
{"id":14582,"date":"2015-06-18T21:29:03","date_gmt":"2015-06-18T12:29:03","guid":{"rendered":""},"modified":"2023-08-22T08:39:54","modified_gmt":"2023-08-21T23:39:54","slug":"%e5%80%9f%e5%ae%b6%e4%ba%ba%e3%81%ae%e6%9c%89%e3%81%99%e3%82%8b%e5%ae%85%e5%9c%b0%e7%ad%89%e3%81%ab%e5%af%be%e3%81%99%e3%82%8b%e6%a8%a9%e5%88%a9%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\/%e5%80%9f%e5%ae%b6%e4%ba%ba%e3%81%ae%e6%9c%89%e3%81%99%e3%82%8b%e5%ae%85%e5%9c%b0%e7%ad%89%e3%81%ab%e5%af%be%e3%81%99%e3%82%8b%e6%a8%a9%e5%88%a9%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14582","title":{"rendered":"\u501f\u5bb6\u4eba\u306e\u6709\u3059\u308b\u5b85\u5730\u7b49\u306b\u5bfe\u3059\u308b\u6a29\u5229\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u501f\u5bb6\u4eba\u306e\u6709\u3059\u308b\u5b85\u5730\u7b49\u306b\u5bfe\u3059\u308b\u6a29\u5229\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u4e8c\u3064\u306e\u5834\u5408\u306b\u5206\u304b\u308c\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<br 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id=\"1\">\uff081\uff09\u501f\u5bb6\u4eba\u306e\u6709\u3059\u308b\u6a29\u5229\u304c\u501f\u5730\u6a29\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408<\/span><\/h3>\n<p>\u501f\u5bb6\u4eba\u306e\u6709\u3059\u308b\u6a29\u5229\u304c\u501f\u5730\u6a29\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\uff1c27\u501f\u5730\u6a29\u306e\u8a55\u4fa1\uff1e\u307e\u305f\u306f\uff1c27-6\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\uff1e\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u5b85\u5730\u306b\u304b\u304b\u308b\u501f\u5730\u6a29\u306e\u4fa1\u984d\u306b94\uff1c\u501f\u5bb6\u6a29\u306e\u8a55\u4fa1\uff1e\u306b\u3088\u3063\u3066\u6c42\u3081\u305f\u300c\u501f\u5bb6\u6a29\u5272\u5408\u300d\u3068\u300c\u8cc3\u501f\u5272\u5408\u300d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u3001\u5f97\u3089\u308c\u305f\u7b54\u3048\u3092\u5143\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2\">\uff082\uff09\u501f\u5bb6\u4eba\u306e\u6709\u3059\u308b\u6a29\u5229\u304c\u8ee2\u501f\u6a29\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408<\/span><\/h3>\n<p>\u501f\u5bb6\u4eba\u306e\u6709\u3059\u308b\u6a29\u5229\u304c\u8ee2\u501f\u6a29\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408\u306f\uff081\uff09\u3068\u540c\u3058\u3088\u3046\u306b\uff1c27\u501f\u5730\u6a29\u306e\u8a55\u4fa1\uff1e\u307e\u305f\u306f\uff1c27-6\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\uff1e\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u5b85\u5730\u306b\u304b\u304b\u308b\u8ee2\u501f\u6a29\u306e\u4fa1\u984d\u306b\uff081\uff09\u3068\u540c\u3058\u3088\u3046\u306b94\u300c\u501f\u5bb6\u6a29\u306e\u8a55\u4fa1\u300d\u306b\u3088\u3063\u3066\u6c42\u3081\u3089\u308c\u308b\u300c\u501f\u5bb6\u6a29\u5272\u5408\u300d\u3068\u300c\u8cc3\u8cb8\u5272\u5408\u300d\u3092\u4e57\u3058\u3001\u5f97\u3089\u308c\u305f\u7b54\u3048\u3092\u5143\u306b\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i\">\u7d42\u308f\u308a\u306b<\/span><\/h3>\n<p>\u3053\u308c\u3089\u306e\u8a55\u4fa1\u306f\u539f\u5247\u3068\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306e\u6a29\u5229\u304c\u6a29\u5229\u91d1\u7b49\u306e\u540d\u79f0\u3092\u3082\u3063\u3066\u53d6\u5f15\u3055\u308c\u308b\u6163\u884c\u304c\u306a\u3044\u5730\u57df\u306b\u3042\u308b\u501f\u5bb6\u3001\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8a55\u4fa1\u306f\u3057\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/06.htm\" style=\"margin-bottom: 0px;\">\n<p>\uff08\u501f\u5bb6\u4eba\u306e\u6709\u3059\u308b\u5b85\u5730\u7b49\u306b\u5bfe\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\uff09<br \/>\n                    \u501f\u5bb6\u4eba\u304c\u305d\u306e\u501f\u5bb6\u306e\u6577\u5730\u3067\u3042\u308b\u5b85\u5730\u7b49\u306b\u5bfe\u3057\u3066\u6709\u3059\u308b\u6a29\u5229\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u63b2\u3052\u308b\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u6a29\u5229\u304c\u6a29\u5229\u91d1\u7b49\u306e\u540d\u79f0\u3092\u3082\u3063\u3066\u53d6\u5f15\u3055\u308c\u308b\u6163\u884c\u306e\u306a\u3044\u5730\u57df\u306b\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u8a55\u4fa1\u3057\u306a\u3044\u3002\uff08\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e736\u8ab2\u8a552\uff0d2\u5916\u30fb\u5e7311\u8ab2\u8a552\uff0d12\u5916\u6539\u6b63\uff09<\/p>\n<p>                    \uff081\uff09\u3000\u305d\u306e\u6a29\u5229\u304c\u501f\u5bb6\u306e\u6577\u5730\u3067\u3042\u308b\u5b85\u5730\u53c8\u306f\u305d\u306e\u5b85\u5730\u306b\u4fc2\u308b\u501f\u5730\u6a29\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408<br \/>\n                    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/25.gif\" alt=\"\" width=\"459\" height=\"125\" class=\"alignnone size-full wp-image-17436\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/25.gif 459w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/25-304x83.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/25-282x77.gif 282w\" sizes=\"(max-width: 459px) 100vw, 459px\" \/><\/p>\n<p>                    \uff082\uff09\u3000\u305d\u306e\u6a29\u5229\u304c\u305d\u306e\u501f\u5bb6\u306e\u6577\u5730\u3067\u3042\u308b\u5b85\u5730\u306b\u4fc2\u308b\u8ee2\u501f\u6a29\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408<br \/>\n                    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/26.gif\" alt=\"\" width=\"459\" height=\"85\" class=\"alignnone size-full wp-image-17437\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/26.gif 459w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/26-304x56.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/26-282x52.gif 282w\" sizes=\"(max-width: 459px) 100vw, 459px\" \/><br \/>\n                <\/blockquote><figcaption>\n                    \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/06.htm\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u7b2c2\u7bc0\u3000\u5b85\u5730\u53ca\u3073\u5b85\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\uff5c\u56fd\u7a0e\u5e81<\/a><\/cite><br \/>\n                <\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u501f\u5bb6\u4eba\u306e\u6709\u3059\u308b\u5b85\u5730\u7b49\u306b\u5bfe\u3059\u308b\u6a29\u5229\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u4e8c\u3064\u306e\u5834\u5408\u306b\u5206\u304b\u308c\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002 \u3072\u3068\u3064\u306f\u3001\uff081\uff09\u300c\u305d\u306e\u6a29\u5229\u304c\u501f\u5bb6\u306e\u6577\u5730\u3067\u3042\u308b\u5b85\u5730\u307e\u305f\u306f\u305d\u306e\u5b85\u5730\u306b\u304b\u304b\u308b\u501f\u5730\u6a29\u306b\u5bfe\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u300d\u3067\u3042\u308a\u3001\u3072\u3068\u3064\u306f\uff082\uff09\u300c\u305d\u306e\u6a29\u5229\u304c\u305d\u306e\u501f [&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\/14582"}],"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=14582"}],"version-history":[{"count":6,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14582\/revisions"}],"predecessor-version":[{"id":17585,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14582\/revisions\/17585"}],"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=14582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}