{"id":2828,"date":"2026-04-22T10:00:28","date_gmt":"2026-04-22T01:00:28","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2828"},"modified":"2026-04-21T14:39:59","modified_gmt":"2026-04-21T05:39:59","slug":"what-is-working-capital","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/what-is-working-capital","title":{"rendered":"\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u3068\u306f\u4f55\u304b\uff1f\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u6539\u5584\u306e\u30b3\u30c4\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"

\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u3068\u3044\u3046\u8a00\u8449\u3092\u3054\u5b58\u3058\u3067\u3057\u3087\u3046\u304b\uff1f\u7aef\u7684\u306b\u8a00\u3046\u3068\u3001\u4f1a\u793e\u304c\u65e5\u3005\u306e\u55b6\u696d\u3092\u7d9a\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cc7\u672c\u306e\u3053\u3068\u3067\u3059\u304c<\/span><\/span>\u3001\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u306f\u6b20\u304b\u305b\u306a\u3044\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30ad\u30e3\u30d4\u30bf\u30eb\u304c\u6025\u5897\u3059\u308b\u3068\u3001<\/span>\u4f1a\u8a08\u4e0a\u306f\u9ed2\u5b57\u3067\u3082\u8cc7\u91d1\u7e70\u308a\u306b\u884c\u304d\u8a70\u307e\u308a\u9ed2\u5b57\u5012\u7523\u3068\u3044\u3046\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/span><\/p>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u306e\u57fa\u672c\u7684\u306a\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u3001\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c\u30d7\u30e9\u30b9\u306e\u5834\u5408\u3068\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3067\u306e\u305d\u308c\u305e\u308c\u306e\u72b6\u614b\u306e\u610f\u5473\u3084\u6539\u5584\u65b9\u6cd5\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u305c\u3072\u3001\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n

1.\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\uff08\u904b\u8ee2\u8cc7\u672c\uff09\u3068\u306f\u3001\u58f2\u4e0a\u91d1\u304c\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u306e\u9593\u306b\u5fc5\u8981\u306a\u3064\u306a\u304e\u306e\u8cc7\u91d1<\/h2>\n

\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u306f\u3001\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u8ca9\u58f2\u3057\u3001\u58f2\u4e0a\u91d1\u304c\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u306e\u9593\u306b\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u904b\u8ee2\u8cc7\u672c\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u901a\u5e38\u3001\u5546\u53d6\u5f15\u3067\u306f\u3001\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u4ee3\u91d1\u3092\u652f\u6255\u3044\u3001\u305d\u306e\u5546\u54c1\u304c\u5728\u5eab\u306b\u306a\u308b\u671f\u9593\u304c\u3042\u308a\u3001\u5546\u54c1\u3092<\/span>\u8ca9\u58f2\u3059\u308b\u3068\u58f2\u639b\u91d1\u3068\u306a\u308a\u3001\u6700\u7d42\u7684\u306b\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u4ed5\u5165\u308c\u306e\u305f\u3081\u306e\u4ee3\u91d1\u306e\u652f\u6255\u3044\u304b\u3089\u5546\u54c1\u304c\u8ca9\u58f2\u3055\u308c\u3066\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u306b\u306f\u30ba\u30ec\u304c\u3042\u308a\u3001\u3053\u306e\u9593\u306b\u3082\u4ed5\u5165\u308c\u4ee3\u91d1\u3084\u4eba\u4ef6\u8cbb\u3001\u5bb6\u8cc3\u3001\u5149\u71b1\u8cbb\u3001\u7a0e\u91d1\u306a\u3069\u304c<\/strong>\u767a\u751f<\/strong>\u3059<\/strong>\u308b\u305f\u3081\u3001\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u308b\u524d\u306b\u652f\u6255\u3044\u3092\u3059<\/strong>\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u306f\u3001<\/span>\u3053\u306e\u9593\u306b\u5fc5\u8981\u306a\u3064\u306a\u304e\u306e\u8cc7\u91d1<\/span>\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n

<\/p>\n

\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\uff08\u904b\u8ee2\u8cc7\u672c\uff09\u3068\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u904b\u8ee2\u8cc7\u91d1\u3068\u306e\u9055\u3044<\/h3>\n

