{"id":5851,"date":"2022-07-12T17:49:12","date_gmt":"2022-07-12T08:49:12","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=5851"},"modified":"2023-11-22T19:11:26","modified_gmt":"2023-11-22T10:11:26","slug":"%e5%80%8b%e5%88%a5%e6%b3%a8%e8%a8%98%e8%a1%a8%e3%81%a8%e3%81%af%ef%bc%9f%e5%85%b7%e4%bd%93%e7%9a%84%e3%81%aa%e8%a8%98%e8%bc%89%e5%86%85%e5%ae%b9%e3%82%84%e8%a8%98%e8%bc%89%e4%be%8b%e3%82%92%e7%a8%ae","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/5851\/","title":{"rendered":"\u500b\u5225\u6ce8\u8a18\u8868\u3068\u306f\uff1f\u5177\u4f53\u7684\u306a\u8a18\u8f09\u5185\u5bb9\u3084\u8a18\u8f09\u4f8b\u3092\u7a2e\u985e\u5225\u306b\u5fb9\u5e95\u89e3\u8aac\uff01"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-main-1024x538.jpg\" alt=\"\u500b\u5225\u6ce8\u8a18\u8868\u3068\u306f\uff1f\u5177\u4f53\u7684\u306a\u8a18\u8f09\u5185\u5bb9\u3084\u8a18\u8f09\u4f8b\u3092\u7a2e\u985e\u5225\u306b\u89e3\u8aac\uff01\" class=\"wp-image-5852\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-main-1024x538.jpg 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-main-400x210.jpg 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-main-768x403.jpg 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-main.jpg 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>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u516c\u8868\u3057\u305f\u4f1a\u8a08\u57fa\u6e96\u3067\u3001\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u6307\u91dd\u3092\u5b9a\u3081\u305f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u3082\u516c\u8868\u3055\u308c\u3001\u3053\u308c\u3089\u306e\u57fa\u6e96\u306f2022\u5e743\u6708\u671f\u6c7a\u7b97\u304b\u3089\u9069\u7528\u958b\u59cb\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6c7a\u7b97\u306b\u969b\u3057\u3066\u682a\u5f0f\u4f1a\u793e\u3067\u306f\u3001\u4f1a\u793e\u6cd5\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u8a08\u7b97\u66f8\u985e\u3068\u305d\u306e\u4ed8\u5c5e\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a08\u7b97\u66f8\u985e\u306f\u5177\u4f53\u7684\u306b\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u500b\u5225\u6ce8\u8a18\u8868\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u6708\u6b21\u3067\u6c7a\u7b97\u3092\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u6bce\u6708\u4f5c\u6210\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7279\u306b\u76ee\u65b0\u3057\u3044\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3082\u6bce\u5e74\u3001\u5f53\u671f\u7d14\u5229\u76ca\u3084\u914d\u5f53\u306b\u3088\u3063\u3066\u5897\u6e1b\u3059\u308b\u7a0b\u5ea6\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u500b\u5225\u6ce8\u8a18\u8868\u3068\u3044\u3046\u306e\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u5185\u5bb9\u3092\u6587\u7ae0\u3067\u88dc\u8db3\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u4ed6\u306e\u66f8\u985e\u3068\u306f\u7570\u8cea\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u4ee5\u4e0b\u3067\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u9069\u7528\u306b\u4f34\u3044\u500b\u5225\u6ce8\u8a18\u8868\u3067\u3069\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3082\u3001\u8aac\u660e\u3057\u3066\u3044\u304d\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\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-2\">\u516c\u8868\u306e\u80cc\u666f<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-4\">\u500b\u5225\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u5185\u5bb9<\/a><ul><li><a href=\"#i-5\">\u500b\u5225\u6ce8\u8a18\u8868\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#80\">\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9\u309280%\u524a\u6e1b\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/a><ul><li><ul><li><a href=\"#i-6\">\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\n        \n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a><\/li><\/ul><\/li><li><a href=\"#i-7\">\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-8\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-9\">\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-10\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\">\u516c\u8868\u306e\u80cc\u666f<\/span><\/h3>\n\n\n\n<p>\u305d\u3082\u305d\u3082\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306f\u3069\u306e\u3088\u3046\u306a\u76ee\u7684\u3067\u516c\u8868\u3055\u308c\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u3068\u3044\u3046\u306e\u306f\u3001\u58f2\u4e0a\u9ad8\u3001\u55b6\u696d\u53ce\u5165\u7b49\u3001\u305d\u306e\u547c\u3073\u65b9\u306f\u696d\u7a2e\u3084\u53d6\u5f15\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4f01\u696d\u306e\u4e3b\u306a\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u306e\u6210\u679c\u3092\u8868\u793a\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u6210\u7e3e\u3092\u5224\u65ad\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u306a\u8ca1\u52d9\u60c5\u5831\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