{"id":4115,"date":"2020-09-11T10:00:05","date_gmt":"2020-09-11T01:00:05","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=4115"},"modified":"2026-03-26T14:08:29","modified_gmt":"2026-03-26T05:08:29","slug":"%e8%b2%a1%e5%8b%99%e8%ab%b8%e8%a1%a8%e3%81%a8%e3%81%af%ef%bc%9f%e7%b5%8c%e5%96%b6%e8%80%85%e3%81%af%e7%9f%a5%e3%81%a3%e3%81%a6%e3%81%8a%e3%81%8f%e3%81%b9%e3%81%8d%e8%b2%a1%e5%8b%99%e8%ab%b8%e8%a1%a8","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/financial-statements\/","title":{"rendered":"\u8ca1\u52d9\u8af8\u8868\u3068\u306f\uff1f\u7d4c\u55b6\u8005\u306f\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u8ca1\u52d9\u8af8\u8868\u306e\u5f79\u5272\u3068\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\uff01"},"content":{"rendered":"<p>\u300c\u8ca1\u52d9\u8af8\u8868\u300d\u3068\u306f\u3001\u4f01\u696d\u306e\u696d\u7e3e\u3084\u7d4c\u55b6\u72b6\u6cc1\u3092\u6570\u5b57\u3067\u628a\u63e1\u3059\u308b\u8a08\u7b97\u66f8\u3067\u3059\u3002\u7d4c\u55b6\u8005\u306f\u3001\u6bce\u5e74\u6c7a\u7b97\u671f\u306b\u4f5c\u6210\u3057\u3001\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u8af8\u8868\u306e\u4e2d\u3067\u3082\u3001\u7279\u306b\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u306f\u3068\u3066\u3082\u91cd\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u304a\u308a\u3001\u300c\u8ca1\u52d9\u4e09\u8868\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7d4c\u55b6\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u8ca1\u52d9\u4e09\u8868\u306e\u5f79\u5272\u3084\u8aad\u307f\u65b9\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u8ca1\u52d9\u8af8\u8868\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-2\">\u8ca1\u52d9\u8af8\u8868\u306e\u5f79\u5272\u30fb\u76ee\u7684<\/a><\/li><li><a href=\"#i-3\">\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u8ca1\u52d9\u72b6\u614b\u3092\u5206\u6790\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d<\/a><ul><li><a href=\"#i-5\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6982\u8981<\/a><\/li><li><a href=\"#i-6\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8aad\u307f\u65b9<\/a><\/li><li><a href=\"#i-7\">\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u5206\u6790\u3067\u304d\u308b\u3053\u3068<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u7d4c\u55b6\u6210\u7e3e\u3092\u5206\u6790\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d<\/a><ul><li><a href=\"#i-9\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6982\u8981<\/a><\/li><li><a href=\"#i-10\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8aad\u307f\u65b9<\/a><\/li><li><a href=\"#i-11\">\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u5206\u6790\u3067\u304d\u308b\u3053\u3068<\/a><\/li><\/ul><\/li><li><a href=\"#i-12\">\u8cc7\u91d1\u72b6\u6cc1\u3092\u5206\u6790\u3059\u308b\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d<\/a><ul><li><a href=\"#i-13\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6982\u8981<\/a><\/li><li><a href=\"#i-14\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u8aad\u307f\u65b9<\/a><\/li><li><a href=\"#i-15\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3067\u5206\u6790\u3067\u304d\u308b\u3053\u3068<\/a><\/li><\/ul><\/li><li><a href=\"#i-16\">\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u7fa9\u52d9<\/a><\/li><li><a href=\"#i-17\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u8ca1\u52d9\u8af8\u8868\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u8ca1\u52d9\u8af8\u8868\u3068\u306f\u3001\u6c7a\u7b97\u307e\u3067\u306e1\u5e74\u9593\u306e\u81ea\u793e\u306e\u696d\u7e3e\u3084\u8ca1\u653f\u3001\u7d4c\u55b6\u72b6\u6cc1\u3092\u6570\u5b57\u3067\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u307e\u3068\u3081\u305f\u8a08\u7b97\u66f8\u3067\u3059\u3002\u82f1\u8a9e\u3067\u306f\u3001\u300cfinancial