{"id":14554,"date":"2015-06-18T21:29:34","date_gmt":"2015-06-18T12:29:34","guid":{"rendered":""},"modified":"2023-08-15T15:53:15","modified_gmt":"2023-08-15T06:53:15","slug":"%e3%81%8c%e3%81%91%e5%9c%b0%e7%ad%89%e3%82%92%e6%9c%89%e3%81%99%e3%82%8b%e5%ae%85%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\/%e3%81%8c%e3%81%91%e5%9c%b0%e7%ad%89%e3%82%92%e6%9c%89%e3%81%99%e3%82%8b%e5%ae%85%e5%9c%b0%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14554","title":{"rendered":"\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u5b85\u5730\u306e\u4e2d\u306b\u3042\u308b\u3001\u5b85\u5730\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u306a\u3044\u659c\u9762\u90e8\u5206\u306e\u3053\u3068\u3092\u304c\u3051\u5730\u3068\u547c\u3073\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u7528\u8a9e\u3067\u306f\u300c\u6cd5\u5730\uff08\u306e\u308a\u3061\uff09\uff0f\u6cd5\u9762\uff08\u306e\u308a\u3081\u3093\uff09\u300d\u3068\u3044\u3046\u547c\u3073\u65b9\u3092\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5b85\u5730\u5185\u306b\u81ea\u7136\u306e\u5730\u5f62\u306e\u72b6\u614b\u3067\u5b58\u5728\u3059\u308b\u659c\u9762\u3084\u3001\u5c71\u9593\u90e8\u3092\u958b\u767a\u3057\u305f\u6642\u306b\u571f\u3092\u5207\u308a\u53d6\u3063\u3066\u659c\u9762\u306b\u306a\u3063\u305f\u5207\u571f\u90e8\u5206\u3001\u5b85\u5730\u5185\u306e\u4e00\u90e8\u306b\u571f\u3092\u76db\u3063\u3066\u659c\u9762\u306b\u306a\u3063\u305f\u76db\u571f\u90e8\u5206\u3001\u5358\u306a\u308b\u659c\u9762\u306e\u307f\u306a\u3089\u305a\u6577\u5730\u5185\u3067\u6bb5\u3005\u306b\u9ad8\u4f4e\u5dee\u304c\u751f\u3058\u3066\u3044\u308b\u7b87\u6240\u306a\u3069\u3082\u3001\u4e00\u62ec\u3057\u3066\u304c\u3051\u5730\u7b49\u3068\u7dcf\u79f0\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u5b85\u5730\u3068\u3057\u3066\u306e\u307f\u306a\u3089\u305a\u3001\u5ead\u3084\u305d\u306e\u4ed6\u306e\u7528\u9014\u3068\u3057\u3066\u3082\u5229\u7528\u4fa1\u5024\u304c\u4e0b\u304c\u308a\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\">\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-2\">\u304c\u3051\u5730\u304c\u7279\u6b8a\u306a\u5834\u5408\u306e\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff11<\/a><\/li><li><a href=\"#i-3\">\u304c\u3051\u5730\u304c\u7279\u6b8a\u306a\u5834\u5408\u306e\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff12<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u7a0e\u6cd5\u4e0a\u3067\u5b85\u5730\u306e\u6577\u5730\u5185\u306b\u304c\u3051\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u305d\u306e\u304c\u3051\u5730\u7b49\u304c\u300c\u304c\u3051\u5730\u7b49\u3067\u306a\u3044\u2192\u5b85\u5730\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u5834\u5408\u300d\u3068\u4eee\u5b9a\u3057\u3066\u3001\u5b85\u5730\u306e\u8a55\u4fa1\u3092\u884c\u3044\u3001\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u6b21\u306b\u307e\u305a\u305d\u306e\u304c\u3051\u5730\u7b49\u306e\u5411\u304d\uff08\u659c\u9762\u304c\u3069\u306e\u65b9\u89d2\u306b\u5411\u3044\u3066\u3044\u308b\u304b\uff09\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u66