u65e5\u672c\u3067\u306f\u3001\u5f93\u6765\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u53ce\u76ca\u5168\u822c\u306b\u95a2\u3059\u308b\u552f\u4e00\u306e\u57fa\u6e96\u306f\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u4ee5\u4e0b\u306e\u5b9a\u3081\u304c\u3042\u308b\u3060\u3051\u3060\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>\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\u306b\u9650\u308b\u3002<\/p>\n<cite>\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3000\u7b2c\u4e8c\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u3000\u4e09<em>B<\/em><\/cite><\/blockquote>\n\n\n\n<p>\u3053\u306e\u8a18\u8f09\u3060\u3051\u3067\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u624b\u9806\u307e\u3067\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5b9f\u52d9\u4e0a\u306f\u4e00\u822c\u7684\u306b\u516c\u6b63\u3067\u3042\u308d\u3046\u3068\u601d\u308f\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u6163\u7fd2\u3068\u3057\u3066\u884c\u308f\u308c\u3066\u304d\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3061\u308d\u3093\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u516c\u8868\u4ee5\u524d\u306b\u3082\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3084\u300c\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d(\u305f\u3060\u3057\u3001\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u4eca\u56de\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u9069\u7528\u306b\u4f34\u3044\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059)\u7b49\u3001\u69d8\u3005\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u516c\u8868\u3057\u3066\u304a\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3082\u5177\u4f53\u7684\u306a\u624b\u9806\u3092\u5b9a\u3081\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3044\u305a\u308c\u3082\u500b\u5225\u306e\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u53d6\u6271\u3044\u306b\u904e\u304e\u305a\u3001\u53ce\u76ca\u306e\u8a8d\u8b58\u3092\u5305\u62ec\u7684\u306b\u7db2\u7f85\u3057\u305f\u3082\u306e\u3068\u306f\u306a\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u4e00\u65b9\u3067\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u3068\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306f\u3001\u5171\u540c\u3067\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u3092\u884c\u3044\u30012014\u5e745\u6708\u306b\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u3068\u3057\u3066\u516c\u8868\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3068\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u306f\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3057\u3066\u6982\u306d\u540c\u4e00\u306e\u57fa\u6e96\u3092\u6301\u3064\u3053\u3068\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u3082\u56fd\u5185\u5916\u306e\u4f01\u696d\u9593\u306b\u304a\u3051\u308b\u8ca1\u52d9\u8af8\u8868\u306e\u6bd4\u8f03\u3092\u53ef\u80fd\u3068\u3059\u308b\u305f\u3081\u306b\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3092\u53d6\u308a\u5165\u308c\u3064\u3064\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u7d50\u679c\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u304c\u516c\u8868\u3055\u308c\u30012022\u5e743\u6708\u671f\u6c7a\u7b97\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-3\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u7279\u5fb4\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u4ee5\u4e0b\u306e5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b<\/li>\n\n\n\n<li>\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b<\/li>\n\n\n\n<li>\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b<\/li>\n\n\n\n<li>\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3059\u308b<\/li>\n\n\n\n<li>\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<\/li>\n<\/ol>\n\n\n\n<p>(2)\u3001(4)\u3001(5)\u306b\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u51fa\u3066\u304d\u307e\u3059\u304c\u3001\u3053\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3092\u7406\u89e3\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u3068\u53d6\u5f15\u3059\u308b\u969b\u306b\u8ca0\u3046\u5c65\u884c\u7fa9\u52d9\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u4f01\u696d\u306f\u901a\u5e38\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u3001\u4f01\u696d\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u306f\u5177\u4f53\u7684\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u4f8b\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u4f01\u696d\u304c\u88fd\u9020\u3057\u305f\u8ca1\u306e\u8ca9\u58f2\uff08\u4f8b\u3048\u3070\u3001\u88fd\u9020\u696d\u8005\u306e\u88fd\u54c1\uff09<\/li>\n\n\n\n<li>\u4f01\u696d\u304c\u8cfc\u5165\u3057\u305f\u8ca1\u306e\u518d\u8ca9\u58f2\uff08\u4f8b\u3048\u3070\u3001\u5c0f\u58f2\u696d\u8005\u306e\u5546\u54c1\uff09<\/li>\n\n\n\n<li>\u4f01\u696d\u304c\u8cfc\u5165\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6a29\u5229\u306e\u518d\u8ca9\u58f2\uff08\u4f8b\u3048\u3070\u3