{"id":550,"date":"2025-01-14T10:00:00","date_gmt":"2025-01-14T01:00:00","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=550"},"modified":"2025-10-15T19:53:02","modified_gmt":"2025-10-15T10:53:02","slug":"operating-cash-flow","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/operating-cash-flow","title":{"rendered":"\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\uff1f\u78ba\u8a8d\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3084\u6539\u5584\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"

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\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u4e0a\u3067\u3001\u4f1a\u793e\u306b\u51fa\u5165\u308a\u3059\u308b\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u305f\u3044\u6642<\/strong><\/span>\u306b\u6b20\u304b\u305b\u306a\u3044\u306e\u304c\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong>\u3067\u3059\u3002\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u304d\u3061\u3093\u3068\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3001\u300c<\/span>\u5229\u76ca\u306f\u51fa\u3066\u3044\u308b\u306e\u306b\u8cc7\u91d1\u304c\u6b8b\u3063\u3066\u3044\u306a\u3044\u300d\u300c\u4ed5\u5165\u308c\u4ee3\u91d1\u3092\u6255\u3044\u305f\u3044\u306e\u306b\u73fe\u91d1\u304c\u306a\u3044\u300d\u306a\u3069\u306e\u3088\u3046\u306a\u4e8b\u614b\u306b\u76f4\u9762\u3057\u3001\u6700\u60aa\u306e\u5834\u5408\u306f\u8cc7\u91d1\u4e0d\u8db3\u306b\u3088\u308b\u5012\u7523<\/strong>\u3068\u3044\u3046\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n

\u4f1a\u793e\u306e\u8cc7\u91d1\u7ba1\u7406\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5132\u3051\u3060\u3051\u3067\u306a\u304f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3068\u3066\u3082\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u4f55\u304b\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3069\u306e\u3088\u3046\u306b\u5206\u6790\u3057\u3066\u7d4c\u55b6\u6539\u5584\u306b\u3064\u306a\u3052\u3066\u3044\u3051\u3070\u3088\u3044\u306e\u304b\u3001\u3055\u3089\u306b\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong>\u307e\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/strong>\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n

1.\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u4f01\u696d\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u73fe\u91d1\u53ce\u652f<\/h2>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u3001\u4f01\u696d\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u73fe\u91d1\u306e\u53ce\u652f<\/strong>\u3092\u8868\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u898b\u308b\u3053\u3068\u3067\u3001<\/span><\/span>\u58f2\u4e0a\u306b\u3088\u308b\u73fe\u91d1\u53ce\u5165\u3084\u4ed5\u5165\u30fb\u7d4c\u8cbb\u306b\u3088\u308b\u73fe\u91d1\u652f\u51fa\u306a\u3069\u3001\u672c\u696d\uff08\u55b6\u696d\u6d3b\u52d5\uff09\u306b\u304a\u3051\u308b\u304a\u91d1\u306e\u52d5\u304d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span>\u55b6\u696d<\/span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u672c\u696d\u306e\u55b6\u696d\u6d3b\u52d5\u304c\u3069\u308c\u3060\u3051\u306e\u73fe\u91d1\u3092\u751f\u307f\u51fa\u3057\u3066\u3044\u308b\u304b\u3092\u793a\u3059\u305f\u3081\u3001\u4f01\u696d\u306e\u77ed\u671f\u7684\u306a\u8ca1\u52d9\u5065\u5168\u6027\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u5f79\u5272<\/span>\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

\u307e\u305f\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u4e3b\u8981\u306a\u4f1a\u8a08\u5831\u544a\u66f8<\/span>\u3067\u3042\u308b<\/span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u9805\u76ee\u306e\uff11\u3064<\/strong>\u3067\u3059\u3002<\/span>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u9805\u76ee\u306b\u306f\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u4ed6\u306b\u3001\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

<\/p>\n

2.\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30d7\u30e9\u30b9\u306b\u3059\u308b\u8981\u7d20\u3001\u30de\u30a4\u30ca\u30b9\u306b\u3059\u308b\u8981\u7d20<\/h2>\n

