{"id":15026,"date":"2015-06-18T19:15:52","date_gmt":"2015-06-18T10:15:52","guid":{"rendered":""},"modified":"2023-10-05T14:44:54","modified_gmt":"2023-10-05T05:44:54","slug":"%e9%95%b7%e6%9c%9f%e9%96%93%e6%b8%85%e7%ae%97%e4%b8%ad%e3%81%ae%e4%bc%9a%e7%a4%be%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e9%95%b7%e6%9c%9f%e9%96%93%e6%b8%85%e7%ae%97%e4%b8%ad%e3%81%ae%e4%bc%9a%e7%a4%be%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-15026","title":{"rendered":"\u9577\u671f\u9593\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u4f1a\u793e\u304c\u89e3\u6563\u3057\u3066\u305d\u306e\u5f79\u5272\u3092\u7d42\u3048\u305f\u3068\u304d\u306f\u3001\u8ca1\u7523\u3092\u51e6\u5206\u3057\u3001\u50b5\u52d9\u3092\u5f01\u6e08\u3057\u3001\u6b8b\u3063\u305f\u8ca1\u7523\u3092\u682a\u4e3b\u306b\u5206\u914d\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u3092\u6e05\u7b97\u3068\u3044\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u5834\u5408\u3068\u5206\u914d\u3092\u884c\u308f\u305a\u9577\u671f\u306b\u308f\u305f\u308a\u6e05\u7b97\u304c\u7d9a\u3044\u3066\u3044\u308b\u5834\u5408\u3067\u306f\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\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\">\uff11\uff0e\u4f1a\u793e\u6e05\u7b97\u306e\u624b\u7d9a\u304d<\/a><ul><li><a href=\"#1\">(1)\t\u682a\u4e3b\u7dcf\u4f1a\u3067\u89e3\u6563\u306e\u7279\u5225\u6c7a\u8b70\u3001\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u6c7a\u8b70<\/a><\/li><li><a href=\"#2\">(2)\t\u89e3\u6563\u767b\u8a18\u3001\u6e05\u7b97\u4eba\u5c31\u4efb\u767b\u8a18<\/a><\/li><li><a href=\"#3\">(3)\t\u8ca1\u7523\u76ee\u9332\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210<\/a><\/li><li><a href=\"#4\">(4)\t\u50b5\u6a29\u8005\u306b\u5bfe\u3059\u308b\u516c\u544a\u3001\u50b5\u6a29\u8005\u306b\u5bfe\u3059\u308b\u500b\u5225\u50ac\u544a<\/a><\/li><li><a href=\"#5\">(5)\t\u50b5\u52d9\u306e\u5f01\u6e08<\/a><\/li><li><a href=\"#6\">(6)\t\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d<\/a><\/li><li><a href=\"#7\">(7)\t\u6e05\u7b97\u7d50\u4e86\u767b\u8a18<\/a><\/li><\/ul><\/li><li><a href=\"#i-2\">\uff12\uff0e\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-3\">\uff13\uff0e\u9577\u671f\u9593\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><\/ul><\/div>\n<h3><span id=\"i\">\uff11\uff0e\u4f1a\u793e\u6e05\u7b97\u306e\u624b\u7d9a\u304d<\/span><\/h3>\n<p>\u4f1a\u793e\u3092\u6e05\u7b97\u3059\u308b\u3068\u304d\u306f\u6b21\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u6e05\u7b97\u304c\u7d42\u308f\u308b\u307e\u3067\u306f\u6700\u77ed\u3067\u30822\u304b\u6708\u3042\u307e\u308a\u3001\u8ca1\u7523\u306e\u51e6\u5206\u3084\u50b5\u52d9\u306e\u6574\u7406\u306b\u624b\u9593\u53d6\u308b\u3068\u5e74\u5358\u4f4d\u306e\u671f\u9593\u3092\u8981\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"1\">(1)\t\u682a\u4e3b\u7dcf\u4f1a\u3067\u89e3\u6563\u306e\u7279\u5225\u6c7a\u8b70\u3001\u6e05\u7b97\u4eba\u306e\u9078\u4efb\u6c7a\u8b70<\/span><\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u304c\u89e3\u6563\u3059\u308b\u3068\u55b6\u696d\u6d3b\u52d5\u306f\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u6e05\u7b97\u4eba\u306e\u3082\u3068\u3067\u6e05\u7b97\u5b9f\u52d9\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"2\">(2)\t\u89e3\u6563\u767b\u8a18\u3001\u6e05\u7b97\u4eba\u5c31\u4efb\u767b\u8a18<\/span><\/h4>\n<p>\u89e3\u6563\u306e\u6c7a\u5b9a\u304b\u30892\u9031\u9593\u4ee5\u5185\u306b\u89e3\u6563\u767b\u8a18\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u540c\u6642\u306b\u3001\u6e05\u7b97\u4eba\u5c31\u4efb\u306e\u767b\u8a18\u3082\u884c\u3044\u307e\u3059\u3002<\/p>\n<h4><span id=\"3\">(3)\t\u8ca1\u7523\u76ee\u9332\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210<\/span><\/h4>\n<p>\u6e05\u7b97\u4eba\u304c\u4f1a\u793e\u306e\u8ca1\u7523\u306e\u73fe\u6cc1\u3092\u8abf\u3079\u3066\u3001\u8ca1\u7523\u76ee\u9332\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3092\u5f97\u307e\u3059\u3002<\/p>\n<h4><span