{"id":170,"date":"2009-10-01T14:44:41","date_gmt":"2009-10-01T05:44:41","guid":{"rendered":"http:\/\/blog.cel-eigo.com\/buildup\/?p=170"},"modified":"2009-10-01T14:44:41","modified_gmt":"2009-10-01T05:44:41","slug":"%e3%83%97%e3%83%aa%e3%83%b3%e3%82%b0%e3%83%ab%e3%82%ba%e3%81%ae%e6%ad%a3%e4%bd%93%e3%81%af","status":"publish","type":"post","link":"https:\/\/blog.cel-eigo.com\/buildup\/2009\/10\/01\/%e3%83%97%e3%83%aa%e3%83%b3%e3%82%b0%e3%83%ab%e3%82%ba%e3%81%ae%e6%ad%a3%e4%bd%93%e3%81%af\/","title":{"rendered":"\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306e\u6b63\u4f53\u306f"},"content":{"rendered":"

\"0907_11\"<\/a>\u30d7\u30ed\u30af\u30bf\u30fc\u30fb\u30a2\u30f3\u30c9\u30fb\u30ae\u30e3\u30f3\u30d6\u30eb(P&G)\u793e\u306e\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306f\u8272\u9bae\u3084\u304b\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u65e5\u672c\u3067\u3082\u304a\u99b4\u67d3\u307f\u306e\u30b9\u30ca\u30c3\u30af\u83d3\u5b50\u3067\u3059\u304c\u3001\u305d\u306e\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u3092\u5de1\u3063\u3066\u30a4\u30ae\u30ea\u30b9\u3067\u88c1\u5224\u6c99\u6c70\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u554f\u984c\u306b\u306a\u3063\u305f\u306e\u306f\u3001<\/p>\n

(1)[\u7a7a\u6240\u306b\u6307\u5b9a\u6587\u5b57\u3067\u59cb\u307e\u308b\u9069\u8a9e\u3092\uff11\u8a9e\u5165\u308c\u307e\u3057\u3087\u3046\u3002]
\nWhat, (e\u3000 ), is a Pringle?
\n<\/strong>\uff08\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306f\u6b63\u78ba\u306b\u306f\u4f55\u306a\u306e\u304b\u3002\uff09<\/span><\/p>\n

\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306f\u5f62\u3084\u5473\u306f\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u306b\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u5929\u7136\u306e\u30dd\u30c6\u30c8\u3092\u8584\u5207\u308a\u306b\u3057\u3066\u63da\u3052\u305f\u30b7\u30f3\u30d7\u30eb\u306a\u3082\u306e\u3068\u7570\u306a\u308a\u3001\u69d8\u3005\u306a\u6750\u6599\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u5bb6\u672c\u5143\u306e\u30a2\u30e1\u30ea\u30ab\u3067\u306f\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u3068\u3057\u3066\u8ca9\u58f2\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001P&G\u30a4\u30ae\u30ea\u30b9\u652f\u793e\u306f\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306f\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u3067\u306f\u306a\u3044\u3068\u4e3b\u5f35\u3057\u307e\u3057\u305f\u3002<\/p>\n

(2)[\u7a7a\u6240\u306b\u6307\u5b9a\u6587\u5b57\u3067\u59cb\u307e\u308b\u9069\u8a9e\u3092\uff11\u8a9e\u5165\u308c\u307e\u3057\u3087\u3046\u3002]<\/p>\n

Procter & Gamble argued that Pringles – (w ) are about 40 percent potato flour, but also contain corn, rice and wheat — should not be (c\u3000 ) potato chips or “similar products.” Rather, they are “savory snacks.”<\/strong>
\n\uff08\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306f\u3001\u7d0440%\u304c\u30b8\u30e3\u30ac\u30a4\u30e2\u7c89\u3060\u304c\u3001\u30c8\u30a6\u30e2\u30ed\u30b3\u30b7\u3001\u7c73\u3001\u5c0f\u9ea6\u3082\u542b\u3093\u3067\u3044\u308b\u306e\u3067\u3001\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u3084\u300c\u305d\u306e\u985e\u4f3c\u88fd\u54c1\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3001\u3068P&G\u793e\u306f\u4e3b\u5f35\u3057\u305f\u3002\u3080\u3057\u308d\u3001\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306f\u300c\u30b9\u30ca\u30c3\u30af\u83d3\u5b50\u3060\u300d\u3068\u3044\u3046\u306e\u3067\u3042\u308b\u3002\uff09<\/span><\/p>\n

\u5f53\u4e8b\u8005\u3067\u306a\u3051\u308c\u3070\u3001\u305d\u3093\u306a\u3053\u3068\u3069\u3061\u3089\u3067\u3082\u3044\u3044\u306e\u3067\u306f\u3001\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u3088\u3046\u306b\u4e3b\u5f35\u3059\u308b\u306e\u306b\u306f\u7406\u7531\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

(3)[\u7a7a\u6240\u306b\u6307\u5b9a\u6587\u5b57\u3067\u59cb\u307e\u308b\u9069\u8a9e\u3092\uff11\u8a9e\u5165\u308c\u307e\u3057\u3087\u3046\u3002]<\/p>\n

