{"id":513,"date":"2026-10-05T18:00:57","date_gmt":"2026-10-05T18:00:57","guid":{"rendered":"https:\/\/sakk.jp\/adex\/?post_type=appraisal&#038;p=513"},"modified":"2026-10-15T18:34:18","modified_gmt":"2026-10-15T09:34:18","slug":"%e9%9d%9e%e4%b8%8a%e5%a0%b4%e6%a0%aa%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%80%81%e8%a6%8b%e7%9b%b4%e3%81%97%e6%a1%88%e3%81%ae%e4%bd%95%e3%81%8c%e8%ab%96%e7%82%b9%e3%81%8b%e3%80%82","status":"publish","type":"appraisal","link":"https:\/\/sakk.jp\/adex\/appraisal\/%e9%9d%9e%e4%b8%8a%e5%a0%b4%e6%a0%aa%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1%e3%80%81%e8%a6%8b%e7%9b%b4%e3%81%97%e6%a1%88%e3%81%ae%e4%bd%95%e3%81%8c%e8%ab%96%e7%82%b9%e3%81%8b%e3%80%82\/","title":{"rendered":"\u975e\u4e0a\u5834\u682a\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\uff5c2026\u5e74\u898b\u76f4\u3057\u6848\u3068\u4e0d\u52d5\u7523\u8a55\u4fa1\u306e\u533a\u5225\uff5c\u30a2\u30c7\u30c3\u30af\u30b9\u30ea\u30b5\u30fc\u30c1\u30a2\u30f3\u30c9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u682a\u5f0f\u4f1a\u793e"},"content":{"rendered":"<div class=\"adex-summary\">\n<p><strong>\u3053\u306e\u8a18\u4e8b\u306e\u7d50\u8ad6<\/strong><\/p>\n<p>\u975e\u4e0a\u5834\u682a\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u8a55\u4fa1\u65b9\u6cd5\u3068\u691c\u8a0e\u4e2d\u306e\u898b\u76f4\u3057\u6848\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002\u4f1a\u793e\u304c\u4e0d\u52d5\u7523\u3092\u6301\u3063\u3066\u3044\u3066\u3082\u3001\u9451\u5b9a\u8a55\u4fa1\u984d\u3092\u305d\u306e\u307e\u307e\u682a\u5f0f\u8a55\u4fa1\u3078\u4ee3\u5165\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u682a\u4e3b\u533a\u5206\u30fb\u4f1a\u793e\u306e\u72b6\u6cc1\u30fb\u8ab2\u7a0e\u6642\u671f\u304c\u78ba\u8a8d\u306e\u51fa\u767a\u70b9\u3067\u3059\u3002<\/p>\n<\/div>\n<p>2026\u5e748\u670820\u65e5\u306e\u56fd\u7a0e\u5e81\u6709\u8b58\u8005\u4f1a\u8b70\u3067\u306f\u3001\u53ce\u76ca\u529b\u3092\u91cd\u8996\u3059\u308b\u8a55\u4fa1\u306e\u65b9\u5411\u6027\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002\u672c\u7a3f\u306f\u4f1a\u8b70\u8cc7\u6599\u306e\u4f4d\u7f6e\u4ed8\u3051\u3068\u4e0d\u52d5\u7523\u3092\u6301\u3064\u4f1a\u793e\u306e\u8cc7\u6599\u6574\u7406\u3092\u89e3\u8aac\u3059\u308b\u3082\u306e\u3067\u3001\u500b\u5225\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<figure><img decoding=\"async\" src=\"https:\/\/sakk.jp\/adex\/wp-content\/uploads\/2026\/10\/adex-evaluation-process.png\" alt=\"\u975e\u4e0a\u5834\u682a\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u5224\u65ad\u6761\u4ef6\u3068\u8cc7\u6599\u3092\u6574\u7406\u3059\u308b\u6d41\u308c\" width=\"1400\" height=\"720\" loading=\"lazy\"><figcaption>\u76ee\u7684\u30fb\u6642\u70b9\u30fb\u8cc7\u6599\u30fb\u5224\u65ad\u6839\u62e0\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/figcaption><\/figure>\n<h2>1. \u73fe\u884c\u306e\u67a0\u7d44\u307f\u3068\u3001\u898b\u76f4\u3057\u306e\u65b9\u5411\u6027\u3092\u5206\u3051\u308b<\/h2>\n<p>\