{"id":4763,"date":"2024-02-05T11:00:27","date_gmt":"2024-02-05T02:00:27","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=4763"},"modified":"2024-02-05T11:11:14","modified_gmt":"2024-02-05T02:11:14","slug":"utility-value-decline","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/utility-value-decline-4763","title":{"rendered":"\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1"},"content":{"rendered":"<p>\u8a55\u4fa1\u5bfe\u8c61\u5730A\u306e\u5468\u8fba\u306f\u8fd1\u5e74\u3001\u516c\u5171\u4e8b\u696d\u306e\u958b\u767a\u304c\u9032\u307f\u9244\u9053\u8def\u7dda\u3068\u5e79\u7dda\u9053\u8def\u304c\u958b\u901a\u3057\u307e\u3057\u305f\u3002\u305d\u308c\u306b\u4f34\u3044\u4ea4\u901a\u91cf\u304c\u6fc0\u5897\u3057\u4e00\u65e5\u4e2d\u9a12\u97f3\u3068\u9707\u52d5\u304c\u6fc0\u3057\u304f\u3001A\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u4ed6\u306e\u5b85\u5730B\u53ca\u3073C\u306e\u5229\u7528\u72b6\u6cc1\u304b\u3089\u898b\u3066\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u8def\u7dda\u4fa1\u306b\u306f\u9a12\u97f3\u30fb\u9707\u52d5\u306b\u3088\u308b\u5f71\u97ff\u306f\u8003\u616e\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4796\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_A-1.png\" alt=\"\" width=\"692\" height=\"518\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_A-1.png 692w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_A-1-300x225.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_A-1-286x214.png 286w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_A-1-282x211.png 282w\" sizes=\"(max-width: 692px) 100vw, 692px\" \/><\/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. \u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/a><\/li><li><a href=\"#2\">2. \u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#2-1\">2-1. \u300c\u9053\u8def\u3088\u308a\u9ad8\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u53c8\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u3067\u3001\u305d\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u3068\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u306e\u3042\u308b\u3082\u306e\u300d<\/a><\/li><li><a href=\"#2-2\">2-2. \u300c\u9a12\u97f3\u300d<\/a><\/li><li><a href=\"#2-3\">2-3. \u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u8981\u56e0\u304c\u8907\u6570\u3042\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3. \u8aac\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/span><\/h2>\n<blockquote><p>\u4ee5\u4e0b\u306e\u2460\uff5e\u2463\u306b\u63b2\u3052\u308b\u3068\u304a\u308a\u3001\u5b85\u5730\u306e\u5229\u7528\u4fa1\u5024\u304c\u4ed8\u8fd1\u306b\u3042\u308b\u4ed6\u306e\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1\u304b\u3089\u898b\u3066\u3001\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\uff08\u81ea\u7528\u5730\u8a55\u4fa1\u984d\uff09\u304b\u3089\u3001\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306e\u9762\u7a4d\u306b\u5bfe\u5fdc\u3059\u308b\u4fa1\u984d\u306b10\uff05\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u9053\u8def\u3088\u308a\u9ad8\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u53c8\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u3067\u3001\u305d\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u306b\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u306e\u3042\u308b\u3082\u306e<\/li>\n<li>\u5730\u76e4\u306b\u751a\u3060\u3057\u3044\u51f9\u51f8\u306e\u3042\u308b\u5b85\u5730<\/li>\n<li>\u9707\u52d5\u306e\u751a\u3060\u3057\u3044\u5b85\u5730<\/li>\n<li>1\u304b\u30893\u307e\u3067\u306e\u5b85\u5730\u4ee5\u5916\u306e\u5b85\u5730\u3067\u3001\u9a12\u97f3\u3001\u65e5\u7167\u963b\u5bb3\uff08\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c56\u6761\u306e2\u306b\u5b9a\u3081\u308b\u65e5\u5f71\u6642\u9593\u3092\u8d85\u3048\u308b\u6642\u9593\u306e\u65e5\u7167\u963b\u5bb3\u306e\u3042\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002\uff09\u3001\u81ed\u6c17\u3001\u5fcc\u307f\u7b49\u306b\u3088\u308a\u3001\u305d\u306e\u53d6\u5f15\u91d1\u984d\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/li>\n<\/ol>\n<p>\u307e\u305f\u3001\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u8fb2\u5730\u53c8\u306f\u5c71\u6797\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8fb2\u5730\u53c8\u306f\u5c71\u6797\u3092\u5b85\u5730\u306b\u8ee2\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9020\u6210\u8cbb\u7528\u3092\u6295\u4e0b\u3057\u3066\u3082\u306a\u304a\u5b85\u5730\u3068\u3057\u3066\u306e\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u3092\u6709\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u8def\u7dda\u4fa1\u53c8\u306f\u500d\u7387\u304c\u3001\u5229\u7528\u4fa1\u5024\u306e\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3092\u8003\u616e\u3057\u3066\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8a55\u4fa1\u6e1b\u306f\u8003\u616e\u3057\u307e\u305b\u3093\u3002<br \/>\n\uff08\u56fd\u7a0e\u5e81\uff28\uff30\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.4617\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\uff09<\/p><\/blockquote>\n<h2><span id=\"2\">2. \u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/span><\/h2>\n<p>\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u5177\u4f53\u4f8b\u3068\u3057\u3066\u3088\u304f\u6319\u3052\u3089\u308c\u308b\u306e\u306f\u3001\u9053\u8def\u3068\u9ad8\u4f4e\u5dee\u306e\u3042\u308b\u571f\u5730\u3084\u3001\u9a12\u97f3\u304c\u5927\u304d\u3044\u571f\u5730\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e2-1.