{"id":47587,"date":"2021-03-04T10:26:10","date_gmt":"2021-03-04T01:26:10","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=47587"},"modified":"2026-02-05T13:25:33","modified_gmt":"2026-02-05T04:25:33","slug":"%e7%82%ba%e6%9b%bf%e6%8f%9b%e7%ae%97%e8%aa%bf%e6%95%b4%e5%8b%98%e5%ae%9a%e3%81%a8%e3%81%af%ef%bc%9f%e4%be%8b%e3%81%8b%e3%82%89%e8%a7%a3%e8%aa%ac","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/47587\/","title":{"rendered":"\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u3068\u306f\uff1f\u4f8b\u304b\u3089\u89e3\u8aac"},"content":{"rendered":"

\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306f\u70ba\u66ff\u5dee\u640d\u76ca<\/a>\u3068\u4f3c\u3066\u3044\u308b\u3088\u3046\u3067\u3001\u5b9f\u306f\u9055\u3046\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u3059\u3002
\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u9023\u7d50\u4f1a\u8a08\u3084\u5916\u8ca8\u5efa\u4f1a\u8a08\u57fa\u6e96<\/a>\u306e\u57fa\u672c\u7684\u306a\u90e8\u5206\u3092\u4e2d\u5fc3\u306b\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306e\u57fa\u672c\u7684\u306a\u5185\u5bb9\u3084\u5177\u4f53\u4f8b\u3001\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066<\/b><\/span>\u8aac\u660e\u3057\u3066\u304d\u307e\u3059\u3002<\/p>\n

<\/div>

\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u3068\u306f<\/h2>\n

\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u3068\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/a>\u3092\u4f5c\u6210\u3059\u308b\u624b\u7d9a\u3067\u767a\u751f\u3059\u308b\u63db\u7b97\u5dee\u984d\u3092\u8abf\u6574\u3059\u308b\u52d8\u5b9a\u79d1\u76ee<\/b><\/span>\u3067\u3059\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u89aa\u4f1a\u793e\u306e\u6301\u5206\u76f8\u5f53\u984d\u304c\u300c\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u300d\u3068\u3057\u3066\u7d14\u8cc7\u7523\u306e\u90e8<\/strong>\u306b\u8868\u793a\u3055\u308c\u3001\u975e\u652f\u914d\u682a\u4e3b\u306e\u6301\u5206\u76f8\u5f53\u984d\u306f\u300c\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u300d\u306b\u542b\u3081\u3066<\/strong>\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u3001\u5728\u5916\u5b50\u4f1a\u793e\u3092\u9023\u7d50\u3059\u308b\u5834\u5408\u3068\u5728\u5916\u95a2\u4fc2\u4f1a\u793e\u306b\u6301\u5206\u6cd5\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002
\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5728\u5916\u5b50\u4f1a\u793e\u3092\u91cd\u70b9\u7684\u306b\u8aac\u660e<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u5f62\u5f0f\u7684\u306b\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u304c\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306e\u5b9f\u8cea\u7684\u306a\u610f\u5473\u5408\u3044\u3068\u3057\u3066\u306f\u3001\u89aa\u4f1a\u793e\u306e\u6301\u5206\u306e\u63db\u7b97\u5dee\u984d\u3068\u3044\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u70ba\u66ff\u5dee\u640d\u76ca\u3068\u306e\u9055\u3044<\/h2>\n

