{"id":14615,"date":"2015-06-18T21:28:24","date_gmt":"2015-06-18T12:28:24","guid":{"rendered":""},"modified":"2023-08-16T15:49:45","modified_gmt":"2023-08-16T06:49:45","slug":"%e5%ba%83%e5%a4%a7%e3%81%aa%e5%b8%82%e8%a1%97%e5%9c%b0%e5%8e%9f%e9%87%8e%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%ba%83%e5%a4%a7%e3%81%aa%e5%b8%82%e8%a1%97%e5%9c%b0%e5%8e%9f%e9%87%8e%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14615","title":{"rendered":"\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u5e02\u8857\u5730\u306b\u3042\u308b\u539f\u91ce\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5e02\u8857\u5730\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u5468\u8fba\u306b\u3042\u308b\u6a19\u6e96\u7684\u306a\u5b85\u5730\u3088\u308a\u3082\u8457\u3057\u304f\u5730\u7a4d\u304c\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u89e3\u8aac\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\">\u5e02\u8857\u5730\u539f\u91ce\u306e\u539f\u5247\u7684\u306a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-2\">\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/li><li><a href=\"#i-3\">\u5e83\u5927\u306a\u539f\u91ce\u306b\u304a\u3051\u308b\u5e83\u5927\u3068\u306f\u3069\u306e\u304f\u3089\u3044\u304b<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u5e02\u8857\u5730\u539f\u91ce\u306e\u539f\u5247\u7684\u306a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u5e02\u8857\u5730\u306b\u3042\u308b\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u539f\u91ce\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u33a1\u5f53\u305f\u308a\u306e\u8a55\u4fa1\u984d\u304b\u3089\u3001\u539f\u91ce\u3092\u5b85\u5730\u306b\u8ee2\u7528\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b1\u33a1\u5f53\u305f\u308a\u306e\u9020\u6210\u8cbb\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3001\u8a55\u4fa1\u5bfe\u8c61\u539f\u91ce\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u5e02\u8857\u5730\u539f\u91ce\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u4e0a\u306e\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e02\u8857\u5730\u539f\u91ce\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u3001\u56fd\u7a0e\u5e81\u5b98\u304c\u5b9a\u3081\u308b\u8a55\u4fa1\u500d\u7387\u3092\u4e57\u3058\u305f\u4fa1\u984d\u3092\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h3>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u5b9a\u3081\u308b\u5e83\u5927\u5730\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306e\u539f\u5247\u7684\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u7528\u3044\u305a\u3001\u5e83\u5927\u306a\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3092\u6e96\u7528\u3057\u3066\u305d\u306e\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3055\u3066\u3001\u5e83\u5927\u306a\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u305d\u306e\u5b85\u5730\u306e\u8def\u7dda\u4fa1\u306b\u305d\u306e\u5730\u7a4d\u3092\u4e57\u3058\u305f\u4fa1\u984d\u306b\u3001\u5e83\u5927\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u3001\u5e83\u5927\u5730\u88dc\u6b63\u7387\u3068\u306f\u30010.6\u304b\u3089\u30010.05\u306b\u5e83\u5927\u5730\u306e\u5730\u7a4d\u30921,000\u33a1\u3067\u9664\u3057\u305f\u6570\u5024\u3092\u4e57\u3058\u305f\u6570\u5024\u3092\u63a7\u9664\u3057\u305f\u6570\u5024\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8a55\u4fa1\u5bfe\u8c61\u306e\u5e02\u8857\u5730\u539f\u91ce\u306e\u5730\u7a4d\u304c2,000\u33a1\u3060\u3068\u3059\u308b\u3068\u3001\u5e83\u5927\u5730\u88dc\u6b63\u7387\u306f\u30010.6\uff0d0.05\u00d72,000\u33a1\/1,000\u33a1\uff1d0.5\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u4eee\u306b\u3001\u3053\u306e\u571f\u5730\u306e\u8def\u7dda\u4fa1\u304c100\u5343\u5186\/\u33a1\u3060\u3068\u3059\u308b\u3068\u3001\u5f53\u8a72\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001100\u5343\u5186\/\u33a1\u00d72,000\u33a1\u00d70.5\uff1d1\u5104\u5186\u3068\u306a\u308a\u3001\u901a\u5e38\u306e\u5b85\u5730\u8a55\u4fa1\u984d\u306e50\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e83\u5927\u306a\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u6e96\u3058\u3066\u8a55\u4fa1\u3057\u305f\u5e83\u5927\u306a\u539f\u91ce\u306e\u8a55\u4fa1\u984d\u304c\u3001\u539f\u5247\u7684\u306a\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u305f\u5e02\u8857\u5730\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u7684\u306a\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u305f\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1\u984d\u304c\u3001\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1\u984d\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u5e83\u5927\u306a\u539f\u91ce\u306b\u304a\u3051\u308b\u5e83\u5927\u3068\u306f\u3069\u306e\u304f\u3089\u3044\u304b<\/span><\/h3>\n<p>\u5e83\u5927\u5730\u88dc\u6b63\u7387\u3092\u5229\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u304c\u53ef\u80fd\u306b\u306a\u308b\u5e83\u5927\u5730\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u8ca1\u7523\u8a55\u4fa1\u306b\u3088\u308c\u3070\u3001<br \/>\n\u305d\u306e\u5730\u57df\u306e\u6a19\u6e96\u7684\u306a\u5b85\u5730\u306e\u5730\u7a4d\u3068\u6bd4\u8f03\u3057\u3066\u8457\u3057\u304f\u5730\u7a4d\u304c\u5e83\u5927\u3067\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c4\u6761\u7b2c12\u9805\u306e\u958b\u767a\u884c\u70ba\u3092\u884c\u3046\u3068\u3057\u305f\u5834\u5408\u306b\u3001\u516c\u5171\u516c\u76ca\u7684\u65bd\u8a2d\u7528\u5730\u306e\u8ca0\u62c5\u304c\u5fc5\u8981\u306b\u306a\u308b\u5730\u7a4d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u5e83\u5927\u5730\u306b\u8a72\u5f53\u3059\u308b\u304b\u306e\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u3001\u8a55\u4fa1\u3054\u3068\u306b\u500b\u5225\u306b\u884c\u308f\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u5e02\u8857\u5730\u306b\u304a\u3044\u3066\u958b\u767a\u884c\u70ba\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u4e0a\u306e\u958b\u767a\u8a31\u53ef\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u304c\u3001<br \/>\n1,000\u33a1\u4ee5\u4e0a\uff083\u5927\u90fd\u5e02\u570f\u3067\u306f500\u33a1\uff09\u306e\u571f\u5730\u306e\u533a\u753b\u5f62\u8cea\u306e\u5909\u66f4\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304b\u3089\u30011,000\u33a1\u4ee5\u4e0a\u3068\u3044\u3046\u306e\u304c\u5e83\u5927\u5730\u88dc\u6b63\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306e1\u3064\u306e\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5e02\u8857\u5730\u306b\u3042\u308b\u539f\u91ce\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5e02\u8857\u5730\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u5468\u8fba\u306b\u3042\u308b\u6a19\u6e96\u7684\u306a\u5b85\u5730\u3088\u308a\u3082\u8457\u3057\u304f\u5730\u7a4d\u304c\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308b [&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\/14615"}],"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=14615"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14615\/revisions"}],"predecessor-version":[{"id":17183,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14615\/revisions\/17183"}],"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=14615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}