{"id":14991,"date":"2015-06-18T19:16:30","date_gmt":"2015-06-18T10:16:30","guid":{"rendered":""},"modified":"2023-10-05T14:12:38","modified_gmt":"2023-10-05T05:12:38","slug":"%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%ae%e6%96%b9%e6%b3%95","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%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%ae%e6%96%b9%e6%b3%95-14991","title":{"rendered":"\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306e\u65b9\u6cd5"},"content":{"rendered":"

\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u3068\u306f\u3001\u7a0e\u5236\u4e0a\u3067\u89d2\u5730\u4ee5\u5916\u306e\u72b6\u614b\u3067\uff12\u3064\u306e\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1\u4fa1\u984d\u306f\u3001\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\u4e8c\u65b9\u8def\u7dda\uff09\u306e\u8def\u7dda\u4fa1\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306b\u4e8c\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
\n\u3053\u308c\u306f\u30012\u65b9\u5411\u306e\u9053\u8def\u306b\u9762\u3059\u308b\u3053\u3068\u3067\u305d\u306e\u571f\u5730\u304c\u53d7\u3051\u308b\u5229\u76ca\u3092\u3001\u7a0e\u5236\u4e0a\u3067\u306f\u8cc7\u7523\u4fa1\u5024\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u306e\u304c\u76ee\u7684\u3067\u3059\u3002<\/p>\n

\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306e\u65b9\u6cd5<\/h3>\n

\u305f\u3060\u3057\u3001\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306e\u65b9\u6cd5\u304c\u6574\u5f62\u5730\u3067\u3042\u308c\u3070\u7c21\u5358\u306b\u8a08\u7b97\u304c\u884c\u3048\u307e\u3059\u304c\u3001\u4e0d\u6574\u5f62\u5730\u306e\u5834\u5408\u3001\u7279\u306b\u300c\u88cf\u9762\u8def\u7dda\u5074\u306b\u88cf\u9762\u8def\u7dda\u3068\u63a5\u3057\u3066\u3044\u308b\u7b87\u6240\u3068\u63a5\u3057\u3066\u3044\u306a\u3044\u7b87\u6240\u304c\u3042\u308b\u5834\u5408\u300d\u306b\u306f\u3001\u7a0e\u5236\u4e0a\u3067\u3082\u305d\u306e\u90e8\u5206\u3092\u8003\u616e\u3057\u305f\u8a55\u4fa1\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n\u56fd\u7a0e\u5e81\u3067\u306f\u3053\u306e\u300c\u88cf\u9762\u8def\u7dda\u306b\u63a5\u3059\u308b\u90e8\u5206\u304c\u305d\u306e\u5b85\u5730\u306b\u4fc2\u308b\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u9593\u53e3\u8ddd\u96e2\u3088\u308a\u77ed\u3044\u5834\u5408\u300d\u3068\u3044\u3046\u4f8b\u3092\u6319\u3052\u3066\u3001\u8a55\u4fa1\u65b9\u6cd5\u306e\u898b\u89e3\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002
\n(1)\u307e\u305a\u88cf\u9762\u8def\u7dda\u5074\u304b\u3089\u898b\u305f\u8a08\u7b97\u4e0a\u306e\u5965\u884c\u8ddd\u96e2\u3092\u7b97\u51fa\u3057\u3001\u5965\u884c\u88dc\u6b63\u7387\u8868\u304b\u3089\u8a72\u5f53\u3059\u308b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u3092\u9078\u3073\u307e\u3059\u3002
\n(2) \u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u8868\u304b\u3089\u3001\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u3092\u9078\u3073\u307e\u3059\u3002
\n(3)\u88cf\u9762\u8def\u7dda\u306b\u304a\u3051\u308b\u3001\u60f3\u5b9a\u6574\u5f62\u5730\u306b\u5bfe\u3059\u308b\u5b9f\u969b\u306e\u88cf\u9762\u8def\u7dda\u306e\u9593\u53e3\u8ddd\u96e2\u306e\u5272\u5408\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002
\n(4)\u3053\u3046\u3057\u3066\u5f97\u3089\u308c\u305f\u7387\u3092\u7528\u3044\u3066\u3001
\n\uff3b\u88cf\u9762\u8def\u7dda\u4fa1\uff3d\u00d7\uff3b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\uff3d\u00d7\uff3b\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\uff3d\u00d7\uff3b\u9593\u53e3\u8ddd\u96e2\u5272\u5408\uff3d
\n\u306e\u8a08\u7b97\u3092\u884c\u3063\u305f\u3082\u306e\u3092\u3053\u306e\u5834\u5408\u306e\u4e8c\u6cd5\u52a0\u7b97\u5f71\u97ff\u52a0\u7b97\u984d\u3068\u3057\u307e\u3059\u3002
\n\u3053\u306e\u3088\u3046\u306b\u56fd\u7a0e\u4e0a\u304b\u3089\u306f\u3001\u4e0d\u6574\u5f62\u5730\u306b\u304a\u3051\u308b\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306e\u65b9\u6cd5\u3068\u3057\u3066\u884c\u3046\u3079\u304d\u65b9\u6cd5\u306e\u6307\u91dd\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\n
\n

