{"id":3213,"date":"2026-07-24T10:00:02","date_gmt":"2026-07-24T01:00:02","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3213"},"modified":"2026-07-22T10:50:27","modified_gmt":"2026-07-22T01:50:27","slug":"saas-revenue-recognition","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/saas-revenue-recognition","title":{"rendered":"SaaS\u306e\u53ce\u76ca\u8a8d\u8b58\u30eb\u30fc\u30eb\u306f\uff1f\u6d41\u308c\u3084\u3088\u304f\u3042\u308b\u5177\u4f53\u4f8b\u3082\u89e3\u8aac"},"content":{"rendered":"<p>SaaS\u30d3\u30b8\u30cd\u30b9\u3067\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3084\u5951\u7d04\u5f62\u614b\u306b\u3088\u3063\u3066\u53ce\u76ca\u8a8d\u8b58\uff08\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u91d1\u984d\uff09\u306e\u5224\u65ad\u304c\u8907\u96d1\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u306e\u30eb\u30fc\u30eb\u306f\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u3059\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">SaaS\u306e\u6599\u91d1\u4f53\u7cfb\u306e\u8907\u96d1\u3055\u3084<\/span>\u4f1a\u8a08\u57fa\u6e96\u305d\u306e\u3082\u306e\u306e\u96e3\u3057\u3055\u3082\u76f8\u307e\u3063\u3066\u3001\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u3079\u304d\u304b\u60a9\u3093\u3067\u3044\u308b\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u5c11\u306a\u304f\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001SaaS\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3084\u5224\u65ad\u306e\u6d41\u308c\u306b\u52a0\u3048\u3066\u3001SaaS\u3067\u3088\u304f\u3042\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u4e8b\u4f8b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"d5kpof46c6zvxppvha109\">1.SaaS\u306e\u53ce\u76ca\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u305f\u6642\u306b\u8a8d\u8b58\u3059\u308b<\/h2>\n<p>SaaS\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u76ca\uff08\u58f2\u4e0a\uff09\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u7de0\u7d50\u6642\u3084\u4ee3\u91d1\u5165\u91d1\u6642\u3067\u306f\u306a\u304f\u3001<strong>\u9867\u5ba2\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\uff08\u4f01\u696d\u304c<span style=\"font-size: 16px; color: #333333;\">\u9867\u5ba2\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7fa9\u52d9\u3092\u679c\u305f\u3057\u305f\u6642\u70b9\uff09<\/span><\/strong>\u3067\u8a8d\u8b58\uff08\u8a08\u4e0a\uff09\u3057\u307e\u3059\u3002<strong><br \/>\n<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u81ea\u793e\u304c\u958b\u767a\u3057\u305f\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u6a29\u3092\u6708\u984d10,000\u5186\u3067\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u5951\u7d04\u3092\u7d50\u3073\u3001\u5951\u7d04\u7de0\u7d50\u6642\u306b\u521d\u6708\u306e\u5229\u7528\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u5229\u7528\u6599\u3092\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u306e\u306f\u5165\u91d1\u6642\u3067\u306f\u306a\u304f\u3001\u6708\u672b\u6642\u70b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u5229\u7528\u6599\u306e\u5165\u91d1\u6642\u70b9\u3067\u306f\u300c\u305d\u306e\u6708\u306e\u9593\u3001\u9867\u5ba2\u306b\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3055\u305b\u308b\u7fa9\u52d9\u300d\u304c\u6b8b\u3063\u3066\u304a\u308a\u3001\u6708\u672b\u306b\u306a\u3063\u3066\u300c\u305d\u306e\u6708\u306b\u5bfe\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u305f\u300d\u3068\u8a00\u3048\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u5177\u4f53\u7684\u306a\u30eb\u30fc\u30eb\u306f\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6b21\u7ae0\u3067\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u3001SaaS\u306e\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u307e\u3067\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"yckb16i4jguiwvav05oz\">2.SaaS\u3067\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u6d41\u308c\u306f5\u30b9\u30c6\u30c3\u30d7<\/h2>\n<p>SaaS\u304b\u3089\u751f\u3058\u305f\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u306b\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u305f<\/span>5\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u3080\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u5951\u7d04\u304c\u53ce\u76ca\u8a8d\u8b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u30b9\u30c6\u30c3\u30d7\uff12\uff1a\u5951\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u81ea\u793e\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9\u3092\u7279\u5b9a\u3059\u308b<\/li>\n<li>\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u9867\u5ba2\u3068\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<\/li>\n<li>\u30b9\u30c6\u30c3\u30d7\uff14\uff1a\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u5272\u308a\u5f53\u3066\u308b<\/li>\n<li>\u30b9\u30c6\u30c3\u30d7\uff15\uff1a\u5c65\u884c\u7fa9\u52d9\u3092\u679c\u305f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p><strong>SaaS\u306e\u5951\u7d04\u306b\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u672c\u4f53\u306e\u5229\u7528\u4ee5\u5916\u306b\u3082\u5229\u7528\u30b5\u30dd\u30fc\u30c8\u306a\u3069\u306e\u5225\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u9867\u5ba2\u306b\u3088\u3063\u3066\u5951\u7d04\u4e0a\u306e\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9\u3084\u6599\u91d1\u30d7\u30e9\u30f3\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n<\/strong>\u305d\u306e\u305f\u3081\u3001\u4e0a\u8a18\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u6cbf\u3063\u3066\u3001\u5951\u7d04\u3054\u3068\u306b\u53ce\u76ca\u306e\u8a08\u4e0a\u65b9\u6cd5\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u9806\u756a\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"hvriiwwb2wtpqhtv7kgu8\">\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u53ce\u76ca\u8a8d\u8b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/h3>\n<p>\u5404\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u3001\u4e0a\u8a18\u306e5\u30b9\u30c6\u30c3\u30d7\u3067\