{"id":14995,"date":"2015-06-18T19:16:26","date_gmt":"2015-06-18T10:16:26","guid":{"rendered":""},"modified":"2023-10-05T14:29:18","modified_gmt":"2023-10-05T05:29:18","slug":"%e9%96%93%e5%8f%a3%e3%81%8c%e7%8b%ad%e3%81%84%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\/%e9%96%93%e5%8f%a3%e3%81%8c%e7%8b%ad%e3%81%84%e5%ae%85%e5%9c%b0%e3%81%ae%e8%a9%95%e4%be%a1-14995","title":{"rendered":"\u9593\u53e3\u304c\u72ed\u3044\u5b85\u5730\u306e\u8a55\u4fa1"},"content":{"rendered":"

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\n(1)\u4e00\u822c\u7684\u306b\u300c\u3046\u306a\u304e\u306e\u5bdd\u5e8a\u300d\u3068\u79f0\u3055\u308c\u308b\u3088\u3046\u306a\u3001\u8def\u7dda\u306b\u63a5\u3059\u308b\u9593\u53e3\u306b\u5bfe\u3057\u3066\u5965\u884c\u8ddd\u96e2\u304c\u8457\u3057\u304f\u9577\u3044\u5b85\u5730\u306e\u5834\u5408\u3002
\n(2)\u5b85\u5730\u81ea\u4f53\u306f\u7e26\u6a2a\u306e\u9577\u3055\u304c\u30d0\u30e9\u30f3\u30b9\u3092\u6301\u3063\u305f\u6574\u5f62\u5730\u3067\u306f\u3042\u308b\u304c\u3001\u305d\u306e\u6574\u5f62\u5730\u306b\u63a5\u3059\u308b\u8def\u7dda\u304c\u30ab\u30fc\u30d6\u3057\u305f\u308a\u6298\u308c\u66f2\u304c\u3063\u305f\u308a\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u6574\u5f62\u5730\u304c\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u90e8\u5206\u304c\u4ed6\u306e\u5b85\u5730\u3084\u7530\u7551\u306a\u3069\u306e\u8def\u7dda\u4ee5\u5916\u306e\u571f\u5730\u306b\u63a5\u3057\u3066\u3044\u308b\u90e8\u5206\u3088\u308a\u3082\u8457\u3057\u304f\u5c11\u306a\u3044\u5834\u5408\u3002
\n\u3053\u306e\u3088\u3046\u306a\u571f\u5730\u306b\u5bfe\u3057\u3066\u4e00\u822c\u7684\u306a\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u4fa1\u984d\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u571f\u5730\u3078\u306e\u8a55\u4fa1\u4fa1\u984d\u304c\u5b9f\u72b6\u3068\u306f\u7570\u306a\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u554f\u984c\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n

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\n\u307e\u305f\u66f4\u306b\u300c\u5965\u884c\u304c\u9577\u5927\u300d\u3068\u3044\u3046\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u9593\u53e3\u304c\u72ed\u3044\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u3067\u6c42\u3081\u305f\u88dc\u6b63\u8def\u7dda\u4fa1\u306b\u3001\u66f4\u306b\u300c\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u300d\u3092\u639b\u3051\u7b97\u3057\u3066\u3001\u8def\u7dda\u4fa1\u3092\u9593\u53e3\u3068\u5965\u884c\u306e\u4e21\u65b9\u3067\u88dc\u6b63\u3057\u305f\u88dc\u6b63\u8def\u7dda\u4fa1\u3092\u57fa\u306b\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002
\n\u5c1a\u3001\u300c\u9593\u53e3\u304c\u72ed\u3044\u5b85\u5730\u300d\u304a\u3088\u3073\u300c\u5965\u884c\u304c\u9577\u5927\u306e\u5b85\u5730\u300d\u306f\u3001\u56fd\u7a0e\u5e81\u3067\u306f\u8def\u7dda\u4fa1\u65b9\u5f0f\u3067\u5b9a\u3081\u308b\u5730\u533a\u533a\u5206\u6bce\u306b\u6b21\u306e\u901a\u308a\u306e\u9577\u3055\u3092\u6c7a\u3081\u3066\u3044\u307e\u3059\u3002
\n<\/p>\n

\n
\n

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\n\u6b21\u306b\u63b2\u3052\u308b\u5b85\u5730\uff08\u4e0d\u6574\u5f62\u5730\u53ca\u3073\u7121\u9053\u8def\u5730\u3092\u9664\u304f\u3002\uff09\u306e\u4fa1\u984d\u306f\u300115\u226a\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u226b\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306b\u305d\u308c\u305e\u308c\u6b21\u306b\u63b2\u3052\u308b\u88dc\u6b63\u7387\u8868\u306b\u5b9a\u3081\u308b\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u6c42\u3081\u305f\u4fa1\u984d\u306b\u3053\u308c\u3089\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\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5730\u7a4d\u304c\u5927\u304d\u3044\u3082\u306e\u7b49\u306b\u3042\u3063\u3066\u306f\u3001\u8fd1\u508d\u306e\u5b85\u5730\u306e\u4fa1\u984d\u3068\u306e\u5747\u8861\u3092\u8003\u616e\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u88dc\u6b63\u7387\u8868\u306b\u5b9a\u3081\u308b\u88dc\u6b63\u7387\u3092\u9069\u5b9c\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u8ffd\u52a0\uff09
\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
\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

\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae0\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
\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
\u5730\u533a\u533a\u5206<\/div>\n

\u3000\u3000\u3000\u3000\u3000 \u3000 \u3000\u3000\u3000
\n
\n \u9593\u53e3\u8ddd\u96e2\u3000\u3000
\n (\u30e1\u30fc\u30c8\u30eb)\u3000<\/th>\n

