{"id":14990,"date":"2015-06-18T19:16:31","date_gmt":"2015-06-18T10:16:31","guid":{"rendered":""},"modified":"2023-10-06T14:14:26","modified_gmt":"2023-10-06T05:14:26","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%e3%81%ae%e8%a8%88%e7%ae%97%e4%be%8b","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%e3%81%ae%e8%a8%88%e7%ae%97%e4%be%8b-14990","title":{"rendered":"\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306e\u8a08\u7b97\u4f8b"},"content":{"rendered":"<p>\u7a0e\u5236\u4e0a\u3067\u89d2\u5730\u306b\u304a\u3051\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u306f\u3001\u5f8c\u306b\u8ff0\u3079\u308b\u300c\u5e83\u5927\u5730\u306e\u5834\u5408\u300d\u3092\u9664\u3051\u3070\u3001\u300c\u6b63\u9762\u8def\u7dda\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\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\u305f1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a\u306e\u52a0\u7b97\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\u305f\u3082\u306e\u3092\u8a55\u4fa1\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\u3001\u9053\u8def\u304c2\u65b9\u5411\u306b\u9762\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u571f\u5730\u304c\u53d7\u3051\u308b\u5229\u76ca\u306e\u70b9\u3092\u3001\u7a0e\u5236\u4e0a\u3067\u8cc7\u7523\u4fa1\u5024\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u70ba\u3067\u3059\u3002<br \/>\n\u3053\u3053\u3067\u3001\u8a72\u5f53\u3059\u308b\u5b85\u5730\u304c\u300c\u4e00\u90e8\u306e\u307f\u5074\u65b9\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u300d\u5834\u5408\u306b\u306f\u3001\u300c\u571f\u5730\u5168\u4f53\u306e\u5074\u9762\u8ddd\u96e2\u306b\u5360\u3081\u308b\u5074\u65b9\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u8ddd\u96e2\u306e\u5272\u5408\u300d\u306e\u5206\u306e\u307f\u5074\u65b9\u8def\u7dda\u4fa1\u5f71\u97ff\u52a0\u7b97\u5206\u3092\u7b97\u51fa\u3057\u3066\u52a0\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\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=\"#i\">\u4e0d\u6574\u5f62\u5730\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/a><\/li><li><a href=\"#i-2\">\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306e\u8a08\u7b97\u4f8b\uff0d\u4e0d\u6574\u5f62\u5730\u306e\u5834\u5408<\/a><\/li><li><a href=\"#i-3\">\u8a55\u4fa1\u3059\u308b\u571f\u5730\u304c\u5e83\u5927\u5730\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u4e0d\u6574\u5f62\u5730\u306e\u5834\u5408\u306e\u8a08\u7b97\u4f8b<\/span><\/h3>\n<p>\u4e0d\u6574\u5f62\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8a55\u4fa1\u6642\u306e\u4fa1\u984d\u8a08\u7b97\u624b\u6cd5\u304c\u6b21\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n(1)\u4e0d\u6574\u5f62\u5730\u3092\u3044\u304f\u3064\u304b\u306e\u6574\u5f62\u5730\u306b\u533a\u5206\u3057\u3066\u8a55\u4fa1\u3057\u3066\u3001\u305d\u306e\u5408\u8a08\u3092\u6c42\u3081\u308b\u65b9\u6cd5\u3002<br \/>\n(2)\u6574\u5f62\u5730\u306e\u5730\u7a4d\u3092\u9593\u53e3\u8ddd\u96e2\u3067\u5272\u308a\u7b97\u3057\u3066\u3001\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\u3092\u7b97\u51fa\u3057\u3001\u305d\u308c\u3092\u57fa\u306b\u3057\u305f\u6574\u5f62\u5730\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3002<br \/>\n(3)\u4e0d\u6574\u5f62\u5730\u306b\u8fd1\u4f3c\u3059\u308b\u6574\u5f62\u5730\uff08\u4ee5\u4e0b\u300c\u8fd1\u4f3c\u6574\u5f62\u5730\u300d\uff09\u3092\u56f3\u9762\u4e0a\u3067\u8a2d\u5b9a\u3057\u3066\u3001\u305d\u306e\u8a2d\u5b9a\u3057\u305f\u8fd1\u4f3c\u6574\u5f62\u5730\u3092\u57fa\u306b\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3002<br \/>\n(4)\u307e\u305a\u8fd1\u4f3c\u6574\u5f62\u5730\u3092\u6c42\u3081\u3001\u66f4\u306b\u96a3\u63a5\u3059\u308b\u6574\u5f62\u5730\u3092\u8a55\u4fa1\u3059\u308b\u5b85\u5730\u306e\u4e00\u90e8\u3068\u4eee\u5b9a\u3057\u305f\u6574\u5f62\u5730\u3068\u3057\u3001\u5168\u4f53\u306e\u6574\u5f62\u5730\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u3092\u3057\u3066\u304b\u3089\u3001\u96a3\u63a5\u3059\u308b\u8a55\u4fa1\u3059\u308b\u5b85\u5730\u306e\u4e00\u90e8\u3068\u4eee\u5b9a\u3057\u305f\u6574\u5f62\u5730\u306e\u4fa1\u984d\u3092\u5f15\u304d\u7b97\u3057\u305f\u4fa1\u984d\u3092\u57fa\u306b\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n<h3><span id=\"i-2\">\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306e\u8a08\u7b97\u4f8b\uff0d\u4e0d\u6574\u5f62\u5730\u306e\u5834\u5408<\/span><\/h3>\n<p>\u4e0d\u6574\u5f62\u5730\u304c\u753b\u5730\u306b\u8a72\u5f53\u3059\u308b\u969b\u306b\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306e\u8a08\u7b97\u4f8b\uff0d\u4e0d\u6574\u5f62\u5730\u306e\u5834\u5408\u3068\u3057\u3066\u300c\u8a08\u7b97\u4f8b(2)\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\u300d\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u306e\u56fd\u7a0e\u5e81\u304c\u60f3\u5b9a\u3059\u308b\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u6b21\u306e\u624b\u9806\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305a\u3001\u6b63\u9762\u8def\u7dda\u3001\u5074\u65b9\u8def\u7dda\u3092\u9078\u5b9a\u3057\u305f\u4e0a\u3067\u3001\u5404\u3005\u306b\u3064\u3044\u3066\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\uff3b\u6b63\u9762\u8def\u7dda\u5074\u306e\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\uff3d\uff1d\uff3b\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\uff3d\u00f7\uff3b\u6b63\u9762\u8def\u7dda\u306e\u9593\u53e3\u8ddd\u96e2\uff3d<br \/>\n\uff3b\u5074\u65b9\u8def\u7dda\u5074\u306e\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\uff3d\uff1d\uff3b\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\uff3d\u00f7\uff3b\u5074\u65b9\u8def\u7dda\u306e\u9593\u53e3\u8ddd\u96e2\uff3d<br \/>\n\u3053\u308c\u3092\u5965\u884c\u88dc\u6b63\u7387\u8868\u304b\u3089\u305d\u308c\u305e\u308c\u306b\u8a72\u5f53\u3059\u308b\u88dc\u6b63\u7387\u3092\u9078\u3073\u3001\u8def\u7dda\u4fa1\u306b\u639b\u3051\u7b97\u3057\u3066\u88dc\u6b63\u3057\u305f\u8def\u7dda\u4fa1\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u6b21\u306b\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002\u5074\u65b9\u8def\u7dda\u5074\u306e\u88dc\u6b63\u3057\u305f\u8def\u7dda\u4fa1\u306b\u3001\u300c\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u8868\u304b\u3089\u5f97\u3089\u308c\u308b\u52a0\u7b97\u7387\u300d\u3068\u3001\u5fc5\u8981\u304c\u3042\u308c\u3070\u300c\u571f\u5730\u5168\u4f53\u306e\u5074\u9762\u8ddd\u96e2\u306b\u5360\u3081\u308b\u5074\u65b9\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u8ddd\u96e2\u306e\u5272\u5408\u300d\u3068\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u6b63\u9762\u8def\u7dda\u4fa1\u3068\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d\u3092\u8db3\u3057\u7b97\u3057\u305f\u5024\u3092\u3001\u3053\u306e\u4e0d\u6574\u5f62\u5730\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a\u306e\u8a55\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<br \/>\n\u6700\u5f8c\u306b\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u3092\u7528\u3044\u3001\u304b\u3052\u5730\u306e\u5272\u5408\u304b\u3089\u8a72\u5f53\u3059\u308b\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u9078\u3073\u307e\u3059\u3002<br \/>\n\u304b\u3052\u5730\u306e\u5272\u5408\u306f<br \/>\n\uff3b\u304b\u3052\u5730\u306e\u5272\u5408\uff3d\uff1d\uff08\uff3b\u60f3\u5b9a\u3059\u308b\u6574\u5f62\u5730\u306e\u9762\u7a4d\uff3d\uff0d\uff3b\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\uff3d\uff09\u00f7\uff3b\u60f3\u5b9a\u3059\u308b\u6574\u5f62\u5730\u306e\u9762\u7a4d\uff3d<br \/>\n\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u306e\u5024\u304b\u3089\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u306e\u4e2d\u306e\u8a72\u5f53\u3059\u308b\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u3053\u3046\u3057\u3066\u7b97\u51fa\u3057\u305f\u5404\u5024\u3092\u4f7f\u7528\u3057\u3066<br \/>\n\uff3b\u4e0d\u6574\u5f62\u5730\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u3042\u305f\u308a\u306e\u8a55\u4fa1\u984d\uff3d\u00d7\uff3b\u4e0d\u6574\u5f62\u5730\u306e\u9762\u7a4d\uff3d\u00d7\uff3b\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\uff3d<br \/>\n\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u6574\u5f62\u5730\u306b\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u4fa1\u984d\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u8a55\u4fa1\u3059\u308b\u571f\u5730\u304c\u5e83\u5927\u5730\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u5c1a\u3001\u8a55\u4fa1\u3092\u884c\u3046\u4e0d\u6574\u5f62\u5730\u304c\u5e83\u5927\u5730\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u5236\u4e0a\u306e\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u3057\u3066\u300c\u6b63\u9762\u8def\u7dda\u4fa1\u300d\u306b\u300c\u5e83\u5927\u5730\u88dc\u6b63\u7387\u300d\u3068\u300c\u571f\u5730\u306e\u9762\u7a4d\u300d\u3092\u639b\u3051\u7b97\u3057\u3066\u571f\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u3053\u306e\u969b\u306b\u306f\u300c\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d\u300d\u3084\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u300d\u306f\u4f7f\u7528\u3057\u306a\u3044\u3068\u3044\u3046\u70b9\u3078\u306e\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"cite\">\n<blockquote>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae020\u3011\uff08\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\uff09<br \/>\n20\u3000\u4e0d\u6574\u5f62\u5730\uff08\u4e09\u89d2\u5730\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306e(1)\u304b\u3089(4)\u307e\u3067\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a15\u226a\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u226b\u304b\u308918\u226a\u4e09\u65b9\u53c8\u306f\u56db\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u226b\u307e\u3067\u306e \u5b9a\u3081\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3001\u305d\u306e\u4e0d\u6574\u5f62\u306e\u7a0b\u5ea6\u3001\u4f4d\u7f6e\u53ca\u3073\u5730\u7a4d\u306e\u5927\u5c0f\u306b\u5fdc\u3058\u3001\u4ed8\u88684\u300c\u5730\u7a4d\u533a\u5206\u8868\u300d\u306b\u63b2\u3052\u308b\u5730\u533a\u533a\u5206\u53ca\u3073\u5730\u7a4d\u533a\u5206\u306b\u5fdc\u3058\u305f\u4ed8\u88685\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u300d\u306b\u5b9a\u3081\u308b\u88dc\u6b63\u7387\uff08\u4ee5\u4e0b\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3002\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u662d47\u76f4\u8cc73\uff0d16\u30fb\u662d57\u76f4\u8a5522\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7311\u8ab2\u8a552\uff0d12\u5916\u30fb\u5e7312\u8ab2\u8a552\uff0d4\u5916\u6539\u6b63\uff09<br \/>\n\uff081\uff09\u3000\u6b21\u56f3\u306e\u3088\u3046\u306b\u4e0d\u6574\u5f62\u5730\u3092\u533a\u5206\u3057\u3066\u6c42\u3081\u305f\u6574\u5f62\u5730\u3092\u57fa\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/02-1.gif\" alt=\"\" width=\"460\" height=\"173\" class=\"alignnone size-full wp-image-19074\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/02-1.gif 460w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/02-1-304x114.gif 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2015\/06\/02-1-282x106.gif 282w\" sizes=\"(max-width: 460px) 100vw, 460px\" \/><br \/>\n<br \/>\n\uff082\uff09\u3000\u6b21\u56f3\u306e\u3088\u3046\u306b\u4e0d\u6574\u5f62\u5730\u306e\u5730\u7a4d\u3092\u9593\u53e3\u8ddd\u96e2\u3067\u9664\u3057\u3066\u7b97\u51fa\u3057\u305f\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\u3092\u57fa\u3068\u3057\u3066\u6c42\u3081\u305f\u6574\u5f62\u5730\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/03.gif\"><\/p>\n<p>(\u6ce8)\u3000\u305f\u3060\u3057\u3001\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\u306f\u3001\u4e0d\u6574\u5f62\u5730\u306e\u5168\u57df\u3092\u56f2\u3080\u3001\u6b63\u9762\u8def\u7dda\u306b\u9762\u3059\u308b\u304f\u5f62\u53c8\u306f\u6b63\u65b9\u5f62\u306e\u571f\u5730\uff08\u4ee5\u4e0b\u300c\u60f3\u5b9a\u6574\u5f62\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u5965\u884c\u8ddd\u96e2\u3092\u9650\u5ea6\u3068\u3059\u308b\u3002<br \/>\n\uff083\uff09\u3000\u6b21\u56f3\u306e\u3088\u3046\u306b\u4e0d\u6574\u5f62\u5730\u306b\u8fd1\u4f3c\u3059\u308b\u6574\u5f62\u5730\uff08\u4ee5\u4e0b\u300c\u8fd1\u4f3c\u6574\u5f62\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u6c42\u3081\u3001\u305d\u306e\u8a2d\u5b9a\u3057\u305f\u8fd1\u4f3c\u6574\u5f62\u5730\u3092\u57fa\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/04.gif\"><\/p>\n<p>(\u6ce8)\u3000\u8fd1\u4f3c\u6574\u5f62\u5730\u306f\u3001\u8fd1\u4f3c\u6574\u5f62\u5730\u304b\u3089\u306f\u307f\u51fa\u3059\u4e0d\u6574\u5f62\u5730\u306e\u90e8\u5206\u306e\u5730\u7a4d\u3068\u8fd1\u4f3c\u6574\u5f62\u5730\u306b\u542b\u307e\u308c\u308b\u4e0d\u6574\u5f62\u5730\u4ee5\u5916\u306e\u90e8\u5206\u306e\u5730\u7a4d\u304c\u304a\u304a\u3080\u306d\u7b49\u3057\u304f\u3001\u304b\u3064\u3001\u305d\u306e\u5408\u8a08\u5730\u7a4d\u304c\u3067\u304d\u308b\u3060\u3051\u5c0f\u3055\u304f\u306a\u308b\u3088\u3046\u306b\u6c42\u3081\u308b\uff08(4)\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3002<br \/>\n\uff084\uff09\u3000\u6b21\u56f3\u306e\u3088\u3046\u306b\u8fd1\u4f3c\u6574\u5f62\u5730\uff08\u2460\uff09\u3092\u6c42\u3081\u3001\u96a3\u63a5\u3059\u308b\u6574\u5f62\u5730\uff08\u2461\uff09\u3068\u5408\u308f\u305b\u3066\u5168\u4f53\u306e\u6574\u5f62\u5730\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u3092\u3057\u3066\u304b\u3089\u3001\u96a3\u63a5\u3059\u308b\u6574\u5f62\u5730\uff08\u2461\uff09\u306e\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5<br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/05.gif\"><\/p>\n<p>\n\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae024-4\u3011\uff08\u5e83\u5927\u5730\u306e\u8a55\u4fa1\uff09<br \/>\n\u305d\u306e\u5730\u57df\u306b\u304a\u3051\u308b\u6a19\u6e96\u7684\u306a\u5b85\u5730\u306e\u5730\u7a4d\u306b\u6bd4\u3057\u3066\u8457\u3057\u304f\u5730\u7a4d\u304c\u5e83\u5927\u306a\u5b85\u5730\u3067\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c4\u6761((\u5b9a\u7fa9))\u7b2c12\u9805\u306b\u898f\u5b9a\u3059\u308b\u958b\u767a\u884c\u70ba\uff08\u4ee5\u4e0b\u672c\u9805\u306b\u304a\u3044\u3066\u300c\u958b\u767a\u884c\u70ba\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u884c\u3046\u3068\u3057\u305f\u5834\u5408\u306b\u516c\u5171\u516c\u76ca\u7684\u65bd\u8a2d\u7528\u5730\u306e\u8ca0\u62c5\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\uff0822\uff0d2((\u5927\u898f\u6a21\u5de5\u5834\u7528\u5730))\u306b\u5b9a\u3081\u308b\u5927\u898f\u6a21\u5de5\u5834\u7528\u5730\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u53ca\u3073\u4e2d\u9ad8\u5c64\u306e\u96c6\u5408\u4f4f\u5b85\u7b49\u306e\u6577\u5730\u7528\u5730\u306b\u9069\u3057\u3066\u3044\u308b\u3082\u306e\uff08\u305d\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u3001\u7d4c\u6e08\u7684\u306b\u6700\u3082\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u958b\u767a\u884c\u70ba\u304c\u4e2d\u9ad8\u5c64\u306e\u96c6\u5408\u4f4f\u5b85\u7b49\u3092\u5efa\u7bc9\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3092\u3044\u3046\u3002\uff09\u3092\u9664\u304f\u3002\u4ee5\u4e0b\u300c\u5e83\u5927\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6b21\u306b\u63b2\u3052\u308b\u533a\u5206\u306b\u5f93\u3044\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\uff08\u5e736\u8ab2\u8a552-2\u5916\u8ffd\u52a0\u3001\u5e7311\u8ab2\u8a552\uff0d12\u5916\u30fb\u5e7312\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7316\u8ab2\u8a552\uff0d7\u5916\u30fb\u5e7317\u8ab2\u8a552\uff0d11\u5916\u6539\u6b63\uff09 <br \/>\n\uff081\uff09\u3000\u305d\u306e\u5e83\u5927\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408<br \/>\n\u305d\u306e\u5e83\u5927\u5730\u306e\u9762\u3059\u308b\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u306b\u300115((\u5965\u884c\u4fa1\u683c\u88dc\u6b63))\u304b\u308920-5((\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u8a55\u4fa1))\u307e\u3067\u306e\u5b9a\u3081\u306b\u4ee3\u308f\u308b\u3082\u306e\u3068\u3057\u3066\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u6c42\u3081\u305f\u5e83\u5927\u5730\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u305d\u306e\u5e83\u5927\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d<br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/07.gif\"><\/p>\n<p>\uff082\uff09\u3000\u305d\u306e\u5e83\u5927\u5730\u304c\u500d\u7387\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u5834\u5408<br \/>\n\u305d\u306e\u5e83\u5927\u5730\u304c\u6a19\u6e96\u7684\u306a\u9593\u53e3\u8ddd\u96e2\u53ca\u3073\u5965\u884c\u8ddd\u96e2\u3092\u6709\u3059\u308b\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u309214((\u8def\u7dda\u4fa1))\u306b\u5b9a\u3081\u308b\u8def\u7dda\u4fa1\u3068\u3057\u3066\u3001\u4e0a\u8a18(1)\u306b\u6e96\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d<br \/>\n(\u6ce8)<br \/>\n1\u3000\u672c\u9805\u672c\u6587\u306b\u5b9a\u3081\u308b\u300c\u516c\u5171\u516c\u76ca\u7684\u65bd\u8a2d\u7528\u5730\u300d\u3068\u306f\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c4\u6761\u226a\u5b9a\u7fa9\u226b\u7b2c14\u9805\u306b\u898f\u5b9a\u3059\u308b\u9053\u8def\u3001\u516c\u5712\u7b49\u306e\u516c\u5171\u65bd\u8a2d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u571f\u5730\u53ca\u3073\u90fd\u5e02\u8a08\u753b\u6cd5\u65bd\u884c\u4ee4\uff08\u662d\u548c44\u5e74\u653f\u4ee4\u7b2c158\u53f7\uff09\u7b2c27\u6761\u306b\u63b2\u3052\u308b\u6559\u80b2\u65bd\u8a2d\u3001\u533b\u7642\u65bd\u8a2d\u7b49\u306e\u516c\u76ca\u7684\u65bd\u8a2d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u571f\u5730\uff08\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u65bd\u8a2d\u3067\u3001\u958b\u767a\u884c\u70ba\u306e\u8a31\u53ef\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u65bd\u8a2d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u571f\u5730\u3092\u542b\u3080\u3002\uff09\u3092\u3044\u3046\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n2\u3000\u672c\u9805(1)\u306e\u300c\u305d\u306e\u5e83\u5927\u5730\u306e\u9762\u3059\u308b\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u300d\u306f\u3001\u305d\u306e\u8def\u7dda\u304c2\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u5e83\u5927\u5730\u304c\u9762\u3059\u308b\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u306e\u3046\u3061\u6700\u3082\u9ad8\u3044\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n3\u3000\u672c\u9805\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u5e83\u5927\u5730\u306f\u30015,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0b\u306e\u5730\u7a4d\u306e\u3082\u306e\u3068\u3059\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5e83\u5927\u5730\u88dc\u6b63\u7387\u306f0.35\u304c\u4e0b\u9650\u3068\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<br \/>\n4\u3000\u672c\u9805(1)\u53c8\u306f(2)\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u304c\u3001\u305d\u306e\u5e83\u5927\u5730\u309211((\u8a55\u4fa1\u306e\u65b9\u5f0f))\u304b\u308921\uff0d2((\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1))\u307e\u3067\u53ca\u307324\uff0d6((\u30bb\u30c3\u30c8\u30d0\u30c3\u30af\u3092\u5fc5\u8981\u3068\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1))\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e83\u5927\u5730\u306e\u4fa1\u984d\u306f11\u304b\u308921\uff0d2\u307e\u3067\u53ca\u307324\uff0d6\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae0\u7b2c2\u7bc0\u4ed8\u88685\u3011\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u8ffd\u52a0\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 class=\"bbottom0 txtright nowrap\" style=\"background:#EEF4FF;\">\u5730\u533a\u533a\u5206<\/th>\n<th colspan=\"3\" class=\"txtcenter\" style=\"background:#EEF4FF;\">\u9ad8\u5ea6\u5546\u696d\u5730\u533a\u3001\u7e41\u83ef\u8857\u5730\u533a\u3001\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3001\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th colspan=\"3\" class=\"txtcenter\" style=\"background:#EEF4FF;\">\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n<\/tr>\n<tr>\n<th class=\"bbt0 txtright\" style=\"background:#EEF4FF;\">\u5730\u7a4d\u533a\u5206<\/th>\n<th class=\"txtcenter\" width=\"12%\" rowspan=\"2\" style=\"background:#EEF4FF;\">A<\/th>\n<th class=\"txtcenter\" width=\"12%\" rowspan=\"2\" style=\"background:#EEF4FF;\">B<\/th>\n<th class=\"txtcenter\" width=\"12%\" rowspan=\"2\" style=\"background:#EEF4FF;\">C<\/th>\n<th class=\"txtcenter\" width=\"12%\" rowspan=\"2\" style=\"background:#EEF4FF;\">A<\/th>\n<th class=\"txtcenter\" width=\"12%\" rowspan=\"2\" style=\"background:#EEF4FF;\">B<\/th>\n<th class=\"txtcenter\" width=\"12%\" rowspan=\"2\" style=\"background:#EEF4FF;\">C<\/th>\n<\/tr>\n<tr>\n<th align=\"left\" class=\"btop0 txtleft\" style=\"background:#EEF4FF;\">\u304b\u3052\u5730\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">10\uff05\u4ee5\u4e0a<\/th>\n<td class=\"txtcenter\">0.99<\/td>\n<td class=\"txtcenter\">0.99<\/td>\n<td class=\"txtcenter\">1.00<\/td>\n<td class=\"txtcenter\">0.98<\/td>\n<td class=\"txtcenter\">0.99<\/td>\n<td class=\"txtcenter\">0.99<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">15\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.98<\/td>\n<td class=\"txtcenter\">0.99<\/td>\n<td class=\"txtcenter\">0.99<\/td>\n<td class=\"txtcenter\">0.96<\/td>\n<td class=\"txtcenter\">0.98<\/td>\n<td class=\"txtcenter\">0.99<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">20\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.97<\/td>\n<td class=\"txtcenter\">0.98<\/td>\n<td class=\"txtcenter\">0.99<\/td>\n<td class=\"txtcenter\">0.94<\/td>\n<td class=\"txtcenter\">0.97<\/td>\n<td class=\"txtcenter\">0.98<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">25\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.96<\/td>\n<td class=\"txtcenter\">0.98<\/td>\n<td class=\"txtcenter\">0.99<\/td>\n<td class=\"txtcenter\">0.92<\/td>\n<td class=\"txtcenter\">0.95<\/td>\n<td class=\"txtcenter\">0.97<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">30\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.94<\/td>\n<td class=\"txtcenter\">0.97<\/td>\n<td class=\"txtcenter\">0.98<\/td>\n<td class=\"txtcenter\">0.90<\/td>\n<td class=\"txtcenter\">0.93<\/td>\n<td class=\"txtcenter\">0.96<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">35\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.92<\/td>\n<td class=\"txtcenter\">0.95<\/td>\n<td class=\"txtcenter\">0.98<\/td>\n<td class=\"txtcenter\">0.88<\/td>\n<td class=\"txtcenter\">0.91<\/td>\n<td class=\"txtcenter\">0.94<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">40\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.90<\/td>\n<td class=\"txtcenter\">0.93<\/td>\n<td class=\"txtcenter\">0.97<\/td>\n<td class=\"txtcenter\">0.85<\/td>\n<td class=\"txtcenter\">0.88<\/td>\n<td class=\"txtcenter\">0.92<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">45\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.87<\/td>\n<td