{"id":78041,"date":"2024-12-12T00:15:10","date_gmt":"2024-12-11T15:15:10","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=78041"},"modified":"2026-04-22T18:01:20","modified_gmt":"2026-04-22T09:01:20","slug":"%e9%80%a3%e7%b5%90%e8%b2%a1%e6%94%bf%e7%8a%b6%e6%85%8b%e8%a8%88%e7%ae%97%e6%9b%b8%e3%81%a8%e3%81%af%ef%bc%9f%e8%a6%8b%e6%96%b9%e3%82%84%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%81%ae%e9%81%95%e3%81%84","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/78041\/","title":{"rendered":"\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3068\u306f\uff1f\u898b\u65b9\u3084\u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u3001\u4f5c\u6210\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u3092\u9805\u76ee\u3054\u3068\u306b\u8a18\u8f09\u3057\u305f\u6c7a\u7b97\u66f8<\/a>\u985e\u3067\u3059\u3002\u540c\u69d8\u306e\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e\u3068\u3057\u3066\u306f\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u300d\u3068\u3044\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5b9f\u306f\u898f\u683c\u3054\u3068\u306b\u8a18\u8f09\u65b9\u6cd5\u3084\u9805\u76ee\u306b\u591a\u5c11\u306e\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u57fa\u790e\u77e5\u8b58\u304b\u3089\u4f5c\u6210\u6642\u306e\u30dd\u30a4\u30f3\u30c8\u307e\u3067\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3068\u306f\uff1f<\/h2>\n

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8ca1\u653f\u72b6\u614b\u3092\u4e00\u76ee\u3067\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u8ca1\u52d9\u5831\u544a\u66f8\u3067\u3001\u82f1\u8a9e\u3067\u306f\u300cConsolidated Statement of Financial Position\u300d\u3068\u8868\u73fe\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u4e3b\u306b\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u306e\u72b6\u6cc1\u3092\u307e\u3068\u3081\u3066\u958b\u793a\u3057\u3001\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3066\u3089\u308c\u307e\u3059\u3002<\/p>\n

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\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306e\u958b\u793a\u306f\u7fa9\u52d9\u304b<\/h3>\n

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IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u306f\u57fa\u6e96\u306b\u57fa\u3065\u304d\u9069\u6642\u306b\u8ca1\u653f\u72b6\u614b\u3092\u958b\u793a\u3057\u3001\u6295\u8cc7\u5bb6\u306b\u6700\u65b0\u306e\u8ca1\u52d9\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

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\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u30d0\u30e9\u30f3\u30b9<\/h3>\n

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\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8cc7\u91d1\u306e\u6d41\u308c<\/h3>\n

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\u8cc7\u7523\u306e\u6d41\u52d5\u6027\u3068\u5b89\u5168\u6027<\/h3>\n

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\u8cc7\u7523\uff08Assets\uff09<\/h3>\n

\u6d41\u52d5\u8cc7\u7523<\/a>\u3068\u56fa\u5b9a\u8cc7\u7523\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u6d41\u52d5\u8cc7\u7523\u306b\u306f\u73fe\u91d1\u3084\u58f2\u639b\u91d1<\/a>\u3001\u5728\u5eab\u306a\u3069\u304c\u542b\u307e\u308c\u3001\u77ed\u671f\u9593\u3067\u306e\u73fe\u91d1\u5316\u304c\u53ef\u80fd\u306a\u3082\u306e\u304c\u591a\u3044\u3067\u3059\u3002\u56fa\u5b9a\u8cc7\u7523\u306f\u8a2d\u5099\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u9577\u671f\u4fdd\u6709\u8cc7\u7523\u3067\u3059\u3002<\/p>\n

\u8ca0\u50b5\uff08Liabilities\uff09<\/h3>\n

\u6d41\u52d5\u8ca0\u50b5<\/a>\u3068\u56fa\u5b9a\u8ca0\u50b5<\/a>\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u6d41\u52d5\u8ca0\u50b5\u306b\u306f\u77ed\u671f\u501f\u5165\u91d1<\/a>\u3084\u8cb7\u639b\u91d1<\/a>\u306a\u3069\u304c\u542b\u307e\u308c\u30011\u5e74\u4ee5\u5185\u306b\u652f\u6255\u3046\u4e88\u5b9a\u306e\u8ca0\u50b5\u3067\u3059\u3002\u56fa\u5b9a\u8ca0\u50b5\u306b\u306f\u793e\u50b5\u3084\u9577\u671f\u501f\u5165\u91d1<\/a>\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n

