{"id":76757,"date":"2024-11-05T16:22:31","date_gmt":"2024-11-05T07:22:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=76757"},"modified":"2025-07-15T00:46:46","modified_gmt":"2025-07-14T15:46:46","slug":"%e3%82%b9%e3%82%ad%e3%83%a3%e3%83%8a%e4%bf%9d%e5%ad%98%e3%81%ae%e4%ba%8b%e5%8b%99%e5%87%a6%e7%90%86%e8%a6%8f%e7%a8%8b%e3%81%af%e4%b8%8d%e8%a6%81%ef%bc%9f-%e8%a8%98%e8%bc%89%e3%81%99%e3%81%b9%e3%81%8d","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/76757\/","title":{"rendered":"\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306f\u4e0d\u8981\uff1f \u8a18\u8f09\u3059\u3079\u304d\u9805\u76ee\u3084\u4f5c\u6210\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u3082\u7d39\u4ecb"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44331\/\" data-internallinksmanager029f6b8e52c=\"72\" 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style=\"background-color: #ffff99;\"><b>\u7d9a\u3044\u3066\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u8a18\u8f09\u3059\u3079\u304d\u9805\u76ee\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u56fd\u7a0e\u5e81\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/word\/0021006-031_a.docx\">\u30b9\u30ad\u30e3\u30ca\u306b\u3088\u308b\u96fb\u5b50\u5316\u4fdd\u5b58\u898f\u7a0b<\/a>\u300d\u306e\u30b5\u30f3\u30d7\u30eb\u3092\u53c2\u8003\u306b\u3001\u8a18\u8f09\u9805\u76ee\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1.\u76ee\u7684<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306b\u304a\u3051\u308b\u300c\u76ee\u7684\u300d\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4f5c\u696d\u306e\u9069\u6b63\u304b\u3064\u5b89\u5168\u306a\u904b\u7528\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u304c\u9075\u5b88\u3059\u3079\u304d\u57fa\u672c\u65b9\u91dd\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u30b7\u30b9\u30c6\u30e0\u3092\u7528\u3044\u3066\u3001\u4f55\u3092\u76ee\u7684\u306b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u884c\u3046\u306e\u304b\u3092\u8a18\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u30b5\u30f3\u30d7\u30eb\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff08\u76ee\u7684\uff09<\/p>\n<p>\u7b2c1\u6761\u3000\u3053\u306e\u898f\u7a0b\u306f\u3001\u25cb\u25cb\u306b\u304a\u3051\u308b\u7d19\u306b\u3088\u308b\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u00d7\u00d7\u793e\u88fd\u25cf\u25cf\u30b7\u30b9\u30c6\u30e0\uff08\u4ee5\u4e0b\u300c\u672c\u30b7\u30b9\u30c6\u30e0\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u6d3b\u7528\u3057\u3066\u3001\u30b9\u30ad\u30e3\u30ca\u306b\u3088\u308b\u96fb\u5b50\u5316\u3092\u5b89\u5168\u304b\u3064\u5408\u7406\u7684\u306b\u56f3\u308b\u305f\u3081\u306e\u4e8b\u9805\u3092\u5b9a\u3081\u3001\u9069\u6b63\u306b\u5229\u7528\u30fb\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3002<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/word\/0021006-031_a.docx\" target=\"_blank\" rel=\"noopener\">\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u3088\u308b\u96fb\u5b50\u5316\u4fdd\u5b58\u898f\u7a0b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p><\/blockquote>\n<h3>2.