{"id":3740,"date":"2021-11-15T17:35:53","date_gmt":"2021-11-15T08:35:53","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=3740"},"modified":"2023-06-12T12:22:51","modified_gmt":"2023-06-12T03:22:51","slug":"%e5%89%8d%e5%8f%97%e9%87%91%e3%81%a8%e3%81%af%ef%bc%9f%e6%b7%b7%e5%90%8c%e3%81%97%e3%82%84%e3%81%99%e3%81%84%e5%89%8d%e5%8f%97%e5%8f%8e%e7%9b%8a%e3%80%81%e4%bb%ae%e5%8f%97%e9%87%91%e3%80%81%e9%a0%90","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/3740\/","title":{"rendered":"\u524d\u53d7\u91d1\u3068\u306f\uff1f\u6df7\u540c\u3057\u3084\u3059\u3044\u524d\u53d7\u53ce\u76ca\u3001\u4eee\u53d7\u91d1\u3001\u9810\u308a\u91d1\u3001\u58f2\u639b\u91d1\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac\uff01\u4ed5\u8a33\u4f8b\u4ed8\u304d"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2021\/11\/explanation-of-terms-that-are-easily-confused-with-advance-payment-main-1024x538.png\" alt=\"\u524d\u53d7\u91d1\u3068\u306f\uff1f\u6df7\u540c\u3057\u3084\u3059\u3044\u524d\u53d7\u53ce\u76ca\u3001\u4eee\u53d7\u91d1\u3001\u9810\u308a\u91d1\u3001\u58f2\u639b\u91d1\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac\uff01\u4ed5\u8a33\u4f8b\u4ed8\u304d\" class=\"wp-image-3741\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/explanation-of-terms-that-are-easily-confused-with-advance-payment-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/explanation-of-terms-that-are-easily-confused-with-advance-payment-main-300x158.png 300w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/explanation-of-terms-that-are-easily-confused-with-advance-payment-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2021\/11\/explanation-of-terms-that-are-easily-confused-with-advance-payment-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>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306fSaaS\uff08Software as a Service\uff09\u306f\u3001\u9867\u5ba2\u306e\u5229\u7528\u671f\u9593\u3042\u308b\u3044\u306f\u5229\u7528\u91cf\u306b\u5fdc\u3058\u3066\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u671f\u9593\u5185\u306b\u7d99\u7d9a\u7684\u306b\u8ab2\u91d1\u3057\u3066\u3044\u304f\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306e\u7279\u5fb4\u306f\u3001\u9867\u5ba2\u304c\u5951\u7d04\u3092\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u7d99\u7d9a\u3059\u308b\u3088\u3046\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u6539\u5584\u30fb\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u30fb\u65b0\u6a5f\u80fd\u306e\u8ffd\u52a0\u306b\u3088\u308a\u3001\u9867\u5ba2\u6e80\u8db3\u5ea6\u3092\u9ad8\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u6f5c\u5728\u7684\u306a\u9867\u5ba2\u30cb\u30fc\u30ba\u3092\u5145\u8db3\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u6ce8\u529b\u3057\u3066\u3044\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\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3067\u524d\u53d7\u91d1\u304c\u983b\u7e41\u306b\u767a\u751f\u3059\u308b\u7406\u7531<\/a><\/li><li><a href=\"#i-2\">\u524d\u53d7\u91d1\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-3\">\u524d\u53d7\u91d1\u306e\u4ed5\u8a33\u4f8b<\/a><\/li><\/ul><\/li><li><a href=\"#SaaS\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306fSaaS\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u3068\u50b5\u6a29\u50b5\u52d9<\/a><\/li><li><a href=\"#i-4\">\u524d\u53d7\u91d1\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u7528\u8a9e\u3092\u89e3\u8aac<\/a><ul><li><a