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3046\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u6b21\u306e\u6761\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u5951\u7d04\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u3001\u66f8\u9762\u3084\u53e3\u982d\u306a\u3069\u3067\u5951\u7d04\u5185\u5bb9\u306b\u5408\u610f\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u5404\u5951\u7d04\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3084\u7fa9\u52d9\uff08\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u30fb\u5229\u7528\u3001\u4ee3\u91d1\u306e\u652f\u6255\u30fb\u53d7\u9818\u306a\u3069\uff09\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u30b5\u30fc\u30d3\u30b9\u4ee3\u91d1\u306e\u652f\u6255\u6761\u4ef6\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3084\u4ee3\u91d1\u306e\u652f\u6255\u3044\u306a\u3069\u304c\u5b9f\u969b\u306b\u884c\u308f\u308c\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u3053\u3068<\/li>\n<li>\u9867\u5ba2\u304c\u30b5\u30fc\u30d3\u30b9\u4ee3\u91d1\u3092\u652f\u6255\u3046\u898b\u8fbc\u307f\u304c\u5341\u5206\u306b\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p><strong>SaaS\u306e\u5951\u7d04\u3067\u306f\u3001\u5229\u7528\u898f\u7d04\u306a\u3069\u3067\u5951\u7d04\u5185\u5bb9\u304c\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u4e0a\u8a18\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u901a\u5e38\u3067\u3059\u3002<br \/>\n<\/strong><\/p>\n<p>\u306a\u304a\u3001\u30b5\u30fc\u30d3\u30b9\u30d7\u30e9\u30f3\u306e\u5909\u66f4\u3084\u5404\u7a2e\u30aa\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u306e\u8ffd\u52a0\u306a\u3069\u3001\u9014\u4e2d\u3067\u5951\u7d04\u5185\u5bb9\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u51e6\u7406\u65b9\u6cd5\u306f\u3001<a href=\"#l1wjnvlcqmjwyz71vwp46e\" target=\"_self\">3-5.\u5951\u7d04\u5185\u5bb9\u306e\u5909\u66f4<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"u1konneiw5e7xaewuj0pm\">\u30b9\u30c6\u30c3\u30d7\uff12\uff1a\u5951\u7d04\u4e0a\u306e\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3092\u7279\u5b9a\u3059\u308b<\/h3>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u5185\u5bb9\u304b\u3089\u3001\u81ea\u793e\u306e\u300c\u5c65\u884c\u7fa9\u52d9\u300d\uff08<span style=\"font-size: 16px; color: #333333;\">\u9867\u5ba2\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7fa9\u52d9\uff09<\/span>\u3092\u5168\u3066\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u307e\u3059\u3002<br \/>\n<strong>SaaS\u306e\u5951\u7d04\u306b\u8907\u6570\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u3069\u306e\u3088\u3046\u306b\u533a\u5225\u3059\u308b\u304b\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5404\u5c65\u884c\u7fa9\u52d9\u3092\u7279\u5b9a\u3059\u308b\u306b\u306f\u3001\u6b21\u306e2\u6bb5\u968e\u306b\u5206\u3051\u3066\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<ol>\n<li>\u5404\u30b5\u30fc\u30d3\u30b9\u30921\u3064\u306e\u30b5\u30fc\u30d3\u30b9\uff08\u5c65\u884c\u7fa9\u52d9\uff09\u3068\u3057\u3066\u533a\u5225\u3067\u304d\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b<\/li>\n<li>\u8907\u6570\u56de\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u30921\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u6271\u3048\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<h4>\u5404\u30b5\u30fc\u30d3\u30b9\u30921\u3064\u306e\u30b5\u30fc\u30d3\u30b9\uff08\u5c65\u884c\u7fa9\u52d9\uff09\u3068\u3057\u3066\u533a\u5225\u3067\u304d\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b<\/h4>\n<p>\u57fa\u672c\u7684\u306b\u3001\u3042\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u7fa9\u52d9\u3092\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u533a\u5225\u3067\u304d\u308b\u5834\u5408\u306f\u30011\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e2\u3064\u306e\u6761\u4ef6\u306b\u4e21\u65b9\u3042\u3066\u306f\u307e\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u5225\u306e<span style=\"font-size: 16px; color: #333333;\">\u5c65\u884c\u7fa9\u52d9\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u305d\u306e\u30b5\u30fc\u30d3\u30b9\u5358\u72ec\u3067\u5229\u7528\u4fa1\u5024\u304c\u3042\u308b\u3053\u3068<\/li>\n<li>\u305d\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u5951\u7d04\u4e0a\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9\u3068\u533a\u5225\u3067\u304d\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001SaaS\u306e\u5951\u7d04\u306b\u6b21\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5404\u30b5\u30fc\u30d3\u30b9\u30921\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u533a\u5225\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u6a29\u306e\u63d0\u4f9b<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5c0e\u5165\u652f\u63f4<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u4f7f\u7528\u958b\u59cb\u5f8c\u306e\u6280\u8853\u30b5\u30dd\u30fc\u30c8<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u6d3b\u7528\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/li>\n<\/ul>\n<h4>\u8907\u6570\u56de\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u30921\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u6271\u3048\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b<\/h4>\n<p>\u540c\u3058\u30b5\u30fc\u30d3\u30b9\u3092\u8907\u6570\u56de\u306b\u308f\u305f\u3063\u3066\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3001\u4e00\u9023\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u7fa9\u52d9\u30921\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u6271\u3048\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u9023\u306e\u30b5\u30fc\u30d3\u30b9\u304c<span style=\"font-size: 16px; color: #333333;\">\u6b21\u306e2\u70b9\u306b\u3042\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001<\/span>\u307e\u3068\u3081\u30661\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u533a\u5225\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<ul>\n<li>\u5404\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3053\u3068<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u5404\u30b5\u30fc\u30d3\u30b9\u306e<\/span>\u5c65\u884c\u7fa9\u52d9\u306e\u9032\u6357\u5ea6\u3092\u3001\u540c\u3058\u65b9\u6cd5\u3067\u6e2c\u5b9a\u3067\u304d\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001SaaS\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5e74\u9593\u5229\u7528\u5951\u7d04\u3092\u7d50\u3093\u3060\u5834\u5408\u306f\u3001\u6bce\u6708\u5206\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u7fa9\u52d9\u3092\u307e\u3068\u3081\u30661\u3064\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"8y4fdaaqmps4vcfvkax3\">\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u5951\u7d04\u3054\u3068\u306e\u300c\u53d6\u5f15\u4fa1\u683c\u300d\u3092\u7b97\u5b9a\u3059\u308b<\/h3>\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9\u3092\u7279\u5b9a\u3067\u304d\u305f\u3089\u3001\u5951\u7d04\u3054\u3068\u306b\u300c\u53d6\u5f15\u4fa1\u683c\u300d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<br \/>\n<strong>\u53d6\u5f15\u4fa1\u683c\u3068\u306f\u3001\u5951\u7d04\u306b\u57fa\u3065\u304f\u5404\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u306e\u5408\u8a08\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001SaaS\u306e\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3068\u305d\u306e\u5bfe\u4fa1\u304c\u3001\u2460\u521d\u671f\u8a2d\u5b9a5\u4e07\u5186\u2461\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5e74\u984d\u5229\u7528\u659912\u4e07\u5186\u306e\u5834\u5408\u3001\u5951\u7d04\u5168\u4f53\u306e\u53d6\u5f15\u4fa1\u683c\u306f5\u4e07\u5186\uff0b12\u4e07\u5186=<span style=\"font-size: 16px; color: #333333;\">\u8a0817\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u6599\u306e\u5f93\u91cf\u8ab2\u91d1\u3084\u5272\u5f15\u5236\u5ea6\u306a\u3069\u3067\u5bfe\u4fa1\u304c\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u5951\u7d04\u5185\u5bb9\u3084<span style=\"font-size: 16px; color: #333333;\">\u5b9f\u7e3e<\/span>\u306a\u3069\u3092\u57fa\u306b\u5bfe\u4fa1\u3092\u898b\u7a4d\u3082\u3063\u305f\u4e0a\u3067\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 id=\"v0pp579n65o3bcwverc0tg\">\u30b9\u30c6\u30c3\u30d7\uff14\uff1a\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u5272\u308a\u5f53\u3066\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d72\u3067\u7279\u5b9a\u3057\u305f\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u3001\u30b9\u30c6\u30c3\u30d73\u3067\u7b97\u51fa\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u3092\u5272\u308a\u5f53\u3066\u307e\u3059\u3002<\/p>\n<p><strong>\u53d6\u5f15\u4fa1\u683c\u306e\u5272\u308a\u5f53\u3066\u306f\u3001\u5404\u5c65\u884c\u7fa9\u52d9\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5358\u72ec\u3067\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306e\u4fa1\u683c\uff08\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\uff09\u306e\u6bd4\u7387\u306b\u57fa\u3065\u3044\u3066\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4f8b\u3048\u3070\u3001<span style=\"font-size: 16px; color: #333333;\">\u521d\u671f\u8a2d\u5b9a\u65995\u4e07\u5186\u3001<\/span>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5e74\u984d\u5229\u7528\u659915\u4e07\u5186\u306b\u30bb\u30c3\u30c8\u5272\u5f152\u4e07\u5186\u3092\u9069\u7528\u3057\u3066\u3001\u8a0818\u4e07\u5186\u3067SaaS\u306e\u5951\u7d04\u3092\u7d50\u3093\u3060\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u5272\u308a\u5f53\u3066\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387<br \/>\n\u521d\u671f\u8a2d\u5b9a\u6599\uff1a\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u6599\uff1d5\uff1a15=1\uff1a3<\/li>\n<li>\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u4fa1\u683c\n<ul>\n<li>\u521d\u671f\u8a2d\u5b9a\u306e\u30b5\u30dd\u30fc\u30c8\uff1a18\u4e07\u5186\u00d71\/4\uff1d45,000\u5186<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff1a18\u4e07\u5186\u00d73\/4\uff1d135,000\u5186<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 id=\"uxlmbggsvqgqmvwuct297j\">\u30b9\u30c6\u30c3\u30d7\uff15\uff1a\u5c65\u884c\u7fa9\u52d9\u3092\u679c\u305f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/h3>\n<p>\u30b9\u30c6\u30c3\u30d74\u3067\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u5272\u308a\u5f53\u3066\u305f\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u305d\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u679c\u305f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<p>\u53ce\u76ca\u306e\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u4e00\u5b9a\u671f\u9593\u7d9a\u304f\u5834\u5408\u3068\u3001\u4e00\u5ea6\u3060\u3051\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u3068\u3067\u6b21\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 33.3333%;\">\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/th>\n<th style=\"text-align: center; width: 33.3333%;\">\u53ce\u76ca\u306e\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0<\/th>\n<th style=\"width: 33.3333%; text-align: center;\">\u4f8b<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u4e00\u5b9a\u671f\u9593\u7d9a\u304f<\/td>\n<td style=\"width: 33.3333%;\">\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u671f\u9593\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u8a8d\u8b58<\/td>\n<td style=\"width: 33.3333%;\">\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff08\u5e74\u9593\u5951\u7d04\uff09\uff1a\u6bce\u6708\u3001\u5272\u308a\u5f53\u3066\u4fa1\u683c\u306e1\/12\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u4e00\u5ea6\u3060\u3051\u63d0\u4f9b\u3055\u308c\u308b<\/td>\n<td style=\"width: 33.3333%;\">\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u5b8c\u4e86\u6642\u306b\u53ce\u76ca\u8a8d\u8b58<\/td>\n<td style=\"width: 