\u7d14\u8cc7\u7523\uff08Equity\uff09<\/h3>\n

\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u6301\u5206\u3068\u3001\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\uff08\u5b50\u4f1a\u793e\u306e\u5c11\u6570\u682a\u4e3b<\/a>\u306e\u6301\u5206\uff09\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u7d14\u8cc7\u7523\u306f\u4f01\u696d\u306e\u8cc7\u672c\u7684\u306a\u5f37\u3055\u3092\u793a\u3057\u3001\u7d4c\u55b6\u306e\u5b89\u5b9a\u6027\u3092\u6e2c\u308b\u6307\u6a19\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f1a\u8a08\u57fa\u6e96\u3054\u3068\u306e\u9055\u3044<\/h4>\n

JGAAP\uff08\u65e5\u672c\u57fa\u6e96\uff09\u3067\u306f\u3001\u8868\u793a\u9806\u304c\u300c\u6d41\u52d5\u6027\u304c\u9ad8\u3044\u9805\u76ee\u304b\u3089\u4f4e\u3044\u9805\u76ee\u3078\u300d\u3068\u4e26\u3076\u6d41\u52d5\u6027\u914d\u5217\u6cd5\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4e00\u65b9\u3001IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u3067\u306f\u6d41\u52d5\u6027\u914d\u5217\u6cd5\u306b\u52a0\u3048\u3001\u300c\u6d41\u52d5\u6027\u304c\u4f4e\u3044\u9805\u76ee\u304b\u3089\u9ad8\u3044\u9805\u76ee\u3078\u300d\u3068\u4e26\u3079\u308b\u56fa\u5b9a\u6027\u914d\u5217\u6cd5\uff08\u975e\u6d41\u52d5\u6027\u914d\u5217\u6cd5\uff09\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002US GAAP\u3082IFRS\u3068\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u9805\u76ee\u306e\u8a73\u7d30\u3084\u958b\u793a\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u57fa\u6e96\u306b\u5fdc\u3058\u305f\u6b63\u78ba\u306a\u8868\u8a18\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u6d41\u308c<\/h2>\n

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306f\u89aa\u4f1a\u793e\u304a\u3088\u3073\u5b50\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u4f5c\u6210\u304b\u3089\u59cb\u307e\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u9806\u3067\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n

\u89aa\u4f1a\u793e\u30fb\u5b50\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210<\/h3>\n

\u307e\u305a\u3001\u89aa\u4f1a\u793e\u304a\u3088\u3073\u5404\u5b50\u4f1a\u793e\u306f\u500b\u5225\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/a>\u304c\u542b\u307e\u308c\u3001\u9023\u7d50\u306e\u57fa\u790e\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u5b50\u4f1a\u793e\u306e\u8abf\u6574<\/h3>\n

\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u306f\u9023\u7d50\u6642\u306b\u518d\u8a55\u4fa1\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u89aa\u4f1a\u793e\u304c\u652f\u914d\u6a29\u3092\u53d6\u5f97\u3057\u305f\u6642\u70b9\u306e\u516c\u6b63\u4fa1\u5024\u306b\u57fa\u3065\u304f\u8abf\u6574\u3092\u884c\u3044\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u7d71\u4e00\u6027\u3092\u4fdd\u3064\u305f\u3081\u3067\u3059\u3002<\/p>\n

\u9023\u7d50\u6d88\u53bb\u4ed5\u8a33\u306e\u4f5c\u6210<\/h3>\n

\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u3084\u8cb8\u4ed8\u91d1\u3001\u914d\u5f53\u91d1\u306a\u3069\u306e\u5185\u90e8\u53d6\u5f15\u3092\u6d88\u53bb\u3057\u3001\u5b9f\u969b\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u7d4c\u6e08\u7684\u306a\u5b9f\u614b\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3055\u305b\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306b\u3088\u308a\u3001\u91cd\u8907\u3084\u8aa4\u89e3\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u7d71\u5408<\/h3>\n

\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u7d71\u5408\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8ca1\u653f\u72b6\u614b\u3092\u8868\u3059\u300c\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u300d\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u969b\u3001\u8868\u793a\u9805\u76ee\u3084\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u305f\u4e00\u8cab\u3057\u305f\u5f62\u5f0f\u3067\u7d71\u5408\u3057\u307e\u3059\u3002<\/p>\n

