{"id":807,"date":"2024-10-28T09:00:25","date_gmt":"2024-10-28T00:00:25","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=807"},"modified":"2024-11-18T15:32:56","modified_gmt":"2024-11-18T06:32:56","slug":"public-and-corporate-bond","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/public-and-corporate-bond-807","title":{"rendered":"\u5229\u4ed8\u516c\u793e\u50b5\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa13\u30d1\u30bf\u30fc\u30f3\u3092\u30d7\u30ed\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u5229\u4ed8\u516c\u793e\u50b5\u3068\u306f\u3001\u5e74\u9593\u306e\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u5229\u5b50\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u50b5\u5238\u3067\u3059\u3002\u682a\u5f0f\u3068\u6bd4\u3079\u3066\u4fa1\u683c\u306e\u5909\u52d5\u304c\u5c11\u306a\u304f\u78ba\u5b9f\u306b\u5229\u5b50\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u3092\u671f\u5f85\u3057\u3066\u4fdd\u6709\u3059\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u3053\u3067\u306f\u3001\u5229\u4ed8\u516c\u793e\u50b5\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div 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id=\"23\">2.\u5229\u4ed8\u516c\u793e\u50b5\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f3\u7a2e\u985e<\/span><\/h2>\n<p>\u516c\u793e\u50b5\u3068\u306f\u3001\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u4e00\u822c\u306e\u4e8b\u696d\u4f1a\u793e\u306a\u3069\u304c\u767a\u884c\u3059\u308b\u50b5\u5238\u3067\u3059\u3002\u5229\u4ed8\u516c\u793e\u50b5\u306f\u3001\u305d\u306e\u306a\u304b\u3067\u3082\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u5229\u5b50\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u50b5\u5238\u3067\u3059\u3002\u5229\u4ed8\u516c\u793e\u50b5\u306b\u306f\u3001\u201d\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u201d\u3001\u201d\u65e5\u672c\u8a3c\u5238\u696d\u5354\u4f1a\u306b\u304a\u3044\u3066\u58f2\u8cb7\u53c2\u8003\u7d71\u8a08\u5024\u304c\u516c\u8868\u3055\u308c\u308b\u9298\u67c4\u3068\u3057\u3066\u9078\u5b9a\u3055\u308c\u305f\u3082\u306e\u201d\u3001\u201d\u305d\u306e\u4ed6\u306e\u3082\u306e\u201d\u306e3\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u516c\u793e\u50b5\u3092\u58f2\u8cb7\u3059\u308b\u6642\u306f\u3001\u5238\u9762\u984d100\u5186\u5f53\u305f\u308a\u3067\u8868\u793a\u3055\u308c\u305f\u4fa1\u683c\u3067\u53d6\u5f15\u3057\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u969b\u3082\u540c\u69d8\u306b\u5238\u9762\u984d100\u5186\u5f53\u305f\u308a\u306e\u5358\u4fa1\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u5229\u4ed8\u516c\u793e\u50b5<\/span><\/h3>\n<p>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u5229\u4ed8\u516c\u793e\u50b5\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\uff08\u5e02\u5834\u4fa1\u683c\uff09\u304c\u3042\u308b\u306e\u3067\u3001\u305d\u306e\u4fa1\u683c\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<blockquote><p>\u5e02\u5834\u4fa1\u683c\u3092\u57fa\u306b\u3057\u305f\u8a55\u4fa1\u984d\uff1d\uff08\u6700\u7d42\u4fa1\u683c\uff0b\u6e90\u6cc9\u6240\u5f97\u7a0e\u984d\u76f8\u5f53\u984d\u63a7\u9664\u5f8c\u306e\u65e2\u7d4c\u904e\u5229\u606f\u306e\u984d\uff09\u00d7\u5238\u9762\u984d\u00f7100\u5186<\/p><\/blockquote>\n<p>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u304c\u5238\u9762\u984d100\u5186\u5f53\u305f\u308a102\u5186\u306e\u5229\u4ed8\u516c\u793e\u50b5\u3092\u3001\u5238\u9762\u984d100\u4e07\u5186\u5206\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5238\u9762\u984d100\u4e07\u5186\u5206\u306e\u5e02\u5834\u4fa1\u683c\u306f102\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5229\u4ed8\u516c\u793e\u50b5\u306f\u3001\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u5229\u5b50\u3092\u53d7\u3051\u53d6\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u5229\u7387\u306f\u300c\u5238\u9762\u984d\u306b\u5bfe\u3057\u30661.0\uff05\u300d\u306e\u3088\u3046\u306b\u8868\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5238\u9762\u984d100\u5186\u5f53\u305f\u308a\u6bce\u5e741\u5186\u306e\u5229\u5b50\u304c\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002\u6bce\u5e743\u670831\u65e5\u306b\u5229\u5b50\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u524d\u5e74\u306e4\u67081\u65e5\u304b\u3089\u4eca\u5e74\u306e3\u670831\u65e5\u307e\u3067\u306e\u5229\u5b50\u3092\u4eca\u5e74\u306e3\u670831\u65e5\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c6\u670830\u65e5\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3001\u751f\u5b58\u3057\u305f\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b4\u67081\u65e5\u304b\u30896\u670830\u65e5\u307e\u3067\u306e\u5229\u5b50\u3092\u65e2\u7d4c\u904e\u5229\u606f\u3068\u3044\u3044\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u3042\u308b\u5229\u5b50\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u65e2\u7d4c\u904e\u5229\u606f\u3082\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u984d\u306b\u542b\u3081\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5229\u4ed8\u516c\u793e\u50b5\u306e\u5229\u5b50\u306f\u5229\u5b50\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u306e\u5408\u8a08\u306720.315\uff05\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u6e90\u6cc9\u7a0e\u984d\u76f8\u5f53\u5206\u3092\u63a7\u9664\u3057\u305f\u3082\u306e\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u542b\u3081\u3066\u8a08\u7b97\u3059\u308b\u65e2\u7d4c\u904e\u5229\u606f\u306e\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span 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