
{"id":14987,"date":"2015-06-18T19:16:34","date_gmt":"2015-06-18T10:16:34","guid":{"rendered":""},"modified":"2023-10-06T14:13:26","modified_gmt":"2023-10-06T05:13:26","slug":"%e5%9c%b0%e5%8c%ba%e3%81%ae%e7%95%b0%e3%81%aa%e3%82%8b2%e4%bb%a5%e4%b8%8a%e3%81%ae%e8%b7%af%e7%b7%9a%e3%81%ab%e6%8e%a5%e3%81%99%e3%82%8b%e5%ae%85%e5%9c%b0%e3%81%ae%e8%a9%95%e4%be%a1","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%9c%b0%e5%8c%ba%e3%81%ae%e7%95%b0%e3%81%aa%e3%82%8b2%e4%bb%a5%e4%b8%8a%e3%81%ae%e8%b7%af%e7%b7%9a%e3%81%ab%e6%8e%a5%e3%81%99%e3%82%8b%e5%ae%85%e5%9c%b0%e3%81%ae%e8%a9%95%e4%be%a1-14987","title":{"rendered":"\u5730\u533a\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u8def\u7dda\u306b\u63a5\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1"},"content":{"rendered":"<p>\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u300c\u5b85\u5730\u306e\u5404\u8fba\u304c\u305d\u308c\u305e\u308c\u5225\u306e\u8def\u7dda\u4fa1\u5730\u57df\u306b\u63a5\u3057\u3066\u3044\u3066\u3001\u5404\u8def\u7dda\u4fa1\u304c\u9055\u3063\u3066\u3044\u308b\u5834\u5408\u3002\u300d\u306e\u5b85\u5730\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u6700\u3082\u591a\u3044\u4f8b\u306f\u300c\u4ea4\u5dee\u70b9\u306e\u56db\u5dee\u8def\u90e8\u5206\u306b\u81ea\u5b85\u304c\u3042\u308a\u3001\u63a5\u3057\u3066\u3044\u308b\u4e8c\u8fba\u306e\u8def\u7dda\u5316\u5730\u533a\u304c\u7570\u306a\u308a\u8def\u7dda\u4fa1\u7570\u306a\u3063\u3066\u3044\u308b\u300d\u5b85\u5730\uff08\u4f8b\u3048\u3070\u5b85\u5730\u306e\u4e00\u8fba\u304c\u300e\u666e\u901a\u4f4f\u5b85\u5730\u533a\u300f\u3001\u3082\u3046\u4e00\u8fba\u304c\u300e\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u300f\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u7b49\uff09\u300d\u306e\u30b1\u30fc\u30b9\uff08\u3053\u306e\u5834\u5408\u306e\u5b85\u5730\u3092\u300c\u89d2\u5730\u300d\u3068\u79f0\u3057\u307e\u3059\uff09\u3092\u6307\u3057\u307e\u3059\u304c\u3001\u5b85\u5730\u306e\u4e09\u8fba\u4ee5\u4e0a\u304c\u305d\u308c\u305e\u308c\u5225\u306e\u8def\u7dda\u4fa1\u5730\u57df\u306b\u63a5\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u7a0e\u5236\u3067\u306e\u8a55\u4fa1\u4e0a\u306f\u300c\u5b85\u5730\u306e\u5229\u4fbf\u6027\u304c\u5411\u4e0a\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u304b\u3089\u3001\u7a0e\u52d9\u4e0a\u306e\u8a55\u4fa1\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5730\u533a\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u8def\u7dda\u306b\u63a5\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/h3>\n<p>\u7a0e\u5236\u4e0a\u3067\u5730\u533a\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u8def\u7dda\u306b\u63a5\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u3092\u884c\u3046\u5834\u5408\u3001\u307e\u305a\u305d\u306e\u571f\u5730\u306e\u300c\u6b63\u9762\u8def\u7dda\u300d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u6b63\u9762\u8def\u7dda\u3068\u306f\u300c\u81ea\u5b85\u306e\u7384\u95a2\u304c\u3042\u308a\u666e\u6bb5\u306e\u51fa\u5165\u308a\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u300d\u300c\u8eca\u5eab\u304c\u3042\u3063\u3066\u76f4\u63a5\u81ea\u5bb6\u7528\u8eca\u304c\u305d\u306e\u8def\u7dda\u306b\u51fa\u308b\u300d\u300c\u6700\u3082\u4f7f\u7528\u983b\u5ea6\u304c\u9ad8\u3044\u300d\u7b49\u306e\u751f\u6d3b\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u8def\u7dda\u304b\u5426\u304b\u306f\u95a2\u4fc2\u306a\u304f\u3001\u7a0e\u5236\u4e0a\u3067\u306f\u300c\u8a72\u5f53\u3059\u308b\u5b85\u5730\u304c\u63a5\u3057\u3066\u3044\u308b\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u306b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3092\u639b\u3051\u7b97\u3057\u305f\u3082\u306e\u306e\u4e2d\u3067\u3001\u6700\u3082\u9ad8\u3044\u91d1\u984d\u306e\u8def\u7dda\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305a\u5404\u8def\u7dda\u4fa1\u306b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3092\u639b\u3051\u7b97\u3057\u305f\u7b54\u3048\uff08\u88dc\u6b63\u3057\u305f\u6b63\u9762\u8def\u7dda\u4fa1\uff09\u3092\u6bd4\u8f03\u3057\u3066\u3001\u6700\u3082\u5927\u304d\u306a\u91d1\u984d\u306b\u306a\u308b\u3082\u306e\u304b\u3089\u6b63\u9762\u8def\u7dda\u3092\u6c7a\u5b9a\u3057\u3001\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3066\u3002\u6b21\u306b\u3001\u6b63\u9762\u8def\u7dda\u4ee5\u5916\u306e\u8def\u7dda\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u8def\u7dda\u4fa1\u306b