\u3000\u7c73\u56fd\u5185\u3067\u306e\u5f15\u8d8a\u3057\u8cbb\u7528\u3001\u53ca\u3073\u8d74\u4efb\u3001\u5e30\u4efb\u306b\u4f34\u3046\u5f15\u8d8a\u8cbb\u7528\u3092\u96c7\u7528\u8005\uff08\u4f1a\u793e\uff09\u304c\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306f\u7d66\u4e0e\u3068\u307f\u306a\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/span><\/strong><\/p>\n
<\/hr>\n <\/p>\n
\u5f93\u696d\u54e1\u306e\u5f15\u8d8a\u8cbb\u7528\u3092\u52e4\u52d9\u5148\u306e\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3001\u305d\u308c\u306f\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u5bfe\u8c61\u306e\u798f\u5229\u539a\u751f\uff08\u30d5\u30ea\u30f3\u30b8\u30fb\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\uff09\u306b\u306a\u308a\u3001\u7d66\u4e0e\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3042\u308b\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u8a8d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5f15\u8d8a\u8cbb\u7528\uff08Qualified Moving Expenses\uff09\u306f\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u6761\u4ef6\u3068\u306f\u3001\u307e\u305a\u7b2c\u4e00\u306b\u5f15\u8d8a\u304c\u65b0\u305f\u306a\u5834\u6240\u3067\u4ed5\u4e8b\u3092\u30b9\u30bf\u30fc\u30c8\u3059\u308b\u3053\u3068\u3068\u7d50\u3073\u3064\u3044\u3066\u3044\u308b\u4e8b\u3001\u305d\u306e\u4e0a\u3067\u6642\u9593\u30c6\u30b9\u30c8\u3001\u8ddd\u96e2\u30c6\u30b9\u30c8\u3068\u547c\u3070\u308c\u308b\u4e8c\u3064\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n
\u7a0e\u52d9\u4e0a\u8a8d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8cbb\u7528\uff08Qualified Moving Expenses\uff09\u3068\u306f\u3001\u5b9f\u969b\u306e\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3001\u5bb6\u8ca1\u9053\u5177\u3084\u751f\u6d3b\u5fc5\u9700\u54c1\u306e\u904b\u9001\u8cbb\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u7d66\u4e0e\u6271\u3044\u306b\u3057\u3066\u3082\u500b\u4eba\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u4e0a\u3067\u540c\u984d\u306e\u63a7\u9664\u5bfe\u8c61\u306b\u306a\u308a\u3001\u65b0\u52e4\u52d9\u5730\u3078\u306e\u5f15\u8d8a\u8cbb\u7528\uff08\u4f1a\u793e\u8ca0\u62c5\u5206\u53ce\u5165\uff09\u3068\u63a7\u9664\u984d\u304c\u7d50\u679c\u7684\u306b\u76f8\u6bba\u3055\u308c\u307e\u3059\u3002<\/p>\n
\u306a\u304a\u3001\u7a0e\u52d9\u4e0a\u8a8d\u5b9a\u3055\u308c\u305f\u5f15\u8d8a\u8cbb\u7528\u306f\u4e0a\u8a18\u306e\u307f\u3067\u3001\u5f15\u8d8a\u652f\u5ea6\u91d1\u3084\u624b\u5f53\u3001\u5bbf\u6cca\u8cbb\u3001\u5f15\u8d8a\u4e2d\u306e\u98df\u8cbb\u3001\u4f4f\u5c45\u65a1\u65cb\u6599\u7b49\u306e\u8cbb\u7528\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u98df\u4e8b\u3084\u5bbf\u6cca\u306f\u5f15\u8d8a\u304c\u306a\u304f\u3066\u3082\u767a\u751f\u3059\u308b\u65e5\u5e38\u7684\u3001\u500b\u4eba\u7684\u306a\u751f\u6d3b\u8cbb\u306e\u4e00\u90e8\u306a\u306e\u3067\u3001\u5f15\u8d8a\u8cbb\u7528\u3068\u306f\u8a8d\u3081\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u8003\u3048\u3067\u3059\u3002\u3053\u308c\u3089\u3092\u4f1a\u793e(\u96c7\u7528\u8005)\u304c\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u500b\u4eba(\u88ab\u96c7\u7528\u8005)\u306f\u305d\u306e\u91d1\u984d\u3092\u6240\u5f97\u306e\u4e00\u90e8\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u8d74\u4efb\u3001\u5e30\u4efb\u306b\u4f34\u3046\u5f15\u8d8a\u8cbb\u7528\u306b\u95a2\u3057\u3066\u3067\u3059\u304c\u3001\u7c73\u56fd\u306e\u7a0e\u6cd5\u3067\u5f15\u8d8a\u8cbb\u7528\u306fForward Attribution Rule \u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30eb\u30fc\u30eb\u306e\u8003\u3048\u65b9\u3067\u3059\u304c\u3001\u5f15\u8d8a\u306e\u7d50\u679c\u3001\u8ab0\u304c\u305d\u306e\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u3092\u53d7\u3051\u308b\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002\u7a0e\u52d9\u4e0a\u306e\u7d4c\u8cbb\u306e\u8a08\u4e0a\u306f\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u3092\u4eab\u53d7\u3057\u305f\u7d0d\u7a0e\u8005\u3060\u3051\u304c\u8a8d\u3081\u3089\u308c\u308b\u3079\u304d\u3060\u3068\u3044\u3046\u8003\u3048\u3067\u3059\u3002<\/p>\n