statements\u300d\u3068\u3044\u3044\u3001\u76f4\u8a33\u3059\u308b\u3068\u8ca1\u653f\u4e0a\u306e\u8a08\u753b\u66f8\u3001\u8cb8\u501f\u8868\u3001\u3068\u306a\u308a\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u3092\u8aad\u307f\u89e3\u304f\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u305d\u306e\u4f01\u696d\u306e\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u306a\u3069\u306e\u73fe\u72b6\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8981\u3059\u308b\u306b\u8ca1\u52d9\u8af8\u8868\u306f\u4f01\u696d\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u8a3a\u65ad\u3059\u308b\u66f8\u985e\u3001\u4f8b\u3048\u308b\u306a\u3089\u5b66\u6821\u306b\u304a\u3051\u308b\u901a\u77e5\u8868\u3084\u3001\u5065\u5eb7\u8a3a\u65ad\u306e\u7d50\u679c\u306e\u3088\u3046\u306a\u3082\u306e\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u8ca1\u52d9\u8af8\u8868\u306f\u8907\u6570\u306e\u66f8\u985e\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u3089\u3059\u3079\u3066\u306e\u66f8\u985e\u3092\u7dcf\u62ec\u3057\u8ca1\u52d9\u8af8\u8868\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u8ca1\u52d9\u8af8\u8868\u306e\u5f79\u5272\u30fb\u76ee\u7684<\/span><\/h3>\n<p>\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u9280\u884c\u3001\u682a\u4e3b\u3001\u6295\u8cc7\u5bb6\u306a\u3069\u5229\u5bb3\u95a2\u4fc2\u306e\u3042\u308b\u4eba\u306b\u5bfe\u3057\u3066\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u77e5\u3089\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u306f\u6c7a\u7b97\u671f\u306b\u4f5c\u6210\u3055\u308c\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u3092\u8aad\u307f\u89e3\u304f\u306a\u3089\u3001\u4f01\u696d\u304c\u3069\u306e\u304f\u3089\u3044\u5132\u3051\u305f\u304b\u3001\u3069\u306e\u304f\u3089\u3044\u501f\u91d1\u304c\u3042\u308b\u304b\u3001\u3069\u306e\u304f\u3089\u3044\u8cc7\u7523\u304c\u3042\u308b\u306e\u304b\u3001\u306a\u3069\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u308b\u3082\u306e<\/span><\/h3>\n<p>\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6b21\u306e\u66f8\u985e\u3067\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u8cb8\u501f\u5bfe\u7167\u8868<br \/>\n\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<br \/>\n\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<br \/>\n\u30fb\u5229\u76ca\u91d1\u51e6\u5206\u8a08\u7b97\u66f8<br \/>\n\u30fb\u9644\u5c5e\u660e\u7d30\u66f8<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u308c\u3089\u306e\u8a08\u7b97\u66f8\u306e\u4e2d\u3067\u3001\u6700\u3082\u91cd\u8981\u306a\u306e\u304c\u3001\u8ca1\u52d9\u72b6\u614b\u304c\u5206\u6790\u3067\u304d\u308b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3001\u7d4c\u55b6\u6210\u7e3e\u3092\u5206\u6790\u3067\u304d\u308b\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u3001\u8cc7\u91d1\u72b6\u6cc1\u3092\u5206\u6790\u3067\u304d\u308b\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u306e3\u3064\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u8a08\u7b97\u66f8\u306f\u5408\u308f\u305b\u3066\u300c\u8ca1\u52d9\u4e09\u8868\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u4e09\u8868\u3092\u8aad\u3080\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u4f01\u696d\u306e\u8ca1\u7523\u306e\u72b6\u6cc1\u3001\u53ce\u652f\u306e\u72b6\u6cc1\u3001\u304a\u91d1\u306e\u6d41\u308c\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u7d4c\u55b6\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u306a\u3089\u7d76\u5bfe\u306b\u8aad\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u5927\u5207\u3067\u3059\u3002\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4e2d\u3067\u3082\u6700\u3082\u91cd\u8981\u306a\u8ca1\u52d9\u4e09\u8868\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-4\">\u8ca1\u52d9\u72b6\u614b\u3092\u5206\u6790\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d<\/span><\/h2>\n<h3><span