{"id":14646,"date":"2015-06-18T21:27:49","date_gmt":"2015-06-18T12:27:49","guid":{"rendered":""},"modified":"2023-08-16T15:58:47","modified_gmt":"2023-08-16T06:58:47","slug":"%e8%b2%b8%e5%ae%b6%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%e5%ae%b6%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14646","title":{"rendered":"\u8cb8\u5bb6\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u8cb8\u5bb6\u3068\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u4e0a\u3067\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae026\uff1a\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\u300d\u306b\u8a18\u8f09\u3057\u3066\u3042\u308b\u3068\u304a\u308a\u300c\u501f\u5bb6\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5bb6\u5c4b\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u300c\u305d\u306e\u5efa\u7269\u3092\u81ea\u8eab\u304c\u4fdd\u6709\u3057\u3066\u3044\u3066\u3001\u305d\u306e\u4e0a\u3067\u4ed6\u4eba\u306b\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u3066\u8cb8\u3057\u51fa\u3059\u6a29\u5229\u3092\u6301\u3064\u5bb6\u5c4b\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4e00\u822c\u306e\u8cc3\u8cb8\u4f4f\u5b85\u306e\u307f\u306a\u3089\u305a\u3001\u8cb8\u3057\u30aa\u30d5\u30a3\u30b9\u3001\u8cb8\u3057\u5009\u5eab\u3001\u3082\u3057\u304f\u306f\u8a2d\u5099\u3092\u4ed6\u306e\u4e8b\u696d\u4e3b\u306b\u8cb8\u3057\u3066\u4e8b\u696d\u3092\u884c\u308f\u305b\u308b\u5efa\u9020\u7269\u306a\u3069\u3092\u542b\u3081\u3066\u8cb8\u5bb6\u3068\u79f0\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8cb8\u5bb6\u306e\u8a55\u4fa1<\/h3>\n<p>\u7a0e\u5236\u4e0a\u3067\u8cb8\u5bb6\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3001\u6700\u521d\u306b\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c3\u7ae089\uff1a\u5bb6\u5c4b\u306e\u8a55\u4fa1\u300d\u304b\u3001\u3082\u3057\u304f\u306f\u305d\u306e\u8cb8\u5bb6\u304c\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c3\u7ae089-2\uff1a\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306e\u8a55\u4fa1\u300d\u3001\u3082\u3057\u304f\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c3\u7ae092\uff1a\u9644\u5c5e\u8a2d\u5099\u7b49\u306e\u8a55\u4fa1\u300d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u3001\u305d\u306e\u8cb8\u5bb6\u306e\u300c\u8cb8\u5bb6\u3067\u3042\u308b\u5bb6\u5c4b\u81ea\u4f53\u306e\u8a55\u4fa1\u4fa1\u984d\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u6b21\u306b\u3001\u63a7\u9664\u5206\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u63a7\u9664\u5206\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c3\u7ae094\uff1a\u501f\u5bb6\u6a29\u306e\u8a55\u4fa1\u300d\u306b\u3066\u898f\u5b9a\u3055\u308c\u308b\u300c\u501f\u5730\u6a29\u5272\u5408\u300d\u3068\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae026\uff1a\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\u306e(2)\u300d\u306b\u3066\u898f\u5b9a\u3055\u308c\u308b\u300c\u8cc3\u8cb8\u5272\u5408\u300d\u3092\u6e96\u5099\u3057\u307e\u3059\u3002\u305d\u306e\u4e0a\u3067\u300c\u8cb8\u5bb6\u3067\u3042\u308b\u5bb6\u5c4b\u81ea\u4f53\u306e\u8a55\u4fa1\u4fa1\u984d\u300d\u306b\u300c\u501f\u5730\u5272\u5408\u300d\u3068\u300c\u8cc3\u8cb8\u5272\u5408\u300d\u306e\u4e21\u65b9\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u8a08\u7b97\u7d50\u679c\u306e\u91d1\u984d\u3092\u300c\u8cb8\u5bb6\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u63a7\u9664\u984d\u300d\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u3057\u3066\u7b97\u51fa\u3057\u305f\u300c\u8cb8\u5bb6\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u63a7\u9664\u984d\u300d\u3092\u300c\u8cb8\u5bb6\u3067\u3042\u308b\u5bb6\u5c4b\u81ea\u4f53\u306e\u8a55\u4fa1\u4fa1\u984d\u300d\u304b\u3089\u63a7\u9664\u3057\u3001\u6b8b\u3063\u305f\u91d1\u984d\u3092\u76f8\u7d9a\u7a0e\u7b49\u306e\u7a0e\u5236\u4e0a\u3067\u306e\u300c\u8cb8\u5bb6\u306e\u8a55\u4fa1\u4fa1\u984d\u300d\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"cite\">\n<blockquote>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c3\u7ae093\u3011\uff08\u8cb8\u5bb6\u306e\u8a55\u4fa1\uff09<br \/>\n\u8cb8\u5bb6\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u662d41\u76f4\u8cc73\uff0d19\u30fb\u5e7311\u8ab2\u8a552\uff0d12\u5916\u30fb\u5e7316\u8ab2\u8a552\uff0d7\u5916\u6539\u6b63\uff09<br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/93suushiki.gif\"><\/p>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c3\u7ae089\u3011\uff08\u5bb6\u5c4b\u306e\u8a55\u4fa1\uff09 <br \/>\n\u5bb6\u5c4b\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u5bb6\u5c4b\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\uff08\u5730\u65b9\u7a0e\u6cd5\u7b2c381\u6761((\u56fa\u5b9a\u8cc7\u7523\u8ab2\u7a0e\u53f0\u5e33\u306e\u767b\u9332\u4e8b\u9805))\u306e\u898f\u5b9a\u306b\u3088\u308a\u5bb6\u5c4b\u8ab2\u7a0e\u53f0\u5e33\u82e5\u3057\u304f\u306f\u5bb6\u5c4b\u88dc\u5145\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u305f\u57fa\u6e96\u5e74\u5ea6\u306e\u4fa1\u683c\u53c8\u306f\u6bd4\u6e96\u4fa1\u683c\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3053\u306e\u7ae0\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306b\u5225\u88681\u306b\u5b9a\u3081\u308b\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u662d41\u76f4\u8cc73\uff0d19\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7316\u8ab2\u8a552\uff0d7\u5916\u6539\u6b63\uff09<\/p>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c3\u7ae089-2\u3011\uff08\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306e\u8a55\u4fa1\uff09 <br \/>\n\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306e\u4fa1\u984d\u306f\u3001\u305d\u308c\u304c\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u4fa1\u984d\u306b24-8((\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1))\u306b\u5b9a\u3081\u308b\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<br \/>\n\u3000\u306a\u304a\u3001\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u63b2\u3052\u308b\u91d1\u984d\u306b\u3088\u308b\u3082\u306e\u3068\u3059\u308b\u3002\uff08\u5e7316\u8ab2\u8a552\uff0d7\u5916\u8ffd\u52a0\u3001\u5e7320\u8ab2\u8a552-5\u5916\u6539\u6b63\uff09<br \/>\n\uff081\uff09 \u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408<br \/>\n\u305d\u306e\u6587\u5316\u8ca1\u5efa\u9020\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u524d\u9805\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u91d1\u984d<br \/>\n\uff082\uff09 \u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u304c\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<br \/>\n\u305d\u306e\u6587\u5316\u8ca1\u5efa\u9020\u7269\u306e\u518d\u5efa\u7bc9\u4fa1\u984d\uff08\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u305d\u306e\u8ca1\u7523\u3092\u65b0\u305f\u306b\u5efa\u7bc9\u53c8\u306f\u8a2d\u5099\u3059\u308b\u305f\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\u306e\u984d\u306e\u5408\u8a08\u984d\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u304b\u3089\u3001\u7d4c\u904e\u5e74\u6570\u306b\u5fdc\u305a\u308b\u6e1b\u4fa1\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306e100\u5206\u306e70\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<br \/>\n(\u6ce8)\u3000\u300c\u7d4c\u904e\u5e74\u6570\u306b\u5fdc\u305a\u308b\u6e1b\u4fa1\u306e\u984d\u300d\u306f\u3001\u518d\u5efa\u7bc9\u4fa1\u984d\u304b\u3089\u5f53\u8a72\u4fa1\u984d\u306b0.1\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3001\u305d\u306e\u6587\u5316\u8ca1\u5efa\u9020\u7269\u306e\u6b8b\u5b58\u5e74\u6570(\u5efa\u7bc9\u306e\u6642\u304b\u3089\u673d\u5ec3\u306e\u6642\u307e\u3067\u306e\u671f\u9593\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570)\u306e\u3046\u3061\u306b\u5360\u3081\u308b\u7d4c\u904e\u5e74\u6570(\u5efa\u7bc9\u306e\u6642\u304b\u3089\u8ab2\u7a0e\u6642\u671f\u307e\u3067\u306e\u671f\u9593\u306b\u76f8\u5f53\u3059\u308b\u5e74\u6570\uff08\u305d\u306e\u671f\u9593\u306b\uff11\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7aef\u6570\u306f\uff11\u5e74\u3068\u3059\u308b\u3002\uff09)\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae026\u3011\uff08\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\uff09<br \/>\n\u8cb8\u5bb6\uff0894\u226a\u501f\u5bb6\u6a29\u306e\u8a55\u4fa1\u226b\u306b\u5b9a\u3081\u308b\u501f\u5bb6\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5bb6\u5c4b\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\uff08\u4ee5\u4e0b\u300c\u8cb8\u5bb6\u5efa\u4ed8\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u5e733\u8ab2\u8a552-4\u5916\u30fb\u5e7311\u8ab2\u8a552-12\u5916\u6539\u6b63\uff09<br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/14.gif\"><br \/>\n\u3000\u3053\u306e\u7b97\u5f0f\u306b\u304a\u3051\u308b\u300c\u501f\u5730\u6a29\u5272\u5408\u300d\u53ca\u3073\u300c\u8cc3\u8cb8\u5272\u5408\u300d \u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u3088\u308b\u3002<br \/>\n\uff081\uff09\u3000\u300c\u501f\u5730\u6a29\u5272\u5408\u300d\u306f\u300127\u226a\u501f\u5730\u6a29\u306e\u8a55\u4fa1\u226b\u306e\u5b9a\u3081\u306b\u3088\u308b\u305d\u306e\u5b85\u5730\u306b\u4fc2\u308b\u501f\u5730\u6a29\u5272\u5408\uff08\u540c\u9805\u306e\u305f\u3060\u3057\u66f8\u306b\u5b9a\u3081\u308b\u5730\u57df\u306b\u3042\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u306f100\u5206\u306e20\u3068\u3059\u308b\u3002\u6b21\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306b\u3088\u308b\u3002<br \/>\n\uff082\uff09\u3000\u300c\u8cc3\u8cb8\u5272\u5408\u300d\u306f\u3001\u305d\u306e\u8cb8\u5bb6\u306b\u4fc2\u308b\u5404\u72ec\u7acb\u90e8\u5206\uff08\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u305f\u6570\u500b\u306e\u90e8\u5206\u306e\u5404\u90e8\u5206\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5404\u72ec\u7acb\u90e8\u5206\u306e\u8cc3\u8cb8\u306e\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u3066\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u306b\u3088\u308b\u3002<\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u8cb8\u5bb6\u3068\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u4e0a\u3067\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae026\uff1a\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\u300d\u306b\u8a18\u8f09\u3057\u3066\u3042\u308b\u3068\u304a\u308a\u300c\u501f\u5bb6\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5bb6\u5c4b\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u300c\u305d\u306e\u5efa\u7269\u3092\u81ea\u8eab\u304c\u4fdd\u6709\u3057\u3066\u3044\u3066\u3001\u305d\u306e\u4e0a\u3067\u4ed6\u4eba\u306b\u5bfe\u4fa1\u3092\u53d7\u3051 [&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\/14646"}],"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=14646"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14646\/revisions"}],"predecessor-version":[{"id":17219,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14646\/revisions\/17219"}],"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=14646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}