{"id":14700,"date":"2015-06-18T21:26:55","date_gmt":"2015-06-18T12:26:55","guid":{"rendered":""},"modified":"2023-08-22T09:28:19","modified_gmt":"2023-08-22T00:28:19","slug":"%e5%96%b6%e6%a5%ad%e6%a8%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\/%e5%96%b6%e6%a5%ad%e6%a8%a9%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14700","title":{"rendered":"\u55b6\u696d\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u55b6\u696d\u6a29\u306f\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f01\u696d\u306e\u529b\u3092\u91d1\u984d\u306b\u8868\u308f\u3057\u3066\u8a55\u4fa1\u3057\u305f\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u300c\u306e\u308c\u3093\u300d\u3068\u8a00\u308f\u308c\u3066\u304a\u308a\u3001\u300c\u55b6\u696d\u6a29\u300d\u3082\u300c\u306e\u308c\u3093\u300d\u3082\u82f1\u8a9e\u3067\u306f\u300cgoodwill 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id=\"i-2\">\u55b6\u696d\u6a29\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u3067\u306f\u3001\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3082\u3001\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u7d4c\u6e08\u7684\u4fa1\u5024\u3092\u6709\u3059\u308b\u6709\u5f62\u7121\u5f62\u306e\u8ca1\u7523\u306e\u5168\u3066\u3092\u542b\u307f\u307e\u3059\u3002\u7121\u5f62\u8ca1\u7523\u306e\u55b6\u696d\u6a29\u3067\u3042\u3063\u3066\u3082\u8ca1\u7523\u7684\u4fa1\u5024\u304c\u8a8d\u3081\u3089\u308c\u308b\u4ee5\u4e0a\u306f\u8ab2\u7a0e\u8ca1\u7523\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u7121\u5f62\u8ca1\u7523\u3067\u3042\u308b\u55b6\u696d\u6a29\u306f\u305d\u306e\u5ba2\u89b3\u7684\u4fa1\u5024\u3092\u5224\u65ad\u3059\u308b\u306e\u306f\u5bb9\u6613\u306a\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3055\u3089\u306b\u904e\u53bb\u306e\u5b9f\u7e3e\u3084\u30ce\u30a6\u30cf\u30a6\u3001\u305d\u3057\u3066\u5c06\u6765\u7684\u306a\u53ce\u76ca\u529b\u306e\u5224\u65ad\u3092\u3053\u3068\u304c\u55b6\u696d\u6a29\u306e\u8a55\u4fa1\u306b\u306f\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u55b6\u696d\u6a29\u306e\u76f8\u7d9a\u8a55\u4fa1\u306b\u306f\u3001\u305d\u306e\u4f01\u696d\u304c\u6301\u3064\u6280\u8853\u3084\u3001\u30ce\u30a6\u30cf\u30a6\u3001\u307e\u305f\u306f\u7acb\u5730\u3068\u3044\u3063\u305f\u4f01\u696d\u306e\u5f37\u307f\u3084\u3001\u3053\u308c\u304b\u3089\u306e\u4f01\u696d\u306e\u529b\u3067\u3042\u308b\u53ce\u76ca\u529b\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u8981\u7d20\u3092\u542b\u3093\u3060\u3046\u3048\u3067\u8a55\u4fa1\u304c\u3055\u308c\u307e\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/07\/02.htm#a-165\" style=\"margin-bottom: 0px;\">\n<p>\uff08\u55b6\u696d\u6a29\u306e\u8a55\u4fa1\uff09<br \/>\n            165\u3000\u55b6\u696d\u6a29\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u30fb\u5e7316\u8ab2\u8a552\uff0d7\u5916\u30fb\u5e7320\u8ab2\u8a552-5\u5916\u6539\u6b63\uff09<br \/>\n            \u5e73\u5747\u5229\u76ca\u91d1\u984d\u00d70.5\uff0d\u6a19\u6e96\u4f01\u696d\u8005\u5831\u916c\u984d\uff0d\u7dcf\u8cc7\u7523\u4fa1\u984d \u00d7 0.05 \uff1d\u8d85\u904e\u5229\u76ca\u91d1\u984d<br \/>\n            <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/165suushiki.gif\" alt=\"\" width=\"460\" height=\"80\" class=\"alignnone size-full wp-image-17545\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/165suushiki.gif 460w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/165suushiki-304x53.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/165suushiki-282x49.gif 282w\" sizes=\"(max-width: 460px) 100vw, 460px\" \/><\/p>\n<p>            (\u6ce8)\u3000\u533b\u5e2b\u3001\u5f01\u8b77\u58eb\u7b49\u306e\u3088\u3046\u306b\u305d\u306e\u8005\u306e\u6280\u8853\u3001\u624b\u8155\u53c8\u306f\u624d\u80fd\u7b49\u3092\u4e3b\u3068\u3059\u308b\u4e8b\u696d\u306b\u4fc2\u308b\u55b6\u696d\u6a29\u3067\u3001\u305d\u306e\u4e8b\u696d\u8005\u306e\u6b7b\u4ea1\u3068\u5171\u306b\u6d88\u6ec5\u3059\u308b\u3082\u306e\u306f\u3001\u8a55\u4fa1\u3057\u306a\u3044\u3002<\/p>\n<\/blockquote><figcaption>\n        \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/07\/02.htm#a-165\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\uff08\u55b6\u696d\u6a29\u306e\u8a55\u4fa1\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/cite><br \/>\n    <\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u55b6\u696d\u6a29\u306f\u6cd5\u5f8b\u4e0a\u306e\u6a29\u5229\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f01\u696d\u306e\u529b\u3092\u91d1\u984d\u306b\u8868\u308f\u3057\u3066\u8a55\u4fa1\u3057\u305f\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u300c\u306e\u308c\u3093\u300d\u3068\u8a00\u308f\u308c\u3066\u304a\u308a\u3001\u300c\u55b6\u696d\u6a29\u300d\u3082\u300c\u306e\u308c\u3093\u300d\u3082\u82f1\u8a9e\u3067\u306f\u300cgoodwill \u300d\u3068\u540c\u3058\u8868\u73fe\u3092\u3057\u3066\u3044\u307e\u3059\u3002 \uff5e\u76ee\u6b21\uff5e\u55b6\u696d\u6a29\u306e\u4fa1 [&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\/14700"}],"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=14700"}],"version-history":[{"count":4,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14700\/revisions"}],"predecessor-version":[{"id":17650,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14700\/revisions\/17650"}],"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=14700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}