{"id":86531,"date":"2025-11-12T09:53:56","date_gmt":"2025-11-12T00:53:56","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=86531"},"modified":"2025-11-12T09:53:56","modified_gmt":"2025-11-12T00:53:56","slug":"2027%e5%b9%b4%e3%81%ab%e9%81%a9%e7%94%a8%e9%96%8b%e5%a7%8b%e3%81%ae%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%a8%e3%81%af%ef%bc%9f%e6%94%b9%e6%ad%a3%e5%86%85","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/86531\/","title":{"rendered":"2027\u5e74\u306b\u9069\u7528\u958b\u59cb\u306e\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f\u6539\u6b63\u5185\u5bb9\u3084\u5f71\u97ff\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>2027\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u65e5\u672c\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u30eb\u30fc\u30eb\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u4eca\u56de\u306e\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>\u6539\u6b63\u306b\u304a\u3051\u308b\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u3053\u308c\u307e\u3067\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u304c\u53ef\u80fd\u3060\u3063\u305f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u304c\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u7523\u30fb\u8ca0\u50b5\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>\u3078\u8a08\u4e0a\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u5316\uff09\u3055\u308c\u308b\u70b9\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u306b\u5927\u304d\u306a\u5f71\u97ff\u304c\u53ca\u3076\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u304c\u306a\u305c\u884c\u308f\u308c\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306b\u4f55\u304c\u5909\u308f\u308b\u306e\u304b\u3001\u305d\u3057\u3066\u4f01\u696d\u304c\u4eca\u304b\u3089\u59cb\u3081\u308b\u3079\u304d\u5b9f\u52d9\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3001\u30b9\u30c6\u30c3\u30d7\u3054\u3068\u306b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f2027\u5e74\u306b\u9069\u7528\u958b\u59cb<\/h2>\n<p><span style=\"background-color: 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title=\"\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff08ASBJ\uff09\u304c\u516c\u8868\u3057\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e9634\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002\u591a\u304f\u306e\u65e5\u672c\u4f01\u696d\uff083\u6708\u6c7a\u7b97\uff09\u306b\u3068\u3063\u3066\u306f\u30012028\u5e743\u6708\u671f\u306e\u6c7a\u7b97\u304b\u3089\u65b0\u57fa\u6e96\u304c\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3069\u3061\u3089\u306e\u9069\u7528\u6642\u671f\u3092\u9078\u629e\u3059\u308b\u304b\u306f\u5404\u4f01\u696d\u306e\u5224\u65ad\u306b\u59d4\u306d\u3089\u308c\u307e\u3059\u3002\u9023\u7d50\u5b50\u4f1a\u793e\u306b\u6d77\u5916\u4f01\u696d\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3084\u3001\u65e9\u671f\u306b\u56fd\u969b\u7684\u306a\u57fa\u6e96\u306b\u5408\u308f\u305b\u308b\u3053\u3068\u3067\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u6295\u8cc7\u5bb6\u3078\u306e\u30a2\u30d4\u30fc\u30eb\u3092\u5f37\u3081\u305f\u3044\u5834\u5408\u306a\u3069\u306f\u3001\u65e9\u671f\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u81ea\u793e\u306e\u7f6e\u304b\u308c\u305f\u72b6\u6cc1\u3084\u3001\u6e96\u5099\u306b\u304b\u304b\u308b\u671f\u9593\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u3001\u6700\u9069\u306a\u9069\u7528\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards\/y2024\/2024-0913.