{"id":14998,"date":"2015-06-18T19:16:23","date_gmt":"2015-06-18T10:16:23","guid":{"rendered":""},"modified":"2023-10-05T14:29:57","modified_gmt":"2023-10-05T05:29:57","slug":"%e5%b1%88%e6%8a%98%e8%b7%af%e3%81%ab%e9%9d%a2%e3%81%99%e3%82%8b%e4%b8%8d%e6%95%b4%e5%bd%a2%e5%9c%b0%e3%81%ae%e6%83%b3%e5%ae%9a%e6%95%b4%e5%bd%a2%e5%9c%b0%e3%81%ae%e3%81%a8%e3%82%8a%e6%96%b9","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%b1%88%e6%8a%98%e8%b7%af%e3%81%ab%e9%9d%a2%e3%81%99%e3%82%8b%e4%b8%8d%e6%95%b4%e5%bd%a2%e5%9c%b0%e3%81%ae%e6%83%b3%e5%ae%9a%e6%95%b4%e5%bd%a2%e5%9c%b0%e3%81%ae%e3%81%a8%e3%82%8a%e6%96%b9-14998","title":{"rendered":"\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u3068\u308a\u65b9"},"content":{"rendered":"<p>\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u571f\u5730\u306f\u3001\u305d\u306e\u5c48\u6298\u8def\u306b\u5185\u63a5\u3059\u308b\u571f\u5730\u3067\u3042\u308a\u300c\u6e96\u89d2\u5730\u300d\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u5fc5\u305a\u4e0d\u6574\u5f62\u5730\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u306b\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae020\uff1a\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u65b9\u6cd5\u3067\u306e\u3001\u8a72\u5f53\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u4e00\u756a\u884c\u3044\u3084\u3059\u3044\u65b9\u6cd5\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae020\uff1a\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1(2)\u300d\u3067\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u3001\u300c\u60f3\u5b9a\u6574\u5f62\u5730\u300d\u3092\u4f7f\u7528\u3057\u3066\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3092\u884c\u3046\u65b9\u6cd5\u3068\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\">\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u60f3\u5b9a\u6574\u5f62\u5730<\/a><\/li><li><a href=\"#i-2\">\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u3068\u308a\u65b9<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u60f3\u5b9a\u6574\u5f62\u5730<\/span><\/h3>\n<p>\u4e0d\u6574\u5f62\u5730\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u306f\u3001\u8a72\u5f53\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u5168\u57df\u3092\u56f2\u3080\u3001\u6b63\u9762\u8def\u7dda\u306b\u9762\u3059\u308b\u9577\u65b9\u5f62\uff08\u6b63\u65b9\u5f62\u3092\u542b\u3080\uff09\u3092\u63cf\u3044\u3066\u3001\u305d\u308c\u3092\u4e0d\u6574\u5f62\u5730\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5c48\u6298\u8def\u90e8\u5206\u306e\u5f62\u72b6\u3084\u4f4d\u7f6e\u3001\u53ca\u3073\u4e0d\u6574\u5f62\u5730\u3067\u3042\u308b\u571f\u5730\u306e\u5f62\u72b6\u306b\u3088\u308a\u3001\u56f3\u9762\u4e0a\u3067\u306f\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u3068\u308a\u65b9\u304c\u4f55\u7a2e\u985e\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u300c\u4e0d\u6574\u5f62\u5730\u306e\u4e00\u8fba\u306b\u91cd\u306a\u308b\u3088\u3046\u306a\u9577\u65b9\u5f62\u306e\u4e00\u8fba\u3068\u3057\u3066\u5b9a\u6574\u5f62\u5730\u3092\u63cf\u304f\u65b9\u6cd5\u300d\u3001\u3082\u3057\u304f\u306f\u300c\u5916\u63a5\u306e\u4e0d\u6574\u5f62\u5730\u5834\u5408\u306b\u3001\u5c48\u6298\u8def\u306b\u63a5\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u7aef2\u70b9\u3092\u7d50\u3093\u3067\u9577\u65b9\u5f62\u306e\u4e00\u8fba\u3068\u3057\u3066\u3001\u305d\u308c\u3092\u5143\u306b\u3057\u3066\u60f3\u5b9a\u6574\u5f62\u5730\u3092\u63cf\u304f\u65b9\u6cd5\u300d\u3084\u300c\u5185\u63a5\u306e\u4e0d\u6574\u5f62\u5730