{"id":89740,"date":"2026-04-15T11:47:09","date_gmt":"2026-04-15T02:47:09","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=89740"},"modified":"2026-04-15T11:47:09","modified_gmt":"2026-04-15T02:47:09","slug":"%e3%82%b0%e3%83%ad%e3%83%bc%e3%83%90%e3%83%ab%e3%83%bb%e3%83%9f%e3%83%8b%e3%83%9e%e3%83%a0%e8%aa%b2%e7%a8%8e%e3%81%a8%e3%81%af%ef%bc%9f%e5%88%b6%e5%ba%a6%e6%a6%82%e8%a6%81%e3%81%a8%e4%bb%a4%e5%92%8c8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/89740\/","title":{"rendered":"\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068\u306f\uff1f\u5236\u5ea6\u6982\u8981\u3068\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5909\u66f4\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068\u306f\uff1f<\/div>\n<p><strong>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u3001\u4e16\u754c\u4e2d\u306e\u62e0\u70b9\u306b\u6700\u4f4e15%\u306e\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u56fd\u969b\u7684\u306a\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/strong><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li><strong>\u5bfe\u8c61\uff1a<\/strong> \u5e74\u9593\u7dcf\u53ce\u51657.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d<\/li>\n<li><strong>\u4ed5\u7d44\u307f\uff1a<\/strong> 15%\u306b\u6e80\u305f\u306a\u3044\u4e0d\u8db3\u5206\u3092\u89aa\u4f1a\u793e\u5074\u3067\u4e0a\u4e57\u305b\u8ab2\u7a0e<\/li>\n<li><strong>\u6539\u6b63\uff1a<\/strong> \u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u3067\u8a08\u7b97\u306e\u7c21\u7d20\u5316\u3084\u5b9a\u7fa9\u306e\u7cbe\u7dfb\u5316\u304c\u6c7a\u5b9a<\/li>\n<\/ul>\n<p>2024\u5e744\u6708\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9806\u6b21\u9069\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u6700\u521d\u306e\u7533\u544a\u671f\u9650\u306f\u539f\u5247\u3068\u3057\u3066\u5e74\u5ea6\u7d42\u4e86\u304b\u308915\u30f6\u6708\u4ee5\u5185\uff08\u521d\u56de\u306e\u307f18\u30f6\u6708\u4ee5\u5185\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3057\u3001\u5404\u56fd\u3054\u3068\u306e\u5b9f\u52b9\u7a0e\u7387\u309215\uff05\u4ee5\u4e0a\u306b\u305d\u308d\u3048\u308b\u3053\u3068\u3092\u76ee\u6307\u3059\u56fd\u969b\u7684\u306a\u7a0e\u5236\u30eb\u30fc\u30eb\u3067\u3059\u3002\u65e5\u672c\u3067\u3082\u5236\u5ea6\u6574\u5099\u304c\u9032\u307f\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u5b9f\u52d9\u306b\u76f4\u7d50\u3059\u308b\u898b\u76f4\u3057\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5236\u5ea6\u306e\u57fa\u672c\u69cb\u9020\u304b\u3089\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5236\u5ea6\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u56fd\u969b\u7684\u306a\u5f15\u4e0b\u3052\u7af6\u4e89\u306b\u6b6f\u6b62\u3081\u3092\u304b\u3051\u3001\u7a0e\u5236\u9762\u306b\u304a\u3051\u308b\u4f01\u696d\u9593\u306e\u516c\u5e73\u306a\u7af6\u4e89\u6761\u4ef6\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u56fd\u969b\u7684\u306b\u5408\u610f\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306e\u56fd\u5225\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066\u6700\u4f4e15%\u306e\u6cd5\u4eba\u7a0e\u3092\u8ca0\u62c5\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u56fd\u969b\u7684\u306a\u8ab2\u7a0e\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/b><\/span>\u30c7\u30b8\u30bf\u30eb\u7d4c\u6e08\u306e\u9032\u5c55\u306b\u4f34\u3044\u3001\u4f4e\u7a0e\u7387\u56fd\u3078\u306e\u5229\u76ca\u79fb\u8ee2\u306b\u3088\u308b\u300c\u5e95\u8fba\u3078\u306e\u7af6\u4e89\u300d\u3092\u6291\u5236\u3059\u308b\u305f\u3081\u306bOECD\uff08\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff09\u304c\u4e3b\u5c0e\u3057\u3066\u8a2d\u8a08\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u5404\u56fd\u3067\u6700\u4f4e\u7a0e\u738715%\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u56fd\u969b\u7684\u306a\u53d6\u308a\u6c7a\u3081<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u5236\u5ea6\u