{"id":1902,"date":"2020-09-15T17:53:18","date_gmt":"2020-09-15T08:53:18","guid":{"rendered":"https:\/\/jimaccounting.com\/?p=1902"},"modified":"2020-09-16T12:02:14","modified_gmt":"2020-09-16T03:02:14","slug":"%e6%96%b0%e3%81%97%e3%81%84%e5%8f%8e%e7%9b%8a%e8%aa%8d%e8%ad%98%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%81%ae%e8%aa%ad%e3%81%bf%e6%96%b9","status":"publish","type":"post","link":"https:\/\/jimaccounting.com\/?p=1902","title":{"rendered":"\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u8aad\u307f\u65b9"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1926 size-full\" src=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/09\/421086_s.jpg\" alt=\"\u53ce\u76ca\u8a8d\u8b58\" width=\"640\" height=\"480\" srcset=\"https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/09\/421086_s.jpg 640w, https:\/\/jimaccounting.com\/wp\/wp-content\/uploads\/2020\/09\/421086_s-300x225.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff9900; font-size: 14pt;\"><strong>\uff08\u6ce8\u610f\uff09<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u3053\u306e\u30d6\u30ed\u30b0\u3067\u306f\u4e3b\u306b\u8ca1\u52d9\u8af8\u8868\u3092\u8aad\u3080\u5074\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u3092\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3057\u305f\u304c\u3063\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\uff15\u30b9\u30c6\u30c3\u30d7\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8aac\u660e\u306f\u7701\u304f\u3053\u3068\u3001\u5fc5\u305a\u3057\u3082\u6b63\u78ba\u3067\u306a\u3044\u90e8\u5206\u3082\u3042\u308b\u3053\u3068\u3092\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d<\/strong><\/span><br \/>\n<a id=\"mokuji\"><\/a><br \/>\n<span style=\"font-size: 18pt; color: #ff9900;\"><strong>\u3000\u76ee\u6b21<\/strong><\/span><br \/>\n<a href=\"#a\"><span style=\"font-size: 14pt; color: #0000ff;\"><strong>\u3010\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u306a\u306b\u304b\uff1f\u3011<\/strong><\/span><\/a><br \/>\n<a href=\"#b\"><span style=\"font-size: 14pt; color: #0000ff;\"><strong>\u3010\u306a\u305c\u3067\u304d\u305f\u306e\u304b\uff1f\u3011<\/strong><\/span><\/a><br \/>\n<a href=\"#c\"><span style=\"font-size: 14pt;\"><strong><span style=\"color: #0000ff;\">\u3010\u306a\u306b\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u304b\uff1f\u3011<\/span><\/strong><\/span><\/a><br \/>\n<a href=\"#d\"><span style=\"font-size: 14pt; color: #0000ff;\"><strong>\u3010\u306a\u306b\u304c\u5909\u308f\u308b\u306e\u304b\uff1f\u3011<\/strong><\/span><\/a><br \/>\n<a href=\"#e\"><span style=\"color: #0000ff; font-size: 14pt;\"><strong>\u3010\u3044\u3064\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u306e\u304b\uff1f\u3011<\/strong><\/span><\/a><br \/>\n<a href=\"#f\"><span style=\"font-size: 14pt; color: #0000ff;\"><strong>\u3010\u8aad\u3080\u5074\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u304b\uff1f\u3011<\/strong><\/span><\/a><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d\uff0d<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><a id=\"a\"><\/a><br \/>\n<span style=\"font-size: 18pt; color: #0000ff;\"><strong>\u3010\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u306a\u306b\u304b\uff1f\u3011<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u3002\u4ee5\u4e0b\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\uff09\u306f<strong><span style=\"color: #ff9900;\">\u53ce\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/span><\/strong>\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3053\u3053\u3067\u3044\u3046\u53ce\u76ca\u3068\u3044\u3046\u7528\u8a9e\u306f\u672c\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u3044\u3063\u305f\u672c\u696d\u304b\u3089\u5f97\u3089\u308c\u308b\u53ce\u76ca\uff08\u58f2\u4e0a\u9ad8\uff09\u3068\u8003\u3048\u3066\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u672c\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u53ce\u76ca\u306f\u4ee5\u4e0b\u306e<span style=\"color: #ff9900;\"><strong>\uff15\u30b9\u30c6\u30c3\u30d7<\/strong><\/span>\u306b\u3088\u308a\u3001\u6e2c\u5b9a\u30fb\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u30b9\u30c6\u30c3\u30d7\uff12\uff1a\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u30b9\u30c6\u30c3\u30d7\uff14\uff1a\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3059\u308b<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u30b9\u30c6\u30c3\u30d7\uff15\uff1a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/span><\/p>\n<p><span style=\"text-decoration: underline; color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"#mokuji\">\u76ee\u6b21\u306b\u623b\u308b<\/a><\/strong><\/span><\/p>\n<p><a id=\"b\"><\/a><br \/>\n<span style=\"font-size: 18pt; color: #0000ff;\"><strong>\u3010\u306a\u305c\u3067\u304d\u305f\u306e\u304b\uff1f\u3011<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4e00\u822c\u7684\u306a\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u30fb\u540c\u6ce8\u89e3\u3001\u5de5\u4e8b\u5951\u7d04\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306a\u3069\u306b\u95a2\u3057\u3066\u306f\u500b\u5225\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3069\u3093\u306a\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u3082\u9069\u7528\u3055\u308c\u308b<span style=\"color: #ff9900;\"><strong>\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96<\/strong><\/span>\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u3068\u306f\u3044\u3048\u3001\u53ce\u76ca\u306f<span style=\"color: #ff9900;\"><strong>\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247<\/strong><\/span>\u306b\u3082\u3068\u3065\u304d\u3001\u57fa\u672c\u7684\u306b\u306f\u5546\u54c1\u7b49\u306e\u51fa\u8377\u6642\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u6642\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3001\u7279\u306b\u5927\u304d\u306a\u554f\u984c\u3082\u306a\u304f\u305d\u306e\u72b6\u614b\u304c\u9577\u3089\u304f\u7d9a\u3044\u3066\u304d\u305f\u308f\u3051\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">IFRS\u3084USGAAP\u306b\u3082\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u3084\u306f\u308a\u5305\u62ec\u7684\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u3068\u3053\u308d\u304c\u3001IASB\u306f2014\u5e745\u6708\u306bIFRS15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u3068\u3044\u3046\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002FASB\u3082\u540c\u6642\u671f\u306b\u307b\u307c\u540c\u4e00\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u305d\u3053\u3067\u3001\u65e5\u672c\u3067\u3082\u3053\u308c\u3089\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u53c2\u8003\u306b\u3057\u3066\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u30012018\u5e743\u6708\u306b\u672c\u4f1a\u8a08\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff9900;\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3057\u3066\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u5b9a\u3081\u308b\u3053\u3068\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u53ce\u6582\u3092\u56f3\u308b\u3053\u3068\u304c\u5927\u304d\u306a\u76ee\u7684<\/span><\/strong>\u3060\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\">\u3010\u53c2\u8003\u3011<\/span><br \/>\n\u53ce\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306f\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u300c\u7b2c\u4e8c\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u539f\u5247\u3000\u4e09\u306eB\u300d\u306b\u5b9a\u3081\u304c\u3042\u308a\u3001\u300c\u58f2\u4e0a\u9ad8\u306f\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3044\u3001\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u53c8\u306f\u5f79\u52d9\u306e\u7d66\u4ed8\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u305f\u3082\u306e\u300d\u306b\u9650\u3063\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u540c\u6ce8\u89e3\u306e\u6ce8\uff16\u3067\u306f\u59d4\u8a17\u8ca9\u58f2\u3001\u8a66\u7528\u8ca9\u58f2\u3001\u4e88\u7d04\u8ca9\u58f2\u3001\u5272\u8ce6\u8ca9\u58f2\u7b49\u306e\u7279\u6b8a\u306a\u8ca9\u58f2\u5951\u7d04\u306b\u3088\u308b\u58f2\u4e0a\u53ce\u76ca\u306e\u5b9f\u73fe\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u3068\u306f\u3001\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3068\u305d\u308c\u306b\u5bfe\u3059\u308b\u73fe\u91d1\u53c8\u306f\u73fe\u91d1\u7b49\u4fa1\u7269\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u540c\u6ce8\u89e3\u306e\u6ce8\uff17\u3067\u306f\u9577\u671f\u306e\u8acb\u8ca0\u5de5\u4e8b\u306b\u3064\u3044\u3066\u3001\u5de5\u4e8b\u5b8c\u6210\u57fa\u6e96\u3068\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u306e\u9078\u629e\u9069\u7528\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u5de5\u4e8b\u5951\u7d04\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8ca9\u58f2\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u500b\u5225\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001<span