href=\"#i-5\">\u524d\u53d7\u53ce\u76ca\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-6\">\u4eee\u53d7\u91d1\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-7\">\u9810\u308a\u91d1\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-8\">\u58f2\u639b\u91d1\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-9\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3067\u524d\u53d7\u91d1\u304c\u983b\u7e41\u306b\u767a\u751f\u3059\u308b\u7406\u7531<\/span><\/h2>\n\n\n\n<p>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u3084SaaS\u3067\u306f\u3001\u5c06\u6765\u306b\u5411\u3051\u3066\u53ce\u76ca\u57fa\u76e4\u3092\u7a4d\u307f\u4e0a\u3052\u3066\u3001\u30de\u30fc\u30b1\u30c3\u30c8\u30b7\u30a7\u30a2\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u306b\u7740\u76ee\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u4e3b\u306aKPI\u306f\u9867\u5ba2\u8996\u70b9\u306b\u306a\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001Life Time Value\uff08LTV\uff09\u3068\u3044\u3046KPI\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9867\u5ba2\u3068\u5951\u7d04\u3092\u3057\u3066\u304b\u3089\u5951\u7d04\u304c\u7d42\u4e86\u306b\u306a\u308b\u307e\u3067\u306e\u671f\u9593\u3001\u4f01\u696d\u306b\u3069\u308c\u304f\u3089\u3044\u306e\u4ed8\u52a0\u4fa1\u5024\uff08\u53ce\u76ca\uff09\u3092\u3082\u305f\u3089\u3057\u3066\u304f\u308c\u308b\u304b\u3092\u898b\u308b\u6307\u6a19\u3067\u3001\u591a\u304f\u306e\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304c\u9577\u671f\u9593\u306b\u6e21\u308a\u5951\u7d04\u3092\u7d99\u7d9a\u3059\u308b\u307b\u3069\u306b\u3001\u4f01\u696d\u3078\u306e\u30ed\u30a4\u30e4\u30ea\u30c6\u30a3\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u307f\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u91cd\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u591a\u304f\u306e\u4e8b\u696d\u8005\u3067\u306f\u3001\u9577\u671f\u5951\u7d04\u3092\u9867\u5ba2\u306b\u4fc3\u3059\u305f\u3081\u306b\u5951\u7d04\u4ee3\u91d1\u306e\u4e00\u62ec\u652f\u6255\u3044\u3084\u3001\u9577\u671f\u5229\u7528\u5272\u5f15\u3092\u63d0\u4f9b\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u300c<a href=\"\/invoice\/functions\/advance-payment\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u524d\u53d7\u91d1<\/a>\u300d\u304c\u983b\u7e41\u306b\u767a\u751f\u3059\u308b\u8981\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u524d\u53d7\u91d1\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u524d\u53d7\u91d1\u3068\u306f\u3001\u4e8b\u524d\u306b\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u307e\u3060\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u9867\u5ba2\u304c\u3001\u4e88\u3081\u304a\u91d1\u3092\u652f\u6255\u3046\u3088\u3046\u306a\u6642\u306b\u3001\u524d\u53d7\u91d1\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30d3\u30b8\u30cd\u30b9\u307e\u305f\u306fSaaS\u3067\u306f\u30011\u5e74\u9593\u3042\u308b\u3044\u306f\u8907\u6570\u5e74\u9593\u306b\u57fa\u3065\u304f\u5951\u7d04\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u306e\u5951\u7d04\u5185\u5bb9\u3084\u5951\u7d04\u671f\u9593\u306b\u5fdc\u3058\u305f\u8acb\u6c42\u984d\u3092\u9069\u5207\u306b\u628a\u63e1\u3057\u3001\u9867\u5ba2\u3054\u3068\u306b\u8acb\u6c42\u984d\u3092\u6b63\u78ba\u306b\u8a08\u7b97\u3057\u3001\u304b\u3064\u3001\u5951\u7d04\u671f\u9593\u306b\u5fdc\u3058\u305f\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\u524d\u53d7\u91d1\u306e\u4ed5\u8a33\u4f8b<\/span><\/h3>\n\n\n\n<p>\u9867\u5ba2\u304b\u3089\u5c06\u6765\u306e\u5229\u7528\u671f\u9593\u76f8\u5f53\u5206\u3092\u3042\u3089\u304b\u3058\u3081\u53ce\u5165\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u4ee3\u91d1\u76f8\u5f53\u984d\u306f\u300c<a