{"id":14702,"date":"2015-06-18T21:26:53","date_gmt":"2015-06-18T12:26:53","guid":{"rendered":""},"modified":"2026-03-06T09:56:25","modified_gmt":"2026-03-06T00:56:25","slug":"%e6%a0%aa%e5%bc%8f%e5%8f%8a%e3%81%b3%e5%87%ba%e8%b3%87%e3%81%ae%e8%a9%95%e4%be%a1%e5%8d%98%e4%bd%8d","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e6%a0%aa%e5%bc%8f%e5%8f%8a%e3%81%b3%e5%87%ba%e8%b3%87%e3%81%ae%e8%a9%95%e4%be%a1%e5%8d%98%e4%bd%8d-14702","title":{"rendered":"\u682a\u5f0f\u53ca\u3073\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u5358\u4f4d"},"content":{"rendered":"<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u3084\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u3001\u4fa1\u984d\u306e\u8a55\u4fa1\u65b9\u6cd5\u304c\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u8ca1\u7523\u306b\u682a\u5f0f\u3084\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u25a1\u3000\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u304c\u682a\u5f0f\u6295\u8cc7\u3092\u3057\u3066\u3044\u305f\u3002<br \/>\n\u25a1\u3000\u88ab\u76f8\u7d9a\u4eba\u304c\u4f01\u696d\u30aa\u30fc\u30ca\u30fc\u3067\u3042\u3063\u305f\u3002<br \/>\n\u25a1\u3000\u88ab\u76f8\u7d9a\u4eba\u304c\u52e4\u52d9\u5148\u304b\u3089\u81ea\u793e\u682a\u3084\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u305f\u3002<br \/>\n\u25a1\u3000\u88ab\u76f8\u7d9a\u4eba\u304c\u4e21\u89aa\u306a\u3069\u304b\u3089\u682a\u5f0f\u3092\u76f8\u7d9a\u3057\u3066\u3044\u305f\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\uff11\uff0e\u682a\u5f0f\u53ca\u3073\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u5358\u4f4d<\/a><\/li><li><a href=\"#i-2\">\uff12\uff0e\u682a\u5f0f\u53ca\u3073\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u7a2e\u985e\u3068\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#1\">(1)\u3000\u4e0a\u5834\u682a\u5f0f<\/a><\/li><li><a href=\"#2\">(2)\u3000\u6c17\u914d\u76f8\u5834\u7b49\u306e\u3042\u308b\u682a\u5f0f<\/a><\/li><li><a href=\"#3\">(3)\u3000\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f<\/a><\/li><li><a href=\"#4\">(4)\u3000\u682a\u5f0f\u306e\u5272\u5f53\u3066\u3092\u53d7\u3051\u308b\u6a29\u5229<\/a><\/li><li><a href=\"#5\">(5)\u3000\u682a\u4e3b\u3068\u306a\u308b\u6a29\u5229<\/a><\/li><li><a href=\"#6\">(6)\u3000\u682a\u5f0f\u7121\u511f\u4ea4\u4ed8\u671f\u5f85\u6a29<\/a><\/li><li><a href=\"#7\">(7)\u3000\u914d\u5f53\u671f\u5f85\u6a29<\/a><\/li><li><a href=\"#8\">(8)\u3000\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"i\">\uff11\uff0e\u682a\u5f0f\u53ca\u3073\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u5358\u4f4d<\/span><\/h3>\n<p>\u682a\u5f0f\u3084\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u4fa1\u984d\u306f\u3001\u9298\u67c4\u3054\u3068\u306b\u30011\u682a\u307e\u305f\u306f1\u500b\u5358\u4f4d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\uff12\uff0e\u682a\u5f0f\u53ca\u3073\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u7a2e\u985e\u3068\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<h4><span id=\"1\">(1)\u3000\u4e0a\u5834\u682a\u5f0f<\/span><\/h4>\n<p>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\uff08\u8a3c\u5238\u53d6\u5f15\u6240\uff09\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u5e02\u5834\u3067\u306f\u65e5\u3005\u4fa1\u683c\u304c\u5f62\u6210\u3055\u308c\u308b\u306e\u3067\u3001\u5e02\u5834\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"2\">(2)\u3000\u6c17\u914d\u76f8\u5834\u7b49\u306e\u3042\u308b\u682a\u5f0f<\/span><\/h4>\n<p>\u6c17\u914d\u76f8\u5834\u7b49\u306e\u3042\u308b\u682a\u5f0f\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u516c\u958b\u9014\u4e0a\u306b\u3042\u308b\u682a\u5f0f\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u682a\u5f0f\u306e\u516c\u958b\u4fa1\u683c\u307e\u305f\u306f\u8ab2\u7a0e\u6642\u671f\u4ee5\u524d\u306e\u53d6\u5f15\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002\u6761\u6587\u306b\u306f\u767b\u9332\u9298\u67c4\u30fb\u5e97\u982d\u7ba1\u7406\u9298\u67c4\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u73fe\u5728\u306f\u3001\u305d\u308c\u3089\u306b\u8a72\u5f53\u3059\u308b\u682a\u5f0f\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"3\">(3)\u3000\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f<\/span><