\u70ba\u66ff\u5dee\u640d\u76ca\u3068\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u3092\u6bd4\u8f03<\/b><\/span>\u3059\u308b\u3068\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002
\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t
<\/td>\u70ba\u66ff\u5dee\u640d\u76ca<\/th>\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a<\/th>\n<\/tr>\n<\/thead>\n
\u767a\u751f<\/td>\u500b\u5225\u8ca1\u52d9\u8af8\u8868<\/a><\/td>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/td>\n<\/tr>\n
\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/td>\n<\/tr>\n
\u52d8\u5b9a\u79d1\u76ee<\/td>\u640d\u76ca<\/td>\u7d14\u8cc7\u7523<\/td>\n<\/tr>\n
\u640d\u76ca\u306e\u6027\u8cea<\/td>\u5b9f\u73fe<\/td>\u672a\u5b9f\u73fe<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\u307e\u305a\u3001\u70ba\u66ff\u5dee\u640d\u76ca\u306f\u5916\u8ca8\u5efa\u53d6\u5f15<\/a>\u3092\u884c\u3063\u305f\u3068\u304d\u3084\u5916\u56fd\u901a\u8ca8\u306a\u3069\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u304d\u306b\u767a\u751f\u3059\u308b\u63db\u7b97\u5dee\u984d<\/b><\/span>\u3067\u3059\u3002\u305d\u306e\u63db\u7b97\u5dee\u984d\u306f\u53d6\u5f15\u306b\u3088\u3063\u3066\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u904b\u7528\u306e\u6210\u7e3e\u3092\u8868\u3059\u305f\u3081\u640d\u76ca\u9805\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u305d\u308c\u306b\u5bfe\u3057\u3066\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306f\u3001\u9023\u7d50\u624b\u7d9a\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u63db\u7b97\u5dee\u984d<\/b><\/span>\u3067\u3059\u3002
\n\u5177\u4f53\u7684\u306b\u3044\u3046\u3068\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306f\u3001\u5916\u8ca8\u5efa\u306e\u53d6\u5f15\u3084\u5916\u56fd\u901a\u8ca8\u306a\u3069\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u304d\u306b\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u7d4c\u55b6\u6210\u7e3e<\/a>\u3068\u306f\u7121\u95a2\u4fc2\u306a\u63db\u7b97\u5dee\u984d<\/strong>\u3067\u3059\u3002
\n\u3057\u305f\u304c\u3063\u3066\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306f\u640d\u76ca\u9805\u76ee\u3067\u306f\u306a\u304f\u7d14\u8cc7\u7523\u9805\u76ee<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5728\u5916\u5b50\u4f1a\u793e\u306e\u63db\u7b97\u65b9\u6cd5<\/h2>\n

\u307e\u305a\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u63db\u7b97\u306b\u4f7f\u7528\u3059\u308b\u70ba\u66ff\u30ec\u30fc\u30c8<\/b><\/span>\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u304c\u3042\u308a\u307e\u3059\u3002
\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t
\u70ba\u66ff\u30ec\u30fc\u30c8<\/th>\u610f\u5473<\/th>\n<\/tr>\n<\/thead>\n
\u53d6\u5f97\u6642\u30fb\u53d6\u5f15\u767a\u751f\u6642\uff08HR\uff09<\/td>Historical Rate\uff08\u30d2\u30b9\u30c8\u30ea\u30ab\u30eb\u30ec\u30fc\u30c8\uff09\u306e\u7565<\/td>\n<\/tr>\n
\u53d6\u5f15\u767a\u751f\u6642\u3084\u89aa\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u6642\u306e\u30ec\u30fc\u30c8\u306a\u3069\u306e\u904e\u53bb\u306e\u30ec\u30fc\u30c8<\/td>\n<\/tr>\n
\u671f\u4e2d\u5e73\u5747\uff08AR\uff09<\/td>Average Rate\uff08\u30a2\u30d9\u30ec\u30fc\u30b8\u30ec\u30fc\u30c8\uff09\u306e\u7565<\/td>\n<\/tr>\n
\u671f\u9593\u306e\u5e73\u5747\u30ec\u30fc\u30c8\u3002\u9023\u7d50\u3067\u306f1\u4f1a\u8a08\u671f\u9593<\/a>\u306e\u5e73\u5747\u30ec\u30fc\u30c8<\/td>\n<\/tr>\n
\u6c7a\u7b97\u6642\uff08CR\uff09<\/td>Current Rate\uff08\u30ab\u30ec\u30f3\u30c8\u30ec\u30fc\u30c8\uff09\u306e\u7565<\/td>\n<\/tr>\n
\u671f\u672b\u30fb\u6c7a\u7b97\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\u6b21\u306b\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u5404\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u63db\u7b97\u3057\u307e\u3059\u3002
\n\u3010\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3011
\n\n\n\n\n\t\n<\/tbody>\n<\/table>\n
\n\u3010\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u3011
\n\n
\u30fb\u53ce\u76ca
\n\u30fb\u8cbb\u7528
\n\u30fb\u5f53\u671f\u7d14\u5229\u76ca<\/a>\u3000<\/th>		\u539f\u5247\uff1a\u671f\u4e2d\u5e73\u5747\u30ec\u30fc\u30c8\uff08AR\uff09\u306b\u3088\u308b\u7b97\u984d
\n\u4f8b\u5916\uff1a\u6c7a\u7b97\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\uff08CR\uff09\u306b\u3088\u308b\u7b97\u984d
\n\u306a\u304a\u3001\u89aa\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u306f\u89aa\u4f1a\u793e\u304c\u4f7f\u7528\u3059\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u5408\u308f\u305b\u3066\u63db\u7b97\u3059\u308b<\/th>\n<\/tr>\n<\/thead>\n
\n\n\n\t\n<\/tbody>\n<\/table>\n
\n\u3010\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u3011
\n\n
\u30fb\u8cc7\u7523
\n\u30fb\u8ca0\u50b5
\n<\/th>		\u6c7a\u7b97\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\uff08CR\uff09\u306b\u3088\u308b\u7b97\u984d<\/th>\n<\/tr>\n<\/thead>\n
\n\n\n\t\n\t\n\t\n\t
\u30fb\u8cc7\u672c\u91d1<\/a><\/td>\u652f\u914d\u7372\u5f97\u6642\u306e\u30ec\u30fc\u30c8\uff08HR\uff09<\/td>\n<\/tr>\n
\u30fb\u5229\u76ca\u5270\u4f59\u91d1<\/a><\/td>\u652f\u914d\u7372\u5f97\u6642\u306b\u3042\u308b\u5229\u76ca\u5270\u4f59\u91d1\u306f\u652f\u914d\u7372\u5f97\u6642\u306e\u30ec\u30fc\u30c8\uff08HR\uff09<\/td>\n<\/tr>\n
\u305d\u306e\u5f8c\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306b\u3088\u308b\u5897\u52a0\u306f\u5404\u671f\u306e\u671f\u4e2d\u5e73\u5747\u30ec\u30fc\u30c8\uff08AR\uff09<\/td>\n<\/tr>\n
\u914d\u5f53\u91d1\u306e\u652f\u6255\u3044\u306f\u3001\u652f\u6255\u3044\u6642\u306e\u30ec\u30fc\u30c8\uff08HR\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u304c\u751f\u3058\u308b\u4ed5\u7d44\u307f<\/h2>\n