class=\"txtcenter\">0.91<\/td>\n<td class=\"txtcenter\">0.95<\/td>\n<td class=\"txtcenter\">0.82<\/td>\n<td class=\"txtcenter\">0.85<\/td>\n<td class=\"txtcenter\">0.90<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">50\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.84<\/td>\n<td class=\"txtcenter\">0.89<\/td>\n<td class=\"txtcenter\">0.93<\/td>\n<td class=\"txtcenter\">0.79<\/td>\n<td class=\"txtcenter\">0.82<\/td>\n<td class=\"txtcenter\">0.87<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">55\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.80<\/td>\n<td class=\"txtcenter\">0.87<\/td>\n<td class=\"txtcenter\">0.90<\/td>\n<td class=\"txtcenter\">0.75<\/td>\n<td class=\"txtcenter\">0.78<\/td>\n<td class=\"txtcenter\">0.83<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">60\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.76<\/td>\n<td class=\"txtcenter\">0.84<\/td>\n<td class=\"txtcenter\">0.86<\/td>\n<td class=\"txtcenter\">0.70<\/td>\n<td class=\"txtcenter\">0.73<\/td>\n<td class=\"txtcenter\">0.78<\/td>\n<\/tr>\n<tr>\n<th class=\"txtcenter\" style=\"background:#EEF4FF;\">65\uff05\u3000\u3003<\/th>\n<td class=\"txtcenter\">0.70<\/td>\n<td class=\"txtcenter\">0.75<\/td>\n<td class=\"txtcenter\">0.80<\/td>\n<td class=\"txtcenter\">0.60<\/td>\n<td class=\"txtcenter\">0.65<\/td>\n<td class=\"txtcenter\">0.70<\/td>\n<\/tr>\n<\/table>\n<p>(\u6ce8)<br \/>\n1\u3000\u4e0d\u6574\u5f62\u5730\u306e\u5730\u533a\u533a\u5206\u306b\u5fdc\u305a\u308b\u5730\u7a4d\u533a\u5206\u306f\u3001\u4ed8\u88684\u300c\u5730\u7a4d\u533a\u5206\u8868\u300d\u306b\u3088\u308b\u3002<br \/>\n2\u3000\u304b\u3052\u5730\u5272\u5408\u306f\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u306b\u3088\u308b\u3002<br \/>\n<img decoding=\"async\" src=\"\/images\/dictionary\/27.gif\"><\/p>\n<p>3\u3000\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u8868\u306b\u3088\u308a\u6c42\u3081\u305f\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306b\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u5f97\u305f\u6570\u5024\u3092\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u6700\u5c0f\u5024\u306f\u3053\u306e\u8868\u306b\u5b9a\u3081\u308b\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306e\u6700\u5c0f\u5024(0.60)\u3068\u3059\u308b\u3002<br \/>\n\u3000\u307e\u305f\u3001\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u9078\u629e\u306b\u3088\u308a\u3001\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u305b\u305a\u3001\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u306b\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u5f97\u305f\u6570\u5024\u306b\u3088\u3063\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<br \/>\n4\u3000\u5927\u5de5\u5834\u5730\u533a\u306b\u3042\u308b\u4e0d\u6574\u5f62\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u3092\u884c\u308f\u306a\u3044\u304c\u3001\u5730\u7a4d\u304c\u304a\u304a\u3080\u306d9,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u7a0b\u5ea6\u307e\u3067\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4ed8\u88684\u300c\u5730\u7a4d\u533a\u5206\u8868\u300d\u53ca\u3073\u3053\u306e\u8868\u306b\u63b2\u3052\u308b\u4e2d\u5c0f\u5de5\u5834\u5730\u533a\u306e\u533a\u5206\u306b\u3088\u308a\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u306e\u88dc\u6b63\u3092\u884c\u3063\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002 <\/p>\n<p>\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\">\n<tr>\n<th style=\"background:#EEF4FF;\">\u5730\u533a\u533a\u5206<\/th>\n<th style=\"background:#EEF4FF;\" colspan=3 width=\"40%\">\u9ad8\u5ea6\u5546\u696d\u5730\u533a\u3001\u7e41\u83ef\u8857\u5730\u533a\u3001\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3001\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n<th