33.3333%;\">\u521d\u671f\u8a2d\u5b9a\u306e\u30b5\u30dd\u30fc\u30c8\uff1a\u521d\u671f\u8a2d\u5b9a\u5b8c\u4e86\u6642\u306b\u5272\u308a\u5f53\u3066\u4fa1\u683c\u5168\u984d\u3092\u53ce\u76ca\u8a8d\u8b58<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u6a29\u306e\u3088\u3046\u306b\u4e00\u5b9a\u671f\u9593\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u300c\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u671f\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u5bfe\u3059\u308b\u5272\u308a\u5f53\u3066\u4fa1\u683c\u306f\u3001\u671f\u9593\u306b\u5fdc\u3058\u3066\u5747\u7b49\u306b\u6309\u5206\u3057\u305f\u4e0a\u3067\u3001\u9806\u6b21\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3066\u3044\u304f\u5f62\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"gopvkmp1gr73q4wkq53rc\">3.SaaS\u30b5\u30fc\u30d3\u30b9\u306b\u4f34\u3046\u53ce\u76ca\u8a8d\u8b58\u306e\u3088\u304f\u3042\u308b\u5177\u4f53\u4f8b<\/h2>\n<p>\u3053\u3053\u3067\u306f\u3001SaaS\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u4f34\u3046\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u3088\u304f\u3042\u308b\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>1\u7ae0\u3067\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001SaaS\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u58f2\u4e0a\u3092\u5951\u7d04\u671f\u9593\u3067\u6309\u5206\u3057\u3066\u6bce\u6708\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<strong>\u7279\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u5e74\u984d\u5229\u7528\u6599\u306e\u5168\u984d\u3092\u4e00\u62ec\u3067\u58f2\u4e0a\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u3068\u3001<\/span>\u58f2\u4e0a\u306e\u8a08\u4e0a\u6642\u671f\u304c\u672c\u6765\u3088\u308a\u524d\u5012\u3057\u3055\u308c\u308b\u305f\u3081\u3001\u6c7a\u7b97\u66f8\u306e\u6b63\u78ba\u6027\u3092\u640d\u306a\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u30df\u30b9\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4ee5\u4e0b\u306e\u89e3\u8aac\u3067\u3001SaaS\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u6b63\u3057\u3044\u65b9\u6cd5\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"0xajq4hv1rerr6pz1hwnr2n\">3-1.\u521d\u671f\u8cbb\u7528<\/h3>\n<p>SaaS\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u6599\u3068\u306f\u5225\u306b\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5c0e\u5165\u306a\u3069\u306b\u4fc2\u308b\u521d\u671f\u8cbb\u7528\u306a\u3069\u304c\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u521d\u671f\u8cbb\u7528\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u3001\u53ce\u76ca\u3092\u4e00\u62ec\u3067\u8a08\u4e0a\u3059\u3079\u304d\u30b1\u30fc\u30b9\u3068\u3001\u5951\u7d04\u671f\u9593\u3067\u6309\u5206\u3059\u3079\u304d\u30b1\u30fc\u30b9\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center; width: 29.0113%;\">\u521d\u671f\u8cbb\u7528\u306e\u5185\u5bb9<\/th>\n<th style=\"width: 41.6532%; text-align: center;\">\u53ce\u76ca\u8a8d\u8b58\u306e\u51e6\u7406\u65b9\u6cd5<\/th>\n<th style=\"text-align: center; width: 29.3355%;\">SaaS\u306e\u5834\u5408\u306e\u4f8b<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 29.0113%;\">\u30b5\u30fc\u30d3\u30b9\u672c\u4f53\u304b\u3089\u72ec\u7acb\u3057\u3066\u3044\u308b\uff08\u30b5\u30fc\u30d3\u30b9\u672c\u4f53\u306e\u63d0\u4f9b\u3068\u306f\u5225\u306e\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u5834\u5408\uff09<\/td>\n<td style=\"width: 41.6532%;\">\u521d\u671f\u8cbb\u7528\u306b\u4fc2\u308b\u30b5\u30fc\u30d3\u30b9\u5b8c\u4e86\u6642\u306b\u4e00\u62ec\u3067\u8a08\u4e0a<\/td>\n<td style=\"width: 29.3355%;\">\u9867\u5ba2\u5411\u3051\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\uff08\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u4f5c\u696d\u5b8c\u4e86\u6642\u306b\u521d\u671f\u8cbb\u7528\u5168\u984d\u3092\u58f2\u4e0a\u306b\u8a08\u4e0a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.0113%;\">\u30b5\u30fc\u30d3\u30b9\u672c\u4f53\u306e\u5229\u7528\u306b\u4f34\u3046\u3082\u306e\u306b\u904e\u304e\u305a\u3001\u6027\u8cea\u4e0a\u4e0d\u53ef\u5206\u3067\u3042\u308b\uff08\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u4e00\u90e8\u3067\u3042\u308b\u5834\u5408\uff09<\/td>\n<td style=\"width: 41.6532%;\">\u60f3\u5b9a\u3059\u308b\u5229\u7528\u671f\u9593\u3067\u6309\u5206\u3057\u3066\u8a08\u4e0a<\/td>\n<td style=\"width: 29.3355%;\">\u30b5\u30fc\u30d3\u30b9\u672c\u4f53\u306e\u5229\u7528\u306b\u4f34\u3046\u624b\u6570\u6599\uff08\u5229\u7528\u671f\u9593\u5185\u3067\u6309\u5206\u3057\u3001\u6bce\u6708\u540c\u984d\u3092\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3082\u3057\u3001\u521d\u671f\u8cbb\u7528\u306e\u5185\u5bb9\u304c\u30b5\u30fc\u30d3\u30b9\u672c\u4f53\u3068\u4e0d\u53ef\u5206\u306e\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u969b\u306e\u58f2\u4e0a\u306f\u5229\u7528\u671f\u9593\u5185\u3067\u6309\u5206\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u5171\u306b\u3001\u58f2\u4e0a\u3068\u3057\u3066\u672a\u8a08\u4e0a\u306e\u5206\u306f\u524d\u53d7\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>SaaS\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u521d\u671f\u8cbb\u7528\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u304c\u5897\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u6b63\u3057\u3044\u51e6\u7406\u65b9\u6cd5\u3092\u62bc\u3055\u3048\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"ghtzrw1qxkwm4bw1ra0xf\">3-2.\u5b9a\u984d\u5229\u7528\u6599<\/h3>\n<p>SaaS\u306e\u5b9a\u984d\u5229\u7528\u6599\u306e\u58f2\u4e0a\u8a08\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u7528\u6599\u306e\u5bfe\u8c61\u671f\u9593\u306b\u3088\u3063\u3066\u6b21\u306e\u901a\u308a\u51e6\u7406\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u5229\u7528\u6599\u306e\u5bfe\u8c61\u671f\u9593<\/th>\n<th style=\"text-align: center;\">\u51e6\u7406\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">1\u304b\u6708\uff08\u5f53\u6708\u5206\uff09<\/td>\n<td style=\"width: 50.0000%;\"><span style=\"font-size: 16px; color: #333333;\">\u305d\u306e\u6708\u306e\u6708\u984d\u5229\u7528\u6599\u3092\u3001\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">1\u304b\u6708\uff08\u7fcc\u6708\u5206\uff09<\/td>\n<td style=\"width: 