{"id":14617,"date":"2015-06-18T21:28:22","date_gmt":"2015-06-18T12:28:22","guid":{"rendered":""},"modified":"2023-08-16T15:51:14","modified_gmt":"2023-08-16T06:51:14","slug":"%e8%b2%b8%e3%81%97%e4%bb%98%e3%81%91%e3%82%89%e3%82%8c%e3%81%a6%e3%81%84%e3%82%8b%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\/%e8%b2%b8%e3%81%97%e4%bb%98%e3%81%91%e3%82%89%e3%82%8c%e3%81%a6%e3%81%84%e3%82%8b%e5%8e%9f%e9%87%8e%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14617","title":{"rendered":"\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"

\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u3068\u306f\u3001\u305d\u306e\u539f\u91ce\u81ea\u4f53\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u8cc3\u501f\u6a29\u3001\u5730\u4e0a\u6a29\u3001\u533a\u5206\u5730\u4e0a\u6a29\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306a\u3069\u305d\u308c\u305e\u308c\u306e\u6a29\u5229\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3092\u5f97\u308b\u305f\u3081\u306b\u5b58\u5728\u3057\u3066\u3044\u308b\u3001\u3082\u3057\u304f\u306f\u300c\u8cc3\u501f\u6a29\u3068\u533a\u5206\u5730\u4e0a\u6a29\u300d\u306a\u3069\u306e\u8907\u6570\u306e\u6a29\u5229\u3092\u6709\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u6a29\u5229\u3092\u6301\u3064\u4ed6\u8005\u304b\u3089\u305d\u306e\u6a29\u5229\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3092\u5f97\u3089\u308c\u308b\u539f\u91ce\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u5404\u6a29\u5229\u3092\u4ed6\u8005\u304c\u6301\u3063\u3066\u3044\u308b\u305f\u3081\u306b\u539f\u91ce\u306e\u4f7f\u7528\u306b\u5236\u9650\u304c\u3042\u308a\u3001\u305d\u306e\u90e8\u5206\u304c\u7a0e\u5236\u4e0a\u306e\u8a55\u4fa1\u306b\u53cd\u6620\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1<\/h3>\n

\u7a0e\u5236\u4e0a\u3067\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u306f\u3001\u5404\u6a29\u5229\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u306b\u3001\u3053\u3053\u3067\u306f\u5168\u4f53\u306e\u6982\u8981\u3092\u8ff0\u3079\u307e\u3059\u3002
\n(1) \u8cc3\u501f\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u5834\u5408
\n\u7a0e\u5236\u4e0a\u3067\u8cc3\u501f\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u306f\u3001\u307e\u305a\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae058\uff1a\u7d14\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u304b\u3089\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae058-4\uff1a\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u306b\u81f3\u308b\u307e\u3067\u306e\u5404\u65b9\u5f0f\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u306b\u3066\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae060\uff1a\u539f\u91ce\u306e\u8cc3\u501f\u6a29\u306e\u8a55\u4fa1\u300d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u8cc3\u501f\u6a29\u306e\u8a55\u4fa1\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u308a\u306e\u4fa1\u984d\u3092\u3001\u7a0e\u5236\u4e0a\u3067\u306e\u8cc3\u501f\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002
\n(2) \u5730\u4e0a\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u5834\u5408
\n\u7a0e\u5236\u4e0a\u3067\u8cc3\u501f\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u306f\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae058\uff1a\u7d14\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u304b\u3089\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae058-4\uff1a\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u306b\u81f3\u308b\u307e\u3067\u306e\u5404\u65b9\u5f0f\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u306b\u3066\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001\u300c\u76f8\u7d9a\u7a0e\u6cd5\u7b2c23\u6761\uff1a\u5730\u4e0a\u6a29\u53ca\u3073\u6c38\u5c0f\u4f5c\u6a29\u306e\u8a55\u4fa1\u300d\u3082\u3057\u304f\u306f\u300c\u5730\u4fa1\u7a0e\u6cd5\u4ee324\u6761\uff1a\u5730\u4e0a\u6a29\u53ca\u3073\u6c38\u5c0f\u4f5c\u6a29\u306e\u8a55\u4fa1\u300d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u308a\u306e\u4fa1\u984d\u3092\u3001\u7a0e\u5236\u4e0a\u3067\u306e\u5730\u4e0a\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002
\n(3) \u533a\u5206\u5730\u4e0a\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u5834\u5408
\n\u7a0e\u5236\u4e0a\u3067\u533a\u5206\u5730\u4e0a\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u306f\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae058\uff1a\u7d14\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u304b\u3089\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae058-4\uff1a\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u306b\u81f3\u308b\u307e\u3067\u306e\u5404\u65b9\u5f0f\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u306b\u3066\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae060-2\uff1a\u539f\u91ce\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u300d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u533a\u5206\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u308a\u306e\u4fa1\u984d\u3092\u3001\u7a0e\u5236\u4e0a\u3067\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002
\n(4)\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u627f\u5f79\u5730\u3067\u3042\u308b\u539f\u91ce\u306e\u5834\u5408
\n\u7a0e\u5236\u4e0a\u3067\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u627f\u5f79\u5730\u3067\u3042\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u306f\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae058\uff1a\u7d14\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u304b\u3089\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae058-4\uff1a\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u306b\u81f3\u308b\u307e\u3067\u306e\u5404\u65b9\u5f0f\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u306b\u3066\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u3001\u305d\u306e\u4e0a\u3067\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae060\uff0d3\uff1a\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u8a55\u4fa1\u300d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u4fa1\u984d\u306e\u8a55\u4fa1\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u308a\u306e\u4fa1\u984d\u3092\u3001\u7a0e\u5236\u4e0a\u3067\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u4fa1\u984d\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n

