
{"id":14553,"date":"2015-06-18T21:29:35","date_gmt":"2015-06-18T12:29:35","guid":{"rendered":""},"modified":"2023-08-15T15:53:01","modified_gmt":"2023-08-15T06:53:01","slug":"%e9%96%93%e5%8f%a3%e3%81%8c%e7%8b%ad%e5%b0%8f%e3%81%aa%e5%ae%85%e5%9c%b0%e7%ad%89%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\/%e9%96%93%e5%8f%a3%e3%81%8c%e7%8b%ad%e5%b0%8f%e3%81%aa%e5%ae%85%e5%9c%b0%e7%ad%89%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14553","title":{"rendered":"\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u3068\u306f\u3001\u4f8b\u3048\u3070\u300c\u3046\u306a\u304e\u306e\u5bdd\u5e8a\u300d\u3068\u79f0\u3055\u308c\u308b\u753a\u5bb6\u306e\u3088\u3046\u306a\u300c\u9053\u8def\u306b\u9762\u3059\u308b\u9593\u53e3\u3068\u5965\u884c\u3068\u306e\u6bd4\u7387\u304c\u30a2\u30f3\u30d0\u30e9\u30f3\u30b9\u306a\u5f62\u72b6\u300d\u306e\u5b85\u5730\u3084\u3001\u300c\u888b\u5730\u300d\u3068\u79f0\u3055\u308c\u308b\u300c\u5468\u56f2\u3092\u4ed6\u306e\u571f\u5730\u3067\u56f2\u307e\u308c\u3066\u3044\u3066\u3001\u72ed\u3044\u63a5\u9053\u8def\u5730\u306e\u307f\u3067\u9053\u8def\u3068\u63a5\u3057\u3066\u3044\u308b\u300d\u5b85\u5730\u3001\u53ca\u3073\u300c\u9053\u8def\u306e\u30ab\u30fc\u30d6\u90e8\u3084\u884c\u304d\u6b62\u307e\u308a\u90e8\u5206\u306b\u5b58\u5728\u3057\u3001\u9053\u8def\u3068\u571f\u5730\u306e\u63a5\u9762\u304c\u72ed\u304f\u306a\u3063\u3066\u3044\u308b\u300d\u5b85\u5730\u7b49\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u3053\u308c\u3089\u3092\u4e00\u62ec\u3057\u3066\u300c\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u300d\u3068\u7dcf\u79f0\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\">\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-2\">\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u306e\u5834\u5408\u306e\u6ce8\u610f\u4e8b\u9805<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u7a0e\u6cd5\u4e0a\u3067\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u305a\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u306e\u5834\u5408\u306f\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u306e\u4ed8\u8868\uff17\u306b\u304a\u3044\u3066\u3001\u5965\u884c\u304c\u9577\u5927\u306a\u5b85\u5730\u306e\u5834\u5408\u306f\u540c\u4ed8\u88688\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u88dc\u6b63\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305a\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae015\u300d\uff08\u5965\u884c\u4fa1\u683c\u88dc\u6b63\uff09\u306b\u3088\u308a\u3001\u5b85\u5730\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a\u306e\u5358\u4f4d\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u5358\u4f4d\u4fa1\u984d\u306b\u305d\u308c\u305e\u308c\u306e\u88dc\u6b63\u7387\u3092\u639b\u3051\u7b97\u3057\u3066\u88dc\u6b63\u5358\u4f4d\u4fa1\u683c\u3092\u7b97\u51fa\u3057\u3001\u305d\u306e\u88dc\u6b63\u5358\u4f4d\u4fa1\u683c\u306b\u5b85\u5730\u306e\u9762\u7a4d\uff08\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5358\u4f4d\uff09\u3092\u639b\u3051\u3066\u7b97\u51fa\u3057\u305f\u4fa1\u984d\u3092\u3001\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<br \/>\n\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u306e\u5834\u5408\u306f\u3001\u4ed6\u306e\u9805\u76ee\u3067\u306e\u8a55\u4fa1\u306e\u7b97\u51fa\u65b9\u6cd5\u3068\u306f\u7570\u306a\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u306e\u5834\u5408\u306e\u6ce8\u610f\u4e8b\u9805<\/span><\/h3>\n<p>\u305f\u3060\u3057\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u5b85\u5730\u9762\u7a4d\u304c\u5e83\u3044\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u88dc\u6b63\u7387\u3092\u4fee\u6b63\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u4f4f\u5b85\u5730\u306a\u3069\u3067\u300c\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u300d\u3068\u3044\u3046\u3060\u3051\u3067\u3001\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u5468\u8fba\u306e\u4ed6\u306e\u5b85\u5730\u3068\u306e\u4fa1\u984d\u306b\u6975\u7aef\u306a\u5dee\u3092\u4ed8\u3051\u306a\u3044\u3068\u3044\u3046\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"cite\">\n<blockquote>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae020-3\u3011\uff08\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\uff09<br \/>\n\u6b21\u306b\u63b2\u3052\u308b\u5b85\u5730\uff08\u4e0d\u6574\u5f62\u5730\u53ca\u3073\u7121\u9053\u8def\u5730\u3092\u9664\u304f\u3002\uff09\u306e\u4fa1\u984d\u306f\u300115\u226a\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u226b\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306b\u305d\u308c\u305e\u308c\u6b21\u306b\u63b2\u3052\u308b\u88dc\u6b63\u7387\u8868\u306b\u5b9a\u3081\u308b\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u6c42\u3081\u305f\u4fa1\u984d\u306b\u3053\u308c\u3089\u306e\u5b85\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5730\u7a4d\u304c\u5927\u304d\u3044\u3082\u306e\u7b49\u306b\u3042\u3063\u3066\u306f\u3001\u8fd1\u508d\u306e\u5b85\u5730\u306e\u4fa1\u984d\u3068\u306e\u5747\u8861\u3092\u8003\u616e\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u88dc\u6b63\u7387\u8868\u306b\u5b9a\u3081\u308b\u88dc\u6b63\u7387\u3092\u9069\u5b9c\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u8ffd\u52a0\uff09 <br \/>\n\uff081\uff09\u3000\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u3000\u4ed8\u88686\u300c\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u8868\u300d<br \/>\n\uff082\uff09\u3000\u5965\u884c\u304c\u9577\u5927\u306a\u5b85\u5730\u3000\u4ed8\u88687\u300c\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u8868\u300d<\/p>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae015\u3011\uff08\u5965\u884c\u4fa1\u683c\u88dc\u6b63\uff09<br \/>\n\u4e00\u65b9\u306e\u307f\u304c\u8def\u7dda\u306b\u63a5\u3059\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u8def\u7dda\u4fa1\u306b\u305d\u306e\u5b85\u5730\u306e\u5965\u884c\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u6c42\u3081\u305f\u4fa1\u984d\u306b\u305d\u306e\u5b85\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u662d47\u76f4\u8cc73\uff0d16\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7311\u8ab2\u8a552\uff0d12\u5916\u6539\u6b63\uff09<br \/>\n\u4ed8\u88686<br \/>\n\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u8868\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\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 width=\"99%\" border=\"1\" align=\"center\" cellspacing=\"0\">\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\">\n<div align=\"right\">\u5730\u533a\u533a\u5206<\/div>\n<p>      \u3000\u3000\u3000\u3000\u3000 \u3000 \u3000\u3000\u3000<br \/>\n      <br \/>\n      \u9593\u53e3\u8ddd\u96e2\u3000\u3000<br \/>\n      (\u30e1\u30fc\u30c8\u30eb)\u3000<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u30d3\u30eb\u8857\u5730\u533a<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u9ad8\u5ea6\u5546\u696d\u5730\u533a<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u7e41\u83ef\u8857\u5730\u533a<\/th>\n<th rowspan=\"1\" align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u666e\u901a\u5546\u696d\u30fb<br \/>\n  \u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/th>\n<th rowspan=\"1\" align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u666e\u901a\u4f4f\u5b85<br \/>\n  \u5730\u533a<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u5927\u5de5\u5834\u5730\u533a<\/th>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30004\u672a\u6e80<\/th>\n<td nowrap=\"nowrap\" align=\"center\">&#8211;<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.85<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.90<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.90<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.90<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.80<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.80<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30004\u4ee5\u4e0a6\u672a\u6e80\u3000 <\/th>\n<td nowrap=\"nowrap\" align=\"center\">&#8211;<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td colspan=\"1\" rowspan=\"7\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30006 \u3003 \u30008 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\">&#8211;<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td colspan=\"1\" rowspan=\"6\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30008 \u3003 \u300010 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td colspan=\"1\" rowspan=\"5\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td colspan=\"1\" rowspan=\"5\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300010 \u3003 \u300016 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td colspan=\"1\" rowspan=\"4\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300016 \u3003 \u300022 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300022 \u3003 \u300028 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300028 