\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\uff08\u904b\u8ee2\u8cc7\u672c<\/strong>\uff09\u306f\u3001<\/strong>\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u8ca9\u58f2\u3057\u58f2\u4e0a\u91d1\u304c\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u306e\u9593\u306b\u3001\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u3069\u308c\u3060\u3051\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\u3092\u793a\u3059\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u91cf\u306e\u6307\u6a19<\/strong>\u3067\u3059\u3002\u55b6\u696d\u30b5\u30a4\u30af\u30eb\u306e\u4e2d\u3067\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u91d1\u91cf\u306e\u6307\u6a19\u3067\u3042\u308b\u305f\u3081\u3001\u3059\u3067\u306b\u3042\u308b\u9810\u91d1\u3084\u501f\u5165\u91d1\u306a\u3069\u306e\u8cc7\u91d1\u306f\u542b\u3081\u307e\u305b\u3093\u3002<\/span><\/p>\n

\u4e00\u65b9\u3001\u904b\u8ee2\u8cc7\u91d1<\/strong>\u306f<\/strong>\u3001\u77ed\u671f\u9577\u671f\u306b\u95a2\u308f\u3089\u305a<\/strong>\u4f1a\u793e\u304c\u5b9f\u969b\u306b\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u904b\u55b6\u3059\u308b\u305f\u3081<\/span>\u306b\u4f7f\u3046<\/strong>\u73fe\u91d1\u305d\u306e\u3082\u306e\uff08\u624b\u5143\u8cc7\u91d1\uff09<\/strong>\u3092\u6307\u3057\u307e\u3059\u3002\u5b9f\u969b\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u306e\u7dcf\u984d\u3092\u793a\u3059\u305f\u3081\u3001\u3059\u3067\u306b\u3042\u308b<\/span><\/span>\u9810\u91d1\u3084\u501f\u5165\u91d1\u306a\u3069\u306e\u8cc7\u91d1\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n
<\/td>\n\u6982\u8981<\/td>\n\u3059\u3067\u306b\u3042\u308b\u8cc7\u91d1\u3092\u542b\u3081\u308b\u304b<\/td>\n<\/tr>\n
\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb<\/span>
\n\uff08\u904b\u8ee2\u8cc7\u672c\uff09<\/span><\/td>\n		\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u4f7f\u3048\u308b\u77ed\u671f\u7684\u306a\u8cc7\u91d1<\/td>\n\u542b\u3081\u306a\u3044<\/td>\n<\/tr>\n
\u904b\u8ee2\u8cc7\u91d1<\/span><\/td>\n\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u904b\u55b6\u3059\u308b\u305f\u3081\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u5168\u4f53<\/td>\n\u542b\u3081\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2.\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u306e\u8a08\u7b97\u5f0f\u306f\u4e3b\u306b2\u3064<\/h2>\n

\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u306e\u8a08\u7b97\u5f0f\u306b\u306f\u3001\u00a0\u4f1a\u793e\u306e\u77ed\u671f\u5b89\u5168\u6027\u3092\u898b\u305f\u3044\u5834\u5408<\/strong>\u3068\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u501f\u5165\u984d\u3092\u898b\u305f\u3044\u5834\u5408<\/strong>\u3067<\/span>\u4ee5\u4e0b\u306e2\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

2-1.\u4f1a\u793e\u306e\u77ed\u671f\u5b89\u5168\u6027\u3092\u898b\u305f\u3044\u5834\u5408<\/h3>\n
\n

\u6d41\u52d5\u8cc7\u7523<\/strong><\/span>\uff08\u73fe\u91d1\u3001\u73fe\u91d1\u7b49\u4fa1\u7269\u9664\u304f\uff09<\/span>\uff0d<\/span>\u6d41\u52d5\u8ca0\u50b5<\/span>\uff08\u77ed\u671f\u501f\u5165\u91d1\u7b49\u9664\u304f\uff09<\/span><\/strong>\uff1d\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb<\/strong><\/span><\/p>\n<\/div>\n

