{"id":83063,"date":"2025-07-22T07:52:35","date_gmt":"2025-07-21T22:52:35","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=83063"},"modified":"2026-01-20T18:44:26","modified_gmt":"2026-01-20T09:44:26","slug":"%e6%96%b0%e3%83%aa%e3%83%bc%e3%82%b9%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%81%ae%e6%97%a9%e6%9c%9f%e9%81%a9%e7%94%a8%e3%83%9d%e3%82%a4%e3%83%b3%e3%83%88%e3%81%af%ef%bc%9f%e3%83%a1%e3%83%aa%e3%83%83","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/83063\/","title":{"rendered":"\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u65e9\u671f\u9069\u7528\u30dd\u30a4\u30f3\u30c8\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u65b0\u30ea\u30fc\u30b9<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u306e<b>\u65e9\u671f\u9069\u7528<\/b>\u3068\u306f\u30012027\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304a\u3088\u3073\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u539f\u5247\u9069\u7528\u3068\u306a\u308b\u65b0\u57fa\u6e96\u3092\u3001<b>2025\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304a\u3088\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u4efb\u610f\u3067\u9069\u7528\u3059\u308b\u3053\u3068<\/b>\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/library\/43563\/?provider=ac_basic&provider_info=cv.83063.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/library\/wp-content\/uploads\/2025\/07\/newleace_3-768x454.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96 \u304a\u5f79\u7acb\u3061\u30c6\u30f3\u30d7\u30ec3\u70b9\u30bb\u30c3\u30c8\uff08\u7121\u6599\uff09<\/p>\n                    <p class=\"advads-templates-box-text\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u4fee\uff01\u4fbf\u5229\u306a\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5bfe\u5fdc TODO \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u300c\u30ea\u30fc\u30b9\u5224\u5b9a\u7ba1\u7406\u30b7\u30fc\u30c8\u300d\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3000\u793e\u5185\u5f71\u97ff\u8abf\u67fb\u30ea\u30b9\u30c8\u300d\u306e3\u70b9\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981<\/h2>\n<p>2024\u5e749\u6708\u306b<a href=\"https:\/\/biz.moneyforward.com\/words\/1158\/\" data-internallinksmanager029f6b8e52c=\"9\" title=\"\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff08ASBJ\uff09\u304b\u3089\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\uff09\u304a\u3088\u3073\u305d\u306e\u9069\u7528\u6307\u91dd\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u65b0\u57fa\u6e96\u306e\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u3053\u308c\u307e\u3067\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u3055\u308c\u3066\u304d\u305f<b>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb<a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" title=\"\u30ea\u30fc\u30b9\u53d6\u5f15\">\u30ea\u30fc\u30b9\u53d6\u5f15<\/a>\u304c\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3068\u3057\u3066<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\uff08B\/S\uff09\u306b\u8a08\u4e0a\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\uff09\u3055\u308c\u308b<\/b>\u70b9\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u304c\u3088\u308a\u5b9f\u614b\u306b\u5373\u3057\u3066\u958b\u793a\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u539f\u5247\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\u3055\u308c\u307e\u3059\u304c\u300112\u202f\u304b\u6708\u4ee5\u5185\u306e\u77ed\u671f\u30ea\u30fc\u30b9\u3068\u91d1\u984d\u7684\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u5c11\u984d\u30ea\u30fc\u30b9\u306f\u514d\u9664\u898f\u5b9a\u306b\u3088\u308a\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u203b\u591a\u304f\u306e\u5b9f\u8a3c\u7814\u7a76\u3067\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u628a\u63e1\u7cbe\u5ea6\u304c\u5411\u4e0a\u3059\u308b\u3068\u5831\u544a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u696d\u7a2e\u3084\u6307\u6a19\u306b\u3088\u3063\u3066\u52b9\u679c\u306e\u5927\u5c0f\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9069\u7528\u6642\u671f<\/h3>\n<ul>\n<li><b>\u5f37\u5236\u9069\u7528<\/b>: 