{"id":4517,"date":"2025-01-06T15:00:00","date_gmt":"2025-01-06T06:00:00","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=4517"},"modified":"2025-01-06T15:24:20","modified_gmt":"2025-01-06T06:24:20","slug":"miscellaneous-and","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/miscellaneous-and-4517","title":{"rendered":"\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306e\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1"},"content":{"rendered":"<p>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306f\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u3042\u308a\u3001\u8cc7\u6750\u7f6e\u304d\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u571f\u5730\u306f\u5e02\u8857\u5316\u533a\u57df\u3068\u306e\u5883\u754c\u4ed8\u8fd1\u306b\u4f4d\u7f6e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4518\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_A.jpg\" alt=\"\" width=\"641\" height=\"412\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_A.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_A-300x193.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_A-304x195.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_A-282x181.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/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.\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/a><\/li><li><a href=\"#2\">2. \u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306e\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#2-150\">2-1.\u3057\u3093\u3057\u3083\u304f\u5272\u540850\uff05\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/a><\/li><li><a href=\"#2-230\">2-2.\u3057\u3093\u3057\u3083\u304f\u5272\u540830\uff05\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/a><\/li><li><a href=\"#2-30\">2-3.\u3057\u3093\u3057\u3083\u304f\u5272\u54080\uff05\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u8a2d\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/a><ul><li><a href=\"#3-130\">3-1.\u3057\u3093\u3057\u3083\u304f\u5272\u540830\uff05\u306e\u5730\u57df\u3067\u3042\u308b\u5834\u5408\u306e\u8a55\u4fa1<\/a><\/li><li><a href=\"#3-20\">3-2.\u3057\u3093\u3057\u3083\u304f\u5272\u54080\uff05\u306e\u5730\u57df\u3067\u3042\u308b\u5834\u5408\u306e\u8a55\u4fa1<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/span><\/h2>\n<blockquote><p>\u3000\u96d1\u7a2e\u5730\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u96d1\u7a2e\u5730\u3068\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u4ed8\u8fd1\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3053\u306e\u901a\u9054\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3001\u305d\u306e\u571f\u5730\u3068\u305d\u306e\u96d1\u7a2e\u5730\u3068\u306e\u4f4d\u7f6e\u3001\u5f62\u72b6\u7b49\u306e\u6761\u4ef6\u306e\u5dee\u3092\u8003\u616e\u3057\u3066\u8a55\u5b9a\u3057\u305f\u4fa1\u984d\u306b\u3001\u305d\u306e\u96d1\u7a2e\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u96d1\u7a2e\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u3001\u72b6\u6cc1\u306e\u985e\u4f3c\u3059\u308b\u5730\u57df\u3054\u3068\u306b\u3001\u305d\u306e\u5730\u57df\u306b\u3042\u308b\u96d1\u7a2e\u5730\u306e\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u3001\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u7b49\u3092\u57fa\u3068\u3057\u3066\u56fd\u7a0e\u5c40\u9577\u306e\u5b9a\u3081\u308b\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3057\u3001\u305d\u306e\u500d\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5730\u57df\u306b\u3042\u308b\u96d1\u7a2e\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u96d1\u7a2e\u5730\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u305d\u306e\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u8a55\u57fa\u901a82\uff09<\/p><\/blockquote>\n<p>\u305d\u3057\u3066\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u3042\u308b\u96d1\u7a2e\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