\u306e\u5834\u5408\u306b\u3001\u5c48\u6298\u8def\u306e\u9802\u70b9\u3092\u901a\u308b\u7dda\u3092\u9577\u65b9\u5f62\u306e\u4e00\u8fba\u3068\u3057\u3066\u3001\u305d\u308c\u3092\u5143\u306b\u60f3\u5b9a\u6574\u5f62\u5730\u3092\u63cf\u304f\u65b9\u6cd5\u300d\u3001\u3082\u3057\u304f\u306f\u300c\u5c48\u6298\u8def\u304b\u3089\u5782\u76f4\u306b\u4f38\u3070\u3057\u305f\u7dda\u3068\u4e0d\u6574\u5f62\u5730\u3068\u306e\u63a5\u70b9\u3092\u9577\u65b9\u5f62\u306e\u4e00\u8fba\u3068\u3057\u3066\u3001\u66f4\u306b\u305d\u306e\u8fba\u304b\u3089\u5782\u76f4\u306b\u4f38\u3070\u3057\u3066\u5c48\u6298\u5148\u306e\u9053\u8def\u3068\u4e0d\u6574\u5f62\u5730\u306e\u7aef\u70b9\u3068\u3092\u7d50\u3093\u3060\u70b9\u3092\u9577\u65b9\u5f62\u306e\u3082\u3046\u4e00\u70b9\u3068\u3057\u3066\u3001\u60f3\u5b9a\u6574\u5f62\u5730\u3092\u63cf\u304f\u65b9\u6cd5\u300d\u306a\u3069\u3001\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u63cf\u304d\u65b9\u306f\u4f55\u7a2e\u985e\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u3068\u308a\u65b9<\/span><\/h3>\n<p>\u7a0e\u5236\u4e0a\u3067\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u4e0d\u6574\u5f62\u5730\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u3068\u308a\u65b9\u3068\u3057\u3066\u306f\u3001\u60f3\u5b9a\u6574\u5f62\u5730\u3067\u3042\u308b\u9577\u65b9\u5f62\u306e\u9762\u7a4d\u304c\u4e00\u756a\u5c0f\u3055\u304f\u306a\u308b\u3082\u306e\u3092\u7528\u3044\u3066\u3001\u76f8\u7d9a\u7b49\u306e\u7a0e\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u3068\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u571f\u5730\u306e\u5f62\u72b6\u3084\u5c48\u6298\u8def\u306e\u89d2\u5ea6\u306b\u3088\u308a\u60f3\u5b9a\u6574\u5f62\u5730\u306e\u3068\u308a\u65b9\u304c\u4f55\u7a2e\u985e\u3082\u3042\u308b\u305f\u3081\u306b\u3001\u4fa1\u984d\u306e\u8a55\u4fa1\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u8003\u3048\u3089\u308c\u308b\u60f3\u5b9a\u6574\u5f62\u5730\u3092\u3059\u3079\u3066\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u6700\u5c0f\u306e\u9762\u7a4d\u306e\u60f3\u5b9a\u6574\u5f62\u5730\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\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\u7ae020\u3011\uff08\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\uff09<br \/>\n\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 decoding=\"async\" src=\"\/images\/dictionary\/02.gif\"><\/p>\n<p>\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<\/blockquote><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5c48\u6298\u8def\u306b\u9762\u3059\u308b\u571f\u5730\u306f\u3001\u305d\u306e\u5c48\u6298\u8def\u306b\u5185\u63a5\u3059\u308b\u571f\u5730\u3067\u3042\u308a\u300c\u6e96\u89d2\u5730\u300d\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u5fc5\u305a\u4e0d\u6574\u5f62\u5730\u306b\u306a\u308a\u307e\u3059\u3002 \u305d\u306e\u305f\u3081\u306b\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae020\uff1a\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u65b9\u6cd5\u3067\u306e\u3001\u8a72\u5f53\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068 [&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\/14998"}],"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=14998"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14998\/revisions"}],"predecessor-version":[{"id":19004,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14998\/revisions\/19004"}],"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=14998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}