In Britain, most foods are (e\u3000 ) from the value-added tax, but potato chips — known as crisps — and “similar products made from the potato, or from potato flour,” are (t\u3000 )<\/strong>.
\n\uff08\u30a4\u30ae\u30ea\u30b9\u3067\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u98df\u54c1\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u304c\u3001\u30af\u30ea\u30b9\u30d7\u3068\u3057\u3066\u77e5\u3089\u308c\u308b\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u3084\u3001\u300c\u30b8\u30e3\u30ac\u30a4\u30e2\u3001\u3042\u308b\u3044\u306f\u30b8\u30e3\u30ac\u30a4\u30e2\u7c89\u304b\u3089\u4f5c\u3089\u308c\u308b\u540c\u69d8\u306a\u88fd\u54c1\u300d\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3002\uff09<\/span><\/p>\n

\u306a\u308b\u307b\u3069\u3001\u3053\u3046\u3057\u305f\u4e8b\u60c5\u304c\u3042\u308c\u3070\u3001\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u304c\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u306e\u7bc4\u7587\u306b\u5165\u308b\u304b\u5426\u304b\u306fP&G\u793e\u306b\u3068\u3063\u3066\u5927\u554f\u984c\u3067\u3059\u3002\u8ab2\u7a0e\u3055\u308c\u308c\u3070\u30011\u51046,000\u4e07\u30c9\u30eb\u306e\u652f\u6255\u3044\u304c\u751f\u3058\u307e\u3059\u3002\u305d\u3053\u3067\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306e\u88c1\u5224\u3068\u306a\u3063\u305f\u308f\u3051\u3067\u3059\u3002<\/p>\n

\u4e00\u5be9\u3067\u306f\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306f\u30dd\u30c6\u30c8\u30c1\u30c3\u30d7\u30b9\u3067\u3042\u308b\u3068\u306e\u5224\u6c7a\u304c\u51fa\u307e\u3057\u305f\u304c\u3001\u4e8c\u5be9\u3067\u8986\u308a\u3001\u30a4\u30ae\u30ea\u30b9\u306e\u6700\u9ad8\u88c1\u306b\u3042\u305f\u308b\u82f1\u56fd\u6700\u9ad8\u6cd5\u9662 \uff08Supreme Court of Judicature\uff09\u3067\u518d\u3073\u4e8c\u5be9\u306e\u5224\u6c7a\u304c\u7834\u68c4\u3055\u308c\u3001P & G \u793e\u306f\u6557\u8a34\u3057\u307e\u3057\u305f\u3002\u88c1\u5224\u9577\u306f\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n

(4)[\u7a7a\u6240\u306b\u6307\u5b9a\u6587\u5b57\u3067\u59cb\u307e\u308b\u9069\u8a9e\u3092\uff11\u8a9e\u5165\u308c\u307e\u3057\u3087\u3046\u3002]<\/p>\n

If so, “a marmalade made using both oranges and grapefruit would be made of (n\u3000 ) — a nonsense conclusion.”<\/strong>
\n\uff08\u3082\u3057\u305d\u3046\u306a\u3089[ P&G\u793e\u306e\u4e3b\u5f35\u304c\u6b63\u3057\u3051\u308c\u3070]\u3001\u300c\u30aa\u30ec\u30f3\u30b8\u3068\u30b0\u30ec\u30fc\u30d7\u30d5\u30eb\u30fc\u30c4\u306e\u4e21\u65b9\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u3089\u308c\u308b\u30de\u30fc\u30de\u30ec\u30fc\u30c9\u306f\u305d\u306e\u3069\u3061\u3089\u304b\u3089\u3082\u3067\u304d\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u3001\u305d\u308c\u306f\u30ca\u30f3\u30bb\u30f3\u30b9\u306a\u7d50\u8ad6\u3067\u3042\u308b\u3002\u300d\uff09<\/span><\/p>\n

\u7d50\u5c40\u3001\u6700\u9ad8\u6cd5\u9662\u306f\u5e38\u8b58\u7684\u306a\u5224\u65ad\u3092\u4e0b\u3057\u305f\u308f\u3051\u3067\u3059\u3002\u7a0e\u91d1\u3092\u9003\u308c\u308b\u306e\u306f\u4f55\u51e6\u3067\u3082\u306a\u304b\u306a\u304b\u96e3\u3057\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u6b63\u89e3\uff1a
\n(1) exactly
\n\uff082\uff09which \/ considered
\n\uff083\uff09exempt \/ taxable
\n\uff084\uff09neither<\/p>\n","protected":false},"excerpt":{"rendered":"

\u30d7\u30ed\u30af\u30bf\u30fc\u30fb\u30a2\u30f3\u30c9\u30fb\u30ae\u30e3\u30f3\u30d6\u30eb(P&G)\u793e\u306e\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306f\u8272\u9bae\u3084\u304b\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3067\u65e5\u672c\u3067\u3082\u304a\u99b4\u67d3\u307f\u306e\u30b9\u30ca\u30c3\u30af\u83d3\u5b50\u3067\u3059\u304c\u3001\u305d\u306e\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u3092\u5de1\u3063\u3066\u30a4\u30ae\u30ea\u30b9\u3067\u88c1\u5224\u6c99\u6c70\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u554f\u984c\u306b\u306a\u3063\u305f\u306e\u306f\u3001 (1)[\u7a7a\u6240\u306b\u6307\u5b9a … <\/p>\n

“\u30d7\u30ea\u30f3\u30b0\u30eb\u30ba\u306e\u6b63\u4f53\u306f” \u306e<\/span>\u7d9a\u304d\u3092\u8aad\u3080<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[6,8,13,17],"_links":{"self":[{"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/posts\/170"}],"collection":[{"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/comments?post=170"}],"version-history":[{"count":0,"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/posts\/170\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/media?parent=170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/categories?post=170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.cel-eigo.com\/buildup\/wp-json\/wp\/v2\/tags?post=170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}