u8a55\u4fa1\u65b9\u6cd5\u306e\u6307\u91dd\u304c\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\u226a\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306b\u3042\u308b\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1\u226b<\/p>\n<p>\u96d1\u7a2e\u5730\uff08\u30b4\u30eb\u30d5\u5834\u7528\u5730\u3001\u904a\u5712\u5730\u7b49\u7528\u5730\u3001\u9244\u8ecc\u9053\u7528\u5730\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u96d1\u7a2e\u5730\u306e\u73fe\u6cc1\u306b\u5fdc\u3058\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u3068\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u4ed8\u8fd1\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u8a55\u4fa1\u3057\u305f1\u33a1\u5f53\u305f\u308a\u306e\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3001\u305d\u306e\u571f\u5730\u3068\u8a55\u4fa1\u5bfe\u8c61\u5730\u3067\u3042\u308b\u96d1\u7a2e\u5730\u3068\u306e\u4f4d\u7f6e\u3001\u5f62\u72b6\u7b49\u306e\u6761\u4ef6\u306e\u5dee\u3092\u8003\u616e\u3057\u3066\u8a55\u5b9a\u3057\u305f\u4fa1\u984d\u306b\u3001\u305d\u306e\u96d1\u7a2e\u5730\u306e\u5730\u7a4d\u3092\u4e57\u3058\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u3042\u308b\u96d1\u7a2e\u5730\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u3001\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u571f\u5730\uff08\u5730\u76ee\uff09\u306e\u5224\u5b9a\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u5468\u56f2\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u4e0b\u8868\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ed8\u8fd1\u306e\u5b85\u5730\u306e\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u5834\u5408\uff08\u5b85\u5730\u6bd4\u6e96\uff09\u306b\u304a\u3051\u308b\u6cd5\u7684\u898f\u5236\u7b49\uff08\u958b\u767a\u884c\u70ba\u306e\u53ef\u5426\u3001\u5efa\u7bc9\u5236\u9650\u3001\u4f4d\u7f6e\u7b49\uff09\u306b\u4fc2\u308b\u3057\u3093\u3057\u3083\u304f\u5272\u5408\uff08\u6e1b\u4fa1\u7387\uff09\u306f\u3001\u5e02\u8857\u5316\u306e\u5f71\u97ff\u5ea6\u3068\u96d1\u7a2e\u5730\u306e\u5229\u7528\u72b6\u6cc1\u306b\u3088\u3063\u3066\u500b\u5225\u306b\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4e0b\u8868\u306e\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u306b\u3088\u3063\u3066\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4519\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_B.jpg\" alt=\"\" width=\"641\" height=\"266\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_B.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_B-300x124.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_B-304x126.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_B-282x117.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<p>\uff08\u6ce81\uff09<br \/>\n\u8fb2\u5730\u7b49\u306e\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3067\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u304c\u8cc7\u6750\u7f6e\u5834\u3001\u99d0\u8eca\u5834\u7b49\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u571f\u5730\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905424\uff0d5\uff08\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u8a55\u4fa1\uff09\u306b\u6e96\u3058\u3066\u8fb2\u5730\u7b49\u306e\u4fa1\u984d\u306b\u9020\u6210\u8cbb\u76f8\u5f53\u984d\u3092\u52a0\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3057\u307e\u3059\uff08\u305f\u3060\u3057\u3001\u305d\u306e\u4fa1\u984d\u306f\u5b85\u5730\u306e\u4fa1\u984d\u3092\u57fa\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u3092\u4e0a\u56de\u3089\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\uff09\u3002<\/p>\n<p>\uff08\u6ce82\uff09<br \/>\n\u2462\u306e\u5730\u57df\u306f\u3001\u7dda\u5f15\u304d\u5f8c\u306b\u6cbf\u9053\u30b5\u30fc\u30d3\u30b9\u65bd\u8a2d\u304c\u5efa\u8a2d\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u571f\u5730\uff08\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u7b2c9\u53f7\u3001\u7b2c43\u6761\u7b2c2\u9805\uff09\u3084\u3001\u7dda\u5f15\u304d\u5f8c\u306b\u65e5\u5e38\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u7269\u54c1\u306e\u5c0f\u58f2\u696d\u7b49\u306e\u5e97\u8217\u3068\u3057\u3066\u958b\u767a\u53c8\u306f\u5efa\u7bc9\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u571f\u5730\uff08\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u7b2c1\u53f7\u3001\u7b2c43\u6761\u7b2c2\u9805\uff09\u306e\u5b58\u3059\u308b\u5730\u57df\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\uff08\u6ce83\uff09<br \/>\n\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u7b2c11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u533a\u57df\u5185\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u8868\u306b\u3088\u3089\u305a\u3001\u500b\u5225\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4628.htm\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4628.htm<\/a>\uff09\u3088\u308a<\/p><\/blockquote>\n<h2><span id=\"2\">2. \u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306e\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/span><\/h2>\n<h3><span id=\"2-150\">2-1.\u3057\u3093\u3057\u3083\u304f\u5272\u540850\uff05\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u4e0a\u8a181.\u306e\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u8868\u3088\u308a\u3001\u3057\u3093\u3057\u3083\u304f\u5272\u540850\uff05\u3067\u8a55\u4fa1\u3059\u308b\u96d1\u7a2e\u5730\u306f\u300c\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u300d\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a55\u4fa1\u65b9\u5f0f\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u304b\u3089\u305d\u306e\u8a55\u4fa1\u5bfe\u8c61\u5730\u3092\u5b85\u5730\u306b\u8ee2\u7528\u3059\u308b\u5834\u5408\u306b\u304b\u304b\u308b\u9020\u6210\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u6240\u5728\u3059\u308b\u96d1\u7a2e\u5730\u306f\u3001\u305d\u306e\u4ed8\u8fd1\u306e\u6bd4\u6e96\u5b85\u5730\u306e\u4fa1\u984d\u3092\u57fa\u306b\u753b\u5730\u8abf\u6574\u7387\u3092\u8003\u616e\u3057\u3066\u8a55\u4fa1\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u4ee5\u4e0b\u306e2-2.\u30012-3.\u306b\u304a\u3044\u3066\u540c\u3058\u3067\u3059\u3002\uff09<\/p>\n<p>\u305d\u3057\u3066\u3001\u7d14\u8fb2\u5730\u3084\u7d14\u5c71\u6797\u53c8\u306f\u7d14\u539f\u91ce\u306e\u5730\u57df\u3068\u3001\u5e79\u7dda\u9053\u8def\u6cbf\u3044\u3084\u5e02\u8857\u5316\u533a\u57df\u3068\u306e\u5883\u754c\u4ed8\u8fd1\u306e\u5730\u57df\u306e\u4e2d\u9593\u3067\u3042\u308b\u5730\u57df\u3068\u306f\u3001\u3044\u308f\u3070\u4e00\u822c\u7684\u306a\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\uff08\u524d\u8ff0\u306e\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u8868\u306e\u2461\u306e\u5730\u57df\uff09\u3067\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u5730\u57df\u306b\u304a\u3044\u3066\u306f\u539f\u5247\u3068\u3057\u3066\u5efa\u7269\u306e\u5efa\u7bc9\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u60c5\u5831\u300c\u5e73\u621016\u5e747\u67085\u65e5\u4ed8\u8cc7\u7523\u8a55\u4fa1\u4f01\u753b\u5b98\u60c5\u5831\u7b2c3\u53f7\u300d\u3092\u53c2\u8003\u306b\u3059\u308b\u3068\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905427-5\uff08\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u8a55\u4fa1\uff09\u306b\u306f\u3001\u5bb6\u5c4b\u306e\u5efa\u7bc9\u5236\u9650\u306b\u3088\u308b\u6e1b\u4fa1\u7387\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u5bb6\u5c4b\u306e\u5efa\u7bc9\u304c\u5168\u304f\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u6e1b\u4fa1\u7387\u306f50\uff05\u53c8\u306f\uff08\u305d\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u304c\u501f\u5730\u6a29\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306b\u305d\u306e\u627f\u5f79\u5730\u306b\u9069\u7528\u3055\u308c\u308b\uff09\u501f\u5730\u6a29\u5272\u5408\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u5272\u5408<\/li>\