50.0000%;\">\n<ul>\n<li>\u5229\u7528\u6599\u652f\u6255\u6642\uff1a\u5229\u7528\u6599\u3092\u524d\u53d7\u91d1\u3068\u3057\u3066\u8a08\u4e0a<\/li>\n<li>\u7fcc\u6708\uff1a\u524d\u53d7\u91d1\u3092\u58f2\u4e0a\u306b\u8a08\u4e0a<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50.0000%;\">1\u5e74\uff08\u4eca\u5e74\u5206\uff09<\/td>\n<td style=\"width: 50.0000%;\">\n<ul>\n<li>\u5229\u7528\u6599\u652f\u6255\u6642\uff1a\u5229\u7528\u6599\u3092\u524d\u53d7\u91d1\u3068\u3057\u3066\u8a08\u4e0a<\/li>\n<li>\u6bce\u6708\uff1a\u524d\u53d7\u91d1\u306e1\/12\u3092\u58f2\u4e0a\u306b\u8a08\u4e0a<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\uff08\u5177\u4f53\u4f8b1\uff09<\/strong>4\u6708\u5206\u306e\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u6599\u3068\u3057\u3066\u30013\/20\u306b1,000\u5186\u304c\u652f\u6255\u308f\u308c\u305f\u5834\u5408<\/p>\n<ul>\n<li>3\/20\u306b\u3001\u6708\u984d1,000\u5186\u3092\u524d\u53d7\u91d1\u3068\u3057\u3066\u8a08\u4e0a<\/li>\n<li>4\/30\u306b\u3001\u524d\u53d7\u91d11,000\u5186\u3092\u58f2\u4e0a\u306b\u8a08\u4e0a<\/li>\n<\/ul>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\uff08\u5177\u4f53\u4f8b2\uff09<\/strong>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5e74\u9593\u5951\u7d04\u7de0\u7d50\u306b\u4f34\u3044\u3001\u9867\u5ba2\u304b\u3089\u5e74\u984d\u5229\u7528\u659912,000\u5186\u304c2\/12\u306b\u652f\u6255\u308f\u308c\u305f\u30023\u67083\u65e5\u73fe\u5728\u3001\u9867\u5ba2\u306f\u7d99\u7d9a\u3057\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3002\uff08\u5951\u7d04\u6708\u306e\u5229\u7528\u6599\u306e\u5272\u5f15\u7b49\u3084\u3001\u65e5\u5272\u308a\u8a08\u7b97\u306f\u306a\u3057\uff09<\/p>\n<ul>\n<li>2\/12\u306b\u3001\u5e74\u984d12,000\u5186\u3092\u524d\u53d7\u91d1\u3068\u3057\u3066\u8a08\u4e0a<\/li>\n<li>2\/28\u306b\u3001\u524d\u53d7\u91d112,000\u5186\u309212\u304b\u6708\u3067\u5272\u3063\u305f1,000\u5186\u306e\u307f\u3092\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a<\/li>\n<\/ul>\n<\/div>\n<h3>3-3.\u6708\u984d\u5229\u7528\u6599\u306e\u5f93\u91cf\u8ab2\u91d1\u90e8\u5206<\/h3>\n<p>SaaS\u3067\u306f\u3001\u6bce\u6708\u306e\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u6599\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u3001<span style=\"font-size: 16px; color: #333333;\">\u5229\u7528\u983b\u5ea6\u3084\u5229\u7528\u91cf\u306a\u3069\u306b\u5fdc\u3058\u3066<\/span>\u5f93\u91cf\u8ab2\u91d1\u5236\u306b\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u5f93\u91cf\u8ab2\u91d1\u5236\u306e\u30b5\u30fc\u30d3\u30b9\u5229\u7528\u6599\u306f\u3001\u6bce\u6708\u672b\u306b\u5229\u7528\u5b9f\u7e3e\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u3001\u5b9f\u7e3e\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u8a8d\u8b58\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\uff08<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u5177\u4f53\u4f8b\uff09<\/strong><\/span><br \/>\n\u6b21\u306e\u3088\u3046\u306a\u6599\u91d1\u30d7\u30e9\u30f3\u306eSaaS\u5951\u7d04\u3092\u884c\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3001\u3042\u308b\u6708\u306e\u30c7\u30fc\u30bf\u4f7f\u7528\u91cf\u304c6GB\u3060\u3063\u305f\u5834\u5408\u306e\u51e6\u7406<\/p>\n<ul>\n<li>\u6708\u984d\u5229\u7528\u6599\uff08\u5b9a\u984d\u90e8\u5206\u3001<span style=\"font-size: 16px; color: #333333;\">5GB\u307e\u3067\u30c7\u30fc\u30bf\u4f7f\u7528\u53ef<\/span>\uff09\uff1a1,000\u5186<\/li>\n<li>\u6708\u984d\u5229\u7528\u6599\uff08\u30c7\u30fc\u30bf\u91cf\u304c5GB\u3092\u8d85\u3048\u305f\u5206\u3092\u5f93\u91cf\u8ab2\u91d1\uff09\uff1a1GB\u3042\u305f\u308a300\u5186<\/li>\n<\/ul>\n<p class=\"attention-p\">\u305d\u306e\u6708\u306e\u6708\u984d\u5229\u7528\u6599\uff08\u5b9a\u984d\u90e8\u52061,000\u5186\uff0b\u5f93\u91cf\u90e8\u5206300\u5186\uff091,300\u5186\u3092\u3001\u6708\u672b\u306b\u58f2\u4e0a\u3068\u3057\u3066\u8a08\u4e0a<\/p>\n<\/div>\n<h3 id=\"yakvz46z3ig87wzzkzd9ie\">3-4.\u5229\u7528\u6599\u306e\u7121\u6599\u30ad\u30e3\u30f3\u30da\u30fc\u30f3<\/h3>\n<p>SaaS\u3067\u306f\u3001\u5229\u7528\u958b\u59cb\u6708\u3084\u5229\u7528\u958b\u59cb\u5f8c\u6570\u30f6\u6708\u306e\u5229\u7528\u6599\u306e\u7121\u6599\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u7121\u6599\u671f\u9593\u4e2d\u306e\u58f2\u4e0a\u3092\u30bc\u30ed\u306b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7121\u6599\u671f\u9593\u3092\u542b\u3080<span style=\"font-size: 16px; color: #333333;\">\u5951\u7d04\u671f\u9593\u5168\u4f53\u3067<span style=\"font-size: 16px; color: #333333;\">\u5229\u7528\u6599\u58f2\u4e0a\u306e\u7dcf\u984d\u3092<\/span><\/span>\u6309\u5206\u3057\u3066\u6bce\u6708\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\uff08\u5177\u4f53\u4f8b\uff09<\/strong><br \/>\n2023\u5e741\u6708\u304b\u30892025\u5e748\u6708\u307e\u3067\u306e\u5951\u7d04\u671f\u9593\u3067\u3001\u6708\u984d2,000\u5186\uff08\u6700\u521d\u306e2\u304b\u6708\u306f\u7121\u6599\uff09\u306e\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408<\/p>\n<p class=\"attention-p\">\u5951\u7d04\u671f\u9593\uff1a32\u304b\u6708\uff08\u3046\u3061\u7121\u6599\u671f\u95932\u304b\u6708\uff09<span style=\"font-size: 16px; color: #333333;\">\u5229\u7528\u6599\u7dcf\u984d\uff1a2,000\u5186\u00d7(32\uff0d2)=60,000<\/span><br \/>\n\u6bce\u6708\u8a08\u4e0a\u3059\u3079\u304d\u58f2\u4e0a\uff1a60,000\u00f732\uff1d1,875\u5186<\/p>\n<\/div>\n<h3 id=\"l1wjnvlcqmjwyz71vwp46e\">3-5.