style=\"font-size: 1rem;\">\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u306b\u5f53\u305f\u308a\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c15 \u53f7\u300c\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<br \/>\n\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c18 \u53f7\u300c\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<br \/>\n\u30fb\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c17 \u53f7\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306e\u53ce\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271<\/p>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff; text-decoration: underline;\" href=\"#mokuji\">\u76ee\u6b21\u306b\u623b\u308b<\/a><\/strong><\/span><\/span><\/p>\n<p><a id=\"c\"><\/a><br \/>\n<strong><span style=\"font-size: 18pt; color: #0000ff;\">\u3010\u306a\u306b\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u304b\uff1f\u3011<\/span><\/strong><\/p>\n<p><span style=\"font-size: 14pt;\">\u672c\u4f1a\u8a08\u57fa\u6e96\u306f<strong><span style=\"color: #ff9900;\">\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u300d\u306b\u9069\u7528<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3088\u308a\u5177\u4f53\u7684\u306b\u8a00\u3046\u3068\u3001\u4f01\u696d\u306e\u672c\u696d\u3067\u3042\u308b\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u91d1\u878d\u5546\u54c1\u3084\u30ea\u30fc\u30b9\u53d6\u5f15\u306a\u3069\u7279\u6b8a\u306a\u53d6\u5f15\u3067\u500b\u5225\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306f\u9069\u7528\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3055\u308c\u307e\u3059\u304c\u3001<\/span><span style=\"font-size: 14pt;\">\u305d\u308c\u4ee5\u5916\u306e\u53d6\u5f15\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca(\u5de5\u4e8b\u5951\u7d04\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u3092\u542b\u307f\u307e\u3059)\u306b\u95a2\u3057\u3066\u306f\u3059\u3079\u3066\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"#mokuji\">\u76ee\u6b21\u306b\u623b\u308b<\/a><\/span><\/strong><\/span><\/p>\n<p><a id=\"d\"><\/a><br \/>\n<span style=\"font-size: 18pt; color: #0000ff;\"><strong>\u3010\u306a\u306b\u304c\u5909\u308f\u308b\u306e\u304b\uff1f\u3011<\/strong><\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong><span style=\"font-size: 14pt;\">\u2460\u53ce\u76ca\u306e\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u5909\u308f\u308b<\/span><\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u5f93\u6765\u306f\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u3067\u3042\u308c\u3070<strong><span style=\"color: #ff9900;\">\u51fa\u8377\u6642\u70b9<\/span><\/strong>\u3001\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308c\u3070<strong><span style=\"color: #ff9900;\">\u5b8c\u4e86\u6642\u70b9<\/span><\/strong>\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u306e\u304c\u901a\u5e38\u3067\u3057\u305f\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u672c\u4f1a\u57fa\u6e96\u3067\u306f\u53ce\u76ca\u306f<span style=\"color: #ff9900;\"><strong>\u300c\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u8a8d\u8b58\u3059\u308b\u300d<\/strong><\/span>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u5c65\u884c\u7fa9\u52d9\u3068\u306f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u306e\u3053\u3068\u3067\u3059\u3002\u4e00\u3064\u306e\u5951\u7d04\u306e\u4e2d\u306b\u4e00\u3064\u53c8\u306f\u305d\u308c\u4ee5\u4e0a\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002(\u6a5f\u68b0\u306e\u8ca9\u58f2\u3001\u6a5f\u68b0\u306e\u636e\u3048\u4ed8\u3051\u306a\u3069)<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u4f01\u696d\u306f\u307e\u305a\u5c65\u884c\u7fa9\u52d9\u304c<strong><span