{"id":2157,"date":"2025-12-26T11:00:22","date_gmt":"2025-12-26T02:00:22","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2157"},"modified":"2025-12-25T17:24:16","modified_gmt":"2025-12-25T08:24:16","slug":"abl-factoring-difference","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/abl-factoring-difference","title":{"rendered":"\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9055\u3044\u3068\u306f\uff1f\u8cc7\u91d1\u7e70\u308a\u306e\u6b63\u89e3\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u58f2\u639b\u91d1\u3092\u6d3b\u7528\u3057\u305f\u8cc7\u91d1\u8abf\u9054\u306b\u306f\u3001\u4e3b\u306b\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09\u3068\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u58f2\u639b\u91d1\u3092\u62c5\u4fdd\u3068\u3057\u3066\u3001\u9280\u884c\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3067\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001\u5165\u91d1\u5f85\u3061\u306e\u58f2\u639b\u91d1\uff08\u50b5\u6a29\uff09\u3092\u5c02\u9580\u696d\u8005\u306b\u58f2\u5374\u3057\u3001\u624b\u6570\u6599\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u65e9\u671f\u306b\u53d7\u3051\u53d6\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u306a\u3069\u306e\u6025\u306a\u7a0e\u91d1\u652f\u6255\u3044\u3084\u3001\u58f2\u639b\u91d1\u306e\u5165\u91d1\u30ba\u30ec\u306b\u3088\u308b\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u306f\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u304c\u76f4\u9762\u3059\u308b\u8ab2\u984c\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u4ed5\u7d44\u307f\u3084\u30b3\u30b9\u30c8\u3001\u5be9\u67fb\u306e\u9055\u3044\u3092\u5fb9\u5e95\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3081\u3070\u3001\u81ea\u793e\u306e\u72b6\u6cc1\u306b\u6700\u9069\u306a\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u304c\u5206\u304b\u308a\u3001\u5b89\u5b9a\u3057\u305f\u4e8b\u696d\u904b\u55b6\u306b\u5411\u3051\u305f\u6e96\u5099\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>1.\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9055\u3044<\/h2>\n<p>\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001<strong><span 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center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: oklch(0.3039 0.04 213.68);\">\u3069\u3061\u3089\u3082\u58f2\u639b\u91d1\u3092\u6d3b\u7528\u3057\u305f\u8cc7\u91d1\u8abf\u9054\u3067\u3059\u304c\u3001<\/span><strong>\u8ca0\u50b5\u3068\u3057\u3066\u501f\u5165\u3092\u5897\u3084\u3057\u3066\u3067\u3082\u4f4e\u30b3\u30b9\u30c8\u3067\u8abf\u9054\u3057\u305f\u3044\u306e\u304b<\/strong><span style=\"font-size: 16px; color: oklch(0.3039 0.04 213.68);\">\u3001<strong>\u8ca0\u50b5\u3092\u5897\u3084\u3055\u305a\u306b\u30b9\u30d4\u30fc\u30c7\u30a3\u306b\u73fe\u91d1\u5316\u3057\u305f\u3044\u306e\u304b<\/strong>\u306b\u3088\u3063\u3066\u9078\u3073\u65b9\u304c\u5909\u308f\u308b\u70b9\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3068\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>1-1.