\u5951\u7d04\u5909\u66f4<\/h3>\n<p>SaaS\u306e\u5951\u7d04\u5185\u5bb9\u3092\u9014\u4e2d\u3067\u5909\u66f4\u3057\u305f\u5834\u5408\u306e\u5951\u7d04\u5909\u66f4\u5f8c\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u65b9\u6cd5\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e4\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"width: 50.0001%; text-align: center; vertical-align: middle;\">\u5951\u7d04\u5909\u66f4\u306e\u30d1\u30bf\u30fc\u30f3<\/th>\n<th style=\"text-align: center; width: 28.418%;\">\u5951\u7d04\u5909\u66f4\u306e\u8003\u3048\u65b9<\/th>\n<th style=\"width: 21.4843%; text-align: center;\">\u5951\u7d04\u5909\u66f4\u5f8c\u306e\u51e6\u7406<\/th>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 50.0001%;\">\u30d1\u30bf\u30fc\u30f3\uff11\uff1a\u6b21\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5834\u5408<br \/>\n\u30fb\u65e2\u5b58\u306e\u5951\u7d04\u306b\u306f\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u3092\u5951\u7d04\u306b\u8ffd\u52a0\u3059\u308b\u5834\u5408<br \/>\n\u30fb\u8ffd\u52a0\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u898b\u5408\u3046\u5951\u7d04\u4fa1\u683c\u306e\u5897\u984d\u3092\u884c\u3046\u5834\u5408<\/td>\n<td style=\"width: 28.418%;\">\u65e2\u5b58\u306e\u5951\u7d04\u3068\u306f\u5225\u306e\u65b0\u305f\u306a\u5951\u7d04\u3092\u7d50\u3093\u3060\u5834\u5408\u3068\u540c\u69d8\u306b\u8003\u3048\u308b<\/td>\n<td style=\"width: 21.4843%;\">\u8ffd\u52a0\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u521d\u306e\u5951\u7d04\u3068\u306f\u5225\u306b5\u30b9\u30c6\u30c3\u30d7\u3067\u691c\u8a0e\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 16.3411%;\">\u30d1\u30bf\u30fc\u30f31\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u5834\u5408<\/td>\n<td style=\"width: 33.5938%;\">\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: medium; color: #333333;\">\u30d1\u30bf\u30fc\u30f3\uff12\uff1a<\/span>\u5951\u7d04\u5909\u66f4\u5f8c\u306b\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u5951\u7d04\u5909\u66f4\u524d\u306b\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3068\u540c\u3058\u3082\u306e\u3067\u3042\u308b\u5834\u5408\uff08\u540c\u3058<\/span>\u5c65\u884c\u7fa9\u52d9\u306e\u4e00\u90e8\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\uff09<\/p>\n<\/td>\n<td style=\"width: 28.418%;\">\u65e2\u5b58\u306e\u5951\u7d04\u5185\u5bb9\u306e\u5909\u66f4\u3068\u3057\u3066\u8003\u3048\u308b<\/td>\n<td style=\"width: 21.4843%;\">\u5951\u7d04\u5909\u66f4\u306b\u3088\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u9032\u6357\u5ea6\u3084\u53d6\u5f15\u4fa1\u683c\u306e\u5909\u66f4\u3092\u53cd\u6620\u3057\u3066\u3001\u6b8b\u308a\u306e\u5951\u7d04\u671f\u9593\u306e\u53ce\u76ca\u984d\u3092\u518d\u8a08\u7b97\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.5938%;\">\n<p><span style=\"font-size: medium; color: #333333;\">\u30d1\u30bf\u30fc\u30f3\uff13\uff1a<\/span>\u5951\u7d04\u5909\u66f4\u5f8c\u306b\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u5951\u7d04\u5909\u66f4\u524d\u306b\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3068\u5225\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408\uff08\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u898b\u5408\u3063\u305f\u5951\u7d04\u4fa1\u683c\u306e\u5897\u984d\u306f\u306a\u3057\uff09<\/p>\n<\/td>\n<td style=\"width: 28.418%;\"><span style=\"font-size: medium; color: #333333;\">\u65e2\u5b58\u306e\u5951\u7d04\u306e\u89e3\u9664\u53ca\u3073\u3001\u65b0\u305f\u306a\u5951\u7d04\u306e\u7de0\u7d50\u3092\u884c\u3063\u305f\u3068\u4eee\u5b9a\u3059\u308b<\/span><\/td>\n<td style=\"width: 21.4843%;\">\n<p>\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u3001\u4ee5\u4e0b\u306e\u5408\u8a08\u984d\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u914d\u5206\u3059\u308b<br \/>\n\u30fb\u5f53\u521d\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u898b\u7a4d\u3082\u308a\u306b\u542b\u307e\u308c\u308b\u5bfe\u4fa1\u306e\u3046\u3061\u3001\u307e\u3060\u53ce\u76ca\u8a8d\u8b58\u3055\u308c\u3066\u3044\u306a\u3044\u984d<br \/>\n\u30fb\u5951\u7d04\u5909\u66f4\u524d\u5f8c\u306e\u5bfe\u4fa1\u306e\u5dee\u984d\u5206<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.5938%;\"><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: medium; color: #333333;\">\u30d1\u30bf\u30fc\u30f3\uff14\uff1a<\/span>\u5951\u7d04\u5909\u66f4\u5f8c\u306b\u3001\u5951\u7d04\u5909\u66f4\u524d\u3068\u540c\u3058\u30b5\u30fc\u30d3\u30b9\u3068\u5225\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u4e21\u65b9\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408<span style=\"font-size: 16px; color: #333333;\">\uff08\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u898b\u5408\u3063\u305f\u5951\u7d04\u4fa1\u683c\u306e\u5897\u984d\u306f\u306a\u3057\uff09<\/span><\/span><\/td>\n<td style=\"width: 28.418%;\">\u30fb\u5951\u7d04\u5909\u66f4\u524d\u3068\u540c\u3058\u30b5\u30fc\u30d3\u30b9\u8ffd\u52a0\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"font-size: medium; color: #333333;\">\u30d1\u30bf\u30fc\u30f32\u3068\u540c\u69d8\u306b<\/span>\u8003\u3048\u308b<br \/>\n\u30fb\u5951\u7d04\u5909\u66f4\u524d\u3068\u5225\u306e\u30b5\u30fc\u30d3\u30b9\u8ffd\u52a0\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"font-size: medium; color: #333333;\">\u30d1\u30bf\u30fc\u30f33\u3068\u540c\u69d8\u306b\u8003\u3048\u308b<\/span><\/td>\n<td style=\"width: 21.4843%;\"><span style=\"font-size: medium; color: #333333;\">\u30fb\u5951\u7d04\u5909\u66f4\u524d\u3068\u540c\u3058\u30b5\u30fc\u30d3\u30b9\u8ffd\u52a0\u306b\u3064\u3044\u3066\u306f\u3001\u30d1\u30bf\u30fc\u30f32\u3068\u540c\u69d8\u306b\u51e6\u7406\u3059\u308b<\/span><br \/>\n<span style=\"font-size: medium; color: #333333;\">\u30fb\u5951\u7d04\u5909\u66f4\u524d\u3068\u5225\u306e\u30b5\u30fc\u30d3\u30b9\u8ffd\u52a0\u306b\u3064\u3044\u3066\u306f\u3001\u30d1\u30bf\u30fc\u30f33\u3068\u540c\u69d8\u306b\u51e6\u7406\u3059\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-3\">\n<p><strong>\uff08<\/strong><strong><span style=\"font-size: 16px; color: #333333;\">\u30d1\u30bf\u30fc\u30f31\u306e<\/span><\/strong><strong>\u5177\u4f53\u4f8b\uff09<\/strong><br \/>\n\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9A\u3092\u63d0\u4f9b\u3059\u308bSaaS\u5951\u7d04\uff08\u6708\u984d\u5229\u7528\u65992,000\u5186\u30011\u5e74\u5951\u7d04\uff09\u3092\u5909\u66f4\u3057\u3001\u65e2\u5b58\u306e\u5951\u7d04\u306b\u306f\u306a\u3044\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9B\u3092\u8ffd\u52a0\u3057\u305f\u3002\u306a\u304a\u3001\u5951\u7d04\u5909\u66f4\u306b\u4f34\u3044<span style=\"font-size: 16px; color: #333333;\">\u5229\u7528\u6599\u3092\u6708\u984d2,500\u5186\uff08\uff0b500\u5186\u3002\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3068\u540c\u984d<\/span><span style=\"font-size: 