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3068\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u300c\u88dc\u6b63\u3057\u305f\u5074\u9762\u8def\u7dda\u4fa1\u300d\u3092\u7b97\u51fa\u3057\u3066\u304a\u304d\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u3057\u3066\u6c42\u3081\u305f\u300c\u88dc\u6b63\u3057\u305f\u6b63\u9762\u8def\u7dda\u4fa1\u3068\u88dc\u6b63\u3057\u305f\u5074\u9762\u8def\u7dda\u4fa1\u3059\u3079\u3066\u8db3\u3057\u7b97\u300d\u3057\u3066\u3001\u305d\u306e\u6570\u5024\u306b\u300c\u571f\u5730\u306e\u9762\u7a4d\u3092\u639b\u3051\u7b97\u3057\u305f\u300d\u91d1\u984d\u304c\u3001\u7a0e\u52d9\u4e0a\u3067\u306e\u300c\u5730\u533a\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u8def\u7dda\u306b\u63a5\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"cite\">\n<blockquote>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae015\u3011\uff08\u5965\u884c\u4fa1\u683c\u88dc\u6b63\uff09<br \/>\n\u4e00\u65b9\u306e\u307f\u304c\u8def\u7dda\u306b\u63a5\u3059\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u8def\u7dda\u4fa1\u306b\u305d\u306e\u5b85\u5730\u306e\u5965\u884c\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u6c42\u3081\u305f\u4fa1\u984d\u306b\u305d\u306e\u5b85\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u662d47\u76f4\u8cc73\uff0d16\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7311\u8ab2\u8a552\uff0d12\u5916\u6539\u6b63\uff09<br \/>\n\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae016\u3011\uff08\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\uff09<br \/>\n\u6b63\u9762\u3068\u5074\u65b9\u306b\u8def\u7dda\u304c\u3042\u308b\u5b85\u5730\uff08\u4ee5\u4e0b\u300c\u89d2\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306e(1)\u53ca\u3073(2)\u306b\u63b2\u3052\u308b\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306b\u305d\u306e\u5b85\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u662d47\u76f4\u8cc73\uff0d16\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u6539\u6b63\uff09<br \/>\n\uff081\uff09\u3000\u6b63\u9762\u8def\u7dda\uff08\u539f\u5247\u3068\u3057\u3066\u3001\u524d\u9805\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306e\u9ad8\u3044\u65b9\u306e\u8def\u7dda\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u306e\u8def\u7dda\u4fa1\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3057\u305f\u4fa1\u984d<br \/>\n\uff082\uff09\u3000\u5074\u65b9\u8def\u7dda\uff08\u6b63\u9762\u8def\u7dda\u4ee5\u5916\u306e\u8def\u7dda\u3092\u3044\u3046\u3002\uff09\u306e\u8def\u7dda\u4fa1\u3092\u6b63\u9762\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u3068\u307f\u306a\u3057\u3001\u305d\u306e\u8def\u7dda\u4fa1\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u4ed8\u88682\u300c\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u8868\u300d \u306b\u5b9a\u3081\u308b\u52a0\u7b97\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d<\/p>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae0\u7b2c2\u7bc0\u4ed8\u88681\u3011\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u8868\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u6539\u6b63\uff09<\/p>\n<table width=\"99%\" border=\"1\" align=\"center\" cellspacing=\"0\">\n<tr>\n<th valign=\"top\" style=\"background:#EEF4FF;\">\n<div align=\"right\">\u5730\u533a\u533a\u5206 \n    <\/div>\n<p>      \u3000\u3000\u3000\u3000\u3000 \u3000 \u3000\u3000\u3000<br \/>\n      <\/p>\n<div align=\"left\">\u5965\u884c\u8ddd\u96e2<br \/>\n          (\u30e1\u30fc\u30c8\u30eb)\u3000<\/div>\n<\/th>\n<th style=\"background:#EEF4FF;\"> \u30d3\u30eb\u8857\u5730\u533a<\/th>\n<th style=\"background:#EEF4FF;\"> \u3000\u9ad8\u5ea6\u5546\u696d\u5730\u533a<\/th>\n<th style=\"background:#EEF4FF;\"> \u7e41\u83ef\u8857\u5730\u533a<\/th>\n<th style=\"background:#EEF4FF;\"> \u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/th>\n<th style=\"background:#EEF4FF;\"> \u3000\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n<th style=\"background:#EEF4FF;\"> \u3000\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th style=\"background:#EEF4FF;\"> \u5927\u5de5\u5834\u5730\u533a<\/th>\n<\/tr>\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\"> \u30004\u672a\u6e80<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\" rowspan=\"2\"> 0.80<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30004\u4ee5\u4e0a6\u672a\u6e80<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30006 \u3003 \u30008 