style=\"color: #ff9900;\">\u300c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\u300d<\/span><\/strong>\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">YES\u3067\u3042\u308c\u3070\u3001\u9032\u6357\u7387\u3092\u898b\u7a4d\u3082\u3063\u3066\u53ce\u76ca\u3092\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">NO\u3067\u3042\u308c\u3070\u3001\u53ce\u76ca\u3092<span style=\"color: #ff9900;\"><strong>\u300c\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3059\u308b\u300d<\/strong><\/span>\u3082\u306e\u3068\u3057\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u307e\u3068\u3081\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u304b\u3069\u3046\u304b\u306f\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b<strong><span style=\"color: #ff9900;\">\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u304b<\/span><\/strong>\u3069\u3046\u304b\u3067\u5224\u5b9a\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u5f93\u6765\u306e\u57fa\u6e96\u306b\u3088\u3089\u305a\u3001\u4e00\u3064\u4e00\u3064\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3069\u306e\u6642\u70b9\u3067\u652f\u914d\u304c\u79fb\u8ee2\u3057\u305f\u306e\u304b\u3069\u3046\u304b\u3092\u6ce8\u610f\u6df1\u304f\u6c7a\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u4f01\u696d\u306f\u5f93\u6765\u306e\u3088\u3046\u306b\u5fc5\u305a\u3057\u3082\u5546\u54c1\u7b49\u306e\u51fa\u8377\u6642\u70b9\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5b8c\u4e86\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u3082\u3061\u308d\u3093\u3001\u5f93\u6765\u3068\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7d50\u679c\u7684\u306b\u306f\u7570\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong><span style=\"font-size: 14pt;\">\u2461\u53ce\u76ca\u306e\u91d1\u984d\u304c\u5909\u308f\u308b<\/span><\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u672c\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u53ce\u76ca\u306e\u91d1\u984d\u306e\u6e2c\u5b9a\u306f\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3055\u308c\u305f\u5951\u7d04\u306e\u53d6\u5f15\u4fa1\u683c\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\"><span style=\"color: #000000;\">\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u306f\u5c65\u884c\u7fa9\u52d9\u306e<span style=\"color: #ff9900;\"><strong>\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c<\/strong><\/span>\u306b\u3082\u3068\u3065\u3044\u3066\u884c\u308f\u308c\u308b<\/span>\u305f\u3081\u3001\u5951\u7d04\u306b\u5b9a\u3081\u3089\u308c\u305f\u4fa1\u683c\u3068\u540c\u3058\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u5951\u7d04\u3067\u306f\u5024\u5f15\u304d\u306a\u3069\u306b\u3088\u308a\u4f4e\u3044\u4fa1\u683c\u304c\u3064\u3051\u3089\u308c\u305f\u308a\u3001\u6975\u7aef\u306a\u5834\u5408\u306f\u7121\u6599\u3068\u306a\u3063\u3066\u3044\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u3063\u3066\u3082\u3001\u72ec\u7acb\u3057\u3066\u8ca9\u58f2\u3059\u308b\u5834\u5408\u306e\u4fa1\u683c\u306b\u3082\u3068\u3065\u3044\u3066\u5951\u7d04\u5168\u4f53\u306e\u53d6\u5f15\u4fa1\u683c\u304c\u914d\u5206\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u3057\u305f\u304c\u3063\u3066\u3001\u5f93\u6765\u3001\u5951\u7d04\u306b\u5b9a\u3081\u3089\u308c\u305f\u3068\u304a\u308a\u306e\u4fa1\u683c\u3067\u53ce\u76ca\u3092\u6e2c\u5b9a\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u5f8c\u306f\u53ce\u76ca\u306e\u91d1\u984d\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u307e\u305f\u3001\u58f2\u4e0a\u306f\u5f93\u6765\u306f\u57fa\u672c\u7684\u306b\u306f<span style=\"color: #ff9900;\"><strong>\u7dcf\u984d\u3067\u8868\u793a<\/strong><\/span>\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001<span style=\"color: #ff9900;\"><strong>\u4ee3\u7406\u4eba<\/strong><\/span>\u3068\u3057\u3066\u7b2c\u4e09\u8005\u9593\u306e\u53d6\u5f15\u3092\u4ef2\u4ecb\u3059\u308b\u3060\u3051\u306e\u7acb\u5834\u3067\u884c\u3063\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f<strong><span style=\"color: #ff9900;\">\u7d14\u984d\u3067\u8868\u793a<\/span><\/strong>\u3055\u308c\u308b\u305f\u3081\u3001\u53ce\u76ca\u306e\u91d1\u984d\u306f\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002(\u5229\u76ca\u306e\u91d1\u984d\u306f\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u305b\u3093\u3002)<\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong><span style=\"font-size: 14pt;\">\u2462\u53ce\u76ca\u306e\u6027\u8cea\u304c\u5909\u308f\u308b<\/span><\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u53ce\u76ca\u306f\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u3088\u3063\u3066\u8a8d\u8b58\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u53ce\u76ca\u306e\u91d1\u984d\u306f<span style=\"color: #ff9900;\"><strong>\u5ba2\u89b3\u7684<\/strong><strong>\u3067\u304b\u305f\u3044<\/strong><\/span>\u3082\u306e\u3067\u3057\u305f\u3002\u305d\u306e\u5f8c\u306b\u4e88\u60f3\u3055\u308c\u308b\u5024\u5f15\u304d\u3084\u5272\u308a\u623b\u3057\u3001\u8fd4\u54c1\u306a\u3069\u306f\u4e8b\u5f8c\u7684\u306b\u8a8d\u8b58\u3055\u308c\u305f\u308a\u3001\u58f2\u4e0a\u9ad8\u4ee5\u5916\u306e\u79d1\u76ee(\u8cbb\u7528\u3084\u5f15\u5f53\u91d1\u306a\u3069)\u3067\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u3068\u3053\u308d\u304c\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f<strong><span style=\"color: #ff9900;\">\u5909\u52d5\u5bfe\u4fa1<\/span><\/strong>(\u5c06\u6765\u306e\u5024\u5f15\u304d\u3084\u5272\u308a\u623b\u3057\u306a\u3069)\u3084\u5c06\u6765\u306e\u8fd4\u54c1\u306a\u3069\u3082\u53ce\u76ca\u306e\u6e2c\u5b9a\uff08\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\uff09\u306b\u304a\u3044\u3066\u8003\u616e\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u5909\u52d5\u5bfe\u4fa1\u306f\u5c06\u6765\u306e\u4e0d\u78ba\u5b9f\u6027\u3092\u8003\u616e\u3057\u3066\u898b\u7a4d\u3082\u3089\u308c\u308b\u305f\u3081\u3001<strong><span style=\"color: #ff9900;\">\u53ce\u76ca\u306b\u3082\u7d50\u679c\u7684\u306b\u898b\u7a4d\u308a\u306e\u8981\u7d20\u304c\u542b\u307e\u308c\u308b<\/span><\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53ce\u76ca\u306e\u91d1\u984d\u306f\u5f93\u6765\u3068\u305d\u306e\u6027\u8cea\u304c\u7570\u306a\u3063\u3066\u304f\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #0000ff;\"><strong><span style=\"font-size: 14pt;\">\u2463\u6ce8\u8a18\u304c\u5145\u5b9f\u3059\u308b<\/span><\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\">\u672c\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u3067\u306f\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\u306a\u3069\u3092\u6ce8\u8a18\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 14pt;\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3067\u306f\u4f01\u696d\u304c\u884c\u3063\u305f5\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u304c\u53ce\u76ca\u306e\u6027\u8cea\u30fb\u91d1\u984d\u30fb\u6642\u671f\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u3092\u7406\u89e3\u3067\u304d\u308b\u3060\u3051\u306e\u5341\u5206\u306a\u60c5\u5831\u3092\u4e0e\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"color: #ff9900;\"><strong><span style=\"font-size: 14pt;\">\u53ce\u76ca\u306e\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u91d1\u984d\u53ca\u3073\u6027\u8cea\u306a\u3069\u3092\u6df1\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u6ce8\u8a18\u60c5\u5831\u304c\u6c7a\u5b9a\u7684\u306b\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/span><\/p>\n<p><a href=\"#mokuji\"><span style=\"color: #000000;\"><span style=\"text-decoration: underline;\"><strong><span style=\"color: #0000ff; text-decoration: underline;\">\u76ee\u6b21\u306b\u623b\u308b<\/span><\/strong><\/span><\/span><\/a><\/p>\n<p><a id=\"e\"><\/a><br \/>\n<span style=\"color: #0000ff; font-size: 18pt;\"><strong>\u3010\u3044\u3064\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u306e\u304b\uff1f\u3011<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u672c\u4f1a\u8a08\u57fa\u6e96\u306f<strong><span style=\"color: #ff9900;\">2021\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089<\/span><\/strong>\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u65e9\u671f\u9069\u7528\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u90e8\u306e\u4f01\u696d\u306f\u3059\u3067\u306b\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6765\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3059\u3079\u3066\u306e\u4e0a\u5834\u4f01\u696d\u306b<strong><span