\u3067\u306f\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u69cb\u6210\u3059\u308b\u8981\u7d20\u3092\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30d7\u30e9\u30b9\u306b\u3059\u308b\u8981\u7d20\u30fb\u30de\u30a4\u30ca\u30b9\u306b\u3059\u308b\u8981\u7d20\u306b\u5206\u3051\u3066\u898b\u3066\u307f\u307e\u3057\u3087\u3046<\/span>\u3002<\/span><\/p>\n\n\n\n\n
\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30d7\u30e9\u30b9\u306b\u3059\u308b\u8981\u7d20<\/span><\/td>\n\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30de\u30a4\u30ca\u30b9\u306b\u3059\u308b\u8981\u7d20<\/span><\/td>\n<\/tr>\n
\u30fb\u5546\u54c1\u306e\u8ca9\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u3088\u308b\u73fe\u91d1\u53ce\u5165
\n\u30fb\u53d7\u53d6\u624b\u5f62\u306e\u73fe\u91d1\u5316<\/span>
\n\u30fb\u4fdd\u967a\u91d1\u53ce\u5165
\n\u30fb\u5229\u606f\u3084\u914d\u5f53\u91d1\u306e\u53d7\u53d6\u308a<\/p>\n

 <\/p>\n<\/td>\n

\u30fb\u5546\u54c1\u306a\u3069\u306e\u4ed5\u5165\u308c\u306b\u3088\u308b\u73fe\u91d1\u652f\u51fa
\n\u30fb\u652f\u6255\u624b\u5f62\u306e\u6c7a\u6e08<\/span>
\n\u30fb\u4eba\u4ef6\u8cbb\u306e\u73fe\u91d1\u652f\u51fa
\n\u30fb\u7d4c\u8cbb\u306e\u73fe\u91d1\u652f\u51fa<\/span>
\n\u30fb\u6cd5\u4eba\u7a0e\u306e\u652f\u6255\u3044
\n\u30fb\u5229\u606f\u306e\u652f\u6255\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u3046\u3061\u3001<\/span>\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30d7\u30e9\u30b9\u306b\u3059\u308b\u8981\u7d20\u306b\u306f\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u3088\u308b\u73fe\u91d1\u53ce\u5165\u3084\u3001\u53d7\u53d6\u624b\u5f62\u306e\u73fe\u91d1\u5316\u306a\u3069<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30de\u30a4\u30ca\u30b9\u306b\u3059\u308b\u8981\u7d20\u306f\u3001\u5546\u54c1\u306a\u3069\u306e\u4ed5\u5165\u308c\u3084\u652f\u6255\u624b\u5f62\u306e\u6c7a\u6e08\u3001<\/span>\u4eba\u4ef6\u8cbb\u3001\u7d4c\u8cbb\u306a\u3069\u306e\u73fe\u91d1\u652f\u51fa\u5206<\/strong>\u3067\u3059\u3002<\/span><\/span><\/span><\/span><\/p>\n

\u3055\u3089\u306b\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u306f<\/span>\u4e0a\u8a18\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u95a2\u308f\u308b\u73fe\u91d1\u306e\u53ce\u652f\u4ee5\u5916\u306b\u3082\u3001<\/strong><\/span>\u6295\u8cc7\u6d3b\u52d5\u3084\u8ca1\u52d9\u6d3b\u52d5\u4ee5\u5916\u306e\u9805\u76ee\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/strong>\u4f8b\u3048\u3070\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30d7\u30e9\u30b9\u306b\u3059\u308b\u8981\u7d20\u306b\u306f\u4fdd\u967a\u91d1\u53ce\u5165\u3001<\/strong>\u5229\u606f\u3084\u914d\u5f53\u91d1\u306e\u53d7\u3051\u53d6\u308a\u3001<\/strong>\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u30de\u30a4\u30ca\u30b9\u306b\u3059\u308b\u8981\u7d20\u306b\u306f<\/strong><\/span><\/span><\/span>\u6cd5\u4eba\u7a0e\u306e\u652f\u6255\u3044\u3084\u5229\u606f\u306e\u652f\u6255\u3044<\/strong>\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306b\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8981\u7d20\u306b\u306f\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u76f4\u63a5\u95a2\u308f\u308b\u90e8\u5206\u3068\u76f4\u63a5\u95a2\u308f\u308a\u306e\u306a\u3044\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u7d14\u7c8b\u306a\u55b6\u696d\u6d3b\u52d5\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u3067\u306f\u3001<\/span>\u55b6\u696d\u6d3b\u52d5\u306e\u90e8\u5206\u3067\u5c0f\u8a08\u3092\u51fa\u3057\u3066\u3001\u6295\u8cc7\u6d3b\u52d5\u30fb\u8ca1\u52d9\u6d3b\u52d5\u4ee5\u5916\u306e\u9805\u76ee\u3092\u52a0\u3048\u305f\u5168\u4f53\u306e\u5408\u8a08\u3092\u51fa\u3059\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<\/span>6\u7ae0<\/span><\/a>\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n