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.84<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.93<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.93<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30008 \u3003 \u300010 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.88<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300010 \u3003 \u300012 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td colspan=\"1\" rowspan=\"5\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300012 \u3003 \u300014 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.91<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td colspan=\"1\" rowspan=\"5\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<td colspan=\"1\" rowspan=\"6\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300014 \u3003 \u300016 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<td colspan=\"1\" rowspan=\"9\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300016 \u3003 \u300020 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.93<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300020 \u3003 \u300024 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td colspan=\"1\" rowspan=\"10\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<td colspan=\"1\" rowspan=\"21\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300024 \u3003 \u300028 \u3003<\/th>\n<td colspan=\"1\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300028 \u3003 \u300032 \u3003<\/th>\n<td colspan=\"1\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300032 \u3003 \u300036 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300036 \u3003 \u300040 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300040 \u3003 \u300044 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300044 \u3003 \u300048 \u3003<\/th>\n<td rowspan=\"12\" valign=\"top\" nowrap=\"nowrap\" align=\"center\">1.00<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.91<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300048 \u3003 \u300052 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.88<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300052 \u3003 \u300056 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.87<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.88<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.88<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300056 \u3003 \u300060 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.86<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.87<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.87<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300060 \u3003 \u300064 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.86<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.86<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300064 \u3003 \u300068 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.84<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300068 \u3003 \u300072 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.83<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.84<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.84<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300072 \u3003 \u300076 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.93<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.82<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.83<\/td>\n<td colspan=\"1\" rowspan=\"2\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.83<\/td>\n<td colspan=\"1\" rowspan=\"2\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.96<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300076 \u3003 \u300080 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.92<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.81<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.82<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300080 \u3003 \u300084 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td colspan=\"1\" rowspan=\"6\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.80<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.81<\/td>\n<td colspan=\"1\" rowspan=\"2\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.82<\/td>\n<td colspan=\"1\" rowspan=\"2\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.93<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300084 \u3003 \u300088 