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868\uff5cASBJ<\/a><\/p>\n<h3>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u308b\u80cc\u666f<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u4f1a\u793e\uff08\u4e0a\u5834\u4f01\u696d\u7b49\uff09\u3068\u305d\u306e\u5b50\u4f1a\u793e\u3001<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/252\/\" data-internallinksmanager029f6b8e52c=\"489\" title=\"\u4f1a\u793e\u6cd5\">\u4f1a\u793e\u6cd5<\/a>\u4e0a\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/2010\/\" data-internallinksmanager029f6b8e52c=\"280\" title=\"\u4f1a\u8a08\u76e3\u67fb\">\u4f1a\u8a08\u76e3\u67fb<\/a>\u4eba\u8a2d\u7f6e\u4f1a\u793e\uff08\u5927\u4f1a\u793e\u7b49\uff09\u7b49\u3067\u306e\u9069\u7528\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8003\u616e\u3057\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u975e\u4e0a\u5834\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u89aa\u4f1a\u793e\u304c\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u53d6\u5f15\u5148\u30fb\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u95a2\u4fc2\u3067\u65b0\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u7121\u95a2\u4fc2\u3068\u306f\u8a00\u3044\u5207\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u6539\u6b63\u5185\u5bb9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u307e\u3067\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3067\u5206\u304b\u308c\u3066\u3044\u305f\u4f1a\u8a08\u51e6\u7406\u304c\u3001\u539f\u5247\u3068\u3057\u3066\u4e00\u3064\u306b\u7d71\u5408\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/74777\/\" data-lkc-id=\"2101\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u9055\u3044\u306f\uff1f\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u9055\u3044\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306f\u300c\u5b9f\u8cea\u7684\u306a\u5206\u5272\u8cfc\u5165\u300d\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306f\u300c\u5fc5\u8981\u306a\u671f\u9593\u3060\u3051\u306e\u8cc3\u8cb8\u300d\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002 \t\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306f\u539f\u5247\u89e3\u7d04\u4e0d\u53ef\u3067\u3001\u8cc7\u7523\u8a08\u4e0a\u304c\u5fc5\u9808\u3002 \t\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u306f\u89e3\u7d04\u53ef\u80fd\u3067\u3001\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u5316\u304c\u53ef\u80fd\u3002 \t\u4e2d\u5c0f\u4f01\u696d\u306f\u5951\u7d04\u984d300\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u8cc3\u8cb8\u501f\u51e6\u7406\u306e\u7279\u4f8b\u3042\u308a\u3002\u4f1a\u8a08\u4e0a\u306e\u5224\u5b9a\u57fa\u6e96\uff08\u30eb\u30fc\u30eb\uff09\u306f\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u304c\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u6982\u306d90%\u4ee5\u4e0a\u3001\u307e\u305f\u306f\u671f\u9593\u304c\u8010\u7528\u5e74\u6570\u306e75%\u4ee5\u4e0a\u306a\u3089\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u8a2d\u5099\u6295\u8cc7\u3092\u691c\u8a0e\u3059\u308b\u969b\u3001\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u308c\u307e\u3067\u8cbb\u7528\u51e6\u7406\u306e\u307f\u3067\u6e08\u3093\u3067\u3044\u305f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u542b\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u501f\u624b\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306b\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u300d\u3092\u8a08\u4e0a\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u65b0\u57fa\u6e96\u3067\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u533a\u5206\u304c\u5ec3\u6b62\u3055\u308c\u3001\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u304c\u63a1\u7528\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u6301\u3064\u8cc7\u7523\uff08\u4f7f\u7528\u6a29\u8cc7\u7523\uff09\u3068\u3001\u5c06\u6765\u652f\u6255\u3046\u7fa9\u52d9\uff08\u30ea\u30fc\u30b9\u8ca0\u50b5\uff09\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u65b0\u65e7\u306e\u57fa\u6e96\u3067\u4f55\u304c\u5909\u308f\u308b\u306e\u304b\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u5177\u4f53\u7684\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u73fe\u884c\u57fa\u6e96<\/th>\n<th>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>\u30ea\u30fc\u30b9\u306e\u5206\u985e<\/strong><\/td>\n<td