{"id":14988,"date":"2015-06-18T19:16:33","date_gmt":"2015-06-18T10:16:33","guid":{"rendered":""},"modified":"2023-10-05T14:10:13","modified_gmt":"2023-10-05T05:10:13","slug":"%e5%81%b4%e6%96%b9%e8%b7%af%e7%b7%9a%e5%bd%b1%e9%9f%bf%e5%8a%a0%e7%ae%97%e5%8f%88%e3%81%af%e4%ba%8c%e6%96%b9%e8%b7%af%e7%b7%9a%e5%bd%b1%e9%9f%bf%e5%8a%a0%e7%ae%97%e3%81%a8%e9%96%93%e5%8f%a3%e7%8b%ad","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%81%b4%e6%96%b9%e8%b7%af%e7%b7%9a%e5%bd%b1%e9%9f%bf%e5%8a%a0%e7%ae%97%e5%8f%88%e3%81%af%e4%ba%8c%e6%96%b9%e8%b7%af%e7%b7%9a%e5%bd%b1%e9%9f%bf%e5%8a%a0%e7%ae%97%e3%81%a8%e9%96%93%e5%8f%a3%e7%8b%ad-14988","title":{"rendered":"\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u53c8\u306f\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u3068\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u3068\u306e\u95a2\u4fc2"},"content":{"rendered":"<p>\u7a0e\u5236\u4e0a\u3067\u89d2\u5730\u306b\u304a\u3051\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u306f\u3001\u300c\u6b63\u9762\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u300d\u3068\u3001\u300c\u6b63\u9762\u8def\u7dda\u4ee5\u5916\u306e\u8def\u7dda\uff08\u5074\u65b9\u8def\u7dda\uff09\u306e\u8def\u7dda\u4fa1\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u8868\u3067\u5b9a\u3081\u308b\u52a0\u7b97\u7387\u3092\u639b\u3051\u7b97\u3057\u3066\u5f97\u3089\u308c\u305f\u4fa1\u984d\u300d\u3068\u3092\u8db3\u3057\u7b97\u3057\u3066\u3001\u305d\u306e\u5408\u8a08\u984d\u306b\u571f\u5730\u306e\u9762\u7a4d\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u8a55\u4fa1\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br 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\/>\n\uff082\uff09\u3000\u88cf\u9762\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\u88683\u300c\u4e8c\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\u7ae020-3\u3011\uff08\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\uff09<br 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<br \/>\n\uff081\uff09\u3000\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u5b85\u5730\u3000\u4ed8\u88686\u300c\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u8868\u300d<br \/>\n\uff082\uff09\u3000\u5965\u884c\u304c\u9577\u5927\u306a\u5b85\u5730\u3000\u4ed8\u88687\u300c\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u8868\u300d<\/p>\n<p>\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\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae0\u7b2c2\u7bc0\u4ed8\u88686\u3011\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u8868\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\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 width=\"99%\" border=\"1\" align=\"center\" cellspacing=\"0\">\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\">\n<div align=\"right\">\u5730\u533a\u533a\u5206<\/div>\n<p>      \u3000\u3000\u3000\u3000\u3000 \u3000 \u3000\u3000\u3000<br \/>\n      <br \/>\n      \u9593\u53e3\u8ddd\u96e2\u3000\u3000<br \/>\n      (\u30e1\u30fc\u30c8\u30eb)\u3000<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u30d3\u30eb\u8857\u5730\u533a<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u9ad8\u5ea6\u5546\u696d\u5730\u533a<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u7e41\u83ef\u8857\u5730\u533a<\/th>\n<th rowspan=\"1\" align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u666e\u901a\u5546\u696d\u30fb<br \/>\n  \u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/th>\n<th rowspan=\"1\" align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u666e\u901a\u4f4f\u5b85<br \/>\n  \u5730\u533a<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th align=\"left\" valign=\"middle\" style=\"background:#EEF4FF;\">\u5927\u5de5\u5834\u5730\u533a<\/th>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30004\u672a\u6e80<\/th>\n<td nowrap=\"nowrap\" align=\"center\">&#8211;<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.85<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.90<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.90<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.90<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.80<\/td>\n<td nowrap=\"nowrap\" align=\"center\">0.80<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30004\u4ee5\u4e0a6\u672a\u6e80\u3000 <\/th>\n<td nowrap=\"nowrap\" align=\"center\">&#8211;<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td colspan=\"1\" rowspan=\"7\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.94<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.85<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30006 \u3003 \u30008 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\">&#8211;<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td colspan=\"1\" rowspan=\"6\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.90<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30008 \u3003 \u300010 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td colspan=\"1\" rowspan=\"5\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td colspan=\"1\" rowspan=\"5\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.95<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300010 \u3003 \u300016 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<td colspan=\"1\" rowspan=\"4\" nowrap=\"nowrap\" align=\"center\" valign=\"top\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.97<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300016 \u3003 \u300022 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.98<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300022 \u3003 \u300028 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 0.99<\/td>\n<\/tr>\n<tr valign=\"middle\">\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u300028 \u3003<\/th>\n<td nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<td nowrap=\"nowrap\" align=\"center\"> 1.00<\/td>\n<\/tr>\n<\/table>\n<p>\n\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae0\u7b2c2\u7bc0\u4ed8\u88687\u3011\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u8868\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u6539\u6b63\uff09<\/p>\n<table width=\"99%\" border=\"1\" align=\"center\" cellspacing=\"0\">\n<tr>\n<th align=\"left\" valign=\"top\" style=\"background:#EEF4FF;\">\n<p align=\"right\">\u5730\u533a\u533a\u5206<\/p>\n<p><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tr align=\"center\">\n<td valign=\"top\">\u5965\u884c\u8ddd\u96e2<\/td>\n<\/tr>\n<tr align=\"center\" bgcolor=\"#000000\">\n<td height=\"1\"><\/td>\n<\/tr>\n<tr align=\"center\">\n<td valign=\"top\">\u9593\u53e3\u8ddd\u96e2<\/td>\n<\/tr>\n<\/table>\n<\/th>\n<th colspan=\"1\" align=\"left\" style=\"background:#EEF4FF;\">\u30d3\u30eb\u8857\u5730\u533a <\/th>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\">\u9ad8\u5ea6\u5546\u696d\u5730\u533a<br \/>\n      \u7e41\u83ef\u8857\u5730\u533a<br \/>\n      \u666e\u901a\u5546\u696d\u30fb<br \/>\n  \u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3000 <\/th>\n<th align=\"left\" style=\"background:#EEF4FF;\">\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n<th align=\"left\" style=\"background:#EEF4FF;\">\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th colspan=\"1\" align=\"left\" style=\"background:#EEF4FF;\">\u5927\u5de5\u5834\u5730\u533a <\/th>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30002\u4ee5\u4e0a3\u672a\u6e80<\/th>\n<td colspan=\"1\" rowspan=\"7\" valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 1.00<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 1.00<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.98<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 1.00<\/td>\n<td colspan=\"1\" rowspan=\"7\" valign=\"top\" align=\"center\" nowrap=\"nowrap\">1.00<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30003 \u3003 \u30004 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.99<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.96<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.99<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30004 \u3003 \u30005 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.98<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.94<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.98<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30005 \u3003 \u30006 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.96<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.92<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.96<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30006 \u3003 \u30007 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.94<\/td>\n<td colspan=\"1\" rowspan=\"3\" valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.90<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.94<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30007 \u3003 \u30008 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.92<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.92<\/td>\n<\/tr>\n<tr>\n<th align=\"left\" nowrap=\"nowrap\" style=\"background:#EEF4FF;\"> \u30008 \u3003<\/th>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.90<\/td>\n<td valign=\"top\" align=\"center\" nowrap=\"nowrap\"> 0.90<\/td>\n<\/tr>\n<\/table>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u7a0e\u5236\u4e0a\u3067\u89d2\u5730\u306b\u304a\u3051\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u306f\u3001\u300c\u6b63\u9762\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u300d\u3068\u3001\u300c\u6b63\u9762\u8def\u7dda\u4ee5\u5916\u306e\u8def\u7dda\uff08\u5074\u65b9\u8def\u7dda\uff09\u306e\u8def\u7dda\u4fa1\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u8868\u3067\u5b9a\u3081\u308b\u52a0\u7b97\u7387\u3092\u639b\u3051\u7b97\u3057\u3066\u5f97\u3089\u308c\u305f\u4fa1\u984d\u300d\u3068\u3092\u8db3\u3057\u7b97\u3057\u3066\u3001\u305d\u306e\u5408\u8a08\u984d\u306b\u571f\u5730\u306e\u9762\u7a4d [&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\/14988"}],"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=14988"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14988\/revisions"}],"predecessor-version":[{"id":18994,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14988\/revisions\/18994"}],"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=14988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}