306e\u6838\u5fc3\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u304c\u4f4e\u7a0e\u7387\u56fd\u3067\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6700\u7d42\u7684\u306b\u306f\u6700\u4f4e15%\u306e\u6cd5\u4eba\u7a0e\u3092\u8ca0\u62c5\u3055\u305b\u308b\u4ed5\u7d44\u307f\u306b\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u4eee\u306b\u62e0\u70b9\u3092\u7f6e\u304f\u56fd\u306e\u5b9f\u52b9\u7a0e\u7387\u304c15%\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u89aa\u4f1a\u793e\u304c\u6240\u5728\u3059\u308b\u56fd\u306a\u3069\u304c\u305d\u306e\u5dee\u984d\u5206\u3092\u300c\u4e0a\u4e57\u305b\u300d\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3067\u3001\u79df\u7a0e\u56de\u907f\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u524a\u3050\u72d9\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306fBEPS2.0\uff08\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u3088\u308a\u56fd\u969b\u7684\u306a\u7a0e\u9003\u308c\u3084\u5229\u76ca\u79fb\u8ee2\u306e\u554f\u984c\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u65b0\u305f\u306a\u7a0e\u5236\u6539\u9769\u306e\u53d6\u308a\u7d44\u307f\uff09\u306e\u300cPillar 2\uff08\u7b2c2\u306e\u67f1\uff09\u300d\u3068\u3082\u547c\u3070\u308c\u3001\u65e5\u672c\u3092\u542b\u3080\u591a\u304f\u306e\u56fd\u304c\u56fd\u5185\u6cd5\u3078\u306e\u53d6\u308a\u8fbc\u307f\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u304c\u5236\u5ea6\u306e\u4e3b\u8ef8\u3092\u62c5\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6700\u4f4e\u7a0e\u7387\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306e\u4e0d\u8db3\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u89aa\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u4ed5\u7d44\u307f\u3092\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff1aIncome Inclusion Rule\uff09\u3068\u547c\u3073\u307e\u3059\u3002<\/b><\/span>\u65e5\u672c\u3067\u306f\u4ee4\u548c5\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u3053\u306eIIR\u306b\u76f8\u5f53\u3059\u308b\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u300d\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u7a0e\u8ca0\u62c5\u304c\u6975\u3081\u3066\u4f4e\u3044\u5834\u5408\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u5074\u3067\u4e0d\u8db3\u5206\u3092\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u69cb\u9020\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kokusai\/global-minimum\/index.htm\" target=\"_blank\" rel=\"noopener\">\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u958b\u59cb\u6642\u671f\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u3001\u3059\u3067\u306b\u59cb\u307e\u3063\u3066\u3044\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u65e5\u672c\u3067\u306f\u30012024\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u65e5\u672c\u3067\u306f2024\u5e744\u6708\u304b\u3089\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u306b\u304a\u3051\u308b\u300c\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u300d\u306f\u30012024\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>3\u6708\u6c7a\u7b97\u306e\u4f01\u696d\uff1a2025\u5e743\u6708\u671f\uff082024\u5e744\u6708\u301c2025\u5e743\u6708\uff09\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5bfe\u8c61\u3002<\/li>\n<li>12\u6708\u6c7a\u7b97\u306e\u4f01\u696d\uff1a2025\u5e7412\u6708\u671f\uff082025\u5e741\u6708\u301c\uff09\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5bfe\u8c61\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u306f\u3001\u3059\u3067\u306b\u65e5\u3005\u306e\u53d6\u5f15\u3084\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u30c7\u30fc\u30bf\u3092\u300c\u6700\u4f4e\u7a0e\u738715%\u300d\u3068\u3044\u3046\u65b0\u30eb\u30fc\u30eb\u306b\u7167\u3089\u3057\u3066\u7ba1\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30d5\u30a7\u30fc\u30ba\u306b\u7a81\u5165\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u6700