{"id":14631,"date":"2015-06-18T21:28:07","date_gmt":"2015-06-18T12:28:07","guid":{"rendered":""},"modified":"2023-08-16T15:54:53","modified_gmt":"2023-08-16T06:54:53","slug":"%e3%82%b4%e3%83%ab%e3%83%95%e5%a0%b4%e3%81%ae%e7%94%a8%e3%81%ab%e4%be%9b%e3%81%95%e3%82%8c%e3%81%a6%e3%81%84%e3%82%8b%e5%9c%9f%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\/%e3%82%b4%e3%83%ab%e3%83%95%e5%a0%b4%e3%81%ae%e7%94%a8%e3%81%ab%e4%be%9b%e3%81%95%e3%82%8c%e3%81%a6%e3%81%84%e3%82%8b%e5%9c%9f%e5%9c%b0%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14631","title":{"rendered":"\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"

\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3068\u306f\u3001\u6587\u5b57\u901a\u308a\u300c\u30b4\u30eb\u30d5\u5834\u306b\u4f7f\u7528\u3055\u308c\u308b\u571f\u5730\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u30b4\u30eb\u30d5\u5834\u306b\u4f7f\u7528\u3055\u308c\u308b\u571f\u5730\uff08\u30b4\u30eb\u30d5\u5834\u7528\u5730\uff09\u304c\u306a\u305c\u4ed6\u306e\u30b9\u30dd\u30fc\u30c4\u65bd\u8a2d\u306e\u7528\u5730\u3068\u306f\u5225\u306b\u3001\u3072\u3068\u3064\u306e\u9805\u76ee\u3068\u3057\u3066\u8a55\u4fa1\u901a\u9054\u306b\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3068\u3044\u3048\u3070\u3001\u4e00\u822c\u7684\u306b\u30b4\u30eb\u30d5\u5834\u306f\u958b\u767a\u306e\u969b\u306b\u300c\u56fd\u306e\u6cd5\u5f8b\u300d\u53ca\u3073\u300c\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u6761\u4f8b\u300d\u306a\u3069\u6570\u591a\u304f\u306e\u6cd5\u5f8b\u306e\u898f\u5b9a\u3092\u30af\u30ea\u30a2\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u307e\u305f\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u81ea\u4f53\u306e\u9762\u7a4d\u3082\u4ed6\u306e\u30b9\u30dd\u30fc\u30c4\u7528\u65bd\u8a2d\u3068\u6bd4\u8f03\u3057\u3066\u6975\u7aef\u306b\u81a8\u5927\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e0d\u52d5\u7523\u306e\u4fa1\u5024\u3092\u8003\u3048\u308b\u4e0a\u3067\u306f\u4ed6\u306e\u30b9\u30dd\u30fc\u30c4\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u7a0e\u5236\u4e0a\u3067\u306f\u4ed6\u306e\u30b9\u30dd\u30fc\u30c4\u306e\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u571f\u5730\u3068\u306f\u5225\u306b\u300c\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u571f\u5730\u300d\u3068\u3044\u3046\u9805\u76ee\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n

\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1<\/h3>\n

\u7a0e\u5236\u4e0a\u3067\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u304c\u300c\u90fd\u5e02\u8a08\u753b\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u5e02\u8857\u5316\u533a\u57df\u304b\u3001\u3082\u3057\u304f\u306f\u305d\u308c\u306b\u8fd1\u63a5\u3057\u305f\u571f\u5730\u300d\u306b\u5b58\u5728\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002
\n(1)\u5e02\u8857\u5316\u533a\u57df\u3082\u3057\u304f\u306f\u305d\u308c\u306b\u8fd1\u63a5\u3057\u305f\u571f\u5730\u306e\u5834\u5408\u306e\u8a55\u4fa1
\n\u7a0e\u5236\u4e0a\u3067\u5e02\u8857\u5316\u533a\u57df\u304b\u305d\u308c\u306b\u8fd1\u63a5\u3057\u305f\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3001\u307e\u305a\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3092\u5b85\u5730\u3067\u3042\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a\u306e\u4fa1\u984d\u3092\u3001\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a\u306e\u4fa1\u984d\u306b\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u9762\u7a4d\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304b\u3089\u66f4\u306b60%\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u300c\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u8cc7\u7523\u3068\u3057\u3066\u306e\u91d1\u984d\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u6b21\u306b\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3092\u5b85\u5730\u3068\u3057\u3066\u9020\u6210\u3059\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u9020\u6210\u8cbb\u3092\u6c7a\u5b9a\u3057\u3001\u305d\u306e\u9020\u6210\u8cbb\u306b\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u9762\u7a4d\u3092\u639b\u3051\u7b97\u3057\u3066\u300c\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u5b85\u5730\u3078\u306e\u9020\u6210\u8cbb\u7528\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3053\u3046\u3057\u3066\u6c42\u3081\u305f\u300c\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u8cc7\u7523\u3068\u3057\u3066\u306e\u91d1\u984d\u300d\u304b\u3089\u3001\u300c\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u5b85\u5730\u3078\u306e\u9020\u6210\u8cbb\u7528\u300d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u304c\u3001\u7a0e\u5236\u4e0a\u3067\u306e\u5e02\u8857\u5730\u533a\u57df\u53ca\u3073\u305d\u308c\u306b\u8fd1\u63a5\u3059\u308b\u5730\u57df\u306b\u3042\u308b\u30b4\u30eb\u30d5\u5834\u306e\u305f\u3081\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002
\n\u306a\u304a\u3001\u300c\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3092\u5b85\u5730\u306b\u9020\u6210\u3059\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u9020\u6210\u8cbb\u300d\u306f\u56fd\u7a0e\u5c40\u9577\u304c\u5b9a\u3081\u308b\u3082\u306e\u3067\u3001\u307e\u305f\u300c\u30b4\u30eb\u30d5\u5834\u7528\u5730\u304c\u5b85\u5730\u3067\u3042\u308b\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a\u306e\u4fa1\u984d\u300d\u306f\u3001\u5b85\u5730\u3068\u540c\u69d8\u306b\u300c\u8def\u7dda\u4fa1\u65b9\u5f0f\u300d\u3082\u3057\u304f\u306f\u300c\u500d\u7387\u65b9\u5f0f\u300d\u306b\u3088\u3063\u3066\u6c42\u3081\u3089\u308c\u307e\u3059\u3002
\n(2)\u300c\u5e02\u8857\u5316\u533a\u57df\u3082\u3057\u304f\u306f\u305d\u308c\u306b\u8fd1\u63a5\u3057\u305f\u571f\u5730\u300d\u4ee5\u5916\u306e\u5834\u5408\u306e\u8a55\u4fa1
\n\u7a0e\u5236\u4e0a\u3067\u300c\u5e02\u8857\u5316\u533a\u57df\u304b\u305d\u308c\u306b\u8fd1\u63a5\u3057\u305f\u571f\u5730\u300d\u4ee5\u5916\u306b\u5b58\u5728\u3059\u308b\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306f\u3001\u4e00\u5f8b\u306b\u500d\u7387\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n

