{"id":14916,"date":"2015-06-18T19:49:23","date_gmt":"2015-06-18T10:49:23","guid":{"rendered":""},"modified":"2023-09-27T15:54:49","modified_gmt":"2023-09-27T06:54:49","slug":"%e6%96%87%e5%8c%96%e8%b2%a1%e5%bb%ba%e9%80%a0%e7%89%a9%e3%81%a7%e3%81%82%e3%82%8b%e5%bb%ba%e7%89%a9%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\/%e6%96%87%e5%8c%96%e8%b2%a1%e5%bb%ba%e9%80%a0%e7%89%a9%e3%81%a7%e3%81%82%e3%82%8b%e5%bb%ba%e7%89%a9%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14916","title":{"rendered":"\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u306e\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u6642\u4fa1\u3001\u8def\u7dda\u4fa1\u306a\u3069\u3092\u3082\u3068\u306b\u8ca1\u7523\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3001\u305d\u3053\u304b\u3089\u76f8\u7d9a\u7a0e\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u5730\u4fa1\u306e\u9ad8\u3044\u571f\u5730\u3084\u9ad8\u7d1a\u5efa\u7bc9\u7269\u4ef6\u306a\u3069\u3067\u3042\u308c\u3070\u8a55\u4fa1\u984d\u306f\u4e0a\u304c\u308a\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u984d\u3082\u4e0a\u304c\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u3001\u571f\u5730\u3084\u5efa\u7269\u306e\u4fa1\u683c\u3060\u3051\u3067\u3042\u308c\u3070\u3001\u5229\u4fbf\u6027\u3084\u5f62\u3001\u5730\u533a\u5e74\u6570\u306a\u3069\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u3063\u3066\u8a55\u4fa1\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u6c7a\u307e\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u305f\u3068\u3048\u3070\u3001\u6b74\u53f2\u7684\u306b\u4fa1\u5024\u306e\u3042\u308b\u5efa\u9020\u7269\u3084\u3001\u8457\u540d\u4eba\u304c\u5229\u7528\u3057\u305f\u6587\u5316\u7684\u306a\u4fa1\u5024\u304c\u3042\u308b\u3082\u306e\u306a\u3069\u3001\u5b9f\u969b\u306e\u5efa\u7269\u81ea\u4f53\u306e\u4fa1\u5024\u4ee5\u4e0a\u306b\u4fa1\u5024\u304c\u3042\u308b\u5efa\u9020\u7269\u306e\u5834\u5408\u3001\u305d\u306e\u8a55\u4fa1\u984d\u3084\u76f8\u7d9a\u7a0e\u984d\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/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\u6587\u5316\u8ca1\u5efa\u9020\u7269<\/a><\/li><li><a href=\"#2\">2\uff0e\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><ul><li><a href=\"#i\">\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"1\">1\uff0e\u6587\u5316\u8ca1\u5efa\u9020\u7269<\/span><\/h3>\n<p>\u5efa\u7269\u3084\u571f\u5730\u306a\u3069\u306b\u6b74\u53f2\u7684\u306a\u4fa1\u5024\u3084\u6587\u5316\u7684\u306a\u4fa1\u5024\u304c\u3042\u308b\u3068\u304d\u3001\u305d\u308c\u3089\u306f\u6587\u5316\u8ca1\u4fdd\u8b77\u6cd5\u3084\u6587\u5316\u8ca1\u4fdd\u8b77\u6761\u4f8b\u3067\u3001\u300c\u91cd\u8981\u6587\u5316\u8ca1\u300d\u300c\u4f1d\u7d71\u7684\u5efa\u9020\u7269\u300d\u3068\u3044\u3063\u305f\u6307\u5b9a\u3084\u3001\u300c\u767b\u9332\u6709\u5f62\u6587\u5316\u8ca1\u300d\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u91cd\u8981\u6587\u5316\u8ca1\u300d\u3000\u2026\u2026\u2026\u2026\u3000\u7f8e\u8853\u54c1\u3084\u5efa\u7bc9\u7269\u3001\u8003\u53e4\u5b66\u7684\u8cc7\u6599\u306a\u3069\u306e\u3046\u3061\u3001\u7279\u306b\u6b74\u53f2\u7684\u4fa1\u5024\u3001\u82b8\u8853\u7684\u4fa1\u5024\u306e\u9ad8\u3044\u3068\u56fd\u304c\u6307\u5b9a\u3057\u305f\u3082\u306e<br \/>\n\u300c\u767b\u9332\u6709\u5f62\u6587\u5316\u8ca1\u300d\u3000\u2026\u2026\u3000\u6587\u5316\u8ca1\u767b\u9332\u5236\u5ea6\u3067\u767b\u9332\u3055\u308c\u305f\u6b74\u53f2\u7684\u3001\u6587\u5316\u7684\u306a\u4fa1\u5024\u306e\u9ad8\u3044\u3082\u306e<br \/>\n\u300c\u4f1d\u7d71\u7684\u5efa\u9020\u7269\u300d\u3000\u2026\u2026\u2026\u3000\u5e02\u753a\u6751\u304c\u90fd\u5e02\u8a08\u753b\u3084\u6761\u4f8b\u306a\u3069\u3067\u6307\u5b9a\u3057\u305f\u300c\u4f1d\u7d71\u7684\u5efa\u9020\u7269\u7fa4\u4fdd\u5b58\u5730\u533a\u300d\u3092\u5f62\u6210\u3059\u308b\u5efa\u9020\u7269<\/p>\n<p>\u3053\u308c\u3089\u300c\u6587\u5316\u8ca1\u5efa\u9020\u7269\u300d\u306e\u6240\u6709\u8005\u306b\u306f\u305d\u306e\u5efa\u9020\u7269\u306e\u7ba1\u7406\u7fa9\u52d9\u304c\u751f\u3058\u3001\u73fe\u72b6\u5909\u66f4\u3084\u8b72\u6e21\u3001\u6240\u6709\u8005\u306e\u5909\u66f4\u306a\u3069\u3092\u884c\u3046\u5834\u5408\u306f\u5c4a\u3051\u51fa\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"2\">2\uff0e\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5efa\u7269\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h3>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