{"id":5158,"date":"2024-07-18T08:00:48","date_gmt":"2024-07-17T23:00:48","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=5158"},"modified":"2024-07-18T09:19:42","modified_gmt":"2024-07-18T00:19:42","slug":"two-way-route","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/two-way-route-5158","title":{"rendered":"\u5206\u7b46\u767b\u8a18\u3068\u306f\uff1f\u89d2\u5730\u3084\u4e8c\u65b9\u8def\u7dda\u5730\u306e\u5206\u7b46\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u8cbb\u7528\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u5206\u7b46\u767b\u8a18\u306f\u3001\u571f\u5730\u306b\u95a2\u3059\u308b\u767b\u8a18\u306e1\u7a2e\u3067\u3059\u3002\u4e00\u3064\uff08\u4e00\u7b46\uff09\u306e\u571f\u5730\u3092\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u3067\u5206\u3051\u305f\u308a\u3001\u571f\u5730\u306e\u4e00\u90e8\u3092\u58f2\u5374\u3057\u305f\u308a\u3059\u308b\u3068\u304d\u306f\u3001\u5206\u7b46\u767b\u8a18\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5206\u7b46\u767b\u8a18\u3092\u3059\u308b\u969b\u306f\u3001\u6cd5\u52d9\u5c40\u3067\u624b\u7d9a\u304d\u3092\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u571f\u5730\u306e\u6e2c\u91cf\u3084\u5883\u754c\u306e\u78ba\u5b9a\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u571f\u5730\u306e\u5206\u7b46\u306b\u306f\u30eb\u30fc\u30eb\u304c\u3042\u308b\u305f\u3081\u3001\u6b63\u3057\u3044\u77e5\u8b58\u3092\u5f97\u305f\u3046\u3048\u3067\u5206\u3051\u65b9\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5206\u7b46\u767b\u8a18\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3084\u89d2\u5730\u30fb\u4e8c\u65b9\u8def\u7dda\u5730\u306b\u6240\u5728\u3059\u308b\u571f\u5730\u3092\u5206\u7b46\u3059\u308b\u3068\u304d\u306e\u6ce8\u610f\u70b9\u306a\u3069\u3092\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u304c\u5206\u304b\u308a\u3084\u3059\u304f\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.\u5206\u7b46\u767b\u8a18\u3068\u306f<\/a><\/li><li><a href=\"#2\">2.\u5206\u7b46\u767b\u8a18\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/a><ul><li><a href=\"#2-1\">2-1.\u571f\u5730\u306e\u4e00\u90e8\u3092\u58f2\u308b\u3068\u304d<\/a><\/li><li><a href=\"#2-2\">2-2.\u76f8\u7d9a\u4eba\u3067\u571f\u5730\u3092\u5206\u3051\u308b\u3068\u304d<\/a><\/li><li><a href=\"#2-3\">2-3.\u571f\u5730\u306e\u5730\u76ee\u3092\u5909\u66f4\u3059\u308b\u3068\u304d<\/a><\/li><li><a href=\"#2-4\">2-4.\u5171\u6709\u306e\u571f\u5730\u3092\u5358\u72ec\u6240\u6709\u3059\u308b\u3068\u304d<\/a><\/li><li><a href=\"#2-5\">2-5.\u62c5\u4fdd\u306b\u3055\u308c\u308b\u571f\u5730\u3092\u5206\u3051\u308b\u3068\u304d<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u89d2\u5730\u3084\u4e8c\u65b9\u8def\u7dda\u5730\u306b\u6240\u5728\u3059\u308b\u571f\u5730\u3092\u5206\u7b46\u767b\u8a18\u3057\u305f\u3068\u304d\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#3-1\">3-1\u89d2\u5730\u3092\u5206\u7b46\u3057\u305f\u3068\u304d\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#3-2\">3-2.\u4e8c\u65b9\u8def\u7dda\u5730\u3092\u5206\u7b46\u3057\u305f\u3068\u304d\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4. \u4e0d\u5408\u7406\u5206\u5272\u3068\u306f<\/a><ul><li><a href=\"#4-1\">4-1. \u4e0d\u5408\u7406\u5206\u5272\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u304d<\/a><\/li><li><a href=\"#4-2\">4-2. \u4e0d\u5408\u7406\u5206\u5272\u306e\u4f8b<\/a><\/li><li><a href=\"#4-3\">4-3. \u5206\u7b46\u5f8c\u306e\u571f\u5730\u306e\u5730\u7a4d\u304c\u72ed\u5c0f\u3060\u3068\u6307\u6458\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#4-4\">4-4. \u4e0d\u5408\u7406\u5206\u5272\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li><a href=\"#4-5\">4-5. \u4e0d\u5408\u7406\u5206\u5272\u304c\u9069\u7528\u3055\u308c\u308b\u571f\u5730<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5. \u89d2\u5730\u3084\u4e8c\u65b9\u8def\u7dda\u5730\u306b\u6240\u5728\u3059\u308b\u571f\u5730\u3092\u5206\u7b46\u767b\u8a18\u3059\u308b\u969b\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#5-1\">5-1. \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5206\u7b46\u767b\u8a18\u3092\u5b8c\u4e86\u3057\u3066\u304a\u304f\u3053\u3068<\/a><\/li><li><a href=\"#5-2\">5-2.\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306e\u63a5\u9053\u7fa9\u52d9\u3092\u9806\u5b88\u3059\u308b<\/a><\/li><li><a href=\"#5-3\">5-3. \u5171\u6709\u7269\u5206\u5272\u3092\u3059\u308b\u65b9\u6cd5\u3082\u691c\u8a0e\u3059\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6.\u5206\u7b46\u767b\u8a18\u306b\u304b\u304b\u308b\u8cbb\u7528<\/a><\/li><li><a href=\"#7\">7.\u5206\u7b46\u767b\u8a18\u306e\u6d41\u308c\u3068\u304b\u304b\u308b\u671f\u9593<\/a><\/li><li><a href=\"#8\">8.