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<\/tr>\n<\/table>\n<p>\u4ed8\u88687<br \/>\n\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u8868\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u6539\u6b63\uff09<\/p>\n<table width=\"99%\" border=\"1\" align=\"center\" cellspacing=\"0\">\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\">\n<p align=\"right\">\u5730\u533a\u533a\u5206<\/p>\n<p><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tr align=\"center\">\n<td valign=\"top\">\u5965\u884c\u8ddd\u96e2<\/td>\n<\/tr>\n<tr align=\"center\" bgcolor=\"#000000\">\n<td height=\"1\"><img loading=\"lazy\" decoding=\"async\" src=\"\/images\/dictionary\/dammy.gif\" width=\"1\" height=\"1\" alt=\"\" \/><\/td>\n<\/tr>\n<tr align=\"center\">\n<td valign=\"top\">\u9593\u53e3\u8ddd\u96e2<\/td>\n<\/tr>\n<\/table>\n<\/th>\n<th colspan=\"1\" align=\"left\" style=\"background:#EEF4FF;\">\u30d3\u30eb\u8857\u5730\u533a <\/th>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\">\u9ad8\u5ea6\u5546\u696d\u5730\u533a<br \/>\n      \u7e41\u83ef\u8857\u5730\u533a<br \/>\n      \u666e\u901a\u5546\u696d\u30fb<br \/>\n  \u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3000 <\/th>\n<th align=\"left\" style=\"background:#EEF4FF;\">\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n<th align=\"left\" style=\"background:#EEF4FF;\">\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th colspan=\"1\" align=\"left\" style=\"background:#EEF4FF;\">\u5927\u5de5\u5834\u5730\u533a <\/th>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30002\u4ee5\u4e0a3\u672a\u6e80<\/th>\n<td colspan=\"1\" rowspan=\"7\" valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 1.00<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 1.00<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.98<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 1.00<\/td>\n<td colspan=\"1\" rowspan=\"7\" valign=\"top\" align=\"center\" nowrap=\"nowrap\">1.00<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30003 \u3003 \u30004 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.99<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.96<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.99<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30004 \u3003 \u30005 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.98<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.94<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.98<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30005 \u3003 \u30006 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.96<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.92<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.96<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30006 \u3003 \u30007 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.94<\/td>\n<td colspan=\"1\" rowspan=\"3\" valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.90<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.94<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30007 \u3003 \u30008 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.92<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.92<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30008 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.90<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.90<\/td>\n<\/tr>\n<\/table>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u3068\u306f\u3001\u4f8b\u3048\u3070\u300c\u3046\u306a\u304e\u306e\u5bdd\u5e8a\u300d\u3068\u79f0\u3055\u308c\u308b\u753a\u5bb6\u306e\u3088\u3046\u306a\u300c\u9053\u8def\u306b\u9762\u3059\u308b\u9593\u53e3\u3068\u5965\u884c\u3068\u306e\u6bd4\u7387\u304c\u30a2\u30f3\u30d0\u30e9\u30f3\u30b9\u306a\u5f62\u72b6\u300d\u306e\u5b85\u5730\u3084\u3001\u300c\u888b\u5730\u300d\u3068\u79f0\u3055\u308c\u308b\u300c\u5468\u56f2\u3092\u4ed6\u306e\u571f\u5730\u3067\u56f2\u307e\u308c\u3066\u3044\u3066\u3001\u72ed\u3044\u63a5\u9053\u8def\u5730\u306e\u307f\u3067\u9053\u8def\u3068\u63a5\u3057\u3066\u3044\u308b\u300d\u5b85 [&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\/14553"}],"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=14553"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14553\/revisions"}],"predecessor-version":[{"id":17087,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14553\/revisions\/17087"}],"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=14553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}