{"id":14555,"date":"2015-06-18T21:29:33","date_gmt":"2015-06-18T12:29:33","guid":{"rendered":""},"modified":"2023-08-15T15:53:27","modified_gmt":"2023-08-15T06:53:27","slug":"%e5%ae%b9%e7%a9%8d%e7%8e%87%e3%81%ae%e7%95%b0%e3%81%aa%e3%82%8b2%e4%bb%a5%e4%b8%8a%e3%81%ae%e5%9c%b0%e5%9f%9f%e3%81%ab%e3%82%8f%e3%81%9f%e3%82%8b%e5%ae%85%e5%9c%b0%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%ae%b9%e7%a9%8d%e7%8e%87%e3%81%ae%e7%95%b0%e3%81%aa%e3%82%8b2%e4%bb%a5%e4%b8%8a%e3%81%ae%e5%9c%b0%e5%9f%9f%e3%81%ab%e3%82%8f%e3%81%9f%e3%82%8b%e5%ae%85%e5%9c%b0%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e-14555","title":{"rendered":"\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u5bb9\u7a4d\u7387\u3068\u306f\u3001\u4e0d\u52d5\u7523\u3084\u5efa\u7bc9\u306e\u696d\u754c\u3067\u4f7f\u7528\u3055\u308c\u308b\u300c\u5ef6\u3079\u5e8a\u9762\u7a4d\u00f7\u6577\u5730\u9762\u7a4d\u300d\u3001\u3064\u307e\u308a\u300c\u6577\u5730\u9762\u7a4d\u306b\u5360\u3081\u308b\u5ef6\u3079\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u300d\u3092\u6307\u3057\u307e\u3059\u3002\u300c\u8a72\u5f53\u3059\u308b\u5b85\u5730\u306b\u3069\u308c\u3060\u3051\u306e\u5e8a\u9762\u7a4d\u306e\u4f4f\u5b85\u3092\u5efa\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u300d\u3092\u793a\u3059\u3072\u3068\u3064\u306e\u6307\u6a19\u3067\u3001\u5b85\u5730\u306e\u3042\u308b\u7528\u9014\u5730\u57df\u6bce\u306b\u6c7a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3059\u3002\u540c\u3058\u9762\u7a4d\u306e\u5b85\u5730\u3067\u3082\u7528\u9014\u5730\u57df\u6bce\u306b\u9055\u3063\u3066\u3044\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=\"#2\">\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u3068\u306f<\/a><\/li><li><a href=\"#2-2\">\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><\/ul><\/div>\n<h3><span id=\"2\">\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u3068\u306f<\/span><\/h3>\n<p>\u4f8b\u3048\u3070\u8def\u7dda\u4fa1\u9053\u8def\u306b\u9762\u3057\u305f\u5e83\u3044\u5b85\u5730\u306e\u5834\u5408\u3001\u6b63\u9762\u306e\u8def\u7dda\u4fa1\u9053\u8def\u306b\u9762\u3057\u305f\u90e8\u5206\u304b\u3089\u4e00\u5b9a\u306e\u8ddd\u96e2\u307e\u3067\u306e\u5bb9\u7a4d\u7387\u3068\u3001\u305d\u306e\u8ddd\u96e2\u3092\u8d8a\u3048\u305f\u7b87\u6240\u304b\u3089\u5b85\u5730\u306e\u4ed6\u65b9\u306e\u7aef\u307e\u3067\u306e\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u304c\u300c\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<br \/>\n\u3061\u3087\u3046\u3069\u7528\u9014\u5730\u57df\u306e\u5883\u76ee\u306e\u571f\u5730\u306e\u5834\u5408\u3001\u3072\u3068\u3064\u306e\u5b85\u5730\u304c3\u30014\u3084\u305d\u308c\u4ee5\u4e0a\u306e\u300c\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u300d\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u7a0e\u5236\u9762\u3067\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u306b\u3088\u308c\u3070\u6b21\u306e\u5f0f\u3092\u7528\u3044\u3066\u63a7\u9664\u5272\u5408\u3092\u8a08\u7b97\u3057\u3001\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3014\uff11\uff0d\uff08\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b\u90e8\u5206\u306b\u9069\u7528\u3055\u308c\u308b\u5bb9\u7a4d\u7387\u306b\u305d\u306e\u90e8\u5206\u306e\u9762\u7a4d\u3092\u639b\u3051\u7b97\u3057\u305f\u6570\u5024\u306e\u5408\u8a08\uff09\u00f7\uff5b\uff08\u6b63\u9762\u8def\u7dda\u306b\u63a5\u3059\u308b\u90e8\u5206\u306e\u5bb9\u7a4d\u7387\uff09\u00d7\u5b85\u5730\u306e\u7dcf\u9762\u7a4d\uff5d\u3015\u00d7\uff08\u5bb9\u7a4d\u7387\u304c\u4fa1\u683c\u306b\u53ca\u307c\u3059\u5f71\u97ff\u5ea6\uff09\uff1d\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u5272\u5408<br \/>\n\u69d8\u3005\u306a(\u6ce8)\u306e\u90e8\u5206\u306f\u5b9f\u969b\u306e\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u306e\u8a72\u5f53\u7b87\u6240\u3092\u898b\u3066\u3044\u305f\u3060\u304f\u3082\u306e\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3092\u8003\u3048\u307e\u3059\u3002<br \/>\n\u30fb330\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u306e\u5b85\u5730\u306e\u3046\u3061\u3001\u6b63\u9762\u8def\u7dda\u306b\u63a5\u3059\u308b\u5bb9\u7a4d\u7387\u304c300\uff05\u306e\u90e8\u5206\u306e\u9762\u7a4d\u304c100\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3001\u305d\u308c\u4ee5\u5916\u306b\u5bb9\u7a4d\u7387200%\u306e\u90e8\u5206\u306e\u9762\u7a4d\u304c200%\u3001\u5bb9\u7a4d\u7387150%\u306e\u90e8\u5206\u306e\u9762\u7a4d\u304c30\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u308b\u3001\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306e\u5834\u5408\u3002<br \/>\n\u8a08\u7b97\u5f0f\u306b\u5404\u5024\u3092\u4ee3\u5165\u3057\u3066\u63a7\u9664\u7387\u3092\u8a08\u7b97\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff5b1\uff0d\uff08300%\u00d7200\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff0b200%\u00d7100\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff0b150%\u00d730\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09\u00f7\uff08300%\u00d7330\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\uff09\uff5d\u00d7\u666e\u901a\u4f4f\u5b85\u5730\u533a\u5f71\u97ff\u5ea60.1<br \/>\n\uff1d\uff5b1\uff0d\uff08600\uff0b200\uff0b45\uff09\u00f7990\uff5d\u00d70.1\uff1d0.015<br \/>\n\u5f93\u3063\u3066\u3001\u3053\u306e\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306f\u3001\u4ee5\u524d\u306e\u9805\u76ee\u3067\u8ff0\u3079\u305f\u901a\u308a\u306b\u884c\u3063\u3066\u304d\u305f\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u305f\u8a55\u4fa1\u4fa1\u984d\u304b\u3089\u30010,015(1.5%)\u5206\u3092\u63a7\u9664\u3057\u305f\u984d\u304c\u6700\u7d42\u7684\u306a\u5b85\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u306a\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\u7ae020-5\u3011\uff08\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u8a55\u4fa1\uff09<br \/>\n\u5bb9\u7a4d\u7387\uff08\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c52\u6761((\u5bb9\u7a4d\u7387))\u306b\u898f\u5b9a\u3059\u308b\u5efa\u7bc9\u7269\u306e\u5ef6\u3079\u9762\u7a4d\u306e\u6577\u5730\u9762\u7a4d\u306b\u5bfe\u3059\u308b\u5272\u5408\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306f\u300115((\u5965\u884c\u4fa1\u683c\u88dc\u6b63))\u304b\u3089\u524d\u9805\u307e\u3067\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u4fa1\u984d\u306b\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u9069\u7528\u3059\u308b\u300c\u5bb9\u7a4d\u7387\u304c\u4fa1\u984d\u306b\u53ca\u307c\u3059\u5f71\u97ff\u5ea6\u300d\u306f\u300114\uff0d2((\u5730\u533a))\u306b\u5b9a\u3081\u308b\u5730\u533a\u306b\u5fdc\u3058\u3066\u4e0b\u8868\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u8ffd\u52a0\u3001\u5e7312\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7316\u8ab2\u8a552\uff0d7\u5916\u6539\u6b63\uff09 <br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/06.gif\"><br \/>\n\u25cb\u3000\u5bb9\u7a4d\u7387\u304c\u4fa1\u984d\u306b\u53ca\u307c\u3059\u5f71\u97ff\u5ea6<\/p>\n<table border=\"1\" cellpadding=\"2\" cellspacing=\"0\">\n<tr>\n<th align=\"center\" style=\"background:#EEF4FF;\">\u5730\u533a\u533a\u5206<\/th>\n<th