\u307e\u305a\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8cc7\u7523\u3068\u6d41\u52d5\u8ca0\u50b5\u3092\u4f7f\u3063\u305f\u8a08\u7b97\u5f0f\u3067\u3059\u3002\u4f1a\u793e\u304c\u77ed\u671f\u306e\u652f\u6255\u3044\u306b\u5bfe\u3057\u3066\u3069\u308c\u3060\u3051\u8cc7\u91d1\u4f59\u529b\u304c\u3042\u308b\u304b\u3092\u793a\u3059\u8ca1\u52d9\u6307\u6a19<\/strong>\u3067\u3001<\/span>\u00a0\u4f1a\u793e\u306e\u77ed\u671f\u5b89\u5168\u6027\u3092<\/span>\u898b\u305f\u3044\u5834\u5408<\/span>\u306f\u3053\u306e\u65b9\u6cd5\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u3053\u306e\u5f0f\u3067\u306f\u30011\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u304c\u53ef\u80fd\u306a\u6d41\u52d5\u8cc7\u7523\u304b\u3089<\/strong>1\u5e74\u4ee5\u5185\u306b\u652f\u6255\u3044\u304c\u5fc5\u8981\u306a\u6d41\u52d5\u8ca0\u50b5\u3092\u5f15\u304f\u3053\u3068\u3067\u3001<\/strong>\u3069\u306e\u304f\u3089\u3044\u8cc7\u7523\uff08\u8cc7\u91d1\uff09\u304c\u6b8b\u308b\u304b<\/strong>\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u8a08\u7b97\u306e\u969b\u306b\u306f\u3001<\/span><\/span><\/span>\u3059\u3067\u306b\u624b\u5143\u306b\u3042\u308b\u73fe\u91d1\u30fb\u73fe\u91d1\u7b49\u4fa1\u7269\u3068\u3001\u8cc7\u91d1\u8abf\u9054\u306b\u3088\u308a\u5916\u90e8\u304b\u3089\u5f97\u305f\u77ed\u671f\u501f\u5165\u91d1\u306f\u3001\u672c\u696d\u306e\u55b6\u696d\u30b5\u30a4\u30af\u30eb\u306e\u4e2d\u3067\u767a\u751f\u3059\u308b\u304a\u91d1\u3067\u306f\u306a\u3044\u305f\u3081\u9664\u3044\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u6d41\u52d5\u8cc7\u7523<\/span><\/td>\n1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\uff08\u58f2\u639b\u91d1\u3001\u53d7\u53d6\u624b\u5f62\u3001\u88fd\u54c1\u306a\u3069\uff09<\/span><\/td>\n<\/tr>\n
\u6d41\u52d5\u8ca0\u50b5<\/span><\/td>\n1\u5e74\u4ee5\u5185\u306b\u306b\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u8ca0\u50b5\uff08\u8cb7\u639b\u91d1\u3001\u652f\u6255\u624b\u5f62\u3001\u672a\u6255\u91d1\u3001\u672a\u6255\u8cbb\u7528\u3001\u524d\u53d7\u91d1\u306a\u3069\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-2.\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u501f\u5165\u984d\u3092\u898b\u305f\u3044\u5834\u5408<\/h3>\n
\n

\u58f2\u4e0a\u50b5\u6a29\uff0b\u68da\u5378\u8cc7\u7523\uff0d\u4ed5\u5165\u50b5\u52d9\uff1d\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb<\/span><\/strong><\/p>\n<\/div>\n