\u4e0a\u8a18\u3067\u63db\u7b97\u30ec\u30fc\u30c8\u3068\u5728\u5916\u5b50\u4f1a\u793e\u306e\u5404\u9805\u76ee\u306e\u63db\u7b97\u65b9\u6cd5\u3092\u8aac\u660e\u3057\u307e\u3057\u305f\u3002
\n\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u304c\u751f\u3058\u308b\u306e\u306f\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u306e\u63db\u7b97\u306b\u9055\u3044\u304c\u3042\u308b\u3053\u3068\u304c\u539f\u56e0\u3067\u3059\u3002
\n\u5177\u4f53\u7684\u306b\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u304c\u751f\u3058\u308b\u7406\u7531\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u6c7a\u7b97\u6642\u70ba\u66ff\u30ec\u30fc\u30c8\uff08CR\uff09\u3067\u63db\u7b97\u3057\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3066\u7d14\u8cc7\u7523\u3092HR\u3084AR\u3067\u63db\u7b97\u3059\u308b\u305f\u3081\u306b\u30ba\u30ec\u304c\u751f\u3058\u308b<\/b><\/span>\u304b\u3089\u3067\u3059\u3002<\/p>\n

\u53cd\u5bfe\u306b\u3044\u3046\u3068\u3001\u7d14\u8cc7\u7523\u3092CR\u3067\u63db\u7b97\u3067\u304d\u308c\u3070\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u304c\u751f\u3058\u307e\u305b\u3093<\/strong>\u3002\u8cc7\u7523\u3068\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u304c\u3059\u3079\u3066CR\u3067\u63db\u7b97\u3055\u308c\u3001\u30ba\u30ec\u304c\u751f\u3058\u306a\u3044\u305f\u3081\u3067\u3059\u3002<\/p>\n

\u307e\u3068\u3081\u308b\u3068\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306fCR\u3067\u63db\u7b97\u3057\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3066\u7d14\u8cc7\u7523\u306fHR\u3084AR\u3067\u63db\u7b97\u3059\u308b\u305f\u3081\u306b\u30ba\u30ec\u304c\u751f\u3058\u307e\u3059\u3002\u305d\u306e\u30ba\u30ec\u3092\u8abf\u6574\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u304c\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a<\/strong>\u3067\u3059\u3002<\/p>\n