\u4ed5\u7d44\u307f\u306e\u9055\u3044\uff1a\u300c\u304a\u91d1\u3092\u501f\u308a\u308b\u300d\u304b\u300c\u50b5\u6a29\u3092\u58f2\u308b\u300d\u304b<\/h3>\n<p><strong><span class=\"f-marker-y\">\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09<\/span><\/strong><strong><span class=\"f-marker-y\">\u306f\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff08\u8cb8\u501f\u5bfe\u7167\u8868\uff09\u306e\u300c\u8ca0\u50b5\u300d\u3092\u5897\u3084\u3059\u4ed5\u7d44\u307f<\/span><\/strong>\u3067\u3001<strong><span class=\"f-marker-y\"><span class=\"f-marker-p\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u58f2\u639b\u91d1\u3068\u3044\u3046\u300c\u8cc7\u7523\u300d\u3092\u73fe\u91d1\u306b\u5165\u308c\u66ff\u3048\u308b\uff08\u6d41\u52d5\u5316\u3059\u308b\uff09\u4ed5\u7d44\u307f<\/span><\/span><\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>ABL<\/strong>\uff1a\u58f2\u639b\u91d1\u306a\u3069\u3092\u62c5\u4fdd\u306b\u3057\u3066\u304a\u91d1\u3092\u501f\u308a\u308b\u300c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u300d\u306b\u57fa\u3065\u304f\u878d\u8cc7\u3002\u5143\u672c\u3068\u5229\u606f\u3092\u8fd4\u6e08\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002<\/li>\n<li><strong>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<\/strong>\uff1a\u58f2\u639b\u91d1\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u58f2\u5374\u3059\u308b\u300c\u50b5\u6a29\u8b72\u6e21\u5951\u7d04\u300d\u3067\u884c\u308f\u308c\u308b\u53d6\u5f15\u3002\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\uff08\u511f\u9084\u8acb\u6c42\u6a29\u306a\u3057\uff09\u578b\u3067\u3042\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u8fd4\u6e08\u3068\u3044\u3046\u6982\u5ff5\u306f\u306a\u3044\uff08\u30ea\u30b3\u30fc\u30b9\u578b\u3067\u306f\u8fd4\u6e08\u7fa9\u52d9\u304c\u751f\u3058\u308b\u5834\u5408\u3082\u3042\u308b\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306a\u3069\u3067\u307e\u3068\u307e\u3063\u305f\u7d0d\u7a0e\u8cc7\u91d1\u304c\u6025\u306b\u5fc5\u8981\u306b\u306a\u3063\u305f\u5834\u5408\u3001ABL\u3092\u5229\u7528\u3059\u308b\u3068\u300c\u501f\u5165\u91d1\u300d\u3068\u3057\u3066\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u3068\u3001\u58f2\u639b\u91d1\u3092\u73fe\u91d1\u306b\u63db\u3048\u305f\u5f62\u3068\u306a\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306f\u300c\u58f2\u639b\u91d1\u304c\u6e1b\u3063\u3066\u73fe\u91d1\u304c\u5897\u3048\u308b\u300d\u3068\u3044\u3046\u8cc7\u7523\u306e\u5165\u308c\u66ff\u3048\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u308b\u305f\u3081\u3001\u8ca0\u50b5\u3092\u5897\u3084\u3055\u305a\u306b\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3084\u3059\u3044\u5074\u9762\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u300c\u8ca0\u50b5\uff08\u501f\u5165\uff09\u300d\u3092\u5897\u3084\u3059\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u300c\u8cc7\u7523\uff08\u58f2\u639b\u91d1\uff09\u300d\u3092\u65e9\u671f\u73fe\u91d1\u5316\u3059\u308b\u306e\u304b\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u65b9\u91dd\u3084\u8ca0\u50b5\u306e\u8a31\u5bb9\u7bc4\u56f2\u306b\u5408\u308f\u305b\u3066\u6700\u9069\u306a\u624b\u6cd5\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/strong><\/p>\n<h3>1-2.