\u521d\u306e\u7533\u544a\u671f\u9650\u306f\u300c\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u308918\u30f6\u6708\u4ee5\u5185\u300d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5236\u5ea6\u304c\u59cb\u307e\u3063\u3066\u3082\u3001\u3059\u3050\u306b\u7d0d\u7a0e\u304c\u767a\u751f\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u7533\u544a\u3068\u7d0d\u7a0e\u306e\u671f\u9650\u306b\u306f\u7336\u4e88\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u539f\u5247\uff1a\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u308915\u30f6\u6708\u4ee5\u5185\u3002<\/li>\n<li>\u521d\u56de\u306e\u307f\u306e\u7279\u4f8b\uff1a\u5236\u5ea6\u304c\u521d\u3081\u3066\u9069\u7528\u3055\u308c\u308b\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u308918\u30f6\u6708\u4ee5\u5185\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4f8b\u3048\u3070\u30012025\u5e743\u6708\u6c7a\u7b97\u306e\u4f01\u696d\u3067\u3042\u308c\u3070\u30012026\u5e749\u6708\u672b\u304c\u6700\u521d\u306e\u7533\u544a\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5909\u66f4\u70b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u56fd\u30fb\u5730\u57df\u306b\u4fc2\u308b\u9069\u7528\u514d\u9664\u57fa\u6e96\u306e\u5275\u8a2d\u3084\u3001\u79fb\u884c\u671f\u9593CbCR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577\u306a\u3069\u306e\u898b\u76f4\u3057\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u56fd\u969b\u7684\u306a\u8b70\u8ad6\u306e\u9032\u5c55\u306b\u4f34\u3044\u3001\u8a08\u7b97\u306e\u7c21\u7d20\u5316\u3084\u5b9a\u7fa9\u306e\u660e\u78ba\u5316\u304c\u56f3\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u8907\u96d1\u306a\u8a08\u7b97\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306e\u62e1\u5145\u3084\u3001\u6240\u5f97\u7b97\u5b9a\u306b\u304a\u3051\u308b\u7d30\u304b\u306a\u8abf\u6574\u304c\u7126\u70b9\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u4f01\u696d\u306e<a href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/5083\/\" data-internallinksmanager029f6b8e52c=\"579\" title=\"\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/a>\u7dad\u6301\u306b\u914d\u616e\u3057\u305f\u5185\u5bb9\u3067\u3059\u3002<\/p>\n<h3>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u8a08\u7b97\u65b9\u6cd5\u304c\u7cbe\u7dfb\u5316\u3055\u308c\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6539\u6b63\u306b\u3088\u308a\u3001\u79fb\u884c\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u524d\u306b\u884c\u308f\u308c\u305f\u4e8b\u7531\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3055\u308c\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45072\/\" data-internallinksmanager029f6b8e52c=\"97\" title=\"\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/a>\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u7121\u8996\u53c8\u306f\u5236\u9650\u3059\u308b\u898f\u5b9a\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u8a08\u7b97\u3092\u66f4\u306b\u7cbe\u7dfb\u5316\u3059\u3059\u65e8\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<h3>\u5b9f\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u7c21\u4fbf\u7684\u306a\u8a08\u7b97\u624b\u6cd5\u304c\u62e1\u5145\u3055\u308c\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8907\u96d1\u6975\u307e\u308b\u7a0e\u984d\u8a08\u7b97\u3092\u7c21\u7565\u5316\u3059\u308b\u305f\u3081\u3001\u300c\u7c21\u6613\u306a\u5b9f\u52b9\u7a0e\u7387\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u306e\u898f\u5b9a\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u5b9f\u52b9\u7a0e\u7387\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u8907\u96d1\u306a\u8abf\u6574\u8a08\u7b97\u3092\u4e0d\u8981\u3068\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u307e\u305f\u3001\u30ab\u30f3\u30c8\u30ea\u30fc\u30fb\u30d0\u30a4\u30fb\u30ab\u30f3\u30c8\u30ea\u30fc\u30fb\u30ec\u30dd\u30fc\u30c8\uff08CbCR\uff09\u306e\u6570\u5024\u3092\u6d3b\u7528\u3067\u304d\u