\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306e\u4f8b<\/h2>\n

\u4ee5\u4e0b\u306e\u8a2d\u4f8b\u3092\u4f7f\u3063\u3066\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u3010\u8a2d\u4f8b1\u3011<\/p>\n

\u89aa\u4f1a\u793eP\u793e\u306f\u3001\u7b2c\uff11\u671f\u672b\u306b\u5728\u5916\u5b50\u4f1a\u793eS\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3002
\nP\u793e\u4ee5\u5916\u306e\u682a\u4e3b\u306f\u3044\u306a\u3044\u3002
\nS\u793e\u306e\u8cc7\u7523\u8ca0\u50b5\u306e\u7c3f\u4fa1\u3068\u6642\u4fa1\u306f\u4e00\u81f4\u3057\u3066\u3044\u308b\u3002
\n\u7a0e\u52b9\u679c\u4f1a\u8a08<\/a>\u306f\u9069\u7528\u3057\u306a\u3044\u3002\u3010S\u793e\u306e\u8ca1\u52d9\u60c5\u5831\u3011
\n\u7b2c1\u671f\u672b\u306eS\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u4ee5\u4e0b\u306e\u901a\u308a
\n\u8cc7\u7523\uff1a100\u30c9\u30eb
\n\u8ca0\u50b5\uff1a50\u30c9\u30eb
\n\u7d14\u8cc7\u7523\uff1a50\u30c9\u30eb\u203b\u8cc7\u672c\u91d1\u306e\u307f
\n\u640d\u76ca\u306f\u30bc\u30ed\u3010\u70ba\u66ff\u30ec\u30fc\u30c8\u3011
\n\u7b2c1\u671f\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\uff08\u5358\u4f4d\uff1a\u30c9\u30eb\uff0f\u5186\uff09
\nHR\uff1a110
\nCR\uff1a110
\nAR\uff1a105<\/p>\n<\/div>\n

\u3010\u89e3\u8aac\u3011
\n\u307e\u305a\u3001S\u793e\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3092\u63db\u7b97<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002
\n\u8cc7\u7523\u3001\u8ca0\u50b5\u306f\u6c7a\u7b97\u6642\u30ec\u30fc\u30c8\uff08CR\uff09<\/strong>\u3092\u4f7f\u7528\u3057\u3001\u7d14\u8cc7\u7523\uff08\u8cc7\u672c\u91d1\uff09\u306f\u652f\u914d\u7372\u5f97\u6642\u306e\u30ec\u30fc\u30c8\uff08HR\uff09<\/strong>\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u8a2d\u4f8b\u306e\u5834\u5408\u306f\u3001\u671f\u672b\u306b\u8a2d\u7acb\u3057\u3066\u3044\u308b\u305f\u3081\u6c7a\u7b97\u6642\u30ec\u30fc\u30c8\uff08CR\uff09\u3068\u652f\u914d\u7372\u5f97\u6642\u306e\u30ec\u30fc\u30c8\uff08HR\uff09\u304c\u540c\u3058\u4fa1\u683c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002
\n\n\n\n\n\t\n\n\t
<\/td>\u30c9\u30eb<\/th>\u30ec\u30fc\u30c8\uff08\u30c9\u30eb\uff0f\u5186\uff09<\/th>\u5408\u8a08\uff08\u5186\uff09<\/th>\n<\/tr>\n<\/thead>\n
\u8cc7\u7523\u3000<\/td>100<\/td>110\uff08CR\uff09<\/td>11,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\n\n\n\n\t\n\n\t\n\t\n\t
<\/td>\u30c9\u30eb<\/th>\u30ec\u30fc\u30c8\uff08\u30c9\u30eb\uff0f\u5186\uff09<\/th>\u5408\u8a08\uff08\u5186\uff09<\/th>\n<\/tr>\n<\/thead>\n
\u8ca0\u50b5<\/td>50<\/td>110\uff08CR\uff09<\/td>5,500<\/td>\n<\/tr>\n
\u8cc7\u672c\u91d1<\/td>50<\/td>110\uff08HR\uff09<\/td>5,500<\/td>\n<\/tr>\n
\u5408\u8a08<\/td>100<\/td>\uff0d<\/td>11,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\u4e0a\u8a18\u8a2d\u4f8b\u3067\u306f\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u304c\u3059\u3079\u3066\u540c\u3058\u30ec\u30fc\u30c8\u3067\u3042\u308b1\u30c9\u30eb110\u5186\u3067\u63db\u7b97\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n