n<li>\u5bb6\u5c4b\u306e\u69cb\u9020\u3001\u7528\u9014\u7b49\u306b\u5236\u9650\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u6e1b\u4fa1\u7387\u306f30\uff05<\/li>\n<\/ol>\n<p>\u3053\u306e\u901a\u9054\u306e\u8003\u3048\u65b9\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u4e0a\u8ff0\u306e\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u8868\u306e\u2461\u306e\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u96d1\u7a2e\u5730\u3067\u3042\u3063\u3066\u3001\u5bb6\u5c4b\u306e\u5efa\u7bc9\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306e\u6e1b\u4fa1\u7387\uff0850\uff05\uff09\u3092\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u3068\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u822c\u306b\u501f\u5730\u6a29\u5272\u5408\u304c\u9ad8\u3044\u5730\u57df\u306f\u5e02\u8857\u5316\u306e\u5f71\u97ff\u5ea6\u304c\u5f37\u304f\u3001\u6709\u52b9\u5229\u7528\u5ea6\u304c\u9ad8\u3044\uff08\u5b85\u5730\u3078\u306e\u8ee2\u7528\u53ef\u80fd\u6027\u3082\u9ad8\u3044\uff09\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905427-5\u3067\u306f\u3001\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u3092\u300c50\uff05\u53c8\u306f\u501f\u5730\u6a29\u5272\u5408\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u5272\u5408\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u901a\u9054\u306e\u8003\u3048\u65b9\u3092\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306e\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1\u306b\u305d\u306e\u307e\u307e\u9069\u7528\u3059\u308b\u3068\u3001\u6709\u52b9\u5229\u7528\u6027\u304c\u9ad8\u3044\uff08\u501f\u5730\u6a29\u5272\u5408\u304c\u9ad8\u3044\uff09\u571f\u5730\u306e\u300c\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u300d\u306f\u5f15\u304d\u4e0b\u3052\u308b\u65b9\u5411\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u300d\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u4e00\u5f8b\u306b50\uff05\u306e\u6e1b\u4fa1\u7387\u3092\u300c\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u300d\u3068\u3059\u308b\u3053\u3068\u304c\u76f8\u5f53\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4520\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C_50.png\" alt=\"\" width=\"640\" height=\"61\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C_50.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C_50-300x29.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C_50-304x29.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C_50-282x27.png 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><span id=\"2-230\">2-2.\u3057\u3093\u3057\u3083\u304f\u5272\u540830\uff05\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u5f53\u8a72\u5730\u57df\u306e\u8ca1\u7523\u8a55\u4fa1\u306e\u8a08\u7b97\u3082\u300c\u3057\u3093\u3057\u3083\u304f\u5272\u540830\uff05\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408\u300d\u540c\u69d8\u3001\u300c\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u300d\u3092\u57fa\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3057\u3093\u3057\u3083\u304f\u5272\u540830\uff05\u3067\u8a55\u4fa1\u3059\u308b\u96d1\u7a2e\u5730\u306e\u5730\u57df\u306f\u3001\u5e79\u7dda\u9053\u8def\u6cbf\u3044\u3084\u5e02\u8857\u5316\u533a\u57df\u3068\u306e\u5883\u754c\u4ed8\u8fd1\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5e02\u8857\u5316\u306e\u5f71\u97ff\u5ea6\u304c\u5f37\u304f\u3001\u6709\u52b9\u5229\u7528\u5ea6\u304c\u9ad8\u3044\u96d1\u7a2e\u5730\u304c\u591a\u304f\u5b58\u5728\u3059\u308b\u5730\u57df\u306f\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u6cd5\u7684\u898f\u5236\u304c\u7de9\u3084\u304b\u3067\u3042\u308a\u3001\u5e97\u8217\u7b49\u306e\u5efa\u7bc9\u3067\u3042\u308c\u3070\u53ef\u80fd\u6027\u304c\u3042\u308b\u5730\u57df\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306e\uff08\u6ce82\uff09\u306b\u3088\u308b\u3068\u3001\u5e02\u8857\u5316\u533a\u57df\u3068\