\u5b9a\u7fa9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306b\u304a\u3051\u308b\u300c\u5b9a\u7fa9\u300d\u3067\u306f\u3001\u3053\u308c\u304b\u3089\u66f8\u985e\u306e\u4e2d\u3067\u7528\u3044\u308b\u7528\u8a9e\u306e\u610f\u5473\u3084\u5b9a\u7fa9\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/b><\/span>\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u8aad\u3093\u3060\u95a2\u4fc2\u8005\u304c\u3001\u5185\u5bb9\u3092\u8aa4\u89e3\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u7528\u8a9e\u306e\u5b9a\u7fa9\u306e\u4f8b\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u96fb\u5b50\u5316\u6587\u66f8\uff1a\u7d19\u306e\u66f8\u985e\u3092\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u308a\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3055\u308c\u305f\u6587\u66f8\u3092\u6307\u3059<\/li>\n<li>\u7ba1\u7406\u8cac\u4efb\u8005\uff1a\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5168\u4f53\u3092\u76e3\u7763\u3059\u308b\u8cac\u4efb\u8005\u3067\u3042\u308a\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u9069\u6b63\u306a\u904b\u7528\u3092\u4fdd\u8a3c\u3059\u308b\u5f79\u5272\u3092\u3082\u3064\u3000\u306a\u3069<\/li>\n<\/ul>\n<h3>3.\u904b\u7528\u4f53\u5236<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u300c\u5229\u7528\u8005\u306e\u8cac\u52d9\u300d\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3059\u3079\u3066\u306e\u62c5\u5f53\u8005\u304c\u9075\u5b88\u3059\u3079\u304d\u57fa\u672c\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/b><\/span>\u696d\u52d9\u4e0a\u306e\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u52d9\u3067\u306e\u30df\u30b9\u3084\u4e0d\u6b63\u306e\u767a\u751f\u3092\u6291\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u5229\u7528\u8005\u306f\u81ea\u8eab\u306eID\u3084\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u9069\u5207\u306b\u7ba1\u7406\u3057\u3001\u4ed6\u8005\u306b\u8b72\u6e21\u3084\u5171\u6709\u3057\u306a\u3044\u8cac\u52d9\u3092\u8ca0\u3046<\/li>\n<li>\u5229\u7528\u8005\u306f\u81ea\u8eab\u306b\u4e0e\u3048\u3089\u308c\u305f\u30a2\u30af\u30bb\u30b9\u6a29\u9650\u3092\u8d85\u3048\u308b\u64cd\u4f5c\u3092\u884c\u308f\u306a\u3044<\/li>\n<li>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u306f\u3001\u696d\u52d9\u76ee\u7684\u306b\u9650\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u500b\u4eba\u7684\u306a\u76ee\u7684\u3084\u696d\u52d9\u4ee5\u5916\u3067\u306e\u5229\u7528\u3092\u7981\u6b62\u3059\u308b\u3000\u306a\u3069<\/li>\n<\/ul>\n<h3>5.\u5bfe\u8c61\u66f8\u985e<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5bfe\u8c61\u66f8\u985e\u300d\u3067\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u3092\u6307\u3057\u3001\u305d\u306e\u7bc4\u56f2\u3084\u7a2e\u985e\u3092\u5b9a\u3081\u307e\u3059\u3002<\/b><\/span>\u5b9f\u969b\u306e\u696d\u52d9\u3067\u306f\u3055\u307e\u3056\u307e\u306a\u66f8\u985e\u3092\u6271\u3044\u307e\u3059\u3002\u300c\u5bfe\u8c61\u66f8\u985e\u300d\u306b\u3066\u3001\u4fdd\u5b58\u3059\u3079\u304d\u66f8\u985e\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4f55\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u3079\u304d\u306a\u306e\u304b\u304c\u8ab0\u3067\u3082\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u300c\u5bfe\u8c61\u66f8\u985e\u300d\u3068\u3057\u3066\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/deliveries\/\" data-internallinksmanager029f6b8e52c=\"563\" title=\"\u7d0d\u54c1\u66f8\">\u7d0d\u54c1\u66f8<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/\" data-internallinksmanager029f6b8e52c=\"459\" title=\"\u8acb\u6c42\u66f8\">\u8acb\u6c42\u66f8<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipts\/\" data-internallinksmanager029f6b8e52c=\"562\" title=\"\u9818\u53ce\u66f8\">\u9818\u53ce\u66f8<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/quotes\/\" data-internallinksmanager029f6b8e52c=\"561\" title=\"\u898b\u7a4d\u66f8\">\u898b\u7a4d\u66f8<\/a>\u3001\u6ce8\u6587\u66f8\u3001<a