\n
\n

\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae083\u3011\uff08\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1\uff09
\n\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\uff08\u4ee5\u4e0b\u300c\u30b4\u30eb\u30d5\u5834\u7528\u5730\u300d\u3068\u3044\u3046\u3002\uff09\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\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7311\u8ab2\u8a552\uff0d2\u5916\u30fb\u5e7316\u8ab2\u8a552\uff0d7\u5916\u6539\u6b63\uff09
\n\uff081\uff09 \u5e02\u8857\u5316\u533a\u57df\u53ca\u3073\u305d\u308c\u306b\u8fd1\u63a5\u3059\u308b\u5730\u57df\u306b\u3042\u308b\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306b\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306e100\u5206\u306e60\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304b\u3089\u3001\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3092\u5b85\u5730\u306b\u9020\u6210\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u9020\u6210\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u3057\u3066\u56fd\u7a0e\u5c40\u9577\u306e\u5b9a\u3081\u308b\u91d1\u984d\u306b\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002
\n\uff08\u6ce8\uff09\u3000\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u5468\u56f2\u306b\u4ed8\u3055\u308c\u3066\u3044\u308b\u8def\u7dda\u4fa1\u3092\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306b\u63a5\u3059\u308b\u8ddd\u96e2\u306b\u3088\u3063\u3066\u52a0\u91cd\u5e73\u5747\u3057\u305f\u91d1\u984d\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3057\u3001\u500d\u7387\u5730\u57df\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u571f\u5730\u8ab2\u7a0e\u53f0\u5e33\u53c8\u306f\u571f\u5730\u88dc\u5145\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u305f\u5730\u7a4d\u3067\u9664\u3057\u3066\u6c42\u3081\u305f\u984d\uff09\u306b\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3054\u3068\u306b\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u7b49\u306b\u3088\u308b\u9451\u5b9a\u8a55\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u3092\u57fa\u3068\u3057\u3066\u56fd\u7a0e\u5c40\u9577\u306e\u5b9a\u3081\u308b\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002
\n\uff082\uff09\u3000(1)\u4ee5\u5916\u306e\u5730\u57df\u306b\u3042\u308b\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u3001\u4e00\u5b9a\u306e\u5730\u57df\u3054\u3068\u306b\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u7b49\u306b\u3088\u308b\u9451\u5b9a\u8a55\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u3092\u57fa\u3068\u3057\u3066\u56fd\u7a0e\u5c40\u9577\u306e\u5b9a\u3081\u308b\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"

\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3068\u306f\u3001\u6587\u5b57\u901a\u308a\u300c\u30b4\u30eb\u30d5\u5834\u306b\u4f7f\u7528\u3055\u308c\u308b\u571f\u5730\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u30b4\u30eb\u30d5\u5834\u306b\u4f7f\u7528\u3055\u308c\u308b\u571f\u5730\uff08\u30b4\u30eb\u30d5\u5834\u7528\u5730\uff09\u304c\u306a\u305c\u4ed6\u306e\u30b9\u30dd\u30fc\u30c4\u65bd\u8a2d\u306e\u7528\u5730\u3068\u306f\u5225\u306b\u3001\u3072\u3068\u3064\u306e\u9805\u76ee\u3068\u3057\u3066\u8a55\u4fa1\u901a\u9054\u306b\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u304b\u3068\u3044\u3048\u3070 […]<\/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\/14631"}],"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=14631"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14631\/revisions"}],"predecessor-version":[{"id":17199,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14631\/revisions\/17199"}],"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=14631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}