\u6700\u7d42\u8abf\u6574\u3068\u78ba\u8a8d<\/h3>\n

\u7d71\u5408\u5f8c\u3001\u8ca1\u52d9\u30c7\u30fc\u30bf\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u6700\u7d42\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002<\/b><\/span>\u5404\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u6b63\u5f0f\u306a\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3068\u3057\u3066\u516c\u8868\u3057\u307e\u3059\u3002<\/p>\n

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/h2>\n

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u3001\u6b63\u78ba\u6027\u3068\u7d71\u4e00\u6027\u3092\u4fdd\u3064\u305f\u3081\u306b\u3044\u304f\u3064\u304b\u306e\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u3061\u3089\u3067\u306f\u6ce8\u610f\u70b9\u3084\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u5185\u90e8\u53d6\u5f15\u306e\u6d88\u53bb<\/h3>\n

\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u9593\u306e\u5185\u90e8\u53d6\u5f15\uff08\u8cb8\u4ed8\u91d1\u3084\u58f2\u8cb7\u53d6\u5f15\u306a\u3069\uff09\u3092\u305d\u306e\u307e\u307e\u8a18\u8f09\u3059\u308b\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5b9f\u969b\u306e\u8ca1\u653f\u72b6\u614b\u304c\u6b63\u78ba\u306b\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u306f\u4f1a\u8a08\u4e0a\u4e0d\u5fc5\u8981\u306a\u5185\u90e8\u53d6\u5f15\u3092\u6d88\u53bb\u3057\u3001\u7d14\u7c8b\u306a\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u793a\u3059\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n

\u5b50\u4f1a\u793e\u306e\u518d\u8a55\u4fa1\u3068\u8abf\u6574<\/h3>\n

\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u969b\u3001\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u516c\u6b63\u4fa1\u5024\u3067\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u518d\u8a55\u4fa1\u304c\u9069\u5207\u3067\u306a\u3044\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u7279\u306b\u53d6\u5f97\u539f\u4fa1\u3068\u5b9f\u969b\u306e\u4fa1\u5024\u306e\u30ba\u30ec\u306b\u7559\u610f\u3057\u3001\u9069\u5207\u306a\u8abf\u6574\u3092\u884c\u3046\u5de5\u7a0b\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n

\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u306e\u8003\u616e<\/h3>\n

\u5b50\u4f1a\u793e\u306e\u4e00\u90e8\u682a\u5f0f\u304c\u5916\u90e8\u682a\u4e3b\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/b><\/span>\u89aa\u4f1a\u793e\u682a\u4e3b\u3068\u975e\u652f\u914d\u682a\u4e3b\u306e\u6a29\u76ca\u3092\u533a\u5225\u3057\u3001\u7d14\u8cc7\u7523\u3084\u5229\u76ca\u306e\u5e30\u5c5e\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4f1a\u8a08\u57fa\u6e96\u306e\u4e00\u8cab\u6027<\/h3>\n

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u306f\u3001IFRS\u3084JGAAP\u306a\u3069\u3001\u9069\u7528\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u7570\u306a\u308b\u57fa\u6e96\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u7d71\u5408\u3059\u308b\u5834\u5408\u306f\u3001\u8a08\u4e0a\u65b9\u6cd5\u3084\u8868\u793a\u9805\u76ee\u3092\u63c3\u3048\u3001\u57fa\u6e96\u306e\u9055\u3044\u306b\u3088\u308b\u5f71\u97ff\u3092\u8abf\u6574\u3059\u308b\u4f5c\u696d\u3092\u6b20\u304b\u3055\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u5916\u8ca8\u5efa\u3066\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u63db\u7b97<\/h3>\n

\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u6301\u3064\u5916\u8ca8\u5efa\u3066\u8cc7\u7523\u3084\u8ca0\u50b5\u306f\u3001\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u57fa\u3065\u3044\u3066\u63db\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u70ba\u66ff\u5909\u52d5\u306b\u3088\u3063\u3066\u8a55\u4fa1\u984d\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u9069\u5207\u306a\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u7528\u3044\u305f\u63db\u7b97\u3068\u70ba\u66ff\u5dee\u640d\u76ca<\/a>\u306e\u7ba1\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u3068\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306e\u9055\u3044<\/h2>\n

\u300c\u9023\u7d50\u8ca1\u653f\u72b6\u614b\u8a08\u7b97\u66f8\u300d\u3068\u300c\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u306f\u3001\u3069\u3061\u3089\u3082\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3092\u793a\u3059\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u304c\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u9055\u3044\u304b\u3089\u547c\u79f0\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n\n\n\n\n\n
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