href=\"https:\/\/biz.moneyforward.com\/invoice\/templates\/receipt_for_inspection\/\" data-internallinksmanager029f6b8e52c=\"568\" title=\"\u691c\u53ce\u66f8\">\u691c\u53ce\u66f8<\/a>\u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u5217\u6319\u3057\u305f\u66f8\u985e\u3092\u7dcf\u79f0\u3059\u308b\u547c\u79f0\u304c\u3042\u308b\u5834\u5408\u3001\u547c\u79f0\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u3082\u8a00\u53ca\u3057\u307e\u3057\u3087\u3046\u3002\u305f\u3068\u3048\u3070\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30f3\u30d7\u30eb\u3067\u306f\u300c\u898b\u7a4d\u66f8\uff08\u63a7\uff09\u3001\u6ce8\u6587\u66f8\u3092\u3042\u308f\u305b\u3066\u4ee5\u4e0b\u300e\u4e00\u822c\u66f8\u985e\u300f\u3068\u547c\u3076\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>6.\u5165\u529b\u6642\u671f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u5165\u529b\u6642\u671f\u300d\u3067\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u884c\u3046\u5bfe\u8c61\u66f8\u985e\u306e\u96fb\u5b50\u5316\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5b9a\u3081\u307e\u3059\u3002<\/b><\/span>\u666e\u6bb5\u306e\u696d\u52d9\u3067\u306f\u5b9a\u3081\u305f\u5165\u529b\u671f\u9593\u5185\u306b\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u5b8c\u4e86\u3055\u305b\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5b9a\u3081\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u5165\u529b\u671f\u9593\u306b\u95a2\u3057\u3066\u306f\u3001\u6cd5\u4ee4\u306b\u5f93\u3063\u305f\u9069\u5207\u306a\u671f\u9593\u5185\u306b\u304a\u3055\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u7d0d\u54c1\u66f8\uff1a\u6bce\u6708\u672b\u307e\u3067\u306b\u53d7\u9818\u3057\u305f\u3082\u306e\u3092\u7fcc\u3005\u67087\u65e5\u307e\u3067\u306b\u30b9\u30ad\u30e3\u30ca\u3067\u96fb\u5b50\u5316\u3057\u3001\u4fdd\u5b58\u3092\u5b8c\u4e86\u3055\u305b\u308b<\/li>\n<li>\u898b\u7a4d\u66f8\uff08\u63a7\uff09\uff1a\u898b\u7a4d\u66f8\u306b\u3064\u3044\u3066\u306f\u30011\u6708\u304b\u30896\u6708\u307e\u3067\u306b\u767a\u884c\u3057\u305f\u3082\u306e\u306f8\u6708\u672b\u307e\u3067\u306b\u30017\u6708\u304b\u308912\u6708\u307e\u3067\u306b\u767a\u884c\u3057\u305f\u3082\u306e\u306f\u7fcc\u5e742\u6708\u672b\u307e\u3067\u306b\u96fb\u5b50\u5316\u3055\u305b\u308b\u3000\u306a\u3069<\/li>\n<\/ul>\n<h3>7.\u6a5f\u80fd\u8981\u4ef6<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u6a5f\u80fd\u8981\u4ef6\u300d\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u304c\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u9069\u5207\u306b\u6587\u66f8\u3092\u7ba1\u7406\u30fb\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u6a5f\u80fd\u3092\u5b9a\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u3053\u306e\u9805\u76ee\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u3001\u6cd5\u4ee4\u306b\u9069\u5408\u3057\u3066\u