
{"id":1605,"date":"2017-04-20T12:00:51","date_gmt":"2017-04-20T03:00:51","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1605"},"modified":"2026-01-14T14:55:16","modified_gmt":"2026-01-14T05:55:16","slug":"reasonable-value","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/reasonable-value-1605","title":{"rendered":"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8ab2\u7a0e\u984d\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u4e00\u3064\u3067\u3042\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306e\u91cd\u8981\u306a\u6210\u7acb\u8981\u4ef6\u3067\u3059\u3002\u3051\u308c\u3069\u3082\u3001\u5b9f\u306f\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306e\u5b9a\u7fa9\u306f\u6cd5\u4ee4\u3084\u901a\u9054\u306b\u898f\u5b9a\u304c\u7121\u304f\u3001\u904e\u53bb\u306e\u88c1\u5224\u306e\u5224\u4f8b\u304c\u5224\u65ad\u6750\u6599\u3068\u306a\u308a\u307e\u3059\u3002\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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=\"#1\">1\uff0e\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306f\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306e\u7279\u4f8b\u306e\u91cd\u8981\u306a\u6210\u7acb\u8981\u4ef6<\/a><\/li><li><a href=\"#2\">2\uff0e\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306b\u3064\u3044\u3066\u306e\u5224\u4f8b\u7d39\u4ecb<\/a><\/li><li><a href=\"#3\">3\uff0e\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u91cd\u8981\u306a\u300c\u8fd1\u96a3\u76f8\u5834\u300d\u3068\u300c\u4e8b\u696d\u6027\uff08\u5229\u76ca\uff09\u300d<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306f\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306e\u7279\u4f8b\u306e\u91cd\u8981\u306a\u6210\u7acb\u8981\u4ef6<\/span><\/h2>\n<p>\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3068\u306f\u3001\u4e3b\u306b\u89aa\u65cf\u540c\u58eb\u3067\u8cb8\u501f\u3057\u3066\u3044\u308b\u4e8b\u696d\u7528\u5b85\u5730\u3067\u554f\u984c\u306b\u306a\u308b\u8981\u4ef6\u3067\u3059\u3002\u89aa\u65cf\u540c\u58eb\u306e\u8cb8\u501f\u306e\u5834\u5408\u3001\u5e02\u5834\u306e\u76f8\u5834\u3088\u308a\u3082\u5b89\u3044\u8cc3\u8cb8\u6599\u3067\u8cb8\u501f\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u3082\u3067\u304d\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u3067\u3042\u308b\u3068\u5224\u5b9a\u3055\u308c\u308b\u76f8\u5f53\u306e\u8cc3\u8cb8\u6599\uff08\uff1d\u76f8\u5f53\u306e\u5bfe\u4fa1\uff09\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u305f\u304b\u3069\u3046\u304b\u304c\u7126\u70b9\u306b\u306a\u308b\u306e\u3067\u3059\u3002\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001200\u33a1\u307e\u3067\u306a\u308950\uff05\u3082\u306e\u8a55\u4fa1\u6e1b\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u88c1\u5224\u3067\u4e89\u308f\u308c\u308b\u306e\u3082\u5408\u70b9\u304c\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u308c\u306f\u3001\u8a72\u5f53\u7269\u4ef6\u304c\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u4eba\u306b\u8cb8\u4ed8\u3055\u308c\u3066\u3044\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u3067\u3042\u308b\u3068\u5224\u5b9a\u3055\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u8cb8\u4ed8\u4e8b\u696d\u304c\u7d99\u7d9a\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3051\u308c\u3069\u3082\u3001\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u3068\u540c\u6642\u306b\u3001\u7269\u4ef6\u304c\u8cb8\u4ed8\u3055\u308c\u3066\u3044\u305f\u672c\u4eba\u306e\u8cc7\u7523\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8cb8\u4ed8\u4e8b\u696d\u304c\u7d99\u7d9a\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306b\u3064\u3044\u3066\u306e\u5224\u4f8b\u7d39\u4ecb<\/span><\/h2>\n<p>\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306b\u3064\u3044\u3066\u306e2\u3064\u306e\u5224\u4f8b\u306e\u3001\u5224\u6c7a\u4e3b\u65e8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u2460\u5e73\u621010\u5e744\u6708\u306e\u6771\u4eac\u5730\u88c1\u306e\u5224\u6c7a\u4e3b\u65e8<\/strong><br \/>\n\u8cb8\u4ed8\u3055\u308c\u305f\u5b85\u5730\u7b49\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u307e\u305f\u305d\u306e\u4ed6\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u5408\u8a08\u984d\u3088\u308a\u3082\u9ad8\u3044\u91d1\u984d\u3067\u3042\u308a\u3001\u8cb8\u4ed8\u3057\u305f\u5074\u306b\u5229\u76ca\u304c\u51fa\u308b\u5834\u5408\u306b\u3001\u76f8\u5f53\u306e\u5bfe\u4fa1\u3068\u5224\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\u2461\u5e73\u62107\u5e741\u6708\u306e\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u5224\u6c7a\u4e3b\u65e8<\/strong><br \/>\n\u8a72\u5f53\u7269\u4ef6\u306e\u8cc3\u8cb8\u6599\u306f1\u33a1\u306b\u3064\u304d4,825\u5186\u3002\u7269\u4ef6\u306e\u5468\u8fba\u5730\u57df\u304c1\u33a1\u306b\u3064\u304d13,447\u5186\u308418,181\u5186\u3068\u3044\u3046\u8cc3\u8cb8\u6599\u3067\u3042\u308b\u3053\u3068\u3001\u304a\u3088\u3073\u8a72\u5f53\u7269\u4ef6\u306e\u7b2c\u4e09\u8005\u3078\u306e\u8cc3\u8cb8\u6599\u3068\u6bd4\u3079\u3066\u3082\u8457\u3057\u304f\u4f4e\u5ec9\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u76f8\u5f53\u306e\u5bfe\u4fa1\u3067\u8cc3\u8cb8\u3055\u308c\u305f\u3068\u306f\u8a00\u3048\u306a\u3044\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u8cc3\u8cb8\u6599\u304b\u3089\u8af8\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u3082\u306a\u304a\u3001\u8cb8\u4ed8\u3057\u305f\u5074\u306b\u5229\u76ca\u304c\u51fa\u308b\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u3002\u307e\u305f\u3001\u8fd1\u96a3\u76f8\u5834\u3084\u3001\u540c\u7269\u4ef6\u306e\u7b2c\u4e09\u8005\u3078\u306e\u8cc3\u8cb8\u6599\u3068\u540c\u7b49\u306e\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u3067\u3001\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3068\u5224\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u5224\u4f8b\u3067\u3059\u3002<\/p>\n<h2><span id=\"3\">3\uff0e\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u91cd\u8981\u306a\u300c\u8fd1\u96a3\u76f8\u5834\u300d\u3068\u300c\u4e8b\u696d\u6027\uff08\u5229\u76ca\uff09\u300d<\/span><\/h2>\n<p>\u5224\u4f8b\u3068\u3082\u91cd\u306a\u308a\u307e\u3059\u304c\u3001\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u8fd1\u96a3\u76f8\u5834\u3068\u540c\u7b49\u306e\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u8a72\u5f53\u306e\u8cc3\u8cb8\u5951\u7d04\u306b\u4e8b\u696d\u6027\uff08\u5229\u76ca\uff09\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u91cd\u8981\u3067\u3059\u3002\u3068\u306f\u3044\u3048\u3001\u3053\u308c\u3089\u306e\u6761\u4ef6\u304c2\u3064\u5171\u306b\u6e80\u305f\u3055\u308c\u306a\u3044\u3068\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8cc3\u8cb8\u4e8b\u696d\u3068\u3057\u3066\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u8fd1\u96a3\u76f8\u5834\u3068\u540c\u7b49\u306e\u91d1\u984d\u3067\u3042\u308c\u3070\u3001\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u8cc3\u8cb8\u4e8b\u696d\u3068\u3057\u3066\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u3001\u8fd1\u96a3\u76f8\u5834\u3088\u308a\u91d1\u984d\u304c\u4f4e\u3044\u3068\u3044\u3046\u5834\u5408\u3082\u3001\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u8ab2\u7a0e\u984d\u306b\u5927\u304d\u304f\u5f71\u97ff\u3057\u307e\u3059\u3002\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u4e00\u3064\u3067\u3042\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306e\u91cd\u8981\u306a\u6210\u7acb\u8981\u4ef6\u3067\u3059\u3002\u3051\u308c\u3069\u3082\u3001\u5b9f\u306f\u300c\u76f8\u5f53\u306e\u5bfe\u4fa1\u300d\u306e\u5b9a\u7fa9\u306f\u6cd5\u4ee4\u3084\u901a\u9054\u306b [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":26882,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1605"}],"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=1605"}],"version-history":[{"count":2,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1605\/revisions"}],"predecessor-version":[{"id":26891,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1605\/revisions\/26891"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/26882"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=1605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=1605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=1605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}