{"id":14779,"date":"2015-06-18T21:13:01","date_gmt":"2015-06-18T12:13:01","guid":{"rendered":""},"modified":"2023-08-30T15:56:21","modified_gmt":"2023-08-30T06:56:21","slug":"%e7%84%a1%e4%bf%9d%e9%99%ba%e8%bb%8a%e5%82%b7%e5%ae%b3%e4%bf%9d%e9%99%ba%e5%a5%91%e7%b4%84%e3%81%ab%e4%bf%82%e3%82%8b%e4%bf%9d%e9%99%ba%e9%87%91","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e7%84%a1%e4%bf%9d%e9%99%ba%e8%bb%8a%e5%82%b7%e5%ae%b3%e4%bf%9d%e9%99%ba%e5%a5%91%e7%b4%84%e3%81%ab%e4%bf%82%e3%82%8b%e4%bf%9d%e9%99%ba%e9%87%91-14779","title":{"rendered":"\u7121\u4fdd\u967a\u8eca\u50b7\u5bb3\u4fdd\u967a\u5951\u7d04\u306b\u4fc2\u308b\u4fdd\u967a\u91d1"},"content":{"rendered":"<p>\u81ea\u52d5\u8eca\u4e8b\u6545\u3067\u6b7b\u4ea1\u3084\u5f8c\u907a\u969c\u5bb3\u3092\u8ca0\u3063\u305f\u5834\u5408\u3001\u907a\u65cf\u3084\u5bb6\u65cf\u306e\u751f\u6d3b\u8cbb\u3001\u672c\u4eba\u306e\u6cbb\u7642\u8cbb\u306a\u3069\u306e\u305f\u3081\u3001\u52a0\u5bb3\u8005\u306b\u306f\u5104\u5358\u4f4d\u306e\u8ce0\u511f\u8cac\u4efb\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u52a0\u5bb3\u8005\u306e\u81ea\u8ce0\u8cac\u4fdd\u967a\u3068\u4efb\u610f\u4fdd\u967a\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002<br 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href=\"#2\">\uff082\uff09\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523<\/a><\/li><li><a href=\"#3\">\uff083\uff09\u7121\u4fdd\u967a\u8eca\u50b7\u5bb3\u4fdd\u967a\u306b\u4fc2\u308b\u4fdd\u967a\u91d1<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"1\">1\uff0e\u4fdd\u967a\u91d1\u306e\u7a0e\u5236\u4e0a\u306e\u53d6\u308a\u6271\u3044<\/span><\/h3>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u652f\u6255\u308f\u308c\u308b\u751f\u547d\u4fdd\u967a\u3084\u640d\u5bb3\u4fdd\u967a\u306e\u4fdd\u967a\u91d1\uff08\u6b7b\u4ea1\u4fdd\u967a\u91d1\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u304f\u53d7\u53d6\u4eba\u306e\u56fa\u6709\u8ca1\u7523\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5b9f\u969b\u306e\u3068\u3053\u308d\u306f\u305d\u308c\u307b\u3069\u5358\u7d14\u306a\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"1-2\">\uff081\uff09\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306b\u5bfe\u3059\u308b\u7a0e\u91d1<\/span><\/h4>\n<p>\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5951\u7d04\u8005\uff08\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\uff09\u3068\u88ab\u4fdd\u967a\u8005\u3001\u53d7\u53d6\u4eba\u306e\u95a2\u4fc2\u306b\u3088\u3063\u3066\u3001\u304b\u304b\u3063\u3066\u304f\u308b\u7a0e\u91d1\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u9055\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>A\u3055\u3093\u3000\u2026\u2026\u3000\u88ab\u76f8\u7d9a\u4eba<br \/>\nB\u3055\u3093\u3000\u2026\u2026\u3000\u76f8\u7d9a\u4eba<br \/>\nC\u3055\u3093\u3000\u2026\u2026\u3000\u76f8\u7d9a\u4eba\u3067\u3082\u88ab\u76f8\u7d9a\u4eba\u3067\u3082\u306a\u3044\u4eba<\/p>\n<table style=\"border-color: #000000;\" border=\"1\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td style=\"background-color: #a9d4cf;\">\u88ab\u4fdd\u967a\u8005<\/td>\n<td style=\"background-color: #a9d4cf;\">\u5951\u7d04\u8005\uff08\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\uff09<\/td>\n<td style=\"background-color: #a9d4cf;\">\u53d7\u53d6\u4eba<\/td>\n<td style=\"background-color: #a9d4cf;\">\u7a0e\u91d1\u306e\u7a2e\u985e<\/td>\n<\/tr>\n<tr>\n<td>A\u3055\u3093<\/td>\n<td>B\u3055\u3093<\/td>\n<td>B\u3055\u3093<\/td>\n<td>\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>A\u3055\u3093<\/td>\n<td>A\u3055\u3093<\/td>\n<td>B\u3055\u3093<\/td>\n<td>\u76f8\u7d9a\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>A\u3055\u3093<\/td>\n<td>B\u3055\u3093<\/td>\n<td>C\u3055\u3093<\/td>\n<td>\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3064\u307e\u308a\u3001\u4fdd\u967a\u6599\u3092\u6255\u3063\u3066\u3044\u308b\u4eba\u304b\u3089\u3001\u3069\u3093\u306a\u95a2\u4fc2\u306e\u4eba\u306b\u4fdd\u967a\u91d1\u304c\u6e21\u308b\u304b\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304f\u308b\u308f\u3051\u3067\u3059\u3002\u81ea\u5206\u3067\u3042\u308c\u3070\u300c\u6240\u5f97\u7a0e\u300d\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308c\u3070\u300c\u76f8\u7d9a\u7a0e\u300d\u3001\u4ed6\u4eba\u3067\u3042\u308c\u3070\u300c\u8d08\u4e0e\u7a0e\u300d\u3067\u3059\u3002<\/p>\n<h4><span id=\"2\">\uff082\uff09\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523<\/span><\/h4>\n<p>\u751f\u547d\u4fdd\u967a\u3084\u50b7\u5bb3\u4fdd\u967a\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u88ab\u4fdd\u967a\u8005\u304b\u3064\u5951\u7d04\u8005\u3067\u3001\u76f8\u7d9a\u4eba\u304c\u53d7\u53d6\u4eba\u3060\u3063\u305f\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u652f\u6255\u308f\u308c\u305f\u4fdd\u967a\u91d1\u306f\u3001\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u306a\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\uff08\u4e0a\u8a18\u8868\u306e\u4e2d\u6bb5\uff09\u3002<br 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id=\"3\">\uff083\uff09\u7121\u4fdd\u967a\u8eca\u50b7\u5bb3\u4fdd\u967a\u306b\u4fc2\u308b\u4fdd\u967a\u91d1<\/span><\/h4>\n<p>\u3067\u306f\u3001\u4e0a\u8ff0\u3057\u3066\u3044\u308b\u300c\u7121\u4fdd\u967a\u8eca\u50b7\u5bb3\u4fdd\u967a\u300d\u306e\u4fdd\u967a\u91d1\u306f\u3001\u3069\u3046\u6271\u308f\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u300c\u7121\u4fdd\u967a\u8eca\u50b7\u5bb3\u4fdd\u967a\u300d\u306e\u4fdd\u967a\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u4eba\u3084\u907a\u65cf\u306e\u7cbe\u795e\u7684\u82e6\u75db\u306b\u5bfe\u3059\u308b\u6170\u8b1d\u6599\u3084\u3001\u751f\u304d\u3066\u3044\u308c\u3070\u5f97\u3089\u308c\u308b\u306f\u305a\u3060\u3063\u305f\u6240\u5f97\uff08\u9038\u5931\u5229\u76ca\uff09\u3092\u88dc\u586b\u3059\u308b\u640d\u5bb3\u8ce0\u511f\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u4fdd\u967a\u91d1\u306b\u3064\u3044\u3066\u306f\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u90543-10\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u540c\u69d8\u306e\u7406\u7531\u3067\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3082\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011<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>\u81ea\u52d5\u8eca\u4e8b\u6545\u3067\u6b7b\u4ea1\u3084\u5f8c\u907a\u969c\u5bb3\u3092\u8ca0\u3063\u305f\u5834\u5408\u3001\u907a\u65cf\u3084\u5bb6\u65cf\u306e\u751f\u6d3b\u8cbb\u3001\u672c\u4eba\u306e\u6cbb\u7642\u8cbb\u306a\u3069\u306e\u305f\u3081\u3001\u52a0\u5bb3\u8005\u306b\u306f\u5104\u5358\u4f4d\u306e\u8ce0\u511f\u8cac\u4efb\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u52a0\u5bb3\u8005\u306e\u81ea\u8ce0\u8cac\u4fdd\u967a\u3068\u4efb\u610f\u4fdd\u967a\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002 \u3057\u304b\u3057\u3001\u5b9f\u306f\u65e5\u672c\u3067\u8d70\u3063 [&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\/14779"}],"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=14779"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14779\/revisions"}],"predecessor-version":[{"id":17818,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14779\/revisions\/17818"}],"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=14779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}