style=\"text-align: left;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e<\/td>\n<td style=\"text-align: left;\">\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u3092\u5358\u4e00\u30e2\u30c7\u30eb\u3067\u51e6\u7406\uff08\u5206\u985e\u306a\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u4f1a\u8a08\u51e6\u7406<\/strong><br \/>\n<strong>\uff08\u501f\u624b\uff09<\/strong><\/td>\n<td style=\"text-align: left;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<br \/>\n\u2192 \u30ea\u30fc\u30b9\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u8a08\u4e0a\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<br \/>\n\u2192 \u652f\u6255\u30ea\u30fc\u30b9\u6599\u3092\u8cbb\u7528\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09<\/td>\n<td style=\"text-align: left;\">\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9<br \/>\n\u2192 \u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a><\/strong><br \/>\n<strong>\uff08\u501f\u624b\uff09<\/strong><\/td>\n<td style=\"text-align: left;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<br \/>\n\u2192 <a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66470\/\" data-internallinksmanager029f6b8e52c=\"378\" title=\"\u652f\u6255\u5229\u606f\">\u652f\u6255\u5229\u606f<\/a>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<br \/>\n\u2192 \u652f\u6255\u30ea\u30fc\u30b9\u6599\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"474\" title=\"\u8ca9\u58f2\u8cbb\">\u8ca9\u58f2\u8cbb<\/a>\u53ca\u3073<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47911\/\" data-internallinksmanager029f6b8e52c=\"145\" title=\"\u4e00\u822c\u7ba1\u7406\u8cbb\">\u4e00\u822c\u7ba1\u7406\u8cbb<\/a>\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9<br \/>\n\u2192 \u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5229\u606f\u8cbb\u7528\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/232\/\" data-internallinksmanager029f6b8e52c=\"150\" title=\"\u55b6\u696d\u5916\u8cbb\u7528\">\u55b6\u696d\u5916\u8cbb\u7528<\/a>\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb8\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u7dad\u6301\u3055\u308c\u3001\u5927\u304d\u306a\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u4eca\u56de\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u66f4\u306f\u3001\u4e3b\u306b\u501f\u624b\u5074\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u56fd\u969b\u57fa\u6e96\u306b\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3042\u308b\u305f\u3081\u3001\u8cb8\u624b\u5074\u3078\u306e\u5f71\u97ff\u306f\u9650\u5b9a\u7684\u3067\u3059\u3002<\/p>\n<p>\u8cb8\u624b\u306f\u5f15\u304d\u7d9a\u304d\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3057\u3001\u305d\u308c\u305e\u308c\u73fe\u884c\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u65b0\u57fa\u6e96\u3067\u306f\u300c\u30ea\u30fc\u30b9\u300d\u306e\u5b9a\u7fa9\u81ea\u4f53\u304c\u3088\u308a\u53b3\u5bc6\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5951\u7d04\u304c\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u624b\u5074\u3082\u6539\u3081\u3066\u6ce8\u610f\u6df1\u304f\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u4e21\u5efa\u3066\u8a08\u4e0a\u306b\u3088\u308b\u8ca1\u52d9\u6307\u6a19\u306e\u5909\u52d5\u3084\u3001\u7ba1\u7406\u696d\u52d9\u306e\u5897\u5927\u306a\u3069\u3001\u8ca1\u52d9\u30fb\u696d\u52d9\u306e\u4e21\u9762\u306b\u5927\u304d\u306a\u5f71\u97ff\u304c\u53ca\u3073\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u306b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u591a\u304f\u5229\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u3067\u306f\