3.\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30d7\u30e9\u30b9\u306e\u5834\u5408\u306b\u78ba\u8a8d\u3059\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\uff12\u3064<\/h2>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3067\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3060\u3051\u3067\u306f\u63b4\u307f\u304d\u308c\u306a\u3044<\/strong><\/span>\u8cc7\u91d1\u306e\u6d41\u308c<\/strong>\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u672c\u696d\u304c\u9806\u8abf\u304b\u3001\u5229\u76ca\u306e\u51fa\u306a\u3044\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u58f2\u3063\u3066\u3044\u306a\u3044\u304b\u3001<\/span>\u73fe\u91d1\u306e\u56de\u53ce\u304c\u3046\u307e\u304f\u3044\u3063\u3066\u3044\u308b\u304b<\/span>\u306a\u3069\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u3053\u3053\u304b\u3089\u306f\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30d7\u30e9\u30b9\u3060\u3063\u305f\u5834\u5408\u3068\u30de\u30a4\u30ca\u30b9\u3060\u3063\u305f\u5834\u5408\u306b\u898b\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u30dd\u30a4\u30f3\u30c8\u2460\u3000\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u5272\u5408\u304c\u591a\u304f\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u3001\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u9593\u63a5\u6cd5\u3092\u7528\u3044\u305f\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u5229\u76ca\u306b\u52a0\u7b97<\/strong>\u3055\u308c\u308b\u305f\u3081\u3001<\/span><\/span>\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30d7\u30e9\u30b9\u306b\u306a\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u6e1b\u4fa1\u511f\u5374\u306b\u3088\u308b\u5f71\u97ff\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u52a0\u7b97\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u30d7\u30e9\u30b9\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u304c\u7d42\u308f\u3063\u305f\u7fcc\u671f\u4ee5\u964d\u306e\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u6e1b\u5c11<\/strong>\u3057\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u306b\u3088\u308b<\/span><\/span>\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001<\/span>6\u7ae0<\/a><\/span>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n

\u30dd\u30a4\u30f3\u30c8\u2461\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5229\u76ca\u3068\u6bd4\u8f03\u3057\u3066\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5229\u76ca\u3068\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u672c\u696d\u306e\u73fe\u91d1\u53ce\u652f\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/span>\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u55b6\u696d\u5229\u76ca\u304c\u3001\u4e00\u4f1a\u8a08\u671f\u9593\u5185\u306e\u672c\u696d\u306b\u3088\u308b\u5229\u76ca\u3092\u8868\u3059\u306e\u306b\u5bfe\u3057\u3066\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4e00\u4f1a\u8a08\u671f\u9593\u5185\u306e\u672c\u696d\u306b\u3088\u308b\u73fe\u91d1\u53ce\u652f\u3092\u8868\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u55b6\u696d\u6d3b\u52d5\u304c\u9806\u8abf\u306b\u9032\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u3001\u55b6\u696d\u5229\u76ca\u3088\u308a\u3082\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u5927\u304d\u304f<\/strong>\u306a\u308a\u307e\u3059\u3002<\/span>\u00a0<\/span><\/p>\n

