{"id":15000,"date":"2015-06-18T19:16:21","date_gmt":"2015-06-18T10:16:21","guid":{"rendered":""},"modified":"2023-10-05T14:30:31","modified_gmt":"2023-10-05T05:30:31","slug":"%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e4%b8%80%e5%9b%a3%e3%81%ae%e9%9b%91%e7%a8%ae%e5%9c%b0%e3%81%ae%e5%88%a4%e5%ae%9a","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e4%b8%80%e5%9b%a3%e3%81%ae%e9%9b%91%e7%a8%ae%e5%9c%b0%e3%81%ae%e5%88%a4%e5%ae%9a-15000","title":{"rendered":"\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u4e00\u56e3\u306e\u96d1\u7a2e\u5730\u306e\u5224\u5b9a"},"content":{"rendered":"<p>\u7a0e\u5236\u4e0a\u3067\u306e\u5730\u76ee\u3068\u3057\u3066\u306e\u96d1\u7a2e\u5730\u306f\u3001\u300c\u4e0d\u52d5\u7523\u767b\u8a18\u4e8b\u52d9\u53d6\u6271\u624b\u7d9a\u6e96\u5247\uff08\u5e73\u621017\u5e742\u670825\u65e5\u4ed8\u6c11\u4e8c\u7b2c456\u53f7\u6cd5\u52d9\u7701\u6c11\u4e8b\u5c40\u9577\u901a\u9054\uff09\u7b2c68\u6761\u53ca\u3073\u7b2c69\u6761\u300d\u306b\u8a72\u5f53\u3059\u308b\u571f\u5730\u3092\u6307\u3057\u307e\u3059\u3002<br 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id=\"i-2\">\u4e00\u56e3\u306e\u96d1\u7a2e\u5730\u306e\u5224\u5b9a\u65b9\u6cd5<\/span><\/h3>\n<p>\u3053\u306e\u5834\u5408\u306e\u4e00\u56e3\u306e\u96d1\u7a2e\u5730\u306e\u5224\u5b9a\u65b9\u6cd5\u306f\u3001\u307e\u305a\u306f\u300c\u3059\u3079\u3066\u304c\u540c\u3058\u76ee\u7684\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u300d\u3068\u3044\u3046\u70b9\u3092\u6e80\u305f\u3057\u305f\u4e0a\u3067\u3001\u6b21\u306e\u70b9\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n(1)\u7269\u7406\u7684\u306b\u4e00\u4f53\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br 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\/>\n\u3053\u308c\u3089\u306e\u6761\u4ef6\u3092\u3001\u4e00\u56e3\u306e\u96d1\u7a2e\u5730\u306e\u5224\u5b9a\u65b9\u6cd5\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"cite\">\n<blockquote>\n<p>\u3010\u8ca1\u7523\u8a55\u4fa1\u7dcf\u5247\u57fa\u672c\u901a\u9054\u7b2c2\u7ae07-2\u3011\uff08\u8a55\u4fa1\u5358\u4f4d\uff09<br \/>\n\u571f\u5730\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u8a55\u4fa1\u5358\u4f4d\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3068\u3059\u308b\u3002\uff08\u5e7311\u8ab2\u8a552\uff0d12\u5916\u8ffd\u52a0\u30fb\u5e7316\u8ab2\u8a552\uff0d7\u5916\u6539\u6b63\uff09<br \/>\n\uff081\uff09\u3000\u5b85\u5730<br 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\/>\n\uff082\uff09\u3000\u7530\u53ca\u3073\u7551<br \/>\n\u3000\u7530\u53ca\u3073\u7551\uff08\u4ee5\u4e0b\u300c\u8fb2\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u306f\u30011\u679a\u306e\u8fb2 \u5730\uff08\u8015\u4f5c\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b1\u533a\u753b\u306e\u8fb2\u5730\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002<br \/>\n\u3000\u305f\u3060\u3057\u300136\uff0d3((\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306e\u7bc4\u56f2))\u306b\u5b9a\u3081\u308b\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u300140((\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730\u300140\uff0d2((\u5e83\u5927\u306a\u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730\u53ca\u307340\uff0d3((\u751f\u7523\u7dd1\u5730\u306e\u8a55\u4fa1))\u306b\u5b9a\u3081\u308b\u751f\u7523\u7dd1\u5730\u306f\u3001\u305d\u308c\u305e\u308c\u3092\u5229\u7528\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u56e3\u306e\u8fb2\u5730\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001(1)\u306e(\u6ce8)\u306b\u5b9a\u3081\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e(\u6ce8)\u3092\u6e96\u7528\u3059\u308b\u3002<br \/>\n\uff083\uff09\u3000\u5c71\u6797<br \/>\n\u3000\u5c71\u6797\u306f\u30011\u7b46\uff08\u5730\u65b9\u7a0e\u6cd5(\u662d\u548c25\u5e74\u6cd5\u5f8b\u7b2c226\u53f7\uff09\u7b2c341\u6761\u226a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u95a2\u3059\u308b\u7528\u8a9e\u306e\u610f\u7fa9\u226b\u7b2c10\u53f7\u306b\u898f\u5b9a\u3059\u308b\u571f\u5730\u8ab2\u7a0e\u53f0\u5e33\u53c8\u306f\u540c\u6761\u7b2c11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u571f\u5730\u88dc\u5145\u8ab2\u7a0e\u53f0\u5e33\u306b\u767b\u9332\u3055\u308c\u305f1\u7b46\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u306e\u5c71\u6797\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002<br \/>\n\u3000\u305f\u3060\u3057\u300149((\u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u5c71\u6797\u53ca\u307349\uff0d2((\u5e83\u5927\u306a\u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u5c71\u6797\u306f\u3001\u5229\u7528\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u56e3\u306e\u5c71\u6797\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001(1)\u306e(\u6ce8)\u306b\u5b9a\u3081\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e(\u6ce8)\u3092\u6e96\u7528\u3059\u308b\u3002<br \/>\n\uff084\uff09\u3000\u539f\u91ce<br \/>\n\u3000\u539f\u91ce\u306f\u30011\u7b46\u306e\u539f\u91ce\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002<br \/>\n\u305f\u3060\u3057\u300158\uff0d3((\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u539f\u91ce\u53ca\u307358\uff0d4((\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u539f\u91ce\u306f\u3001\u5229\u7528\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u56e3\u306e\u539f\u91ce\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001(1)\u306e(\u6ce8)\u306b\u5b9a\u3081\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e(\u6ce8)\u3092\u6e96\u7528\u3059\u308b\u3002<br \/>\n\uff085\uff09\u3000\u7267\u5834\u53ca\u3073\u6c60\u6cbc<br \/>\n\u3000\u7267\u5834\u53ca\u3073\u6c60\u6cbc\u306f\u3001\u539f\u91ce\u306b\u6e96\u305a\u308b\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002<br \/>\n\uff086\uff09\u3000\u9271\u6cc9\u5730<br \/>\n\u3000\u9271\u6cc9\u5730\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u30011\u7b46\u306e\u9271\u6cc9\u5730\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002<br \/>\n\uff087\uff09\u3000\u96d1\u7a2e\u5730<br \/>\n\u3000\u96d1\u7a2e\u5730\u306f\u3001\u5229\u7528\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u56e3\u306e\u96d1\u7a2e\u5730\uff08\u540c\u4e00\u306e\u76ee\u7684\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u96d1\u7a2e\u5730\u3092\u3044\u3046\u3002\uff09\u3092\u8a55\u4fa1\u5358\u4f4d\u3068\u3059\u308b\u3002<br \/>\n\u3000\u305f\u3060\u3057\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u4ee5\u5916\u306e\u90fd\u5e02\u8a08\u753b\u533a\u57df\u3067\u5e02\u8857\u5730\u7684\u5f62\u614b\u3092\u5f62\u6210\u3059\u308b\u5730\u57df\u306b\u304a\u3044\u3066\u300182\u226a\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1\u226b\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5b85\u5730\u3068\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u96d1\u7a2e\u5730\u304c2\u4ee5\u4e0a\u306e\u8a55\u4fa1\u5358\u4f4d\u306b\u3088\u308a\u4e00\u56e3\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u5f62\u72b6\u3001\u5730\u7a4d\u306e\u5927\u5c0f\u3001\u4f4d\u7f6e\u7b49\u304b\u3089\u307f\u3066\u3053\u308c\u3089\u3092\u4e00\u56e3\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e00\u56e3\u306e\u96d1\u7a2e\u5730\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u30011\u306e(\u6ce8)\u306b\u5b9a\u3081\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e(\u6ce8)\u3092\u6e96\u7528\u3059\u308b\u3002<br \/>\n(\u6ce8)<br \/>\n1\u3000\u300c1\u753b\u5730\u306e\u5b85\u5730\u300d\u306f\u3001\u5fc5\u305a\u3057\u30821\u7b46\u306e\u5b85\u5730\u304b\u3089\u306a\u308b\u3068\u306f\u9650\u3089\u305a\u30012\u7b46\u4ee5\u4e0a\u306e\u5b85\u5730\u304b\u3089\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u30011\u7b46\u306e\u5b85\u5730\u304c2\u753b\u5730\u4ee5\u4e0a\u306e\u5b85\u5730\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<br \/>\n2\u3000\u300c1\u679a\u306e\u8fb2\u5730\u300d\u306f\u3001\u5fc5\u305a\u3057\u30821\u7b46\u306e\u8fb2\u5730\u304b\u3089\u306a\u308b\u3068\u306f\u9650\u3089\u305a\u30012\u7b46\u4ee5\u4e0a\u306e\u8fb2\u5730\u304b\u3089\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u307e\u305f\u30011\u7b46\u306e\u8fb2\u5730\u304c2\u679a\u4ee5\u4e0a\u306e\u8fb2\u5730\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<br \/>\n3\u3000\u3044\u305a\u308c\u306e\u7528\u306b\u3082\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u4e00\u56e3\u306e\u96d1\u7a2e\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5168\u4f53\u3092\u300c\u5229\u7528\u306e\u5358\u4f4d\u3068\u306a\u3063\u3066\u3044\u308b\u4e00\u56e3\u306e\u96d1\u7a2e\u5730\u300d\u3068\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\u7ae07\u3011\uff08\u571f\u5730\u306e\u8a55\u4fa1\u4e0a\u306e\u533a\u5206\uff09<br \/>\n\u571f\u5730\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5730\u76ee\u306e\u5225\u306b\u8a55\u4fa1\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u4e00\u4f53\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u4e00\u56e3\u306e\u571f\u5730\u304c2\u4ee5\u4e0a\u306e\u5730\u76ee\u304b\u3089\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e00\u56e3\u306e\u571f\u5730\u306f\u3001\u305d\u306e\u3046\u3061\u306e\u4e3b\u305f\u308b\u5730\u76ee\u304b\u3089\u306a\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u305d\u306e\u4e00\u56e3\u306e\u571f\u5730\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n\u3000\u306a\u304a\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\uff08\u90fd\u5e02\u8a08\u753b\u6cd5\uff08\u662d\u548c43\u5e74\u6cd5\u5f8b\u7b2c100\u53f7\uff09\u7b2c7\u6761((\u533a\u57df\u533a\u5206))\u7b2c3\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u300d\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u4ee5\u5916\u306e\u90fd\u5e02\u8a08\u753b\u533a\u57df\uff08\u540c\u6cd5\u7b2c4\u6761((\u5b9a\u7fa9))\u7b2c2\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u90fd\u5e02\u8a08\u753b\u533a\u57df\u300d\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3067\u5e02\u8857\u5730\u7684\u5f62\u614b\u3092\u5f62\u6210\u3059\u308b\u5730\u57df\u306b\u304a\u3044\u3066\u300140((\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730\uff0840\uff0d3((\u751f\u7523\u7dd1\u5730\u306e\u8a55\u4fa1))\u306b\u5b9a\u3081\u308b\u751f\u7523\u7dd1\u5730\u3092\u9664\u304f\u3002\uff09\u300140\uff0d2((\u5e83\u5927\u306a\u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u8fb2\u5730\uff0840\uff0d3\u306b\u5b9a\u3081\u308b\u751f\u7523\u7dd1\u5730\u3092\u9664\u304f\u3002\uff09\u300149((\u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u5c71\u6797\u300149\uff0d2((\u5e83\u5927\u306a\u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u5c71\u6797\u300158\uff0d3((\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u539f\u91ce\u300158\uff0d4((\u5e83\u5927\u306a\u5e02\u8857\u5730\u539f\u91ce\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u539f\u91ce\u53c8\u306f82((\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1))\u306e\u672c\u6587\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5b85\u5730\u3068\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u96d1\u7a2e\u5730\u306e\u3044\u305a\u308c\u304b2\u4ee5\u4e0a\u306e\u5730\u76ee\u306e\u571f\u5730\u304c\u96a3\u63a5\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u5f62\u72b6\u3001\u5730\u7a4d\u306e\u5927\u5c0f\u3001\u4f4d\u7f6e\u7b49\u304b\u3089\u307f\u3066\u3053\u308c\u3089\u3092\u4e00\u56e3\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e00\u56e3\u306e\u571f\u5730\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<br 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