f4\u306b\u3001\u304c\u3051\u5730\u7b49\u306e\u90e8\u5206\u306e\u9762\u7a4d\u3092\u7b97\u51fa\u3057\u3066\u3001\u5b85\u5730\u5168\u4f53\u306e\u9762\u7a4d\u304b\u3089\u306e\u304c\u3051\u5730\u7b49\u306e\u5272\u5408\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u300c\u304c\u3051\u5730\u7b49\u306e\u65b9\u4f4d\u300d\u53ca\u3073\u300c\u304c\u3051\u5730\u7b49\u306e\u5272\u5408\u300d\u306e\uff12\u3064\u304b\u3089\u3001\u6700\u521d\u306b\u6c42\u3081\u305f\u5b85\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u306b\u4ed8\u88688\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304c\u3051\u5730\u88dc\u6b63\u7387\u8868\u3092\u639b\u3051\u7b97\u3057\u305f\u3082\u306e\u3092\u3001\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u304c\u3051\u5730\u304c\u7279\u6b8a\u306a\u5834\u5408\u306e\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff11<\/span><\/h3>\n<p>\u304c\u3051\u5730\u304c\u8907\u6570\u65b9\u5411\u306b\u5b58\u5728\u3059\u308b\u5834\u5408\u3001\u4f8b\u3048\u3070\u5317\u65b9\u5411\u3068\u6771\u65b9\u5411\u306b\u304c\u3051\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u65b9\u6cd5\u3067\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u7b97\u51fa\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\uff5b\uff08\u5317\u65b9\u5411\u306e\u304c\u3051\u5730\u306e\u9762\u7a4d\u00d7\u88dc\u6b63\u7387\u8868\u306b\u8a72\u5f53\u3059\u308b\u304c\u3051\u5730\u7b49\u306e\u5272\u5408\u306e\u5317\u65b9\u5411\u306e\u88dc\u6b63\u7387\uff09\uff0b\uff08\u6771\u65b9\u5411\u306e\u304c\u3051\u5730\u306e\u9762\u7a4d\u00d7\u88dc\u6b63\u7387\u8868\u306b\u8a72\u5f53\u3059\u308b\u304c\u3051\u5730\u7b49\u306e\u5272\u5408\u306e\u6771\u65b9\u5411\u306e\u88dc\u6b63\u7387\uff09\uff5d\u00f7\uff08\u304c\u3051\u5730\u306e\u7dcf\u9762\u7a4d\uff09\uff1d\u304c\u3051\u5730\u88dc\u6b63\u7387\u3002<\/p>\n<h3><span id=\"i-3\">\u304c\u3051\u5730\u304c\u7279\u6b8a\u306a\u5834\u5408\u306e\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\uff12<\/span><\/h3>\n<p>\u304c\u3051\u5730\u304c\u6771\u897f\u5357\u5317\u4ee5\u5916\u306e\u65b9\u5411\u3092\u5411\u3044\u3066\u3044\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\u3001\u4f8b\u3048\u3070\u304c\u3051\u5730\u304c\u5317\u6771\u65b9\u5411\u3084\u897f\u5357\u897f\u65b9\u5411\u3092\u5411\u3044\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u304c\u3051\u5730\u306e\u5411\u3044\u3066\u3044\u308b\u65b9\u89d2\u306e\u88dc\u6b63\u7387\u3092\u5e73\u5747\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u5317\u6771\u65b9\u5411\u306e\u5834\u5408\u306f<br \/>\n\uff5b\uff08\u304c\u3051\u5730\u7b49\u306e\u5272\u5408\u306e\u5317\u65b9\u5411\u306e\u88dc\u6b63\u7387\uff09\uff0b\uff08\u304c\u3051\u5730\u7b49\u306e\u5272\u5408\u306e\u6771\u65b9\u5411\u306e\u88dc\u6b63\u7387\uff09\uff5d\u00f7\uff12\uff1d\uff08\u5317\u6771\u65b9\u5411\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\uff09\u3068\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u897f\u5357\u897f\u65b9\u5411\u306e\u5834\u5408\u306f<br \/>\n\uff5b\uff08\u304c\u3051\u5730\u7b49\u306e\u5272\u5408\u306e\u5357\u65b9\u5411\u306e\u88dc\u6b63\u7387\uff09\uff0b\uff08\u304c\u3051\u5730\u7b49\u306e\u5272\u5408\u306e\u897f\u65b9\u5411\u306e\u88dc\u6b63\u7387\uff09\u00d7\uff13\uff5d\u00f7\uff14\uff1d\uff08\u897f\u5357\u897f\u65b9\u5411\u306e\u304c\u3051\u5730\u7b49\u306e\u88dc\u6b63\u7387\uff09\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"cite\">\n<blockquote>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae020-4\u3011\uff08\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\uff09<br \/>\n\u304c\u3051\u5730\u7b49\u3067\u901a\u5e38\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u5b85\u5730\u306e\u3046\u3061\u306b\u5b58\u3059\u308b\u304c\u3051\u5730\u7b49\u304c\u304c\u3051\u5730\u7b49\u3067\u306a\u3044\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u306b\u3001\u305d\u306e\u5b85\u5730\u306e\u7dcf\u5730\u7a4d\u306b\u5bfe\u3059\u308b\u304c\u3051\u5730\u90e8\u5206\u7b49\u901a\u5e38\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306e\u5730\u7a4d\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u4ed8\u88688\u300c\u304c\u3051\u5730\u88dc\u6b63\u7387\u8868\u300d\u306b\u5b9a\u3081\u308b\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u8ffd\u52a0\uff09<br \/>\n\u4ed8\u88688<br \/>\n\u304c\u3051\u5730\u88dc\u6b63\u7387\u8868\uff08\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7311\u8ab2\u8a552\uff0d12\u5916\u6539\u6b63\uff09<\/p>\n<table width=\"99%\" border=\"1\" cellspacing=\"0\">\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\">\n<div align=\"right\">\u304c\u3051\u5730\u306e\u65b9\u4f4d<\/div>\n<p>\u3000<\/p>\n<table border=\"0\" cellspacing=\"3\" cellpadding=\"0\">\n<tr align=\"center\">\n<td nowrap=\"nowrap\"> \u3000\u304c\u3051\u5730\u5730\u7a4d\u3000<\/td>\n<\/tr>\n<tr align=\"center\" bgcolor=\"#000000\">\n<td height=\"1\"><\/td>\n<\/tr>\n<tr align=\"center\">\n<td valign=\"top\">\u7dcf\u5730\u7a4d<\/td>\n<\/tr>\n<\/table>\n<\/th>\n<th nowrap=\"nowrap\" align=\"center\" style=\"background:#EEF4FF;\">\u3000\u5357\u3000<\/th>\n<th nowrap=\"nowrap\" align=\"center\" style=\"background:#EEF4FF;\">\u3000\u6771\u3000<\/th>\n<th nowrap=\"nowrap\" align=\"center\" style=\"background:#EEF4FF;\">\u3000\u897f\u3000<\/th>\n<th nowrap=\"nowrap\" align=\"center\" style=\"background:#EEF4FF;\">\u3000\u5317\u3000<\/th>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.10\u4ee5\u4e0a<\/th>\n<td align=\"center\"> 0.96<\/td>\n<td align=\"center\"> 0.95<\/td>\n<td align=\"center\"> 0.94<\/td>\n<td align=\"center\"> 0.93<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.20 \u3003<\/th>\n<td align=\"center\"> 0.92<\/td>\n<td align=\"center\"> 0.91<\/td>\n<td align=\"center\"> 0.90<\/td>\n<td align=\"center\"> 0.88<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.30 \u3003<\/th>\n<td align=\"center\"> 0.88<\/td>\n<td align=\"center\"> 0.87<\/td>\n<td align=\"center\"> 0.86<\/td>\n<td align=\"center\"> 0.83<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.40 \u3003<\/th>\n<td align=\"center\"> 0.85<\/td>\n<td align=\"center\"> 0.84<\/td>\n<td align=\"center\"> 0.82<\/td>\n<td align=\"center\"> 