\u6b21\u306b\u3001\u58f2\u4e0a\u3084\u4ed5\u5165\u53d6\u5f15\u306b\u3088\u3063\u3066\u65e5\u3005\u5909\u5316\u3059\u308b\u9805\u76ee\u3067\u3042\u308b\u58f2\u4e0a\u50b5\u6a29\uff08\u6d41\u52d5\u8cc7\u7523\uff09<\/span>\u3001\u68da\u5378\u8cc7\u7523\uff08\u6d41\u52d5\u8cc7\u7523\uff09\u3001\u4ed5\u5165\u50b5\u52d9\uff08\u6d41\u52d5\u8ca0\u50b5\uff09\u306e\u307f\u3092<\/span>\u7528\u3044\u308b\u8a08\u7b97\u5f0f\u3067\u3059\u3002\u4f1a\u793e\u304c\u55b6\u696d\u6d3b\u52d5\u3092\u56de\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u3064\u306a\u304e\u8cc7\u91d1\u3092\u793a\u3059\u5b9f\u52d9\u7684\u6307\u6a19<\/strong>\u3067\u3001\u8ffd\u52a0\u3067\u5fc5\u8981\u306a\u501f\u5165\u984d\u3092\u898b\u305f\u3044\u5834\u5408<\/span>\u306f\u3053\u306e\u65b9\u6cd5\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u5f0f\u3067\u306f\u3001<\/span>\u58f2\u4e0a\u50b5\u6a29\u3068\u68da\u5378\u8cc7\u7523\u306e\u5408\u8a08\u304b\u3089\u68da\u5378\u8cc7\u7523\u3092\u5f15\u304f\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u65e5\u3005\u306e\u55b6\u696d\u30b5\u30a4\u30af\u30eb\u306b\u3069\u308c\u304f\u3089\u3044\u8ffd\u52a0\u306e\u8cc7\u91d1\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b<\/strong>\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u6b63\u5473\u904b\u8ee2\u8cc7\u672c<\/strong>\u3068\u3082\u8a00\u3044\u307e\u3059\u3002<\/p>\n\n\n\n\n\n
\u58f2\u4e0a\u50b5\u6a29<\/td>\n\u58f2\u4e0a\u306e\u672a\u56de\u53ce\u5206\uff08\u58f2\u639b\u91d1\u3001\u53d7\u53d6\u624b\u5f62\uff09<\/span><\/td>\n<\/tr>\n
\u68da\u5378\u8cc7\u7523<\/td>\n\u8ca9\u58f2\u3084\u751f\u7523\u306e\u305f\u3081\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u5728\u5eab\uff08\u5546\u54c1\u3001\u88fd\u54c1\u3001\u539f\u6750\u6599\u3001\u88fd\u9020\u9014\u4e2d\u306e<\/span>\u4ed5\u639b\u54c1\uff09<\/td>\n<\/tr>\n
\u4ed5\u5165\u50b5\u52d9<\/td>\n\n

\u4ed5\u5165\u4ee3\u91d1\u306e\u672a\u6255\u3044\u5206\uff08\u8cb7\u639b\u91d1\u3001\u652f\u6255\u624b\u5f62\uff09<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3.\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c\u30d7\u30e9\u30b9\u306e\u5834\u5408\u30fb\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306e\u610f\u5473\u3068\u6539\u5584\u65b9\u6cd5<\/h2>\n