\u30b3\u30b9\u30c8\u30fb\u30b9\u30d4\u30fc\u30c9\u30fb\u5be9\u67fb\u30fb\u53d6\u5f15\u5148\u901a\u77e5\u306e\u9055\u3044<\/h3>\n<p>\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u306f\u3001\u30b3\u30b9\u30c8\u3084\u30b9\u30d4\u30fc\u30c9\u3001\u5be9\u67fb\u306e\u4ed5\u7d44\u307f\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u3001ABL\u306f\u300c\u30b3\u30b9\u30c8\u306f\u4f4e\u3044\u304c\u8cc7\u91d1\u5316\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u300d\u65b9\u6cd5\u3067\u3042\u308a\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u300c\u30b3\u30b9\u30c8\u306f\u9ad8\u3044\u304c\u975e\u5e38\u306b\u8cc7\u91d1\u5316\u304c\u65e9\u3044\u300d\u65b9\u6cd5\u3060\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u25a0\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09<\/strong><\/p>\n<p class=\"attention-p\">\u9280\u884c\u3084\u4fe1\u7528\u91d1\u5eab\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u3084\u5c02\u9580\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u4f1a\u793e\u306a\u3069\u306e\u30ce\u30f3\u30d0\u30f3\u30af\u304b\u3089\u3082\u53d7\u3051\u3089\u308c\u308b\u878d\u8cc7\u30b9\u30ad\u30fc\u30e0\u3002\u9280\u884c\u304c\u63d0\u4f9b\u3059\u308bABL\u306f\u3001\u4e0e\u4fe1\u5be9\u67fb\u306b\u52a0\u3048\u3066\u62c5\u4fdd\u3068\u306a\u308b\u8cc7\u7523\u306e\u8a55\u4fa1\u3084\u7ba1\u7406\u4f53\u5236\u306e\u78ba\u8a8d\u3092\u614e\u91cd\u306b\u884c\u3046\u305f\u3081\u3001\u5b9f\u884c\u307e\u3067\u306b\u6700\u77ed\u3067\u3082\u6570\u9031\u9593\u3001\u6a19\u6e96\u7684\u306b\u306f1\u304b\u6708\u301c2\u304b\u6708\u7a0b\u5ea6\u306e\u6642\u9593\u3092\u8981\u3059\u308b\u3002\u4e00\u65b9\u3001\u30ce\u30f3\u30d0\u30f3\u30af\u7cfb\u306f\u9280\u884c\u3088\u308a\u5be9\u67fb\u30d7\u30ed\u30bb\u30b9\u304c\u7c21\u7d20\u306a\u50be\u5411\u306b\u3042\u308a\u3001\u6570\u55b6\u696d\u65e5\u301c2\u9031\u9593\u7a0b\u5ea6\u3067\u5b9f\u884c\u306b\u81f3\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u25a0\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<\/strong><\/p>\n<p class=\"attention-p\">\u58f2\u639b\u5148\u306e\u4fe1\u7528\u529b\u3084\u8acb\u6c42\u66f8\u306e\u5b9f\u5728\u6027\u3092\u91cd\u8996\u3057\u3066\u5be9\u67fb\u3092\u884c\u3046\u305f\u3081\u3001\u6700\u77ed\u5373\u65e5\u301c\u6570\u65e5\u3067\u5b8c\u4e86\u3059\u308b\u3002\u9280\u884c\u878d\u8cc7\u3067\u3042\u308bABL\u3068\u6bd4\u8f03\u3057\u3066\u3001\u5727\u5012\u7684\u306b\u8cc7\u91d1\u5316\u304c\u65e9\u3044\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u7dca\u6025\u5ea6<\/span><\/strong>\u3084\u3001<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u3069\u3053\u307e\u3067\u30b3\u30b9\u30c8\u3092\u8a31\u5bb9\u3067\u304d\u308b\u304b<\/span><\/strong>\u3001\u3055\u3089\u306b<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u300c\u53d6\u5f15\u5148\u306b\u77e5\u3089\u308c\u305f\u304f\u306a\u3044\u304b\u3069\u3046\u304b\u300d<\/span><\/strong>\u3068\u3044\u3063\u305f\u70b9\u3092\u8e0f\u307e\u3048\u3066\u3001\u6700\u9069\u306a\u624b\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h4>1-2-1.