308b\u3068\u3044\u3046\u300c\u79fb\u884c\u671f\u9593CbCR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u306b\u3064\u3044\u3066\u30011\u5e74\u9593\u306e\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u3089\u306b\u3088\u308a\u3001\u7d4c\u7406\u73fe\u5834\u3067\u306e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3064\u3064\u3001\u5236\u5ea6\u306e\u8da3\u65e8\u3092\u640d\u306a\u308f\u306a\u3044\u7bc4\u56f2\u3067\u306e\u67d4\u8edf\u306a\u904b\u7528\u304c\u56f3\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3>\u79df\u7a0e\u512a\u9047\u63aa\u7f6e\u3092\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3059\u308b\u898f\u5b9a\u304c\u5c0e\u5165\u3055\u308c\u305f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u652f\u51fa\u3084\u751f\u7523\u306a\u3069\u3001\u73fe\u5b9f\u306b\u96c7\u7528\u3084\u8a2d\u5099\u6295\u8cc7\u304c\u751f\u307f\u51fa\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u95a2\u3059\u308b\u79df\u7a0e\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3057\u3066\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3059\u308b\u3068\u3044\u3046\u300c\u5b9f\u8cea\u30d9\u30fc\u30b9\u306e\u79df\u7a0e\u512a\u9047\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u308c\u306f\u6052\u4e45\u7684\u306a\u63aa\u7f6e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5bfe\u8c61\u4f01\u696d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u672c\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u306f\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u4e2d\u3067\u3082\u898f\u6a21\u306e\u5927\u304d\u306a\u7d44\u7e54\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u5168\u3066\u306e\u6d77\u5916\u9032\u51fa\u4f01\u696d\u304c\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u56fd\u969b\u7684\u306a\u57fa\u6e96\u306b\u57fa\u3065\u3044\u305f\u9ad8\u3044\u53ce\u5165\u8981\u4ef6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u3084\u4e00\u822c\u7684\u306a\u4e2d\u5805\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u8ab2\u7a0e\u5bfe\u8c61\u304b\u3089\u306f\u5916\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5e74\u9593\u306e\u9023\u7d50\u7dcf\u53ce\u5165\u304c7.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u30b0\u30eb\u30fc\u30d7\u304c\u5bfe\u8c61<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u76f4\u524d\u306e4\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u3046\u30612\u5e74\u5ea6\u4ee5\u4e0a\u3067\u9023\u7d50\u7dcf\u53ce\u5165\u304c7.5\u5104\u30e6\u30fc\u30ed\uff08\u65e5\u672c\u5186\u3067\u7d041,350\u5104\u5186\u4ee5\u4e0a\uff09\u306b\u9054\u3059\u308b\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<\/b><\/span>\u3053\u306e\u5de8\u5927\u306a\u53ce\u5165\u57fa\u6e96\u306f\u3001\u56fd\u969b\u7684\u306a\u5e02\u5834\u306b\u304a\u3044\u3066\u652f\u914d\u7684\u306a\u5f71\u97ff\u529b\u3092\u6301\u3064\u4f01\u696d\u3092\u30bf\u30fc\u30b2\u30c3\u30c8\u306b\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002\u65e5\u672c\u56fd\u5185\u306b\u672c\u793e\u3092\u7f6e\u304f\u30b0\u30ed\u30fc\u30d0\u30eb\u4f01\u696d\u3060\u3051\u3067\u306a\u304f\u3001\u6d77\u5916\u306b\u89aa\u4f1a\u793e\u3092\u6301\u3061\u3001\u65e5\u672c\u3067\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5927\u898f\u6a21\u306a\u5b50\u4f1a\u793e\u3082\u3053\u306e\u30eb\u30fc\u30eb\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3>\u69cb\u6210\u4f1a\u793e\u3084\u5171\u540c\u652f\u914d\u4f01\u696d\u306a\u3069\u5e83\u7bc4\u306a\u7d44\u7e54\u304c\u8a08\u7b97\u306b\u542b\u307e\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab2\u7a0e\u5bfe\u8c61\u306e\u5224\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u89aa\u4f1a\u793e\u304c<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>\u306b\u542b\u3081\u308b\u300c\u69cb\u6210\u4f1a\u793e\u300d\u3060\u3051\u3067\u306a\u304f\u3001\u6700\u7d42\u89aa\u4f1a\u793e\u304c50\uff05\u4ee5\u4e0a\u306e\u6301\u5206\u3