\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u306f\u3001\u30d7\u30e9\u30b9\u306e\u5834\u5408<\/span>\u3068\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408<\/span>\u3067\u3069\u3061\u3089\u306e\u307b\u3046\u304c\u3044\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u30d7\u30e9\u30b9\u306e\u5834\u5408\u3082\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3082\u305d\u306e\u8981\u56e0\u306b\u3088\u3063\u3066\u826f\u3044\u72b6\u614b\u3068\u60aa\u3044\u72b6\u614b\u304c\u3042\u308a\u3001\u6539\u5584\u65b9\u6cd5\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u4e00\u89a7\u8868\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n\n\n\n\n
<\/td>\n\u8981\u56e0<\/td>\n\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u304b<\/td>\n\u6539\u5584\u65b9\u6cd5<\/td>\n<\/tr>\n
\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c<\/span>\u30d7\u30e9\u30b9<\/span><\/td>\n\u4f1a\u8a08\u4e0a\u9ed2\u5b57\u3067\u5229\u76ca\u3092\u304d\u3061\u3093\u3068\u51fa\u305b\u3066\u3044\u308b<\/td>\n\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u826f\u3044\u72b6\u614b\uff08\u826f\u3044\u30d7\u30e9\u30b9\uff09<\/strong><\/span><\/td>\n\u8a2d\u5099\u6295\u8cc7\u3092\u691c\u8a0e\u3059\u308b<\/td>\n<\/tr>\n
\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u304c\u73fe\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b<\/span><\/td>\n\u9ed2\u5b57\u5012\u7523\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong>\u60aa\u3044\u72b6\u614b\uff08\u60aa\u3044\u30de\u30a4\u30ca\u30b9\uff09<\/strong><\/span><\/span><\/td>\n\u501f\u5165\u91d1\u3092\u691c\u8a0e\u3059\u308b
\n\u5165\u91d1\u30b5\u30a4\u30af\u30eb\u3092\u65e9\u3081\u308b
\n\u5728\u5eab\u306e\u91cf\u3092\u6700\u9069\u5316\u3059\u308b<\/td>\n<\/tr>\n
\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c<\/span>\u30de\u30a4\u30ca\u30b9<\/span><\/td>\n\u5165\u91d1\u304c\u65e9\u304f\u4ed5\u5165\u308c\u306e\u652f\u6255\u3044\u3092\u5f8c\u56de\u3057\u306b\u3067\u304d\u3066\u3044\u308b<\/td>\n\u8cc7\u91d1\u52b9\u7387\u304c\u826f\u304f\u5065\u5168\u306a\u826f\u3044\u72b6\u614b\uff08\u826f\u3044\u30d7\u30e9\u30b9\uff09<\/strong><\/strong><\/span><\/td>\n\u6210\u9577\u306b\u3064\u306a\u304c\u308b<\/span>\u6295\u8cc7\u3092\u691c\u8a0e\u3059\u308b<\/td>\n<\/tr>\n
\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u3066\u3044\u308b<\/span>
\n\u9577\u671f\u6295\u8cc7\u306b\u77ed\u671f\u8cc7\u91d1\u3092\u56de\u3057\u3066\u3044\u308b<\/span><\/td>\n		\u624b\u5143\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b<\/strong>\u60aa\u3044\u72b6\u614b\uff08\u60aa\u3044\u30de\u30a4\u30ca\u30b9\uff09<\/strong><\/span><\/strong><\/td>\n\u501f\u5165\u91d1\u3092\u691c\u8a0e\u3059\u308b
\n\u5165\u91d1\u30b5\u30a4\u30af\u30eb\u3092\u65e9\u3081\u308b
\n\u5728\u5eab\u306e\u91cf\u3092\u6700\u9069\u5316\u3059\u308b<\/span>
\n\u652f\u6255\u3044\u30b5\u30a4\u30af\u30eb\u3092\u8abf\u6574\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3-1.\u826f\u3044\u30d7\u30e9\u30b9\u306f\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u72b6\u614b<\/h3>\n

\u6d41\u52d5\u8cc7\u7523\u304c\u6d41\u52d5\u8ca0\u50b5\u3092\u4e0a\u56de\u308a\u4f1a\u8a08\u4e0a\u9ed2\u5b57\u3067\u3001\u5229\u76ca\u3092\u304d\u3061\u3093\u3068\u51fa\u305b\u3066\u3044\u308b<\/strong>\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c\u30d7\u30e9\u30b9\u306e\u5834\u5408\u306f\u3001\u7d4c\u55b6\u304c\u5b89\u5b9a\u3057\u3066\u3044<\/strong>\u308b\u72b6\u614b<\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n

\u6539\u5584\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001<\/span>\u624b\u5143\u306b\u4f7f\u308f\u308c\u305a\u306b\u5bdd\u3066\u3044\u308b\u8cc7\u91d1\u304c\u591a\u3044\u5834\u5408\u306f\u3001\u8a2d\u5099\u6295\u8cc7\u3092\u691c\u8a0e<\/span>\u3059\u308b<\/span>\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n

3-2.\u60aa\u3044\u30d7\u30e9\u30b9\u306f\u9ed2\u5b57\u5012\u7523\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u72b6\u614b<\/h3>\n