\u30b3\u30b9\u30c8\u6bd4\u8f03\uff1a\u5e74\u5229\u6570\uff05\u306eABL vs \u624b\u6570\u659910\uff05\uff5e\u306e\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<\/h4>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u9577\u671f\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u3092\u8003\u3048\u308b\u3068\u3001ABL\u306e\u65b9\u304c\u4f4e\u30b3\u30b9\u30c8\u306b\u306a\u308a\u3084\u3059\u3044<\/span><\/strong>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>ABL<\/strong>\uff1a\u4e3b\u306a\u30b3\u30b9\u30c8\u306f\u5e74\u7387\u30d9\u30fc\u30b9\u306e\u91d1\u5229\u3002\u76ee\u5b89\u3068\u3057\u3066\u5e74\u6570\uff05\u301c10\uff05\u524d\u5f8c\u306b\u53ce\u307e\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u50be\u5411\u306b\u3042\u308b\u3002<\/li>\n<li><strong>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<\/strong>\uff1a\u624b\u6570\u6599\u306f\u300c1\u56de\u306e\u53d6\u5f15\uff081\u301c\u6570\u30f6\u6708\u5206\uff09\u300d\u306b\u5bfe\u3057\u3066\u6570\uff05\u301c20\uff05\u7a0b\u5ea6\u767a\u751f\u3002\u671f\u9593\u3067\u5272\u3063\u3066\u5e74\u7387\u63db\u7b97\u3059\u308b\u3068\u3001\u8ca0\u62c5\u306f\u9ad8\u3044\u6c34\u6e96\u306b\u306a\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u6240\u5f97\u7a0e\u306a\u3069\u306e\u4e88\u5b9a\u7d0d\u7a0e\u306e\u305f\u3081\u306b300\u4e07\u5186\u3092\u8abf\u9054\u3059\u308b\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001ABL\u3092\u5e74\u52293\uff05\u30671\u5e74\u9593\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u5e74\u9593\u5229\u606f\u306f\u7d049\u4e07\u5186\u524d\u5f8c\u306b\u3068\u3069\u307e\u308a\u307e\u3059\uff08300\u4e07\u5186\u00d73\uff05\uff09\u3002\u4e00\u65b9\u3001\u56de\u53ce\u30b5\u30a4\u30c82\u30f6\u6708\u306e\u58f2\u639b\u91d1300\u4e07\u5186\u3092\u3001\u624b\u6570\u659910\uff05\u3067\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5834\u306730\u4e07\u5186\u304c\u5dee\u3057\u5f15\u304b\u308c\u307e\u3059\u3002\u540c\u3058300\u4e07\u5186\u306e\u8abf\u9054\u3067\u3082\u3001\u77ed\u671f\u9593\u306e\u53d6\u5f15\u306710\uff05\u306e\u624b\u6570\u6599\u3092\u4e00\u62ec\u3067\u652f\u6255\u3046\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u5e74\u7387\u63db\u7b97\u3059\u308b\u3068ABL\u3088\u308a\u304b\u306a\u308a\u9ad8\u3044\u8ca0\u62c5\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u8abf\u9054\u307e\u3067\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u6642\u9593\u7684\u4f59\u88d5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u307e\u305aABL\u306a\u3069\u306e\u878d\u8cc7\u3092\u512a\u5148\u7684\u306b\u691c\u8a0e\u3057\u3001\u300c\u4eca\u3059\u3050\u73fe\u91d1\u304c\u5fc5\u8981\u300d\u3068\u3044\u3046\u7dca\u6025\u8cc7\u91d1\u30cb\u30fc\u30ba\u306b\u9650\u3063\u3066\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u4f7f\u3046\u3001\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u73fe\u5b9f\u7684\u3067\u3059\u3002<\/p>\n<h4>1-2-2.