{"id":14621,"date":"2015-06-18T21:28:17","date_gmt":"2015-06-18T12:28:17","guid":{"rendered":""},"modified":"2023-08-22T08:47:37","modified_gmt":"2023-08-21T23:47:37","slug":"%e5%9c%9f%e5%9c%b0%e3%81%ae%e4%b8%8a%e3%81%ab%e5%ad%98%e3%81%99%e3%82%8b%e6%a8%a9%e5%88%a9%e3%81%8c%e7%ab%b6%e5%90%88%e3%81%99%e3%82%8b%e5%a0%b4%e5%90%88%e3%81%ae%e8%b3%83%e5%80%9f%e6%a8%a9%e5%8f%88","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%9c%9f%e5%9c%b0%e3%81%ae%e4%b8%8a%e3%81%ab%e5%ad%98%e3%81%99%e3%82%8b%e6%a8%a9%e5%88%a9%e3%81%8c%e7%ab%b6%e5%90%88%e3%81%99%e3%82%8b%e5%a0%b4%e5%90%88%e3%81%ae%e8%b3%83%e5%80%9f%e6%a8%a9%e5%8f%88-14621","title":{"rendered":"\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u539f\u91ce\u306e\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u3068\u3044\u3046\u306e\u306f\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae059\uff1a\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u306b\u304a\u3044\u3066\u3001\u8cc3\u501f\u6a29\u3084\u5730\u4e0a\u6a29\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u539f\u91ce\u306b\u3001\u66f4\u306b\u300c\u533a\u5206\u5730\u4e0a\u6a29\u3084\u5730\u5f79\u6a29\u300d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u8cc3\u501f\u6a29\u3084\u5730\u4e0a\u6a29\u3068\u540c\u6642\u306b\u3001\u300c\u533a\u5206\u5730\u4e0a\u6a29\u300d\u3082\u3057\u304f\u306f\u300c\u5730\u5f79\u6a29\u300d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u539f\u91ce\u306b\u304a\u3044\u3066\u306e\u8cc3\u501f\u6a29\u3084\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u3092\u7a0e\u5236\u4e0a\u3067\u3069\u306e\u3088\u3046\u306b\u6271\u3046\u304b\u300d\u3068\u3044\u3046\u4e8b\u3067\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\">\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1<\/a><ul><li><a href=\"#1\">(1)\u533a\u5206\u5730\u4e0a\u6a29\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u307e\u305f\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1<\/a><\/li><li><a href=\"#2\">(2) \u627f\u5f79\u5730\u3067\u5730\u5f79\u6a29\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u4fa1\u984d<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\u7a0e\u5236\u4e0a\u3067\u539f\u91ce\u306e\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u300c\u5b58\u3059\u308b\u6a29\u5229\u300d\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"1\">(1)\u533a\u5206\u5730\u4e0a\u6a29\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u307e\u305f\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1<\/span><\/h4>\n<p>            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\u8cc3\u501f\u6a29\u3084\u5730\u4e0a\u6a29\u3092\u6301\u3064\u539f\u91ce\u304c\u3001\u5730\u4e0a\u6a29\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u627f\u5f79\u5730\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u6b21\u306e\u5f0f\u306b\u5f53\u3066\u306f\u3081\u3066\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u3092\u884c\u3044\u3001\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n            \uff3b\u8cc3\u501f\u6a29\uff08\u3082\u3057\u304f\u306f\u5730\u4e0a\u6a29\uff09\u306e\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3057\u305f\u4fa1\u984d\uff3d\u00d7\uff08\uff11\uff0d\uff3b\u5730\u5f79\u6a29\u306e\u8a55\u4fa1\u4fa1\u984d\uff3d\u00f7\uff3b\u539f\u91ce\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\uff3d\uff09<br \/>\n            \u3059\u306a\u308f\u3061\u3001\u8cc3\u501f\u6a29\u306e\u8a55\u4fa1\u3001\u3082\u3057\u304f\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3057\u305f\u4fa1\u984d\u304b\u3089\u3001\u539f\u91ce\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u306b\u5bfe\u3059\u308b\u5730\u5f79\u6a29\u306e\u8a55\u4fa1\u4fa1\u984d\u306e\u5272\u5408\u3092\u63a7\u9664\u3057\u305f\u984d\u304c\u3001\u7a0e\u5236\u4e0a\u3067\u306e\u5730\u5f79\u6a29\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u307e\u305f\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u306b\u306a\u308a\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\/10.htm#a-54_2\" style=\"margin-bottom: 0px;\">\n<p>\n            \u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\uff09<br \/>\n            54\uff0d2\u3000\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u533a\u5206\u306b\u5f93\u3044\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u5e733\u8ab2\u8a552\uff0d4\u5916\u8ffd\u52a0\uff09<br \/>\n            \uff081\uff09 \u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u53ca\u3073\u533a\u5206\u5730\u4e0a\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u4fa1\u984d<br \/>\n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/41.gif\" alt=\"\" width=\"468\" height=\"176\" class=\"alignnone size-full wp-image-17448\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/41.gif 468w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/41-304x114.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/41-282x106.gif 282w\" sizes=\"(max-width: 468px) 100vw, 468px\" \/><br \/>\n            <br \/>\n            \uff082\uff09 \u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u627f\u5f79\u5730\u306b\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u8cc3\u501f\u6a29\u53c8\u306f\u5730\u4e0a\u6a29\u306e\u4fa1\u984d<br \/>\n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/42.gif\" alt=\"\" width=\"468\" height=\"156\" class=\"alignnone size-full wp-image-17449\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/42.gif 468w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/42-304x101.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/42-282x94.gif 282w\" sizes=\"(max-width: 468px) 100vw, 468px\" \/>\n            <\/p>\n<\/blockquote><figcaption>\n        \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/10.htm#a-54_2\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u7b2c4\u7bc0\u3000\u5c71\u6797\u53ca\u3073\u5c71\u6797\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\uff5c\u56fd\u7a0e\u5e81<\/a><\/cite><br \/>\n    <\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u539f\u91ce\u306e\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u3068\u3044\u3046\u306e\u306f\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae059\uff1a\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u539f\u91ce\u306e\u8a55\u4fa1\u300d\u306b\u304a\u3044\u3066\u3001\u8cc3\u501f\u6a29\u3084\u5730\u4e0a\u6a29\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u539f\u91ce\u306b\u3001\u66f4\u306b\u300c\u533a\u5206\u5730\u4e0a\u6a29\u3084\u5730\u5f79\u6a29\u300d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002\u3059 [&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\/14621"}],"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=14621"}],"version-history":[{"count":4,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14621\/revisions"}],"predecessor-version":[{"id":17605,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14621\/revisions\/17605"}],"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=14621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}