{"id":14714,"date":"2015-06-18T21:26:41","date_gmt":"2015-06-18T12:26:41","guid":{"rendered":""},"modified":"2023-08-23T15:00:27","modified_gmt":"2023-08-23T06:00:27","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e9%a1%9e%e4%bc%bc%e6%a5%ad%e7%a8%ae%e6%af%94%e6%ba%96%e4%be%a1%e9%a1%8d","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e9%a1%9e%e4%bc%bc%e6%a5%ad%e7%a8%ae%e6%af%94%e6%ba%96%e4%be%a1%e9%a1%8d-14714","title":{"rendered":"\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d"},"content":{"rendered":"<p>\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306e\u539f\u5247\u3067\u3042\u3052\u3089\u308c\u305f\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u91d1\u984d\u306f\u3001\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1\u3068\uff11\u682a\u3042\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d\u3001\u5e74\u5229\u76ca\u91d1\u984d\u3001\u8cc7\u7523\u91d1\u984d\u3092\u57fa\u6e96\u3068\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u8a55\u4fa1\u4f1a\u793e\u306e\u76f4\u524d\u671f\u672b\u306e\u8cc7\u672c\u91d1\u984d\u3001\u767a\u884c\u6e08\u307f\u682a\u5f0f\u6570\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u6570\u306e\u63a7\u9664\u3057\u305f\u682a\u5f0f\u6570\u306a\u3069\u3001\u8a08\u7b97\u65b9\u5f0f\u304c\u8907\u96d1\u3067\u3059\u3002<br \/>\n\u3044\u305a\u308c\u3082\u914d\u5f53\u91d1\u984d\u3001\u5229\u76ca\u91d1\u984d\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u3068\u8ab2\u7a0e\u6642\u671f\u306b\u5bfe\u3059\u308b\u914d\u5f53\u91d1\u984d\u3001\u5229\u76ca\u91d1\u984d\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u306a\u3069\u3092\u3042\u3066\u306f\u3081\u308b\u8a08\u7b97\u5f0f\u3067\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\">\uff15\uff10\u5186\u63db\u7b97\u767a\u884c\u6e08\u682a\u5f0f\u6570<\/a><\/li><li><a href=\"#i-2\">\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1\u3068\u8a55\u4fa1\u4f1a\u793e\u306e\u682a\u4fa1\u306e\u8a55\u4fa1<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\uff15\uff10\u5186\u63db\u7b97\u767a\u884c\u6e08\u682a\u5f0f\u6570<\/span><\/h3>\n<p>\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3000\u3000\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u5f0f\u3067\u3059\u3002\u8a55\u4fa1\u4f1a\u793e\u306e\uff11\u682a\u3042\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d\u306e\u8a08\u7b97\u306b\u3088\u3063\u3066\u7b97\u51fa\u3055\u308c\u305f\u8cc7\u672c\u91d1\u984d\u3092\uff15\uff10\u5186\u3068\u3057\u305f\u5834\u5408\u306e\u91d1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\n\u307e\u305f\u8a08\u7b97\u5f0f\u306e\u4e2d\u3067\u306f\u3001\u300c0.7\u300d\u306f\u3001\u300c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u4e0a\u306e\u533a\u5206\u300d\u306b\u5b9a\u3081\u308b\u4e2d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u306f\u300c0.6\u300d\u3001\u540c\u9805\u306b\u5b9a\u3081\u308b\u5c0f\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u306f\u300c0.5\u300d<br \/>\n\u3068\u3059\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1\u3068\u8a55\u4fa1\u4f1a\u793e\u306e\u682a\u4fa1\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\u305f\u3068\u3048\u3070\u3001\u985e\u4f3c\u696d\u7a2e\u306e\uff11\u682a\u3042\u305f\u308a\u91d1\u984d\u3092\u3001\u8a55\u4fa1\u4f1a\u793e\u306e\uff11\u682a\u3042\u305f\u308a\u91d1\u984d\u3067\u5272\u3063\u305f\u3082\u306e\u306b\u3001\u985e\u4f3c\u696d\u7a2e\u306e\uff11\u682a\u3042\u305f\u308a\u5e74\u5229\u76ca\u91d1\u984d\u3092\u8a55\u4fa1\u4f1a\u793e\u306e\uff11\u682a\u3042\u305f\u308a\u5229\u76ca\u91d1\u984d\u3067\u5272\u3063\u305f\u3082\u306e\u3092\u8db3\u3057\u3066\u3001\u304b\u3089\u306e\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u985e\u4f3c\u696d\u7