{"id":15028,"date":"2026-01-20T08:00:50","date_gmt":"2026-01-19T23:00:50","guid":{"rendered":""},"modified":"2026-01-20T10:25:26","modified_gmt":"2026-01-20T01:25:26","slug":"%e5%a4%96%e5%9b%bd%e3%81%ae%e8%a8%bc%e5%88%b8%e5%8f%96%e5%bc%95%e6%89%80%e3%81%ab%e4%b8%8a%e5%a0%b4%e3%81%95%e3%82%8c%e3%81%a6%e3%81%84%e3%82%8b%e6%a0%aa%e5%bc%8f%e3%81%ae%e8%a9%95%e4%be%a1","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e5%a4%96%e5%9b%bd%e3%81%ae%e8%a8%bc%e5%88%b8%e5%8f%96%e5%bc%95%e6%89%80%e3%81%ab%e4%b8%8a%e5%a0%b4%e3%81%95%e3%82%8c%e3%81%a6%e3%81%84%e3%82%8b%e6%a0%aa%e5%bc%8f%e3%81%ae%e8%a9%95%e4%be%a1-15028","title":{"rendered":"\u5916\u56fd\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u2502\u65e5\u672c\u5186\u3078\u306e\u63db\u7b97\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u8fd1\u5e74\u306f\u8a3c\u5238\u4f1a\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u5145\u5b9f\u3057\u3066\u3044\u3066\u3001\u500b\u4eba\u3067\u3082\u624b\u8efd\u306b\u5916\u56fd\u306e\u5e02\u5834\u3067\u682a\u5f0f\u53d6\u5f15\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5916\u56fd\u306e\u682a\u5f0f\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u5916\u56fd\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\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\u5916\u56fd\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u306e\u8a55\u4fa1<\/a><\/li><li><a href=\"#i-2\">\uff12\uff0e\u90a6\u8ca8\u3078\u306e\u63db\u7b97<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\uff11\uff0e\u5916\u56fd\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u306e\u8a55\u4fa1<\/span><\/h2>\n<p><span 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1.6em;\">\n<li>\u8ab2\u7a0e\u6642\u671f\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u307e\u305f\u306f\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65e5\uff09\u306e\u6700\u7d42\u4fa1\u683c\uff08\u7d42\u5024\uff09<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u6708\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u5e73\u5747\u984d<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u6708\u306e\u524d\u6708\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u5e73\u5747\u984d<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u6708\u306e\u524d\u3005\u6708\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u5e73\u5747\u984d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<br \/>\n\u8ab2\u7a0e\u6642\u671f\u306b\u6700\u7d42\u4fa1\u683c\u304c\u306a\u3044\u5834\u5408\u3001\u6a29\u5229\u843d\u3061\u3084\u914d\u5f53\u843d\u3061\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3084\u500b\u4eba\u9593\u306e\u58f2\u8cb7\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u3001\u65e5\u672c\u56fd\u5185\u306e\u4e0a\u5834\u682a\u5f0f\u306b\u6e96\u3058\u305f\u65b9\u6cd5\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-2\">\uff12\uff0e\u90a6\u8ca8\u3078\u306e\u63db\u7b97<\/span><\/h2>\n<p>\u5916\u56fd\u306e\u682a\u5f0f\u306f\u73fe\u5730\u306e\u901a\u8ca8\u3067\u53d6\u5f15\u3055\u308c\u3001\u4fa1\u683c\u3082\u73fe\u5730\u306e\u901a\u8ca8\u3067\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u73fe\u5730\u306e\u901a\u8ca8\u3067\u8868\u793a\u3055\u308c\u305f\u4fa1\u683c\u3092\u90a6\u8ca8\uff08\u65e5\u672c\u5186\uff09\u306b\u63db\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u90a6\u8ca8\u3078\u306e\u63db\u7b97\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u898f\u5b9a\u304c\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u3001<span class=\"yellow-line\"><strong>\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u304c\u516c\u8868\u3059\u308b\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u6700\u7d42\u306e\u70ba\u66ff\u76f8\u5834\uff08\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u8cb7\u76f8\u5834\u3001TTB\uff09\u3067\u63db\u7b97<\/strong><\/span>\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u306e\u4f11\u65e5\u306a\u3069\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u70ba\u66ff\u76f8\u5834\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u3088\u308a\u524d\u3067\u6700\u3082\u8fd1\u3044\u65e5\u306e\u6700\u7d42\u306e\u70ba\u66ff\u76f8\u5834\u3067\u63db\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u304c\u516c\u8868\u3059\u308b\u70ba\u66ff\u76f8\u5834\u306b\u306f\u3001\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u8cb7\u76f8\u5834\uff08TTB\uff09\u306e\u307b\u304b\u3001<span