0.78<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.50 \u3003<\/th>\n<td align=\"center\"> 0.82<\/td>\n<td align=\"center\"> 0.81<\/td>\n<td align=\"center\"> 0.78<\/td>\n<td align=\"center\"> 0.73<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.60 \u3003<\/th>\n<td align=\"center\"> 0.79<\/td>\n<td align=\"center\"> 0.77<\/td>\n<td align=\"center\"> 0.74<\/td>\n<td align=\"center\"> 0.68<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.70 \u3003<\/th>\n<td align=\"center\"> 0.76<\/td>\n<td align=\"center\"> 0.74<\/td>\n<td align=\"center\"> 0.70<\/td>\n<td align=\"center\"> 0.63<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.80 \u3003<\/th>\n<td align=\"center\"> 0.73<\/td>\n<td align=\"center\"> 0.70<\/td>\n<td align=\"center\"> 0.66<\/td>\n<td align=\"center\"> 0.58<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30000.90 \u3003<\/th>\n<td align=\"center\"> 0.70<\/td>\n<td align=\"center\"> 0.65<\/td>\n<td align=\"center\"> 0.60<\/td>\n<td align=\"center\"> 0.53<\/td>\n<\/tr>\n<\/table>\n<p>(\u6ce8)\u3000\u304c\u3051\u5730\u306e\u65b9\u4f4d\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3002<br \/>\n1\u3000\u304c\u3051\u5730\u306e\u65b9\u4f4d\u306f\u3001\u659c\u9762\u306e\u5411\u304d\u306b\u3088\u308b\u3002<br \/>\n2\u30002\u65b9\u4f4d\u4ee5\u4e0a\u306e\u304c\u3051\u5730\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u3092\u304c\u3051\u5730\u88dc\u6b63\u7387\u3068\u3059\u308b\u3002<br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/28.gif\"><br \/>\n3\u3000\u3053\u306e\u8868\u306b\u5b9a\u3081\u3089\u308c\u305f\u65b9\u4f4d\u306b\u8a72\u5f53\u3057\u306a\u3044\u300c\u6771\u5357\u659c\u9762\u300d\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u304c\u3051\u5730\u306e\u65b9\u4f4d\u306e\u6771\u3068\u5357\u306b\u5fdc\u305a\u308b\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u5e73\u5747\u3057\u3066\u6c42\u3081\u308b\u3053\u3068\u3068\u3057\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5b85\u5730\u306e\u4e2d\u306b\u3042\u308b\u3001\u5b85\u5730\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u306a\u3044\u659c\u9762\u90e8\u5206\u306e\u3053\u3068\u3092\u304c\u3051\u5730\u3068\u547c\u3073\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u7528\u8a9e\u3067\u306f\u300c\u6cd5\u5730\uff08\u306e\u308a\u3061\uff09\uff0f\u6cd5\u9762\uff08\u306e\u308a\u3081\u3093\uff09\u300d\u3068\u3044\u3046\u547c\u3073\u65b9\u3092\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5b85\u5730\u5185\u306b\u81ea\u7136\u306e\u5730\u5f62\u306e\u72b6\u614b\u3067\u5b58\u5728\u3059\u308b\u659c\u9762\u3084\u3001\u5c71\u9593\u90e8\u3092\u958b\u767a\u3057\u305f\u6642\u306b [&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\/14554"}],"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=14554"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14554\/revisions"}],"predecessor-version":[{"id":17088,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14554\/revisions\/17088"}],"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=14554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}