2027\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304a\u3088\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089<\/li>\n<li><b>\u65e9\u671f\u9069\u7528<\/b>: 2025\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304a\u3088\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u53ef\u80fd<\/li>\n<\/ul>\n<h2>\u65e9\u671f\u9069\u7528\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<h3>\u30e1\u30ea\u30c3\u30c8<\/h3>\n<ul>\n<li><b>\u6e96\u5099\u671f\u9593\u306e\u78ba\u4fdd<\/b>: \u5f37\u5236\u9069\u7528\u307e\u3067\u5341\u5206\u306a\u6642\u9593\u3092\u78ba\u4fdd\u3067\u304d\u308b\u305f\u3081\u3001\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057\u306a\u3069\u3092\u4f59\u88d5\u3092\u6301\u3063\u3066\u9032\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><b>\u5148\u884c\u8005\u5229\u76ca<\/b>: \u696d\u754c\u5185\u3067\u3044\u3061\u65e9\u304f\u65b0\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u3084\u53d6\u5f15\u5148\u304b\u3089\u306e\u8a55\u4fa1\u5411\u4e0a\u3001\u304a\u3088\u3073\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u529b\u3092\u30a2\u30d4\u30fc\u30eb\u3057\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u7279\u306b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"441\" title=\"IFRS\">IFRS<\/a>\u3092\u3059\u3067\u306b\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3084\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u591a\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u7d71\u4e00\u304c\u56f3\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><b>\u6bb5\u968e\u7684\u306a\u79fb\u884c<\/b>: \u65e9\u671f\u9069\u7528\u671f\u9593\u4e2d\u306b\u554f\u984c\u70b9\u3092\u6d17\u3044\u51fa\u3057\u3001\u672c\u683c\u9069\u7528\u307e\u3067\u306b\u6539\u5584\u3059\u308b\u3053\u3068\u3067\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u79fb\u884c\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u5411\u4e0a<\/b>: IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3084\u6d77\u5916\u5b50\u4f1a\u793e\u3068\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u203b\u5148\u884c\u9069\u7528\u304c\u5fc5\u305a\u6295\u8cc7\u5bb6\u30fb\u53d6\u5f15\u5148\u306e\u8a55\u4fa1\u3092\u9ad8\u3081\u308b\u3068\u3044\u3046\u4e00\u8cab\u3057\u305f\u30a8\u30d3\u30c7\u30f3\u30b9\u306f\u78ba\u8a8d\u3067\u304d\u307e\u305b\u3093\u3002\u696d\u7a2e\u30fb\u8ca1\u52d9\u4f53\u8cea\u306b\u3088\u3063\u3066\u5e02\u5834\u53cd\u5fdc\u306f\u6b63\u8ca0\u307e\u3061\u307e\u3061\u3067\u3042\u308b\u3053\u3068\u3092\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<ul>\n<li><b>\u7d4c\u7406\u51e6\u7406\u8ca0\u62c5\u306e\u5897\u52a0<\/b>: \u30ea\u30fc\u30b9\u5951\u7d04\u306e\u8b58\u5225\u3001\u30ea\u30fc\u30b9\u671f\u9593\u3084\u5272\u5f15\u7387\u306e\u6c7a\u5b9a\u306a\u3069\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/li>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44551\/\" data-internallinksmanager029f6b8e52c=\"98\" title=\"\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/a>\u306e\u4f4e\u4e0b<\/b>: \u30ea\u30fc\u30b9\u8ca0\u50b5\u304c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3055\u308c\u308b\u3053\u3068\u3067\u7dcf\u8ca0\u50b5\u304c\u5897\u52a0\u3057\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u4e0b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u4ea4\u6e09\u306b\u5f71\u97ff\u304c\u51fa\u308b\u53ef\u80fd\u6027\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/li>\n<li><b>\u7a0e\u6cd5\u3078\u306e\u5bfe\u5fdc<\/b>: \u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u5dee\u7570\u304c\u751f\u3058\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/72\/\" data-internallinksmanager029f6b8e52c=\"213\" title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\">\u7a0e\u52b9\u679c\u4f1a\u8a08<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/41464\/\" data-internallinksmanager029f6b8e52c=\"249\" title=\"\u7a0e\u52d9\u7533\u544a\u66f8\">\u7a0e\u52d9\u7533\u544a\u66f8<\/a>\u4f5c\u6210\u306b\u304a\u3044\u3066\u8907\u96d1\u306a\u8abf\u6574\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u203b\u9280\u884c\u306b\u3088\u3063\u3066\u306f\u30ea\u30fc\u30b9\u8abf\u6574\u5f8c\u306e\u6307\u6a19\u3092\u7528\u3044\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u4ea4\u6e09\u5f71\u97ff\u306f\u4f01\u696d\u3054\u3068\u306b\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u65e9\u671f\u9069\u7528\u304c\u6709\u52b9\u306a\u4f01\u696d<\/h2>\n<p>\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4f01\u696d\u304c\u65e9\u671f\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u305c\u65e9\u671f\u9069\u7528\u304c\u6709\u52b9\u306a\u4f01\u696d\u304c\u300cIFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u300d\u300c\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u591a\u3044\u4f01\u696d\u300d\u300c\u5341\u5206\u306a\u6e96\u5099\u671f\u9593\u3092\u78ba\u4fdd\u3057\u305f\u3044\u4f01\u696d\u300d\u306e3\u3064\u306a\u306e\u304b\u3001\u305d\u308c\u305e\u308c\u306e\u7406\u7531\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>1. IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f01\u696d<\/h3>\n<ul>\n<li><b>\u4f1a\u8a08\u51e6\u7406\u306e\u89aa\u548c\u6027<\/b>: \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306b\u975e\u5e38\u306b\u8fd1\u3044\u5185\u5bb9\u3067\u3059\u3002IFRS\u3092\u65e2\u306b\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u8003\u3048\u65b9\u3084\u6982\u5ff5\u304c\u65b0\u57fa\u6e96\u3068\u985e\u4f3c\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u65b0\u305f\u306a\u57fa\u6e96\u3078\u306e\u9069\u5fdc\u304c\u6bd4\u8f03\u7684\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307f\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u4fee\uff01\u4fbf\u5229\u306a\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5bfe\u5fdc TODO \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u300c\u30ea\u30fc\u30b9\u5224\u5b9a\u7ba1\u7406\u30b7\u30fc\u30c8\u300d\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3000\u793e\u5185\u5f71\u97ff\u8abf\u67fb\u30ea\u30b9\u30c8\u300d\u306e3\u70b9\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li><b>\u30b7\u30b9\u30c6\u30e0\u30fb\u30d7\u30ed\u30bb\u30b9\u3078\u306e\u5f71\u97ff\u6700\u5c0f\u5316<\/b>: IFRS\u9069\u7528\u6642\u306b\u30ea\u30fc\u30b9\u4f1a\u8a08\u306b\u95a2\u9023\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057\u3092\u65e2\u306b\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u65b0\u65e5\u672c\u57fa\u6e96\u3078\u306e\u79fb\u884c\u306b\u3088\u308b\u8ffd\u52a0\u7684\u306a\u8ca0\u62c5\u304c\u76f8\u5bfe\u7684\u306b\u5c0f\u3055\u304f\u3066\u6e08\u307f\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u203bIFRS\u202f16 \u3068\u307b\u307c\u540c\u4e00\u306e\u4f1a\u8a08\u30e2\u30c7\u30eb\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u2460\u7121\u5f62\u8cc7\u7523\u30ea\u30fc\u30b9\u306e\u9664\u5916\u3001\u2461\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u6570\u5024\u57fa\u6e96\uff081\u5951\u7d04300\u4e07\u5186\u76ee\u5b89\uff09\u306e\u7dad\u6301\u3001\u2462\u5272\u5f15\u7387\u6c7a\u5b9a\u624b\u9806\u306a\u3069\u4e00\u90e8\u3067\u65e5\u672c\u72ec\u81ea\u306e\u53d6\u6271\u3044\u304c\u6b8b\u308a\u307e\u3059\u3002<\/p>\n<h3>2. \u6d77\u5916\u5b50\u4f1a\u793e\u304c\u591a\u3044\u4f01\u696d<\/h3>\n<ul>\n<li><b>\u30b0\u30eb\u30fc\u30d7\u4f1a\u8a08\u306e\u7d71\u4e00\u6027<\/b>: \u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3067\u306f\u3001\u672c\u793e\u304c\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u304cIFRS\u306a\u3069\u7570\u306a\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u65b0\u65e5\u672c\u57fa\u6e96\u3092\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001IFRS\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u51e6\u7406\u3068\u3001\u89aa\u4f1a\u793e\u304a\u3088\u3073\u65e5\u672c\u56fd\u5185\u5b50\u4f1a\u793e\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u51e6\u7406\u3068\u306e\u9593\u306e\u5dee\u7570\u304c\u7e2e\u5c0f\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/329\/\" data-internallinksmanager029f6b8e52c=\"135\" title=\"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/a>\u4f5c\u6210\u306b\u304a\u3051\u308b\u8abf\u6574\u4f5c\u696d\u304c\u7c21\u7d20\u5316\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><b>\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u5411\u4e0a<\/b>: \u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"272\" title=\"\u7ba1\u7406\u4f1a\u8a08\">\u7ba1\u7406\u4f1a\u8a08<\/a>\u4e0a\u306e\u7d71\u4e00\u6027\u304c\u5411\u4e0a\u3057\u3001\u3088\u308a\u7cbe\u7dfb\u306a\u30b0\u30eb\u30fc\u30d7\u7d4c\u55b6\u5224\u65ad\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>3. \u5341\u5206\u306a\u6e96\u5099\u671f\u9593\u3092\u78ba\u4fdd\u3057\u305f\u3044\u4f01\u696d<\/h3>\n<ul>\n<li><b>\u8907\u96d1\u306a\u696d\u52d9\u30fb\u30b7\u30b9\u30c6\u30e0\u6539\u4fee<\/b>: \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u6d17\u3044\u51fa\u3057\u3001\u30c7\u30fc\u30bf\u5165\u529b\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u5909\u66f4\u3001\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u306a\u3069\u3001\u591a\u5c90\u306b\u308f\u305f\u308b\u8907\u96d1\u306a\u4f5c\u696d\u3092\u4f34\u3044\u307e\u3059\u3002\u7279\u306b\u30ea\u30fc\u30b9\u5951\u7d04\u6570\u304c\u81a8\u5927\u3067\u3042\u3063\u305f\u308a\u3001\u591a\u69d8\u306a\u7a2e\u985e\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u306e\u6e96\u5099\u306b\u76f8\u5f53\u306a\u6642\u9593\u3068\u30ea\u30bd\u30fc\u30b9\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li><b>\u30ea\u30b9\u30af\u306e\u5206\u6563\u3068\u5e73\u6e96\u5316<\/b>: \u5f37\u5236\u9069\u7528\u307e\u3067\u5f85\u3064\u3068\u3001\u4ed6\u306e\u591a\u304f\u306e\u4f01\u696d\u3082\u540c\u6642\u671f\u306b\u6e96\u5099\u3092\u9032\u3081\u308b\u305f\u3081\u3001IT\u30d9\u30f3\u30c0\u30fc\u3084\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u30ea\u30bd\u30fc\u30b9\u304c\u903c\u8feb\u3057\u305f\u308a\u3001\u8cbb\u7528\u304c\u9ad8\u9a30\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3001\u8a08\u753b\u7684\u306b\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u79fb\u884c\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li><b>\u5f93\u696d\u54e1\u306e\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0<\/b>: \u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d4c\u7406\u90e8\u9580\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u95a2\u308f\u308b\u55b6\u696d\u3001\u8cfc\u8cb7\u3001\u6cd5\u52d9\u306a\u3069\u306e\u90e8\u9580\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u5e83\u7bc4\u306a\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u65e9\u671f\u9069\u7528\u306b\u3088\u3063\u3066\u3001\u5341\u5206\u306a\u6642\u9593\u3092\u304b\u3051\u3066\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3092\u5b9f\u65bd\u3057\u3001\u5f93\u696d\u54e1\u306e\u7406\u89e3\u5ea6\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u203b\u306a\u304a\u3001\u73fe\u5728\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u8abf\u67fb\u306f\u4e3b\u306b\u5b9a\u6027\u7684\u30d2\u30a2\u30ea\u30f3\u30b0\u3067\u3042\u308a\u3001\u201c\u30ea\u30bd\u30fc\u30b9\u903c\u8feb\u56de\u907f\u201d \u3092\u88cf\u4ed8\u3051\u308b\u7d71\u8a08\u30c7\u30fc\u30bf\u306f\u78ba\u8a8d\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u514d\u8cac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u65e9\u671f\u9069\u7528\u306b\u5411\u3051\u305f\u4e00\u822c\u7684\u306a\u6d41\u308c<\/h2>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u65e9\u671f\u9069\u7528\u306f\u3001\u5f37\u5236\u9069\u7528\u306b\u5148\u99c6\u3051\u3066\u6e96\u5099\u3092\u9032\u3081\u308b\u305f\u3081\u3001\u8a08\u753b\u7684\u304b\u3064\u6bb5\u968e\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u5f71\u97ff\u5206\u6790\u3068\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8a08\u753b\u306e\u7b56\u5b9a<\/h3>\n<p>\u307e\u305a\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u81ea\u793e\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a73\u7d30\u306b\u5206\u6790\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u6d41\u308c\u306f\u4e00\u822c\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u4f01\u696d\u306e\u898f\u6a21\u3084\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001\u5404\u30d5\u30a7\u30fc\u30ba\u3067\u5fc5\u8981\u3068\u306a\u308b\u4f5c\u696d\u3084\u671f\u9593\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u65e9\u671f\u9069\u7528\u306b\u306f\u76f8\u5f53\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u8a08\u753b\u7684\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u6210\u529f\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><b>\u73fe\u72b6\u628a\u63e1\u3068\u5f71\u97ff\u5206\u6790<\/b>:\n<ul>\n<li>\u73fe\u5728\u4fdd\u6709\u3057\u3066\u3044\u308b\u30ea\u30fc\u30b9\u5951\u7d04\uff08\u7279\u306b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\uff09\u306e\u6d17\u3044\u51fa\u3057\u3068\u3001\u305d\u306e\u5951\u7d04\u5185\u5bb9\u306e\u7cbe\u67fb\u3002<\/li>\n<li>\u65b0\u57fa\u6e96\u9069\u7528\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u306a\u3069\uff09\u3078\u306e\u5f71\u97ff\uff08\u4f7f\u7528\u6a29\u8cc7\u7523\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u4e0a\u984d\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3078\u306e\u5f71\u97ff\u306a\u3069\uff09\u306e\u8a66\u7b97\u3002<\/li>\n<li>\u65e2\u5b58\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\uff08\u5951\u7d04\u7ba1\u7406\u3001\u7d4c\u7406\u51e6\u7406\u306a\u3069\uff09\u3084\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5f71\u97ff\u3092\u8a55\u4fa1\u3002<\/li>\n<li>\u4e0d\u52d5\u7523\u8cc3\u8cb8\u501f\u5951\u7d04\u306a\u3069\u3001\u3053\u308c\u307e\u3067\u30ea\u30fc\u30b9\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5951\u7d04\u306e\u8b58\u5225\u3002<\/li>\n<\/ul>\n<\/li>\n<li><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u306e\u7acb\u3061\u4e0a\u3052<\/b>:\n<ul>\n<li>\u7d4c\u7406\u90e8\u9580\u3092\u4e2d\u5fc3\u306b\u3001\u6cd5\u52d9\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u3001\u5404\u4e8b\u696d\u90e8\u9580\u306a\u3069\u3001\u95a2\u9023\u90e8\u7f72\u306e\u62c5\u5f53\u8