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u3068\u306e\u7dda\u5f15\u304d\u5f8c\u306b\u3001\u6cbf\u9053\u30b5\u30fc\u30d3\u30b9\u65bd\u8a2d\u304c\u5efa\u8a2d\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u571f\u5730\uff08\u90fd\u8a08\u6cd534\u67619\u53f7\u300143\u67612\u9805\uff09\u3084\u65e5\u5e38\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u7269\u54c1\u306e\u5c0f\u58f2\u696d\u7b49\u306e\u5e97\u8217\u3068\u3057\u3066\u958b\u767a\u53c8\u306f\u5efa\u7bc9\u3055\u308c\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u571f\u5730\uff08\u90fd\u8a08\u6cd534\u67611\u53f7\u300143\u67612\u9805\uff09\u306e\u5b58\u5728\u3059\u308b\u5730\u57df\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6ce8\u66f8\u304d\u306b\u306f\u3001\u6839\u62e0\u6cd5\u4ee4\u3068\u3057\u3066\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u3068\u7b2c43\u6761\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u306b\u306f\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306b\u4fc2\u308b\u958b\u767a\u884c\u70ba\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u7acb\u5730\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u3067\u3042\u308b\u65e8\u3068\u540c\u6761\u306e\u5404\u53f7\u306b\u306f\u305d\u306e\u6982\u8981\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u898f\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u9650\u308a\u3001\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306f\u958b\u767a\u8a31\u53ef\u3092\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u65e8\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c43\u6761\u306b\u306f\u3001\u4ee5\u524d\u304b\u3089\u65e2\u306b\u958b\u767a\u304c\u5b8c\u4e86\u3057\u3066\u3044\u305f\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306e\u571f\u5730\u3092\u6539\u3081\u3066\u958b\u767a\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306e\u8a31\u53ef\u304c\u6539\u3081\u3066\u5fc5\u8981\u3067\u3042\u308b\u65e8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u3093\u3057\u3083\u304f\u5272\u540830\uff05\u3067\u8a55\u4fa1\u3059\u308b\u96d1\u7a2e\u5730\u306e\u8fd1\u96a3\u72b6\u6cc1\u306e\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3001\u540c\u6cd5\u7b2c34\u6761\u7b2c1\u53f7\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u306f\u3001\u793e\u4f1a\u798f\u7949\u30b5\u30fc\u30d3\u30b9\u65bd\u8a2d\u3001\u8a3a\u7642\u6240\u3001\u5c0f\u898f\u6a21\u306a\u5c0f\u58f2\u5e97\u8217\u7b49\u304c\u6319\u3052\u3089\u308c\u3001\u540c\u6cd5\u7b2c34\u6761\u7b2c9\u53f7\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u306f\u3001\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u3001\u30ac\u30bd\u30ea\u30f3\u30b9\u30bf\u30f3\u30c9\u3084\u98f2\u98df\u5e97\u7b49\u306e\u30c9\u30e9\u30a4\u30d6\u30a4\u30f3\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4521\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C.jpg\" alt=\"\" width=\"640\" height=\"61\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C-300x29.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C-304x29.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_C-282x27.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><span id=\"2-30\">2-3.\u3057\u3093\u3057\u3083\u304f\u5272\u54080\uff05\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>2-2.\u3068\u540c\u69d8\u306b\u3001\u5e79\u7dda\u9053\u8def\u6cbf\u3044\u3084\u5e02\u8857\u5316\u533a\u57df\u3068\u306e\u5883\u754c\u4ed8\u8fd1\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5e02\u8857\u5316\u306e\u5f71\u97ff\u5ea6\u304c\u5f37\u304f\u3001\u6709\u52b9\u5229\u7528\u5ea6\u304c\u9ad8\u3044\u96d1\u7a2e\u5730\u304c\u591a\u304f\u5b58\u5728\u3059\u308b\u5730\u57df\u306f\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u3067\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u6cd5\u7684\u898f\u5236\u304c\u7de9\u3084\u304b\u3067\u3042\u308a\u3001\u5e97\u8217\u7b49\u306e\u5efa\u7bc9\u3067\u3042\u308c\u3070\u53ef\u80fd\