\u6b21\u306e\u8a2d\u4f8b\u306f\u3001\u8a2d\u4f8b1\u306e\u7fcc\u5e74\u5ea6\u306e\u72b6\u6cc1\u3067\u3059\u3002
\n\u3010\u8a2d\u4f8b2\u3011<\/p>\n

\u7b2c\uff12\u671f\u672b\u306b\u89aa\u4f1a\u793eP\u793e\u306f\u5f15\u304d\u7d9a\u304d\u5728\u5916\u5b50\u4f1a\u793eS\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u3002
\nP\u793e\u4ee5\u5916\u306e\u682a\u4e3b\u306f\u3044\u306a\u3044\u3002
\nS\u793e\u306e\u8cc7\u7523\u8ca0\u50b5\u306e\u7c3f\u4fa1\u3068\u6642\u4fa1\u306f\u4e00\u81f4\u3057\u3066\u3044\u308b\u3002
\nS\u793e\u306f\u914d\u5f53\u3092\u884c\u3063\u3066\u304a\u3089\u305a\u3001\u89aa\u4f1a\u793eP\u793e\u3068\u306e\u53d6\u5f15\u306f\u306a\u3044\u3002
\n\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u9069\u7528\u3057\u306a\u3044\u3002\u3010S\u793e\u306e\u8ca1\u52d9\u60c5\u5831\u3011
\n\u7b2c\uff12\u671f\u672b\u306eS\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u4ee5\u4e0b\u306e\u901a\u308a
\n\u8cc7\u7523\uff1a120\u30c9\u30eb
\n\u8ca0\u50b5\uff1a50\u30c9\u30eb
\n\u7d14\u8cc7\u7523\uff1a70\u30c9\u30eb
\n\u3046\u3061\u8cc7\u672c\u91d1\uff1a50\u30c9\u30eb
\n\u3046\u3061\u5229\u76ca\u5270\u4f59\u91d1\uff1a20\u30c9\u30eb\u53ce\u76ca\uff1a120\u30c9\u30eb
\n\u8cbb\u7528\uff1a100\u30c9\u30eb
\n\u5229\u76ca\uff1a20\u30c9\u30eb<\/p>\n

\u3010\u70ba\u66ff\u30ec\u30fc\u30c8\u3011
\n\u7b2c2\u671f\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\uff08\u5358\u4f4d\uff1a\u30c9\u30eb\uff0f\u5186\uff09
\nHR\uff1a110\uff08\u652f\u914d\u7372\u5f97\u6642\u306e\u30ec\u30fc\u30c8\uff09
\nCR\uff1a120
\nAR\uff1a115<\/p>\n<\/div>\n

\u3010\u89e3\u8aac\u3011
\n\u307e\u305a\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u3092\u305d\u308c\u305e\u308c\u671f\u4e2d\u5e73\u5747\u30ec\u30fc\u30c8\uff08AR\uff09\u3067\u63db\u7b97<\/strong>\u3057\u307e\u3059\u3002
\n\n\n\n\n\t\n\n\t\n\t\n\t
<\/td>\u30c9\u30eb<\/th>\u30ec\u30fc\u30c8\uff08\u30c9\u30eb\uff0f\u5186\uff09<\/th>\u5408\u8a08\uff08\u5186\uff09<\/th>\n<\/tr>\n<\/thead>\n
\u53ce\u76ca\u3000<\/td>120<\/td>115\uff08AR\uff09<\/td>13,800<\/td>\n<\/tr>\n
\u8cbb\u7528\u3000<\/td>100<\/td>115\uff08AR\uff09<\/td>11,500<\/td>\n<\/tr>\n
\u5229\u76ca\u3000<\/td>20<\/td>115\uff08AR\uff09<\/td>2,300<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\u6ce8\u610f\u70b9\u3068\u3057\u3066\u5229\u76ca\u306f\u53ce\u76ca\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u304b\u306a\u3044\u3067\u3001\u671f\u4e2d\u5e73\u5747\u30ec\u30fc\u30c8\uff08AR\uff09\u3067\u63db\u7b97<\/strong>\u3057\u307e\u3059\u3002<\/p>\n