\u3053\u306e\u30eb\u30fc\u30eb\u3067\u306f\u3001\u305f\u3068\u3048\u3070\u65e5\u672c\u304b\u3089\u7c73\u56fd\u3078\u306e\u8d74\u4efb\u306e\u969b\u3001\u8d74\u4efb\u5f8c\u306e\u96c7\u7528\u8005\uff08\u7c73\u56fd\u6cd5\u4eba\uff09\u304c\u5f15\u8d8a\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306f\u3001\u5f15\u8d8a\u5148\u306e\u52e4\u52d9\u306b\u5bfe\u3059\u308b\u7d4c\u8cbb\u3068\u8003\u3048\u307e\u3059\u306e\u3067\u3001\u7c73\u56fd\u306e\u96c7\u7528\u8005\u306f\u7a0e\u52d9\u4e0a\u306e\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u500b\u4eba\u306f\u4e0a\u8a18\u306e\u7a0e\u52d9\u4e0a\u8a8d\u5b9a\u3055\u308c\u305f\u5f15\u8d8a\u8cbb\u7528\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6271\u3044\u306b\u3057\u3066\u3082\u540c\u984d\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u5e30\u4efb\u306e\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u30eb\u30fc\u30eb\u3092\u3082\u3068\u306b\u3001\u5e30\u4efb\u5f8c\u306e\u96c7\u7528\u8005\uff08\u65e5\u672c\u6cd5\u4eba\uff09\u304c\u8ca0\u62c5\u3059\u3079\u304d\u8cbb\u7528\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u4eee\u306b\u3001\u65e7\u96c7\u7528\u8005\uff08\u7c73\u56fd\u6cd5\u4eba\uff09\u304c\u305d\u306e\u30b3\u30b9\u30c8\u8ca0\u62c5\u3092\u3057\u305f\u5834\u5408\u3001Forward Attribution Rule \u306b\u3088\u308b\u3068\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u306e\u4eab\u53d7\u8005\u306f\u65e5\u672c\u306e\u4f1a\u793e\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u7c73\u56fd\u306e\u4f1a\u793e\u306f\u7a0e\u52d9\u4e0a\u306e\u7d4c\u8cbb\u8a08\u4e0a\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u500b\u4eba\u306b\u3068\u3063\u3066\u306f\u3001\u7c73\u56fd\u306e\u4f1a\u793e\u6255\u3044\u306e\u30b3\u30b9\u30c8\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306e\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
Q<\/span><\/strong>\u3000\u5168\u5f93\u696d\u54e1\u306b\u7279\u5225\u8cde\u4e0e\u3068\u3057\u3066iPad\u3092\u8d08\u5448\u3057\u305f\u3044\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306e\u500b\u4eba\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u304b\u3002\u307e\u305f\u4f1a\u793e\u304c\u30b9\u30dd\u30fc\u30c4\u30b8\u30e0\u306e\u30e1\u30f3\u30d0\u30fc\u8cbb\u7528\u3092\u534a\u984d\u8ca0\u62c5\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u7d66\u4e0e\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u304b\uff1f
\n<\/span><\/span><\/strong><\/p>\n
<\/hr>\n <\/p>\n
\u7c73\u56fd\u3067\u306f\u4e00\u90e8\u306e\u798f\u5229\u539a\u751f\uff08\u30d5\u30ea\u30f3\u30b8\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\uff09\u3092\u9664\u3044\u3066\u5f93\u696d\u54e1\u306b\u652f\u6255\u3063\u305f\u3001\u6216\u3044\u306f\u73fe\u7269\u652f\u7d66\u3057\u305f\u3082\u306e\u3001\u53ca\u3073\u500b\u4eba\u304c\u652f\u6255\u3046\u3079\u304d\u3082\u306e\u3092\u4f1a\u793e\u304c\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306b\u7d66\u4e0e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u73fe\u7269\u652f\u7d66\u306e\u5834\u5408\u306f\u8cfc\u5165\u4fa1\u683c\u304c\u500b\u4eba\u306e\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u4f1a\u793e\u8ca0\u62c5\u306e\u30b9\u30dd\u30fc\u30c4\u30b8\u30e0\u306e\u30e1\u30f3\u30d0\u30fc\u8cbb\u7528\u3082\u500b\u4eba\u4f7f\u7528\u5206\u306e\u4f1a\u793e\u8ca0\u62c5\u3001\u3064\u307e\u308a\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
<\/p>\n