092\u6709\u3059\u308b\u30b8\u30e7\u30a4\u30f3\u30c8\u30d9\u30f3\u30c1\u30e3\u30fc\u3082\u542b\u307e\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u6240\u5f97\u3068\u7a0e\u984d\u3092\u5408\u7b97\u3057\u3066\u5b9f\u52b9\u7a0e\u7387\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u3001\u76f4\u63a5\u7684\u306a\u5b50\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u8907\u96d1\u306a\u8cc7\u672c\u95a2\u4fc2\u306b\u3042\u308b\u95a2\u9023\u7d44\u7e54\u306b\u3064\u3044\u3066\u3082\u7a0e\u52d9\u30c7\u30fc\u30bf\u306e\u96c6\u7d04\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u7d44\u7e54\u7bc4\u56f2\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u3082\u4e00\u90e8\u660e\u78ba\u5316\u304c\u56f3\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h2>\u6700\u4f4e\u8ab2\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u307e\u305a\u3001\u7279\u5b9a\u306e\u56fd\u306b\u6240\u5728\u3059\u308b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u5168\u4f53\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u3001\u305d\u306e\u56fd\u3067\u7d0d\u3081\u305f\u7a0e\u91d1\u306e\u5408\u8a08\u984d\u3067\u5272\u308b\u3053\u3068\u3067\u3001\u56fd\u5225\u306e\u5b9f\u52b9\u7a0e\u7387\uff08Effective Tax Rate\uff09\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u6570\u5024\u304c15%\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u5dee\uff08\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u7387\uff09\u304c\u8ab2\u7a0e\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u305f\u3068\u3048\u4e00\u90e8\u306e\u5b50\u4f1a\u793e\u304c\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u4e00\u56fd\u5185\u306e\u4ed6\u306e\u9ed2\u5b57\u4f1a\u793e\u3068\u5408\u7b97\u3059\u308b\u3053\u3068\u3067\u56fd\u5168\u4f53\u306e\u7a0e\u8ca0\u62c5\u3092\u8a55\u4fa1\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5b9f\u8cea\u30d9\u30fc\u30b9\u306e\u6240\u5f97\u9664\u5916\uff08SBIE\uff09\u304c\u9069\u7528\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5229\u76ca\u304b\u3089\u306f\u3001\u73fe\u5730\u3067\u306e\u5b9f\u8cea\u7684\u306a\u7d4c\u6e08\u6d3b\u52d5\uff08\u8a2d\u5099\u6295\u8cc7\u3084\u96c7\u7528\uff09\u306b\u5fdc\u3058\u305f\u4e00\u5b9a\u984d\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3092\u300c\u5b9f\u8cea\u30d9\u30fc\u30b9\u306e\u6240\u5f97\u9664\u5916\uff08SBIE\uff1aSubstance-based Income Exclusion\uff09\u300d\u3068\u547c\u3073\u3001\u5de5\u5834\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/\" data-internallinksmanager029f6b8e52c=\"133\" title=\"\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\">\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/a>\u306e\u5e33\u7c3f\u4fa1\u984d\u3084\u7d66\u4e0e\u7dcf\u984d\u306e\u4e00\u5b9a\u5272\u5408\u304c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f4e\u7a0e\u7387\u56fd\u3067\u3042\u3063\u3066\u3082\u5b9f\u4f53\u306e\u3042\u308b\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u8ab2\u7a0e\u306e\u5f71\u97ff\u3092\u7de9\u548c\u3067\u304d\u308b\u3088\u3046\u914d\u616e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u4f01\u696d\u306e\u4e8b\u52d9\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u300c\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306f\u8a08\u7b97\u304c\u7169\u96d1\u3067\u3042\u308b\u305f\u3081\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u8a08\u7b97\u3092\u7c21\u7565\u5316\u3067\u304d\u308b\u300c\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u898f\u5b9a\u300d\u304c\u91cd\u8981\u8996\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u4ee4\u548c8\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u3001\u3053\u306e\u7c21\u4fbf\u63aa\u7f6e\u306e\u7d99\u7d9a\u3084\u9069\u7528\u6761\u4ef6\u306e\u6574\u7406\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u30ea\u30b9\u30af\u304c\u4f4e\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u56fd\u306b\u3064\u3044\u3066\u