href=\"\/invoice\/functions\/advance-payment\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u524d\u53d7\u91d1<\/a>\u300d\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8ca0\u50b5\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5b9f\u969b\u306e\u5229\u7528\u671f\u9593\u304c\u5230\u6765\u3059\u308b\u3054\u3068\u306b\u3001\u3053\u306e\u524d\u53d7\u91d1\u3092\u53d6\u308a\u5d29\u3057\u3066\u53ce\u76ca\u306b\u632f\u66ff\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u81ea\u52d5\u6d88\u8fbc\u6a5f\u80fd\u3092\u6709\u3059\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u7b49\u3067\u306f\u3001\u5951\u7d04\u6642\u306e\u4f1a\u8a08\u4ed5\u8a33\u3068\u3001\u5165\u91d1\u6642\u306e\u4f1a\u8a08\u4ed5\u8a33\u3092\u305d\u308c\u305e\u308c\u5225\u5efa\u3066\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u5951\u7d04\u6210\u7acb\u5f8c\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306b\u3001<strong>\u501f\u65b9\uff1a\u58f2\u639b\u91d1\u3000\u8cb8\u65b9\uff1a\u524d\u53d7\u91d1<\/strong>\u3068\u3057\u3066\u3001\u8acb\u6c42\u50b5\u6a29\u3068\u53ce\u76ca\u50b5\u52d9\u3092\u4e21\u5efa\u3066\u3067\u8a08\u4e0a\u3057\u305f\u5f8c\u3001\u9867\u5ba2\u304b\u3089\u4ee3\u91d1\u306e\u5165\u91d1\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u3001\u58f2\u639b\u91d1\u3092\u6d88\u8fbc\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u53d7\u91d1\u3092\u53ce\u76ca\u52d8\u5b9a\u306b\u632f\u308a\u66ff\u3048\u308b\u6642\u671f\u306f\u3001\u5951\u7d04\u671f\u9593\u306b\u5fdc\u3058\u308b\u305f\u3081\u3001\u901a\u5e38\u306f\u6708\u672b\u6642\u70b9\u3067<strong>\u501f\u65b9\uff1a\u524d\u53d7\u91d1\u3000\u8cb8\u65b9\uff1a\u58f2\u4e0a<\/strong>\u3000\u3068\u3057\u3066\u632f\u66ff\u51e6\u7406\u3092\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u6d41\u308c\u306b\u3088\u308b\u3053\u3068\u3067\u3001\u8acb\u6c42\u7ba1\u7406\u696d\u52d9\u3068\u3001\u53ce\u76ca\u7ba1\u7406\u696d\u52d9\u3092\u5206\u96e2\u3057\u3001\u305d\u308c\u305e\u308c\u3092\u9069\u5207\u306a\u6642\u671f\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u696d\u52d9\u7ba1\u7406\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u53d7\u91d1\u306e\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u5951\u7d04\u671f\u9593\u306b\u5fdc\u3058\u305f\u58f2\u4e0a\u632f\u66ff\u4ed5\u8a33\u3092\u81ea\u52d5\u751f\u6210\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001<a href=\"\/invoice\/functions\/accounting\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u58f2\u4e0a<\/a>\u306e\u8a08\u4e0a\u6f0f\u308c\u304c\u306a\u304f\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"SaaS\">\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306fSaaS\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u3068\u50b5\u6a29\u50b5\u52d9<\/span><\/h2>\n\n\n\n<p>\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306fSaaS\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306f\u3001\u57fa\u672c\u7684\u306b\u5951\u7d04\u671f\u9593\u306b\u5fdc\u3058\u3066\u3044\u307e\u3059\u304c\u3001\u500b\u4eba\u5411\u3051\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u9867\u5ba2\u306f\u5951\u7d04\u306e\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3084\u30c0\u30a6\u30f3\u30b0\u30ec\u30fc\u30c9\u3092\u30da\u30ca\u30eb\u30c6\u30a3\u306a\u3057\u306b\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u6708\u306e\u9014\u4e2d\u3067\u8acb\u6c42\u3059\u3079\u304d\u91d1\u984d\u3068\u30aa\u30ea\u30b8\u30ca\u30eb\u306e\u5951\u7d04\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9014\u4e2d\u89e3\u7d04\u3084\u6708\u306e\u9014\u4e2d\u3067\u306e\u5951\u7d04\u958b\u59cb\u7b49\u3082\u3042\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u53ce\u76ca\u7ba1\u7406\u306f\u975e\u5e38\u306b\u7169\u96d1\u3067\u3001\u4f1a\u8a08\u51e6\u7406\u9762\u304b\u3089\u3082\u96e3\u3057\u3044\u51e6\u7406\u3068\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<h2 