u6027\u304c\u3042\u308b\u5730\u57df\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u5730\u57df\u306e\u4e2d\u3067\u3082\u3001\u5b85\u5730\u4fa1\u683c\u3068\u540c\u7b49\u306e\u53d6\u5f15\u5b9f\u614b\u304c\u8a8d\u3081\u3089\u308c\u308b\u5730\u57df\uff08\u90ca\u5916\u578b\u5e97\u8217\u304c\u5efa\u3061\u4e26\u3076\u5730\u57df\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u8fd1\u508d\u5b85\u5730\u306e\u4fa1\u984d\u3092\u57fa\u306b\u8a08\u7b97\u3057\u3001\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u306f\u8003\u616e\u305b\u305a\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4522\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_D.jpg\" alt=\"\" width=\"640\" height=\"61\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_D.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_D-300x29.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_D-304x29.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku16_D-282x27.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u306a\u304a\u3001\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306e\uff08\u6ce83\uff09\u306b\u3088\u308b\u3068\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u7b2c11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u533a\u57df\u5185\uff08\u6761\u4f8b\u6307\u5b9a\u533a\u57df\u3068\u3044\u3044\u307e\u3059\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8ff0\u306e\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u8868\u306b\u3088\u3089\u305a\u3001\u500b\u5225\u306b\u5224\u5b9a\u3059\u308b\u65e8\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u90fd\u5e02\u8a08\u753b\u6cd5\u7b2c34\u6761\u7b2c11\u53f7\u306e\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c34\u6761\uff08\u629c\u7c8b\uff09<br \/>\n\u5341\u4e00\u3000\u5e02\u8857\u5316\u533a\u57df\u306b\u96a3\u63a5\u3057\u3001\u53c8\u306f\u8fd1\u63a5\u3057\u3001\u304b\u3064\u3001\u81ea\u7136\u7684\u793e\u4f1a\u7684\u8af8\u6761\u4ef6\u304b\u3089\u5e02\u8857\u5316\u533a\u57df\u3068\u4e00\u4f53\u7684\u306a\u65e5\u5e38\u751f\u6d3b\u570f\u3092\u69cb\u6210\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5730\u57df\u3067\u3042\u3063\u3066\u3001\u304a\u304a\u3080\u306d\u4e94\u5341\u4ee5\u4e0a\u306e\u5efa\u7bc9\u7269\uff08\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u5b58\u3059\u308b\u3082\u306e\u3092\u542b\u3080\u3002\uff09\u304c\u9023\u305f\u3093\u3057\u3066\u3044\u308b\u5730\u57df\u306e\u3046\u3061\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u57fa\u6e96\u306b\u5f93\u3044\u3001\u90fd\u9053\u5e9c\u770c\uff08\u6307\u5b9a\u90fd\u5e02\u7b49\u53c8\u306f\u4e8b\u52d9\u51e6\u7406\u5e02\u753a\u6751\u306e\u533a\u57df\u5185\u306b\u3042\u3063\u3066\u306f\u3001\u5f53\u8a72\u6307\u5b9a\u90fd\u5e02\u7b49\u53c8\u306f\u4e8b\u52d9\u51e6\u7406\u5e02\u753a\u6751\u3002\u4ee5\u4e0b\u3053\u306e\u53f7\u53ca\u3073\u6b21\u53f7\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306e\u6761\u4f8b\u3067\u6307\u5b9a\u3059\u308b\u571f\u5730\u306e\u533a\u57df\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u958b\u767a\u884c\u70ba\u3067\u3001\u4e88\u5b9a\u5efa\u7bc9\u7269\u7b49\u306e\u7528\u9014\u304c\u3001\u958b\u767a\u533a\u57df\u53ca\u3073\u305d\u306e\u5468\u8fba\u306e\u5730\u57df\u306b\u304a\u3051\u308b\u74b0\u5883\u306e\u4fdd\u5168\u4e0a\u652f\u969c\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u7528\u9014\u3068\u3057\u3066\u90fd\u9053\u5e9c\u770c\u306e\u6761\u4f8b\u3067\u5b9a\u3081\u308b\u3082\u306e\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e<\/p><\/blockquote>\n<p>\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c34\u6761\u7b2c11\u53f7\u306f\u5e73\u621012\u5e74\u306e\u90fd\u5e02\u8a08\u753b\u6cd5\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306e\u571f\u5730\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u540c\u53f7\u306b\u898f\u5b9a\u3059\u308b\u533a\u57df\uff08\u6761\u4f8b\u6307\u5b9a\u533a\u57df\uff09\u5185