style=\"color: #ff9900;\">\u5f37\u5236\u9069\u7528<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u9069\u7528\u5e74\u5ea6\u306e\u524d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3082\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3055\u308c\u308b\u306e\u3067\u524d\u5e74\u5ea6\u3068\u306e\u6bd4\u8f03\u3082\u3067\u304d\u307e\u3059\u304c\u3001<strong><span style=\"color: #ff9900;\">\u9061\u53ca\u9069\u7528\u306e\u4f8b\u5916<\/span><\/strong>\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u9069\u7528\u3057\u305f\u7d4c\u904e\u63aa\u7f6e\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u60c5\u5831\u3092\u3088\u304f\u8aad\u3093\u3067\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"#mokuji\">\u76ee\u6b21\u306b\u623b\u308b<\/a><\/span><\/strong><\/span><\/p>\n<p><a id=\"f\"><\/a><br \/>\n<span style=\"font-size: 18pt; color: #0000ff;\"><strong>\u3010\u8aad\u3080\u5074\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u306e\u304b\uff1f\u3011<\/strong><\/span><\/p>\n<p><span style=\"color: #ff9900;\"><strong><span style=\"font-size: 14pt;\">\u4f1a\u8a08\u65b9\u91dd\u306a\u3069\u306e\u6ce8\u8a18\u60c5\u5831\u3092\u4eca\u307e\u3067\u4ee5\u4e0a\u306b\u3057\u3063\u304b\u308a\u8aad\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u53ce\u76ca\u306e\u5185\u5bb9\u53ca\u3073\u6027\u8cea\u3001\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0\u3001\u6e2c\u5b9a\u306a\u3069\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304b\u306a\u3044\u3068\u8ca1\u52d9\u8af8\u8868\u3092\u8aad\u307f\u8aa4\u3063\u305f\u308a\u3001\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u304c\u3046\u307e\u304f\u884c\u3048\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u8ca1\u52d9\u8af8\u8868\u672c\u4f53\u306f\u898b\u3066\u3082\u6ce8\u8a18\u307e\u3067\u306f\u8aad\u307e\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<span style=\"color: #ff9900;\"><strong>\u53ce\u76ca\u306f\u300c\u4f01\u696d\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u8868\u793a\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u306a\u8ca1\u52d9\u60c5\u5831\u300d<\/strong><\/span>\u3067\u3059\u306e\u3067\u3001\u6ce8\u8a18\u60c5\u5831\u3092\u3088\u304f\u8aad\u307f\u3001\u3069\u306e\u3088\u3046\u306b\u8a8d\u8b58\u30fb\u6e2c\u5b9a\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"#mokuji\">\u76ee\u6b21\u306b\u623b\u308b<\/a><\/span><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14pt;\">\u3053\u3053\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002(\u4eba&#8221;\u25bd\uff40)<\/span><\/p>\n<p><span style=\"color: #ff9900; font-size: 18pt;\"><strong>\u30e1\u30eb\u30de\u30ac\u3082\u3084\u3063\u3066\u307e\u3059\uff01\u305c\u3072\u3054\u767b\u9332\u3092\uff01<\/strong><\/span><br \/>\n<span style=\"font-size: 14pt;\"><strong>\u2193\u3000\u2193\u3000\u2193<\/strong><\/span><\/p>\n<p><span style=\"font-size: 14pt; color: #0000ff;\"><span style=\"background-color: #ffff00; font-size: 18pt;\"><span style=\"font-size: 18pt;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/jimaccounting.com\/?page_id=1625\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"text-decoration: underline;\">\u30e1\u30eb\u30de\u30ac JIM\u9023\u7d61<\/span><\/a><\/strong><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; \uff08\u6ce8\u610f\uff09 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1925,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1902","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"_links":{"self":[{"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/posts\/1902","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1902"}],"version-history":[{"count":35,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/posts\/1902\/revisions"}],"predecessor-version":[{"id":1946,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/posts\/1902\/revisions\/1946"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=\/wp\/v2\/media\/1925"}],"wp:attachment":[{"href":"https:\/\/jimaccounting.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jimaccounting.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}