005\u3092\u542b\u3081\u305f\u6a2a\u65ad\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u3092\u7d44\u6210\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><b>\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8a08\u753b\u306e\u7b56\u5b9a<\/b>:\n<ul>\n<li>\u65e9\u671f\u9069\u7528\u307e\u3067\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u4e88\u7b97\u3001\u62c5\u5f53\u8005\u3001\u5404\u30d5\u30a7\u30fc\u30ba\u3067\u306e\u5177\u4f53\u7684\u306a\u30bf\u30b9\u30af\u3068\u76ee\u6a19\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>2. \u4f1a\u8a08\u65b9\u91dd\u306e\u6c7a\u5b9a\u3068\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057<\/h3>\n<p>\u5f71\u97ff\u5206\u6790\u306e\u7d50\u679c\u306b\u57fa\u3065\u304d\u3001\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u65b9\u91dd\u3092\u6c7a\u5b9a\u3057\u3001\u305d\u308c\u306b\u5408\u308f\u305b\u3066\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u898b\u76f4\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><b><a href=\"https:\/\/biz.moneyforward.com\/words\/1981\/\" data-internallinksmanager029f6b8e52c=\"301\" title=\"\u4f1a\u8a08\u65b9\u91dd\">\u4f1a\u8a08\u65b9\u91dd<\/a>\u306e\u6c7a\u5b9a<\/b>:\n<ul>\n<li>\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3001\u5272\u5f15\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5\u3001\u5909\u52d5\u30ea\u30fc\u30b9\u6599\u306e\u53d6\u308a\u6271\u3044\u3001\u77ed\u671f\u30ea\u30fc\u30b9\u30fb\u5c11\u984d\u30ea\u30fc\u30b9\u306e\u7c21\u4fbf\u51e6\u7406\u306e\u9069\u7528\u53ef\u5426\u306a\u3069\u3001\u65b0\u57fa\u6e96\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u5177\u4f53\u7684\u306a\u65b9\u91dd\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/li>\n<li>\u7279\u306b\u3001\u30ea\u30fc\u30b9\u3068\u975e\u30ea\u30fc\u30b9\uff08\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306a\u3069\uff09\u306e\u8b58\u5225\u57fa\u6e96\u3092\u660e\u78ba\u306b\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><b>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8a2d\u8a08\u30fb\u898b\u76f4\u3057<\/b>:\n<ul>\n<li>\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u8b58\u5225\u304b\u3089\u3001\u5951\u7d04\u60c5\u5831\u306e\u53ce\u96c6\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3078\u306e\u5165\u529b\u3001\u4ed5\u8a33\u3001\u958b\u793a\u8cc7\u6599\u4f5c\u6210\u306b\u81f3\u308b\u307e\u3067\u3001\u4e00\u9023\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u65b0\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u518d\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/li>\n<li>\u5404\u90e8\u7f72\u304b\u3089\u306e\u60c5\u5831\u53ce\u96c6\u65b9\u6cd5\u3084\u9023\u643a\u4f53\u5236\u3092\u78ba\u7acb\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><b>\u793e\u5185\u898f\u5b9a\u30fb\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u6574\u5099<\/b>:\n<ul>\n<li>\u65b0\u4f1a\u8a08\u65b9\u91dd\u3084\u65b0\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u53cd\u6620\u3057\u305f\u793e\u5185\u898f\u5b9a\u3084\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u4f5c\u6210\u3057\u3001\u95a2\u4fc2\u8005\u3078\u306e\u5468\u77e5\u5fb9\u5e95\u3092\u56f3\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>3. \u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u3068\u30c7\u30fc\u30bf\u6574\u5099<\/h3>\n<p>\u65b0\u57fa\u6e96\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u3084\u65b0\u305f\u306a\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u3001\u304a\u3088\u3073\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u306e\u6574\u5099\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li><b>\