\n
\n

\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae059\u3011\uff08\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\uff09
\n\u8cc3\u501f\u6a29\u3001\u5730\u4e0a\u6a29\u7b49\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\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\u3068\u3053\u308d\u306b\u3088\u308b\u3002\uff08\u662d41\u76f4\u8cc73\uff0d19\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u6539\u6b63\uff09
\n\uff081\uff09 \u8cc3\u501f\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u4fa1\u984d\u306f\u300158\u226a\u7d14\u539f\u91ce\u306e\u8a55\u4fa1\u226b\u304b\u3089\u524d\u9805\u307e\u3067\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u539f\u91ce\u306e\u4fa1\u984d\uff08\u4ee5\u4e0b\u3053\u306e\u7bc0\u306b\u304a\u3044\u3066\u300c\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u300d\u3068\u3044\u3046\u3002\uff09\u304b\u3089\u300160\u226a\u539f\u91ce\u306e\u8cc3\u501f\u6a29\u306e\u8a55\u4fa1\u226b\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u305d\u306e\u8cc3\u501f\u6a29\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002
\n\uff082\uff09 \u5730\u4e0a\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u539f\u91ce\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u304b\u3089\u76f8\u7d9a\u7a0e\u6cd5\u7b2c23\u6761\u226a\u5730\u4e0a\u6a29\u53ca\u3073\u6c38\u5c0f\u4f5c\u6a29\u306e\u8a55\u4fa1\u226b\u53c8\u306f\u5730\u4fa1\u7a0e\u6cd5\u7b2c24\u6761\u226a\u5730\u4e0a\u6a29\u53ca\u3073\u6c38\u5c0f\u4f5c\u6a29\u306e\u8a55\u4fa1\u226b\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u305d\u306e\u5730\u4e0a\u6a29\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002
\n\uff083\uff09 \u533a\u5206\u5730\u4e0a\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u539f\u91ce\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u539f\u91ce\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u304b\u308960\uff0d2\u226a\u533a\u5206\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u226b\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u305d\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002
\n\uff084\uff09 \u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u627f\u5f79\u5730\u3067\u3042\u308b\u539f\u91ce\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u539f\u91ce\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u304b\u308960\uff0d3\u226a\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u8a55\u4fa1\u226b\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u305d\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n

\u3010\u76f8\u7d9a\u7a0e\u6cd5\u7b2c3\u7ae0\u7b2c23\u6761\u3011\uff08\u5730\u4e0a\u6a29\u53ca\u3073\u6c38\u5c0f\u4f5c\u6a29\u306e\u8a55\u4fa1\uff09
\n\u5730\u4e0a\u6a29\uff08\u501f\u5730\u501f\u5bb6\u6cd5\uff08\u5e73\u6210\uff13\u5e74\u6cd5\u5f8b\u7b2c90\u53f7\uff09\u306b\u898f\u5b9a\u3059\u308b\u501f\u5730\u6a29\u53c8\u306f\u6c11\u6cd5\u7b2c269\u6761\u306e\uff12\u7b2c\uff11\u9805\uff08\u5730\u4e0b\u53c8\u306f\u7a7a\u9593\u3092\u76ee\u7684\u3068\u3059\u308b\u5730\u4e0a\u6a29\uff09\u306e\u5730\u4e0a\u6a29\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u53ca\u3073\u6c38\u5c0f\u4f5c\u6a29\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u3001\u305d\u306e\u76ee\u7684\u3068\u306a\u3064\u3066\u3044\u308b\u571f\u5730\u306e\u3053\u308c\u3089\u306e\u6a29\u5229\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u304a\u3051\u308b\u3053\u308c\u3089\u306e\u6a29\u5229\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u6642\u4fa1\u306b\u3001\u6b21\u306b\u5b9a\u3081\u308b\u5272\u5408\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b\u3088\u308b\u3002
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c10\u5e74\u4ee5\u4e0b\u306e\u3082\u306e 100\u5206\u306e\uff15
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c10\u5e74\u3092\u8d85\u304815\u5e74\u4ee5\u4e0b\u306e\u3082\u306e 100\u5206\u306e10
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c15\u5e74\u3092\u8d85\u304820\u5e74\u4ee5\u4e0b\u306e\u3082\u306e 100\u5206\u306e20
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c20\u5e74\u3092\u8d85\u304825\u5e74\u4ee5\u4e0b\u306e\u3082\u306e 100\u5206\u306e30
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c25\u5e74\u3092\u8d85\u304830\u5e74\u4ee5\u4e0b\u306e\u3082\u306e\u53ca\u3073\u5730\u4e0a\u6a29\u3067\u5b58\u7d9a\u671f\u9593\u306e\u5b9a\u3081\u306e\u306a\u3044\u3082\u306e 100\u5206\u306e40
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c30\u5e74\u3092\u8d85\u304835\u5e74\u4ee5\u4e0b\u306e\u3082\u306e 100\u5206\u306e50
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c35\u5e74\u3092\u8d85\u304840\u5e74\u4ee5\u4e0b\u306e\u3082\u306e 100\u5206\u306e60
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c40\u5e74\u3092\u8d85\u304845\u5e74\u4ee5\u4e0b\u306e\u3082\u306e 100\u5206\u306e70
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c45\u5e74\u3092\u8d85\u304850\u5e74\u4ee5\u4e0b\u306e\u3082\u306e 100\u5206\u306e80
\n\u30fb\u6b8b\u5b58\u671f\u9593\u304c50\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e 100\u5206\u306e90<\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"

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