{"id":5952,"date":"2022-07-25T15:35:23","date_gmt":"2022-07-25T06:35:23","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=5952"},"modified":"2023-06-14T18:10:13","modified_gmt":"2023-06-14T09:10:13","slug":"%e9%80%a3%e7%b5%90%e4%bc%9a%e8%a8%88%e3%81%ae%e4%bb%95%e7%b5%84%e3%81%bf%e3%81%a8%e3%81%af%ef%bc%9f%e6%9c%aa%e5%ae%9f%e7%8f%be%e6%90%8d%e7%9b%8a%e3%81%ae%e8%a8%88%e7%ae%97%e3%81%ab%e3%81%a4%e3%81%84","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/5952\/","title":{"rendered":"\u9023\u7d50\u4f1a\u8a08\u306e\u4ed5\u7d44\u307f\u3068\u306f\uff1f\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\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\/structure-of-consolidated-accounting-main-1024x538.png\" alt=\"\u9023\u7d50\u4f1a\u8a08\u306e\u4ed5\u7d44\u307f\u3068\u306f\uff1f\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\uff01\" class=\"wp-image-5953\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/structure-of-consolidated-accounting-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/structure-of-consolidated-accounting-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/structure-of-consolidated-accounting-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/structure-of-consolidated-accounting-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>\u7686\u3055\u3093\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u304c\u3069\u306e\u3088\u3046\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u304b\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u6587\u5b57\u901a\u308a\u3001\u8907\u6570\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u9023\u7d50\u3057\u3066\u4f5c\u6210\u3059\u308b\u305f\u3081\u3001\u5404\u4f01\u696d\u306e\u60c5\u5831\u3092\u96c6\u7d04\u3057\u3066\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u305d\u306e\u4f5c\u6210\u904e\u7a0b\u3067\u306f\u89aa\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u5b50\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u95a2\u308f\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u89aa\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u4e2d\u5fc3\u7684\u306a\u7acb\u5834\u3068\u3057\u3066\u5404\u793e\u306e\u60c5\u5831\u3092\u96c6\u7d04\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3057\u3001\u5b50\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u89aa\u4f1a\u793e\u304b\u3089\u6c42\u3081\u306b\u5fdc\u3058\u3066\u81ea\u793e\u306e\u60c5\u5831\u3092\u6574\u7406\u3057\u3066\u89aa\u4f1a\u793e\u306b\u60c5\u5831\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u89aa\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u5b50\u4f1a\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3042\u3063\u3066\u3082\u9069\u5207\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3067\u304d\u308b\u3088\u3046\u3001\u9023\u7d50\u4f1a\u8a08\u306e\u4ed5\u7d44\u307f\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u4ee5\u4e0b\u3067\u306f\u9023\u7d50\u4f1a\u8a08\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u6982\u8981\u3092\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u624b\u7d9a\u304d\u306e\u4e2d\u3067\u3082\u7279\u306b\u308f\u304b\u308a\u306b\u304f\u3044\u3068\u8a00\u308f\u308c\u308b\u89aa\u4f1a\u793e\u30fb\u5b50\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3082\u5177\u4f53\u4f8b\u306b\u3088\u3063\u3066\u308f\u304b\u308a\u3084\u3059\u304f\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\">\u9023\u7d50\u4f1a\u8a08\u306e\u6982\u8981<\/a><ul><li><a href=\"#i-2\">\u9023\u7d50\u4f1a\u8a08\u5236\u5ea6\u5c0e\u5165\u306e\u80cc\u666f<\/a><\/li><li><a href=\"#i-3\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u306f<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-5\">\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8<\/a><ul><li><a href=\"#i-6\">\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u9ad8\u306e\u76f8\u6bba\u6d88\u53bb<\/a><\/li><li><a href=\"#i-7\">\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\"><strong>\u9023\u7d50\u4f1a\u8a08\u306e\u6982\u8981<\/strong><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\">\u9023\u7d50\u4f1a\u8a08\u5236\u5ea6\u5c0e\u5165\u306e\u80cc\u666f<\/span><\/h3>\n\n\n\n<p>\u9023\u7d50\u4f1a\u8a08\u5236\u5ea6\u3068\u805e\u304f\u3068\u65b0\u3057\u304f\u5c0e\u5165\u3055\u308c\u305f\u3082\u306e\u3068\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u5b9f\u306f\u305d\u306e\u6b74\u53f2\u306f\u53e4\u304f\u3001\u6570\u5ea6\u306e\u4fee\u6b63\u3092\u7d4c\u3066\u73fe\u5728\u306b\u81f3\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u5236\u5ea6\u306f\u3001\u662d\u548c50\u5e746\u6708\u306b\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u304c\u516c\u8868\u3057\u305f\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u5236\u5ea6\u5316\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u306b\u57fa\u3065\u3044\u3066\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u539f\u5247\u300d\u304c\u4f5c\u6210\u30fb\u516c\u8868\u3055\u308c\u3001\u662d\u548c52\u5e744\u6708\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u5f53\u521d\u306e\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u591a\u304f\u306e\u554f\u984c\u70b9\u304c\u6307\u6458\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5f8c\u3082\u65e5\u672c\u4f01\u696d\u306e\u591a\u89d2\u5316\u30fb\u56fd\u969b\u5316\u306e\u9032\u5c55\u3084\u3001\u8a3c\u5238\u5e02\u5834\u3078\u306e\u6d77\u5916\u6295\u8cc7\u5bb6\u306e\u53c2\u5165\u7b49\u3001\u74b0\u5883\u306e\u8457\u3057\u3044\u5909\u5316\u306b\u4f34\u3044\u3001\u4f01\u696d\u306e\u5074\u306b\u304a\u3044\u3066\u306f\u9023\u7d50\u7d4c\u55b6\u91cd\u8996\u306e\u50be\u5411\u3001\u6295\u8cc7\u8005\u306e\u5074\u304b\u3089\u306f\u9023\u7d50\u60c5\u5831\u306b\u5bfe\u3059\u308b\u30cb\u30fc\u30ba\u304c\u9ad8\u307e\u3063\u3066\u3044\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3092\u53cd\u6620\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u306f\u5e73\u62109\u5e746\u6708\u306b\u300c<a href=\"https:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a902.