\u6d41\u52d5\u8cc7\u7523\u304c\u6d41\u52d5\u8ca0\u50b5\u3092\u4e0a\u56de\u308a\u4f1a\u8a08\u4e0a\u306f\u9ed2\u5b57\u3067\u3082\u3001\u307e\u3060\u5165\u91d1\u3055\u308c\u3066\u3044\u306a\u3044\u58f2\u639b\u91d1\u3084\u58f2\u308c\u3066\u3044\u306a\u3044\u5728\u5eab\u304c\u591a\u304f\u3001\u4f1a\u793e\u304c\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u904b\u55b6\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u652f\u6255\u3044\u306e\u307b\u3046\u304c\u5148\u306b\u767a\u751f\u3057\u3001\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u73fe\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b<\/strong><\/span>\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c<\/span>\u30d7\u30e9\u30b9\u306e<\/span>\u5834\u5408\u306f\u3001<\/span>\u200b\u9ed2\u5b57\u5012\u7523\u3092\u5f15\u304d\u8d77\u3053\u3059<\/strong>\u53ef\u80fd\u6027<\/strong><\/span>\u200b\u304c\u3042\u308b\u72b6\u614b<\/strong>\u3068\u8a00\u3048\u307e\u3059<\/span>\u3002<\/span><\/p>\n

\u6539\u5584\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u501f\u5165\u91d1<\/span><\/span>\u3092\u691c\u8a0e\u3057\u624b\u5143\u8cc7\u91d1\u3092\u5897\u3084\u3059\u3001\u5165\u91d1\u30b5\u30a4\u30af\u30eb\u3092\u4ea4\u6e09\u3057<\/span><\/span>\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3092\u65e9\u3081\u308b\u3001\u5728\u5eab\u306e\u91cf\u3092\u6700\u9069\u5316\u3057\u73fe\u91d1\u5316\u3067\u304d\u306a\u3044\u8cc7\u91d1\u306e\u6ede\u308a\u3092\u89e3\u6d88\u3059\u308b<\/span>\u306a\u3069\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u3092\u56f3\u308a\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n

3-3.\u826f\u3044\u30de\u30a4\u30ca\u30b9\u306f\u5165\u91d1\u304c\u65e9\u304f\u652f\u6255\u3044\u3092\u5f8c\u56de\u3057\u306b\u3067\u304d\u3066\u3044\u308b\u72b6\u614b<\/h3>\n

\u5c0f\u58f2\u696d\u696d\u3084\u98f2\u98df\u696d\u3001EC\u30b5\u30a4\u30c8\u306e\u3088\u3046\u306a\u696d\u754c\u3067\u3001\u5165\u91d1\u304c\u65e9\u304f\u4ed5\u5165\u308c\u306e\u652f\u6255\u3044\u3092\u5f8c\u56de\u3057\u306b\u3067\u304d\u3066\u3044\u308b<\/strong>\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u3001<\/span>\u4e8b\u696d\u304c\u3046\u307e\u304f\u307e\u308f\u3063\u3066\u3044\u3066\u8cc7\u91d1\u52b9\u7387\u304c\u826f\u3044\u5065\u5168\u306a\u72b6\u614b<\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n

\u6539\u5584\u65b9\u6cd5\u3068\u3057\u3066\u306f<\/span>\u3001\u624b\u5143\u306b\u4f7f\u308f\u308c\u305a\u306b\u5bdd\u3066\u3044\u308b\u8cc7\u91d1\u304c\u591a\u3044\u5834\u5408\u306f\u3001<\/span>\u5e83\u544a\u3001\u65b0\u5e97\u8217\u306e\u51fa\u5e97\u3001\u5546\u54c1\u30e9\u30a4\u30f3\u30ca\u30c3\u30d7\u306e\u62e1\u5927\u306a\u3069\u6210\u9577\u306b\u3064\u306a\u304c\u308b\u6295\u8cc7\u3092\u691c\u8a0e<\/span>\u3059\u308b<\/span>\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n

3-4.\u60aa\u3044\u30de\u30a4\u30ca\u30b9\u306f\u624b\u5143\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u72b6\u614b<\/h3>\n