4.\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306b\u78ba\u8a8d\u3059\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c82\u3064<\/h2>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u3001\u305d\u306e<\/strong>\u30de\u30a4\u30ca\u30b9\u304c\u4e00\u6642\u7684\u306a\u3082\u306e\u306a\u306e\u304b\u3001\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u305f\u3081\u306a\u306e\u304b\u3001\u898b\u6975\u3081\u304c\u5fc5\u8981<\/strong>\u3067<\/span>\u200b\u3059\u3002\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u57fa\u672c\u7684\u306b\u306f\u30d7\u30e9\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u306e\u9805\u76ee\u3067\u3059\u304c\u3001<\/span>\u4f01\u696d\u306e\u6210\u9577\u904e\u7a0b\u3067\u652f\u51fa\u304c\u5897\u3048\u3066\u3001\u4e00\u6642\u7684\u306b\u30de\u30a4\u30ca\u30b9\u306b\u8ee2\u3058\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span>\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306b\u78ba\u8a8d\u3059\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n

\u30dd\u30a4\u30f3\u30c8\u2460\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u3082\u8d64\u5b57\u304c\u7d9a\u3044\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3067\u3082\u3001\u65b0\u898f\u4e8b\u696d\u3084\u8a2d\u5099\u6295\u8cc7\u306b\u3088\u3063\u3066\u4e00\u6642\u7684\u306b\u652f\u51fa\u304c\u5148\u884c\u3057\u3066\u3044\u308b\u5834\u5408<\/strong>\u3067\u3042\u308c\u3070\u3001\u30de\u30a4\u30ca\u30b9\u3082\u4e00\u6642\u7684\u306a\u3082\u306e<\/span>\u3060\u3068\u3044\u3048\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u898b\u6bd4\u3079\u308b\u306e\u304c\u6709<\/span>\u52b9\u3067\u3059\u3002<\/span>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u3082\u8d64\u5b57\u304c\u7d9a\u3044\u3066\u3044\u308b\u5834\u5408<\/strong>\u306f\u3001\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/span><\/span><\/span>\u305f\u3081\u65e9\u6025\u306b\u5bfe\u5fdc\u7b56\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n

\u30dd\u30a4\u30f3\u30c8\u2461\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5229\u76ca\u3068\u6bd4\u8f03\u3057\u3066\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u3069\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b<\/h3>\n

\u55b6\u696d\u5229\u76ca\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u306e\u306b\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u6e1b\u5c11\u3057\u3066\u3044\u305f\u5834\u5408<\/strong>\u306f\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u30b5\u30a4\u30af\u30eb\u306b\u554f\u984c\u304c\u3042\u308b<\/span>\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u58f2\u4e0a\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u624b\u5143\u306e\u73fe\u91d1\u6b8b\u9ad8\u304c\u5897\u3048\u306a\u3044\u3068\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u58f2\u4e0a\u304c\u50b5\u6a29\u3068\u3044\u3046\u5f62\u3067\u5897\u3048\u3066\u3082\u3001\u58f2\u639b\u91d1\u56de\u53ce\u304c\u9806\u8abf\u3067\u306a\u3051\u308c\u3070\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u306f\u60aa\u5316<\/strong>\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u614b\u304c\u7d9a\u304f\u3068\u3001<\/span>\u5e33\u7c3f\u4e0a\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u652f\u6255\u3044\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u5012\u7523\u3057\u3066\u3057\u307e\u3046<\/span><\/span>\u9ed2\u5b57\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b<\/span>\u305f\u3081\u3001\u65e9\u6025\u306b\u5bfe\u5fdc\u7b56\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/span><\/p>\n

5.\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5897\u52a0\u3055\u305b\u308b\u65b9\u6cd5\uff15\u3064<\/h2>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u30de\u30a4\u30ca\u30b9\u304c\u7d9a\u304f\u5834\u5408\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5897\u52a0\u3055\u305b\u308b<\/strong><\/span>\u65e9\u6025\u306a\u5bfe\u5fdc\u7b56<\/strong>\u304c\u5fc5\u8981<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u5bfe\u51e6\u304c\u9045\u308c\u308c\u3070\u3001\u7d4c\u55b6\u96e3\u306b\u3082\u9665\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n

