{"id":4093,"date":"2025-11-07T16:00:44","date_gmt":"2025-11-07T07:00:44","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=4093"},"modified":"2025-11-07T16:25:34","modified_gmt":"2025-11-07T07:25:34","slug":"route-value-assessment","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/route-value-assessment-4093","title":{"rendered":"\u8def\u7dda\u4fa1\u306e\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u3092\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3001\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306f\u7279\u6b8a\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<span class=\"yellow-line\"><strong>\u300c\u7279\u5b9a\u8def\u7dda\u4fa1\u300d\u306e\u8a2d\u5b9a\u3092\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3059\u308b\u65b9\u6cd5\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u300c\u7279\u5b9a\u8def\u7dda\u4fa1\u300d\u306e\u8a2d\u5b9a\u306e\u624b\u7d9a\u304d\u30fb\u7559\u610f\u70b9\u3084\u3001\u8def\u7dda\u4fa1\u306a\u3057\u306e\u5730\u57df\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\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=\"#1\">1\uff0e\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/a><ul><li><a 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href=\"#4\">4\uff0e\u76f8\u7d9a\u7a0e\u306f\u3069\u3046\u5909\u308f\u308b\uff1f\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b<\/a><ul><li><a href=\"#4-1\">4-1\uff0e\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u7533\u8acb\u3057\u305f\u5834\u5408<\/a><\/li><li><a href=\"#4-2\">4-2\uff0e\u8def\u5730\u72b6\u6577\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5\uff0e\u5730\u57df\u5168\u4f53\u3067\u8def\u7dda\u4fa1\u304c\u306a\u3044\u5834\u5408\u306f\u300c\u500d\u7387\u65b9\u5f0f\u300d\u3067\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u3059\u308b<\/a><ul><li><a href=\"#5-1\">5-1\uff0e\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6\uff0e\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u8def\u7dda\u4fa1\u304c\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/span><\/h2>\n<p>\u8def\u7dda\u4fa1\u5730\u57df\u5185\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4e0a\u3001\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span class=\"yellow-line\"><strong>\u5f53\u8a72\u9053\u8def\u3092\u8def\u7dda\u3068\u307f\u306a\u3057\u3066\u5f53\u8a72\u5b85\u5730\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u8def\u7dda\u4fa1(\u4ee5\u4e0b\u300c\u7279\u5b9a\u8def\u7dda\u4fa1\u300d\u3068\u3044\u3044\u307e\u3059\u3002) \u3092\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304b\u3089\u306e\u7533\u51fa\u7b49\u306b\u57fa\u3065\u304d\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u3001\u305d\u306e\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3057\u3088\u3046\u3068\u3059\u308b\u9053\u8def\u306b\u63a5\u7d9a\u3059\u308b\u8def\u7dda\u53ca\u3073\u5f53\u8a72\u9053\u8def\u306e\u4ed8\u8fd1\u306e\u8def\u7dda\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8def\u7dda\u4fa1\u3092\u57fa\u306b\u3001\u5f53\u8a72\u9053\u8def\u306e\u72b6\u6cc1\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905414-2\u306b\u5b9a\u3081\u308b\u5730\u533a\u533a\u5206\u7b49\u3092\u8003\u616e\u3057\u3066\u7a0e\u52d9\u7f72\u9577\u304c\u8a55\u5b9a\u3057\u305f1\u33a1\u5f53\u305f\u308a\u306e\u4fa1\u984d\u3068\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/02.htm#a-14_3\" target=\"_blank\" rel=\"noopener\">\u8a55\u57fa\u901a14-3<\/a>\u300d<\/p>\n<p><a href=\"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/street-value-1010\">\uff1e\uff1e\u7279\u5b9a\u8def\u7dda\u4fa1\u3068\u306f\uff1f\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u306e\u6761\u4ef6\u3068\u305d\u306e\u624b\u7d9a\u304d\u65b9\u6cd5<\/a><br \/>\n<a