\u30842-2.\u306b\u63b2\u3052\u308b\u70b9\u306b\u6c17\u3092\u4ed8\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"2-1\">2-1. \u300c\u9053\u8def\u3088\u308a\u9ad8\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u53c8\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u3067\u3001\u305d\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u3068\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u306e\u3042\u308b\u3082\u306e\u300d<\/span><\/h3>\n<p>\u300c\u9053\u8def\u3088\u308a\u9ad8\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u53c8\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u3067\u3001\u305d\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u3068\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u306e\u3042\u308b\u3082\u306e\u300d\u3068\u306f\u3001\u305d\u306e\u9ad8\u4f4e\u5dee\u304c\u4f55\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u3092\u6307\u3059\u306e\u304b\u3001\u5177\u4f53\u7684\u306a\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u3068\u6bd4\u3079\u3066\u300c\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u307f\u304c\u8457\u3057\u3044\u9ad8\u4f4e\u5dee\u304c\u3042\u308b\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3001\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff08\u30b1\u30fc\u30b91\uff09<br \/>\n\u4ee5\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u5468\u8fba\u304b\u3089\u898b\u3066\u3082\u8a55\u4fa1\u5bfe\u8c61\u5730A\u306e\u571f\u5730\u3060\u3051\u3001\u9053\u8def\u3088\u308a\u3082\u4f4e\u3044\u5834\u6240\u306b\u3042\u308b\u305f\u3081\u9053\u8def\u307e\u3067\u4e0a\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u4ed8\u8fd1\u306e\u5b85\u5730\u3068\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4776\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_B.png\" alt=\"\" width=\"483\" height=\"503\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_B.png 483w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_B-288x300.png 288w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_B-205x214.png 205w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_B-250x260.png 250w\" sizes=\"(max-width: 483px) 100vw, 483px\" \/><\/p>\n<p>\uff08\u30b1\u30fc\u30b92\uff09<br \/>\n\u4ee5\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730A\u306e\u307f\u306a\u3089\u305a\u3001\u5468\u8fba\u306e\u571f\u5730\u3082\u3059\u3079\u3066\u9053\u8def\u3092\u5229\u7528\u3059\u308b\u306e\u306b\u4e0a\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u3001\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u3068\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u304c\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4773\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_C.jpg\" alt=\"\" width=\"496\" height=\"528\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_C.jpg 496w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_C-282x300.jpg 282w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_C-201x214.jpg 201w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_C-244x260.jpg 244w\" sizes=\"(max-width: 496px) 100vw, 496px\" \/><\/p>\n<p>\u9053\u8def\u3088\u308a\u3082\u9ad8\u3044\u4f4d\u7f6e\u53c8\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u3044\u8a18\u4e8b\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u300c<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\/higher-or-lower-4898\">\u9053\u8def\u3088\u308a\u3082\u9ad8\u3044\u4f4d\u7f6e\u53c8\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730<\/a>\u300d\u3092\u3054\u53c2\u8003\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"2-2\">2-2. \u300c\u9a12\u97f3\u300d<\/span><\/h3>\n<p>\u9a12\u97f3\u306b\u3064\u3044\u3066\u306f\u3001\u74b0\u5883\u7701\u304c\u74b0\u5883\u57fa\u672c\u6cd5\u7b2c16\u6761\u7b2c1\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u9a12\u97f3\u306b\u4fc2\u308b\u74b0\u5883\u57fa\u6e96\u3092\u5236\u5b9a\u3057\u3066\u304a\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306b\u63b2\u3052\u308b\u3068\u304a\u308a\u3067\u3059\uff08\u74b0\u5883\u7701\uff28\uff30\u3088\u308a\uff09\u3002<br \/>\n\u8a55\u4fa1\u5bfe\u8c61\u5730\u5468\u8fba\u3067\u3001\u3053\u306e\u57fa\u6e96\u5024\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u9a12\u97f3\u304c\u3042\u308c\u3070\u3001\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5224\u65ad\u6750\u6599\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u226a\u74b0\u5883\u57fa\u6e96\u226b<br \/>\n\u9a12\u97f3\u306e\u74b0\u5883\u57fa\u6e96\u306f\u3001\u5730\u57df\u306e\u985e\u578b\u53ca\u3073\u6642\u9593\u306e\u533a\u5206\u3054\u3068\u306b\u6b21\u306e\u8868\u306e\u57fa\u6e96\u5024\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5404\u985e\u578b\u3092\u5f53\u3066\u306f\u3081\u308b\u5730\u57df\u306f\u3001\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\uff08\u5e02\u306e\u533a\u57df\u5185\u306e\u5730\u57df\u306b\u3064\u3044\u3066\u306f\u5e02\u9577\uff09\u304c\u6307\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4767\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_D.jpg\" alt=\"\" width=\"718\" height=\"481\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_D.jpg 718w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_D-300x201.