\u6b21\u306b\u3001S\u793e\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3092\u6c7a\u7b97\u6642\u30ec\u30fc\u30c8\uff08CR\uff09\u3067\u63db\u7b97<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002
\n\n\n\n\n\t\n\n\t
<\/td>\u30c9\u30eb<\/th>\u30ec\u30fc\u30c8\uff08\u30c9\u30eb\uff0f\u5186\uff09<\/th>\u5408\u8a08\uff08\u5186\uff09\u3000\u3000<\/th>\n<\/tr>\n<\/thead>\n
\u8cc7\u7523\u3000<\/td>120<\/td>120\uff08CR\uff09<\/td>14,400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\n\n\n\n\t\n\n\t
<\/td>\u30c9\u30eb<\/th>\u30ec\u30fc\u30c8\uff08\u30c9\u30eb\uff0f\u5186\uff09<\/th>\u5408\u8a08\uff08\u5186\uff09\u3000\u3000<\/th>\n<\/tr>\n<\/thead>\n
\u8ca0\u50b5<\/td>50<\/td>120\uff08CR\uff09<\/td>6,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\u6b21\u306b\u3001\u7d14\u8cc7\u7523\u3092\u5404\u30ec\u30fc\u30c8\u3067\u63db\u7b97<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002
\n\n\n\n\n\t\n\n\t\n\t\n\t
<\/td>\u30c9\u30eb\u3000<\/th>\u30ec\u30fc\u30c8\uff08\u30c9\u30eb\uff0f\u5186\uff09<\/th>\u5408\u8a08\uff08\u5186\uff09<\/th>\n<\/tr>\n<\/thead>\n
\u8cc7\u672c\u91d1<\/td>50<\/td>110\uff08HR\uff09<\/td>5,500<\/td>\n<\/tr>\n
\u5229\u76ca\u5270\u4f59\u91d1<\/td>20<\/td>115\uff08AR\uff09<\/td>2,300<\/td>\n<\/tr>\n
\u7d14\u8cc7\u7523\u5408\u8a08<\/td>70<\/td>\uff0d<\/td>7,800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306f\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3092\u63db\u7b97\u3057\u305f\u5f8c\u306b\u682a\u4e3b\u8cc7\u672c<\/a>\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u8a08\u7b97\u306b\u3057\u305f\u304c\u3063\u3066\u5229\u76ca\u5270\u4f59\u91d1\u671f\u672b\u6b8b\u9ad8<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a2d\u4f8b\u3067\u306f\u5229\u76ca\u5270\u4f59\u91d1\u304c\u5f53\u671f\u7d14\u5229\u76ca\u3068\u7b49\u3057\u3044\u305f\u3081\u4e0a\u8a18\u306e\u3088\u3046\u306b\u63db\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u6b21\u306b\u3001\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u306e\u5408\u8a08\u3092\u5dee\u3057\u5f15\u304d\u307e\u3059<\/strong>\u3002<\/p>\n

\n

\u8cc7\u7523\u5408\u8a08\uff08\u501f\u65b9\u5408\u8a08\uff09\uff1a14,400\u5186<\/p>\n

\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u306e\u5408\u8a08\uff08\u8cb8\u65b9\u5408\u8a08\uff09\uff1a13,800\u5186
\n\u8a08\u7b97\uff1a\u8ca0\u50b5\u5408\u8a086,000\u5186\u3000\uff0b\u3000\u7d14\u8cc7\u7523\u306e\u5408\u8a087,800\u3000\uff1d\u300013,800\u5186<\/p>\n

\u5dee\u3057\u5f15\u304d\uff1a600\u5186\uff08\u8cb8\u65b9\uff09
\n\u8a08\u7b97\uff1a\u8cc7\u7523\u5408\u8a0814,400\u5186\u3000\uff0d\u3000\u8ca0\u50b5\u7d14\u8cc7\u7523\u306e\u5408\u8a0813,800\u5186\u3000\uff1d\u3000600\u5186<\/p>\n<\/div>\n