Q<\/span><\/strong>\u3000\u6765\u5e744\u6708\u3067\u65e5\u7c73\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306e\u9069\u7528\u671f\u9593\u304c\u904e\u304e\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u65e2\u306b3\u5e74\u306e\u5ef6\u9577\u3092\u3057\u73fe\u57288\u5e74\u76ee\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u66f4\u306b\u5ef6\u9577\u7533\u8acb\u306f\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u5ef6\u9577\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u65e5\u672c\u3067\u3082\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/span><\/strong><\/p>\n
<\/hr>\n <\/p>\n
\u65e5\u7c73\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u3068\u306f\u3001\u65e5\u672c\u4eba\u304c\u7c73\u56fd\u3067\u50cd\u304f\u5834\u5408\uff08\u307e\u305f\u306f\u7c73\u56fd\u4eba\u304c\u65e5\u672c\u3067\u50cd\u304f\u5834\u5408\uff09\u3001\u76f8\u624b\u56fd\u3067\u306e\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u7c73\u56fd\u3067\u306fSocial Security Tax\u3001Medicare Tax\u306b\u8a72\u5f53\uff09\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u4e8c\u56fd\u9593\u5354\u5b9a\u3067\u3059\u3002<\/p>\n
\u3053\u306e\u5354\u5b9a\u306e\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u624b\u56fd\u3067\u306e\u6ede\u5728\u671f\u9593\u304c\u539f\u52475\u5e74\u4ee5\u5185\u3067\u3042\u308b\u3053\u3068\u3001\u8d74\u4efb\u76f4\u524d\u306b6\u30f6\u6708\u4ee5\u4e0a\u7d99\u7d9a\u3057\u3066\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3001\u65e5\u672c\u306e\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\u5e81\u306b\u9069\u7528\u8a3c\u660e\u66f8\u4ea4\u4ed8\u7533\u8acb\u3092\u884c\u3044\u3001\u6d3e\u9063\u5148\u306b\u5bfe\u3057\u3066\u8a3c\u660e\u66f8\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u6761\u4ef6\u3068\u3057\u3066\u3042\u3052\u3089\u308c\u307e\u3059\u3002\u88ab\u96c7\u7528\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u96c7\u7528\u8005\u306b\u3068\u3063\u3066\u3082\u4f1a\u793e\u306e\u7d4c\u8cbb\u7bc0\u6e1b\u306b\u3064\u306a\u304c\u308b\u5236\u5ea6\u3067\u3059\u306e\u3067\u3001\u65e5\u672c\u304b\u3089\u306e\u591a\u304f\u306e\u99d0\u5728\u54e1\u306e\u65b9\u304c\u3054\u5229\u7528\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
2005\u5e7410\u67081\u65e5\u3088\u308a\u65e5\u7c73\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u304c\u767a\u52b9\u3057\u3001\u305d\u306e\u5354\u5b9a\u3067\u306f\u9069\u7528\u8a3c\u660e\u66f8\u306e\u671f\u9593\u306f\u539f\u52475\u5e74\u9593\u3067\u3059\u3002\u305d\u306e\u5f8c3\u5e74\u306e\u5ef6\u9577\u304c\u4e00\u822c\u7684\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u30012005\u5e7410\u67081\u65e5\u4ee5\u524d\u304b\u3089\u7c73\u56fd\u306b\u99d0\u5728\u3055\u308c\u3066\u3044\u308b\u65b9\u306f2013\u5e74\u306e9\u6708\u672b\u3092\u3082\u3063\u3066\u5ef6\u9577\u9069\u5fdc\u671f\u9593\u304c\u7121\u52b9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u73fe\u6642\u70b9\u3067\u306f\uff18\u5e74\u4ee5\u4e0a\u306e\u5ef6\u9577\u7533\u8acb\u306f\u975e\u5e38\u306b\u96e3\u3057\u3044\u72b6\u6cc1\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n
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<\/p>\n
Q<\/span><\/strong>\u3000\u6700\u8fd1\u3088\u304f\u805e\u304fMedicare Surtax\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3067\u3057\u3087\u3046\u304b\uff1f<\/span><\/span><\/strong><\/p>\n
<\/hr>\n <\/p>\n
2013\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u9ad8\u984d\u6240\u5f97\u8005\u306b\u5bfe\u3059\u308b\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u306e\u8ffd\u52a0\u7a0e\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n