\u5206\u7b46\u767b\u8a18\u3067\u6e96\u5099\u3059\u3079\u304d\u5fc5\u8981\u66f8\u985e<\/a><\/li><li><a href=\"#9\">9\uff0e\u5206\u7b46\u767b\u8a18\u306f\u81ea\u5206\u3067\u51fa\u6765\u308b\u306e\u304b\uff1f<\/a><\/li><li><a href=\"#10\">10.\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u5206\u7b46\u767b\u8a18\u3068\u306f<\/span><\/h2>\n<p>\u5206\u7b46\u767b\u8a18\u306f\u3001\u767b\u8a18\u7c3f\u4e0a\u306e\u4e00\u3064\u306e\u571f\u5730\u3092\u8907\u6570\u306b\u5206\u3051\u3066\u767b\u8a18\u3057\u76f4\u3059\u624b\u7d9a\u304d\u3067\u3059\u3002\u571f\u5730\u306f\u3001\u4e00\u7b46\uff08\u3044\u3063\u3074\u3064\u30fb\u3072\u3068\u3075\u3067\uff09\u3001\u4e8c\u7b46\uff08\u306b\u3072\u3064\u30fb\u3075\u305f\u3075\u3067\uff09\u3068\u6570\u3048\u307e\u3059\u3002\u5206\u7b46\u767b\u8a18\u3092\u3059\u308b\u3068\u3001\u4e00\u7b46\u306e\u571f\u5730\u304c\u4e8c\u7b46\u3084\u4e09\u7b46\u306b\u5206\u304b\u308c\u3001\u305d\u308c\u305e\u308c\u304c\u72ec\u7acb\u3057\u305f\u571f\u5730\u3068\u307f\u306a\u3055\u308c\u3066\u3001\u65b0\u305f\u306a\u5730\u756a\u304c\u3064\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u7b46\u306e\u571f\u5730\u3092\u5171\u6709\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u8907\u6570\u4eba\u306e\u6240\u6709\u8005\u3067\u5206\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u4e00\u3064\u306e\u571f\u5730\u3092\u8907\u6570\u4eba\u3067\u6240\u6709\u3059\u308b\u3068\u304d\u306f\u3001\u5206\u7b46\u767b\u8a18\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8907\u6570\u306e\u571f\u5730\u3092\u4e00\u7b46\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u3092\u300c\u5408\u7b46\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2.\u5206\u7b46\u767b\u8a18\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/span><\/h2>\n<p>\u5206\u7b46\u767b\u8a18\u304c\u5fc5\u8981\u306b\u306a\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u571f\u5730\u306e\u4e00\u90e8\u3092\u58f2\u5374\u3059\u308b\u3068\u304d<\/li>\n<li>\u76f8\u7d9a\u4eba\u3067\u571f\u5730\u3092\u5206\u3051\u308b\u3068\u304d<\/li>\n<li>\u571f\u5730\u306e\u5730\u76ee\u3092\u5909\u66f4\u3059\u308b\u3068\u304d<\/li>\n<li>\u5171\u6709\u306e\u571f\u5730\u3092\u5358\u72ec\u6240\u6709\u3059\u308b\u3068\u304d<\/li>\n<li>\u62c5\u4fdd\u306b\u3055\u308c\u308b\u571f\u5730\u3092\u5206\u3051\u308b\u3068\u304d<\/li>\n<\/ul>\n<h3><span id=\"2-1\">2-1.\u571f\u5730\u306e\u4e00\u90e8\u3092\u58f2\u308b\u3068\u304d<\/span><\/h3>\n<p>\u571f\u5730\u306f\u3001\u4e00\u90e8\u306e\u307f\u3092\u58f2\u5374\u3067\u304d\u307e\u305b\u3093\u3002\u5206\u7b46\u767b\u8a18\u3092\u3057\u3066\u3001\u624b\u653e\u3059\u90e8\u5206\u3068\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3059\u308b\u90e8\u5206\u3092\u5206\u3051\u308b\u3053\u3068\u3067\u3001\u571f\u5730\u306e\u4e00\u90e8\u3092\u58f2\u5374\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u76f8\u7d9a\u4eba\u3067\u571f\u5730\u3092\u5206\u3051\u308b\u3068\u304d<\/span><\/h3>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u304c\u6b8b\u3057\u305f\u571f\u5730\u3092\u3001\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u3067\u5206\u3051\u3066\u305d\u308c\u305e\u308c\u304c\u6240\u6709\u3059\u308b\u3068\u304d\u306f\u5206\u7b46\u767b\u8a18\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u306e\u5927\u534a\u304c\u571f\u5730\u3067\u3042\u308a\u3001\u6b8b\u308a\u304c\u9810\u8caf\u91d1\u3067\u3042\u3063\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u30023\u4eba\u306e\u76f8\u7d9a\u4eba\u3067\u907a\u7523\u3092\u5206\u5272\u3059\u308b\u3068\u304d\u30011\u4eba\u304c\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u3068\u6b8b\u308a\u306e2\u4eba\u3067\u9810\u8caf\u91d1\u3092\u5206\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4e0d\u516c\u5e73\u304c\u751f\u3058\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5206\u7b46\u767b\u8a18\u3092\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u304c\u6b8b\u3057\u305f\u571f\u5730\u30923\u7b46\u306b\u5747\u7b49\u306b\u5206\u3051\u308b\u3068\u30013\u4eba\u306e\u76f8\u7d9a\u4eba\u3067\u907a\u7523\u3092\u5e73\u7b49\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-3\">2-3.