{"id":2697,"date":"2021-05-11T18:12:40","date_gmt":"2021-05-11T09:12:40","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=2697"},"modified":"2023-06-08T13:52:57","modified_gmt":"2023-06-08T04:52:57","slug":"%e4%bc%bc%e3%81%a6%e3%81%84%e3%82%8b%e3%82%88%e3%81%86%e3%81%a7%e5%85%a8%e7%84%b6%e9%81%95%e3%81%86%ef%bc%81%e5%89%8d%e6%89%95%e9%87%91%e3%81%a8%e5%89%8d%e6%89%95%e8%b2%bb%e7%94%a8%e3%82%92%e4%bb%95","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/2697\/","title":{"rendered":"\u4f3c\u3066\u3044\u308b\u3088\u3046\u3067\u5168\u7136\u9055\u3046\uff01\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u3092\u4ed5\u8a33\u4f8b\u3067\u305d\u308c\u305e\u308c\u89e3\u8aac"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-main-1024x538.png\" alt=\"\u4f3c\u3066\u3044\u308b\u3088\u3046\u3067\u5168\u7136\u9055\u3046\uff01\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u3092\u4ed5\u8a33\u4f8b\u3067\u89e3\u8aac\" class=\"wp-image-2698\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"\/invoice\/\" rel=\"noreferrer noopener\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u3092\u60a9\u307e\u305b\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u300c\u524d\u6255\u91d1\u300d\u3068\u300c\u524d\u6255\u8cbb\u7528\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u3082\u300c\u524d\u6255\u300d\u3068\u306a\u3063\u3066\u304a\u308a\u4f3c\u305f\u3088\u3046\u306a\u79d1\u76ee\u306b\u898b\u3048\u307e\u3059\u304c\u3001\u660e\u78ba\u306b\u4f7f\u3044\u5206\u3051\u3092\u3057\u306a\u3051\u308c\u3070\u6b63\u3057\u3044\u6c7a\u7b97\u66f8\u3092\u4f5c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u306e\u9055\u3044\u3092\u4ed5\u8a33\u4f8b\u3092\u4ea4\u3048\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u524d\u6255\u91d1\u3068\u306f<\/a><\/li><li><a href=\"#i-2\">\u524d\u6255\u8cbb\u7528\u3068\u306f<\/a><\/li><li><a href=\"#i-3\">\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u306e\u9055\u3044<\/a><\/li><li><a href=\"#i-4\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u524d\u6255\u91d1\u3068\u306f<\/span><\/h2>\n\n\n\n<p>\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3084\u5546\u54c1\u306e\u53d7\u3051\u53d6\u308a\u524d\u306b\u4ee3\u91d1\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u300c\u524d\u6255\u91d1\u300d\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3057\u307e\u3059\u3002\u524d\u6255\u91d1\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6d41\u52d5\u8cc7\u7523\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u6255\u91d1\u3067\u51e6\u7406\u3059\u308b\u53d6\u5f15\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u5546\u54c1\u4ee3\u91d1\u306e\u524d\u6255\u3044\uff08\u5185\u91d1\u3001\u624b\u4ed8\u91d1\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u5bbf\u6cca\u65bd\u8a2d\u306a\u3069\u306e\u4e88\u7d04\u91d1<\/li>\n\n\n\n<li>\u5916\u6ce8\u8cbb\u306a\u3069\u306e\u524d\u6255\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u524d\u6255\u91d1\u306e\u4ed5\u8a33\u3092\u4f8b\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b1-1. \u5546\u54c1150,000\u5186\u306e\u4ed5\u5165\u524d\u306b\u3001\u4ee3\u91d1\u306e\u4e00\u90e8\u3067\u3042\u308b100,000\u5186\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u524d\u6255\u91d1<\/td><td>100,000<\/td><td>\u73fe\u91d1<\/td><td>100,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u306f\u4ed5\u5165\u3059\u308b\u5546\u54c1\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u524d\u6255\u3044\u3057\u305f\u4ed5\u8a33\u3067\u3059\u3002\u5b9f\u969b\u306b\u4ed5\u5165\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8cbb\u7528\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4f8b1-2. \u4f8b1-1\u306e\u5546