\u4e0a\u8a18\u306e\u5dee\u3057\u5f15\u304d\u306e\u7d50\u679c\u3067\u3042\u308b600\u5186\u304c\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002
\n\u8a2d\u4f8b\u306e\u5834\u5408\u306f\u3001\u8cc7\u7523\u5408\u8a08\u306e\u307b\u3046\u304c\u8ca0\u50b5\u7d14\u8cc7\u7523\u306e\u5408\u8a08\u3088\u308a\u3082\u5927\u304d\u3044\u305f\u3081\u3001\u8cb8\u65b9\u306b\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a600\u5186\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u8cb8\u501f\u306e\u5408\u8a08\u304c\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u88dc\u8db3\u3068\u3057\u3066\u3001\u7d14\u8cc7\u7523\u306e\u5408\u8a08\u3092\u6c7a\u7b97\u6642\u30ec\u30fc\u30c8\uff08CR\uff09\u3067\u63db\u7b97\u3057\u306a\u3044\u305f\u3081\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u306e\u610f\u5473\u3067\u8a08\u7b97\u3057\u3066\u3082\u8a2d\u4f8b\u3068\u540c\u3058\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305a\u3001\u7d14\u8cc7\u7523\u3092\u5404\u30ec\u30fc\u30c8\u3067\u63db\u7b97<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002
\n\n\n\n\n\t\n\n\t\n\t\n\t
<\/td>\u30c9\u30eb\u3000<\/th>\u30ec\u30fc\u30c8\uff08\u30c9\u30eb\uff0f\u5186\uff09<\/th>\u5408\u8a08\uff08\u5186\uff09<\/th>\n<\/tr>\n<\/thead>\n
\u8cc7\u672c\u91d1<\/td>50<\/td>110\uff08HR\uff09<\/td>5,500<\/td>\n<\/tr>\n
\u5229\u76ca\u5270\u4f59\u91d1<\/td>20<\/td>115\uff08AR\uff09<\/td>2,300<\/td>\n<\/tr>\n
\u7d14\u8cc7\u7523\u5408\u8a08<\/td>70<\/td>\uff0d<\/td>7,800<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\u6b21\u306b\u3001\u7d14\u8cc7\u7523\u306e\u30c9\u30eb\u5408\u8a08\u3092\u6c7a\u7b97\u6642\u30ec\u30fc\u30c8\uff08CR\uff09\u3067\u63db\u7b97<\/strong>\u3057\u307e\u3059\u3002
\n\n\n\n\n\t\n\n\t
<\/td>\u30c9\u30eb\u3000<\/th>\u30ec\u30fc\u30c8\uff08\u30c9\u30eb\uff0f\u5186\uff09<\/th>\u5408\u8a08\uff08\u5186\uff09\u3000\u3000<\/th>\n<\/tr>\n<\/thead>\n
\u7d14\u8cc7\u7523\u3000<\/td>70<\/td>120\uff08CR\uff09<\/td>8,400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\u6700\u5f8c\u306b\u5dee\u984d\u3092\u8a08\u7b97<\/strong>\u3057\u307e\u3059\u3002<\/p>\n
\n

\u5404\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3057\u305f\u7d14\u8cc7\u7523\u5408\u8a08\uff1a7,800\u5186<\/p>\n

\u6c7a\u7b97\u6642\u30ec\u30fc\u30c8\uff08CR\uff09\u3067\u63db\u7b97\u3057\u305f\u7d14\u8cc7\u7523\u5408\u8a08\uff1a8,400\u5186<\/p>\n

\u5dee\u3057\u5f15\u304d\uff1a600\u5186<\/p>\n<\/div>\n

\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/h2>\n

\u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u306a\u3044\u5834\u5408\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306b\u5bfe\u3057\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3057\u307e\u305b\u3093<\/b><\/span>\u3002
\n\u53cd\u5bfe\u306b\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528<\/b><\/span>\u3057\u307e\u3059\u3002<\/p>\n

\u305d\u3082\u305d\u3082\u9023\u7d50\u624b\u7d9a\u3067\u751f\u3058\u308b\u4e00\u6642\u5dee\u7570\u306f\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u539f\u5247<\/strong>\u3067\u3059\u3002\u3057\u304b\u3057\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306b\u9650\u3063\u3066\u306f\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u58f2\u5374\u3057\u306a\u3044\u9650\u308a\u3001\u640d\u76ca\u306b\u306a\u3089\u305a\u7a0e\u91d1\u3078\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002
\n\u3057\u305f\u304c\u3063\u3066\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u306a\u3044\u5834\u5408\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u306b\u5bfe\u3057\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3057\u307e\u305b\u3093\u3002<\/p>\n

\u307e\u305f\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u767a\u751f\u3057\u305f\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u304b\u3089\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/a>\u307e\u305f\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u91d1\u984d\u3092\u52a0\u6e1b\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

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