\u3053\u3053\u304b\u3089\u306f\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5897\u3084\u3059\u4e3b\u306a\u65b9\u6cd5\u30925\u3064\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

5-1.\u5229\u76ca\u3092\u5897\u3084\u3059<\/h3>\n

\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u6700\u3082\u52b9\u679c\u7684\u306a\u65b9\u6cd5\u306f\u3001\u5229\u76ca\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u3059\u3002\u5229\u76ca\u306e\u5897\u3084\u3057\u65b9\u3068\u3057\u3066\u306f\u3001\u65b0\u898f\u9867\u5ba2\u306e\u7372\u5f97\u3084\u65e2\u5b58\u9867\u5ba2\u304b\u3089\u306e\u58f2\u4e0a\u5897\u52a0\u3001\u4fa1\u683c\u8a2d\u5b9a\u306e\u898b\u76f4\u3057\u3001<\/span><\/strong>\u539f\u4fa1\u3084\u7d4c\u8cbb\u306e\u898b\u76f4\u3057<\/strong>\u306a\u3069\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u307e\u305f\u3001\u65b0\u3057\u3044\u5e02\u5834\u3078\u306e\u53c2\u5165\u3084\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u6226\u7565\u306e\u898b\u76f4\u3057\u3001\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u6d3b\u52d5\u306e\u5f37\u5316<\/strong>\u3082\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u306b\u306f<\/span>\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n

5-2.\u58f2\u4e0a\u306e\u56de\u53ce\u3092\u65e9\u3081\u308b<\/h3>\n

\u58f2\u639b\u91d1\u3084\u53d7\u53d6\u624b\u5f62\u306a\u3069\u3001\u58f2\u4e0a\u91d1\u306e\u56de\u53ce\u3092\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u884c\u3046\u3053\u3068\u3082\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u306b\u306f\u52b9\u679c\u7684\u3067\u3059\u3002\u58f2\u639b\u91d1\u306e\u7ba1\u7406\u3092\u5fb9\u5e95\u3057\u3001\u56de\u53ce\u9045\u5ef6\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/strong>\u307e\u305f\u3001\u65b0\u898f\u306e\u53d6\u5f15\u5148\u306b\u306f\u65e9\u671f\u56de\u53ce\u304c\u53ef\u80fd\u306a\u5951\u7d04\u6761\u4ef6<\/strong>\u3092\u8a2d\u5b9a\u3057\u3001\u65e2\u5b58\u306e\u53d6\u5f15\u5148\u306b\u306f\u56de\u53ce\u6761\u4ef6\u306e\u898b\u76f4\u3057<\/strong>\u3092\u4ea4\u6e09\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

5-3.\u652f\u6255\u3044\u6761\u4ef6\u3092\u898b\u76f4\u3059<\/h3>\n

\u652f\u6255\u3044\u6761\u4ef6\u3092\u898b\u76f4\u3057\u3001\u652f\u6255\u3044\u3092\u5f8c\u6255\u3044\u306b\u3059\u308b<\/strong>\u3053\u3068\u3067\u3082\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u6539\u5584\u3057\u307e\u3059<\/span>\u3002\u4f8b\u3048\u3070\u3001<\/span>\u4ed5\u5165\u308c\u6642\u306b\u73fe\u91d1\u6255\u3044\u3057\u3066\u3044\u305f\u3082\u306e\u3092\u4ed5\u5165\u308c\u306e\uff11\u30f6\u6708\u5f8c\u6255\u3044\u306b\u5909\u66f4\u3059\u308b\u3068\u3001\u4ed5\u5165\u4ee3\u91d1\u306e\u652f\u6255\u3044\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u9045\u304f\u306a\u308b\u305f\u3081\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u30d7\u30e9\u30b9\u8981\u56e0\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/span>\u652f\u6255\u3044\u30b5\u30a4\u30af\u30eb\u304c\u9577\u304f\u306a\u308b<\/strong><\/span>\u200b\u200b<\/strong>\u3053\u3068\u3067\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u3082\u4f59\u88d5<\/span>\u200b\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n