\u88fd\u9020\u696d\u3084\u5efa\u8a2d\u696d\u306a\u3069\u306e\u696d\u754c\u306f\u3001\u5728\u5eab\u3084\u58f2\u639b\u91d1\u304c\u591a\u304f\u56de\u53ce\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u4e00\u65b9\u3067\u3001\u6750\u6599\u8cbb\u30fb\u5916\u6ce8\u8cbb\u30fb\u4eba\u4ef6\u8cbb\u306a\u3069\u306e\u652f\u6255\u3044\u304c\u5148\u884c\u3059\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u56de\u53ce\u3088\u308a\u652f\u6255\u3044\u304c\u5148\u884c\u3057\u3066\u3082\u3001<\/span>\u901a\u5e38\u306f\u5728\u5eab\u3084\u58f2\u639b\u91d1\u304c\u5927\u304d\u3044\u305f\u3081\u6d41\u52d5\u8ca0\u50b5\u3088\u308a<\/span>\u6d41\u52d5\u8cc7\u7523\u306e\u307b\u3046\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316<\/strong>\u306b\u3088\u308a\u6d41\u52d5\u8ca0\u50b5\u304c\u6d41\u52d5\u8cc7\u7523\u3092\u4e0a\u56de\u308a<\/span>\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u624b\u5143\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u72b6\u614b<\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n

\u307e\u305f\u3001\u901a\u5e38\u306f\u9577\u671f\u501f\u5165\u91d1\u7b49\u3067\u8cc4\u3046\u3079\u304d\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306e\u9577\u671f\u6295\u8cc7\u306b<\/strong><\/span><\/span>\u77ed\u671f\u3067\u4f7f\u3046\u3079\u304d\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u904b\u55b6\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u56de\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u308b<\/strong>\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3082\u3001\u624b\u5143\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u72b6\u614b<\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n

\u6539\u5584\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u200b\u501f\u5165\u91d1\u3092\u691c\u8a0e\u3057\u624b\u5143\u8cc7\u91d1\u3092\u5897\u3084\u3059\u3001\u9577\u671f\u6295\u8cc7\u306b\u56de\u3057\u3066\u3057\u3066\u3044\u308b<\/span>\u77ed\u671f\u501f\u5165\u91d1\u306f\u9577\u671f\u501f\u5165\u91d1\u306b\u7d44\u307f\u66ff\u3048\u308b\u3001\u5165\u91d1\u30b5\u30a4\u30af\u30eb\u3092\u4ea4\u6e09\u3057\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3092\u65e9\u3081\u308b\u3001<\/span>\u5728\u5eab\u306e\u91cf\u3092\u6700\u9069\u5316\u3057\u73fe\u91d1\u5316\u3067\u304d\u306a\u3044\u8cc7\u91d1\u306e\u6ede\u308a\u3092\u89e3\u6d88\u3059\u308b<\/span>\u3001\u652f\u6255\u3044\u30b5\u30a4\u30af\u30eb\u3092\u8abf\u6574\u3057\u53ef\u80fd\u306a\u7bc4\u56f2\u3067\u652f\u6255\u3044\u3092\u5f8c\u308d\u5012\u3057\u306b\u3059\u308b<\/span>\u306a\u3069\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u3092\u56f3\u308a\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/span><\/span>\u200b<\/p>\n

4.\u307e\u3068\u3081<\/h2>\n

\u3053\u3053\u307e\u3067\u3001\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u306e\u57fa\u672c\u7684\u306a\u610f\u5473\u3084\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u3001\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u304c<\/span>\u30d7\u30e9\u30b9\u306e\u5834\u5408\u3068\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3067\u306e\u305d\u308c\u305e\u308c\u306e\u72b6\u614b\u306e\u610f\u5473\u3084\u6539\u5584\u65b9\u6cd5\u307e\u3067\u898b\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u306f\u3001\u30d7\u30e9\u30b9\u306e\u5834\u5408\u3068\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3067\u3069\u3061\u3089\u306e\u307b\u3046\u304c\u3044\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u30d7\u30e9\u30b9\u306e\u5834\u5408\u3082\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3082\u305d\u306e\u8981\u56e0\u306b\u3088\u3063\u3066\u826f\u3044\u72b6\u614b\u3068\u60aa\u3044\u72b6\u614b\u304c\u3042\u308a\u307e\u3059\u3002\u30ef\u30fc\u30ad\u30f3\u30b0\u30ad\u30e3\u30d4\u30bf\u30eb\u3092<\/span>\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u72b6\u614b\u3092\u628a\u63e1\u3057\u5065\u5168\u306a\u8cc7\u91d1\u7e70\u308a\u3092\u7dad\u6301\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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