\u54c1\u3092\u53d7\u3051\u53d6\u308a\u3001\u4ee3\u91d1\u306e\u6b8b\u984d50,000\u5186\u306f\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4ed5\u5165<\/td><td>150,000<\/td><td>\u524d\u6255\u91d1<\/td><td>100,000<\/td><\/tr><tr><td><br><\/td><td><br><\/td><td>\u73fe\u91d1<\/td><td>50,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4ed5\u5165\u3057\u305f\u5546\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u305f\u3081\u8cbb\u7528\uff08\u4ed5\u5165\u52d8\u5b9a\uff09\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002100,000\u5186\u306f\u3059\u3067\u306b\u524d\u6255\u3044\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4f8b1-1\u3067\u8a08\u4e0a\u3057\u3066\u3044\u305f\u524d\u6255\u91d1\u3068\u76f8\u6bba\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u524d\u6255\u8cbb\u7528\u3068\u306f<\/span><\/h2>\n\n\n\n<p>\u524d\u6255\u8cbb\u7528\u3068\u306f\u3001\u300c\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u3059\u3067\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3046\u3061\u4f1a\u8a08\u671f\u9593\u3092\u307e\u305f\u304c\u308b\u3082\u306e\u306f\u3001\u305d\u306e\u8cbb\u7528\u3092\u5f53\u671f\u3068\u7fcc\u671f\u306b\u5206\u3051\u3066\u8a08\u4e0a\u3059\u308b\u300d\u969b\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u6d41\u52d5\u8cc7\u7523\u306b\u8a08\u4e0a\u3055\u308c\u3001\u57fa\u672c\u7684\u306b\u306f\u671f\u672b\u306b\u300c\u7d4c\u904e\u52d8\u5b9a\uff08\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\uff09\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u6255\u8cbb\u7528\u3067\u51e6\u7406\u3059\u308b\u53d6\u5f15\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u5bb6\u8cc3\u306e\u652f\u6255\u3044<\/li>\n\n\n\n<li>\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044<\/li>\n\n\n\n<li>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u5229\u7528\u6599\u306e\u652f\u6255\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u3092\u4f8b\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b2-1. X1\u5e746\u67081\u65e5\u300112\u304b\u6708\u5206\uff08X1\u5e746\u67081\u65e5\uff5eX2\u5e745\u670831\u65e5\uff09\u306e\u5bb6\u8cc3\u3068\u3057\u3066120,000\u5186\u3092\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u3002\u306a\u304a\u3001\u5f53\u671f\u306e\u4f1a\u8a08\u671f\u9593\u306fX1\u5e744\u67081\u65e5\uff5eX2\u5e743\u670831\u65e5\u3067\u3042\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u652f\u6255\u5bb6\u8cc3<\/td><td>120,000<\/td><td>\u73fe\u91d1<\/td><td>120,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b2-2. X2\u5e743\u670831\u65e5\u3001\u6c7a\u7b97\u3092\u8fce\u3048\u3001\u671f\u4e2d\u306b\u652f\u6255\u3044\u3057\u3066\u3044\u305f\u5bb6\u8cc3\u306b\u3064\u3044\u3066\u3001\u30b5\u30fc\u30d3\u30b9\u672a\u63d0\u4f9b\u5206\uff082\u304b\u6708\u5206\uff09\u3092\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u524d\u6255\u8cbb\u7528<\/td><td>20,000<\/td><td>\u652f\u6255\u5bb6\u8cc3<\/td><td>20,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u203b120,000\u5186\u00d72\u304b\u6708\u00f712\u304b\u6708\uff1d20,000\u5186<\/p>\n\n\n\n<p>\u4f8b2-1\u3067\u652f\u6255\u3063\u305f\u5bb6\u8cc3\u306e\u3046\u3061\u30012\u304b\u6708\u5206\uff08X2\u5e744\u67081\u65e5\uff5e5\u670831\u65e5\uff09\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u7d50\u679c\u3001X1\u5e74\u5ea6\u306e\u8cbb\u7528\u306b\u306f10\u304b\u6708\u5206\u306e\u5bb6\u8cc3\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b2-3. X2\u5e744\u67081\u65e5\u3001\u524d\u671f\u672b\u6c7a\u7b97\u306b\u304a\u3044\u3066\u8a08\u4e0a\u3057\u305f\u524d\u6255\u8cbb\u7528\u3092\u632f\u308a\u623b\u3057\u51e6\u7406\u3059\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u652f\u6255\u5bb6\