{"id":14551,"date":"2015-06-18T21:29:37","date_gmt":"2015-06-18T12:29:37","guid":{"rendered":""},"modified":"2023-08-22T08:31:59","modified_gmt":"2023-08-21T23:31:59","slug":"%e4%b8%8d%e6%95%b4%e5%bd%a2%e5%9c%b0%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e4%b8%8d%e6%95%b4%e5%bd%a2%e5%9c%b0%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14551","title":{"rendered":"\u4e0d\u6574\u5f62\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u533a\u753b\u3055\u308c\u305f\u9577\u65b9\u5f62\u306e\u571f\u5730\u3092\u6574\u5f62\u5730\u3068\u547c\u3073\u3001\u9577\u65b9\u5f62\u4ee5\u5916\u3001\u4f8b\u3048\u3070\u4e09\u89d2\u5f62\u3084\u53f0\u5f62\u3084\u305d\u306e\u4ed6\u306e\u591a\u89d2\u5f62\u3084\u51f9\u307f\u90e8\u5206\u304c\u3042\u308b\u571f\u5730\u3092\u4e0d\u6574\u5f62\u5730\u3068\u547c\u3073\u307e\u3059\u3002<br \/>\n\u533a\u753b\u3055\u308c\u305f\u571f\u5730\u3067\u3082\u53b3\u5bc6\u306a\u9577\u65b9\u5f62\u3067\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae020\u300d\uff08\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\uff09\u306b\u8a18\u8f09\u3055\u308c\u308b\u300c\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u8868\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u6539\u6b63\uff09\u300d\u306b\u3066\u9670\u5730\u5272\u5408\u304c10\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u3001\u7a0e\u6cd5\u4e0a\u306e\u4e0d\u6574\u5f62\u5730\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u9670\u5730\u5272\u5408\u3068\u306f\u3001\u300c\u4e0d\u6574\u5f62\u5730\u304c\u6574\u5f62\u5730\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u4e0d\u6574\u5f62\u3067\u3042\u308b\u304b\u300d\u3092\u6e2c\u91cf\u306e\u56f3\u9762\u4e0a\u304b\u3089\u6570\u5024\u3068\u3057\u3066\u7b97\u51fa\u3057\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n\u7a0e\u6cd5\u4e0a\u3067\u4e0d\u6574\u5f62\u5730\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3001\u6b21\u306b\u8ff0\u3079\u308b\u3088\u3046\u306a\u65b9\u6cd5\u3092\u63a1\u7528\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff11\uff1a\u6574\u5f62\u5730\u306b\u533a\u5206\u3059\u308b\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-2\">\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff12\uff1a\u60f3\u5b9a\u5965\u884c\u304d\u8ddd\u96e2\u3067\u7b97\u51fa\u3059\u308b\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-3\">\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff13\uff1a\u8fd1\u4f3c\u6574\u5f62\u5730\u3067\u7b97\u51fa\u3059\u308b\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-4\">\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff14\uff1a\u4e0d\u6574\u5f62\u5730\u306b\u542b\u307e\u308c\u306a\u3044\u6574\u5f62\u5730\u306e\u4fa1\u984d\u3092\u5dee\u5f15\u304f\u65b9\u6cd5<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff11\uff1a\u6574\u5f62\u5730\u306b\u533a\u5206\u3059\u308b\u65b9\u6cd5<\/span><\/h3>\n<p>\u4e0d\u6574\u5f62\u5730\u3092\u3044\u304f\u3064\u304b\u306e\u6574\u5f62\u5730\u306b\u533a\u5206\u3067\u304d\u308b\u5834\u5408\u3001\u533a\u5206\u3057\u305f\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3092\u884c\u3044\u305d\u306e\u5408\u8a08\u4fa1\u984d\u3092\u5168\u4f53\u306e\u4e0d\u6574\u5f62\u5730\u306e\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff12\uff1a\u60f3\u5b9a\u5965\u884c\u304d\u8ddd\u96e2\u3067\u7b97\u51fa\u3059\u308b\u65b9\u6cd5<\/span><\/h3>\n<p>\u56f3\u9762\u4e0a\u3067\u4e0d\u6574\u5f62\u5730\u3092\u56f2\u3080\u6574\u5f62\u5730\u3092\u4eee\u60f3\u3057\u3066\u3001\u305d\u306e\u9762\u7a4d\u3092\u9593\u53e3\u8ddd\u96e2\u3067\u5272\u3063\u3066\u60f3\u5b9a\u5965\u884c\u304d\u8ddd\u96e2\u3092\u7b97\u51fa\u3057\u3066\u3001\u305d\u306e\u60f3\u5b9a\u5965\u884