\u571f\u5730\u306e\u5730\u76ee\u3092\u5909\u66f4\u3059\u308b\u3068\u304d<\/span><\/h3>\n<p>\u5730\u76ee\u3068\u306f\u3001\u73fe\u6cc1\u3084\u5229\u7528\u76ee\u7684\u306a\u3069\u3092\u3082\u3068\u306b\u5224\u65ad\u3055\u308c\u308b\u571f\u5730\u306e\u7528\u9014\u3067\u3059\u3002\u300c\u5b85\u5730\u300d\u300c\u7530\u300d\u300c\u7551\u300d\u300c\u5c71\u6797\u300d\u300c\u96d1\u7a2e\u5730\u300d\u306a\u3069\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u7b46\u306e\u571f\u5730\u306b\u306f\u3001\u4e00\u500b\u306e\u5730\u76ee\u3057\u304b\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u571f\u5730\u306e\u4e00\u90e8\u304c\u5225\u306e\u5730\u76ee\u306b\u306a\u308b\u5834\u5408\u306f\u3001\u5730\u76ee\u5909\u66f4\u767b\u8a18\u3060\u3051\u3067\u306a\u304f\u3001\u5206\u7b46\u767b\u8a18\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8fb2\u5730\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u571f\u5730\u306e\u4e00\u90e8\u3092\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u5206\u7b46\u767b\u8a18\u3092\u3057\u3066\u99d0\u8eca\u5834\u3092\u8a2d\u7f6e\u3059\u308b\u571f\u5730\u3068\u5f15\u304d\u7d9a\u304d\u8fb2\u5730\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u571f\u5730\u3092\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-4\">2-4.\u5171\u6709\u306e\u571f\u5730\u3092\u5358\u72ec\u6240\u6709\u3059\u308b\u3068\u304d<\/span><\/h3>\n<p>\u4e00\u7b46\u306e\u571f\u5730\u3092\u8907\u6570\u4eba\u3067\u5171\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5206\u7b46\u767b\u8a18\u3092\u3059\u308b\u3068\u305d\u308c\u305e\u308c\u306e\u5358\u72ec\u3067\u6240\u6709\u3059\u308b\u571f\u5730\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3059\u308b\u3068\u3001\u5171\u6709\u8005\u540c\u58eb\u3067\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u3068\u304d\u3084\u571f\u5730\u306e\u4e0a\u306b\u5efa\u7269\u3092\u5efa\u3066\u308b\u3068\u304d\u306b\u306f\u3001\u5171\u6709\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u5171\u6709\u8005\u540c\u58eb\u3067\u610f\u898b\u304c\u5408\u308f\u305a\u3001\u4e00\u4eba\u3067\u3082\u53cd\u5bfe\u3057\u3066\u3044\u308b\u4eba\u304c\u3044\u308b\u3068\u58f2\u5374\u3057\u305f\u308a\u5efa\u7269\u3092\u5efa\u3066\u305f\u308a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5206\u7b46\u767b\u8a18\u3092\u3057\u3066\u3001\u571f\u5730\u3092\u305d\u308c\u305e\u308c\u306e\u6301\u3061\u5206\u306b\u5fdc\u3058\u305f\u5358\u72ec\u306e\u6240\u6709\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u5171\u6709\u306b\u3088\u308b\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-5\">2-5.\u62c5\u4fdd\u306b\u3055\u308c\u308b\u571f\u5730\u3092\u5206\u3051\u308b\u3068\u304d<\/span><\/h3>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3067\u571f\u5730\u306e\u3046\u3048\u306b\u4f4f\u5b85\u3092\u5efa\u3066\u308b\u3068\u3001\u62b5\u5f53\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u307e\u3059\u3002\u62b5\u5f53\u6a29\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8fd4\u6e08\u304c\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u6ede\u3063\u305f\u3068\u304d\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u62c5\u4fdd\u3068\u306a\u3063\u3066\u3044\u308b\u571f\u5730\u3084\u5efa\u7269\u3092\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u6a29\u5229\u3067\u3059\u3002<\/p>\n<p>\u5e83\u5927\u306a\u571f\u5730\u306e\u3046\u3048\u306b\u4f4f\u5b85\u3092\u5efa\u3066\u308b\u5834\u5408\u3001\u571f\u5730\u306e\u3059\u3079\u3066\u304c\u62c5\u4fdd\u3068\u306a\u308a\u307e\u3059\u3002\u4e07\u304c\u4e00\u8fd4\u6e08\u304c\u6ede\u3063\u3066\u3057\u307e\u3044\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u62b5\u5f53\u6a29\u3092\u884c\u4f7f\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u571f\u5730\u3092\u307e\u308b\u3054\u3068\u624b\u653e\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5206\u7b46\u767b\u8a18\u3092\u3057\u3066\u4f4f\u5b85\u304c\u5efa\u3063\u3066\u3044\u308b\u571f\u5730\u3068\u305d\u306e\u4ed6\u306e\u90e8\u5206\u3092\u5206\u3051\u308b\u3053\u3068\u3067\u3001\u62b5\u5f53\u6a29\u304c\u571f\u5730\u306e\u5168\u4f53\u306b\u53ca\u3070\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u4f4f\u5b85\u306e\u6577\u5730\u306f\u624b\u653e\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u4ed6\u306e\u571f\u5730\u306f\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u89d2\u5730\u3084\u4e8c\u65b9\u8def\u7dda\u5730\u306b\u6240\u5728\u3059\u308b\u571f\u5730\u3092\u5206\u7b46\u767b\u8a18\u3057\u305f\u3068\u304d\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u571f\u5730\u306f\u5229\u7528\u5358\u4f4d\u3054\u3068\u306b1\u753b\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u571f\u5730\u30921\u5229\u7528\u5358\u4f4d\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u30011\u753b\u5730\u306e\u571f\u5730\u3092\u5206\u7b46\u3057\u3066\u7570\u306a\u308b\u4eba\u304c\u305d\u308c\u305e\u308c\u5206\u5272\u3057\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u5404\u571f\u5730\u3092\u500b\u5225\u306b\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u89d2\u5730\u3068\u4e8c\u65b9\u8def\u7dda\u3092\u5206\u7b46\u3057\u305f\u3068\u304d\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"3-1\">3-1\u89d2\u5730\u3092\u5206\u7b46\u3057\u305f\u3068\u304d\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u89d2\u5730\u306f\u3001\u533a\u753b\u306b\u3042\u308b2\u8fba\u4ee5\u4e0a