\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae017\u3011\uff08\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\uff09
\n\u6b63\u9762\u3068\u88cf\u9762\u306b\u8def\u7dda\u304c\u3042\u308b\u5b85\u5730\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\u3002\uff08\u662d45\u76f4\u8cc73\uff0d13\u30fb\u662d47\u76f4\u8cc73\uff0d16\u30fb\u5e733\u8ab2\u8a552\uff0d4\u5916\u6539\u6b63\uff09
\n\uff081\uff09\u3000\u6b63\u9762\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3057\u305f\u4fa1\u984d
\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

\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
\n\u203b\u672c\u8868\u306f\u5e73\u621019\u5e74\u5206\u4ee5\u964d\u7528\u3067\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\u5730\u533a\u533a\u5206 \n <\/div>\n

\u3000\u3000\u3000\u3000\u3000 \u3000 \u3000\u3000\u3000
\n <\/p>\n

\u5965\u884c\u8ddd\u96e2
\n (\u30e1\u30fc\u30c8\u30eb)\u3000<\/div>\n<\/th>\n
 \u30d3\u30eb\u8857\u5730\u533a<\/th>\n \u3000\u9ad8\u5ea6\u5546\u696d\u5730\u533a<\/th>\n \u7e41\u83ef\u8857\u5730\u533a<\/th>\n \u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/th>\n \u3000\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n \u3000\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n \u5927\u5de5\u5834\u5730\u533a<\/th>\n<\/tr>\n
\u30004\u672a\u6e80<\/th>\n 0.80<\/td>\n 0.90<\/td>\n 0.90<\/td>\n 0.90<\/td>\n 0.90<\/td>\n 0.85<\/td>\n 0.85<\/td>\n<\/tr>\n
\u30004\u4ee5\u4e0a6\u672a\u6e80<\/th>\n 0.92<\/td>\n 0.92<\/td>\n 0.92<\/td>\n 0.92<\/td>\n 0.90<\/td>\n 0.90<\/td>\n<\/tr>\n
\u30006 \u3003 \u30008 \u3003<\/th>\n 0.84<\/td>\n 0.94<\/td>\n 0.95<\/td>\n 0.95<\/td>\n 0.95<\/td>\n 0.93<\/td>\n 0.93<\/td>\n<\/tr>\n
\u30008 \u3003 \u300010 \u3003<\/th>\n 0.88<\/td>\n 0.96<\/td>\n 0.97<\/td>\n 0.97<\/td>\n 0.97<\/td>\n 0.95<\/td>\n 0.95<\/td>\n<\/tr>\n
\u300010 \u3003 \u300012 \u3003<\/th>\n 0.90<\/td>\n 0.98<\/td>\n 0.99<\/td>\n 0.99<\/td>\n 1.00<\/td>\n 0.96<\/td>\n 0.96<\/td>\n<\/tr>\n
\u300012 \u3003 \u300014 \u3003<\/th>\n 0.91<\/td>\n 0.99<\/td>\n 1.00<\/td>\n 1.00<\/td>\n 0.97<\/td>\n 0.97<\/td>\n<\/tr>\n
\u300014 \u3003 \u300016 \u3003<\/th>\n 0.92<\/td>\n 1.00<\/td>\n 0.98<\/td>\n 0.98<\/td>\n<\/tr>\n
\u300016 \u3003 \u300020 \u3003<\/th>\n 0.93<\/td>\n 0.99<\/td>\n 0.99<\/td>\n<\/tr>\n
\u300020 \u3003 \u300024 \u3003<\/th>\n 0.94<\/td>\n 1.00<\/td>\n 1.00<\/td>\n<\/tr>\n
\u300024 \u3003 \u300028 \u3003<\/th>\n 0.95<\/td>\n 0.99<\/td>\n<\/tr>\n
\u300028 \u3003 \u300032 \u3003<\/th>\n 0.96<\/td>\n 0.98<\/td>\n 0.98<\/td>\n<\/tr>\n
\u300032 \u3003 \u300036 \u3003<\/th>\n 0.97<\/td>\n 0.96<\/td>\n 0.98<\/td>\n 0.96<\/td>\n<\/tr>\n