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u4e21\u5efa\u3066\u8a08\u4e0a\u3055\u308c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u304c\u5927\u304d\u304f\u81a8\u3089\u3080\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u307e\u3067\u8cbb\u7528\u51e6\u7406\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u3055\u308c\u3066\u3044\u305f\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u3001\u8cc7\u7523\uff08\u4f7f\u7528\u6a29\u8cc7\u7523\uff09\u3068\u8ca0\u50b5\uff08\u30ea\u30fc\u30b9\u8ca0\u50b5\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u591a\u304f\u306e\u5e97\u8217\u3092\u8cc3\u501f\u3057\u3066\u3044\u308b\u5c0f\u58f2\u696d\u3084\u3001\u591a\u6570\u306e\u822a\u7a7a\u6a5f\u3092\u30ea\u30fc\u30b9\u3057\u3066\u3044\u308b\u822a\u7a7a\u4f1a\u793e\u306a\u3069\u306f\u3001\u3053\u306e\u5f71\u97ff\u3092\u5927\u304d\u304f\u53d7\u3051\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u4e0a\u306e\u8868\u793a\u3082\u5909\u308f\u308a\u307e\u3059\u3002\u5f93\u6765\u306f\u300c\u652f\u6255\u30ea\u30fc\u30b9\u6599\u300d\u3068\u3057\u3066\u8ca9\u7ba1\u8cbb\u306a\u3069\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f\u8cbb\u7528\u304c\u3001\u300c\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3068\u300c\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u304b\u304b\u308b\u652f\u6255\u5229\u606f\u300d\u306b\u5206\u304b\u308c\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/38796\/\" data-internallinksmanager029f6b8e52c=\"250\" title=\"\u55b6\u696d\u5229\u76ca\">\u55b6\u696d\u5229\u76ca<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45285\/\" data-internallinksmanager029f6b8e52c=\"136\" title=\"EBITDA\">EBITDA<\/a>\uff08\u5229\u6255\u524d\u30fb\u7a0e\u5f15\u524d\u30fb\u6e1b\u4fa1\u511f\u5374\u524d\u5229\u76ca\uff09\u306f\u5897\u52a0\u3059\u308b\u50be\u5411\u304c\u898b\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7d4c\u55b6\u6307\u6a19\u3078\u306e\u5f71\u97ff<\/h3>\n<p><span style=\"background-color: #ffff99;\"><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\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/341\/\" data-internallinksmanager029f6b8e52c=\"105\" title=\"\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\">\u7dcf\u8cc7\u7523\u5229\u76ca\u7387<\/a>\uff08ROA\uff09\u306e\u4f4e\u4e0b\u3001\u8ca0\u50b5\u6bd4\u7387\u306e\u4e0a\u6607\u306a\u3069\u3001\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5404\u7a2e\u7d4c\u55b6\u6307\u6a19\u306e\u8a08\u7b97\u5f0f\u306e\u5206\u6bcd\u3067\u3042\u308b\u300c\u7dcf\u8cc7\u7523\u300d\u3084\u3001\u5206\u5b50\u30fb\u5206\u6bcd\u306b\u542b\u307e\u308c\u308b\u300c\u8ca0\u50b5\u300d\u304c\u5897\u52a0\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u7d4c\u55b6\u6307\u6a19<\/th>\n<th>\u5f71\u97ff<\/th>\n<th>\u7406\u7531<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\"><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong><\/td>\n<td style=\"text-align: left;\">\u4f4e\u4e0b\u3059\u308b\u50be\u5411<\/td>\n<td style=\"text-align: left;\">\u7dcf\u8cc7\u7523\uff08\u5206\u6bcd\uff09\u304c\u5897\u52a0\u3059\u308b\u305f\u3081<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u8ca0\u50b5\u6bd4\u7387<\/strong><\/td>\n<td style=\"text-align: left;\">\u4e0a\u6607\u3059\u308b\u50be\u5411<\/td>\n<td style=\"text-align: left;\">\u8ca0\u50b5\uff08\u5206\u5b50\uff09\u304c\u5897\u52a0\u3059\u308b\u305f\u3081<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>\u7dcf\u8cc7\u7523\u5229\u76ca\u7387(ROA)<\/strong><\/td>\n<td style=\"text-align: left;\">\u4f4e\u4e0b\u3059\u308b\u50be\u5411<\/td>\n<td style=\"text-align: left;\">\u7dcf\u8cc7\u7523\uff08\u5206\u6bcd\uff09\u304c\u5897\u52a0\u3059\u308b\u305f\u3081<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><strong>EBITDA<\/strong><\/td>\n<td style=\"text-align: left;\">\u5897\u52a0\u3059\u308b\u50be\u5411<\/td>\n<td style=\"text-align: left;\">\u652f\u6255\u30ea\u30fc\u30b9\u6599\uff08<a href=\"https:\/\/biz.moneyforward.com\/words\/238\/\" data-internallinksmanager029f6b8e52c=\"450\" title=\"\u55b6\u696d\u8cbb\">\u55b6\u696d\u8cbb<\/a>\u7528\uff09\u304c\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u652f\u6255\u5229\u606f\uff08\u55b6\u696d\u5916\u8cbb\u7528\uff09\u306b\u7f6e\u304d\u63db\u308f\u308b\u305f\u3081<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u6307\u6a19\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u5be9\u67fb\u3084\u683c\u4ed8\u3051\u3001\u682a\u4e3b\u304b\u3089\u306e\u8a55\u4fa1\u306b\u3082\u5229\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u5909\u52d5\u7406\u7531\u3092\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u9069\u5207\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u975e\u5e38\u306b\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7a0e\u52d9\u3078\u306e\u5f71\u97ff<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u30eb\u30fc\u30eb\u304c\u7570\u306a\u308b\u300c\u7a0e\u4f1a\u4e0d\u4e00\u81f4\u300d\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u6cd5\u4ee4\u3084\u57fa\u672c\u901a\u9054\u306b\u57fa\u3065\u304d\u5bfe\u5fdc\u65b9\u91dd\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30fb\u30b0\u30ea\u30fc\u30b9\u306b\u95a2\u3057\u3066\u3001\u4f1a\u8a08\u4e0a\u306f\u8cc7\u7523\u8a08\u4e0a\u3068\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3063\u3066\u3082\u3001\u7a0e\u52d9\u4e0a\u306f\u5f93\u6765\u901a\u308a\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3092\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4f01\u696d\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u7533\u544a\u306e\u969b\u306b\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u7a0e\u52d9\u4e0a\u306e\u6240\u5f97\u306e\u5dee\u7570\u3092\u8abf\u6574\u3059\u308b\u300c\u7533\u544a\u8abf\u6574\u300d\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u7a0e\u52d9\u95a2\u9023\u306e\u696d\u52d9\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u5f8c\u306e\u56fd\u7a0e\u5e81\u306e\u767a\u8868\u3092\u6ce8\u8996\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2025\/pdf\/0025006-179.pdf\" target=\"_blank\" rel=\"noopener\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u501f\u624b\u306e\u7533\u544a\u8abf\u6574\u306b\u3064\u3044\u3066<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5702.htm\">\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u5411\u3051\u305f\u4f01\u696d\u306e\u5b9f\u52d9\u5bfe\u5fdc<\/h2>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5f37\u5236\u9069\u7528\u306f2027\u5e744\u6708\u304b\u3089\u3067\u3059\u304c\u3001\u5f71\u97ff\u7bc4\u56f2\u306e\u7279\u5b9a\u3084\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u4fee\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u53ef\u53ca\u7684\u901f\u3084\u304b\u306b\u6e96\u5099\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>1. \u30ea\u30fc\u30b9\u5951\u7d04\u306e\u628a\u63e1<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u307e\u305a\u306f\u3001\u793e\u5185\u306b\u5b58\u5728\u3059\u308b\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u304a\u3088\u3073\u300c\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u8cc3\u8cb8\u501f\u5951\u7d04\u300d\u3092\u7db2\u7f85\u7684\u306b\u6d17\u3044\u51fa\u3059\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u672c\u793e\u90e8\u9580\u3060\u3051\u3067\u306a\u304f\u3001\u5404\u4e8b\u696d\u90e8\u3001\u652f\u5e97\u3001\u56fd\u5185\u5916\u306e\u5b50\u4f1a\u793e\u306a\u3069\u304c\u500b\u5225\u306b\u7d50\u3093\u3067\u3044\u308b\u5951\u7d04\u3082\u3059\u3079\u3066\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002PC\u3001\u30b3\u30d4\u30fc\u6a5f\u3001\u8eca\u4e21\u3001\u4e0d\u52d5\u7523\