style=\"background:#EEF4FF;\"> \u5f71\u97ff\u5ea6<\/th>\n<\/tr>\n<tr>\n<td height=\"19\"> \u3000\u9ad8\u5ea6\u5546\u696d\u5730\u533a\u3001\u7e41\u83ef\u8857\u5730\u533a<\/td>\n<td> 0.8<\/td>\n<\/tr>\n<tr>\n<td> \u3000\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/td>\n<td> 0.5<\/td>\n<\/tr>\n<tr>\n<td> \u3000\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/td>\n<td> 0.1<\/td>\n<\/tr>\n<\/table>\n<p>(\u6ce8)<br \/>\n1\u3000\u4e0a\u8a18\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u306f\u3001\u5c0f\u6570\u70b9\u4ee5\u4e0b\u7b2c3\u4f4d\u672a\u6e80\u3092\u56db\u6368\u4e94\u5165\u3057\u3066\u6c42\u3081\u308b\u3002<br \/>\n2\u3000\u6b63\u9762\u8def\u7dda\u306b\u63a5\u3059\u308b\u90e8\u5206\u306e\u5bb9\u7a4d\u7387\u304c\u4ed6\u306e\u90e8\u5206\u306e\u5bb9\u7a4d\u7387\u3088\u308a\u3082\u4f4e\u3044\u5b85\u5730\u306e\u3088\u3046\u306b\u3001\u3053\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u304c\u8ca0\u6570\u3068\u306a\u308b\u3068\u304d\u306f\u9069\u7528\u3057\u306a\u3044\u3002<br \/>\n3\u30002\u4ee5\u4e0a\u306e\u8def\u7dda\u306b\u63a5\u3059\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u6b63\u9762\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u306b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u304b\u3089\u305d\u306e\u4fa1\u984d\u306b\u4e0a\u8a18\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u304c\u3001\u6b63\u9762\u8def\u7dda\u4ee5\u5916\u306e\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u306b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u308c\u3089\u306e\u3046\u3061\u6700\u3082\u9ad8\u3044\u4fa1\u984d\u3068\u306a\u308b\u8def\u7dda\u3092\u6b63\u9762\u8def\u7dda\u3068\u307f\u306a\u3057\u306615\u226a\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u226b\u304b\u3089\u524d\u9805\u307e\u3067\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\u306a\u304a\u300115\u226a\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u226b\u304b\u3089\u524d\u9805\u307e\u3067\u306e\u5b9a\u3081\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u6b63\u9762\u8def\u7dda\u3068\u307f\u306a\u3057\u305f\u8def\u7dda\u306e14\uff0d2\u226a\u5730\u533a\u226b\u306b\u5b9a\u3081\u308b\u5730\u533a\u533a\u5206\u306b\u3088\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002 <\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5bb9\u7a4d\u7387\u3068\u306f\u3001\u4e0d\u52d5\u7523\u3084\u5efa\u7bc9\u306e\u696d\u754c\u3067\u4f7f\u7528\u3055\u308c\u308b\u300c\u5ef6\u3079\u5e8a\u9762\u7a4d\u00f7\u6577\u5730\u9762\u7a4d\u300d\u3001\u3064\u307e\u308a\u300c\u6577\u5730\u9762\u7a4d\u306b\u5360\u3081\u308b\u5ef6\u3079\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u300d\u3092\u6307\u3057\u307e\u3059\u3002\u300c\u8a72\u5f53\u3059\u308b\u5b85\u5730\u306b\u3069\u308c\u3060\u3051\u306e\u5e8a\u9762\u7a4d\u306e\u4f4f\u5b85\u3092\u5efa\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u300d\u3092\u793a\u3059\u3072\u3068\u3064\u306e\u6307\u6a19\u3067\u3001\u5b85\u5730\u306e\u3042\u308b\u7528\u9014 [&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\/14555"}],"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=14555"}],"version-history":[{"count":2,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14555\/revisions"}],"predecessor-version":[{"id":24390,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14555\/revisions\/24390"}],"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=14555"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14555"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14555"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}