c\u304d\u8ddd\u96e2\u304b\u3089\u4e0d\u6574\u5f62\u5730\u9762\u7a4d\u3092\u7b97\u51fa\u3057\u3066\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u65b9\u6cd5\u306f\u3001\u4e0d\u6574\u5f62\u5730\u306e\u5f62\u72b6\u304c\u4e0d\u898f\u5247\u306a\u591a\u89d2\u5f62\u306e\u5834\u5408\u306b\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff13\uff1a\u8fd1\u4f3c\u6574\u5f62\u5730\u3067\u7b97\u51fa\u3059\u308b\u65b9\u6cd5<\/span><\/h3>\n<p>\u56f3\u9762\u4e0a\u3067\u4e0d\u6574\u5f62\u5730\u306b\u8fd1\u4f3c\u3059\u308b\u6574\u5f62\u5730\u3092\u4eee\u60f3\u3057\u3066\u3001\u305d\u306e\u6574\u5f62\u5730\u9762\u7a4d\u304b\u3089\u5143\u306e\u4e0d\u6574\u5f62\u5730\u9762\u7a4d\u3092\u7b97\u51fa\u3057\u3066\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u306e\u969b\u306b\u3001\u8fd1\u4f3c\u3059\u308b\u6574\u5f62\u5730\u304b\u3089\u306f\u307f\u51fa\u3059\u4e0d\u6574\u5f62\u5730\u3068\u3001\u8fd1\u4f3c\u3059\u308b\u6574\u5f62\u5730\u306b\u542b\u307e\u308c\u308b\u4e0d\u6574\u5f62\u5730\u4ee5\u5916\u306e\u571f\u5730\u306e\u9762\u7a4d\u3092\u307b\u307c\u540c\u4e00\u306b\u3057\u3066\u3001\u4e0d\u6574\u5f62\u5730\u3068\u8fd1\u4f3c\u3059\u308b\u6574\u5f62\u5730\u3068\u306e\u9762\u7a4d\u306b\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u65b9\u6cd5\u306f\u4e0d\u6574\u5f62\u5730\u304c\u96a3\u63a5\u5730\u306e\u5883\u3068\u3001\u30b8\u30af\u30b6\u30b0\u306b\u5165\u7d44\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-4\">\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff14\uff1a\u4e0d\u6574\u5f62\u5730\u306b\u542b\u307e\u308c\u306a\u3044\u6574\u5f62\u5730\u306e\u4fa1\u984d\u3092\u5dee\u5f15\u304f\u65b9\u6cd5<\/span><\/h3>\n<p>\u96a3\u63a5\u3059\u308b\u6574\u5f62\u5730\u3092\u542b\u3081\u308b\u3068\u8a72\u5f53\u3059\u308b\u4e0d\u6574\u5f62\u5730\u304c\u6574\u5f62\u5730\u306e\u5f62\u72b6\u3068\u306a\u308b\u5834\u5408\u3001\u307e\u305a\u96a3\u63a5\u3057\u305f\u6574\u5f62\u5730\u3092\u542b\u3081\u3066\u8a72\u5f53\u306e\u4e0d\u6574\u5f62\u5730\u3092\u307f\u306a\u3057\u6574\u5f62\u5730\u3068\u3057\u3066\u571f\u5730\u306e\u9762\u7a4d\u3092\u7b97\u51fa\u3057\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u6b21\u306b\u96a3\u63a5\u3057\u305f\u6574\u5f62\u5730\u306e\u9762\u7a4d\u304b\u3089\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u3066\u3001\u6700\u521d\u306b\u7b97\u51fa\u3057\u305f\u307f\u306a\u3057\u6574\u5f62\u5730\u304b\u3089\u96a3\u63a5\u6574\u5f62\u5730\u306e\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u305d\u306e\u4fa1\u984d\u3092\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u65b9\u6cd5\u306f\u7279\u306b\u4e0d\u6574\u5f62\u5730\u304cL\u5b57\u578b\u3084\u30b3\u306e\u5b57\u5f62\u306e\u969b\u306b\u6709\u52b9\u3067\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/03.htm\" style=\"margin-bottom: 0px;\">\n<p>\u4e0d\u6574\u5f62\u5730\uff08\u4e09\u89d2\u5730\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306e(1)\u304b\u3089(4)\u307e\u3067\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a15((\u5965\u884c\u4fa1\u683c\u88dc\u6b63))\u304b\u308918((\u4e09\u65b9\u53c8\u306f\u56db\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97))\u307e\u3067\u306e \u5b9a\u3081\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3001\u305d\u306e\u4e0d\u6574\u5f62\u306e\u7a0b\u5ea6\u3001\u4f4d\u7f6e\u53ca\u3073\u5730\u7a4d\u306e\u5927\u5c0f\u306b\u5fdc\u3058\u3001\u4ed8\u88684\u300c\u5730\u7a4d\u533a\u5206\u8868\u300d\u306b\u63b2\u3052\u308b\u5730\u533a\u533a\u5206\u53ca\u3073\u5730\u7a4d\u533a\u5206\u306b\u5fdc\u3058\u305f\u4ed8\u88685\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u300d\u306b\u5b9a\u3081\u308b\u88dc\u6b63\u7387\uff08\u4ee5\u4e0b\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3002\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u662d47\u76f4\u8cc73\uff0d16\u30fb\u662d57\u76f4\u8a5522\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7311\u8ab2\u8a552\uff0d12\u5916\u30fb\u5e7312\u8ab2\u8a552\uff0d4\u5916\u6539\u6b63\uff09<br \/>\n            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(\u6ce8)\u3000\u305f\u3060\u3057\u3001\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\u306f\u3001\u4e0d\u6574\u5f62\u5730\u306e\u5168\u57df\u3092\u56f2\u3080\u3001\u6b63\u9762\u8def\u7dda\u306b\u9762\u3059\u308b\u304f\u5f62\u53c8\u306f\u6b63\u65b9\u5f62\u306e\u571f\u5730\uff08\u4ee5\u4e0b\u300c\u60f3\u5b9a\u6574\u5f62\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u5965\u884c\u8ddd\u96e2\u3092\u9650\u5ea6\u3068\u3059\u308b\u3002<br \/>\n            \uff083\uff09\u3000\u6b21\u56f3\u306e\u3088\u3046\u306b\u4e0d\u6574\u5f62\u5730\u306b\u8fd1\u4f3c\u3059\u308b\u6574\u5f62\u5730\uff08\u4ee5\u4e0b\u300c\u8fd1\u4f3c\u6574\u5f62\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u6c42\u3081\u3001\u305d\u306e\u8a2d\u5b9a\u3057\u305f\u8fd1\u4f3c\u6574\u5f62\u5730\u3092\u57fa\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<br \/>\n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/04.gif\" alt=\"\" width=\"450\" height=\"270\" class=\"alignnone size-full wp-image-17121\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/04.gif 450w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/04-304x182.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/04-282x169.gif 282w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><br \/>\n            (\u6ce8)\u3000\u8fd1\u4f3c\u6574\u5f62\u5730\u306f\u3001\u8fd1\u4f3c\u6574\u5f62\u5730\u304b\u3089\u306f\u307f\u51fa\u3059\u4e0d\u6574\u5f62\u5730\u306e\u90e8\u5206\u306e\u5730\u7a4d\u3068\u8fd1\u4f3c\u6574\u5f62\u5730\u306b\u542b\u307e\u308c\u308b\u4e0d\u6574\u5f62\u5730\u4ee5\u5916\u306e\u90e8\u5206\u306e\u5730\u7a4d\u304c\u304a\u304a\u3080\u306d\u7b49\u3057\u304f\u3001\u304b\u3064\u3001\u305d\u306e\u5408\u8a08\u5730\u7a4d\u304c\u3067\u304d\u308b\u3060\u3051\u5c0f\u3055\u304f\u306a\u308b\u3088\u3046\u306b\u6c42\u3081\u308b\uff08(4)\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3002<br \/>\n            \uff084\uff09\u3000\u6b21\u56f3\u306e\u3088\u3046\u306b\u8fd1\u4f3c\u6574\u5f62\u5730\uff08\u2460\uff09\u3092\u6c42\u3081\u3001\u96a3\u63a5\u3059\u308b\u6574\u5f62\u5730\uff08\u2461\uff09\u3068\u5408\u308f\u305b\u3066\u5168\u4f53\u306e\u6574\u5f62\u5730\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u3092\u3057\u3066\u304b\u3089\u3001\u96a3\u63a5\u3059\u308b\u6574\u5f62\u5730\uff08\u2461\uff09\u306e\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<br \/>\n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/05.gif\" alt=\"\" width=\"450\" height=\"275\" class=\"alignnone size-full wp-image-17122\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/05.gif 450w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/05-304x186.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/05-282x172.gif 282w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/>\n        <\/p>\n<\/blockquote><figcaption>\n        \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/03.htm\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\uff08\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/cite><br \/>\n    <\/figcaption><\/figure>\n<p><\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm#a-hyou_05\" style=\"margin-bottom: 0px;\"><p>\n        \u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u8ffd\u52a0\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u6539\u6b63\uff09<br \/>\n        \u203b\u672c\u8868\u306f\u5e73\u621019\u5e74\u5206\u4ee5\u964d\u7528\u3067\u3059\u3002<\/p>\n<table border=\"1\" class=\"decoration-table\">\n<tr>\n<th style=\"background:#EEF4FF;\">\u5730\u533a\u533a\u5206<\/th>\n<th style=\"background:#EEF4FF;\" colspan=3 width=\"40%\">\u9ad8\u5ea6\u5546\u696d\u5730\u533a\u3001\u7e41\u83ef\u8857\u5730\u533a\u3001\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3001\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th style=\"background:#EEF4FF;\" colspan=3 width=\"40%\">\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">\u5730\u7a4d\u533a\u5206<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>A<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>B<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>C<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>A<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>B<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>C<\/th>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF; text-align:left;\">\u304b\u3052\u5730\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">10\uff05\u4ee5\u4e0a<\/th>\n<td>0.99<\/td>\n<td>0.99<\/td>\n<td>1.00<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<td>0.99<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">15\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<td>0.99<\/td>\n<td>0.96<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">20\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.97<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<td>0.94<\/td>\n<td>0.97<\/td>\n<td>0.98<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">25\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.96<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<td>0.92<\/td>\n<td>0.95<\/td>\n<td>0.97<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">30\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.94<\/td>\n<td>0.97<\/td>\n<td>0.98<\/td>\n<td>0.90<\/td>\n<td>0.93<\/td>\n<td>0.96<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">35\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.92<\/td>\n<td>0.95<\/td>\n<td>0.98<\/td>\n<td>0.88<\/td>\n<td>0.91<\/td>\n<td>0.94<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">40\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.90<\/td>\n<td>0.93<\/td>\n<td>0.97<\/td>\n<td>0.85<\/td>\n<td>0.88<\/td>\n<td>0.92<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">45\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.87<\/td>\n<td>0.91<\/td>\n<td>0.95<\/td>\n<td>0.82<\/td>\n<td>0.85<\/td>\n<td>0.90<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">50\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.84<\/td>\n<td>0.89<\/td>\n<td>0.93<\/td>\n<td>0.79<\/td>\n<td>0.82<\/td>\n<td>0.87<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">55\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.80<\/td>\n<td>0.87<\/td>\n<td>0.90<\/td>\n<td>0.75<\/td>\n<td>0.78<\/td>\n<td>0.83<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">60\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.76<\/td>\n<td>0.84<\/td>\n<td>0.86<\/td>\n<td>0.70<\/td>\n<td>0.73<\/td>\n<td>0.78<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">65\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.70<\/td>\n<td>0.75<\/td>\n<td>0.80<\/td>\n<td>0.60<\/td>\n<td>0.65<\/td>\n<td>0.70<\/td>\n<\/tr>\n<\/table>\n<p>            (\u6ce8)<br \/>\n            1\u3000\u4e0d\u6574\u5f62\u5730\u306e\u5730\u533a\u533a\u5206\u306b\u5fdc\u305a\u308b\u5730\u7a4d\u533a\u5206\u306f\u3001\u4ed8\u88684\u300c\u5730\u7a4d\u533a\u5206\u8868\u300d\u306b\u3088\u308b\u3002<br \/>\n            2\u3000\u304b\u3052\u5730\u5272\u5408\u306f\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u306b\u3088\u308b\u3002<br \/>\n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/27.gif\" alt=\"\" width=\"418\" height=\"46\" class=\"alignnone size-full wp-image-17134\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/27.gif 418w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/27-304x33.