id=\"i-5\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6982\u8981<\/span><\/h3>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u4f01\u696d\u306e\u3042\u308b\u6642\u70b9\u306b\u304a\u3051\u308b\u8ca1\u52d9\u72b6\u614b\u3092\u898b\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u82f1\u8a9e\u3067\u306f\u3001\u300cBalance sheet\uff08\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff09\u300d\u3068\u547c\u3070\u308c\u3066\u304a\u308a\u3001\u7565\u3057\u3066\u300cB\/S\uff08\u30d3\u30fc\u30a8\u30b9\uff09\u300d\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u540d\u524d\u306e\u901a\u308a\u3001\u5927\u304d\u304f\u5de6\u53f3\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u53f3\u5074\u304c\u300c\u8cc7\u7523\u300d\u3001\u5de6\u5074\u304c\u300c\u8ca0\u50b5\u300d\u3068\u300c\u7d14\u8cc7\u7523\u300d\u3067\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u5de6\u5074\u306e\u6570\u5024\u306e\u5408\u8a08\u5024\u3068\u3001\u53f3\u5074\u306e\u6570\u5024\u306e\u5408\u8a08\u5024\u306f\u3001\u5e38\u306b\u540c\u3058\u3067\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"i-6\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8aad\u307f\u65b9<\/span><\/h3>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u300c\u8cc7\u7523\u300d\u3001\u652f\u6255\u3046\u7fa9\u52d9\u306e\u3042\u308b\u300c\u8ca0\u50b5\u300d\u3001\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u3066\u6b8b\u308b\u300c\u7d14\u8cc7\u7523\uff08\u8cc7\u672c\uff09\u300d\u306e3\u3064\u306e\u90e8\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u8cc7\u7523\u3011<br \/>\n\u8cc7\u7523\u306f\u3001\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u300c\u7e70\u5ef6\u8cc7\u7523\u300d\u306e3\u3064\u3067\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6d41\u52d5\u8cc7\u7523<br \/>\n\u6d41\u52d5\u8cc7\u7523\u3068\u306f\u3001\u73fe\u91d1\u3084\u9810\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5b9a\u671f\u9810\u91d1\u3001\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u30011\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u306b\u63db\u91d1\u3067\u304d\u308b\u8cc7\u7523\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u56fa\u5b9a\u8cc7\u7523<br \/>\n\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u6642\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u5c11\u3057\u305a\u3064\u4fa1\u5024\u304c\u4e0b\u304c\u3063\u3066\u3044\u304f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u4e0d\u52d5\u7523\u3001\u4fdd\u8a3c\u91d1\u3001\u7279\u8a31\u6a29\u3001\u8eca\u4e21\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7e70\u5ef6\u8cc7\u7523<br \/>\n\u7e70\u5ef6\u8cc7\u7523\u3068\u306f\u3001\u958b\u696d\u8cbb\u3084\u958b\u767a\u8cbb\u306a\u3069\u3001\u3059\u3067\u306b\u652f\u6255\u3044\u6e08\u307f\u3068\u306a\u308b\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u8ca0\u50b5\u3011<br \/>\n\u8ca0\u50b5\u306f\u3001\u300c\u6d41\u52d5\u8ca0\u50b5\u300d\u3068\u300c\u56fa\u5b9a\u8ca0\u50b5\u300d\u306e2\u3064\u3067\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u6d41\u52d5\u8ca0\u50b5<br \/>\n\u6d41\u52d5\u8ca0\u50b5\u3068\u306f\u30011\u5e74\u4ee5\u5185\u306b\u652f\u6255\u3044\u671f\u9650\u304c\u304f\u308b\u8ca0\u50b5\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u8cb7\u639b\u91d1\u30841\u5e74\u4ee5\u5185\u304c\u8fd4\u6e08\u671f\u65e5\u306e\u624b\u5f62\u3001\u672a\u6255\u3044\u306e\u6cd5\u4eba\u7a0e\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u56fa\u5b9a\u8ca0\u50b5<br \/>\n\u56fa\u5b9a\u8ca0\u50b5\u3068\u306f\u3001\u9577\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u308a\u5165\u308c\u3092\u3057\u3066\u3044\u308b\u9577\u671f\u501f\u5165\u91d1\u3084\u793e\u50b5\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3010\u7d14\u8cc7\u7523\uff08\u8cc7\u672c\uff09\u3011<br \/>\n\u7d14\u8cc7\u7523\uff08\u8cc7\u672c\uff09\u306f\u3001\u300c\u682a\u4e3b\u8cc7\u672c\u300d\u3068\u300c\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u300d\u306e2\u3064\u3067\u6210\u308a\u7acb\u3061\u307e\u3059\u3002<\/p>\n<p>\u30fb\u682a\u4e3b\u8cc7\u672c<br \/>\n\u682a\u4e3b\u8cc7\u672c\u3068\u306f\u3001\u8cc7\u672c\u91d1\u30fb\u8cc7\u672c\u6e96\u5099\u91d1\u30fb\u5229\u76ca\u5270\u4f59\u91d1\u306e\u3046\u3061\u3001\u4f1a\u793e\u6cd5\u306b\u3088\u3063\u3066\u7a4d\u307f\u7acb\u3066\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u5229\u76ca\u6e96\u5099\u91d1\u3001\u81ea\u5df1\u682a\u5f0f\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u3082\u306e<br \/>\n\u682a\u4e3b\u8cc7\u672c\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u3084\u571f\u5730\u518d\u8a55\u4fa1\u5dee\u984d\u91d1\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-7\">\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u5206\u6790\u3067\u304d\u308b\u3053\u3068<\/span><\/h3>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u3001\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3092\u5206\u6790\u3067\u304d\u308b\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u300d\u3068\u3001\u4f01\u696d\u306e\u652f\u6255\u3044\u80fd\u529b\u3092\u5206\u6790\u3067\u304d\u308b\u300c\u6d41\u52d5\u6bd4\u7387\u300d\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3010\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3092\u5206\u6790\u3059\u308b\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u300d\u3011<br \/>\n\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3067\u306f\u3001\u7d4c\u55b6\u306e\u5065\u5168\u6027\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u3001\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08%\uff09\uff1d\u7d14\u8cc7\u7523\u00f7\u7dcf\u8cc7\u7523\u00d7100\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d14\u8cc7\u7523\u306e\u6bd4\u7387\u304c\u9ad8\u3051\u308c\u3070\u9ad8\u3044\u307b\u3069\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u4f53\u8cea\u306f\u826f\u597d\u3068\u8a00\u3048\u307e\u3059\u3002\u901a\u5e38\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f50%\u3092\u4e0a\u56de\u3063\u3066\u5165\u308c\u3070\u8ca1\u653f\u72b6\u614b\u304c\u826f\u597d\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u300110%\u3092\u4e0b\u56de\u3063\u3066\u3044\u308b\u306a\u3089\u5371\u967a\u6c34\u6e96\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u3010\u652f\u6255\u3044\u80fd\u529b\u3092\u5206\u6790\u3059\u308b\u300c\u6d41\u52d5\u6bd4\u7387\u300d\u3011<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u300c\u6d41\u52d5\u8ca0\u50b5\u300d\u3068\u306f\u3001\u77ed\u671f\u9593\u3067\u306e\u652f\u6255\u3044\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u8ca0\u50b5\u3067\u3059\u3002\u305d\u308c\u306b\u5bfe\u3057\u3066\u3001\u77ed\u671f\u9593\u3067\u73fe\u91d1\u5316\u3057\u3066\u652f\u6255\u3044\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u304c\u3069\u308c\u304f\u3089\u3044\u3042\u308b\u304b\u3092\u793a\u3059\u6570\u5024\u304c\u300c\u6d41\u52d5\u6bd4\u7387\u300d\u3067\u3059\u3002<\/p>\n<p>\u6d41\u52d5\u8cc7\u7523\u304c\u6d41\u52d5\u8ca0\u50b5\u3088\u308a\u3082\u5c11\u306a\u3044\u3068\u30011\u5e74\u4ee5\u5185\u306b\u8cc7\u91d1\u7e70\u308a\u304c\u96e3\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002\u6d41\u52d5\u6bd4\u7387\u306f\u3001\u300c\u6d41\u52d5\u6bd4\u7387\uff08%\uff09\uff1d\u6d41\u52d5\u8cc7\u7523\u00f7\u6d41\u52d5\u8ca0\u50b5\u00d7100\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6d41\u52d5\u6bd4\u7387\u304c200%\u7a0b\u5ea6\u3042\u308c\u3070\u3001\u5341\u5206\u306a\u652f\u6255\u3044\u80fd\u529b\u306f\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001100%\u3092\u4e0b\u56de\u3063\u3044\u308b\u306a\u3089\u3001\u77ed\u671f\u306e\u652f\u6255\u3044\u80fd\u529b\u306b\u6b20\u4e4f\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-8\">\u7d4c\u55b6\u6210\u7e3e\u3092\u5206\u6790\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d<\/span><\/h2>\n<h3><span