u8cc3<\/td><td>20,000<\/td><td>\u524d\u6255\u8cbb\u7528<\/td><td>20,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b2-3\u3067\u524d\u6255\u8cbb\u7528\u3068\u3057\u305f2\u304b\u6708\u5206\u306e\u5bb6\u8cc3\u3092X2\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3059\u308b\u305f\u3081\u306b\u632f\u308a\u623b\u3057\u51e6\u7406\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-1024x1024.png\" alt=\"\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u306e\u53d6\u5f15\u4f8b\" class=\"wp-image-2699\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-300x300.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/05\/advance_payments_and_prepaid_expenses.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u306e\u9055\u3044<\/span><\/h2>\n\n\n\n<p>\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u306e\u6700\u3082\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u300c\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u306e\u63d0\u4f9b\u3092\u3059\u3067\u306b\u53d7\u3051\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u3059\u3002\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u524d\u306b\u652f\u6255\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u300c\u524d\u6255\u91d1\u300d\u3067\u51e6\u7406\u3057\u3001\u7d99\u7d9a\u7684\u306b\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u3044\u307e\u3060\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u90e8\u5206\u306f\u300c\u524d\u6255\u8cbb\u7528\u300d\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u524d\u6255\u91d1\u306f\u4e3b\u306b\u671f\u4e2d\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u524d\u6255\u8cbb\u7528\u306f\u57fa\u672c\u7684\u306b\u671f\u672b\uff08\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\uff09\u3067\u306e\u307f\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u306e\u9055\u3044\u3092\u8868\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><br><\/td><td>\u524d\u6255\u91d1<\/td><td>\u524d\u6255\u8cbb\u7528<\/td><\/tr><tr><td>\u5b9a\u7fa9<\/td><td>\u5358\u767a\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u300c\u53d7\u3051\u308b\u524d\u300d\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u3002<\/td><td>\u5951\u7d04\u306b\u3088\u308b\u7d99\u7d9a\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u300c\u53d7\u3051\u3066\u3044\u308b\u300d\u304c\u3044\u307e\u3060\u63d0\u4f9b\u304c\u306a\u3044\u90e8\u5206\u3002<\/td><\/tr><tr><td>\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0<\/td><td>\u4e3b\u306b\u671f\u4e2d\uff08\u652f\u6255\u3063\u305f\u3068\u304d\uff09<\/td><td>\u671f\u672b\uff08\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\uff09<\/td><\/tr><tr><td>\u8a08\u4e0a\u3059\u308b\u91d1\u984d<\/td><td>\u652f\u6255\u3063\u305f\u984d<\/td><td>\u30b5\u30fc\u30d3\u30b9\u304c\u672a\u63d0\u4f9b\u306e\u671f\u9593\u5206<\/td><\/tr><tr><td>\u5177\u4f53\u4f8b<\/td><td>\u624b\u4ed8\u91d1\uff08\u524d\u91d1\uff09\u3001\u4e88\u7d04\u91d1\u3000\u306a\u3069<\/td><td>\u5bb6\u8cc3\u3001\u4fdd\u967a\u6599\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u5229\u7528\u6599\u3000\u306a\u3069<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u524d\u6255\u91d1\u3068\u524d\u6255\u8cbb\u7528\u3092\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u306a\u3069\u3067\u7ba1\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30df\u30b9\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u3082\u3053\u308c\u3089\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4e00\u5143\u7ba1\u7406\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u3082\u691c\u8a0e\u3057\u3066\u307f\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 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