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3067\u306f\u3001\u682a\u4e3b\u306e\u533a\u5206\u3084\u4f1a\u793e\u898f\u6a21\u7b49\u306b\u5fdc\u3058\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3001\u4e21\u65b9\u5f0f\u306e\u4f75\u7528\u3001\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u306a\u3069\u3092\u7528\u3044\u308b\u67a0\u7d44\u307f\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306a\u3069\u3001\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u3082\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u304c\u4e0d\u52d5\u7523\u3092\u6301\u3064\u3068\u3044\u3046\u4e00\u70b9\u3060\u3051\u3067\u9069\u7528\u65b9\u5f0f\u3092\u6c7a\u3081\u305a\u3001\u7a0e\u7406\u58eb\u3068\u5224\u5b9a\u8cc7\u6599\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h2>2. 8\u670820\u65e5\u306e\u4f1a\u8b70\u8cc7\u6599\u306f\u3001\u63a1\u7528\u3092\u4eee\u5b9a\u3057\u305f\u691c\u8a0e\u8cc7\u6599<\/h2>\n<p>\u7b2c5\u56de\u306e\u8cc7\u6599\u3067\u306f\u3001\u898f\u6a21\u5225\u533a\u5206\u306e\u898b\u76f4\u3057\u3001\u53ce\u76ca\u529b\u3092\u91cd\u8996\u3059\u308b\u65b9\u5f0f\u3001\u7c3f\u4fa1\u7d14\u8cc7\u7523\u3092\u57fa\u790e\u3068\u3059\u308b\u6b8b\u4f59\u5229\u76ca\u65b9\u5f0f\u306e\u30a4\u30e1\u30fc\u30b8\u7b49\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u3084\u8cb8\u4ed8\u7528\u4e0d\u52d5\u7523\u3001\u8ca0\u50b5\u306e\u7bc4\u56f2\u306a\u3069\u3082\u691c\u8a0e\u4e8b\u9805\u3067\u3059\u3002\u8cc7\u6599\u4e0a\u306e\u4eee\u5b9a\u3092\u3001\u5168\u793e\u306b\u9069\u7528\u304c\u6c7a\u307e\u3063\u305f\u8a08\u7b97\u5f0f\u3068\u3057\u3066\u4f7f\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u65e2\u306b\u9069\u7528\u3055\u308c\u308b\u901a\u9054\u30fb\u69d8\u5f0f\u306e\u6539\u6b63\u3068\u3001\u4f1a\u8b70\u3067\u691c\u8a0e\u3059\u308b\u5c06\u6765\u306e\u5909\u66f4\u3082\u5206\u3051\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u5bfe\u5fdc\u3059\u308b\u8cc7\u6599\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h2>3. \u4e0d\u52d5\u7523\u306e\u8cc7\u6599\u306f\u3001\u7c3f\u4fa1\u30fb\u7a0e\u52d9\u8a55\u4fa1\u30fb\u6642\u4fa1\u3092\u5225\u6b04\u306b\u3059\u308b<\/h2>\n<p>\u540c\u3058\u571f\u5730\u3067\u3082\u5e33\u7c3f\u4fa1\u984d\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u984d\u306f\u76ee\u7684\u3084\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4fdd\u6709\u7269\u4ef6\u4e00\u89a7\u306b\u6240\u5728\u5730\u3001\u53d6\u5f97\u65e5\u3001\u7528\u9014\u3001\u8cc3\u8cb8\u72b6\u6cc1\u3001\u6a29\u5229\u3001\u9762\u7a4d\u8cc7\u6599\u3092\u8a18\u8f09\u3057\u3001\u91d1\u984d\u3054\u3068\u306b\u8a55\u4fa1\u65e5\u3068\u7b97\u5b9a\u6839\u62e0\u3092\u6b8b\u3057\u307e\u3059\u3002\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306f\u571f\u5730\u5efa\u7269\u306e\u7d4c\u6e08\u4fa1\u5024\u306e\u5206\u6790\u3092\u62c5\u3044\u3001\u682a\u5f0f\u306e\u7a0e\u52d9\u8a55\u4fa1\u3078\u306e\u63a1\u7528\u53ef\u5426\u3084\u7533\u544a\u306f\u7a0e\u7406\u58eb\u304c\u5177\u4f53\u7684\u306a\u5236\u5ea6\u306b\u7167\u3089\u3057\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h2>\u4e0d\u52d5\u7523\u4fdd\u6709\u4f1a\u793e\u306e\u8a55\u4fa1\u8cc7\u6599\u3092\u6574\u7406\u3059\u308b<\/h2>\n<table>\n<caption>\u4e0d\u52d5\u7523\u4fdd\u6709\u4f1a\u793e\u306e\u8a55\u4fa1\u8cc7\u6599\u3092\u6574\u7406\u3059\u308b<\/caption>\n<thead>\n<tr>\n<th