{"id":14704,"date":"2015-06-18T21:26:51","date_gmt":"2015-06-18T12:26:51","guid":{"rendered":""},"modified":"2023-08-22T09:34:50","modified_gmt":"2023-08-22T00:34:50","slug":"%e4%b8%8a%e5%a0%b4%e6%a0%aa%e5%bc%8f%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e3%81%ae%e6%9c%80%e7%b5%82%e4%be%a1%e6%a0%bc%e3%81%ae%e7%89%b9%e4%be%8b","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e4%b8%8a%e5%a0%b4%e6%a0%aa%e5%bc%8f%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%e3%81%ae%e6%9c%80%e7%b5%82%e4%be%a1%e6%a0%bc%e3%81%ae%e7%89%b9%e4%be%8b-14704","title":{"rendered":"\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u6700\u7d42\u4fa1\u683c\u306e\u7279\u4f8b"},"content":{"rendered":"<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u8ab2\u7a0e\u6642\u671f\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u307e\u305f\u306f\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65e5\uff09\u304c\u6a29\u5229\u843d\u3061\u7b49\u306e\u65e5\u304b\u3089\u682a\u5f0f\u306e\u5272\u5f53\u3066\u7b49\u306e\u57fa\u6e96\u65e5\u307e\u3067\u306e\u9593\u306b\u3042\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u7279\u4f8b\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u307e\u305a\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\u8ab2\u7a0e\u6642\u671f\u304c\u6a29\u5229\u843d\u3061\u7b49\u306e\u65e5\u304b\u3089\u682a\u5f0f\u306e\u5272\u5f53\u3066\u7b49\u306e\u57fa\u6e96\u65e5\u307e\u3067\u306e\u9593\u306b\u3042\u308b\u5834\u5408\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\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\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-2\">\uff12\uff0e\u6a29\u5229\u843d\u3061\u304c\u3042\u308b\u5834\u5408<\/a><\/li><li><a href=\"#i-3\">\uff13\uff0e\u6a29\u5229\u843d\u3061\u304c\u3042\u308b\u5834\u5408\u306e\u6708\u5e73\u5747\u984d<\/a><\/li><\/ul><\/div>\n<h3><span 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id=\"i-3\">\uff13\uff0e\u6a29\u5229\u843d\u3061\u304c\u3042\u308b\u5834\u5408\u306e\u6708\u5e73\u5747\u984d<\/span><\/h3>\n<p>\u8ab2\u7a0e\u6642\u671f\u306e\u3042\u308b\u6708\u4ee5\u524d\u306e3\u304b\u6708\u9593\u306b\u6a29\u5229\u843d\u3061\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u7279\u4f8b\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u7279\u4f8b\u306f\u3001\u914d\u5f53\u843d\u3061\u306e\u5834\u5408\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\uff081\uff09 \u8ab2\u7a0e\u6642\u671f\u304c\u682a\u5f0f\u306e\u5272\u5f53\u3066\u306e\u57fa\u6e96\u65e5\u4ee5\u524d\u3067\u3042\u308b\u5834\u5408<br \/>\n\u6a29\u5229\u843d\u3061\u306e\u65e5\u304c\u3042\u308b\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u306f\u3001\u6b21\u306e(2)\u306b\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u305d\u306e\u6708\u306e\u521d\u65e5\u304b\u3089\u6a29\u5229\u843d\u3061\u306e\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u5e73\u5747\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\uff082\uff09 \u8ab2\u7a0e\u6642\u671f\u304c\u682a\u5f0f\u306e\u5272\u5f53\u3066\u306e\u57fa\u6e96\u65e5\u4ee5\u524d\u3067\u3001\u6a29\u5229\u843d\u3061\u306e\u65e5\u304c\u8ab2\u7a0e\u6642\u671f\u306e\u3042\u308b\u6708\u306e\u521d\u65e5\u4ee5\u524d\u3067\u3042\u308b\u5834\u5408<br \/>\n\u8ab2\u7a0e\u6642\u671f\u306e\u3042\u308b\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3057\u307e\u3059\u3002<br \/>\n\uff08\u7b97\u5f0f\uff09<br \/>\n\u8ab2\u7a0e\u6642\u671f\u306e\u3042\u308b\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u00d7\uff081\uff0b\u682a\u5f0f1\u682a\u306b\u5bfe\u3059\u308b\u5272\u5f53\u682a\u5f0f\u6570\u307e\u305f\u306f\u4ea4\u4ed8\u682a\u5f0f\u6570\uff09\uff0d\u5272\u5f53\u3066\u3092\u53d7\u3051\u305f\u682a\u5f0f1\u682a\u306b\u3064\u304d\u6255\u3044\u8fbc\u3080\u3079\u304d\u91d1\u984d\u00d7\u682a\u5f0f1\u682a\u306b\u5bfe\u3059\u308b\u5272\u5f53\u682a\u5f0f\u6570<\/p>\n<p>\uff083\uff09 \u8ab2\u7a0e\u6642\u671f\u304c\u682a\u5f0f\u306e\u5272\u5f53\u3066\u306e\u57fa\u6e96\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\u3067\u3042\u308b\u5834\u5408<br \/>\n\u6a29\u5229\u843d\u3061\u306e\u65e5\u304c\u3042\u308b\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u306f\u3001\u6a29\u5229\u843d\u3061\u306e\u65e5\u304b\u3089\u305d\u306e\u6708\u306e\u672b\u65e5\u307e\u3067\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u5e73\u5747\u984d\u3068\u3057\u307e\u3059\u3002\u6a29\u5229\u843d\u3061\u306e\u65e5\u304c\u3042\u308b\u6708\u306e\u524d\u6708\u4ee5\u524d\u306e\u5404\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3057\u307e\u3059\u3002<br \/>\n\uff08\u7b97\u5f0f\uff09<br \/>\n\uff08\u305d\u306e\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\uff0b\u5272\u5f53\u3066\u3092\u53d7\u3051\u305f\u682a\u5f0f1\u682a\u306b\u3064\u304d\u6255\u3044\u8fbc\u3080\u3079\u304d\u91d1\u984d\u00d7\u682a\u5f0f1\u682a\u306b\u5bfe\u3059\u308b\u5272\u5f53\u682a\u5f0f\u6570\uff09\u00f7\uff081\uff0b\u682a\u5f0f1\u682a\u306b\u5bfe\u3059\u308b\u5272\u5f53\u682a\u5f0f\u6570\u307e\u305f\u306f\u4ea4\u4ed8\u682a\u5f0f\u6570\uff09<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/01.htm#a-170\" style=\"margin-bottom: 0px;\"><p>\n        \uff08\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u6700\u7d42\u4fa1\u683c\u306e\u7279\u4f8b\uff0d\u8ab2\u7a0e\u6642\u671f\u304c\u6a29\u5229\u843d\u7b49\u306e\u65e5\u304b\u3089\u682a\u5f0f\u306e\u5272\u5f53\u3066\u7b49\u306e\u57fa\u6e96\u65e5\u307e\u3067\u306e\u9593\u306b\u3042\u308b\u5834\u5408\uff09<br \/>\n        170\u3000\u524d\u9805\u306e\u5b9a\u3081\u306b\u3088\u308a\u4e0a\u5834\u682a\u5f0f\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u6642\u671f\u304c\u6a29\u5229\u843d\u53c8\u306f\u914d\u5f53\u843d\uff08\u4ee5\u4e0b\u300c\u6a29\u5229\u843d\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u65e5\u304b\u3089\u682a\u5f0f\u306e\u5272\u5f53\u3066\u3001\u682a\u5f0f\u306e\u7121\u511f\u4ea4\u4ed8\u53c8\u306f\u914d\u5f53\u91d1\u4ea4\u4ed8\uff08\u4ee5\u4e0b\u300c\u682a\u5f0f\u306e\u5272\u5f53\u3066\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u57fa\u6e96\u65e5\u307e\u3067\u306e\u9593\u306b\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u6a29\u5229\u843d\u7b49\u306e\u65e5\u306e\u524d\u65e5\u4ee5\u524d\u306e\u6700\u7d42\u4fa1\u683c\u306e\u3046\u3061\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u6700\u3082\u8fd1\u3044\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u3092\u3082\u3063\u3066\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u3068\u3059\u308b\u3002<br \/>\n        \u3000\u306a\u304a\u3001\u3053\u308c\u3092\u56f3\u306b\u3088\u308a\u4f8b\u793a\u3059\u308c\u3070\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002 \uff08\u5e7311\u8ab2\u8a552\uff0d2\u5916\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u30fb\u5e7322\u8ab2\u8a552-18\u5916\u30fb\u4ee43\u8ab2\u8a552-43\u5916\u6539\u6b63\uff09<br \/>\n        <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/fig170.gif\" alt=\"\" width=\"436\" height=\"225\" class=\"alignnone size-full wp-image-17661\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/fig170.gif 436w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/fig170-304x157.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/fig170-282x146.gif 282w\" sizes=\"(max-width: 436px) 100vw, 436px\" \/><\/p>\n<p>        \u3000\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\uff1d100\u5186\uff0875\u5186\u306f\u3001\u6a29\u5229\u843d\u7b49\u306e\u5f8c\u306e\u6700\u7d42\u4fa1\u683c\u306a\u306e\u3067\u63a1\u7528\u3057\u306a\u3044\u3002\uff09<\/p>\n<p>        (\u6ce8\uff09\u3000\u4e0a\u8a18\u306b\u8a72\u5f53\u3059\u308b\u4e0a\u5834\u682a\u5f0f\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u306b\u3064\u3044\u3066\u306f\u3001172\u226a\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u306e\u7279\u4f8b\u226b\u306e\u5b9a\u3081\u304c\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3092\u8981\u3059\u308b\u3002<br \/>\n    <\/blockquote><figcaption>\n        \u5f15\u7528\u5143\uff1a<cite><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/01.htm#a-170\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\uff08\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u6700\u7d42\u4fa1\u683c\u306e\u7279\u4f8b\uff0d\u8ab2\u7a0e\u6642\u671f\u304c\u6a29\u5229\u843d\u7b49\u306e\u65e5\u304b\u3089\u682a\u5f0f\u306e\u5272\u5f53\u3066\u7b49\u306e\u57fa\u6e96\u65e5\u307e\u3067\u306e\u9593\u306b\u3042\u308b\u5834\u5408\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/cite><br \/>\n    <\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u8ab2\u7a0e\u6642\u671f\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u307e\u305f\u306f\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65e5\uff09\u304c\u6a29\u5229\u843d\u3061\u7b49\u306e\u65e5\u304b\u3089\u682a\u5f0f\u306e\u5272\u5f53\u3066\u7b49\u306e\u57fa\u6e96\u65e5\u307e\u3067\u306e\u9593\u306b\u3042\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u7279\u4f8b\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u307e\u305a\u4e0a\u5834\u682a [&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\/14704"}],"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=14704"}],"version-history":[{"count":3,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14704\/revisions"}],"predecessor-version":[{"id":17671,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14704\/revisions\/17671"}],"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=14704"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14704"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}