a2e\uff11\u682a\u3042\u305f\u308a\u91d1\u984d\u304a\u3088\u3073\u5e74\u5229\u76ca\u91d1\u984d\u3092\u8a55\u4fa1\u4f1a\u793e\u306e\uff11\u682a\u3042\u305f\u308a\u306e\u91d1\u984d\u304a\u3088\u3073\u5229\u76ca\u91d1\u984d\u3067\u305d\u308c\u305e\u308c\u9664\u3057\u3001\u307e\u305f\u540c\u3058\u3088\u3046\u306b\u985e\u4f3c\u696d\u7a2e\uff11\u682a\u3042\u305f\u308a\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\u3001\u8a55\u4fa1\u4f1a\u793e\u306e\uff11\u682a\u3042\u305f\u308a\u7d14\u8cc7\u7523\u4fa1\u984d\u3067\u9664\u3057\u305f\u3082\u306e\u304c\u8a08\u7b97\u5f0f\u306e\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u985e\u4f3c\u696d\u7a2e\u306e\u5404\u9805\u76ee\u3092\u8a55\u4fa1\u4f1a\u793e\u306e\u5404\u9805\u76ee\u3067\u305d\u308c\u305e\u308c\u9664\u3057\u305f\u6570\u5f0f\u3092\u7528\u3044\u308b\u308f\u3051\u3067\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u305d\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u305f\u6570\u5024\u3092\u3082\u3068\u306b\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3092\u6c42\u3081\u308b\u306e\u3067\u3059\u304c\u3001\u5148\u307b\u3069\u306b\u3082\u63b2\u3052\u305f\u3088\u3046\u306b\u8a55\u4fa1\u4e0a\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u639b\u3051\u7387\u304c\u9055\u3044\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<figure style=\"margin-bottom: 10px;\">\n<blockquote cite=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/03.htm\" style=\"margin-bottom: 0px;\"><p>\n        180\u3000\u524d\u9805\u306e\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306f\u3001\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1\u4e26\u3073\u306b1\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d\u3001\u5e74\u5229\u76ca\u91d1\u984d\u53ca\u3073\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff09\u3092\u57fa\u3068\u3057\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8a55\u4fa1\u4f1a\u793e\u306e\u76f4\u524d\u671f\u672b\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u7b49\u306e\u984d\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c2\u6761\uff08\uff08\u5b9a\u7fa9\uff09\uff09\u7b2c16\u53f7\u306b\u898f\u5b9a\u3059\u308b\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3092\u76f4\u524d\u671f\u672b\u306b\u304a\u3051\u308b\u767a\u884c\u6e08\u682a\u5f0f\u6570\uff08\u81ea\u5df1\u682a\u5f0f\uff08\u4f1a\u793e\u6cd5\u7b2c113\u6761\u7b2c4\u9805\u306b\u898f\u5b9a\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u81ea\u5df1\u682a\u5f0f\u306e\u6570\u3092\u63a7\u9664\u3057\u305f\u682a\u5f0f\u6570\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3067\u9664\u3057\u305f\u91d1\u984d\uff08\u4ee5\u4e0b\u300c1\u682a\u5f53\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u300d\u3068\u3044\u3046\u3002\uff09\u304c50\u5186\u4ee5\u5916\u306e\u91d1\u984d\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u30011\u682a\u5f53\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e50\u5186\u306b\u5bfe\u3059\u308b\u500d\u6570\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002\uff08\u662d44\u76f4\u8cc73\uff0d20\u30fb\u662d47\u76f4\u8cc73\uff0d16\u30fb\u662d58\u76f4\u8a555\u5916\u30fb\u5e7312\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u30fb\u5e7320\u8ab2\u8a552-5\u5916\u30fb\u5e7329\u8ab2\u8a552-12\u5916\u6539\u6b63\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/hijunkagaku.gif\" alt=\"\" width=\"148\" height=\"63\" class=\"alignnone size-full wp-image-17770\" \/><\/p>\n<p>        \uff081)\u3000\u4e0a\u8a18\u7b97\u5f0f\u4e2d\u306e\u300cA\u300d\u3001\u300c<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/maru_b.gif\" alt=\"\" width=\"15\" height=\"15\" class=\"alignnone size-full wp-image-17771\" style=\"margin-bottom: 