\u30d3\u30eb\u8857\u5730\u533a<\/th>\n\u9ad8\u5ea6\u5546\u696d\u5730\u533a<\/th>\n\u7e41\u83ef\u8857\u5730\u533a<\/th>\n\u666e\u901a\u5546\u696d\u30fb
\n \u4f75\u7528\u4f4f\u5b85\u5730\u533a<\/th>\n		\u666e\u901a\u4f4f\u5b85
\n \u5730\u533a<\/th>\n		\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n\u5927\u5de5\u5834\u5730\u533a<\/th>\n<\/tr>\n
\u30004\u672a\u6e80<\/th>\n–<\/td>\n0.85<\/td>\n0.90<\/td>\n0.90<\/td>\n0.90<\/td>\n0.80<\/td>\n0.80<\/td>\n<\/tr>\n
\u30004\u4ee5\u4e0a6\u672a\u6e80\u3000 <\/th>\n–<\/td>\n 0.94<\/td>\n 1.00<\/td>\n 0.97<\/td>\n 0.94<\/td>\n 0.85<\/td>\n 0.85<\/td>\n<\/tr>\n
\u30006 \u3003 \u30008 \u3003<\/th>\n–<\/td>\n 0.97<\/td>\n 1.00<\/td>\n 0.97<\/td>\n 0.90<\/td>\n 0.90<\/td>\n<\/tr>\n
\u30008 \u3003 \u300010 \u3003<\/th>\n 0.95<\/td>\n 1.00<\/td>\n 1.00<\/td>\n 0.95<\/td>\n 0.95<\/td>\n<\/tr>\n
\u300010 \u3003 \u300016 \u3003<\/th>\n 0.97<\/td>\n 1.00<\/td>\n 0.97<\/td>\n<\/tr>\n
\u300016 \u3003 \u300022 \u3003<\/th>\n 0.98<\/td>\n 0.98<\/td>\n<\/tr>\n
\u300022 \u3003 \u300028 \u3003<\/th>\n 0.99<\/td>\n 0.99<\/td>\n<\/tr>\n
\u300028 \u3003<\/th>\n 1.00<\/td>\n 1.00<\/td>\n<\/tr>\n<\/table>\n

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\n

\u5730\u533a\u533a\u5206<\/p>\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\u5965\u884c\u8ddd\u96e2<\/td>\n<\/tr>\n
<\/td>\n<\/tr>\n
\u9593\u53e3\u8ddd\u96e2<\/td>\n<\/tr>\n<\/table>\n<\/th>\n\u30d3\u30eb\u8857\u5730\u533a <\/th>\n\u9ad8\u5ea6\u5546\u696d\u5730\u533a
\n \u7e41\u83ef\u8857\u5730\u533a
\n \u666e\u901a\u5546\u696d\u30fb
\n \u4f75\u7528\u4f4f\u5b85\u5730\u533a\u3000 <\/th>\n		\u666e\u901a\u4f4f\u5b85\u5730\u533a<\/th>\n\u4e2d\u5c0f\u5de5\u5834\u5730\u533a<\/th>\n\u5927\u5de5\u5834\u5730\u533a <\/th>\n<\/tr>\n
\u30002\u4ee5\u4e0a3\u672a\u6e80<\/th>\n 1.00<\/td>\n 1.00<\/td>\n 0.98<\/td>\n 1.00<\/td>\n1.00<\/td>\n<\/tr>\n
\u30003 \u3003 \u30004 \u3003<\/th>\n 0.99<\/td>\n 0.96<\/td>\n 0.99<\/td>\n<\/tr>\n
\u30004 \u3003 \u30005 \u3003<\/th>\n 0.98<\/td>\n 0.94<\/td>\n 0.98<\/td>\n<\/tr>\n
\u30005 \u3003 \u30006 \u3003<\/th>\n 0.96<\/td>\n 0.92<\/td>\n 0.96<\/td>\n<\/tr>\n
\u30006 \u3003 \u30007 \u3003<\/th>\n 0.94<\/td>\n 0.90<\/td>\n 0.94<\/td>\n<\/tr>\n
\u30007 \u3003 \u30008 \u3003<\/th>\n 0.92<\/td>\n 0.92<\/td>\n<\/tr>\n
\u30008 \u3003<\/th>\n 0.90<\/td>\n 0.90<\/td>\n<\/tr>\n<\/table>\n

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\n\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5730\u57df\uff08\u4ee5\u4e0b\u300c\u8def\u7dda\u4fa1\u5730\u57df\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1\u304c\u304a\u304a\u3080\u306d\u540c\u4e00\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u5730\u57df\u3054\u3068\u306b\u3001\u56fd\u7a0e\u5c40\u9577\u304c\u6b21\u306b\u63b2\u3052\u308b\u5730\u533a\u3092\u5b9a\u3081\u308b\u3082\u306e\u3068\u3059\u308b\u3002\uff08\u5e733\u8ab2\u8a552-4\u5916\u8ffd\u52a0\uff09
\n\uff081\uff09\u3000\u30d3\u30eb\u8857\u5730\u533a
\n\uff082\uff09\u3000\u9ad8\u5ea6\u5546\u696d\u5730\u533a
\n\uff083\uff09\u3000\u7e41\u83ef\u8857\u5730\u533a
\n\uff084\uff09\u3000\u666e\u901a\u5546\u696d\u30fb\u4f75\u7528\u4f4f\u5b85\u5730\u533a
\n\uff085\uff09\u3000\u666e\u901a\u4f4f\u5b85\u5730\u533a
\n\uff086\uff09\u3000\u4e2d\u5c0f\u5de5\u5834\u5730\u533a
\n\uff087\uff09\u3000\u5927\u5de5\u5834\u5730\u533a<\/p>\n<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"

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