\u304c\u305d\u308c\u305e\u308c\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5f62\u72b6\u306e\u571f\u5730\u3067\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p>\u4f8b\u3011\u88ab\u76f8\u7d9a\u4eba\u304c\u9752\u7a7a\u99d0\u8eca\u5834\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u305f\u89d2\u5730\u306b\u3042\u308b\u571f\u5730\u3092\u4e0b\u56f3\u306e\u901a\u308a\u5206\u7b46\u3057\u3066\u3001\u9577\u7537A\u3068\u6b21\u7537B\u304c\u53d6\u5f97\u3059\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u5206\u7b46\u3057\u305f\u571f\u5730\u306f\u3001\u3069\u3061\u3089\u3082\u5efa\u7269\u3092\u5efa\u3066\u308b\u306e\u306b\u5341\u5206\u306a\u5e83\u3055\u3067\u3042\u308b\u3068\u3057\u307e\u3059\u3002<img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/02\/04_teku32_A.png\" \/><\/p>\n<p>\u3053\u306e\u571f\u5730\u306f\u3001\u3082\u3068\u3082\u3068\u9752\u7a7a\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u5168\u4f53\u30921\u753b\u5730\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u89d2\u5730\u3067\u3042\u308b\u305f\u3081\u300c\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u300d\u306e\u5f71\u97ff\u304c\u5730\u7a4d\u5168\u4f53\u306b\u53ca\u3073\u307e\u3059\u3002\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u3068\u306f\u3001\u5b85\u5730\u304c\u6b63\u9762\u3068\u5074\u65b9\u306e\u4e21\u65b9\u306b\u63a5\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u3001\u6240\u5b9a\u306e\u52a0\u7b97\u7387\u3067\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u3092\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5f53\u8a72\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u306f\u9577\u7537A\u304c\u53d6\u5f97\u3059\u308b\u571f\u5730\u7532\u306e\u8a55\u4fa1\u306e\u3068\u304d\u306e\u307f\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6b21\u7537B\u304c\u53d6\u5f97\u3059\u308b\u571f\u5730\u4e59\u306f\u3001\u524d\u9762\u8def\u7dda\uff08200D\uff09\u306e\u307f\u306b\u3057\u304b\u63a5\u3057\u3066\u304a\u3089\u305a\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u571f\u5730\u7532\u3068\u571f\u5730\u4e59\u3092\u4e00\u4f53\u3067\u8a55\u4fa1\u3057\u305f\u5834\u5408\u3001\u8a55\u4fa1\u984d\u306f8,180\u4e07\u5186\u3067\u3059\u3002\u500b\u5225\u8a55\u4fa1\u306e\u5834\u5408\u3001\u89d2\u5730\u306b\u3042\u305f\u308b\u571f\u5730\u7532\u306e\u307f\u5074\u65b9\u8def\u7dda\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3001\u571f\u5730\u4e59\u306f\u6b63\u9762\u8def\u7dda\u306e\u307f\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u7532\u3068\u571f\u5730\u4e59\u306e\u500b\u5225\u306b\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306f8,090\u4e07\u5186\u3067\u3042\u308b\u305f\u3081\u3001\u4e00\u4f53\u8a55\u4fa1\u3059\u308b\u3088\u308a\u3082\u8a55\u4fa1\u984d\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h3><span id=\"3-2\">3-2.\u4e8c\u65b9\u8def\u7dda\u5730\u3092\u5206\u7b46\u3057\u305f\u3068\u304d\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u4e8c\u65b9\u8def\u7dda\u5730\u3068\u306f\u3001\u6577\u5730\u306e\u6b63\u9762\u3068\u88cf\u9762\u304c\u8def\u7dda\u3068\u3057\u3066\u63a5\u3057\u3066\u3044\u308b\u571f\u5730\u3067\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n<p>\u4f8b\u3011\u4e0b\u56f3\u306e\u3088\u3046\u306b\u3001\u524d\u9762\u306e\u571f\u5730\u3082\u88cf\u9762\u306e\u571f\u5730\u3082\u5341\u5206\u306b\u6709\u52b9\u6d3b\u7528\u3067\u304d\u308b\u5730\u7a4d\u304c\u3042\u308b\u5834\u5408\u3001\u53d6\u5f97\u8005\u3054\u3068\u306b\u500b\u5225\u306b\u571f\u5730\u306e\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/02\/04_teku32_D.png\" \/><\/p>\n<p>\u4e8c\u65b9\u8def\u7dda\u5730\u306f\u3001\u6b63\u9762\u3068\u88cf\u9762\u306e\u4e21\u65b9\u304b\u3089\u9053\u8def\u304c\u51fa\u5165\u308a\u3067\u304d\u308b\u305f\u3081\u30011\u8fba\u3057\u304b\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u306a\u3044\u571f\u5730\u3088\u308a\u3082\u5229\u4fbf\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u4e8c\u65b9\u8def\u7dda\u5730\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306f\u3001\u5229\u4fbf\u6027\u306e\u9ad8\u3055\u3092\u8a55\u4fa1\u984d\u306b\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u300c\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u300d\u3092\u7528\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8c\u65b9\u8def\u7dda\u5730\u3092\u56f3\u306e\u3088\u3046\u306b\u5206\u5272\u3059\u308b\u3068\u3001\u3069\u3061\u3089\u306e\u571f\u5730\u3082\u6b63\u9762\u8def\u7dda\u306b\u306e\u307f\u63a5\u3059\u308b\u571f\u5730\u3068\u306a\u308b\u305f\u3081\u3001\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u524d\u9762\u306e\u571f\u5730\uff08\u571f\u5730\u7532\uff09\u3068\u88cf\u9762\u306e\u571f\u5730\uff08\u571f\u5730\u4e59\uff09\u3092\u5225\u3005\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u4f53\u8a55\u4fa1\u3059\u308b\u3088\u308a\u3082\u8a55\u4fa1\u984d\u306f\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h2><span