{"id":14611,"date":"2015-06-18T21:28:28","date_gmt":"2015-06-18T12:28:28","guid":{"rendered":""},"modified":"2023-08-16T15:48:58","modified_gmt":"2023-08-16T06:48:58","slug":"%e5%8e%9f%e9%87%8e%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%81%ae%e6%96%b9%e5%bc%8f","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%8e%9f%e9%87%8e%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%81%ae%e6%96%b9%e5%bc%8f-14611","title":{"rendered":"\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u5f0f"},"content":{"rendered":"<p>\u300c\u4e0d\u52d5\u7523\u767b\u8a18\u4e8b\u52d9\u53d6\u6271\u624b\u7d9a\u6e96\u5247\u7b2c68\u676111\u53f7\u300d\u3092\u5f15\u7528\u3059\u308b\u3068\u3001\u5730\u76ee\u4e0a\u306e\u539f\u91ce\u306f\u300c\u8015\u4f5c\u306e\u65b9\u6cd5\u306b\u3088\u3089\u306a\u3044\u3067\u96d1\u8349\uff0c\u304b\u3093\u6728\u985e\u306e\u751f\u80b2\u3059\u308b\u571f\u5730\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u300c\u4eba\u9593\u304c\u7530\u7551\u306e\u3088\u3046\u306b\u8015\u4f5c\u5730\u3068\u3057\u3066\u624b\u3092\u52a0\u3048\u3066\u3044\u306a\u3044\u72b6\u614b\u304c\u9577\u671f\u9593\u306b\u6e21\u308a\u3001\u8349\u304c\u751f\u3044\u8302\u3063\u305f\u308a\u4f4e\u6728\u304c\u751f\u80b2\u3057\u305f\u308a\u3057\u3066\u3044\u308b\u5834\u6240\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br 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href=\"#i-2\">\u539f\u91ce\u306e\u8a55\u4fa1\u306e\u65b9\u5f0f<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u539f\u91ce\u306e\u7a2e\u985e<\/span><\/h3>\n<p>\u4e0d\u52d5\u7523\u767b\u8a18\u4e0a\u3001\u305d\u3057\u3066\u7a0e\u5236\u4e0a\u3067\u3001\u539f\u91ce\u306f\u6b21\u306e\uff13\u3064\u306e\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<br \/>\n(1)\u7d14\u539f\u91ce\uff1a\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u5b58\u5728\u3059\u308b\u539f\u91ce<br \/>\n(2)\u5e02\u8857\u5730\u539f\u91ce\uff1a\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u5b58\u5728\u3059\u308b\u539f\u91ce<br \/>\n(3)\u4e2d\u9593\u539f\u91ce\uff1a\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae057\u300d\u306b\u306f\u300c\u901a\u5e38\u306e\u539f\u91ce\u3068\u72b6\u6cc1\u3092\u7570\u306b\u3059\u308b\u305f\u3081\u306b\u7d14\u539f\u91ce\u3068\u3057\u3066\u4e0d\u9069\u5f53\u3068\u8a8d\u3081\u308b\u3082\u306e\u306b\u9650\u308b\u3002\u300d\u3068\u3042\u308a\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u300c\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5916\u306b\u3042\u308b\u539f\u91ce\u3067\u306f\u3042\u308b\u304c\u3001\u5927\u304d\u306a\u516c\u9053\u304c\u901a\u3063\u3066\u3044\u308b\u3068\u304b\u5468\u8fba\u5730\u57df\u3067\u3042\u308b\u7a0b\u5ea6\u306e\u5b85\u5730\u5316\u306a\u3069\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306a\u3069\u306e\u3001\u7d14\u539f\u91ce\u3068\u306f\u660e\u3089\u304b\u306b\u7570\u306a\u3063\u305f\u69d8\u76f8\u3092\u5448\u3057\u3066\u3044\u3066\u958b\u767a\u306b\u3088\u3063\u3066\u5b85\u5730\u306a\u3069\u3078\u306e\u8ee2\u7528\u304c\u7c21\u5358\u306b\u884c\u308f\u308c\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3082\u306e\u3002\u300d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u539f\u91ce\u306e\u8a55\u4fa1\u306e\u65b9\u5f0f<\/span><\/h3>\n<p>\u7a0e\u5236\u4e0a\u3067\u306e\u539f\u91ce\u306e\u8a55\u4fa1\u306e\u65b9\u5f0f\u306f\u3001\u6b21\u306e\u65b9\u6cd5\u306b\u3066\u884c\u3044\u307e\u3059\u3002<br \/>\n(1)\t\u7d14\u539f\u91ce\u3068\u4e2d\u9593\u5730\u539f\u91ce\uff1a\u500d\u7387\u65b9\u5f0f\uff08\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae021\u300d\u306b\u8ff0\u3079\u308b\u65b9\u6cd5\uff09<br \/>\n(2)\t\u5e02\u8857\u5730\u539f\u91ce\uff1a\u6bd4\u6e96\u65b9\u5f0f\u307e\u305f\u306f\u500d\u7387\u65b9\u5f0f<\/p>\n<div class=\"cite\">\n<blockquote>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae057\u3011\uff08\u8a55\u4fa1\u306e\u65b9\u5f0f\uff09<br \/>\n\u539f\u91ce\u306e\u8a55\u4fa1\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u533a\u5206\u306b\u5f93\u3044\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u63b2\u3052\u308b\u65b9\u5f0f\u306b\u3088\u3063\u3066\u884c\u3046\u3002\uff08\u662d41\u76f4\u8cc73\uff0d19\u30fb\u662d45\u76f4\u8cc73\uff0d13\u30fb\u662d48\u76f4\u8cc73\uff0d33\u6539\u6b63\uff09<br \/>\n\uff081\uff09 \u7d14\u539f\u91ce\u53ca\u3073\u4e2d\u9593\u539f\u91ce\uff08\u901a\u5e38\u306e\u539f\u91ce\u3068\u72b6\u6cc1\u3092\u7570\u306b\u3059\u308b\u305f\u3081\u7d14\u539f\u91ce\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u4e0d\u9069\u5f53\u3068\u8a8d\u3081\u308b\u3082\u306e\u306b\u9650\u308b\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09 \u500d\u7387\u65b9\u5f0f<br \/>\n\uff082\uff09 \u5e02\u8857\u5730\u539f\u91ce 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\/>\n\u3000\u306a\u304a\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\uff08\u90fd\u5e02\u8a08\u753b\u6cd5\uff08\u662d\u548c43\u5e74\u6cd5\u5f8b\u7b2c100\u53f7\uff09\u7b2c7\u6761((\u533a\u57df\u533a\u5206))\u7b2c3\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u300d\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u4ee5\u5916\u306e\u90fd\u5e02\u8a08\u753b\u533a\u57df\uff08\u540c\u6cd5\u7b2c4\u6761((\u5b9a\u7fa9))\u7b2c2\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u90fd\u5e02\u8a08\u753b\u533a\u57df\u300d\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3067\u5e02\u8857\u5730\u7684\u5f62\u614b\u3092\u5f62\u6210\u3059\u308b\u5730\u57df\u306b\u304a\u3044\u3066\u300140((\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730\uff0840\uff0d3((\u751f\u7523\u7dd1\u5730\u306e\u8a55\u4fa1))\u306b\u5b9a\u3081\u308b\u751f\u7523\u7dd1\u5730\u3092\u9664\u304f\u3002\uff09\u300140\uff0d2((\u5e83\u5927\u306a\u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730\uff0840\uff0d3\u306b\u5b9a\u3081\u308b\u751f\u7523\u7dd1\u5730\u3092\u9664\u304f\u3002\uff09\u300149((\u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u5c71\u6797\u300149\uff0d2((\u5e83\u5927\u306a\u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u5c71\u6797\u300158\uff0d3((\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u539f\u91ce\u300158\uff0d4((\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u539f\u91ce\u53c8\u306f82((\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5b85\u5730\u3068\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u96d1\u7a2e\u5730\u306e\u3044\u305a\u308c\u304b2\u4ee5\u4e0a\u306e\u5730\u76ee\u306e\u571f\u5730\u304c\u96a3\u63a5\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5f62\u72b6\u3001\u5730\u7a4d\u306e\u5927\u5c0f\u3001\u4f4d\u7f6e\u7b49\u304b\u3089\u307f\u3066\u3053\u308c\u3089\u3092\u4e00\u56e3\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e00\u56e3\u306e\u571f\u5730\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<br 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