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u30fb\u5c0e\u5165<\/b>:\n<ul>\n<li>\u30ea\u30fc\u30b9\u5951\u7d04\u60c5\u5831\u3092\u7ba1\u7406\u3057\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u3084\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u7b97\u3001\u4ed5\u8a33\u51e6\u7406\u3001\u958b\u793a\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u51fa\u529b\u3067\u304d\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3084\u30ea\u30fc\u30b9\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u4fee\u307e\u305f\u306f\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/li>\n<li>\u65e2\u5b58\u30c7\u30fc\u30bf\u3068\u306e\u9023\u643a\u3084\u79fb\u884c\u8a08\u753b\u3082\u91cd\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><b>\u30c7\u30fc\u30bf\u6574\u5099<\/b>:\n<ul>\n<li>\u65e2\u5b58\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u3001\u65b0\u57fa\u6e96\u3067\u6c42\u3081\u3089\u308c\u308b\u7c92\u5ea6\u3067\u6574\u7406\u3057\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u5165\u529b\u3067\u304d\u308b\u3088\u3046\u6574\u5099\u3057\u307e\u3059\u3002\u5951\u7d04\u671f\u9593\u3001\u30ea\u30fc\u30b9\u6599\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1906\/\" data-internallinksmanager029f6b8e52c=\"347\" title=\"\u6b8b\u5b58\u4fa1\u984d\">\u6b8b\u5b58\u4fa1\u984d<\/a>\u3001\u66f4\u65b0\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u306e\u8a73\u7d30\u60c5\u5831\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><b>\u30c6\u30b9\u30c8\u904b\u7528\uff08\u30c9\u30e9\u30a4\u30e9\u30f3\uff09<\/b>:\n<ul>\n<li>\u30b7\u30b9\u30c6\u30e0\u304c\u9069\u5207\u306b\u6a5f\u80fd\u3059\u308b\u304b\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u304c\u5186\u6ed1\u306b\u56de\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u30c7\u30fc\u30bf\u3092\u7528\u3044\u3066\u30c6\u30b9\u30c8\u904b\u7528\uff08\u30c9\u30e9\u30a4\u30e9\u30f3\uff09\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6f5c\u5728\u7684\u306a\u554f\u984c\u70b9\u3092\u65e9\u671f\u306b\u767a\u898b\u3057\u3001\u6539\u5584\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>4. \u793e\u5185\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3068\u958b\u793a\u6e96\u5099<\/h3>\n<p>\u65b0\u57fa\u6e96\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u305f\u3081\u306e\u793e\u5185\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3092\u5b9f\u65bd\u3057\u3001\u958b\u793a\u6e96\u5099\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n<ul>\n<li><b>\u793e\u5185\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0<\/b>:\n<ul>\n<li>\u7d4c\u7406\u62c5\u5f53\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u95a2\u308f\u308b\u55b6\u696d\u3001\u6cd5\u52d9\u3001\u8cfc\u8cb7\u306a\u3069\u306e\u95a2\u4fc2\u90e8\u7f72\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3001\u65b0\u57fa\u6e96\u306e\u6982\u8981\u3001\u81ea\u793e\u306e\u65b9\u91dd\u3001\u5909\u66f4\u3055\u308c\u305f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306a\u3069\u306b\u3064\u3044\u3066\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<li><b>\u958b\u793a\u6e96\u5099<\/b>:\n<ul>\n<li>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u5f8c\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u60c5\u5831\uff08\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u8a73\u7d30\u60c5\u5831\u306a\u3069\uff09\u306e\u4f5c\u6210\u6e96\u5099\u3092\u9032\u3081\u307e\u3059\u3002<\/li>\n<li>\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u4ed5\u8a33\u306e\u4f5c\u6210\u6e96\u5099\u3082\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>5. 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