uff08\u30aa\u30d5\u30a3\u30b9\u3001\u5e97\u8217\u3001\u5009\u5eab\uff09\u306a\u3069\u3001\u3042\u3089\u3086\u308b\u5951\u7d04\u304c\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n<h3>2. \u4f1a\u8a08\u65b9\u91dd\u306e\u6c7a\u5b9a\u3068\u5f71\u97ff\u984d\u306e\u8a66\u7b97<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306b\u3001\u6d17\u3044\u51fa\u3057\u305f\u5951\u7d04\u60c5\u5831\u3092\u3082\u3068\u306b\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1981\/\" data-internallinksmanager029f6b8e52c=\"301\" title=\"\u4f1a\u8a08\u65b9\u91dd\">\u4f1a\u8a08\u65b9\u91dd<\/a>\u3092\u6c7a\u5b9a\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u984d\u3092\u5177\u4f53\u7684\u306b\u8a66\u7b97\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u65e9\u671f\u9069\u7528\u306e\u6709\u7121<\/li>\n<li>\u65b0\u57fa\u6e96\u9069\u7528\u6642\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9078\u629e<\/li>\n<li>\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u65b9\u6cd5<\/li>\n<li>\u7c21\u4fbf\u7684\u306a\u53d6\u308a\u6271\u3044\uff08\u5f8c\u8ff0\uff09\u3092\u9069\u7528\u3059\u308b\u7bc4\u56f2<br \/>\n\u3053\u308c\u3089\u306e\u6c7a\u5b9a\u306b\u57fa\u3065\u304d\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u3069\u306e\u3088\u3046\u306b\u5909\u308f\u308b\u306e\u304b\u3001\u307e\u305f\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u5f71\u97ff\u304c\u51fa\u308b\u306e\u304b\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>3. \u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u30b7\u30b9\u30c6\u30e0\u306e\u518d\u69cb\u7bc9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ea\u30fc\u30b9\u5951\u7d04\u60c5\u5831\u3092\u4e00\u5143\u7684\u306b\u7ba1\u7406\u3057\u3001\u65b0\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u52b9\u7387\u7684\u306b\u884c\u3046\u305f\u3081\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/b><\/span>\u5f93\u6765\u306e\u3088\u3046\u306b\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u306eExcel\uff08\u30a8\u30af\u30bb\u30eb\uff09\u3084Google\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u306a\u3069\u3067\u500b\u5225\u306b\u7ba1\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5951\u7d04\u60c5\u5831\u306e\u53ce\u96c6\u3001\u8a08\u7b97\u3001\u4ed5\u8a33\u4f5c\u6210\u3068\u3044\u3063\u305f\u4e00\u9023\u306e\u30d7\u30ed\u30bb\u30b9\u3067\u81a8\u5927\u306a\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u4f01\u696d\u3067\u30ea\u30fc\u30b9\u5951\u7d04\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u3084\u3001\u65e2\u5b58\u306e\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u4fee\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>4. \u95a2\u4fc2\u8005\u3078\u306e\u8aac\u660e\u3068\u60c5\u5831\u958b\u793a\u306e\u6e96\u5099<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u5f8c\u306b\u3001\u8a66\u7b97\u3057\u305f\u5f71\u97ff\u984d\u3084\u5bfe\u5fdc\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u5c64\u3001\u682a\u4e3b\u3001\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3068\u3044\u3063\u305f\u793e\u5185\u5916\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u8aac\u660e\u3059\u308b\u6e96\u5099\u3092\u9032\u3081\u307e\u3059\u3002<\/b><\/span>\u7279\u306b\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u9593\u3067\u306f\u3001\u878d\u8cc7\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u8ca1\u52d9\u5236\u9650\u6761\u9805\uff08\u30b3\u30d9\u30ca\u30f3\u30c4\uff09\u306b\u62b5\u89e6\u3059\u308b\u53ef\u80fd\u6027\u304c\u306a\u3044\u304b\u3001\u4e8b\u524d\u306b\u5354\u8b70\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h2>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u7c21\u4fbf\u7684\u306a\u53d6\u308a\u6271\u3044<\/h2>\n<p><span style=\"background-color: 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