scope=\"col\">\u9805\u76ee<\/th>\n<th scope=\"col\">\u7528\u610f\u3059\u308b\u8cc7\u6599<\/th>\n<th scope=\"col\">\u78ba\u8a8d\u5148\u30fb\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th scope=\"row\">\u682a\u4e3b\u30fb\u4f1a\u793e\u306e\u533a\u5206<\/th>\n<td>\u682a\u4e3b\u540d\u7c3f\u3001\u8b70\u6c7a\u6a29\u3001\u6c7a\u7b97\u30fb\u53d6\u5f15\u30fb\u5f93\u696d\u54e1\u8cc7\u6599<\/td>\n<td>\u7a0e\u7406\u58eb\u3068\u9069\u7528\u65b9\u5f0f\u3092\u5224\u5b9a<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u4fdd\u6709\u4e0d\u52d5\u7523<\/th>\n<td>\u767b\u8a18\u3001\u56f3\u9762\u3001\u5951\u7d04\u3001\u53d6\u5f97\u30fb\u5229\u7528\u306e\u5c65\u6b74<\/td>\n<td>\u5e33\u7c3f\u4e0a\u306e\u5bfe\u8c61\u3068\u73fe\u6cc1\u3092\u7167\u5408<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u91d1\u984d\u306e\u7a2e\u985e<\/th>\n<td>\u7c3f\u4fa1\u3001\u7a0e\u52d9\u8a55\u4fa1\u3001\u9451\u5b9a\u8a55\u4fa1\u306e\u6839\u62e0<\/td>\n<td>\u5225\u306e\u76ee\u7684\u306e\u6570\u5b57\u3092\u7121\u6761\u4ef6\u306b\u7f6e\u304d\u63db\u3048\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u5236\u5ea6\u306e\u6642\u70b9<\/th>\n<td>\u8ab2\u7a0e\u6642\u671f\u3001\u901a\u9054\u3001\u9069\u7528\u6642\u671f\u5225\u306e\u660e\u7d30\u66f8<\/td>\n<td>\u691c\u8a0e\u6848\u3068\u9069\u7528\u6e08\u307f\u5236\u5ea6\u3092\u533a\u5225<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<h3>\u898b\u76f4\u3057\u6848\u3067\u306f\u3001\u5229\u76ca\u306e\u3042\u308b\u4f1a\u793e\u306f\u5fc5\u305a\u5897\u7a0e\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u4e00\u5f8b\u306b\u306f\u3044\u3048\u307e\u305b\u3093\u3002\u5236\u5ea6\u5185\u5bb9\u3001\u682a\u4e3b\u533a\u5206\u3001\u4f1a\u793e\u306e\u8cc7\u7523\u30fb\u53ce\u76ca\u3001\u9069\u7528\u6642\u671f\u7b49\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8b70\u8cc7\u6599\u3060\u3051\u304b\u3089\u500b\u793e\u306e\u8a55\u4fa1\u984d\u3084\u7a0e\u984d\u306e\u5897\u6e1b\u3092\u78ba\u5b9a\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u9451\u5b9a\u8a55\u4fa1\u66f8\u304c\u3042\u308c\u3070\u4f1a\u793e\u306e\u571f\u5730\u306e\u7a0e\u52d9\u8a55\u4fa1\u3092\u7f6e\u304d\u63db\u3048\u3089\u308c\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u81ea\u52d5\u7684\u306b\u7f6e\u304d\u63db\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f9d\u983c\u76ee\u7684\u3068\u4fa1\u683c\u6642\u70b9\u3092\u305d\u308d\u3048\u3001\u3069\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u4f55\u306e\u8cc7\u6599\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u304b\u3092\u3001\u7a0e\u7406\u58eb\u3068\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h2>\u3053\u306e\u30c6\u30fc\u30de\u306e\u95a2\u9023\u8a18\u4e8b<\/h2>\n<ul>\n<li><a