\u5be9\u67fb\u57fa\u6e96\uff1a\u4f1a\u793e\u306e\u4fe1\u7528\u529b vs \u58f2\u639b\u5148\u306e\u4fe1\u7528\u529b<\/h4>\n<p><strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u81ea\u793e\u306e\u6c7a\u7b97\u5185\u5bb9\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u65b9\u304c\u901a\u308a\u3084\u3059\u3044\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u8ca1\u52d9\u5185\u5bb9\u304c\u826f\u597d\u3067\u3042\u308c\u3070ABL\u3082\u9078\u629e\u80a2\u306b\u3057\u3084\u3059\u3044<\/span><\/strong>\u3001\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u6349\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001ABL\u304c\u300c\u8cc7\u91d1\u3092\u501f\u308a\u308b\u81ea\u793e\u306e\u8fd4\u6e08\u80fd\u529b\u300d\u3092\u91cd\u8996\u3059\u308b\u306e\u306b\u5bfe\u3057\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u300c\u58f2\u639b\u5148\uff08\u53d6\u5f15\u5148\uff09\u304c\u304d\u3061\u3093\u3068\u652f\u6255\u3063\u3066\u304f\u308c\u308b\u304b\u300d\u3092\u4e3b\u306a\u5be9\u67fb\u5bfe\u8c61\u3068\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u81ea\u793e\u304c\u8d64\u5b57\u6c7a\u7b97\u3067\u3042\u3063\u305f\u308a\u3001\u4e00\u6642\u7684\u306b\u7a0e\u91d1\u306e\u6ede\u7d0d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9280\u884c\u878d\u8cc7\u3084ABL\u306e\u5be9\u67fb\u306f\u53b3\u3057\u304f\u306a\u308a\u304c\u3061\u3067\u3059\u3002\u4e00\u65b9\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u5be9\u67fb\u306e\u4e2d\u5fc3\u304c\u58f2\u639b\u5148\u306e\u4fe1\u7528\u529b\u3067\u3042\u308b\u305f\u3081\u3001\u58f2\u639b\u5148\u304c\u5927\u624b\u4f01\u696d\u3084\u652f\u6255\u3044\u5b9f\u7e3e\u306e\u5b89\u5b9a\u3057\u305f\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u8d64\u5b57\u6c7a\u7b97\u3084\u7a0e\u91d1\u6ede\u7d0d\u304c\u3042\u3063\u3066\u3082\u5229\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u306f\u5341\u5206\u306b\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6ede\u7d0d\u304c\u9577\u671f\u5316\u3057\u3066\u5dee\u62bc\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u5834\u5408\u306a\u3069\u306f\u65ad\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u306e\u6c7a\u7b97\u66f8\u5185\u5bb9\u3068\u3001\u4e3b\u8981\u306a\u53d6\u5f15\u5148\u306e\u4fe1\u7528\u5ea6\u30fb\u652f\u6255\u3044\u5b9f\u7e3e\u3092\u6bd4\u8f03\u3057\u306a\u304c\u3089\u3001<strong>\u300c\u81ea\u793e\u306e\u4fe1\u7528\u529b\u3092\u8a55\u4fa1\u3057\u3066\u3082\u3089\u3046\u878d\u8cc7\uff08ABL\uff09\u3092\u72d9\u3046\u306e\u304b\u300d\u300c\u58f2\u639b\u5148\u306e\u4fe1\u7528\u529b\u3092\u6d3b\u304b\u305b\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u4f7f\u3046\u306e\u304b\u300d<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h4>1-2-3.\u53d6\u5f15\u5148\u306b\u30d0\u30ec\u306a\u3044\u306e\u306f\u3069\u3063\u3061\uff1f\u300c\u50b5\u6a29\u8b72\u6e21\u901a\u77e5\u300d\u306e\u30ea\u30b9\u30af<\/h4>\n<p>\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u3092\u91cd\u8996\u3057\u3001<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u300c\u8cc7\u91d1\u8abf\u9054\u306e\u4e8b\u5b9f\u3092\u3067\u304d\u308b\u3060\u3051\u77e5\u3089\u308c\u305f\u304f\u306a\u3044\u300d\u5834\u5408\u306f\u3001\u901a\u77e5\u306a\u3057\u3067\u