id=\"4\">4. \u4e0d\u5408\u7406\u5206\u5272\u3068\u306f<\/span><\/h2>\n<p>\u4e0d\u5408\u7406\u5206\u5272\u3068\u306f\u3001\u7c21\u5358\u306b\u3044\u3048\u3070\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u305f\u3081\u3060\u3051\u306b\u3001\u571f\u5730\u306e\u8a55\u4fa1\u304c\u4f4e\u304f\u306a\u308b\u3088\u3046\u306b\u5206\u5272\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u7d50\u679c\u3001\u4e0d\u52d5\u7523\u306e\u5206\u5272\u304c\u8457\u3057\u304f\u4e0d\u5408\u7406\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3001\u571f\u5730\u3092\u53d6\u5f97\u8005\u5358\u4f4d\u3067\u8a55\u4fa1\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u5206\u5272\u524d\u306e\u753b\u5730\u3092\u300c1\u753b\u5730\u306e\u5b85\u5730\u300d\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059(\u8a55\u57fa\u901a7-2(1)(\u6ce8))\u3002<\/p>\n<p>\u4e0d\u5408\u7406\u5206\u5272\u3068\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e1\u301c4\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u5206\u5272\u5185\u5bb9\u3068\u306a\u308b\u3068\u304d\u3067\u3059\u3002<\/p>\n<p>1. \u5206\u5272\u5f8c\u306e\u753b\u5730\u304c\u5b85\u5730\u3068\u3057\u3066\u901a\u5e38\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u304d\uff08\u7121\u9053\u8def\u5730\u30fb\u5e2f\u72b6\u5730\u30fb\u904e\u5270\u306a\u4e0d\u6574\u5f62\u5730\u306a\u3069\uff09<\/p>\n<p>2. \u5206\u5272\u5f8c\u306e\u753b\u5730\u304c\u5b85\u5730\u3068\u3057\u3066\u3001\u6a19\u6e96\u7684\u306a\u5b85\u5730\u306e\u5730\u7a4d\u3092\u6709\u3055\u305a\u3001\u8457\u3057\u304f\u72ed\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u304d<\/p>\n<p>3. \u6545\u610f\u306b\u571f\u5730\u306e\u4fa1\u5024\u3092\u4e0b\u3052\u308b\u3088\u3046\u306a\u5206\u7b46\u3092\u884c\u3044\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u3066\u3001\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u3092\u610f\u56f3\u7684\u306b\u5927\u304d\u304f\u8efd\u6e1b\u3055\u305b\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3068\u304d<\/p>\n<p>4. \u73fe\u5728\u53ca\u3073\u5c06\u6765\u306b\u304a\u3044\u3066\u3001\u6709\u52b9\u306a\u571f\u5730\u5229\u7528\u304c\u3067\u304d\u306a\u3044\u3068\u304d<\/p>\n<p>\u4e0d\u5408\u7406\u5206\u5272\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u3054\u3068\u306b\u53d6\u5f97\u3057\u305f\u571f\u5730\u3054\u3068\u306b\u8a55\u4fa1\u3092\u3059\u308b\u3068\u3001\u7121\u9053\u8def\u5730\u3068\u3057\u3066\u306e\u88dc\u6b63\u3084\u5965\u884c\u304d\u304c\u77ed\u5c0f\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308b\u88dc\u6b63\u306b\u3088\u3063\u3066\u3001\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u904e\u5270\u306b\u4f4e\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u5b9f\u614b\u306b\u5247\u3057\u305f\u8a55\u4fa1\u3068\u306f\u3044\u3048\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u4e0d\u5408\u7406\u5206\u5272\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u571f\u5730\u306e\u4fa1\u984d\u306f\u53d6\u5f97\u8005\u5358\u4f4d\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5206\u5272\u524d\u306e\u753b\u5730\u3092\u4e00\u753b\u5730\u306e\u571f\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u540c\u65cf\u4f1a\u793e\u9593\u3084\u5229\u5bb3\u95a2\u4fc2\u8005\u9593\u306a\u3069\u3067\u4e0d\u5408\u7406\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u3082\u6e96\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5206\u5272\u306b\u3088\u3063\u3066\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u8457\u3057\u304f\u4e0b\u304c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5730\u57df\u306e\u6a19\u6e96\u7684\u306a\u9762\u7a4d\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u571f\u5730\u3092\u6709\u52b9\u5229\u7528\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u4e0d\u5408\u7406\u5206\u5272\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"4-1\">4-1. \u4e0d\u5408\u7406\u5206\u5272\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u304d<\/span><\/h3>\n<p>\u4e0d\u5408\u7406\u5206\u5272\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3084\u76f8\u7d9a\u3067\u5f15\u304d\u7d99\u3050\u3068\u304d\u3067\u3059\u3002\u58f2\u8cb7\u306e\u3068\u304d\u306f\u57fa\u672c\u7684\u306b\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>1. \u58f2\u8cb7\u306e\u3068\u304d\u306e\u6642\u4fa1\u306f\u4e00\u822c\u7684\u306b\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u306a\u304f\uff09\u516c\u793a\u4fa1\u683c\u306b\u57fa\u3065\u304f\u4fa1\u984d\u3067\u58f2\u8cb7\u3059\u308b<\/p>\n<p>2. \u58f2\u8cb7\u306f\