id=\"i-9\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6982\u8981<\/span><\/h3>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u4f01\u696d\u304c1\u5e74\u9593\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3057\u305f\u304b\u3001\u3069\u308c\u3060\u3051\u8cbb\u7528\u3092\u4f7f\u3063\u305f\u304b\u3001\u3069\u308c\u304f\u3089\u3044\u5229\u76ca\u3092\u751f\u307f\u3060\u3057\u305f\u304b\u3092\u307f\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u82f1\u8a9e\u3067\u306f\u300cProfit&amp;Loss Statement\u300d\u3068\u3044\u3044\u3001\u7565\u3057\u3066\u300cP\/L\uff08\u30d4\u30fc\u30a8\u30eb\uff09\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u53ce\u76ca\u300d\u300c\u8cbb\u7528\u300d\u300c\u5229\u76ca\u300d\u306e3\u3064\u306e\u5206\u91ce\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u53ce\u76ca\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u300c\u5229\u76ca\u300d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-10\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8aad\u307f\u65b9<\/span><\/h3>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u300c\u53ce\u76ca\u300d\u300c\u8cbb\u7528\u300d\u300c\u5229\u76ca\u300d\u306e3\u3064\u306e\u5206\u91ce\u3067\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3010\u53ce\u76ca\u3011<br \/>\n\u53ce\u76ca\u306f\u3001\u300c\u58f2\u4e0a\u9ad8\u300d\u300c\u55b6\u696d\u5916\u53ce\u76ca\u300d\u300c\u7279\u5225\u5229\u76ca\u300d\u306e3\u3064\u306e\u8ef8\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u58f2\u4e0a\u9ad8<br \/>\n\u58f2\u4e0a\u9ad8\u3068\u306f\u3001\u4f01\u696d\u304c\u672c\u696d\u3067\u5f97\u305f\u53ce\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u672c\u696d\u3067\u306a\u3044\u4e8b\u696d\u3067\u5f97\u305f\u53ce\u76ca\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u30fb\u55b6\u696d\u5916\u53ce\u76ca<br \/>\n\u55b6\u696d\u5916\u53ce\u76ca\u3068\u306f\u3001\u4f01\u696d\u304c\u672c\u696d\u4ee5\u5916\u3067\u3048\u305f\u53ce\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u9810\u8caf\u91d1\u3084\u8cb8\u4ed8\u91d1\u306e\u53d7\u53d6\u5229\u606f\u3001\u914d\u5f53\u91d1\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u53ce\u5165\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7279\u5225\u5229\u76ca<br \/>\n\u7279\u5225\u5229\u76ca\u3068\u306f\u3001\u4f01\u696d\u306e\u672c\u696d\u3068\u306f\u76f4\u63a5\u95a2\u4fc2\u306e\u306a\u3044\u3001\u305d\u306e\u3068\u304d\u3060\u3051\u767a\u751f\u3057\u305f\u7279\u5225\u306a\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u4e0d\u52d5\u7523\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u767a\u751f\u3059\u308b\u5229\u76ca\u3084\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5229\u76ca\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u8cbb\u7528\u3011<br \/>\n\u8cbb\u7528\u306b\u306f\u3001\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u300c\u8ca9\u7ba1\u8cbb\uff08\u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\uff09\u300d\u300c\u55b6\u696d\u5916\u8cbb\u7528\u300d\u300c\u7279\u5225\u640d\u5931\u300d\u300c\u7a0e\u91d1\u985e\u300d\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u58f2\u4e0a\u539f\u4fa1<br \/>\n\u58f2\u4e0a\u539f\u4fa1\u3068\u306f\u3001\u5546\u54c1\u306e\u4ed5\u5165\u3084\u88fd\u9020\u3001\u539f\u6750\u6599\u306a\u3069\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002\u696d\u7a2e\u306b\u3088\u3063\u3066\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u8ca9\u7ba1\u8cbb\uff08\u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\uff09<br \/>\n\u8ca9\u7ba1\u8cbb\u3068\u306f\u3001\u8ca9\u58f2\u8cbb\u3068\u4e00\u822c\u7ba1\u7406\u8cbb\u306e\u3053\u3068\u3067\u3059\u3002\u8ca9\u58f2\u8cbb\u306b\u306f\u5546\u54c1\u3084\u88fd\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u4e00\u822c\u7ba1\u7406\u8cbb\u306f\u3001\u4e8b\u696d\u306e\u904b\u55b6\u3084\u7ba1\u7406\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u5f79\u54e1\u306e\u5831\u916c\u3084\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u55b6\u696d\u5916\u8cbb\u7528<br \/>\n\u55b6\u696d\u5916\u8cbb\u7528\u3068\u306f\u3001\u672c\u696d\u4ee5\u5916\u306b\u304b\u304b\u308b\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u501f\u5165\u306e\u969b\u306b\u767a\u751f\u3059\u308b\u5229\u606f\u3001\u793e\u50b5\u767a\u884c\u6642\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7279\u5225\u640d\u5931<br \/>\n\u7279\u5225\u640d\u5931\u3068\u306f\u3001\u81e8\u6642\u7684\u3082\u3057\u304f\u306f\u5076\u767a\u7684\u306b\u767a\u751f\u3057\u305f\u640d\u5931\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u306b\u306f\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u3001\u707d\u5bb3\u640d\u5931\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7a0e\u91d1\u985e<br \/>\n\u8cbb\u7528\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u3084\u4e8b\u696d\u7a0e\u3001\u4f4f\u6c11\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u985e\u3082\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3010\u5229\u76ca\u3011<br \/>\n\u5229\u76ca\u306f\u3001\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u300d\u300c\u55b6\u696d\u5229\u76ca\u300d\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306e5\u3064\u306e\u5229\u76ca\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u58f2\u4e0a\u7dcf\u5229\u76ca<br \/>\n\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u4f01\u696d\u306e\u672c\u696d\u306e\u4e8b\u696d\u3067\u3001\u3069\u308c\u3060\u3051\u5229\u76ca\u304c\u3067\u305f\u304b\u3001\u3064\u307e\u308a\u4f01\u696d\u306e\u5132\u3051\u3001\u304c\u5206\u304b\u308b\u6570\u5024\u3067\u3059\u3002\u672c\u696d\u3067\u3042\u308b\u55b6\u696d\u6d3b\u52d5\u3092\u901a\u3058\u3066\u5f97\u3089\u308c\u305f\u53ce\u76ca\u3067\u3042\u308b\u300c\u58f2\u4e0a\u9ad8\u300d\u304b\u3089\u3001\u8ca9\u58f2\u3059\u308b\u5546\u54c1\u3092\u4ed5\u5165\u308c\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u539f\u4fa1\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u304c\u58f2\u4e0a\u7dcf\u5229\u76ca\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u300c\u58f2\u4e0a\uff1d\u58f2\u4e0a\u9ad8\uff0d\u58f2\u4e0a\u539f\u4fa1\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u3001\u300c\u7c97\u5229\u300d\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u55b6\u696d\u5229\u76ca<br \/>\n\u55b6\u696d\u5229\u76ca\u3068\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u304b\u3089\u8ca9\u58f2\u8cbb\u304a\u3088\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u3001\u4f01\u696d\u304c\u672c\u696d\u3067\u7a3c\u3044\u3060\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u8ca9\u58f2\u8cbb\u3068\u4e00\u822c\u7ba1\u7406\u8cbb\u306f\u3001\u4f1a\u8a08\u671f\u9593\u306b\u767a\u751f\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5546\u54c1\u3084\u88fd\u54c1\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u4e00\u3064\u3072\u3068\u3064\u306b\u306f\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u8cbb\u7528\u3067\u3059\u3002\u55b6\u696d\u5229\u76ca\u306f\u3001\u300c\u55b6\u696d\u5229\u76ca\uff1d\u58f2\u4e0a\u7dcf\u5229\u76ca\uff0d\u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7d4c\u5e38\u5229\u76ca<br \/>\n\u7d4c\u5e38\u5229\u76ca\u3068\u306f\u3001\u4f01\u696d\u304c\u672c\u696d\u3067\u7a3c\u3044\u3060\u55b6\u696d\u5229\u76ca\u306b\u55b6\u696d\u5916\u53ce\u76ca\u3092\u52a0\u3048\u305f\u5229\u76ca\u306e\u3053\u3068\u3067\u3059\u3002\u55b6\u696d\u5229\u76ca\u3068\u55b6\u696d\u5916\u53ce\u76ca\u306e\u5408\u8a08\u304b\u3089\u3001\u55b6\u696d\u5916\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u6c42\u3081\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u300c\u7d4c\u5e38\u5229\u76ca\uff1d\u55b6\u696d\u5229\u76ca\uff0b\u55b6\u696d\u5916\u53ce\u76ca\uff0d\u55b6\u696d\u5916\u8cbb\u7528\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7d4c\u5e38\u5229\u76ca\u3068\u55b6\u696d\u5229\u76ca\u306e\u5dee\u304b\u3089\u3001\u672c\u696d\u4ee5\u5916\u3067\u3069\u308c\u3060\u3051\u5132\u3051\u304c\u3042\u308b\u306e\u304b\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u308a\u3001\u672c\u696d\u3068\u526f\u696d\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<br \/>\n\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u3001\u7d4c\u5e38\u5229\u76ca\u306b\u7279\u5225\u5229\u76ca\u3092\u52a0\u3048\u3001\u7279\u5225\u640d\u5931\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u7a0e\u91d1\u985e\u3092\u652f\u6255\u3046\u524d\u306e\u7a3c\u3044\u3060\u5229\u76ca\u3068\u8a00\u3048\u307e\u3059\u3002\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306f\u3001\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\uff1d\u7d4c\u5e38\u5229\u76ca\uff0b\u7279\u5225\u5229\u76ca\uff0d\u7279\u5225\u640d\u5931\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u30fb\u5f53\u671f\u7d14\u5229\u76ca<br \/>\n\u5f53\u671f\u7d14\u5229\u76ca\u3068\u306f\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5f53\u671f\u306e\u7d14\u7c8b\u306a\u5229\u76ca\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u300c\u5f53\u671f\u7d14\u5229\u76ca\uff1d\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\uff0d\u6cd5\u4eba\u7a0e\u7b49\u300d\u3068\u3044\u3046\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-11\">\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u5206\u6790\u3067\u304d\u308b\u3053\u3068<\/span><\/h3>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u30015\u3064\u306e\u5229\u76ca\u3092\u6c42\u3081\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u304c\u3069\u3053\u3067\u3001\u3069\u306e\u3088\u3046\u306b\u5132\u3051\u3066\u3044\u308b\u304b\u3092\u8aad\u307f\u89e3\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-12\">\u8cc7\u91d1\u72b6\u6cc1\u3092\u5206\u6790\u3059\u308b\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d<\/span><\/h2>\n<h3><span id=\"i-13\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6982\u8981<\/span><\/h3>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u4f01\u696d\u306e\u304a\u91d1\u306e\u53ce\u5165\u3068\u652f\u51fa\u3001\u3064\u307e\u308a\u300c\u304a\u91d1\u306e\u6d41\u308c\u300d\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u8cc7\u7523\u306f\u542b\u307e\u305a\u3001\u73fe\u91d1\u3084\u9810\u91d1\u306a\u3069\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u307f\u306e\u53ce\u652f\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3059\u3050\u306b\u4f7f\u3048\u308b\u8cc7\u91d1\u3092\u3069\u306e\u304f\u3089\u3044\u6301\u3063\u3066\u3044\u308b\u304b\u3001\u3092\u793a\u3059\u66f8\u985e\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u300c\u55b6\u696d\u6d3b\u52d5\u300d\u300c\u6295\u8cc7\u6d3b\u52d5\u300d\u300c\u8ca1\u52d9\u6d3b\u52d5\u300d\u306e3\u3064\u306e\u5206\u91ce\u3067\u533a\u5206\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-14\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u8aad\u307f\u65b9<\/span><\/h3>\n<p>\u3010\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3011<br 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