5229\u7528\u3067\u304d\u308b2\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u6709\u529b\u306a\u9078\u629e\u80a2<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u30023\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3084\u4e00\u90e8\u306eABL\u3067\u306f\u3001\u50b5\u6a29\u8b72\u6e21\u306e\u5bfe\u6297\u8981\u4ef6\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u58f2\u639b\u5148\uff08\u53d6\u5f15\u5148\uff09\u3078\u306e\u901a\u77e5\u3084\u627f\u8afe\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u25a0\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09<\/strong><\/p>\n<p>\u58f2\u639b\u50b5\u6a29\u3092\u62c5\u4fdd\u306b\u3059\u308b\u969b\u3001\u300c\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u300d\u3084\u58f2\u639b\u5148\u3078\u306e\u901a\u77e5\u30fb\u627f\u8afe\u3068\u3044\u3063\u305f\u6cd5\u5f8b\u4e0a\u306e\u624b\u7d9a\u304d\u3092\u53d6\u308b\u3053\u3068\u304c\u591a\u3044\u3002\u91d1\u878d\u6a5f\u95a2\u306e\u5224\u65ad\u306b\u3088\u3063\u3066\u306f\u3001\u58f2\u639b\u5148\u306b\u5bfe\u3057\u3066\u300c\u50b5\u6a29\u8b72\u6e21\u901a\u77e5\uff08\u767b\u8a18\u901a\u77e5\uff09\u300d\u304c\u9001\u4ed8\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u25a02\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<\/strong><\/p>\n<p class=\"attention-p\">\u57fa\u672c\u7684\u306b\u300c\u5229\u7528\u4f01\u696d\u300d\u3068\u300c\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u300d\u306e2\u8005\u9593\u3060\u3051\u3067\u5951\u7d04\u3092\u7d50\u3073\u3001\u58f2\u639b\u5148\u3078\u306e\u901a\u77e5\u3084\u627f\u8afe\u3092\u884c\u308f\u305a\u306b\u5229\u7528\u3067\u304d\u308b\u30b9\u30ad\u30fc\u30e0\u3002\u53d6\u5f15\u5148\u306f\u3053\u308c\u307e\u3067\u901a\u308a\u901a\u5e38\u306e\u671f\u65e5\u306b\u4ee3\u91d1\u3092\u632f\u308a\u8fbc\u307f\u3001\u305d\u306e\u5f8c\u306b\u5229\u7528\u4f01\u696d\u304c\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u3078\u9001\u91d1\u3059\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u72b6\u6cc1\u304c\u4f1d\u308f\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u300c\u53d6\u5f15\u5148\u306b\u8cc7\u91d1\u7e70\u308a\u3092\u77e5\u3089\u308c\u305f\u304f\u306a\u3044\u300d\u3068\u3044\u3046\u30cb\u30fc\u30ba\u304c\u5f37\u3044\u5834\u5408\u3001\u624b\u6570\u6599\u304c\u3084\u3084\u9ad8\u304f\u306a\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u3001\u901a\u77e5\u4e0d\u8981\u578b\u306e2\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u8ef8\u306b\u691c\u8a0e\u3059\u308b\u3068\u3044\u3046\u5224\u65ad\u304c\u73fe\u5b9f\u7684\u3060\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>2.\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\uff08ABL\uff09\u306f<strong><span class=\"f-marker-y\" style=\"color: #e25041;\">\u300c\u30b3\u30b9\u30c8\u3092\u6291\u3048\u3064\u3064\u793e\u4f1a\u7684\u4fe1\u7528\u3092\u7a4d\u307f\u4e0a\u3052\u3089\u308c\u308b\u300d<\/span><\/strong>\u6709\u52b9\u306a\u8abf\u9054\u624b\u6bb5\u3067\u3059\u304c\u3001<strong><span 