001\u4f01\u696d\u304c\u518d\u8ca9\u58f2\u3059\u308b\u30c1\u30b1\u30c3\u30c8\uff09<\/li>\n\n\n\n<li>\u5951\u7d04\u4e0a\u5408\u610f\u3057\u305f\u9867\u5ba2\u306e\u305f\u3081\u306e\u4f5c\u696d\u306e\u5c65\u884c<\/li>\n\n\n\n<li>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3088\u3046\u306b\u5f85\u6a5f\u3059\u308b\u30b5\u30fc\u30d3\u30b9\uff08\u4f8b\u3048\u3070\u3001\u5229\u7528\u53ef\u80fd\u3068\u306a\u3063\u305f\u6642\u70b9\u3067\u9069\u7528\u3055\u308c\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u5bfe\u3059\u308b\u4e0d\u7279\u5b9a\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\uff09\u3042\u308b\u3044\u306f\u9867\u5ba2\u304c\u4f7f\u7528\u3092\u6c7a\u5b9a\u3057\u305f\u6642\u306b\u9867\u5ba2\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u4f7f\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/li>\n\n\n\n<li>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u3088\u3063\u3066\u9867\u5ba2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306b\u624b\u914d\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff08\u4f8b\u3048\u3070\u3001\u4ed6\u306e\u5f53\u4e8b\u8005\u306e\u4ee3\u7406\u4eba\u3068\u3057\u3066\u884c\u52d5\u3059\u308b\u3053\u3068\uff09<\/li>\n<\/ol>\n\n\n\n<p>\u4e0a\u8a18\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4e2d\u3067\u3001\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u306a\u306e\u304c(6)\u3067\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u3053\u306e\u9805\u76ee\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u3092\u3053\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u5927\u304d\u304f\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p>(6)\u306e\u300c\u4ee3\u7406\u4eba\u3068\u3057\u3066\u884c\u52d5\u3059\u308b\u300d\u3068\u306f\u5177\u4f53\u7684\u306b\u3069\u3046\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\u3002\u300c\u4ee3\u7406\u4eba\u300d\u306b\u5bfe\u3059\u308b\u6982\u5ff5\u306f\u300c\u672c\u4eba\u300d\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u3001\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u7b2c39\u9805\u3001\u7b2c40\u9805\u306b\u3055\u3089\u306b\u8a73\u3057\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>\u9867\u5ba2\u3078\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3068\u4ed6\u306e\u5f53\u4e8b\u8005\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u3068\u306e\u7d04\u675f\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u4f01\u696d\u304c\u81ea\u3089\u63d0\u4f9b\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u3001\u4f01\u696d\u304c\u672c\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u7dcf\u984d\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b<\/p>\n<cite><a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20210326_02.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a> \u7b2c39\u9805<\/cite><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>\u9867\u5ba2\u3078\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u4ed6\u306e\u5f53\u4e8b\u8005\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u3068\u306e\u7d04\u675f\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5f53\u8a72\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306b\u4f01\u696d\u304c\u624b\u914d\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u3001\u4f01\u696d\u304c\u4ee3\u7406\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u3088\u308a\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306b\u624b\u914d\u3059\u308b\u3053\u3068\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5831\u916c\u53c8\u306f\u624b\u6570\u6599\u306e\u91d1\u984d(\u3042\u308b\u3044\u306f\u4ed6\u306e\u5f53\u4e8b\u8005\u304c\u63d0\u4f9b\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u984d\u304b\u3089\u5f53\u8a72\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u652f\u6255\u3046\u984d\u3092\u63a7\u9664\u3057\u305f\u7d14\u984d)\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b<\/p>\n<cite><a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki20210326_02.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a> \u7b2c40\u9805<\/cite><\/blockquote>\n\n\n\n<p>\u5177\u4f53\u4f8b\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u3092\u55b6\u3093\u3067\u3044\u308b2\u3064\u306e\u4f01\u696d\u304c\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>1\u3064\u306e\u4f01\u696d\u306f\u58f2\u308c\u305d\u3046\u306a\u5546\u54c1\u3092\u3042\u3089\u304b\u3058\u3081\u81ea\u793e\u3067\u8cfc\u5165\u3057\u3066\u5728\u5eab\u3057\u3066\u304a\u304d\u3001\u9867\u5ba2\u304b\u3089\u6ce8\u6587\u3092\u53d7\u3051\u305f\u3068\u304d\u306b\u3001\u81ea\u793e\u306e\u5728\u5eab\u304b\u3089\u6255\u3044\u51fa\u3057\u3066\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u3082\u30461\u3064\u306e\u4f01\u696d\u306f\u81ea\u793e\u3067\u5546\u54c1\u306e\u5728\u5eab\u3092\u6301\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u9867\u5ba2\u304b\u3089\u6ce8\u6587\u3092\u53d7\u3051\u3066\u304b\u3089\u3001\u4ed5\u5165\u5148\u306b\