style=\"background:#EEF4FF;\" colspan=3 width=\"40%\">\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">\u5730\u7a4d\u533a\u5206<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>A<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>B<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>C<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>A<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>B<\/th>\n<th style=\"background:#EEF4FF;\" rowspan=2>C<\/th>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF; text-align:left;\">\u304b\u3052\u5730\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">10\uff05\u4ee5\u4e0a<\/th>\n<td>0.99<\/td>\n<td>0.99<\/td>\n<td>1.00<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<td>0.99<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">15\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<td>0.99<\/td>\n<td>0.96<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">20\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.97<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<td>0.94<\/td>\n<td>0.97<\/td>\n<td>0.98<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">25\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.96<\/td>\n<td>0.98<\/td>\n<td>0.99<\/td>\n<td>0.92<\/td>\n<td>0.95<\/td>\n<td>0.97<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">30\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.94<\/td>\n<td>0.97<\/td>\n<td>0.98<\/td>\n<td>0.90<\/td>\n<td>0.93<\/td>\n<td>0.96<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">35\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.92<\/td>\n<td>0.95<\/td>\n<td>0.98<\/td>\n<td>0.88<\/td>\n<td>0.91<\/td>\n<td>0.94<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">40\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.90<\/td>\n<td>0.93<\/td>\n<td>0.97<\/td>\n<td>0.85<\/td>\n<td>0.88<\/td>\n<td>0.92<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">45\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.87<\/td>\n<td>0.91<\/td>\n<td>0.95<\/td>\n<td>0.82<\/td>\n<td>0.85<\/td>\n<td>0.90<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">50\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.84<\/td>\n<td>0.89<\/td>\n<td>0.93<\/td>\n<td>0.79<\/td>\n<td>0.82<\/td>\n<td>0.87<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">55\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.80<\/td>\n<td>0.87<\/td>\n<td>0.90<\/td>\n<td>0.75<\/td>\n<td>0.78<\/td>\n<td>0.83<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">60\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.76<\/td>\n<td>0.84<\/td>\n<td>0.86<\/td>\n<td>0.70<\/td>\n<td>0.73<\/td>\n<td>0.78<\/td>\n<\/tr>\n<tr>\n<th style=\"background:#EEF4FF;\">65\uff05\u3000\u3003&nbsp;<\/td>\n<td>0.70<\/td>\n<td>0.75<\/td>\n<td>0.80<\/td>\n<td>0.60<\/td>\n<td>0.65<\/td>\n<td>0.70<\/td>\n<\/tr>\n<\/table>\n<p>\n(\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>\u7a0e\u5236\u4e0a\u3067\u89d2\u5730\u306b\u304a\u3051\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u306f\u3001\u5f8c\u306b\u8ff0\u3079\u308b\u300c\u5e83\u5927\u5730\u306e\u5834\u5408\u300d\u3092\u9664\u3051\u3070\u3001\u300c\u6b63\u9762\u8def\u7dda\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\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 [&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\/14990"}],"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=14990"}],"version-history":[{"count":4,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14990\/revisions"}],"predecessor-version":[{"id":19140,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14990\/revisions\/19140"}],"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=14990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}