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_D-304x204.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_D-282x189.jpg 282w\" sizes=\"(max-width: 718px) 100vw, 718px\" \/><\/p>\n<p>\u305f\u3060\u3057\u3001\u9053\u8def\u306b\u9762\u3059\u308b\u5730\u57df\u306f\u3001\u4e0a\u8a18\u306e\u8868\u306b\u3088\u3089\u305a\u3001\u6b21\u306e\u8868\u306b\u63b2\u3052\u308b\u57fa\u6e96\u5024\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u226a\u9053\u8def\u306b\u9762\u3059\u308b\u5730\u57df\u306e\u57fa\u6e96\u5024\u226b<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4768\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_E.jpg\" alt=\"\" width=\"695\" height=\"348\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_E.jpg 695w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_E-300x150.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_E-304x152.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_E-282x141.jpg 282w\" sizes=\"(max-width: 695px) 100vw, 695px\" \/><\/p>\n<p>\u226a\u5e79\u7dda\u4ea4\u901a\u3092\u62c5\u3046\u9053\u8def\u306b\u8fd1\u63a5\u3059\u308b\u7a7a\u9593\u306e\u57fa\u6e96\u5024\uff08\u7279\u4f8b\uff09\u226b<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4769\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_Fjpg.jpg\" alt=\"\" width=\"642\" height=\"296\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_Fjpg.jpg 642w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_Fjpg-300x138.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_Fjpg-304x140.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/02_teku23_Fjpg-282x130.jpg 282w\" sizes=\"(max-width: 642px) 100vw, 642px\" \/><\/p>\n<h3><span id=\"2-3\">2-3. \u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u8981\u56e0\u304c\u8907\u6570\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\uff2813.6.15\u88c1\u6c7a\u4e8b\u4f8b\u3067\u306f\u3001\u4e00\u3064\u306e\u8a55\u4fa1\u5bfe\u8c61\u5730\u306b\u3064\u3044\u3066\u9707\u52d5\u30fb\u9a12\u97f3\u306b\u3088\u308b10\uff05\u63a7\u9664\u3001\u5143\u5893\u5730\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308b10\uff05\u63a7\u9664\u3001\u65e5\u7167\u53ca\u3073\u773a\u671b\u3078\u306e\u5f71\u97ff\u304c\u3042\u308b\u3068\u3057\u3066\u3001\u3055\u3089\u306b10\uff05\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u3001\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u8981\u56e0\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u300110\uff05\u8a55\u4fa1\u6e1b\u3092\u91cd\u8907\u3057\u3066\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u500b\u5225\u4e8b\u60c5\u306e\u5f37\u3044\u6848\u4ef6\u306e\u305f\u3081\u614e\u91cd\u306b\u8abf\u67fb\u53ca\u3073\u691c\u8a0e\u3092\u91cd\u306d\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3. \u8aac\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/span><\/h2>\n<p>A. \u81ea\u7528\u5730\u8a55\u4fa1\u984d<br \/>\n500\u5343\u5186\u00d71.00\uff08*1\uff09\u00d7150\u33a1\uff1d75,000\u5343\u5186<br \/>\n\uff08*1\uff09\u5965\u884c10\uff4d\u306b\u5bfe\u3059\u308b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/p>\n<p>B. \u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4fa1\u984d<br \/>\n75,000\u5343\u5186 \u00d7 10\uff05 \uff1d 7,500\u5343\u5186<\/p>\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<br \/>\nA. \uff0d B.\uff1d<span style=\"text-decoration-line: underline; text-decoration-style: double;\">67,500\u5343\u5186<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8a55\u4fa1\u5bfe\u8c61\u5730A\u306e\u5468\u8fba\u306f\u8fd1\u5e74\u3001\u516c\u5171\u4e8b\u696d\u306e\u958b\u767a\u304c\u9032\u307f\u9244\u9053\u8def\u7dda\u3068\u5e79\u7dda\u9053\u8def\u304c\u958b\u901a\u3057\u307e\u3057\u305f\u3002\u305d\u308c\u306b\u4f34\u3044\u4ea4\u901a\u91cf\u304c\u6fc0\u5897\u3057\u4e00\u65e5\u4e2d\u9a12\u97f3\u3068\u9707\u52d5\u304c\u6fc0\u3057\u304f\u3001A\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u4ed6\u306e\u5b85\u5730B\u53ca\u3073C\u306e\u5229\u7528\u72b6\u6cc1\u304b\u3089\u898b\u3066\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":20024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4763"}],"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=4763"}],"version-history":[{"count":12,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4763\/revisions"}],"predecessor-version":[{"id":6063,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4763\/revisions\/6063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/20024"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=4763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=4763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=4763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}