\/h4>\n<p>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u306a\u3044\u682a\u5f0f\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u4f1a\u793e\u306e\u898f\u6a21\u3084\u682a\u4e3b\u69cb\u6210\u306b\u5fdc\u3058\u3066\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3001\u914d\u5f53\u9084\u5143\u4fa1\u984d\u306a\u3069\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"4\">(4)\u3000\u682a\u5f0f\u306e\u5272\u5f53\u3066\u3092\u53d7\u3051\u308b\u6a29\u5229<\/span><\/h4>\n<p>\u682a\u5f0f\u306e\u5272\u5f53\u57fa\u6e96\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u682a\u5f0f\u306e\u5272\u5f53\u3066\u306e\u65e5\u307e\u3067\u306e\u9593\u306b\u304a\u3051\u308b\u682a\u5f0f\u306e\u5272\u5f53\u3066\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u3044\u3044\u307e\u3059\u3002\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u304b\u3089\u305d\u306e\u5272\u5f53\u3066\u3092\u53d7\u3051\u305f\u682a\u5f0f1\u682a\u306b\u3064\u3044\u3066\u6255\u3044\u8fbc\u3080\u91d1\u984d\u3092\u5f15\u3044\u305f\u91d1\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"5\">(5)\u3000\u682a\u4e3b\u3068\u306a\u308b\u6a29\u5229<\/span><\/h4>\n<p>\u4e00\u5b9a\u306e\u671f\u9593\u306b\u682a\u5f0f\u306e\u5f15\u53d7\u3051\u3092\u3059\u308b\u6a29\u5229\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u306e\u5834\u5408\u306f\u682a\u5f0f1\u682a\u306b\u3064\u3044\u3066\u6255\u3044\u8fbc\u3093\u3060\u91d1\u984d\u3067\u3001\u4f1a\u793e\u8a2d\u7acb\u5f8c\u306e\u5834\u5408\u306f\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u682a\u5f0f\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"6\">(6)\u3000\u682a\u5f0f\u7121\u511f\u4ea4\u4ed8\u671f\u5f85\u6a29<\/span><\/h4>\n<p>\u682a\u5f0f\u306e\u7121\u511f\u4ea4\u4ed8\u3068\u306f\u3001\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u305d\u306e\u682a\u5f0f\u306e\u6570\u306b\u5fdc\u3058\u305f\u4e00\u5b9a\u306e\u5272\u5408\u3067\u3001\u7121\u511f\u3067\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3001\u307e\u305f\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u304a\u3044\u3066\u682a\u5f0f\u306e\u7121\u511f\u4ea4\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u6a29\u5229\u3092\u682a\u5f0f\u7121\u511f\u4ea4\u4ed8\u671f\u5f85\u6a29\u3068\u3044\u3044\u307e\u3059\u3002\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u682a\u5f0f\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"7\">(7)\u3000\u914d\u5f53\u671f\u5f85\u6a29<\/span><\/h4>\n<p>\u914d\u5f53\u671f\u5f85\u6a29\u3068\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u914d\u5f53\u91d1\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u3092\u3044\u3044\u307e\u3059\u3002\u914d\u5f53\u671f\u5f85\u6a29\u306e\u4fa1\u984d\u306f\u3001\u4e88\u60f3\u3055\u308c\u308b\u914d\u5f53\u306e\u91d1\u984d\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"8\">(8)\u3000\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3<\/span><\/h4>\n<p>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f\u3001\u4f01\u696d\u306e\u5f79\u8077\u54e1\u304c\u5c06\u6765\u306e\u4e00\u5b9a\u306e\u6642\u671f\uff08\u6a29\u5229\u884c\u4f7f\u53ef\u80fd\u671f\u9593\uff09\u306b\u5b9a\u3081\u3089\u308c\u305f\u4fa1\u984d\uff08\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\uff09\u3067\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3067\u304d\u308b\u6a29\u5229\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u306f\u3001\u53d6\u5f97\u3067\u304d\u308b\u682a\u5f0f\u304c\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u4e0a\u5834\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u304b\u3064\u3001\u8ab2\u7a0e\u6642\u671f\u304c\u6a29\u5229\u884c\u4f7f\u53ef\u80fd\u671f\u9593\u5185\u306b\u3042\u308b\u3082\u306e\u306b\u9650\u308a\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4fa1\u984d\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u682a\u5f0f\u306e\u4fa1\u984d\u3068\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\u306e\u5dee\u984d\u306b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f31\u500b\u306e\u884c\u4f7f\u3067\u53d6\u5f97\u3067\u304d\u308b\u682a\u5f0f\u306e\u6570\u3092\u639b\u3051\u305f\u5024\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<div 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