5-4.\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u6d3b\u7528\u3059\u308b<\/h3>\n

\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u6d3b\u7528\u3082\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u5897\u3084\u3059\u65b9\u6cd5\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001<\/strong>\u6c7a\u6e08\u5206\u306f\u5f8c\u65e5<\/strong>\u307e\u3068\u3081\u3066\u53e3\u5ea7\u304b\u3089\u306e\u5f15\u304d\u843d\u3068\u3057<\/strong>\u3068\u306a\u308b\u306e\u3067\u200b\u3001\u652f\u6255\u3044\u307e\u3067\u306b\u6642\u9593\u306e\u4f59\u88d5\u200b\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n

5-5.\u56fa\u5b9a\u8cc7\u7523\u3092\u51e6\u5206\u3059\u308b<\/h3>\n

\u56fa\u5b9a\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3082\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u3072\u3068\u3064<\/span>\u306e\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/span>\u5fc5\u8981\u4ee5\u4e0a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u56fa\u5b9a<\/strong>\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e00\u6642\u7684\u306b\u5927\u304d\u306a\u73fe\u91d1\u3092\u624b\u306b\u5165\u308c\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8cc7\u7523\u58f2\u5374\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u305f<\/span><\/span>\u200b\u8cc7\u91d1\u3092\u4e8b\u696d\u62e1\u5927\u3084\u50b5\u52d9\u8fd4\u6e08\u306b\u6d3b\u7528\u3059\u308c\u3070\u3001\u7d4c\u55b6\u6539\u5584<\/span><\/span>\u200b\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n

6.\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff12\u3064<\/h2>\n

\u3053\u3053\u304b\u3089\u306f\u3001\u5b9f\u969b\u306b\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u3001\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u306e\uff12\u3064<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3067\u3082\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u5408\u8a08\u91d1\u984d\u306f\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u8a08\u7b97\u306b\u4f7f\u3046\u9805\u76ee\u3084\u5f97\u3089\u308c\u308b\u60c5\u5831\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

6-1.\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n

\u307e\u305a\u306f\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u76f4\u63a5\u6cd5\u3092\u7528\u3044\u305f\u5834\u5408\u3068\u9593\u63a5\u6cd5\u3092\u7528\u3044\u305f\u5834\u5408\u306e\u3001\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n
\u8a08\u7b97\u65b9\u6cd5<\/td>\n\u30e1\u30ea\u30c3\u30c8<\/td>\n\u30c7\u30e1\u30ea\u30c3\u30c8<\/td>\n<\/tr>\n
\u76f4\u63a5\u6cd5<\/td>\n\n
    \n
  • \u73fe\u91d1\u306e\u6d41\u308c\u304c\u76f4\u63a5\u7684\u306b\u793a\u3055\u308c\u308b<\/li>\n
  • \u8a73\u7d30\u306a\u73fe\u91d1\u53d6\u5f15\u306e\u60c5\u5831\u304c\u5f97\u3089\u308c\u308b<\/li>\n
  • \u8cc7\u91d1\u7e70\u308a\u306e\u7ba1\u7406\u306b\u9069\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • \u4f5c\u6210\u306b\u624b\u9593\u304c\u304b\u304b\u308b
    \n\uff08\u4e3b\u8981\u306a\u53d6\u5f15\u3054\u3068\u306e\u30c7\u30fc\u30bf\u304c\u5fc5\u8981\u306a\u305f\u3081\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\u9593\u63a5\u6cd5<\/td>\n\n
    \n
  • \u4f5c\u6210\u306b\u624b\u9593\u304c\u304b\u304b\u3089\u306a\u3044<\/span><\/span>
    \n\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u3042\u308c\u3070\u4f5c\u6210\u3067\u304d\u308b\u305f\u3081\uff09<\/span><\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • \u73fe\u91d1\u306e\u6d41\u308c\u304c\u76f4\u63a5\u7684\u306b\u793a\u3055\u308c\u306a\u3044<\/li>\n
  • \u8a73\u7d30\u306a\u73fe\u91d1\u53d6\u5f15\u306e\u60c5\u5831\u304c\u628a\u63e1\u3057\u306b\u304f\u3044<\/li>\n
  • \u6e1b\u4fa1\u511f\u5374\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3084\u3059\u3044<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u76f4\u63a5\u6cd5\u3067\u306f\u3001\u624b\u9593\u306f\u304b\u304b\u308a\u307e\u3059\u304c<\/span><\/span><\/span>\u8a73\u7d30\u306a\u73fe\u91d1\u53d6\u5f15\u306e\u60c5\u5831\u304c\u5f97\u3089\u308c\u307e\u3059\u3002\u9593\u63a5\u6cd5\u3067\u306f\u3001\u624b\u9593\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u304c<\/span><\/span>\u8a73\u7d30\u306a\u73fe\u91d1\u53d6\u5f15\u306e\u60c5\u5831\u304c\u628a\u63e1\u3057\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

