{"id":14804,"date":"2015-06-18T21:12:36","date_gmt":"2015-06-18T12:12:36","guid":{"rendered":""},"modified":"2023-09-13T15:48:44","modified_gmt":"2023-09-13T06:48:44","slug":"%e8%a2%ab%e4%bf%9d%e9%99%ba%e8%80%85%e3%81%a7%e3%81%aa%e3%81%84%e4%bf%9d%e9%99%ba%e5%a5%91%e7%b4%84%e8%80%85%e3%81%8c%e6%ad%bb%e4%ba%a1%e3%81%97%e3%81%9f%e5%a0%b4%e5%90%88","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/other\/%e8%a2%ab%e4%bf%9d%e9%99%ba%e8%80%85%e3%81%a7%e3%81%aa%e3%81%84%e4%bf%9d%e9%99%ba%e5%a5%91%e7%b4%84%e8%80%85%e3%81%8c%e6%ad%bb%e4%ba%a1%e3%81%97%e3%81%9f%e5%a0%b4%e5%90%88-14804","title":{"rendered":"\u88ab\u4fdd\u967a\u8005\u3067\u306a\u3044\u4fdd\u967a\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408"},"content":{"rendered":"<p>\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306f\u3001\u4fdd\u967a\u5951\u7d04\u81ea\u4f53\u306f\u6cd5\u5f8b\u4e0a\u5f53\u7136\u306b\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3055\u308c\u308b\u305f\u3081\u3001\u4e00\u7fa9\u7684\u306b\u306f\u300c\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u7a0e\u6cd5\u4e0a\u306f\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8005\uff08\u8ca0\u62c5\u5272\u5408\uff09\u306b\u7740\u76ee\u3057\u3066\u8ab2\u7a0e\u95a2\u4fc2\u3092\u6574\u7406\u3057\u3066\u304a\u308a\u3001\u305f\u3068\u3048\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a\u5951\u7d04\u8005\u3067\u306a\u304f\u3066\u3082\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u5c40\u9762\u306b\u9650\u5b9a\u3057\u3066\u3001\u305d\u306e\u8ca0\u62c5\u5272\u5408\u306b\u5fdc\u3058\u3066\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u3068\u306f\u3001\u3053\u3053\u3067\u306f\u76f8\u7d9a\u958b\u59cb\u307e\u3067\u306b\u4fdd\u967a\u4e8b\u6545\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u5951\u7d04\u306b\u95a2\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u89e3\u7d04\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306b\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u984d\u3067\u8a55\u4fa1\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\u88ab\u4fdd\u967a\u8005\u3067\u306a\u3044\u4fdd\u967a\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/a><\/li><li><a href=\"#i-2\">\uff12\uff0e\u639b\u3051\u6368\u3066\u306e\u751f\u547d\u4fdd\u967a\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u306a\u3044<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\uff11\uff0e\u88ab\u4fdd\u967a\u8005\u3067\u306a\u3044\u4fdd\u967a\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p>\u88ab\u4fdd\u967a\u8005\u3067\u306a\u3044\u4fdd\u967a\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3068\u306f\u3001\u305f\u3068\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u914d\u5076\u8005\u3092\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3066\u4fdd\u967a\u3092\u5951\u7d04\u3057\u305f\u5834\u5408\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u88ab\u4fdd\u967a\u8005\u3067\u306a\u3044\u4fdd\u967a\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3001\u8ab0\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u304b\u306b\u3088\u3063\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u822c\u306b\u4fdd\u967a\u5951\u7d04\u8005\u3068\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u306f\u540c\u3058\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u4fdd\u967a\u5951\u7d04\u306e\u76ee\u7684\u306b\u3088\u3063\u3066\u306f\u3001\u4fdd\u967a\u5951\u7d04\u8005\u3068\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304c\u7570\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-left:1em;\">\n<strong>(1) \u4fdd\u967a\u5951\u7d04\u8005\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><br \/>\n\u6b7b\u4ea1\u3057\u305f\u4fdd\u967a\u5951\u7d04\u8005\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u300c\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u6b7b\u4ea1\u3057\u305f\u4fdd\u967a\u5951\u7d04\u8005\u304c\u4fdd\u967a\u6599\u3092\u4e00\u90e8\u3060\u3051\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u8ca0\u62c5\u5272\u5408\u306b\u5fdc\u3058\u305f\u90e8\u5206\u304c\u300c\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u300d\u3067\u3042\u308b\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>(2) \u4fdd\u967a\u5951\u7d04\u8005\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/strong><br \/>\n\u3053\u306e\u5834\u5408\u3082\u3001\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u305d\u306e\u3082\u306e\u306f\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u8003\u3048\u65b9\u3067\u306f\u3001\u8ab0\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u304b\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6b7b\u4ea1\u3057\u305f\u4fdd\u967a\u5951\u7d04\u8005\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306b\u3064\u3044\u3066\u76f8\u7d9a\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><strong>(3) \u4fdd\u967a\u5951\u7d04\u8005\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304b\u3089\u6a29\u5229\u3092\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408<\/strong><br \/>\n\u4fdd\u967a\u5951\u7d04\u8005\u3088\u308a\u3082\u5148\u306b\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u3001\u4fdd\u967a\u5951\u7d04\u8005\u304c\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304b\u3089\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u3063\u3066\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u8ca1\u7523\u7684\u4fa1\u5024\u3092\u5f15\u304d\u7d99\u3044\u3060\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u3057\u3066\u306e\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4eee\u306b\u3001\u5c06\u6765\u306b\u4e8c\u6b21\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u4e00\u6642\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca0\u62c5\u90e8\u5206\u306f\u4fdd\u967a\u5951\u7d04\u8005\u304c\u627f\u7d99\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001(1)\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u300c\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u300d\u3068\u3057\u3066\u306e\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\n<\/div>\n<h3><span id=\"i-2\">\uff12\uff0e\u639b\u3051\u6368\u3066\u306e\u751f\u547d\u4fdd\u967a\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u306a\u3044<\/span><\/h3>\n<p>\u4e00\u5b9a\u671f\u9593\u5185\u306b\u4fdd\u967a\u4e8b\u6545\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8fd4\u9084\u91d1\u7b49\u304c\u767a\u751f\u3057\u306a\u3044\u5951\u7d04\u3001\u3044\u308f\u3086\u308b\u639b\u3051\u6368\u3066\u306e\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"cite\">\n<blockquote><p>\u3010\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054 3-36\u3011\uff08\u88ab\u4fdd\u967a\u8005\u3067\u306a\u3044\u4fdd\u967a\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\uff09<br \/>\n\u88ab\u4fdd\u967a\u8005\u3067\u306a\u3044\u4fdd\u967a\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n\uff081\uff09 \u305d\u306e\u8005\u304c\u5f53\u8a72\u5951\u7d04\uff08\u4e00\u5b9a\u671f\u9593\u5185\u306b\u4fdd\u967a\u4e8b\u6545\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u8fd4\u9084\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u652f\u6255\u304c\u306a\u3044\u751f\u547d\u4fdd\u967a\u5951\u7d04\u3092\u9664\u304f\u3002\u4ee5\u4e0b\uff082\uff09\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306b\u3088\u308b\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u7b2c3\u53f7\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u3063\u3066\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u3092\u542b\u3080\u3002\uff09\u306b\u306f\u3001\u5f53\u8a72\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306f\u3001\u76f8\u7d9a\u4eba\u305d\u306e\u4ed6\u306e\u8005\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u3068\u306a\u308b\u3053\u3068\u3002<br \/>\n\uff082\uff09 \u305d\u306e\u8005\u304c\u5f53\u8a72\u5951\u7d04\u306b\u3088\u308b\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff08\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u7b2c3\u53f7\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u3063\u3066\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u3092\u9664\u304f\u3002\uff09\u306b\u306f\u3001\u8ab2\u7a0e\u3057\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u3002<\/p><\/blockquote>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u306f\u3001\u4fdd\u967a\u5951\u7d04\u81ea\u4f53\u306f\u6cd5\u5f8b\u4e0a\u5f53\u7136\u306b\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3055\u308c\u308b\u305f\u3081\u3001\u4e00\u7fa9\u7684\u306b\u306f\u300c\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002 \u3057\u304b\u3057\u3001\u7a0e\u6cd5\u4e0a\u306f\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u8005\uff08\u8ca0\u62c5\u5272\u5408\uff09\u306b\u7740\u76ee\u3057\u3066\u8ab2\u7a0e\u95a2\u4fc2\u3092\u6574\u7406\u3057\u3066\u304a\u308a\u3001\u305f\u3068\u3048\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":14457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14804"}],"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=14804"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14804\/revisions"}],"predecessor-version":[{"id":17971,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14804\/revisions\/17971"}],"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=14804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}