{"id":14776,"date":"2015-06-18T21:13:04","date_gmt":"2015-06-18T12:13:04","guid":{"rendered":""},"modified":"2023-08-30T15:55:45","modified_gmt":"2023-08-30T06:55:45","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e6%b3%95%e5%9f%ba%e6%9c%ac%e9%80%9a%e9%81%94%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%b9%b4%e9%87%91%e3%81%ab%e3%82%88%e3%82%8a%e6%94%af%e6%89%95%e3%82%92%e5%8f%97%e3%81%91","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e6%b3%95%e5%9f%ba%e6%9c%ac%e9%80%9a%e9%81%94%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%b9%b4%e9%87%91%e3%81%ab%e3%82%88%e3%82%8a%e6%94%af%e6%89%95%e3%82%92%e5%8f%97%e3%81%91-14776","title":{"rendered":"\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u5e74\u91d1\u306b\u3088\u308a\u652f\u6255\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1"},"content":{"rendered":"<p>\u76f8\u7d9a\u3055\u308c\u308b\u8ca1\u7523\u306e\u4e2d\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u547d\u4fdd\u967a\u306e\u8acb\u6c42\u6a29\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u751f\u547d\u4fdd\u967a\u306e\u4fdd\u967a\u91d1\u306e\u53d7\u3051\u53d6\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u6642\u91d1\u306e\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u307b\u304b\u3001\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u3082\u53ef\u80fd\u306a\u5546\u54c1\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u540c\u69d8\u306b\u76f8\u7d9a\u3055\u308c\u308b\u8ca1\u7523\u306b\u306f\u3001\u500b\u4eba\u5e74\u91d1\u3001\u990a\u80b2\u5e74\u91d1\u306e\u53d7\u7d66\u6a29\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u76f8\u7d9a\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u6240\u5f97\u7a0e\u3082\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u3001\u5e74\u91d1\u306e\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u4fdd\u967a\u91d1\u306a\u3069\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u3068\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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\">\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u5e74\u91d1\u306b\u3088\u308a\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1<\/a><\/li><li><a href=\"#i-2\">\u5e74\u91d1\u53d7\u7d66\u6a29\u306b\u4fc2\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u5e74\u91d1<\/a><ul><li><a href=\"#i-3\">\u4fdd\u967a\u91d1\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/a><\/li><li><a href=\"#i-4\">\u5e74\u91d1\u306e\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u4fdd\u967a\u91d1\u306e\u96d1\u6240\u5f97\u984d<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u5e74\u91d1\u306b\u3088\u308a\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b2c3\u6761\u306e6\u306b\u306f\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u4fdd\u967a\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u6642\u91d1\u306e\u5f62\u5f0f\u3067\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3082\u306e\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5e74\u91d1\u306e\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5f62\u306e\u3082\u306e\u3082\u542b\u307e\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u5f53\u7136\u3067\u3059\u304c\uff09\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u4fdd\u967a\u91d1\u306b\u3064\u3044\u3066\u3082\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u3059\u3002\u307e\u305f\u3001\u5e74\u91d1\u306e\u5f62\u5f0f\u3067\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u306e\u4e00\u90e8\u304c\u300c\u96d1\u6240\u5f97\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u3082\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u5e74\u91d1\u53d7\u7d66\u6a29\u306b\u4fc2\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u5e74\u91d1<\/span><\/h3>\n<p>\u5e74\u91d1\u306e\u4e00\u90e8\u304c\u96d1\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u304c\u5fc5\u8981\u306a\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9<br \/>\n\u30fb\u5b66\u8cc7\u4fdd\u967a\u306e\u4fdd\u967a\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u305f\u3081\u3001\u990a\u80b2\u5e74\u91d1\uff08\u80b2\u82f1\u5e74\u91d1\uff09\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9<br \/>\n\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9<\/p>\n<h4><span id=\"i-3\">\u4fdd\u967a\u91d1\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1<\/span><\/h4>\n<p>\u4e0a\u306b\u6319\u3052\u305f\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9\u306b\u306f\u3001\u5fc5\u305a\u76f8\u7d9a\u7a0e\u3068\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u305d\u3082\u305d\u3082\u3001\u4fdd\u967a\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u4eba\uff08\u5951\u7d04\u8005\uff09\u3068\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u4eba\uff08\u88ab\u4fdd\u967a\u8005\uff09\u3001\u305d\u3057\u3066\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff08\u53d7\u53d6\u4eba\uff09\u306e\u95a2\u4fc2\u306b\u3088\u3063\u3066\u3001\u53d6\u5f97\u3057\u305f\u4fdd\u967a\u91d1\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u5951\u7d04\u8005\u3068\u88ab\u4fdd\u967a\u8005\u304c\u540c\u3058\u3000\u2026\u2026\u2026\u2026\u2026\u2026\u3000\u76f8\u7d9a\u7a0e<br \/>\n\u5951\u7d04\u8005\u3068\u53d7\u53d6\u4eba\u304c\u540c\u3058\u3000\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u3000\u6240\u5f97\u7a0e<br \/>\n\u5951\u7d04\u8005\u3068\u88ab\u4fdd\u967a\u8005\u3001\u53d7\u53d6\u4eba\u304c\u9055\u3046\u3000\u2026\u2026\u3000\u8d08\u4e0e\u7a0e<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u76f8\u7d9a\u7a0e\u304c\u6700\u3082\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u3001\u7d50\u679c\u7684\u306b\u7a0e\u91d1\u3092\u7bc0\u7d04\u3067\u304d\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3088\u3046\u306a\u4fdd\u967a\u91d1\u53d6\u5f97\u306e\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u305f\u3081\u3001\u4fdd\u967a\u91d1\u3092\u5e74\u91d1\u306e\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u3068\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/p>\n<h4><span id=\"i-4\">\u5e74\u91d1\u306e\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u4fdd\u967a\u91d1\u306e\u96d1\u6240\u5f97\u984d<\/span><\/h4>\n<p>\u3067\u306f\u3001\u5e74\u91d1\u306e\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u4fdd\u967a\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u3069\u308c\u304f\u3089\u3044\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u76f8\u7d9a\u7a0e\u6cd5\u7b2c24\u6761\u306b\u5f93\u3046\u3068\u3001\u521d\u5e74\u5ea6\u306f\u975e\u8ab2\u7a0e\u30012\u5e74\u76ee\u304b\u3089\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u96d1\u6240\u5f97\u304c\u300c\u6bb5\u968e\u7684\u306b\u5897\u3048\u3066\u3044\u304f\u300d\u4ed5\u7d44\u307f\u304c\u3068\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u6bb5\u968e\u7684\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u300c\u8ab2\u7a0e\u5358\u4f4d\u300d\u3068\u547c\u3070\u308c\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u5358\u4f4d\u304c\u3001\u521d\u5e74\u5ea6\u306f\u306a\u3057\u30012\u5e74\u76ee\u306f1\u3064\u30013\u5e74\u76ee\u306f2\u3064\u3068\u5897\u3048\u3066\u3044\u304f\u3088\u3046\u306a\u5f62\u3067\u3059\uff08\u8ab2\u7a0e\u5358\u4f4d\u306f\u3001\u5e74\u91d1\u306e1\u5e74\u3042\u305f\u308a\u306e\u5e73\u5747\u91d1\u984d\u3092\u53d7\u53d6\u671f\u9593\uff0d1\u3067\u5272\u3063\u305f\u91d1\u984d\u3067\u3059\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e3,600\u4e07\u5186\u3092\u3001\u5e74\u91d1\u53d7\u53d6\u671f\u959310\u5e74\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u5358\u4f4d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u5358\u4f4d\uff1d\u5e74\u91d1\u306e\u5e73\u5747\u53d7\u53d6\u91d1\u984d\uff083,600\u4e07\u5186\u00f710\u5e74\uff09\u00f7\uff08\u5e74\u91d1\u53d7\u53d6\u671f\u9593\uff0810\u5e74\uff09\uff0d1\uff09<br \/>\n\uff1d360\u00f79<br \/>\n\uff1d40\u4e07\u5186<\/p>\n<p>\u3064\u307e\u308a\u3001\u521d\u5e74\u5ea6\u306f\u96d1\u6240\u5f97\u306a\u3057\u3067\u3059\u304c\u30012\u5e74\u76ee\u306f\u53d7\u3051\u53d6\u3063\u305f\u5e74\u91d1\u306e\u3046\u3061\u300140\u4e07\u5186\u304c\u96d1\u6240\u5f97\u3068\u6271\u308f\u308c\u3001\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u540c\u69d8\u306b2\u5e74\u76ee\u306f80\u4e07\u30013\u5e74\u76ee\u306f120\u4e07\u5186\u3001\u3068\u6700\u5f8c\u306e\u5e74\uff0810\u5e74\u76ee\uff09\u306f320\u4e07\u5186\u304c\u96d1\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1620.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.1620\u3000\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5e74\u91d1\u53d7\u7d66\u6a29\u306b\u4fc2\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1615.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.1615\u3000\u907a\u65cf\u306e\u65b9\u304c\u652f\u6255\u3092\u53d7\u3051\u308b\u500b\u4eba\u5e74\u91d1<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/100702\/02.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u305d\u306e\u4ed6\u6cd5\u4ee4\u89e3\u91c8\u306b\u95a2\u3059\u308b\u60c5\u5831\u3000\u3010\u7b2c24\u6761\uff08\uff08\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u8a55\u4fa1\uff09\uff09\u95a2\u4fc2\u3011<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1750.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.1750\u3000\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u3055\u308c\u308b\u8ca1\u7523\u306e\u4e2d\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u547d\u4fdd\u967a\u306e\u8acb\u6c42\u6a29\u3082\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u751f\u547d\u4fdd\u967a\u306e\u4fdd\u967a\u91d1\u306e\u53d7\u3051\u53d6\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u6642\u91d1\u306e\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u307b\u304b\u3001\u5e74\u91d1\u5f62\u5f0f\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u3082\u53ef\u80fd\u306a\u5546\u54c1\u304c\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u540c\u69d8\u306b\u76f8 [&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\/14776"}],"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=14776"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14776\/revisions"}],"predecessor-version":[{"id":17815,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14776\/revisions\/17815"}],"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=14776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}