href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%ae%e3%81%93%e3%81%a8\/road-with-high-line-value-5084\">\uff1e\uff1e\u8def\u7dda\u4fa1\u306e\u9ad8\u3044\u9053\u8def\u306e\u5f71\u97ff\u304c\u50c5\u5c11\u3067\u3042\u308b\u571f\u5730\u306e\u5b85\u5730\u306b\u3064\u3044\u3066<\/a><\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u3010\u6ce8\u610f\u3011\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3067\u304d\u306a\u3044\u30b1\u30fc\u30b9<\/span><\/h3>\n<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u304a\u3044\u3066\u3001\u8def\u7dda\u4fa1\u306f\u5b85\u5730\u306e\u4fa1\u984d\u304c\u304a\u304a\u3080\u306d\u540c\u4e00\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u9023\u306e\u5b85\u5730\u304c\u9762\u3057\u3066\u3044\u308b\u8def\u7dda\u3054\u3068\u306b\u8a2d\u5b9a\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u306e\u8def\u7dda\u3068\u306f\u3001\u300c\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306e\u901a\u884c\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u9053\u8def\u3092\u3044\u3046\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/02.htm#a-14\" target=\"_blank\" rel=\"noopener\">\u8a55\u57fa\u901a14<\/a>\uff09<\/p>\n<p>\u3064\u307e\u308a\u3001\u7279\u5b9a\u306e\u8005\u306e\u307f\u304c\u4f7f\u7528\u3059\u308b\u9053\u8def\uff08\u3044\u308f\u3086\u308b\u5c02\u7528\u901a\u8def\uff09\u306b\u306f\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u8a2d\u5b9a\u3067\u304d\u305a\u5b85\u5730\u306e\u4e00\u90e8\u3068\u3057\u3066\u4e00\u4f53\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4095\" src=\"https:\/\/chester-consulting.jp\/wp-content\/uploads\/2018\/07\/01_teku5_B.jpg\" alt=\"\" width=\"641\" height=\"451\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku5_B.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku5_B-300x211.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku5_B-304x214.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku5_B-282x198.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<h2><span id=\"2\">2\uff0e\u7a0e\u52d9\u7f72\u306b\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3092\u7533\u8acb\u3059\u308b\u65b9\u6cd5<\/span><\/h2>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u3001\u300e\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u300f\u53ca\u3073\u300e\u5225\u7d19\u3000\u7279\u5b9a\u8def\u7dda\u4fa1\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3059\u308b\u9053\u8def\u306e\u6240\u5728\u5730\u3001\u72b6\u6cc1\u7b49\u306e\u660e\u7d30\u66f8\u300f\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u4e00\u5b9a\u306e\u6dfb\u4ed8\u66f8\u985e\uff08\u203b1\uff09\u3068\u3068\u3082\u306b\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u7533\u8acb\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 0px;\">\uff08\u203b1\uff09\u6dfb\u4ed8\u66f8\u985e<\/p>\n<div style=\"padding-left: 20px;\">\n<ol>\n<li>\u7269\u4ef6\u6848\u5185\u56f3\uff08\u4f4f\u5b85\u5730\u56f3\u7b49\uff09<\/li>\n<li>\u5730\u5f62\u56f3\uff08\u516c\u56f3\u3001\u5730\u7a4d\u6e2c\u91cf\u56f3\u7b49\uff09<\/li>\n<li>\u73fe\u6cc1\u5199\u771f\u7b49<\/li>\n<\/ol>\n<\/div>\n<h2><span id=\"3\">3\uff0e\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u4f7f\u3063\u3066\u8a55\u4fa1\u3059\u308b\u969b\u306e\u7559\u610f\u70b9<\/span><\/h2>\n<p>\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u3092\u8a55\u4fa1\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1\uff0e\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u7b49\uff08\u203b1\uff09\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u9053\u8def\u304c\u3082\u3057\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u9053\u8def\u306b\u8a72\u5f53\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u7533\u8acb\u306f\u305b\u305a\u306b\u8def\u5730\u72b6\u6577\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u203b1\uff09\u300e\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u7b49\u300f\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u9053\u8def\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u300c\u5efa\u7bc9\u57fa\u6e96\u6cd542\u67611\u98051\u53f7\uff5e5\u53f7\u53c8\u306f42\u67612\u9805\u300d\u306b\u898f\u5b9a\u3059\u308b\u9053\u8def<\/li>\n<li>\u300c\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c43\u67611\u9805\u305f\u3060\u3057\u66f8\u300d\u306e\u8a31\u53ef\u3092\u53d7\u3051\u305f\u9053\u8def<\/li>\n<\/ol>\n<h3><span