{"id":14886,"date":"2015-06-18T19:49:53","date_gmt":"2015-06-18T10:49:53","guid":{"rendered":""},"modified":"2023-09-22T15:52:28","modified_gmt":"2023-09-22T06:52:28","slug":"%e5%a4%96%e8%b2%a8%e3%81%a7%e6%89%80%e6%9c%89%e3%81%99%e3%82%8b%e7%8f%be%e9%87%91%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%a4%96%e8%b2%a8%e3%81%a7%e6%89%80%e6%9c%89%e3%81%99%e3%82%8b%e7%8f%be%e9%87%91%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14886","title":{"rendered":"\u5916\u8ca8\u3067\u6240\u6709\u3059\u308b\u73fe\u91d1\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u3092\u514d\u308c\u308b\u305f\u3081\u3001\u304b\u3064\u3066\u591a\u304f\u306e\u8cc7\u7523\u5bb6\u304c\u8cc7\u7523\u3092\u6d77\u5916\u306b\u79fb\u3057\u3001\u76f8\u7d9a\u3092\u958b\u59cb\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3092\u3068\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u305d\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u9003\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u76f8\u7d9a\u7a0e\u6cd5\u304c\u4f55\u5ea6\u304b\u6539\u6b63\u3055\u308c\u3001\u73fe\u5728\u306f\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u6d77\u5916\u306b\u3042\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3067\u306f\u3001\u305d\u308c\u3089\u6d77\u5916\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u7523\u4fa1\u5024\u306f\u3069\u3046\u8a55\u4fa1\u3055\u308c\u3001\u7a0e\u984d\u304c\u3069\u3046\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div 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rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3000\u5916\u8ca8\uff08\u73fe\u91d1\uff09\u306e\u8a55\u4fa1<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka\/01\/01.htm#a-4_3\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u90544-3\uff08\u90a6\u8ca8\u63db\u7b97\uff09<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u3092\u514d\u308c\u308b\u305f\u3081\u3001\u304b\u3064\u3066\u591a\u304f\u306e\u8cc7\u7523\u5bb6\u304c\u8cc7\u7523\u3092\u6d77\u5916\u306b\u79fb\u3057\u3001\u76f8\u7d9a\u3092\u958b\u59cb\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3092\u3068\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u305d\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u9003\u308c\u3092\u9632\u3050\u305f\u3081\u306b\u76f8\u7d9a\u7a0e\u6cd5\u304c\u4f55\u5ea6\u304b\u6539\u6b63\u3055\u308c\u3001\u73fe\u5728\u306f\u307b\u3068\u3093\u3069\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u6d77\u5916\u306b\u3042\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082 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