class=\"yellow-line\"><strong>\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u58f2\u76f8\u5834\uff08TTS\uff09\u3001\u5916\u56fd\u901a\u8ca8\u8cb7\u76f8\u5834\uff08Cash Buying\uff09\u3001\u5916\u56fd\u901a\u8ca8\u58f2\u76f8\u5834\uff08Cash Selling\uff09<\/strong><\/span>\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u58f2\u76f8\u5834\u3068\u8cb7\u76f8\u5834\u306e\u533a\u5225\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u7acb\u5834\u3067\u8003\u3048\u308b\u3068\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5916\u8ca8\u3092\u90a6\u8ca8\u306b\u4e21\u66ff\u3059\u308b\u5834\u5408\u306f\u3001\u9867\u5ba2\u304c\u91d1\u878d\u6a5f\u95a2\u306b\u5916\u8ca8\u3092\u58f2\u308a\u6e21\u3059\u3001\u3064\u307e\u308a\u91d1\u878d\u6a5f\u95a2\u304c\u9867\u5ba2\u304b\u3089\u5916\u8ca8\u3092\u8cb7\u3044\u53d7\u3051\u308b\u3068\u8003\u3048\u307e\u3059\u3002\u8ca1\u7523\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5916\u8ca8\u3092\u90a6\u8ca8\u306b\u63db\u7b97\u3059\u308b\u306e\u3067\u3001\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u8cb7\u76f8\u5834\uff08TTB\uff09\u3092\u4f7f\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306f\u3001\u5916\u8ca8\u9810\u91d1\u306e\u5f15\u304d\u51fa\u3057\u7b49\u3067\u5916\u8ca8\u3092\u90a6\u8ca8\u306b\u5909\u3048\u308b\u5834\u5408\u306f\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u8cb7\u76f8\u5834\uff08TTB\uff09\u3067\u63db\u7b97\u3057\u3001\u5916\u8ca8\u306e\u73fe\u91d1\u3092\u90a6\u8ca8\u306b\u4e21\u66ff\u3059\u308b\u5834\u5408\u306f\u5916\u56fd\u901a\u8ca8\u8cb7\u76f8\u5834\uff08Cash Buying\uff09\u3067\u63db\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span class=\"yellow-line\"><strong>\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u8ca1\u7523\u8a55\u4fa1\u3067\u306f\u4e00\u5f8b\u306b\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u8cb7\u76f8\u5834\uff08TTB\uff09\u3067\u63db\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<blockquote class=\"mb0\"><p>\u5916\u56fd\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u306e\u8a55\u4fa1<\/p>\n<p>\u3010\u7167\u4f1a\u8981\u65e8\u3011<br \/>\n\u5916\u56fd\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u306f\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3010\u56de\u7b54\u8981\u65e8\u3011<br \/>\n\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u5b9a\u3081\u308b\u300c\u4e0a\u5834\u682a\u5f0f\u300d\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u6e96\u3058\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n(\u7406\u7531)<br \/>\n\u5916\u56fd\u306e\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u682a\u5f0f\u306f\u3001\u56fd\u5185\u306b\u304a\u3051\u308b\u4e0a\u5834\u682a\u5f0f\u3068\u540c\u69d8\u306b\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u5b9a\u3081\u308b\u300c\u4e0a\u5834\u682a\u5f0f\u300d\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u6e96\u3058\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\uff08\u6ce8\uff09\u3000\u539f\u5247\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u6700\u7d42\u4fa1\u683c\u306b\u3088\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u6700\u7d42\u4fa1\u683c\u304c\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u6708\u4ee5\u524d3\u304b\u6708\u306e\u6700\u7d42\u4fa1\u683c\u306e\u6708\u5e73\u5747\u984d\u306e\u3046\u3061\u6700\u3082\u4f4e\u3044\u4fa1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6700\u3082\u4f4e\u3044\u4fa1\u984d\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br 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