{"id":14941,"date":"2015-06-18T19:33:07","date_gmt":"2015-06-18T10:33:07","guid":{"rendered":""},"modified":"2023-09-28T15:47:58","modified_gmt":"2023-09-28T06:47:58","slug":"%e7%89%b9%e5%88%a5%e5%a4%ab%e5%a9%a6%e5%b9%b4%e9%87%91%e4%bf%9d%e9%99%ba%e3%81%ab%e4%bf%82%e3%82%8b%e8%aa%b2%e7%a8%8e%e9%96%a2%e4%bf%82","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e7%89%b9%e5%88%a5%e5%a4%ab%e5%a9%a6%e5%b9%b4%e9%87%91%e4%bf%9d%e9%99%ba%e3%81%ab%e4%bf%82%e3%82%8b%e8%aa%b2%e7%a8%8e%e9%96%a2%e4%bf%82-14941","title":{"rendered":"\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a\u306b\u4fc2\u308b\u8ab2\u7a0e\u95a2\u4fc2"},"content":{"rendered":"<p>\u300c\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u90f5\u653f\u6c11\u55b6\u5316\u524d\u306b\u304b\u3093\u307d\u751f\u547d\u304c\u5c55\u958b\u3057\u3066\u3044\u305f\u5e74\u91d1\u7d66\u4ed8\u578b\u4fdd\u967a\u3067\u3059\u3002\u3053\u306e\u4fdd\u967a\u306f\u5e74\u91d1\u7d66\u4ed8\u578b\u4fdd\u967a\u3068\u3057\u3066\u306f\u73cd\u3057\u3044\u5f62\u614b\u306e\u4fdd\u967a\u3067\u3001\u305d\u306e\u305f\u3081\u306b\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3082\u5c11\u3057\u9055\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u300c\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a\u300d\u306f\u3001\u90f5\u653f\u6c11\u55b6\u5316\uff08\u5e73\u621019\u5e7410\u6708\uff09\u4ee5\u964d\u3001\u65b0\u898f\u306e\u52a0\u5165\u306f\u3067\u304d\u307e\u305b\u3093\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\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a<\/a><\/li><li><a href=\"#2\">2\uff0e\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><ul><li><a href=\"#1-2\">\uff081\uff09\u5e74\u91d1\u652f\u6255\u958b\u59cb\u5e74\u9f62\u524d\u306e\u5834\u5408<\/a><\/li><li><a href=\"#2-2\">\uff082\uff09\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u4fdd\u8a3c\u671f\u9593\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"1\">1\uff0e\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a<\/span><\/h3>\n<p>\u307e\u305a\u306f\u3001\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u7279\u5225\u592b\u5a66\u5e74\u91d1\u3068\u3044\u3046\u306e\u306f\u3001\u914d\u5076\u8005\u306e\u4e00\u65b9\u304c\u6b7b\u4ea1\u3059\u308b\u3053\u3068\u3067\u3001\u5e74\u91d1\u306e\u652f\u7d66\u304c\u958b\u59cb\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5951\u7d04\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u592b\u5a66\u306e\u3046\u3061\u306e\u4e00\u65b9\u304c\u4fdd\u967a\u5951\u7d04\u8005\uff08\u4e3b\u305f\u308b\u88ab\u4fdd\u967a\u8005\uff09\u3068\u306a\u308a\u3001\u3082\u3046\u4e00\u65b9\u304c\u300c\u914d\u5076\u8005\u305f\u308b\u88ab\u4fdd\u967a\u8005\u300d\u306b\u306a\u308b<br \/>\n\u30fb\u592b\u5a66\u306e\u3046\u3061\u306e\u4e00\u65b9\u304c\u6b7b\u4ea1\u3057\u305f\u65e5\u304b\u3089\u3001\u751f\u5b58\u3057\u3066\u3044\u308b\u8005\u306b\u5e74\u91d1\u3092\u652f\u6255\u3046\u3002\uff08\u305f\u3060\u3057\u3001\u5e74\u91d1\u652f\u6255\u958b\u59cb\u5e74\u9f62\u306b\u9054\u3057\u3066\u304b\u3089\uff09<br \/>\n\u30fb\u652f\u6255\u3044\u306f\u4e00\u5b9a\u306e\u671f\u9593\uff08\u4fdd\u8a3c\u671f\u9593\uff09\u4e2d<br \/>\n\u30fb\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b\u751f\u5b58\u914d\u5076\u8005\u304c\u4fdd\u8a3c\u671f\u9593\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306b\u7d99\u7d9a\u5e74\u91d1\u304c\u652f\u6255\u308f\u308c\u308b<\/p>\n<p>\u3064\u307e\u308a\u3001\u592b\u5a66\u306e\u3069\u3061\u3089\u304b\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3001\u751f\u304d\u3066\u3044\u308b\u4eba\u306b\u5e74\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3><span id=\"2\">2\uff0e\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/span><\/h3>\n<p>\u7279\u5225\u592b\u5a66\u5e74\u91d1\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u6b7b\u4ea1\u4fdd\u967a\u91d1\u3084\u6b7b\u4ea1\u9000\u8077\u624b\u5f53\u306a\u3069\u3068\u540c\u69d8\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u4ee5\u4e0b\u306e\u8868\u3092\u53c2\u8003\u306b\u8003\u3048\u308c\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u3002\uff08A\u3068B\u304c\u592b\u5a66\u3068\u3057\u307e\u3059\uff09<\/p>\n<table style=\"height: 160px\" border=\"1\" width=\"370\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>\u88ab\u4fdd\u967a\u8005<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u4fdd\u967a\u6599\u8ca0\u62c5\u8005<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u53d7\u53d6\u4eba<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u7a0e\u91d1<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>A<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>B<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">A<\/td>\n<td style=\"text-align: center\" width=\"89\">\u76f8\u7d9a\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3064\u307e\u308a\u3001\u53d7\u53d6\u4eba\u304c\u4fdd\u967a\u6599\u3092\u6255\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3001\u7a0e\u306e\u7a2e\u985e\u304c\u5909\u308f\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<h4><span id=\"1-2\">\uff081\uff09\u5e74\u91d1\u652f\u6255\u958b\u59cb\u5e74\u9f62\u524d\u306e\u5834\u5408<\/span><\/h4>\n<p>\u3059\u3067\u306b\u5e74\u91d1\u652f\u6255\u958b\u59cb\u5e74\u9f62\u306b\u9054\u3057\u305f\u3042\u3068\u306b\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u8868\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u307e\u3060\u5e74\u91d1\u652f\u6255\u958b\u59cb\u5e74\u9f62\u306b\u9054\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5c11\u3057\u9055\u3063\u3066\u304d\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u6642\u70b9\u3068\u3001\u5b9f\u969b\u306b\u5e74\u91d1\u304c\u652f\u7d66\u3055\u308c\u305f\u6642\u70b9\u3067\u5206\u3051\u3066\u8003\u3048\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u914d\u5076\u8005\u306e\u6b7b\u4ea1\u6642\u70b9<\/p>\n<table style=\"height: 160px\" border=\"1\" width=\"370\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>\u88ab\u4fdd\u967a\u8005<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u4fdd\u967a\u6599\u8ca0\u62c5\u8005<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u53d7\u53d6\u4eba<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u7a0e\u91d1<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>A<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">\u8ab2\u7a0e\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>B<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">A<\/td>\n<td style=\"text-align: center\" width=\"89\">\u76f8\u7d9a\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u30fb\u5e74\u91d1\u652f\u7d66\u6642\u70b9<\/p>\n<table style=\"height: 160px\" border=\"\uff11\" width=\"370\" cellspacing=\"\uff10\">\n<tbody>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>\u88ab\u4fdd\u967a\u8005<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u4fdd\u967a\u6599\u8ca0\u62c5\u8005<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u53d7\u53d6\u4eba<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\"><strong>\u7a0e\u91d1<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>A<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\" width=\"89\"><strong>B<\/strong><\/td>\n<td style=\"text-align: center\" width=\"89\">B<\/td>\n<td style=\"text-align: center\" width=\"89\">A<\/td>\n<td style=\"text-align: center\" width=\"89\">\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4><span id=\"2-2\">\uff082\uff09\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u4fdd\u8a3c\u671f\u9593\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/span><\/h4>\n<p>\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3082\u3001\u4fdd\u8a3c\u671f\u9593\u4e2d\u3067\u3042\u308c\u3070\u3001\u6b8b\u308a\u306e\u671f\u9593\u306e\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u306f\u3001\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u3055\u308c\u307e\u3059\u3002\uff08\u7d99\u7d9a\u5e74\u91d1\uff09<br \/>\n\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3082\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u76f8\u7d9a\u4eba\u306b\u306f\u3001\u5e74\u91d1\u53d7\u7d66\u8005\u304b\u3089\uff62\u4fdd\u8a3c\u671f\u9593\u4ed8\u304d\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\uff63\u3092\u76f8\u7d9a\u3057\u305f\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6b7b\u4ea1\u3057\u305f\u5e74\u91d1\u53d7\u7d66\u8005\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u304c\u3001\u5b9f\u969b\u306b\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u8003\u616e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u7279\u5225\u592b\u5a66\u5e74\u91d1\u4fdd\u967a\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u90f5\u653f\u6c11\u55b6\u5316\u524d\u306b\u304b\u3093\u307d\u751f\u547d\u304c\u5c55\u958b\u3057\u3066\u3044\u305f\u5e74\u91d1\u7d66\u4ed8\u578b\u4fdd\u967a\u3067\u3059\u3002\u3053\u306e\u4fdd\u967a\u306f\u5e74\u91d1\u7d66\u4ed8\u578b\u4fdd\u967a\u3068\u3057\u3066\u306f\u73cd\u3057\u3044\u5f62\u614b\u306e\u4fdd\u967a\u3067\u3001\u305d\u306e\u305f\u3081\u306b\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3082\u5c11\u3057\u9055\u3063\u3066\u3044\u307e\u3059\u3002 \u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002  [&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\/14941"}],"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=14941"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14941\/revisions"}],"predecessor-version":[{"id":18691,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14941\/revisions\/18691"}],"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=14941"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14941"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14941"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}