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a-1\">\n<p><strong><u>\u25a0\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u30fb\u8ca0\u50b5\u6bd4\u7387\u306e\u6539\u5584\u306e\u53ef\u80fd\u6027<\/u><\/strong><\/p>\n<p>\u878d\u8cc7\uff08\u501f\u5165\uff09\u3067\u306f\u306a\u3044\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\u578b\u306e\u8cb7\u53d6\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u3001\u58f2\u639b\u50b5\u6a29\u304cBS\u304b\u3089\u5916\u308c\u308b\u5834\u5408\u3001\u8ca0\u50b5\u3092\u5897\u3084\u3055\u305a\u306b\u73fe\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u7dcf\u8cc7\u7523\u898f\u6a21\u306e\u7e2e\u5c0f\u3084\u73fe\u91d1\u6bd4\u7387\u306e\u4e0a\u6607\u3092\u901a\u3058\u3066\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u30fb\u8ca0\u50b5\u6bd4\u7387\u306a\u3069\u306e\u8ca1\u52d9\u6307\u6a19\u304c\u6539\u5584\u3057\u3001\u9280\u884c\u683c\u4ed8\u3051\u306b\u597d\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><u>\u25a0\u6d41\u52d5\u6027\u306e\u5411\u4e0a<\/u><\/strong><\/p>\n<p>\u56de\u53ce\u30ea\u30b9\u30af\u3092\u62b1\u3048\u305f\u300c\u58f2\u639b\u91d1\u300d\u304c\u300c\u73fe\u91d1\u300d\u306b\u7f6e\u304d\u63db\u308f\u308b\u3053\u3068\u3067\u3001\u6d41\u52d5\u8cc7\u7523\u306e\u4e2d\u8eab\u304c\u5909\u5316\u3057\u3001\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\u304c\u9ad8\u3044\u3068\u5224\u65ad\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u58f2\u639b\u50b5\u6a29\u306e\u672a\u56de\u53ce\u30ea\u30b9\u30af\u304c\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u79fb\u8ee2\u3059\u308b\u305f\u3081\u3001\u7d4c\u55b6\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><u><strong>\u25a0<\/strong><\/u><strong><u>\u5177\u4f53\u4f8b<\/u><\/strong><\/p>\n<p>\u58f2\u639b\u91d1100\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\uff08\u624b\u6570\u65995\uff09\u3057\u305f\u5834\u5408\u3001\u4ee3\u8868\u7684\u306a\u4ed5\u8a33\u306f\u300c\u58f2\u639b\u91d1100\uff0f\u73fe\u91d195\u30fb\u58f2\u4e0a\u50b5\u6a29\u58f2\u5374\u640d5\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u501f\u5165\u91d1\uff08\u8ca0\u50b5\uff09\u3092\u5897\u3084\u3055\u305a\u306b\u73fe\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u308b\u305f\u3081\u3001\u77ed\u671f\u7684\u306b\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u5065\u5168\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u624b\u6570\u6599\u5206\u3060\u3051\u8cc7\u7523\u30fb\u5229\u76ca\u304c\u6e1b\u5c11\u3057\u3066\u3044\u308b\u70b9\u306b\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<h4>\u3010\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u3011\u624b\u6570\u6599\u8ca0\u62c5\u306b\u3088\u308b\u5229\u76ca\u306e\u5727\u8feb<\/h4>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u5229\u7528\u306f\u624b\u6570\u6599\u306e\u5f62\u3067\u6570\u5b57\u306b\u8868\u308c\u308b\u305f\u3081\u3001\u6c7a\u7b97\u66f8\u3092\u8aad\u307f\u6163\u308c\u305f\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\u306f\u5229\u7528\u72b6\u6cc1\u304c\u6bd4\u8f03\u7684\u5bb9\u6613\u306b\u628a\u63e1\u3055\u308c\u307e\u3059\u3002<\/p>\n<div 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