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.88<\/td>\n<td colspan=\"1\" rowspan=\"5\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.80<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300088 \u3003 \u300092 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.86<\/td>\n<td colspan=\"1\" rowspan=\"3\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.81<\/td>\n<td colspan=\"1\" rowspan=\"4\" valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300092 \u3003 \u300096 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.84<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300096 \u3003 \u3000100 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.82<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> 100 \u3003<\/th>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.80<\/td>\n<td valign=\"top\" nowrap=\"nowrap\" align=\"center\"> 0.80<\/td>\n<\/tr>\n<\/table>\n<p>\n\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae0\u7b2c2\u7bc0\u4ed8\u88682\u3011\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u8868\uff08\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u6539\u6b63\uff09 <br \/>\n\u203b\u672c\u8868\u306f\u5e73\u621019\u5e74\u5206\u4ee5\u964d\u7528\u3067\u3059\u3002<\/p>\n<table border=\"1\" cellspacing=\"0\">\n<tr>\n<th colspan=\"1\" rowspan=\"2\" align=\"center\" style=\"background:#EEF4FF;\">\u5730\u533a\u533a\u5206<\/th>\n<th colspan=\"2\" rowspan=\"1\" align=\"center\" style=\"background:#EEF4FF;\">\u52a0\u7b97\u7387<\/th>\n<\/tr>\n<tr>\n<th valign=\"top\" align=\"center\" style=\"background:#EEF4FF;\">\u89d2\u5730\u306e\u5834\u5408<\/th>\n<th valign=\"top\" align=\"center\" style=\"background:#EEF4FF;\">\u6e96\u89d2\u5730\u306e\u5834\u5408<\/th>\n<\/tr>\n<tr>\n<td valign=\"middle\"> \u3000\u30d3\u30eb\u8857\u5730\u533a<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.07<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.03<\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"> \u3000\u9ad8\u5ea6\u5546\u696d\u5730\u533a<br \/>\n      \u3000\u7e41\u83ef\u8857\u5730\u533a\u3000\u3000\u3000\u3000\u3000<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.10<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.05<\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"> \u3000\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3000 <\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.08<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.04<\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"> \u3000\u666e\u901a\u4f4f\u5b85\u5730\u533a\u3000\u3000\u3000\u3000<br \/>\n      \u3000\u4e2d\u5c0f\u5de5\u5834\u5730\u533a\u3000\u3000\u3000\u3000<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.03<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.02<\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"> \u3000\u5927\u5de5\u5834\u5730\u533a\u3000\u3000\u3000\u3000\u3000\u3000 <\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.02<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.01<\/td>\n<\/tr>\n<\/table>\n<p>(\u6ce8)\u3000\u6e96\u89d2\u5730\u3068\u306f\u3001\u6b21\u56f3\u306e\u3088\u3046\u306b\u4e00\u7cfb\u7d71\u306e\u8def\u7dda\u306e\u5c48\u6298\u90e8\u306e\u5185\u5074\u306b\u4f4d\u7f6e\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/table_2.gif\"><\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u300c\u5b85\u5730\u306e\u5404\u8fba\u304c\u305d\u308c\u305e\u308c\u5225\u306e\u8def\u7dda\u4fa1\u5730\u57df\u306b\u63a5\u3057\u3066\u3044\u3066\u3001\u5404\u8def\u7dda\u4fa1\u304c\u9055\u3063\u3066\u3044\u308b\u5834\u5408\u3002\u300d\u306e\u5b85\u5730\u3092\u6307\u3057\u307e\u3059\u3002 \u6700\u3082\u591a\u3044\u4f8b\u306f\u300c\u4ea4\u5dee\u70b9\u306e\u56db\u5dee\u8def\u90e8\u5206\u306b\u81ea\u5b85\u304c\u3042\u308a\u3001\u63a5\u3057\u3066\u3044\u308b\u4e8c\u8fba\u306e\u8def\u7dda\u5316\u5730\u533a\u304c\u7570\u306a\u308a\u8def\u7dda\u4fa1\u7570\u306a\u3063\u3066\u3044\u308b\u300d\u5b85\u5730 [&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\/14987"}],"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=14987"}],"version-history":[{"count":3,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14987\/revisions"}],"predecessor-version":[{"id":19057,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14987\/revisions\/19057"}],"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=14987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}