306f\u3001\u81a8\u5927\u306a\u30c7\u30fc\u30bf\u53ce\u96c6\u3092\u4f34\u3046\u8a73\u7d30\u8a08\u7b97\u3092\u884c\u308f\u305a\u306b\u6e08\u3080\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>CbCR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u306b\u3088\u308a\u8a73\u7d30\u8a08\u7b97\u3092\u514d\u9664\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u5225\u5831\u544a\u66f8\uff08CbCR\uff09\u306e\u30c7\u30fc\u30bf\u3092\u5229\u7528\u3057\u3001\u7279\u5b9a\u306e\u57fa\u6e96\u3092\u6e80\u305f\u305b\u3070\u30c8\u30c3\u30d7\u30a2\u30c3\u30d7\u7a0e\u984d\u3092\u30bc\u30ed\u3068\u307f\u306a\u3059\u300c\u79fb\u884c\u671f\u9593CbCR\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u53ce\u5165\u91d1\u984d\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u3067\u3042\u308b\u300c\u30c7\u30df\u30cb\u30de\u30b9\u8981\u4ef6\u300d\u3084\u3001\u5b9f\u52b9\u7a0e\u7387\u304c\u4e00\u5b9a\u4ee5\u4e0a\u3067\u3042\u308b\u300c\u7c21\u7d20\u306a\u5b9f\u52b9\u7a0e\u7387\u8981\u4ef6\u300d\u306a\u3069\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3>QDMTT\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3067\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08IIR\uff09\u306e\u9069\u7528\u304c\u514d\u9664<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9032\u51fa\u5148\u306e\u56fd\u304c\u300c\u9069\u683c\u306a\u300d\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08QDMTT\uff09\u3092\u5c0e\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u6240\u5728\u5730\u56fd\u3067\u306e\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u300cQDMTT\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u300d\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u305d\u306e\u56fd\u3067\u306e\u81ea\u56fd\u5185\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u4fc2\u308b\u7a0e\u304c\u2460QDMTT<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/75\/\" data-internallinksmanager029f6b8e52c=\"269\" title=\"\u4f1a\u8a08\u57fa\u6e96\">\u4f1a\u8a08\u57fa\u6e96<\/a>\u53ca\u3073\u2461\u6574\u5408\u6027\u57fa\u6e96\u306e\u3044\u305a\u308c\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30bb\u30fc\u30d5\u30cf\u30fc\u30d0\u30fc\u3092\u9069\u7528\u3067\u304d\u308c\u3070\u6240\u5f97\u5408\u7b97\u306e\u8a08\u7b97\u81ea\u4f53\u304c\u4e0d\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u5b9f\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165\u306b\u3088\u308b\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3078\u306e\u5f71\u97ff\u306f\uff1f<\/p>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165\u306f\u3001\u5404\u56fd\u306e\u8a98\u81f4\u653f\u7b56\u3068\u4f01\u696d\u306e\u62e0\u70b9\u9078\u5b9a\u6226\u7565\u306b\u6839\u672c\u7684\u306a\u5909\u5bb9\u3092\u8feb\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u4e3b\u6d41\u3060\u3063\u305f\u300c\u6cd5\u4eba\u7a0e\u306e\u514d\u7a0e\u300d\u3068\u3044\u3046\u30a2\u30d7\u30ed\u30fc\u30c1\u306f\u3001\u6700\u4f4e\u7a0e\u738715\uff05\u3092\u4e0b\u56de\u3063\u305f\u5206\u3092\u4ed6\u56fd\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u52b9\u679c\u304c\u76f8\u6bba\u3055\u308c\u308b\u300c\u7121\u52b9\u5316\u300d\u306e\u30ea\u30b9\u30af\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u4eca\u5f8c\u3001\u8868\u9762\u7684\u306a\u7a0e\u7387\u306e\u4f4e\u3055\u3067\u306f\u306a\u304f\u3001\u65b0\u30eb\u30fc\u30eb\u4e0b\u3067\u3082\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u5f62\u5f0f\u3092\u7cbe\u67fb\u3057\u3001\u3088\u308a\u5b9f\u8cea\u7684\u306a\u7d4c\u6e08\u5408\u7406\u6027\u306b\u57fa\u3065\u3044\u305f\u6295\u8cc7\u5224\u65ad\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5f93\u6765\u306e\u300c\u514d\u7a0e\u30fb\u8efd\u6e1b\u7a0e\u7387\u300d\u306b\u3088\u308b\u6295\u8cc7\u8a98\u81f4\u52b9\u679c\u304c\u76f8\u6bba\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: 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