{"id":14624,"date":"2015-06-18T21:28:14","date_gmt":"2015-06-18T12:28:14","guid":{"rendered":""},"modified":"2023-08-16T15:53:17","modified_gmt":"2023-08-16T06:53:17","slug":"%e9%89%b1%e6%b3%89%e5%9c%b0%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\/%e9%89%b1%e6%b3%89%e5%9c%b0%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14624","title":{"rendered":"\u9271\u6cc9\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"

\u5730\u76ee\u4e0a\u3067\u9271\u6cc9\u5730\u3068\u306f\u3001\u300c\u4e0d\u52d5\u7523\u767b\u8a18\u4e8b\u52d9\u53d6\u6271\u624b\u7d9a\u6e96\u5247 \u7b2c68\u67617\u53f7\u300d\u3092\u5f15\u7528\u3059\u308b\u3068\u300c\u9271\u6cc9\uff08\u6e29\u6cc9\u3092\u542b\u3080\u3002\uff09\u306e\u6e67\u51fa\u53e3\u53ca\u3073\u305d\u306e\u7dad\u6301\u306b\u5fc5\u8981\u306a\u571f\u5730\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u4f7f\u308f\u308c\u308b\u300c\u9271\u6cc9\u300d\u3068\u306f\u3001\u74b0\u5883\u5e81\u306e\u300c\u9271\u6cc9\u5206\u6790\u6cd5\u6307\u91dd1-1\u300d\u306b\u3066\u300c\u5730\u4e2d\u304b\u3089\u3086\u3046\u51fa\u3059\u308b\u6cc9\u6c34\u3067\u3001\u591a\u91cf\u306e\u56fa\u5f62\u7269\u8cea\u53c8\u306f\u30ac\u30b9\u72b6\u7269\u8cea\u82e5\u3057\u304f\u306f\u7279\u6b8a\u306e\u7269\u8cea\u3092\u542b\u3080\u304b\u3001\u3042\u308b\u3044\u306f\u6cc9\u6e29\u304c\u6cc9\u6e90\u5468\u56f2\u306e\u5e73\u5747\u6c17\u6e29\u3088\u308a\u5e38\u306b\u8457\u3057\u304f\u9ad8\u6e29\u3092\u6709\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u304a\u308a\u3001\u4e00\u822c\u7684\u306a\u6e67\u6c34\u3068\u306f\u533a\u5225\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u70b9\u3092\u4e0d\u52d5\u7523\u767b\u8a18\u6240\u306e\u767b\u8a18\u5b98\u304c\u73fe\u72b6\u3092\u8abf\u67fb\u3057\u3066\u3001\u5730\u76ee\u3092\u9271\u6cc9\u5730\u3068\u767b\u8a18\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u3001\u767b\u8a18\u7c3f\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n

\u9271\u6cc9\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/h3>\n

\u7a0e\u5236\u4e0a\u3067\u9271\u6cc9\u5730\u306e\u8a55\u4fa1\u3092\u3059\u308b\u5834\u5408\u3001\u6b21\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002
\n(1)\t\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3055\u308c\u308b\u5730\u57df\u306e\u9271\u6cc9\u5730\u306e\u5834\u5408
\n\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3055\u308c\u308b\u9271\u6cc9\u5730\u306e\u5834\u5408\u306f\u3001\u4ed6\u306e\u571f\u5730\u3068\u540c\u69d8\u306b\u305d\u306e\u9271\u6cc9\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u5024\u306b\u500d\u7387\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u5f97\u3089\u308c\u305f\u4fa1\u984d\u3092\u7a0e\u5236\u4e0a\u306e\u9271\u6cc9\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002
\n(2)\t\u305d\u308c\u4ee5\u5916\u306e\u9271\u6cc9\u5730\u306e\u5834\u5408
\n\u500d\u7387\u65b9\u5f0f\u3067\u8a55\u4fa1\u3055\u308c\u308b\u5730\u57df\u4ee5\u5916\u306e\u9271\u6cc9\u5730\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u65b9\u6cd5\u3067\u8a55\u4fa1\u4fa1\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002
\n\u307e\u305a\u3001\u305d\u306e\u9271\u6cc9\u5730\u306e\u9271\u6cc9\u3092\u5229\u7528\u3059\u308b\u5b85\u5730\u306e\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\uff08\uff1d\u8ab2\u7a0e\u6642\u671f\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\uff09
\n\u6b21\u306b\u3001\u305d\u306e\u9271\u6cc9\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u57fa\u6e96\u306b\u306a\u3063\u305f\u65e5\uff08\u6ce8\uff1a\u901a\u5e38\u306f\u5404\u57fa\u6e96\u5e74\u5ea6\u306e\u521d\u65e5\u306e\u524d\u5e74\u306e1\u67081\u65e5\uff09\u6642\u70b9\u3067\u306e\u3001\u305d\u306e\u9271\u6cc9\u5730\u306e\u9271\u6cc9\u3092\u5229\u7528\u3059\u308b\u5b85\u5730\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\uff08\uff1d\u57fa\u6e96\u65e5\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\uff09
\n\u305d\u306e\uff12\u3064\u306e\u8a55\u4fa1\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u305f\u4e0a\u3067\u3001
\n\uff3b\u8ab2\u7a0e\u6642\u671f\u306e\u8a55\u4fa1\u4fa1\u984d\uff3d\u00f7\uff3b\u57fa\u6e96\u65e5\u306e\u8a55\u4fa1\u4fa1\u984d\uff3d
\n\u306e\u5272\u308a\u7b97\u3092\u3057\u3066\u3001\u5f97\u3089\u308c\u305f\u5024\u3092\u9271\u6cc9\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u984d\u306b\u639b\u3051\u7b97\u3057\u3066\u3001\u5f97\u3089\u308c\u305f\u4fa1\u984d\u3092\u7a0e\u5236\u4e0a\u306e\u300c\u9271\u6cc9\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u300d\u3068\u3057\u307e\u3059\u3002
\n\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u8a55\u4fa1\u500d\u7387\u8868\u3084\u9271\u6cc9\u5730\u306e\u8a55\u4fa1\u306e\u9805\u76ee\u3092\u95b2\u89a7\u3057\u3066\u6bd4\u8f03\u3059\u308b\u3068\u3001\u591a\u304f\u306e\u9271\u6cc9\u5730\u3067\u306f(2)\u306e\u65b9\u6cd5\u3067\u306e\u9271\u6cc9\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n

