{"id":1793,"date":"2025-11-04T13:00:52","date_gmt":"2025-11-04T04:00:52","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1793"},"modified":"2025-11-04T13:25:56","modified_gmt":"2025-11-04T04:25:56","slug":"abstract","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/abstract-1793","title":{"rendered":"\u56fd\u7a0e\u5e81\u767a\u884c\u306e\u201c\u76f8\u7d9a\u7a0e\u306e\u3042\u3089\u307e\u3057\u201d\u3068\u306f\uff1f"},"content":{"rendered":"<p>\u56fd\u7a0e\u5e81\u767a\u884c\u306e\u201c\u76f8\u7d9a\u7a0e\u306e\u3042\u3089\u307e\u3057\u201d\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3084\u8a08\u7b97\u65b9\u6cd5\u306e\u5177\u4f53\u4f8b\u306a\u3069\u304c\u7c21\u5358\u306b\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u201c\u76f8\u7d9a\u7a0e\u306e\u3042\u3089\u307e\u3057\u201d\u3092\u8aad\u3080\u3053\u3068\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u4f55\u304c\u542b\u307e\u308c\u308b\u306e\u304b\u306a\u3069\u57fa\u672c\u7684\u306a\u3053\u3068\u304c\u308f\u304b\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=\"#1\">1\uff0e\u56fd\u7a0e\u5e81\u767a\u884c\u306e\u201c\u76f8\u7d9a\u7a0e\u306e\u3042\u3089\u307e\u3057\u201d\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#2\">2\uff0e\u201c\u76f8\u7d9a\u7a0e\u306e\u3042\u3089\u307e\u3057\u201d\u306e\u4e3b\u306a\u8a18\u8f09\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u76f8\u7d9a\u7a0e\u3068\u306f<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u3068\u306f<\/a><\/li><li><a href=\"#2-3\">2-3\uff0e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e<\/a><\/li><li><a href=\"#2-4\">2-4\uff0e\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306e\u65b9\u3078<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span 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\/>\n\u3053\u306e\u201c\u76f8\u7d9a\u7a0e\u306e\u3042\u3089\u307e\u3057\u201d\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u8ca1\u7523\u306e\u7a2e\u985e\u3084\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u50b5\u52d9\u3068\u846c\u5f0f\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u307e\u305f\u3001\u5b85\u5730\u3084\u5efa\u7269\u3001\u4e0a\u5834\u682a\u5f0f\u306a\u3069\u4e3b\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3001\u53ca\u3073\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u5177\u4f53\u4f8b\u306a\u3069\u304c\u7c21\u5358\u306b\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3001\u76f8\u7d9a\u7a0e\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u5834\u5408\u306b\u8aad\u3093\u3067\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u201c\u76f8\u7d9a\u7a0e\u306e\u3042\u3089\u307e\u3057\u201d\u306e\u4e3b\u306a\u8a18\u8f09\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac<\/span><\/h2>\n<h3><span id=\"2-1\">2-1\uff0e\u76f8\u7d9a\u7a0e\u3068\u306f<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u304b\u3089\u3001\u500b\u4eba\uff08\u76f8\u7d9a\u4eba\uff09\u304c\u8ca1\u7523\u306a\u3069\u3092\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u969b\u306b\u3001\u305d\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5bfe\u8c61\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u6240\u6709\u3057\u3066\u3044\u305f\u571f\u5730\u3084\u5efa\u7269\u3001\u682a\u5f0f\u306a\u3069\u306e\u6709\u4fa1\u8a3c\u5238\u3001\u9810\u8caf\u91d1\u3001\u73fe\u91d1\u306a\u3069\u306e\u8ca1\u7523\u3001\u751f\u547d\u4fdd\u967a\u91d1\u30fb\u9000\u8077\u91d1\u306a\u3069\u306e\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306a\u3069\u3067\u3059\u3002\u307b\u304b\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u8d08\u4e0e\u7a0e\u7533\u544a\u306e\u969b\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u524d\u306e3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u3067\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3082\u306e\u3082\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u3068\u306f<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089\u3001\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9\u3068\u846c\u5f0f\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001\u300c\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u300d\u3092\u8d85\u3048\u308b\u4eba\u3067\u3059\u3002\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9\u306b\u306f\u3001\u501f\u5165\u91d1\u3084\u672a\u6255\u91d1\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u305f\u7a0e\u91d1\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u846c\u5f0f\u8cbb\u7528\u306b\u542b\u307e\u308c\u308b\u306e\u306f\u3001\u304a\u5bfa\u3084\u846c\u5100\u793e\u3078\u306e\u652f\u6255\u3044\u3084\u304a\u901a\u591c\u306a\u3069\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306a\u3069\u3067\u3059\u3002\u5893\u5730\u306a\u3069\u306e\u8cfc\u5165\u8cbb\u7528\u3084\u9999\u5178\u8fd4\u3057\u3001\u6cd5\u8981\u306a\u3069\u306e\u8cbb\u7528\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<br \/>\n\u300c\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\u300d\u306f\u30013,000\u4e07\u5186\u306b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u00d7600\u4e07\u5186\u3092\u52a0\u3048\u3066\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\uff08\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\uff09\uff1d3,000\u4e07\u5186\uff0b\uff08600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09<\/strong><\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u3001\u5b50\u3042\u308b\u3044\u306f\u5b6b\u306a\u3069\u3067\u3059\u3002\u5b50\u3084\u5b6b\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u7236\u6bcd\u3042\u308b\u3044\u306f\u7956\u7236\u6bcd\u304c\u3001\u5b50\u3084\u5b6b\u3001\u7236\u6bcd\u3001\u7956\u7236\u6bcd\u3082\u3044\u306a\u3044\u5834\u5408\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u8005\u304c\u3044\u308b\u5834\u5408\u3082\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u3066\u8a08\u7b97\u3057\u3066\u304b\u307e\u3044\u307e\u305b\u3093\u3002<br \/>\n\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u8981\u5426\u5224\u5b9a\u30b3\u30fc\u30ca\u30fc\u300d\u3067\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3084\u8ca1\u7523\u53ca\u3073\u50b5\u52d9\u306e\u4fa1\u984d\u306a\u3069\u3092\u5165\u529b\u3057\u3066\u3001\u81ea\u52d5\u8a08\u7b97\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u304a\u304a\u3088\u305d\u306e\u5224\u5b9a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-3\">2-3\uff0e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u3088\u308a10\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u4f4f\u6240\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3057\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306f\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span 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