u767a\u6ce8\u3057\u3066\u9867\u5ba2\u5b9b\u306b\u76f4\u63a5\u3001\u914d\u9001\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308c\u3070\u3001\u524d\u8005\u306e\u4f01\u696d\u306f\u8ca1\u3092\u4f01\u696d\u81ea\u3089\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u305f\u3081\u300c\u672c\u4eba\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u5f8c\u8005\u306f\u8ca1\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306b\u624b\u914d\u3057\u3066\u3044\u308b\u306b\u904e\u304e\u305a\u3001\u300c\u4ee3\u7406\u4eba\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u524d\u8005\u306e\u4f01\u696d\u306f\u5f93\u6765\u306e\u6163\u7fd2\u901a\u308a\u3001\u8ca9\u58f2\u91d1\u984d\u3092\u53ce\u76ca\u3001\u4ed5\u5165\u91d1\u984d\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u5f8c\u8005\u306e\u4f01\u696d\u306f\u8ca9\u58f2\u91d1\u984d\u3068\u4ed5\u5165\u91d1\u984d\u306e\u5dee\u984d\u3067\u3042\u308b\u5229\u76ca\u3057\u304b\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3068\u3044\u3046\u306e\u306f\u4e00\u90e8\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u3001\u58f2\u4e0a\u898f\u6a21\u81ea\u4f53\u304c\u5927\u304d\u304f\u5909\u308f\u3063\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u610f\u5473\u3067\u5927\u304d\u306a\u5f71\u97ff\u304c\u3042\u308b\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-4\">\u500b\u5225\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u5185\u5bb9<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u500b\u5225\u6ce8\u8a18\u8868\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\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\/2022\/07\/contents-of-individual-note-table-1024x1024.png\" alt=\"\u500b\u5225\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u5185\u5bb9\" class=\"wp-image-5853\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/contents-of-individual-note-table.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\">\u500b\u5225\u6ce8\u8a18\u8868\u3068\u306f\uff1f<\/span><\/h3>\n\n\n\n<p>\u305d\u3082\u305d\u3082\u3001\u500b\u5225\u6ce8\u8a18\u8868\u3068\u3044\u3046\u306e\u306f\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306a\u3069\u3001\u4f1a\u793e\u306e\u8ca1\u7523\u53c8\u306f\u640d\u76ca\u306e\u72b6\u614b\u3092\u6b63\u78ba\u306b\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\u3067\u3042\u308a\u3001\u5177\u4f53\u7684\u306a\u8a18\u8f09\u9805\u76ee\u7b49\u306b\u3064\u3044\u3066\u306f\u4f1a\u793e\u6cd5\u306e\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u53ce\u76ca\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u5341\u5206\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u300c\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u300d\u53ca\u3073\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306b\u306f\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u3082\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"border-box-arround border-main mb-4 in-blog pt0\">\n  <h2><span id=\"80\">\n    <strong>\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9<\/strong>\u3092<span class=\"inline-block\"><strong>80%\u524a\u6e1b<\/strong>\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/span>\n  <\/span><\/h2>\n  <div class=\"mdl-grid\">\n    <div class=\"mdl-cell mdl-cell--5-col\">\n      <img decoding=\"async\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/img_guidebook.png\" alt=\"\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\" width=\"686\" height=\"777\">\n    <\/div>\n    <div class=\"mdl-cell mdl-cell--7-col\">\n      <h4 class=\"mt0\"><span id=\"i-6\">\n        <small>\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406<\/small>\n        <br>\n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/span><\/h4>\n      <div class=\"mbText\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d\u306e\u8a73\u3057\u3044\u5185\u5bb9\u304c\u308f\u304b\u308b\u8cc7\u6599\u3092\u3054\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/div>\n      <ul class=\"mt0 mb0\">\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u65b9\u6cd5<\/li>\n        <li class=\"fs12\">\u7406\u60f3\u7684\u306a\u8acb\u6c42\u696d\u52d9\u30d5\u30ed\u30fc<\/li>\n        <li class=\"fs12\">\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u306e\u4e3b\u306a\u6a5f\u80fd<\/li>\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u309280%\u524a\u6e1b\u3057\u305f\u5c0e\u5165\u4e8b\u4f8b<\/li>\n        <li class=\"fs12\">\u5c0e\u5165\u307e\u3067\u306e\u6d41\u308c<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div><a href=\"https:\/\/kurojica.com\/invoice\/document?utm_source=blog&utm_medium=cta&utm_campaign=insert\" class=\"mdl-button btn-middle btn-accent btn-middle-large