uff08\u76f8\u7d9a\u3084\u8d08\u4e0e\u3068\u7570\u306a\u308a\uff09\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u3066\u4e0d\u52d5\u7523\u306e\u53d7\u3051\u6e21\u3057\u3092\u3059\u308b\u305f\u3081\u3001\u5206\u5272\u306b\u3088\u3063\u3066\u7d4c\u6e08\u7684\u4fa1\u5024\u304c\u4f4e\u304f\u306a\u3063\u305f\u571f\u5730\u306b\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u3068\u3044\u3046\u3053\u3068\u306f\u60f3\u5b9a\u3057\u3066\u3044\u306a\u3044<\/p>\n<p>\u4e0d\u5408\u7406\u5206\u5272\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306e\u306f\u3001\u5b85\u5730\u306e\u4e00\u90e8\u3092\u901a\u5e38\u5229\u7528\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u4e0d\u5408\u7406\u306a\u5f62\u72b6\u306b\u5206\u7b46\u3057\u3066\u304b\u3089\u8d08\u4e0e\u3055\u308c\u3001\u305d\u306e\u5f8c\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u6b8b\u5730\u3092\u627f\u7d99\u3059\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<h3><span id=\"4-2\">4-2. \u4e0d\u5408\u7406\u5206\u5272\u306e\u4f8b<\/span><\/h3>\n<p>\u4e0d\u5408\u7406\u5206\u5272\u306b\u8a72\u5f53\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/02\/04_teku32_B.png\" \/><\/p>\n<h3><span id=\"4-3\">4-3. \u5206\u7b46\u5f8c\u306e\u571f\u5730\u306e\u5730\u7a4d\u304c\u72ed\u5c0f\u3060\u3068\u6307\u6458\u3055\u308c\u306a\u3044\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h3>\n<p>\u907a\u7523\u5206\u5272\u3092\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5730\u57df\u306b\u304a\u3051\u308b\u6700\u4f4e\u6577\u5730\u9762\u7a4d\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u5206\u7b46\u3092\u8003\u3048\u308b\u3053\u3068\u3067\u3001\u4e0d\u5408\u7406\u5206\u5272\u3068\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6700\u4f4e\u6577\u5730\u9762\u7a4d\u306f\u3001\u5efa\u7269\u3092\u5efa\u3066\u308b\u3068\u304d\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u9650\u306e\u6577\u5730\u9762\u7a4d\u3067\u3059\u3002\u5efa\u7bc9\u7269\u306e\u6700\u4f4e\u6577\u5730\u9762\u7a4d\u306f\u5168\u56fd\u4e00\u5f8b\u3067\u306f\u306a\u304f\u3001\u81ea\u6cbb\u4f53\uff08\u5e02\u533a\u753a\u6751\uff09\u304c\u90fd\u5e02\u8a08\u753b\u6cd5\u3084\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306b\u3082\u3068\u3065\u304f\u5730\u57df\u3084\u5730\u533a\u306a\u3069\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u6700\u4f4e\u6577\u5730\u9762\u7a4d\u304c\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u4f4e\u6577\u5730\u9762\u7a4d\u306f\u3001\u5e02\u753a\u6751\u5f79\u5834\u306e\u90fd\u5e02\u8a08\u753b\u8ab2\u3084\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306a\u3069\u3067\u8abf\u67fb\u3067\u304d\u308b\u305f\u3081\u3001\u571f\u5730\u3092\u5206\u5272\u3059\u308b\u969b\u306f\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5efa\u7bc9\u7269\u306e\u6700\u4f4e\u6577\u5730\u9762\u7a4d\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\u3001\u5b85\u5730\u3092\u6709\u52b9\u5229\u7528\u3067\u304d\u306a\u3044\u306a\u3069\u306e\u7406\u7531\u3067\u4e0d\u5408\u7406\u5206\u5272\u3060\u3068\u6307\u6458\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u3002\u6700\u4f4e\u6577\u5730\u9762\u7a4d\u306e\u78ba\u8a8d\u306f\u3001\u4e0d\u5408\u7406\u5206\u5272\u3068\u6307\u6458\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u6291\u3048\u308b\u65b9\u6cd5\u306e\u4e00\u3064\u306b\u904e\u304e\u306a\u3044\u70b9\u306b\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"4-4\">4-4. \u4e0d\u5408\u7406\u5206\u5272\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p>\u4e0d\u5408\u7406\u5206\u5272\u300c\u524d\u300d\u306e\u571f\u5730\u30921\u753b\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306b\u3001\u5206\u5272\u300c\u5f8c\u300d\u306e\u571f\u5730\u3092\u5225\u3005\u306b\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306b\u5360\u3081\u308b\u5404\u571f\u5730\u306e\u4fa1\u984d\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u3001\u5404\u571f\u5730\u306e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-5\">4-5. \u4e0d\u5408\u7406\u5206\u5272\u304c\u9069\u7528\u3055\u308c\u308b\u571f\u5730<\/span><\/h3>\n<p>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u5206\u5272\u5f8c\u306e\u753b\u5730\u304c\u4e0d\u5408\u7406\u5206\u5272\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u306b\u5206\u5272\u524d\u306e\u571f\u5730\u30921\u753b\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u306f\u3001\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u306e\u5730\u76ee\u304c\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u5b85\u5730<\/li>\n<li>\u7530\u53ca\u3073\u7551\uff08\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u53ca\u3073\u5e02\u8857\u5730\u8fb2\u5730\u4e26\u3073\u306b\u751f\u7523\u7dd1\u5730\u306e\u307f\uff09<\/li>\n<li>\u5c71\u6797\uff08\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u5c71\u6797\uff09<\/li>\n<li>\u539f\u91ce\uff08\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5e02\u8857\u5730\u539f\u91ce\uff09<\/li>\n<li>\u96d1\u7a2e\u5730\uff08\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u4ee5\u5916\u306e\u90fd\u5e02\u8a08\u753b\u533a\u57df\u3067\u5e02\u8857\u5730\u7684\u5f62\u614b\u3092\u5f62\u6210\u3059\u308b\u5730\u57df\u306b\u304a\u3044\u3066\u3001\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u96d1\u7a2e\u5730\uff09<\/li>\n<\/ol>\n<h2><span