\u300036 \u3003 \u300040 \u3003<\/th>\n 0.98<\/td>\n 0.94<\/td>\n 0.96<\/td>\n 0.94<\/td>\n<\/tr>\n
\u300040 \u3003 \u300044 \u3003<\/th>\n 0.99<\/td>\n 0.92<\/td>\n 0.94<\/td>\n 0.92<\/td>\n<\/tr>\n
\u300044 \u3003 \u300048 \u3003<\/th>\n1.00<\/td>\n 0.90<\/td>\n 0.92<\/td>\n 0.91<\/td>\n<\/tr>\n
\u300048 \u3003 \u300052 \u3003<\/th>\n 0.99<\/td>\n 0.88<\/td>\n 0.90<\/td>\n 0.90<\/td>\n<\/tr>\n
\u300052 \u3003 \u300056 \u3003<\/th>\n 0.98<\/td>\n 0.87<\/td>\n 0.88<\/td>\n 0.88<\/td>\n<\/tr>\n
\u300056 \u3003 \u300060 \u3003<\/th>\n 0.97<\/td>\n 0.86<\/td>\n 0.87<\/td>\n 0.87<\/td>\n<\/tr>\n
\u300060 \u3003 \u300064 \u3003<\/th>\n 0.96<\/td>\n 0.85<\/td>\n 0.86<\/td>\n 0.86<\/td>\n 0.99<\/td>\n<\/tr>\n
\u300064 \u3003 \u300068 \u3003<\/th>\n 0.95<\/td>\n 0.84<\/td>\n 0.85<\/td>\n 0.85<\/td>\n 0.98<\/td>\n<\/tr>\n
\u300068 \u3003 \u300072 \u3003<\/th>\n 0.94<\/td>\n 0.83<\/td>\n 0.84<\/td>\n 0.84<\/td>\n 0.97<\/td>\n<\/tr>\n
\u300072 \u3003 \u300076 \u3003<\/th>\n 0.93<\/td>\n 0.82<\/td>\n 0.83<\/td>\n 0.83<\/td>\n 0.96<\/td>\n<\/tr>\n
\u300076 \u3003 \u300080 \u3003<\/th>\n 0.92<\/td>\n 0.81<\/td>\n 0.82<\/td>\n<\/tr>\n
\u300080 \u3003 \u300084 \u3003<\/th>\n 0.90<\/td>\n 0.80<\/td>\n 0.81<\/td>\n 0.82<\/td>\n 0.93<\/td>\n<\/tr>\n
\u300084 \u3003 \u300088 \u3003<\/th>\n 0.88<\/td>\n 0.80<\/td>\n<\/tr>\n
\u300088 \u3003 \u300092 \u3003<\/th>\n 0.86<\/td>\n 0.81<\/td>\n 0.90<\/td>\n<\/tr>\n
\u300092 \u3003 \u300096 \u3003<\/th>\n 0.99<\/td>\n 0.84<\/td>\n<\/tr>\n
\u300096 \u3003 \u3000100 \u3003<\/th>\n 0.97<\/td>\n 0.82<\/td>\n<\/tr>\n
100 \u3003<\/th>\n 0.95<\/td>\n 0.80<\/td>\n 0.80<\/td>\n<\/tr>\n<\/table>\n

\n\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae0\u7b2c2\u7bc0\u4ed8\u88683\u3011\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u8868\uff08\u5e733\u8ab2\u8a552\uff0d4\u5916\u30fb\u5e7318\u8ab2\u8a552\uff0d27\u5916\u6539\u6b63\uff09

\n\u203b\u672c\u8868\u306f\u5e73\u621019\u5e74\u5206\u4ee5\u964d\u7528\u3067\u3059\u3002<\/p>\n\n\n\n\n\n\n
\u5730\u533a\u533a\u5206<\/th>\n\u52a0\u7b97\u7387<\/th>\n<\/tr>\n
\u3000\u30d3\u30eb\u8857\u5730\u533a<\/td>\n0.03<\/td>\n<\/tr>\n
\u3000\u9ad8\u5ea6\u5546\u696d\u5730\u533a
\n \u3000\u7e41\u83ef\u8857\u5730\u533a<\/td>\n		 0.07<\/td>\n<\/tr>\n
\u3000\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/td>\n0.05<\/td>\n<\/tr>\n
\u3000\u666e\u901a\u4f4f\u5b85\u5730\u533a
\n \u3000\u4e2d\u5c0f\u5de5\u5834\u5730\u533a
\n\u3000\u5927\u5de5\u5834\u5730\u533a <\/td>\n		0.02<\/td>\n<\/tr>\n<\/table>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"

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