
{"id":14793,"date":"2015-06-18T21:12:47","date_gmt":"2015-06-18T12:12:47","guid":{"rendered":""},"modified":"2023-09-13T15:45:42","modified_gmt":"2023-09-13T06:45:42","slug":"%e9%80%80%e8%81%b7%e6%89%8b%e5%bd%93%e9%87%91%e7%ad%89%e3%81%ae%e6%94%af%e7%b5%a6%e3%82%92%e5%8f%97%e3%81%91%e3%81%9f%e8%80%85%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e6%b3%95%e4%b8%8a%e3%81%ae%e5%8f%96","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e9%80%80%e8%81%b7%e6%89%8b%e5%bd%93%e9%87%91%e7%ad%89%e3%81%ae%e6%94%af%e7%b5%a6%e3%82%92%e5%8f%97%e3%81%91%e3%81%9f%e8%80%85%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e6%b3%95%e4%b8%8a%e3%81%ae%e5%8f%96-14793","title":{"rendered":"\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u8005\u306e\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u53d6\u308a\u6271\u3044"},"content":{"rendered":"<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308b\u306f\u305a\u3060\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u3084\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u306b\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u305f\u3082\u306e\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u898b\u306a\u3055\u308c\u3001\u305d\u308c\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u3051\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53d7\u3051\u53d6\u3063\u305f\u5168\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u4eba\u306e\u6570\u3084\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306a\u3069\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306f\u9055\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u6761\u4ef6\u3092\u6574\u7406\u3057\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u305d\u3093\u306a\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\uff08\u76f8\u7d9a\u3057\u305f\uff09\u4eba\u306e\u7a0e\u5236\u6cd5\u4e0a\u306e\u5b9a\u7fa9\u3068\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\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=\"#1\">1\uff0e\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3068\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u8005<\/a><ul><li><a href=\"#1-2\">\uff081\uff09\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3068\u306f<\/a><\/li><li><a href=\"#2\">\uff082\uff09\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u8005<\/a><\/li><\/ul><\/li><li><a href=\"#2-2\">2\uff0e\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306e\u7b97\u51fa\u65b9\u6cd5<\/a><\/li><\/ul><\/div>\n<h3><span id=\"1\">1\uff0e\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3068\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u8005<\/span><\/h3>\n<p>\u307e\u305a\u306f\u3001\u300c\u9000\u8077\u624b\u5f53\u91d1\u7b49\u300d\u3068\u300c\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u8005\u300d\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3067\u3069\u3046\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u70b9\u3092\u306f\u3063\u304d\u308a\u3068\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306e\u7b97\u51fa\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"1-2\">\uff081\uff09\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3068\u306f<\/span><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b2c3\u676118\u306819\u306b\u3066\u3001\u9000\u8077\u91d1\u7b49\u306e\u53d6\u308a\u6271\u3044\u3068\u5224\u5b9a\u65b9\u6cd5\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u9000\u8077\u624b\u5f53\u91d1\u7b49\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u540d\u7fa9\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5b9f\u8cea\u7684\u306b\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u3078\u652f\u6255\u308f\u308c\u308b\u91d1\u54c1\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u304a\u91d1\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u73fe\u7269\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3068\u3044\u3046\u306e\u306f\u3001\u9000\u8077\u624b\u5f53\u898f\u5b9a\u306a\u3069\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306a\u3089\u305d\u308c\u306b\u6e96\u3058\u305f\u3082\u306e\u304c\u5f53\u3066\u306f\u307e\u308a\u3001\u3082\u3057\u305d\u308c\u3089\u306e\u898f\u5b9a\u304c\u306a\u304f\u3066\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5730\u4f4d\u3084\u529f\u52b4\u306a\u3069\u304c\u3001\u985e\u4f3c\u3059\u308b\u696d\u7a2e\u3067\u540c\u69d8\u306e\u5730\u4f4d\u3084\u529f\u52b4\u306e\u4eba\u304c\u53d7\u3051\u308b\u3082\u306e\u3068\u6bd4\u8f03