    \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff08IFRS\uff09\u3067\u306f\u76f4\u63a5\u6cd5\u304c\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u306e<\/span>\u4e0a\u5834\u4f01\u696d\u306a\u3069\u3067\u306f\u8a08\u7b97\u304c\u3057\u3084\u3059\u3044\u9593\u63a5\u6cd5\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002\u4f01\u696d\u306e\u898f\u6a21\u3084\u76ee\u7684\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b<\/strong>\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n

    \u25a0\u76f4\u63a5\u6cd5\u3068\u9593\u63a5\u6cd5\u3067\u306e\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u4f8b<\/strong><\/h4>\n

    <\/p>\n

    6-2.\u76f4\u63a5\u6cd5\u306b\u3088\u308b\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n

    \u76f4\u63a5\u6cd5\u3067\u306f\u3001\u73fe\u91d1\u30d9\u30fc\u30b9\u3067\u53ce\u5165\u3068\u652f\u51fa\u3092\u76f4\u63a5\u7684\u306b\u8a18\u9332\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/strong>\u5177\u4f53\u7684\u306b\u306f\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u73fe\u91d1\u53ce\u5165\u304b\u3089\u73fe\u91d1\u652f\u51fa\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u3088\u308a\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

    \n

    \u2460\u4e3b\u306a\u55b6\u696d\u6d3b\u52d5\u306e\u533a\u5206\u3054\u3068\u306b\u3001\u73fe\u91d1\u53ce\u5165\u3092\u96c6\u8a08\u3059\u308b
    \n\uff08\u4f8b\uff1a\u5546\u54c1\u306e\u8ca9\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u3088\u308b\u73fe\u91d1\u53ce\u5165\u3084\u3001\u53d7\u53d6\u624b\u5f62\u306e\u73fe\u91d1\u5316\u306a\u3069\uff09<\/p>\n

    \u2461\u4e3b\u306a\u55b6\u696d\u6d3b\u52d5<\/span>\u306e\u533a\u5206\u3054\u3068\u306b\u3001\u73fe\u91d1\u652f\u51fa\u3092\u96c6\u8a08\u3059\u308b<\/span>
    \n\uff08\u4f8b\uff1a\u5546\u54c1\u306a\u3069\u306e\u4ed5\u5165\u308c\u306b\u3088\u308b\u73fe\u91d1\u652f\u51fa\u3001\u652f\u6255\u624b\u5f62\u306e\u6c7a\u6e08\u3001\u4eba\u4ef6\u8cbb\u306e\u73fe\u91d1\u652f\u51fa\u3001\u7d4c\u8cbb\u306e\u73fe\u91d1\u652f\u51fa\u306a\u3069\uff09<\/p>\n

    \u2462\u73fe\u91d1\u53ce\u5165\u304b\u3089\u73fe\u91d1\u652f\u51fa\u3092\u5dee\u3057\u5f15\u304f<\/p>\n<\/div>\n

    6-3.\u9593\u63a5\u6cd5\u306b\u3088\u308b\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n