3044\u306a\u3044\u307e\u307e\u30b7\u30b9\u30c6\u30e0\u306e\u904b\u7528\u304c\u884c\u308f\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u4fdd\u5b58\u30c7\u30fc\u30bf\u304c\u6cd5\u7684\u306b\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u304c\u751f\u307e\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u306e\u6a5f\u80fd\u8981\u4ef6\u3092\u8a18\u3057\u3001\u6cd5\u4ee4\u306b\u9069\u5408\u3057\u305f\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u304c\u5b9f\u65bd\u3067\u304d\u308b\u4f53\u5236\u3092\u6574\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u30c7\u30fc\u30bf\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\uff1a\u30b9\u30ad\u30e3\u30ca\u3067\u96fb\u5b50\u5316\u3055\u308c\u305f\u6587\u66f8\u306f\u3001BMP\u3001TIFF\u3001PDF\u3001\u307e\u305f\u306fJPEG\u306e\u5f62\u5f0f\u3067\u4fdd\u5b58\u3059\u308b<\/li>\n<li>\u771f\u5b9f\u6027\u3092\u78ba\u4fdd\u3059\u308b\u6a5f\u80fd\uff1a\u96fb\u5b50\u5316\u3055\u308c\u305f\u6587\u66f8\u306e\u6539\u3056\u3093\u3084\u865a\u507d\u5165\u529b\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u306b\u306f\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u3092\u884c\u3046\u3000\u306a\u3069<\/li>\n<\/ul>\n<h3>8.\u6a5f\u5668\u306e\u7ba1\u7406\u3068\u904b\u7528<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u6a5f\u5668\u306e\u7ba1\u7406\u3068\u904b\u7528\u300d\u3067\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b\u6a5f\u5668\u306e\u9069\u5207\u306a\u53d6\u308a\u6271\u3044\u3084\u3001\u96fb\u5b50\u5316\u3055\u308c\u305f\u6587\u66f8\u3092\u5b89\u5168\u306b\u4fdd\u5b58\u3059\u308b\u305f\u3081\u306e\u904b\u7528\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u306b\u306f\u3001\u6587\u66f8\u3092\u96fb\u5b50\u5316\u3059\u308b\u6a5f\u5668\u304c\u6cd5\u7684\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6027\u80fd\u3092\u3082\u3061\u3001\u306a\u304a\u304b\u3064\u9069\u5207\u306b\u4fdd\u5b88\u30fb\u7ba1\u7406\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u200b\u200b\u3002\u300c\u6a5f\u5668\u306e\u7ba1\u7406\u3068\u904b\u7528\u300d\u306b\u3066\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3067\u4f7f\u7528\u3059\u308b\u6a5f\u5668\u306f\u3069\u306e\u3088\u3046\u306a\u8a2d\u5b9a\u306b\u3059\u3079\u304d\u306a\u306e\u304b\u3001\u6a5f\u5668\u304c\u6545\u969c\u3057\u305f\u6642\u306b\u5099\u3048\u3066\u3069\u306e\u3088\u3046\u306a\u7ba1\u7406\u3092\u3057\u3066\u3044\u3051\u3070\u3088\u3044\u306e\u304b\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u6a5f\u5668\u306e\u4fdd\u5b88\u30fb\u7ba1\u7406\uff1a\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306b\u4f7f\u7528\u3059\u308b\u6a5f\u5668\u306f\u3001\u8a18\u9332\u5a92\u4f53\u306e\u4e8c\u91cd\u5316\u3084\u5b9a\u671f\u7684\u306a\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u306e\u53d6\u5f97\u306a\u3069\u3067\u4fdd\u5b88\u30fb\u7ba1\u7406\u3092\u884c\u3046<\/li>\n<li>\u5165\u529b\u88c5\u7f6e\u306e\u8a2d\u5b9a\uff1a\u89e3\u50cf\u5ea6\u306f200dpi\u4ee5\u4e0a\u3001\u968e\u8abf\u306f24\u30d3\u30c3\u30c8\u30ab\u30e9\u30fc\uff08256\u968e\u8abf\uff09\u3067\u8a2d\u5b9a\u3059\u308b<\/li>\n<\/ul>\n<h3>9.\u30b9\u30ad\u30e3\u30cb\u30f3\u30b0\u306e\u624b\u9806\u7b49<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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