\u901a\u5e38\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u3068\u306f\u88ab\u96c7\u7528\u8005\u3001\u96c7\u7528\u8005\u5171\u306b\u8ab2\u7a0e\u5bfe\u8c61\u7d66\u4e0e\u306e1.45\uff05\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u7d0d\u3081\u308b\u306e\u3067\u3059\u304c\u30012013\u5e74\u5ea6\u5206\u3088\u308a\u3001\u7d66\u4e0e\u53ce\u5165\u304c$200,000\u3092\u8d8a\u3048\u305f\u6642\u70b9\u3067$200,000\u4ee5\u4e0a\u306e\u53ce\u5165\u306b\u5bfe\u3057\u3066 0.9\uff05\u306e\u8ffd\u52a0\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u88ab\u96c7\u7528\u8005\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u96c7\u7528\u8005\u306f\u56db\u534a\u671f\u6bce\u306e\u7d66\u4e0e\u7a0e\u5831\u544a\u66f8\uff08Form 941)\u3067\u3001\u8ffd\u52a0\u7a0e\u306e\u5185\u5bb9\u3092\u5831\u544a\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
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\u3053\u306e\u30eb\u30fc\u30eb\u306f\u30e1\u30c7\u30a3\u30b1\u30a2\u7a0e\u5bfe\u8c61\u6240\u5f97\u984d\u304c$200,000\u3092\u8d85\u3048\u305f\u5834\u5408\u304c\u5bfe\u8c61\u3067\u3059\u306e\u3067\u3001\u4eca\u5f8c\u65e5\u7c73\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306e\u9069\u5fdc\u8a3c\u660e\u671f\u9593\u304c\u7d42\u4e86\u3057\u3066\u3057\u307e\u3063\u305f\u7c73\u56fd\u52e4\u52d9\u306e\u99d0\u5728\u54e1\u306e\u65b9\u306f\u65b0\u305f\u306a\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n
\n
\u63d0\u4f9b\u5143<\/p>\n<\/h4>\n
\n
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<\/p>\n
EOS\u4f1a\u8a08\u4e8b\u52d9\u6240\uff08EOS Accountants LLP\uff09<\/span>
1996\u5e74\u306e\u8a2d\u7acb\u4ee5\u6765\u3001\u4e2d\u30fb\u5c0f\u898f\u6a21\u306e\u65e5\u7cfb\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3002\u65e5\u7cfb\u4f01\u696d\u3092\u4e2d\u5fc3\u306b\u304d\u3081\u306e\u7d30\u304b\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u5e38\u306b\u5fc3\u304c\u3051\u3001\u9577\u5e74\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u7d4c\u9a13\u3092\u6301\u3064\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30ca\u30eb\u304c\u304a\u5ba2\u69d8\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u7dad\u6301\u3057\u3001\u4f1a\u8a08\u76e3\u67fb\u3001\u7a0e\u52d9\u304a\u3088\u3073\u5404\u7a2e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u3066\u8cea\u306e\u9ad8\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u30ea\u30fc\u30ba\u30ca\u30d6\u30eb\u306a\u30d5\u30a3\u30fc\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"\t\t\t\t\u7c73\u56fd\u3067\u3053\u308c\u304b\u3089\u50cd\u3053\u3046\u3068\u3055\u308c\u3066\u3044\u308b\u65b9\u306b\u6709\u7528\u306a\u60c5\u5831\u3067\u3059\u3002\u3069\u3046\u3084\u3063\u3066\u30bd\u30fc\u30b7\u30e3\u30eb\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30fc\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308c\u3070\u3044\u3044\u306e\u304b\uff1f\uff29\uff34\uff29\uff2e\u3068\u306f?\u3069\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u7a0e\u52d9\u4e0a\u63a7\u9664\u3067\u304d\u308b\u306e\u304b?\u307e\u305f\u3001\u65e5\u7c73\u793e\u4f1a\u4fdd\u969c\u5354\u5b9a\u306e\u9069\u7528\u671f\u9593\u304c\u904e\u304e\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\uff1f\u306a\u3069\u308f\u304b\u308a\u3084\u3059\u304fQ&A\u5f62\u5f0f\u306b\u3066\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\t\t<\/p>\n","protected":false},"author":1,"featured_media":10030,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[19,20,21],"class_list":["post-10580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-blog","tag-19","tag-20","tag-21"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=\/wp\/v2\/posts\/10580"}],"collection":[{"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10580"}],"version-history":[{"count":2,"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=\/wp\/v2\/posts\/10580\/revisions"}],"predecessor-version":[{"id":33288,"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=\/wp\/v2\/posts\/10580\/revisions\/33288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=\/"}],"wp:attachment":[{"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/activ8.ckmsol.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}