id=\"5\">5. \u89d2\u5730\u3084\u4e8c\u65b9\u8def\u7dda\u5730\u306b\u6240\u5728\u3059\u308b\u571f\u5730\u3092\u5206\u7b46\u767b\u8a18\u3059\u308b\u969b\u306e\u7559\u610f\u70b9<\/span><\/h2>\n<p>\u5206\u7b46\u767b\u8a18\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5b8c\u4e86\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u571f\u5730\u306e\u63a5\u9053\u7fa9\u52d9\u306b\u9055\u53cd\u3057\u306a\u3044\u3088\u3046\u306b\u5206\u7b46\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u89d2\u5730\u3084\u4e8c\u65b9\u8def\u7dda\u5730\u3092\u5206\u7b46\u3059\u308b\u969b\u306f\u3001\u671f\u9650\u3084\u7fa9\u52d9\u3092\u5b88\u308c\u308b\u304b\u614e\u91cd\u306b\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u571f\u5730\u306e\u5206\u7b46\u304c\u96e3\u3057\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5171\u6709\u3059\u308b\u306e\u3082\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<h3><span id=\"5-1\">5-1. \u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5206\u7b46\u767b\u8a18\u3092\u5b8c\u4e86\u3057\u3066\u304a\u304f\u3053\u3068<\/span><\/h3>\n<p>\u5206\u7b46\u3057\u305f\u571f\u5730\u3092\u7570\u306a\u308b\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u3066\u3001\u5206\u7b46\u5f8c\u306e\u571f\u5730\u3054\u3068\u306b\u8a55\u4fa1\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\uff08\u76f8\u7d9a\u958b\u59cb\u5f8c10\u304b\u6708\u4ee5\u5185\uff09\u307e\u3067\u306b\u5206\u7b46\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u3082\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u5206\u7b46\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u5408\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b<\/li>\n<li>\u5206\u7b46\u3059\u308b\u571f\u5730\u306b\u63a5\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u6240\u6709\u8005\u3068\u3001\u7b46\u754c\u78ba\u8a8d\u3092\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b<\/li>\n<\/ol>\n<p>\u571f\u5730\u306e\u5883\u754c\u306b\u3064\u3044\u3066\u8fd1\u96a3\u306e\u65b9\u3068\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u304f\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u307e\u3067\u306b\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u3084\u8fd1\u96a3\u4f4f\u6c11\u3068\u306e\u5408\u610f\u3068\u5206\u7b46\u767b\u8a18\u624b\u7d9a\u304d\u306e\u3059\u3079\u3066\u304c\u5b8c\u4e86\u3067\u304d\u308b\u306e\u304b\u3001\u5c02\u9580\u5bb6\u306b\u3082\u76f8\u8ac7\u306e\u3046\u3048\u3001\u3088\u304f\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u5206\u7b46\u767b\u8a18\u306f\u3001\u4e0d\u52d5\u7523\u540d\u7fa9\u304c\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff09\u306e\u307e\u307e\u3067\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3><span id=\"5-2\">5-2.\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306e\u63a5\u9053\u7fa9\u52d9\u3092\u9806\u5b88\u3059\u308b<\/span><\/h3>\n<p>\u63a5\u9053\u7fa9\u52d9\u3068\u306f\u3001\u5efa\u7bc9\u7269\u306e\u6577\u5730\u306f\u9053\u8def\u306b2 m 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src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/02\/\u5206\u7b46\u767b\u8a18_1.png\" alt=\"\" width=\"800\" height=\"383\" \/><\/p>\n<p>B\u306e\u3088\u3046\u306b\u72ed\u3044\u9593\u53e3\u306e\u5965\u306b\u3001\u5efa\u7269\u304c\u5efa\u7bc9\u3067\u304d\u308b\u3088\u3046\u306a\u9762\u7a4d\u304c\u3042\u308b\u571f\u5730\u3092\u300c\u65d7\u7aff\u5730\uff08\u306f\u305f\u3056\u304a\u3061\uff09\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u5f53\u8a72\u30b1\u30fc\u30b9\u3067\u306f\u3001\u65d7\u7aff\u5730\u3067\u3042\u308b\u571f\u5730B\u306e\u9593\u53e3\u304c1m\u3067\u3042\u308a\u3001\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5b85\u5730\u3068\u3057\u3066\u571f\u5730B\u306b\u6a19\u6e96\u7684\u306a\u5730\u7a4d\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u4e0d\u5408\u7406\u5206\u5272\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<h3><span id=\"5-3\">5-3. 