href=\"https:\/\/sakk.jp\/adex\/appraisal\/%e4%ba%8b%e6%a5%ad%e6%89%bf%e7%b6%99%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e6%a0%aa%e5%bc%8f%e8%a9%95%e4%be%a1%e3%81%a8%e4%b8%8d%e5%8b%95%e7%94%a3%e9%91%91%e5%ae%9a%e8%a9%95%e4%be%a1%e3%81%ae%e6%b4%bb\/\">\u4e8b\u696d\u627f\u7d99\u3068\u4f1a\u793e\u306e\u4e0d\u52d5\u7523\u8a55\u4fa1<\/a><\/li>\n<li><a href=\"https:\/\/sakk.jp\/adex\/appraisal\/%e7%a8%8e%e7%90%86%e5%a3%ab%e3%82%84%e3%82%af%e3%83%a9%e3%82%a4%e3%82%a2%e3%83%b3%e3%83%88%e3%81%ab%e5%bd%b9%e7%ab%8b%e3%81%a4%e7%9b%b8%e7%b6%9a%e6%99%82%e3%81%ae%e4%b8%8d%e5%8b%95%e7%94%a3%e9%91%91\/\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u9451\u5b9a\u8a55\u4fa1\u306e\u9055\u3044<\/a><\/li>\n<li><a href=\"https:\/\/sakk.jp\/adex\/appraisal\/%e4%b8%8d%e5%8b%95%e7%94%a3%e4%ba%8b%e6%a5%ad%e5%a3%b2%e5%8d%b4%e3%81%ae%e9%87%91%e9%a1%8d%e3%82%92%e3%81%a9%e3%81%86%e8%aa%ad%e3%82%80%e3%81%8b%e3%80%81%e4%bc%81%e6%a5%ad%e4%be%a1%e5%80%a4%e3%81%a8\/\">\u4f01\u696d\u306e\u53d6\u5f15\u984d\u3068\u500b\u5225\u7269\u4ef6\u306e\u4fa1\u5024<\/a><\/li>\n<\/ul>\n<div class=\"adex-source\">\n<p>\u53c2\u8003\u8cc7\u6599\u30fb\u78ba\u8a8d\u65e5\uff1a2026\u5e7410\u670815\u65e5<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4638.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300cNo.4638 \u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/about\/council\/nai-hyoka\/20260820\/pdf\/05shiryo_kabukaigi.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u7b2c5\u56de \u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u4f1a\u8b70\u300d2026\u5e748\u670820\u65e5\u8cc7\u6599<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/1470-01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\uff08\u51fa\u8cc7\uff09\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u300d\u9069\u7528\u6642\u671f\u5225\u306e\u69d8\u5f0f<\/a><\/li>\n<li><a href=\"https:\/\/www.mlit.go.jp\/common\/001043585.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u571f\u4ea4\u901a\u7701\u300c\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u57fa\u6e96\uff08\u5e73\u621026\u5e745\u67081\u65e5\u4e00\u90e8\u6539\u6b63\uff09\u300d<\/a><\/li>\n<\/ul>\n<p>\u8cc7\u6599\u306e\u78ba\u8a8d\u624b\u9806\u3084\u6bd4\u8f03\u8868\u306f\u5f53\u793e\u306b\u3088\u308b\u5b9f\u52d9\u4e0a\u306e\u6574\u7406\u3067\u3059\u3002\u500b\u5225\u6848\u4ef6\u3067\u306f\u3001\u5951\u7d04\u30fb\u8cc7\u6599\u30fb\u9069\u7528\u5236\u5ea6\u306b\u5fdc\u3058\u305f\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","class_list":["post-513","appraisal","type-appraisal","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sakk.jp\/adex\/wp-json\/wp\/v2\/appraisal\/513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sakk.jp\/adex\/wp-json\/wp\/v2\/appraisal"}],"about":[{"href":"https:\/\/sakk.jp\/adex\/wp-json\/wp\/v2\/types\/appraisal"}],"wp:attachment":[{"href":"https:\/\/sakk.jp\/adex\/wp-json\/wp\/v2\/media?parent=513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}