0;\" \/>\u300d\u3001\u300c<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/maru_c.gif\" alt=\"\" width=\"15\" height=\"15\" class=\"alignnone size-full wp-image-17772\" style=\"margin-bottom: 0;\" \/>\u300d\u3001\u300c<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/maru_d.gif\" alt=\"\" width=\"15\" height=\"15\" class=\"alignnone size-full wp-image-17773\" style=\"margin-bottom: 0;\" \/>\u300d\u3001\u300cB\u300d\u3001\u300cC\u300d\u53ca\u3073\u300cD\u300d\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u3088\u308b\u3002<br \/>\n        \u300cA\u300d\uff1d\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1<br \/>\n        \u300c<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/maru_b.gif\" style=\"margin-bottom: 0;\" alt=\"\" width=\"15\" height=\"15\" class=\"alignnone size-full wp-image-17771\" \/>\u300d\uff1d\u8a55\u4fa1\u4f1a\u793e\u306e1\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d<br \/>\n        \u300c<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/maru_c.gif\" style=\"margin-bottom: 0;\" alt=\"\" width=\"15\" height=\"15\" class=\"alignnone size-full wp-image-17772\" \/>\u300d\uff1d\u8a55\u4fa1\u4f1a\u793e\u306e1\u682a\u5f53\u305f\u308a\u306e\u5229\u76ca\u91d1\u984d<br \/>\n        \u300c<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/maru_d.gif\" style=\"margin-bottom: 0;\" alt=\"\" width=\"15\" height=\"15\" class=\"alignnone size-full wp-image-17773\" \/>\u300d\uff1d\u8a55\u4fa1\u4f1a\u793e\u306e1\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff09<br \/>\n        \u300cB\u300d\uff1d\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u5e74\u306e\u985e\u4f3c\u696d\u7a2e\u306e1\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d<br \/>\n        \u300cC\u300d\uff1d\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u5e74\u306e\u985e\u4f3c\u696d\u7a2e\u306e1\u682a\u5f53\u305f\u308a\u306e\u5e74\u5229\u76ca\u91d1\u984d<br \/>\n        \u300cD\u300d\uff1d\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u5e74\u306e\u985e\u4f3c\u696d\u7a2e\u306e1\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff09<br \/>\n        (\u6ce8)\u3000\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u8a08\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001B\u3001C\u53ca\u3073D\u306e\u91d1\u984d\u306f183\u226a\u8a55\u4fa1\u4f1a\u793e\u306e1\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u226b\u306b\u3088\u308a1\u682a\u5f53\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u309250\u5186\u3068\u3057\u305f\u5834\u5408\u306e\u91d1\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p>        \uff082\uff09\u3000\u4e0a\u8a18\u7b97\u5f0f\u4e2d\u306e\u300c0.7\u300d\u306f\u3001178\u226a\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u4e0a\u306e\u533a\u5206\u226b\u306b\u5b9a\u3081\u308b\u4e2d\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u306f\u300c0.6\u300d\u3001\u540c\u9805\u306b\u5b9a\u3081\u308b\u5c0f\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u306f\u300c0.5\u300d\u3068\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\/03.htm\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\uff08\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/cite><br \/>\n    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[&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\/14714"}],"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=14714"}],"version-history":[{"count":3,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14714\/revisions"}],"predecessor-version":[{"id":17769,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14714\/revisions\/17769"}],"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=14714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}