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/27-282x31.gif 282w\" sizes=\"(max-width: 418px) 100vw, 418px\" \/><br \/>\n            3\u3000\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u8868\u306b\u3088\u308a\u6c42\u3081\u305f\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306b\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u5f97\u305f\u6570\u5024\u3092\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u6700\u5c0f\u5024\u306f\u3053\u306e\u8868\u306b\u5b9a\u3081\u308b\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306e\u6700\u5c0f\u5024(0.60)\u3068\u3059\u308b\u3002<br \/>\n            \u3000\u307e\u305f\u3001\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u9078\u629e\u306b\u3088\u308a\u3001\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u305b\u305a\u3001\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u306b\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u5f97\u305f\u6570\u5024\u306b\u3088\u3063\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<br \/>\n            4\u3000\u5927\u5de5\u5834\u5730\u533a\u306b\u3042\u308b\u4e0d\u6574\u5f62\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u3092\u884c\u308f\u306a\u3044\u304c\u3001\u5730\u7a4d\u304c\u304a\u304a\u3080\u306d9,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u7a0b\u5ea6\u307e\u3067\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4ed8\u88684\u300c\u5730\u7a4d\u533a\u5206\u8868\u300d\u53ca\u3073\u3053\u306e\u8868\u306b\u63b2\u3052\u308b\u4e2d\u5c0f\u5de5\u5834\u5730\u533a\u306e\u533a\u5206\u306b\u3088\u308a\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u306e\u88dc\u6b63\u3092\u884c\u3063\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/p>\n<\/blockquote><figcaption>\n        \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm#a-hyou_05\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u8ffd\u52a0\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u6539\u6b63\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/cite><br \/>\n    <\/figcaption><\/figure>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>\u533a\u753b\u3055\u308c\u305f\u9577\u65b9\u5f62\u306e\u571f\u5730\u3092\u6574\u5f62\u5730\u3068\u547c\u3073\u3001\u9577\u65b9\u5f62\u4ee5\u5916\u3001\u4f8b\u3048\u3070\u4e09\u89d2\u5f62\u3084\u53f0\u5f62\u3084\u305d\u306e\u4ed6\u306e\u591a\u89d2\u5f62\u3084\u51f9\u307f\u90e8\u5206\u304c\u3042\u308b\u571f\u5730\u3092\u4e0d\u6574\u5f62\u5730\u3068\u547c\u3073\u307e\u3059\u3002 \u533a\u753b\u3055\u308c\u305f\u571f\u5730\u3067\u3082\u53b3\u5bc6\u306a\u9577\u65b9\u5f62\u3067\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae0 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":14457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14551"}],"collection":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/users\/267"}],"replies":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/comments?post=14551"}],"version-history":[{"count":7,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14551\/revisions"}],"predecessor-version":[{"id":17560,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14551\/revisions\/17560"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/14457"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=14551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}