u6587\u5316\u8ca1\u5efa\u9020\u7269\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5efa\u7269\u306f\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u3069\u3046\u8a55\u4fa1\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u6587\u5316\u8ca1\u5efa\u9020\u7269\u306f\u3001\u5f53\u7136\u3001\u666e\u901a\u306e\u5efa\u7269\u3088\u308a\u3082\u4fa1\u5024\u304c\u9ad8\u3044\u3068\u8003\u3048\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u305d\u3046\u306a\u308b\u3068\u3001\u76f8\u7d9a\u7a0e\u984d\u3082\u4e0a\u304c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3067\u3055\u3048\u3001\u6587\u5316\u8ca1\u4fdd\u8b77\u6cd5\u306a\u3069\u3067\u5236\u9650\u3084\u7fa9\u52d9\u3092\u8ca0\u308f\u3055\u308c\u3066\u3044\u308b\u306e\u306b\u3001\u7a0e\u91d1\u307e\u3067\u9ad8\u304f\u306a\u308b\u306e\u306f\u3001\u660e\u3089\u304b\u306b\u516c\u5e73\u6027\u306b\u6b20\u3051\u308b\u3068\u8a00\u3048\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6587\u5316\u8ca1\u5efa\u9020\u7269\u306e\u76f8\u7d9a\u6642\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u7684\u306a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u306f\u9055\u3063\u305f\u7279\u4f8b\u304c\u7528\u3044\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<h4><span id=\"i\">\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/span><\/h4>\n<p>\u4f4f\u5c45\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8a55\u4fa1\u984d\u306f\u6b21\u306e\u3088\u3046\u306b\u3057\u3066\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>1\uff0e\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u306f\u306a\u3044\u3068\u3057\u3066\u3001\u8ca1\u7523\u8a55\u4fa1\u3059\u308b<br \/>\n2\uff0e\u6587\u5316\u8ca1\u5efa\u9020\u7269\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u308b\u6b21\u306e\u5272\u5408\u3092\u4e57\u3058\u308b<\/p>\n<p>\u300c\u91cd\u8981\u6587\u5316\u8ca1\u300d\u3000\u2026\u2026\u2026\u2026\u30000.7<br \/>\n\u300c\u767b\u9332\u6709\u5f62\u6587\u5316\u8ca1\u300d\u3000\u2026\u2026\u30000.3<br \/>\n\u300c\u4f1d\u7d71\u7684\u5efa\u9020\u7269\u300d\u3000\u2026\u2026\u2026\u30000.3<\/p>\n<p>\u3064\u307e\u308a\u3001\u6587\u5316\u8ca1\u5efa\u9020\u7269\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u4e00\u5b9a\u306e\u5272\u5408\u63a7\u9664\u3055\u308c\u308b\u308f\u3051\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u6240\u6709\u8005\u306e\u8ca0\u8377\u304c\u4e0b\u304c\u308a\u307e\u3059\u306e\u3067\u3001\u6587\u5316\u8ca1\u3092\u4fdd\u8b77\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u5316\u8ca1\u5efa\u9020\u7269\u306e\u6577\u5730\u5916\u306e\u5c71\u3084\u5c71\u6797\u306a\u3069\u3067\u3082\u3001\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3068\u4e00\u4f53\u3068\u306a\u3063\u3066\u4fa1\u5024\u3092\u5f62\u6210\u3057\u3066\u3044\u308b\u571f\u5730\u304c\u3042\u308b\uff08\u501f\u666f\u306a\u3069\uff09\u5834\u5408\u3001\u305d\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3082\u540c\u7b49\u306e\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/04.htm#a-24_8\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905424-8\uff08\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\uff09<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u304c\u4e0d\u52d5\u7523\u306e\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u6642\u4fa1\u3001\u8def\u7dda\u4fa1\u306a\u3069\u3092\u3082\u3068\u306b\u8ca1\u7523\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3001\u305d\u3053\u304b\u3089\u76f8\u7d9a\u7a0e\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u5730\u4fa1\u306e\u9ad8\u3044\u571f\u5730\u3084\u9ad8\u7d1a\u5efa\u7bc9\u7269\u4ef6\u306a\u3069\u3067\u3042\u308c\u3070\u8a55\u4fa1\u984d\u306f\u4e0a\u304c\u308a\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u984d\u3082\u4e0a\u304c\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046 [&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\/14916"}],"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=14916"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14916\/revisions"}],"predecessor-version":[{"id":18561,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14916\/revisions\/18561"}],"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=14916"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14916"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14916"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}