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id=\"i-5\">\u524d\u53d7\u53ce\u76ca\u3068\u306f\uff1f<\/span><\/h3>\n\n\n\n<p>\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3067\u306f\u3001\u524d\u53d7\u53ce\u76ca\u3092\u300c\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u5f93\u3044\u3001\u7d99\u7d9a\u3057\u3066\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3046\u5834\u5408\u3001\u3044\u307e\u3060\u63d0\u4f9b\u3057\u3066\u3044\u306a\u3044\u5f79\u52d9\u306b\u5bfe\u3057\u652f\u6255\u3092\u53d7\u3051\u305f\u5bfe\u4fa1\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u305d\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u300c\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u306f\u3001\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u6b21\u671f\u4ee5\u964d\u306e\u53ce\u76ca\u3068\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u308c\u3092\u5f53\u671f\u306e\u640d\u76ca\u8a08\u7b97\u304b\u3089\u9664\u53bb\u3059\u308b\u3068\u3068\u3082\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8ca0\u50b5\u306e\u90e8\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u524d\u53d7\u53ce\u76ca\u3068\u306f\u3001\u767a\u751f\u4e3b\u7fa9\u306b\u57fa\u3065\u3044\u3066\u53ce\u76ca\u3092\u9069\u5207\u306a\u6642\u671f\u306b\u8a8d\u8b58\u3057\u3088\u3046\u3068\u3059\u308b\u8003\u3048\u65b9\u306e\u3053\u3068\u3067\u3042\u308a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u306b\u304a\u3044\u3066\u306f\u3001\u5225\u306e\u4f1a\u8a08\u30eb\u30fc\u30eb\u306b\u5f93\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u53d7\u53ce\u76ca\u3068\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u4f1a\u8a08\u79d1\u76ee\u306b\u300c\u524d\u53d7\u91d1\u300d\u304c\u898b\u3089\u308c\u307e\u3059\u304c\u3001\u4e21\u8005\u306e\u9055\u3044\u306f\u3001\u55b6\u696d\u76ee\u7684\u306e\u50b5\u52d9\u304b\u3069\u3046\u304b\u3067\u3042\u308a\u3001\u4f8b\u3048\u3070\u3001\u5546\u54c1\u3084\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u4f01\u696d\u304c\u3001\u9867\u5ba2\u304b\u3089\u3042\u3089\u304b\u3058\u3081\u53d6\u5f15\u4ee3\u91d1\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u90e8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5546\u54c1\u306e\u5f15\u6e21\u3057\u524d\u306e\u305f\u3081\u58f2\u4e0a\u8a8d\u8b58\u304c\u306a\u3044\u305f\u3081\u3001\u3053\u308c\u3092\u524d\u53d7\u91d1\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u540c\u69d8\u306b\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u3082\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u958b\u793a\u3067\u306f\u3001\u524d\u53d7\u91d1\u3092\u4f7f\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3069\u3061\u3089\u3082\u55b6\u696d\u76ee\u7684\u306e\u50b5\u52d9\u3067\u3042\u308b\u305f\u3081\u3001\u524d\u53d7\u91d1\u3068\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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class=\"wp-block-heading\"><span id=\"i-7\">\u9810\u308a\u91d1\u3068\u306f\uff1f<\/span><\/h3>\n\n\n\n<p>\u9810\u308a\u91d1\u306f\u3001<a href=\"https:\/\/jicpa.or.jp\/cpainfo\/introduction\/keyword\/post-16.html\" target=\"_blank\" rel=\"noopener\" title=\"\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\">\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247<\/a>\uff08\u7b2c49\u6761 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