id=\"3-2\">3-2\uff0e\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u9053\u8def\u306b\u306e\u307f\u63a5\u3057\u3066\u3044\u308b\u304b<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u8a2d\u5b9a\u7533\u8acb\u3092\u3057\u3066\u7279\u5b9a\u8def\u7dda\u4fa1\u304c\u4ed8\u3055\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u8a2d\u4f8b\u306e\u5b85\u5730A\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u5074\u65b9\u8def\u7dda\u3092\u52a0\u5473\u305b\u305a\u3001\u6b63\u9762\u8def\u7dda300\u5343\u5186\u306e\u307f\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7279\u5b9a\u8def\u7dda\u4fa1\u306f\u3042\u304f\u307e\u3067\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u9053\u8def\u306b\u306e\u307f\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u3092\u8a55\u4fa1\u305f\u3081\u306e\u8def\u7dda\u4fa1\u3067\u3042\u308a\u3001\u5b85\u5730A\u306e\u3088\u3046\u306b\u3059\u3067\u306b\u8def\u7dda\u4fa1\u306b\u63a5\u9053\u3057\u3066\u3044\u308b\u5b85\u5730\u306b\u306f\u4f55\u3089\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u304b\u3089\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u4e8c\u65b9\u8def\u7dda\u306b\u3064\u3044\u3066\u3082\u5074\u65b9\u3068\u540c\u3058\u304f\u52a0\u5473\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"3-3\">3-3\uff0e\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3057\u306a\u3044\u3053\u3068\u304c\u4e0d\u5408\u7406\u3067\u306f\u306a\u3044\u304b<\/span><\/h3>\n<p>\u7279\u5b9a\u8def\u7dda\u4fa1\u306e\u7533\u8acb\u306f\u3044\u308f\u3086\u308b\u300c\u3067\u304d\u308b\u898f\u5b9a\u300d\u3067\u3042\u308b\u305f\u3081\u9069\u7528\u306b\u5bfe\u3059\u308b\u5f37\u5236\u529b\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u305b\u305a\u306b\u8def\u5730\u72b6\u6577\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306b\u305d\u306e\u8a55\u4fa1\u984d\u304c\u73fe\u6cc1\u7b49\u304b\u3089\u5224\u65ad\u3057\u3066\u4e0d\u5408\u7406\u3068\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u300e\u7279\u5b9a\u8def\u7dda\u4fa1\u8a2d\u5b9a\u7533\u51fa\u66f8\u306e\u63d0\u51fa\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u300f\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"4\">4\uff0e\u76f8\u7d9a\u7a0e\u306f\u3069\u3046\u5909\u308f\u308b\uff1f\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b<\/span><\/h2>\n<p>\u3053\u308c\u307e\u3067\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u3001\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u8a08\u7b97\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u3010\u8a2d\u4f8b\u3011<br \/>\n<\/strong>\u88ab\u76f8\u7d9a\u4eba\u306f\u8a55\u4fa1\u5bfe\u8c61\u5730B\u3092\u6240\u6709\u3057\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730B\u306f\u4e0b\u56f3\u306e\u3088\u3046\u306b\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u9053\u8def\u306e\u307f\u306b\u63a5\u9053\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4094\" src=\"https:\/\/chester-consulting.jp\/wp-content\/uploads\/2018\/07\/01_teku5_A.jpg\" alt=\"\" width=\"641\" height=\"531\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku5_A.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku5_A-300x249.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku5_A-258x214.jpg 258w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku5_A-282x234.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<h3><span id=\"4-1\">4-1\uff0e\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u7533\u8acb\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p>\u2460 \u8a55\u4fa1\u5bfe\u8c61\u5730B\u306e\u4fa1\u984d<br \/>\n270\u5343\u5186\u00d71.00\uff08*1\uff09\u00d7300\u33a1\uff1d<span style=\"text-decoration: underline double;\">81,000\u5343\u5186<\/span><br \/>\n\uff08*1\uff09\u5965\u884c20\uff4d\u306b\u5bfe\u3059\u308b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/p>\n<p>\uff08\u53c2\u8003\uff09\u5b85\u5730A<br \/>\n300\u5343\u5186\u00d71.00 (*2)\u00d7300\u33a1\uff1d90,000\u5343\u5186<br \/>\n\uff08*2\uff09\u5965\u884c15\uff4d\u306b\u5bfe\u3059\u308b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<br \/>\n\uff08\u306a\u304a\u3001\u7279\u5b9a\u8def\u7dda\u4fa1\u3092\u8a2d\u5b9a\u3057\u305f\u3053\u3068\u306b\u4f34\u3046\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306f\u52a0\u5473\u3057\u307e\u305b\u3093\uff09<\/p>\n<h3><span id=\"4-2\">4-2\uff0e\u8def\u5730\u72b6\u6577\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u5834\u5408<\/span><\/h3>\n<p>\u2460\u5b85\u5730A\u3068\u8a55\u4fa1\u5bfe\u8c61\u5730B\u3092\u5408\u308f\u305b\u305f\u4fa1\u984d<br \/>\n300\u5343\u5186\u00d70.98\uff08*3\uff09\u00d7600\u33a1\uff1d176,400\u5343\u5186<br \/>\n\uff08*3\uff09\u5965\u884c30\uff4d\u306b\u5bfe\u3059\u308b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/p>\n<p>\u2461\u5b85\u5730A\u306e\u4fa1\u984d<br \/>\n300\u5343\u5186\u00d71.00\uff08*4\uff09\u00d7\u3000300\u33a1\u3000\uff1d\u300090,000\u5343\u5186<br \/>\n\uff08*4\uff09\u5965\u884c15\uff4d\u306b\u5bfe\u3059\u308b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/p>\n<p>\u2462\u8a55\u4fa1\u5bfe\u8c61\u5730B\u306e\u4fa1\u984d<br \/>\n\u2460\uff0d\u2461\uff1d 86,400\u5343\u5186<\/p>\n<p>\u2463\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u5f8c\u306e\u8a55\u4fa1\u5bfe\u8c61\u5730B\u306e\u4fa1\u984d<br \/>\n86,400\u5343\u5186\u3000\u00d7\u30000.7\uff08*5\uff09\u3000\uff1d\u300060,480\u5343\u5186<br \/>\n\uff08*5\uff09\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387<\/p>\n<div class=\"fractionDiv\" style=\"margin-left: 20px;\">\n<table style=\"width: 300px;\">\n<tbody class=\"fractionTbody\">\n<tr>\n<td colspan=\"2\">\u9670\u5730\u5272\u5408\u306e\u8a08\u7b97\uff08\u901a\u8def\u90e8\u5206\u3082\u542b\u3093\u3067\u8a08\u7b97\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30px;\" rowspan=\"3\"><\/td>\n<td style=\"width: 200px; min-width: 200px; text-align: center;\">720\u33a1(\u203b1)\uff0d300\u33a1<\/td>\n<td style=\"width: 200px; min-width: 200px;\" rowspan=\"2\">\u3000\uff1d\u300058.33\uff05\u3000\u21d2\u30000.75<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: solid 1px; text-align: center;\">720\u33a1(\u203b1)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\uff08\u203b1\uff09 (20\uff4d\uff0b4\uff4d)\u00d7\uff0815\uff4d\uff0b15\uff4d\uff09\uff1d720\u33a1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 300px;\">\n<tbody class=\"fractionTbody\">\n<tr>\n<td colspan=\"2\">\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\uff08\u5c0f\u6570\u70b92\u4f4d\u672a\u6e80\u5207\u6368\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 30px;\" rowspan=\"4\"><\/td>\n<td>0.75\u00d70.94\uff08\u203b2\uff09\uff1d0.70 \uff1c0.94\uff08\u203b2\uff09\u00d70.90\uff08\u203b3\uff09\uff1d0.84<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: right;\"><span style=\"text-decoration: underline;\">\u3000\u2234\u5c0f\u3055\u3044\u65b9\u30000.70 <\/span><\/td>\n<\/tr>\n<tr>\n<td>\uff08\u203b2\uff09\u9593\u53e34\uff4d\u306b\u5bfe\u3059\u308b\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387<\/td>\n<\/tr>\n<tr>\n<td>\uff08\u203b3\uff09\u300c\u5965\u884c30\uff4d\/\u9593\u53e34\uff4d\uff1d7.5\u300d\u306b\u5bfe\u3059\u308b\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span id=\"5\">5\uff0e\u5730\u57df\u5168\u4f53\u3067\u8def\u7dda\u4fa1\u304c\u306a\u3044\u5834\u5408\u306f\u300c\u500d\u7387\u65b9\u5f0f\u300d\u3067\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u3059\u308b<\/span><\/h2>\n<p>\u9053\u8def\u306b\u8def\u7dda\u4fa1\u304c\u306a\u3044\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\uff08\u7279\u5b9a\u8def\u7dda\u4fa1\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u304c\u3001\u90fd\u5e02\u90e8\u3092\u96e2\u308c\u305f\u90ca\u5916\u3084\u8fb2\u6751\u90e8\u306a\u3069\u3001\u5730\u57df\u5168\u4f53\u3067\u8def\u7dda\u4fa1\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5730\u57df\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u5730\u57df\u306f\u300c\u500d\u7387\u5730\u57df\u300d\u3068\u547c\u3070\u308c\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u3068\u306f\u7570\u306a\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u7279\u5b9a\u306e\u500d\u7387\u3092\u304b\u3051\u3066\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b<span class=\"yellow-line\"><strong>\u300c\u500d\u7387\u65b9\u5f0f\u300d\u3092\u7528\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u571f\u5730\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3><span id=\"5-1\">5-1\uff0e\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u500d\u7387\u65b9\u5f0f\u3067\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u5730\u57df\u3084\u5730\u76ee\uff08\u5b85\u5730\u3001\u7530\u3001\u7551\u306a\u3069\uff09\u3054\u3068\u306b\u5b9a\u3081\u305f\u500d\u7387\u3092\u4e57\u3058\u3066\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d = \u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 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href=\"https:\/\/chester-tax.com\/encyclopedia\/17071.html\">\u500d\u7387\u5730\u57df\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u2502\u8a08\u7b97\u5f0f\u30fb\u6e1b\u984d\u65b9\u6cd5\u3082\u89e3\u8aac<\/a>\u300d\u3082\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span 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