wide\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\u3092\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\">\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u3068\u306f\uff1f<\/span><\/h3>\n\n\n\n<p>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\u306b\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u6ce8\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u4f1a\u8a08\u65b9\u91dd\u3068\u306f\u3001\u4f01\u696d\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u53ca\u3073\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210\u306b\u5f53\u305f\u3063\u3066\u3001\u305d\u306e\u8ca1\u653f\u72b6\u614b\u53ca\u3073\u7d4c\u55b6\u6210\u7e3e\u3092\u6b63\u3057\u304f\u793a\u3059\u305f\u3081\u306b\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u4e26\u3073\u306b\u8868\u793a\u306e\u65b9\u6cd5\u3092\u3044\u3046\u3002\u300d<\/p>\n\n\n\n<p>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u4f55\u3092\u8a18\u8f09\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u4f01\u696d\u306e\u5224\u65ad\u306b\u4efb\u305b\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5373\u3057\u305f\u8a18\u8f09\u304c\u53ef\u80fd\u3068\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e00\u65b9\u3067\u3001\u305d\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u4f01\u696d\u9593\u3067\u3070\u3089\u3064\u304d\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u3068\u3057\u3066\u5c11\u306a\u304f\u3068\u3082\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>(1)\u4f01\u696d\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9<br>(2)\u4f01\u696d\u304c\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9(\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9)<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u3053\u306e\u9805\u76ee\u4ee5\u5916\u3067\u3042\u3063\u3066\u3082\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u542b\u307e\u308c\u308b\u3068\u5224\u65ad\u3057\u305f\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u3068\u3057\u3066\u6ce8\u8a18\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u3068\u3057\u3066\u3001\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u300c<a href=\"https:\/\/www.keidanren.or.jp\/policy\/hinagata.html\" target=\"_blank\" rel=\"noopener\" title=\"\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5404\u7a2e\u66f8\u985e\u306e\u3072\u306a\u578b\">\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u3088\u308b\u682a\u5f0f\u4f1a\u793e\u306e\u5404\u7a2e\u66f8\u985e\u306e\u3072\u306a\u578b<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u7d4c\u56e3\u9023\u3072\u306a\u5f62\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306e\u8a18\u8f09\u4f8b\u3092\u7d39\u4ecb\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p><strong>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><br><strong>\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96<\/strong><br>\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u8ca9\u58f2\u306b\u4fc2\u308b\u53ce\u76ca\u306f\u3001\u4e3b\u306b\u5378\u58f2\u53c8\u306f\u88fd\u9020\u7b49\u306b\u3088\u308b\u8ca9\u58f2\u3067\u3042\u308a\u3001\u9867\u5ba2\u3068\u306e\u8ca9\u58f2\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u5f15\u304d\u6e21\u3059\u5c65\u884c\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u5f15\u304d\u6e21\u3059\u4e00\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u3066\u5145\u8db3\u3055\u308c\u308b\u3068\u5224\u65ad\u3057\u3001\u5f15\u6e21\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u304a\u308a\u307e\u3059\u3002<br>\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u53ce\u76ca\u306f\u3001\u4e3b\u306b\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4fdd\u5b88\u3067\u3042\u308a\u3001\u9867\u5ba2\u3068\u306e\u4fdd\u5b88\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u5f53\u8a72\u4fdd\u5b88\u5951\u7d04\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u53d6\u5f15\u3067\u3042\u308a\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u9032\u6357\u5ea6\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u304a\u308a\u307e\u3059\u3002<br>\u5f53\u793e\u304c\u4ee3\u7406\u4eba\u3068\u3057\u3066\u5546\u54c1\u306e\u8ca9\u58f2\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7d14\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-8\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3068\u306f\uff1f<\/span><\/h3>\n\n\n\n<p>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306b\u304a\u3051\u308b\u958b\u793a\u76ee\u7684\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306e\u6027\u8cea\u3001\u91d1\u984d\u7b49\u3092\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u3067\u306f\u3001\u6b21\u306e\u9805\u76ee\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831<\/li>\n\n\n\n<li>\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831<\/li>\n\n\n\n<li>\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u53ce\u76ca\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831<\/li>\n<\/ol>\n\n\n\n<p>\u3053\u3061\u3089\u306b\u3064\u3044\u3066\u3082\u3001\u7d4c\u56e3\u9023\u3072\u306a\u578b\u306e\u8a18\u8f09\u4f8b\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<blockquote 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