id=\"4\">(4)\t\u50b5\u6a29\u8005\u306b\u5bfe\u3059\u308b\u516c\u544a\u3001\u50b5\u6a29\u8005\u306b\u5bfe\u3059\u308b\u500b\u5225\u50ac\u544a<\/span><\/h4>\n<p>\u4f1a\u793e\u304c\u89e3\u6563\u3057\u305f\u3053\u3068\u3092\u5b98\u5831\u3067\u516c\u544a\u3057\u307e\u3059\u3002\u50b5\u6a29\u8005\u304c\u308f\u304b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u500b\u5225\u306b\u50ac\u544a\u3057\u307e\u3059\u3002\u4f1a\u793e\u306e\u50b5\u52d9\u3092\u5f01\u6e08\u3059\u308b\u305f\u3081\u306b\u50b5\u6a29\u8005\u306b\u7533\u3057\u51fa\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u76ee\u7684\u3067\u3059\u3002<\/p>\n<h4><span id=\"5\">(5)\t\u50b5\u52d9\u306e\u5f01\u6e08<\/span><\/h4>\n<p>\u4f1a\u793e\u306b\u50b5\u52d9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u516c\u544a\u306e\u306e\u3061\u50b5\u52d9\u3092\u5f01\u6e08\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"6\">(6)\t\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d<\/span><\/h4>\n<p>\u4f1a\u793e\u306e\u8ca1\u7523\u3092\u51e6\u5206\u3057\u3001\u50b5\u52d9\u306e\u5f01\u6e08\u304c\u7d42\u4e86\u3057\u305f\u306e\u3061\u306b\u8ca1\u7523\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ca1\u7523\u3092\u682a\u4e3b\u306b\u5206\u914d\u3057\u307e\u3059\u3002<\/p>\n<h4><span id=\"7\">(7)\t\u6e05\u7b97\u7d50\u4e86\u767b\u8a18<\/span><\/h4>\n<p>\u3059\u3079\u3066\u306e\u6e05\u7b97\u624b\u7d9a\u304d\u304c\u7d42\u4e86\u3057\u305f\u3089\u3001\u6e05\u7b97\u4eba\u306f\u6e05\u7b97\u306b\u95a2\u3059\u308b\u6c7a\u7b97\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3092\u5f97\u307e\u3059\u3002\u627f\u8a8d\u304b\u30892\u9031\u9593\u4ee5\u5185\u306b\u6e05\u7b97\u7d50\u4e86\u306e\u767b\u8a18\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u6642\u70b9\u3067\u4f1a\u793e\u306e\u6cd5\u4eba\u683c\u306f\u6d88\u6ec5\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\uff12\uff0e\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054189-6\uff08\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\uff09\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u6e05\u7b97\u306e\u7d50\u679c\u5206\u914d\u3092\u53d7\u3051\u308b\u898b\u8fbc\u307f\u306e\u91d1\u984d\u3092\u3001\u8ab2\u7a0e\u6642\u671f\u304b\u3089\u5206\u914d\u3092\u53d7\u3051\u3089\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u306b\u5fdc\u3058\u305f\u57fa\u6e96\u5e74\u5229\u7387\u3067\u73fe\u5728\u306e\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u305f\u984d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5206\u914d\u91d1\u306e\u898b\u8fbc\u307f\u984d\u304b\u3089\u3001\u53d7\u3051\u53d6\u308b\u65e5\u307e\u3067\u306e\u91d1\u5229\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u3092\u5dee\u3057\u5f15\u304f\u3068\u3044\u3046\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\uff13\uff0e\u9577\u671f\u9593\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u5206\u914d\u3092\u884c\u308f\u305a\u9577\u671f\u306b\u308f\u305f\u308a\u6e05\u7b97\u4e2d\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3044\u308b\u4f1a\u793e\u306e\u682a\u5f0f\u306f\u3001\u6e05\u7b97\u306e\u7d50\u679c\u5206\u914d\u3092\u53d7\u3051\u3089\u308c\u308b\u898b\u8fbc\u307f\u306e\u91d1\u984d\u3084\u3001\u5206\u914d\u3092\u53d7\u3051\u3089\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u306e\u7b97\u5b9a\u304c\u56f0\u96e3\u3067\u3042\u308b\u305f\u3081\u3001\u524d\u8a18\u306e\u65b9\u6cd5\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e\u4f1a\u793e\u306e1\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f1a\u793e\u304c\u89e3\u6563\u3057\u3066\u305d\u306e\u5f79\u5272\u3092\u7d42\u3048\u305f\u3068\u304d\u306f\u3001\u8ca1\u7523\u3092\u51e6\u5206\u3057\u3001\u50b5\u52d9\u3092\u5f01\u6e08\u3057\u3001\u6b8b\u3063\u305f\u8ca1\u7523\u3092\u682a\u4e3b\u306b\u5206\u914d\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u3092\u6e05\u7b97\u3068\u3044\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306e\u682a\u5f0f\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002\u4e00\u822c\u7684 [&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\/15026"}],"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=15026"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/15026\/revisions"}],"predecessor-version":[{"id":19032,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/15026\/revisions\/19032"}],"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=15026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=15026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=15026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}