\n
\n

\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae069\u3011\uff08\u9271\u6cc9\u5730\u306e\u8a55\u4fa1\uff09
\n\u9271\u6cc9\u5730\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\u305f\u3060\u3057\u3001\u6e6f\u6e29\u3001\u3086\u3046\u51fa\u91cf\u7b49\u306b\u6025\u6fc0\u306a\u5909\u5316\u304c\u751f\u3058\u305f\u3053\u3068\u7b49\u304b\u3089\u3001\u6b21\u306b\u63b2\u3052\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u9271\u6cc9\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9271\u6cc9\u5730\u3068\u72b6\u6cc1\u306e\u985e\u4f3c\u3059\u308b\u9271\u6cc9\u5730\u306e\u4fa1\u984d\u82e5\u3057\u304f\u306f\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u53c8\u306f\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u3092\u53c2\u914c\u3057\u3066\u6c42\u3081\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u662d41\u76f4\u8cc73\uff0d19\u30fb\u5e7312\u8ab2\u8a552\uff0d4\u5916\u6539\u6b63\uff09<\/p>\n

\uff081\uff09 \u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u6e29\u6cc9\u5730\u53c8\u306f\u5730\u57df\u3054\u3068\u306b\u3001\u305d\u306e\u6e29\u6cc9\u5730\u53c8\u306f\u305d\u306e\u5730\u57df\u306b\u5b58\u3059\u308b\u9271\u6cc9\u5730\u306e\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u3001\u305d\u306e\u9271\u6cc9\u5730\u306e\u9271\u6cc9\u3092\u5229\u7528\u3059\u308b\u6e29\u6cc9\u5730\u306e\u5730\u4fa1\u4e8b\u60c5\u3001\u305d\u306e\u9271\u6cc9\u5730\u3068\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u9271\u6cc9\u5730\u306e\u4fa1\u984d\u7b49\u3092\u57fa\u3068\u3057\u3066\u56fd\u7a0e\u5c40\u9577\u304c\u9271\u6cc9\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u4e57\u305a\u3079\u304d\u4e00\u5b9a\u306e\u500d\u7387\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u3000\u305d\u306e\u9271\u6cc9\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u305d\u306e\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n

\uff082\uff09 (1)\u4ee5\u5916\u306e\u5834\u5408\u3000\u305d\u306e\u9271\u6cc9\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u3001\u6b21\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002
\n<\/p>\n

\uff08\u6ce8\uff09 \u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e\u8a55\u5b9a\u306e\u57fa\u6e96\u3068\u306a\u3063\u305f\u65e5\u3068\u306f\u3001\u901a\u5e38\u3001\u5404\u57fa\u6e96\u5e74\u5ea6\uff08\u5730\u65b9\u7a0e\u6cd5\u7b2c341\u6761\u226a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u95a2\u3059\u308b\u7528\u8a9e\u306e\u610f\u7fa9\u226b\u7b2c6\u53f7\u306b\u898f\u5b9a\u3059\u308b\u5e74\u5ea6\u3092\u3044\u3046\u3002\uff09\u306e\u521d\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u524d\u5e741\u67081\u65e5\u3068\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"

\u5730\u76ee\u4e0a\u3067\u9271\u6cc9\u5730\u3068\u306f\u3001\u300c\u4e0d\u52d5\u7523\u767b\u8a18\u4e8b\u52d9\u53d6\u6271\u624b\u7d9a\u6e96\u5247 \u7b2c68\u67617\u53f7\u300d\u3092\u5f15\u7528\u3059\u308b\u3068\u300c\u9271\u6cc9\uff08\u6e29\u6cc9\u3092\u542b\u3080\u3002\uff09\u306e\u6e67\u51fa\u53e3\u53ca\u3073\u305d\u306e\u7dad\u6301\u306b\u5fc5\u8981\u306a\u571f\u5730\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u4f7f\u308f\u308c\u308b\u300c\u9271\u6cc9\u300d\u3068\u306f\u3001\u74b0\u5883\u5e81\u306e\u300c\u9271\u6cc9\u5206\u6790\u6cd5\u6307\u91dd1-1\u300d\u306b\u3066\u300c\u5730 […]<\/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\/14624"}],"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=14624"}],"version-history":[{"count":2,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14624\/revisions"}],"predecessor-version":[{"id":25560,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14624\/revisions\/25560"}],"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=14624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}