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decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/02\/04_teku32_C.png\" \/><\/p>\n<p>\u306a\u304a\u3001\u5171\u6709\u3067\u76f8\u7d9a\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u5f8c\u306b\u5171\u6709\u7269\u5206\u5272\u3092\u3059\u308b\u65b9\u304c\u3001\u5168\u4f53\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u4f4e\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\uff08\u4f8b\u3048\u3070\u3001\u5e83\u5927\u5730\u8a55\u4fa1\u306e\u9069\u7528\uff09\u3002\u5206\u7b46\u3057\u3066\u76f8\u7d9a\u3057\u3088\u3046\u3068\u8003\u3048\u308b\u65b9\u306f\u3001\u5c02\u9580\u5bb6\u3068\u5341\u5206\u306b\u691c\u8a0e\u3057\u3066\u304b\u3089\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2><span id=\"6\">6.\u5206\u7b46\u767b\u8a18\u306b\u304b\u304b\u308b\u8cbb\u7528<\/span><\/h2>\n<p>\u5206\u7b46\u767b\u8a18\u306e\u969b\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u767b\u9332\u514d\u8a31\u7a0e\uff1a\u5206\u7b46\u3057\u305f\u3042\u3068\u306e\u571f\u5730\u4e00\u500b\u306b\u3064\u304d1,000\u5186<\/li>\n<li>\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u3078\u652f\u6255\u3046\u8cbb\u7528\uff1a\u6570\u5341\u4e07\u301c100\u4e07\u5186\u4ee5\u4e0a<\/li>\n<\/ul>\n<p>\u5206\u7b46\u767b\u8a18\u306e\u969b\u306b\u306f\u3001\u571f\u5730\u306e\u6e2c\u91cf\u3084\u78ba\u5b9a\u56f3\u306e\u4f5c\u6210\u306a\u3069\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u624b\u7d9a\u304d\u3092\u4f9d\u983c\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u5206\u7b46\u767b\u8a18\u306e\u969b\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001\u624b\u7d9a\u304d\u306e\u5185\u5bb9\u3084\u571f\u5730\u306e\u5e83\u3055\u306a\u3069\u3067\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3001\u4e00\u6982\u306b\u306f\u3044\u3048\u307e\u305b\u3093\u300220\u4e07\u5186\u7a0b\u5ea6\u3067\u6e08\u3080\u3053\u3068\u3082\u3042\u308c\u3070\u3001100\u4e07\u5186\u4ee5\u4e0a\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u5206\u7b46\u767b\u8a18\u3092\u3059\u308b\u3068\u304d\u306f\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u8cbb\u7528\u306e\u898b\u7a4d\u3082\u308a\u3092\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"7\">7.\u5206\u7b46\u767b\u8a18\u306e\u6d41\u308c\u3068\u304b\u304b\u308b\u671f\u9593<\/span><\/h2>\n<p>\u5206\u7b46\u767b\u8a18\u3092\u3059\u308b\u3068\u304d\u306e\u4e00\u822c\u7684\u306a\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u76f8\u8ac7\u30fb\u4f9d\u983c<\/li>\n<li>\u6cd5\u52d9\u5c40\u30fb\u5f79\u6240\u3067\u571f\u5730\u3092\u8abf\u67fb\u30fb\u5206\u6790<\/li>\n<li>\u73fe\u5730\u8abf\u67fb<\/li>\n<li>\u5883\u754c\u78ba\u5b9a\u6e2c\u91cf<\/li>\n<li>\u5206\u7b46\u6848\u306e\u4f5c\u6210<\/li>\n<li>\u73fe\u5730\u7acb\u4f1a\u3044\uff1a\u96a3\u5730\u6240\u6709\u8005\u30fb\u5f79\u6240\uff08\u9053\u8def\u3084\u6c34\u8def\u306a\u3069\u306b\u63a5\u3057\u3066\u3044\u308b\u5834\u5408\uff09<\/li>\n<li>\u5883\u754c\u6a19\u306e\u8a2d\u7f6e\u30fb\u78ba\u5b9a\u56f3\u306e\u4f5c\u6210<\/li>\n<li>\u767b\u8a18\u66f8\u985e\u306e\u4f5c\u6210<\/li>\n<li>\u767b\u8a18\u7533\u8acb<\/li>\n<\/ol>\n<p>\u5206\u7b46\u767b\u8a18\u3092\u3059\u308b\u3068\u304d\u306f\u3001\u6cd5\u52d9\u5c40\u3084\u5f79\u6240\u3067\u5206\u7b46\u3059\u308b\u571f\u5730\u306e\u6b74\u53f2\u3092\u8abf\u3079\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u516c\u56f3\u3084\u5730\u7a4d\u6e2c\u91cf\u56f3\u3001\u78ba\u5b9a\u6e2c\u91cf\u56f3\u3001\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u571f\u5730\u3092\u8abf\u67fb\u3057\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u3092\u5206\u7b46\u3059\u308b\u969b\u306f\u3001\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306b\u3088\u308b\u73fe\u5730\u8abf\u67fb\u304c\u884c\u308f\u308c\u3001\u96a3\u5730\u6240\u6709\u8005\u3084\u5f79\u6240\u306e\u62c5\u5f53\u8005\u304c\u7acb\u3061\u4f1a\u3044\u306e\u3046\u3048\u5883\u754c\u306e\u78ba\u8a8d\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u571f\u5730\u306e\u5883\u754c\u304c\u660e\u78ba\u3067\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u307e\u307e\u3067\u306f\u5206\u7b46\u3067\u304d\u307e\u305b\u3093\u3002\u5883\u754c\u78ba\u5b9a\u6e2c\u91cf\u3092\u3057\u3066\u96a3\u5730\u6240\u6709\u8005\u306b\u3082\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3044\u3001\u5883\u754c\u78ba\u8a8d\u66f8\u3092\u4f5c\u6210\u3057\u3066\u571f\u5730\u306e\u5883\u754c\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u306e\u5883\u754c\u304c\u6c7a\u307e\u3063\u3066\u304a\u308a\u96a3\u5730\u6240\u6709\u8005\u3068\u306e\u9023\u7d61\u3084\u7acb\u4f1a\u3044\u306a\u3069\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u3067\u304d\u308c\u3070\u3001\u5206\u7b46\u767b\u8a18\u306b\u304b\u304b\u308b\u671f\u9593\u306f\u7d041\u9031\u9593\u3067\u3059\u3002\u571f\u5730\u306e\u5883\u754c\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001 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