16px; color: #333333;\">\uff09\u306b\u5024\u4e0a\u3052\u3057\u305f\u3002<\/span><\/p>\n<p>\u2192\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9B\u306e\u8ffd\u52a0\u5206\u306b\u3064\u3044\u3066\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9A\u3068\u306f\u72ec\u7acb\u3057\u305f\u5951\u7d04\u3068\u8003\u3048\u308b<\/p>\n<ul>\n<li>\u5951\u7d04\u5909\u66f4\u524d\uff1a\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9A\u306e<span style=\"font-size: 16px; color: #333333;\">2,000\u5186\/\u6708<\/span>\u3092\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u5f8c\uff1a\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9A\u306e2,000\u5186\/\u6708\u3068\u306f\u5225\u306b\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9B\u306e500\u5186\/\u6708\u3092\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a<\/li>\n<\/ul>\n<\/div>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\uff08\u30d1\u30bf\u30fc\u30f32\u306e\u5177\u4f53\u4f8b\uff09<\/strong><br \/>\n\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9C\u3092\u63d0\u4f9b\u3059\u308bSaaS\u5951\u7d04\uff08\u5e74\u984d\u5229\u7528\u6599120,000\u5186\u30011\u5e74\u5951\u7d04\uff09\u306e\u5185\u5bb9\u30926\u30f6\u6708\u5f8c\u306b\u5909\u66f4\u3057\u3001\u6708\u984d3,000\u5186\u30d7\u30e9\u30b9\u3067\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u53ef\u80fd\u4eba\u6570\u3092100\u540d\u304b\u3089200\u540d\u306b\u5897\u3084\u3057\u305f\u3002<\/p>\n<p class=\"attention-p\">\u2192\u5229\u7528\u53ef\u80fd\u4eba\u6570\u306e\u5897\u52a0\u306b\u3088\u308b\u53d6\u5f15\u4fa1\u683c\u5909\u66f4\u3092\u53cd\u6620\u3057\u3066\u3001\u6b8b\u308a\u306e\u5951\u7d04\u671f\u9593\u306e\u53ce\u76ca\u984d\u3092\u8a08\u7b97\u3057\u76f4\u3059<\/p>\n<ul>\n<li>\u6b8b\u671f\u9593\uff1a6\u304b\u6708<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u524d\uff1a\u5e74120,000\u5186\/12\u304b\u6708=10,000\u5186\/\u6708\u3092\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u5f8c\uff1a10,000\u5186\uff0b\u4eba\u6570\u5897\u52a0\u52063,000\u5186\uff1d13,000\u5186\/\u6708\u3092\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a<\/li>\n<\/ul>\n<\/div>\n<div class=\"attention a-3\">\n<p><strong>\uff08\u30d1\u30bf\u30fc\u30f33\u306e\u5177\u4f53\u4f8b\uff09<\/strong><br \/>\n\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9D\u3092\u63d0\u4f9b\u3059\u308bSaaS\u5951\u7d04\uff08\u5e74\u984d\u5229\u7528\u659912,000\u5186\u30011\u5e74\u5951\u7d04\uff09\u30926\u30f6\u6708\u5f8c\u306b\u5909\u66f4\u3057\u3001\u65e2\u5b58\u306e\u5951\u7d04\u306b\u306f\u306a\u3044\u65b0\u6a5f\u80fd\u3092\u4ed8\u52a0\u3059\u308b\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u30b5\u30fc\u30d3\u30b9\uff08\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f60,000\u5186\uff09\u3092\u5024\u5f15\u304d\u3057\u306624,000\u5186\u3067\u8ffd\u52a0\u3057\u305f\u3002<\/p>\n<p>\u2192\u5951\u7d04\u5909\u66f4\u6642\u70b9\u3067\u306e\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\uff08\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9D\u306e6\u30f6\u6708\u5206\u3068\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u30b5\u30fc\u30d3\u30b9\uff09\u306b\u5bfe\u3057\u3001\u518d\u8a08\u7b97\u3057\u305f\u5bfe\u4fa1\u3092\u914d\u5206\u3059\u308b<\/p>\n<ol>\n<li>\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\u5bfe\u4fa1\u3092\u7b97\u51fa\u3059\u308b\n<ul>\n<li>\u6b8b\u671f\u9593\uff1a6\u304b\u6708<\/li>\n<li>\u5f53\u521d\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u3046\u3061\u3001\u307e\u3060\u53ce\u76ca\u8a8d\u8b58\u3055\u308c\u3066\u3044\u306a\u3044\u984d\uff1a12,000\u5186\u00f712\u304b\u6708\u00d76\u30f6\u6708\uff1d6,000\u5186<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u524d\u5f8c\u306e\u5bfe\u4fa1\u306e\u5dee\u984d\u5206\uff1a24,000\u5186<\/li>\n<li>\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u3079\u304d\u5bfe\u4fa1\uff1a6,000\u5186\uff0b24,000\u5186\uff1d30,000\u5186<\/li>\n<\/ul>\n<\/li>\n<li>\u5404\u5c65\u884c\u7fa9\u52d9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u306b\u57fa\u3065\u304d\u3001\u4e0a\u8a18\u306e\u5bfe\u4fa1\u3092\u914d\u5206\u3059\u308b\n<ul>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9D\uff1a\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\uff1d12,000\u5186\uff1a60,000\u5186\uff1d1:5<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9D\u306e\u5bfe\u4fa1\uff1a30,000\u5186\u00d71\/6=5,000\u5186<\/li>\n<li>\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u306e\u5bfe\u4fa1\uff1a30,000\u5186\u00d75\/6=25,000\u5186<\/li>\n<\/ul>\n<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u5909\u5316\n<ul>\n<li>\u5951\u7d04\u5909\u66f4\u524d\uff1a\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9D\u306e\u5e7412,000\u5186\/12\u304b\u6708=1,000\u5186\/\u6708\u3092\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u5f8c\n<ul>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9D\u306e5,000\u5186\/6\u304b\u6708\u2252833\u5186\/\u6708\u3092\u3001\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u306e25,000\u5186\u306f\u3001\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u5b8c\u4e86\u6642\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<div class=\"attention a-3\">\n<p><strong>\uff08\u30d1\u30bf\u30fc\u30f34\u306e\u5177\u4f53\u4f8b\uff09<\/strong><br \/>\n\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9E\u3092\u63d0\u4f9b\u3059\u308bSaaS\u5951\u7d04\uff08\u5e74\u984d\u5229\u7528\u6599120,000\u5186\u30011\u5e74\u5951\u7d04\uff09\u306e\u5185\u5bb9\u3092\u30016\u30f6\u6708\u5f8c\u306b\u6b21\u306e\u901a\u308a\u5909\u66f4\u3059\u308b\u3002<\/p>\n<ul>\n<li>\u65e2\u5b58\u306e\u5951\u7d04\u306b\u306f\u306a\u3044\u65b0\u6a5f\u80fd\u3092\u4ed8\u52a0\u3059\u308b\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u30b5\u30fc\u30d3\u30b9\uff08\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306f60,000\u5186\uff09\u3092\u5024\u5f15\u304d\u3057\u306624,000\u5186\u3067\u8ffd\u52a0\u3057\u305f\u3002<\/li>\n<li>\u6708\u984d\u5229\u7528\u6599\u30922,000\u5186\u30d7\u30e9\u30b9\u3057\u3066\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9E\u306e\u5229\u7528\u53ef\u80fd\u4eba\u6570\u309210\u540d\u304b\u3089100\u540d\u306b\u5897\u3084\u3057\u305f\u3002<\/li>\n<\/ul>\n<p>\u2192\u6b8b\u308a\u306e\u5951\u7d04\u671f\u9593\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u306b\u3088\u308b\u5f71\u97ff\u306f\u30d1\u30bf\u30fc\u30f33\u306e\u901a\u308a\u306b\u3001\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9E\u306e\u5229\u7528\u4eba\u6570\u8ffd\u52a0\u306b\u3088\u308b\u5f71\u97ff\u306f\u30d1\u30bf\u30fc\u30f32\u306e\u901a\u308a\u306b\u51e6\u7406\u3059\u308b<\/p>\n<ol>\n<li>\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u306b\u3088\u308b\u5f71\u97ff\uff08\u30d1\u30bf\u30fc\u30f33\uff09\n<ol>\n<li>\u5951\u7d04\u5909\u66f4\u6642\u70b9\u3067\u6b8b\u3063\u3066\u3044\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u4eba\u6570\u8ffd\u52a0\u5206\u306e\u5f71\u97ff\u306f\u9664\u304f\uff09\u306b\u914d\u5206\u3059\u308b\u5bfe\u4fa1\u3092\u7b97\u51fa\u3059\u308b\n<ul>\n<li>\u6b8b\u671f\u9593\uff1a6\u304b\u6708<\/li>\n<li>\u5f53\u521d\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u3046\u3061\u3001\u307e\u3060\u53ce\u76ca\u8a8d\u8b58\u3055\u308c\u3066\u3044\u306a\u3044\u984d\uff1a120,000\u5186\u00f712\u304b\u6708\u00d76\u30f6\u6708\uff1d60,000\u5186<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u524d\u5f8c\u306e\u5bfe\u4fa1\u306e\u5dee\u984d\u5206\uff08\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u5206\u306e\u307f\uff09\uff1a24,000\u5186<\/li>\n<li>\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u3079\u304d\u5bfe\u4fa1\uff1a60,000\u5186\uff0b24,000\u5186\uff1d84,000\u5186<\/li>\n<\/ul>\n<\/li>\n<li>\u5404\u5c65\u884c\u7fa9\u52d9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u306b\u57fa\u3065\u304d\u3001\u4e0a\u8a18\u306e\u5bfe\u4fa1\u3092\u5272\u308a\u5f53\u3066\u308b\n<ul>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9E\uff1a\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\uff1d120,000\u5186\uff1a60,000\u5186\uff1d2:1<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9E\u306e\u5bfe\u4fa1\uff1a84,000\u5186\u00d72\/3=56,000\u5186<\/li>\n<li>\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u306e\u5bfe\u4fa1\uff1a84,000\u5186\u00d71\/3=28,000\u5186<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9E\u306e\u5229\u7528\u4eba\u6570\u8ffd\u52a0\u306b\u3088\u308b\u5f71\u97ff\uff08\u30d1\u30bf\u30fc\u30f32\uff09\n<ul>\n<li>\u4eba\u6570\u8ffd\u52a0\u52062,000\u5186\u3092\u3001\u8ffd\u52a0\u3067\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b<\/li>\n<\/ul>\n<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u5909\u5316\n<ul>\n<li>\u5951\u7d04\u5909\u66f4\u524d\uff1a\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9E\u306e\u5e74120,000\u5186\u00f712\u304b\u6708=10,000\u5186\/\u6708\u3092\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u5f8c\uff1a\n<ul>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9E\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u5408\u8a08\u984d\u3092\u6bce\u6708\u672b\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\n<ul>\n<li>\u5951\u7d04\u5909\u66f4\u6642\u70b9\u3067\u306e\u6b8b\u308a\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u5bfe\u4fa156,000\u5186\u00f76\u304b\u6708\u22529,333\u5186<\/li>\n<li>\u5951\u7d04\u5909\u66f4\u306b\u3088\u308b\u4eba\u6570\u8ffd\u52a0\u52062,000\u5186<\/li>\n<\/ul>\n<\/li>\n<li>\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u306e\u5bfe\u4fa128,000\u5186\u306f\u3001\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u5b8c\u4e86\u6642\u306b\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u5951\u7d04\u5909\u66f4\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u8ffd\u52a0\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5185\u5bb9\u304c\u65e2\u5b58\u306e\u5951\u7d04\u5185\u5bb9\u306b\u7167\u3089\u3057\u3066\u91cd\u8981\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u30d1\u30bf\u30fc\u30f31\uff5e3\u306e\u3046\u3061\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3067\u53ce\u76ca\u8a8d\u8b58\u3092\u884c\u3063\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"mgenm4g03kpk6lkvb96ja\">3-6.\u9014\u4e2d\u89e3\u7d04\u30fb\u4e0b\u4f4d\u30d7\u30e9\u30f3\u3078\u306e\u5909\u66f4\u6642\u306e\u524d\u53d7\u91d1\u51e6\u7406<\/h3>\n<p>SaaS\u5951\u7d04\u305d\u306e\u3082\u306e\u306e\u89e3\u7d04\u3084\u4e0b\u4f4d\u306e\u6599\u91d1\u30d7\u30e9\u30f3\u3078\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u3001\u3059\u3067\u306b\u524d\u53d7\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306e\u5e74\u984d\u5229\u7528\u6599\u306e\u3046\u3061\u3001\u6b8b\u308a\u671f\u9593\u306e\u5206\u306e\u51e6\u7406\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u6b8b\u308a\u671f\u9593\u5206\u306e\u524d\u53d7\u91d1\u3092\u8fd4\u91d1\u3059\u308b\u5834\u5408\u3068\u3057\u306a\u3044\u5834\u5408\u306b\u3088\u3063\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u51e6\u7406\u306e\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th colspan=\"2\" style=\"text-align: center; width: 52.7344%;\">\u6b8b\u308a\u671f\u9593\u5206\u306e\u8fd4\u91d1<\/th>\n<th style=\"text-align: center; width: 49.1319%;\">\u51e6\u7406\u65b9\u6cd5<\/th>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 17.4479%; text-align: center;\">\u8fd4\u91d1\u3042\u308a<\/td>\n<td style=\"width: 33.3333%;\"><span style=\"font-size: medium; color: #000000;\">\u81ea\u793e\u3067\u632f\u8fbc\u624b\u6570\u6599\u3092\u8ca0\u62c5<\/span><\/td>\n<td style=\"width: 49.1319%;\">\u8fd4\u91d1\u6642\u306b\u3001\u524d\u53d7\u91d1\u306e\u5168\u984d\u3092\u8fd4\u91d1\u984d\u3067\u76f8\u6bba\u3059\u308b\u3068\u5171\u306b\u3001\u632f\u8fbc\u624b\u6570\u6599\u3092\u8ffd\u52a0\u3067\u8cbb\u7528\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%;\">\u9867\u5ba2\u304c\u632f\u8fbc\u624b\u6570\u6599\u3092\u8ca0\u62c5<\/td>\n<td style=\"width: 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