    \u9593\u63a5\u6cd5\u3067\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3092\u30d9\u30fc\u30b9\u306b\u3001\u55b6\u696d\u5229\u76ca\u306b\u95a2\u4fc2\u306e\u306a\u3044\u3082\u306e\u3092\u5dee\u3057\u5f15\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/strong>\u5177\u4f53\u7684\u306b\u306f\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u975e\u8cc7\u91d1\u640d\u76ca\u9805\u76ee\u3084\u55b6\u696d\u6d3b\u52d5\u306b\u95a2\u4fc2\u306e\u306a\u3044\u640d\u76ca\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u73fe\u91d1\u4ee5\u5916\u306e\u9805\u76ee<\/span><\/span>\u3092\u52a0\u6e1b\u3057\u3066\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8a08\u7b97\u3057\u307e\u3059<\/span>\u3002\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

    \n

    \u2460\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3092\u30d9\u30fc\u30b9\u306b\u3059\u308b<\/p>\n

    \u2461\u975e\u8cc7\u91d1\u640d\u76ca\u9805\u76ee\uff08\u73fe\u91d1\u306e\u6e1b\u5c11\u3092\u4f34\u308f\u306a\u3044\u8cbb\u7528\u3068\u73fe\u91d1\u306e\u5897\u52a0\u3092\u4f34\u308f\u306a\u3044\u53ce\u76ca\uff09<\/span>\u3092\u8abf\u6574\u3059\u308b
    \n\uff08\u4f8b\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306a\u3069\uff09<\/span><\/p>\n

    \u2462\u55b6\u696d\u6d3b\u52d5\u306b\u95a2\u4fc2\u306e\u306a\u3044\u55b6\u696d\u5916\u640d\u76ca\u3084\u7279\u5225\u640d\u76ca\u3092\u8abf\u6574\u3059\u308b<\/span>
    \n\uff08\u4f8b\uff1a\u55b6\u696d\u5916\u53ce\u76ca\u3001\u55b6\u696d\u5916\u640d\u5931\u3001\u7279\u5225\u5229\u76ca\u3001\u7279\u5225\u640d\u5931\u306a\u3069\uff09<\/span><\/p>\n

    \u2783\u55b6\u696d\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u73fe\u91d1\u4ee5\u5916\u306e\u9805\u76ee\u3092\u8abf\u6574\u3059\u308b
    \n\uff08\u4f8b\uff1a\u58f2\u639b\u91d1\u3001\u8cb7\u639b\u91d1\u3001\u5728\u5eab\u306e\u5897\u6e1b\u306a\u3069\uff09<\/span><\/p>\n<\/div>\n

    7.\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u6539\u5584\u306e\u3054\u76f8\u8ac7\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3078<\/h2>\n

    \u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u7b56\u304c\u306a\u304b\u306a\u304b\u3046\u307e\u304f\u3044\u304b\u306a\u3044\u2026\u300d\u300c\u3069\u3053\u304b\u3089\u624b\u3092\u4ed8\u3051\u3066\u3044\u304f\u306e\u304c\u30d9\u30b9\u30c8\u306a\u3093\u3060\u308d\u3046\uff1f<\/span><\/span>\u300d\u306a\u3069\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u306b<\/span>\u304a\u56f0\u308a\u306e\u969b\u306f\u3001<\/span>\u601d\u3044\u5207\u3063\u3066\u30d7\u30ed\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3066\u307f\u308b\u306e\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n

    \u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3001\u8ca1\u52d9\u4e09\u8868\u3068\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7a0e\u7406\u58eb\u306f\u6bce\u5e74\u591a\u304f\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u3066\u304a\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u30ce\u30a6\u30cf\u30a6\u3082\u719f\u77e5<\/strong>\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

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

    \u3053\u3053\u307e\u3067\u3001\u4f1a\u793e\u3092\u7d4c\u55b6\u3059\u308b\u4e0a\u3067\u91cd\u8981\u306a\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u4f55\u304b\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3069\u3046\u5206\u6790\u3057\u3066\u7d4c\u55b6\u6539\u5584\u306b\u3064\u306a\u3052\u3066\u3044\u3051\u3070\u3088\u3044\u306e\u304b\u3001\u3055\u3089\u306b\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong>\u307e\u3067\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

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