{"id":14622,"date":"2015-06-18T21:28:16","date_gmt":"2015-06-18T12:28:16","guid":{"rendered":""},"modified":"2023-08-16T15:52:48","modified_gmt":"2023-08-16T06:52:48","slug":"%e7%89%a7%e5%a0%b4%e5%8f%8a%e3%81%b3%e7%89%a7%e5%a0%b4%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%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\/%e7%89%a7%e5%a0%b4%e5%8f%8a%e3%81%b3%e7%89%a7%e5%a0%b4%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%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14622","title":{"rendered":"\u7267\u5834\u53ca\u3073\u7267\u5834\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u76f8\u7d9a\u8ca1\u7523\u4e2d\u306b\u3001\u7267\u5834\u3084\u7267\u5834\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\uff08\u8cc3\u501f\u6a29\u3001\u533a\u5206\u5730\u4e0a\u6a29\u3001\u5730\u5f79\u6a29\u306a\u3069\uff09\u304c\u3042\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u969b\u306b\u3001\u305d\u308c\u3089\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u56fd\u7a0e\u5e81\u3067\u51fa\u3057\u3066\u3044\u308b\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u306e\u901a\u9054\u306b\u57fa\u3065\u3044\u3066\u7267\u5834\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n<div 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id=\"i\">\u7267\u5834\u53ca\u3073\u7267\u5834\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u539f\u91ce\u306b\u95a2\u3059\u308b\u8a55\u4fa1\u304c\u6e96\u7528\u3055\u308c\u308b<\/span><\/h3>\n<p>\u7267\u5834\u3084\u7267\u5834\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u8cc3\u501f\u6a29\u3084\u533a\u5206\u5730\u4e0a\u6a29\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066<br \/>\n\u539f\u91ce\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u304c\u6e96\u7528\u3055\u308c\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u306e\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u305f\u4e0a\u3067\u3001\u7267\u5834\u306e\u8a55\u4fa1\u5358\u4f4d\u3001\u7267\u5834\u306e\u8a55\u4fa1\u65b9\u6cd5\u3001\u7267\u5834\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u7267\u5834\u306e\u8a55\u4fa1\u5358\u4f4d\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u7b2c7-2\uff085\uff09\u306b\u304a\u3044\u3066\u3001\u7267\u5834\u306e\u8a55\u4fa1\u5358\u4f4d\u306f\u539f\u91ce\u306b\u6e96\u305a\u308b\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u540c\u901a\u9054\u7b2c7-2\uff084\uff09\u306b\u304a\u3044\u3066\u3001\u539f\u91ce\u306f1\u7b46\u306e\u539f\u91ce\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b<br \/>\n\u3068\u3042\u308a\u307e\u3059\u3002\u5f93\u3063\u3066\u3001\u7267\u5834\u306e\u8a55\u4fa1\u5358\u4f4d\u306f\u30011\u7b46\u3054\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u7267\u5834\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u540c\u901a\u9054\u306e61\u3067\u306f\u3001\u7267\u5834\u53ca\u3073\u7267\u5834\u306e\u4e0a\u306b\u5b58\u3059\u308b\u8a55\u4fa1\u306e\u65b9\u5f0f\u306f\u3001\u539f\u91ce\u53ca\u3073\u539f\u91ce\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u65b9\u5f0f\u3092\u63a1\u7528\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u7267\u5834\u7b49\u306e\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u8a55\u4fa1\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u539f\u91ce\u7b49\u306e\u8a55\u4fa1\u3068\u540c\u69d8\u306e\u65b9\u6cd5\u306b\u3088\u308a\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306b\u5f93\u3046\u3068\u3001\u7267\u5834\u306e\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u307e\u305a\u3001\u7267\u5834\u3092\u6b21\u306e3\u3064\u306b\u533a\u5206\u3057\u307e\u3059\u3002<br \/>\n\u3000\uff081\uff09\u7d14\u7267\u5834<br \/>\n\u3000\uff082\uff09\u4e2d\u9593\u7267\u5834<br \/>\n\u3000\uff083\uff09\u5e02\u8857\u5730\u306e\u7267\u5834<\/p>\n<h4><span id=\"i-4\">\u7d14\u7267\u5834\u53ca\u3073\u4e2d\u9593\u7267\u5834\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066<\/span><\/h4>\n<p>(1)\u306e\u7d14\u539f\u91ce\u53ca\u3073\uff082\uff09\u306e\u4e2d\u9593\u7267\u5834\u306b\u3064\u3044\u3066\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u56fd\u7a0e\u9577\u5b98\u304c\u305d\u306e\u5730\u57df\u306e\u53d6\u5f15\u4e8b\u4f8b\u7b49\u306b\u3088\u3063\u3066\u5b9a\u3081\u305f\u500d\u7387\u3092\u4e57\u3058\u3066\u3001\u7267\u5834\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u5b9a\u3081\u307e\u3059\u3002\u3053\u306e\u65b9\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u500d\u7387\u65b9\u5f0f\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h4><span 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