\u3057\u3066\u59a5\u5f53\u3068\u601d\u308f\u308c\u308b\u3082\u306e\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u907a\u65cf\u88dc\u511f\u3084\u846c\u796d\u88dc\u511f\u3001\u5f14\u6170\u91d1\u3001\u907a\u65cf\u898b\u821e\u91d1\u306a\u3069\u306f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5e38\u8b58\u7684\u306b\u8003\u3048\u3066\u9000\u8077\u624b\u5f53\u3060\u308d\u3046\u3068\u601d\u308f\u308c\u308b\u3082\u306e\u306f\u3001\u304a\u304a\u3080\u306d\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u6b7b\u4ea1\u6642\u306b\u306f\u78ba\u5b9a\u3057\u3066\u3044\u306a\u304f\u3067\u3082\u3001\u6b7b\u4ea1\u5f8c\u306e3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u3001\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306b\u5f53\u3066\u306f\u307e\u308b\u3082\u306e\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"2\">\uff082\uff09\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u8005<\/span><\/h4>\n<p>\u300c\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u8005\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b2c3\u6761\u306e25\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306f\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3067\u3059\u3002<\/p>\n<p>1\uff0e\u9000\u8077\u7d66\u4e0e\u898f\u5b9a\u3084\u305d\u308c\u306b\u6e96\u3058\u308b\u3082\u306e\u306b\u53d7\u53d6\u4eba\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u53d7\u53d6\u4eba<br \/>\n2\uff0e\u9000\u8077\u7d66\u4e0e\u898f\u5b9a\u306b\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3084\u66f4\u751f\u3001\u6c7a\u5b9a\u3059\u308b\u307e\u3067\u306b\u5b9f\u969b\u306b\u53d7\u3051\u53d6\u3063\u305f\u4eba<br \/>\n3\uff0e\u9000\u8077\u7d66\u4e0e\u898f\u5b9a\u306b\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5354\u8b70\u3067\u5b9a\u3081\u3089\u308c\u305f\u53d7\u53d6\u4eba<br \/>\n4\uff0e\u4e0a\u8a18\u3059\u3079\u3066\u304c\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u5168\u54e1\u3067\u5404\u4eba\u5747\u7b49\u306b\u5206\u914d\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2\uff0e\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u306e\u7b97\u51fa\u65b9\u6cd5<\/span><\/h3>\n<p>\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u3059\u3079\u3066\u306e\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u5408\u8a08\u91d1\u984d\u304c\u3001\u3053\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\n<p>500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/p>\n<p>\u203b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u306f\u3001\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u4eba\u3082\u542b\u3081\u307e\u3059\u3002<br \/>\n\u203b\u990a\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u5b9f\u5b50\u304c\u3044\u308c\u30701\u4eba\u307e\u3067\u3001\u5b9f\u5b50\u304c\u3044\u306a\u3051\u308c\u30702\u4eba\u307e\u3067\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u9000\u8077\u624b\u5f53\u91d1\u7b49\u3092\u53d7\u3051\u53d6\u3063\u305f\u306e\u304c\u76f8\u7d9a\u4eba\u4ee5\u5916\u3060\u3063\u305f\u5834\u5408\u3001\u53d7\u3051\u53d6\u3063\u305f\u5168\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/03.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3000\u3014\u9000\u8077\u624b\u5f53\u91d1\u95a2\u4fc2\u3015<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4117.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.4117\u3000\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u6b7b\u4ea1\u9000\u8077\u91d1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308b\u306f\u305a\u3060\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u3084\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u306b\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u304c\u6c7a\u307e\u3063\u305f\u3082\u306e\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u898b\u306a\u3055\u308c\u3001\u305d\u308c\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u3051\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53d7\u3051\u53d6\u3063\u305f\u5168\u984d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001 [&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\/14793"}],"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=14793"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14793\/revisions"}],"predecessor-version":[{"id":17960,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14793\/revisions\/17960"}],"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=14793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}