\u306e\u571f\u5730\u3067\u3042\u308c\u3070\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u306e\u5b9a\u3081\u306b\u3088\u308a\u958b\u767a\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u8a31\u53ef\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u96d1\u7a2e\u5730\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u4e00\u822c\u7684\u306a\u5b85\u5730\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3001\u6761\u4f8b\u6307\u5b9a\u533a\u57df\u5185\u306e\u96d1\u7a2e\u5730\u306f\u3057\u3093\u3057\u3083\u304f\u5272\u5408\u30920\uff05\u3068\u3057\u3066\u3001\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u59a5\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u8a2d\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/span><\/h2>\n<h3><span id=\"3-130\">3-1.\u3057\u3093\u3057\u3083\u304f\u5272\u540830\uff05\u306e\u5730\u57df\u3067\u3042\u308b\u5834\u5408\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\uff5b100\u5343\u5186\u00d71.00(*1)\u00d7\uff081-30\uff05\uff09\uff0d\u5b85\u5730\u9020\u6210\u8cbb1,500\u5186\uff5d\u00d7150\u33a1<br \/>\n\uff1d10,275\u5343\u5186<br \/>\n\uff08*1\uff09\u753b\u5730\u8abf\u6574\u5272\u5408(\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387)\uff1a1.0<\/p>\n<h3><span id=\"3-20\">3-2.\u3057\u3093\u3057\u3083\u304f\u5272\u54080\uff05\u306e\u5730\u57df\u3067\u3042\u308b\u5834\u5408\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\uff5b100\u5343\u5186\u00d71.00(*1)\uff0d\u5b85\u5730\u9020\u6210\u8cbb1,500\u5186\uff5d\u00d7150\u33a1\uff1d14,775\u5343\u5186<br \/>\n\uff08*1\uff09\u753b\u5730\u8abf\u6574\u5272\u5408(\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387)\uff1a1.0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23361\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2025\/01\/hizyun_02.png\" alt=\"\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u6240\u5728\u3059\u308b\u96d1\u7a2e\u5730\u8a55\u4fa1\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\" width=\"800\" height=\"806\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2025\/01\/hizyun_02.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2025\/01\/hizyun_02-212x214.png 212w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2025\/01\/hizyun_02-258x260.png 258w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><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\/agricultural-facility-site-4234\">\uff1e\uff1e\u8fb2\u7528\u5730\u533a\u57df\u5185\u53c8\u306f\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u5728\u3059\u308b\u8fb2\u696d\u7528\u65bd\u8a2d\u7528\u5730\u306e\u8a55\u4fa1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306f\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306b\u3042\u308a\u3001\u8cc7\u6750\u7f6e\u304d\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u571f\u5730\u306f\u5e02\u8857\u5316\u533a\u57df\u3068\u306e\u5883\u754c\u4ed8\u8fd1\u306b\u4f4d\u7f6e\u3057\u3066\u3044\u307e\u3059\u3002 \uff5e\u76ee\u6b21\uff5e1.\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u89812. \u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u5185\u306e\u96d1\u7a2e\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b92-1.\u3057\u3093\u3057 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":21297,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4517"}],"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=4517"}],"version-history":[{"count":7,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4517\/revisions"}],"predecessor-version":[{"id":25777,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4517\/revisions\/25777"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/21297"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=4517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=4517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=4517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}