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u898b\u76f4\u3057\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u898b\u76f4\u3057\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d\u3092\u516c\u8868\u3057\u3001\u5f93\u6765\u306e\u500b\u5225\u60c5\u5831\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u304b\u3089\u9023\u7d50\u60c5\u5831\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u3078\u306e\u8ee2\u63db\u3092\u56f3\u308b\u3053\u3068\u3068\u3057\u3001\u300c<a href=\"https:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a902f5.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u539f\u5247\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u539f\u5247<\/a>\u300d\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u305d\u306e\u5f8c\u3082\u7d14\u8cc7\u7523\u4f1a\u8a08\u57fa\u6e96\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u306b\u3088\u308a\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u539f\u5247\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u591a\u304f\u306e\u8aad\u66ff\u3048\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u5e73\u621020\u5e7412\u6708\u306b\u300c<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/spe-tanki_1-1.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u5e73\u621022\u5e744\u6708\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u73fe\u884c\u306e\u9023\u7d50\u4f1a\u8a08\u5236\u5ea6\u306f\u3053\u306e\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\"><strong>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u306f<\/strong><\/span><\/h3>\n\n\n\n<p>\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u652f\u914d\u5f93\u5c5e\u95a2\u4fc2\u306b\u3042\u308b2\u3064\u4ee5\u4e0a\u306e\u4f01\u696d\u304b\u3089\u306a\u308b\u96c6\u56e3\uff08\u4f01\u696d\u96c6\u56e3\uff09\u3092\u5358\u4e00\u306e\u7d44\u7e54\u4f53\u3068\u307f\u306a\u3057\u3066\u3001\u89aa\u4f1a\u793e\u304c\u5f53\u8a72\u4f01\u696d\u96c6\u56e3\u306e\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u3092\u7dcf\u5408\u7684\u306b\u5831\u544a\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u300d<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u540c\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u66f8\u985e\u306e\u4f5c\u6210\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868<\/li>\n\n\n\n<li>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8<\/li>\n\n\n\n<li>\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u8a08\u7b97\u66f8<\/li>\n\n\n\n<li>\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/li>\n\n\n\n<li>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u4e8b\u9805<\/li>\n<\/ul>\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\/consolidated-accounting-standards-1024x1024.png\" alt=\"\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3067\u6c42\u3081\u3089\u308c\u308b\u66f8\u985e\" class=\"wp-image-5954\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/consolidated-accounting-standards-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/consolidated-accounting-standards-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/consolidated-accounting-standards-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/consolidated-accounting-standards-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/07\/consolidated-accounting-standards.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u9023\u7d50\u4f1a\u8a08\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u3055\u308c\u308b\u4f01\u696d\u306e\u7bc4\u56f2\u306f\u3069\u306e\u3088\u3046\u306b\u6c7a\u3081\u3089\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9613\u9805\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>13.\u89aa\u4f1a\u793e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u5b50\u4f1a\u793e\u3092\u9023\u7d50\u306e\u7bc4\u56f2\u306b\u542b\u3081\u308b\u3002<\/p>\n<\/blockquote>\n\n\n\n<p>\u3053\u3053\u3067\u3001\u300c\u89aa\u4f1a\u793e\u300d\u3068\u306f\u3001\u4ed6\u306e\u4f01\u696d\u306e\u8ca1\u52d9\u53ca\u3073\u55b6\u696d\u53c8\u306f\u4e8b\u696d\u306e\u65b9\u91dd\u3092\u6c7a\u5b9a\u3059\u308b\u6a5f\u95a2\uff08\u682a\u4e3b\u7dcf\u4f1a\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u6a5f\u95a2\uff09\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u4f01\u696d\u3092\u3044\u3044\u3001\u300c\u5b50\u4f1a\u793e\u300d\u3068\u306f\u3001\u5f53\u8a72\u4ed6\u306e\u4f01\u696d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u4ed6\u306e\u4f01\u696d\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u95a2\u4fc2\u306b\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u4ee5\u4e0b\u3067\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4e2d\u3067\u3082\u4e2d\u5fc3\u7684\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u308b\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u624b\u9806\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-4\">\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210\u65b9\u6cd5<\/span><\/h2>\n\n\n\n<p>\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u306e18\u9805\u306b\u306f\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u57fa\u672c\u539f\u5247\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>18.\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u89aa\u4f1a\u793e\u53ca\u3073\u5b50\u4f1a\u793e\u306e\u500b\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3051\u308b\u8cc7\u7523\u3001\u8ca0\u50b5\u53ca\u3073\u7d14\u8cc7\u7523\u306e\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3001\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u8a55\u4fa1\u3001\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u6295\u8cc7\u3068\u8cc7\u672c\u53ca\u3073\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u7b49\u306e\u51e6\u7406\u3092\u884c\u3063\u3066\u4f5c\u6210\u3059\u308b\u3002<\/p>\n<\/blockquote>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u4f55\u3082\u306a\u3044\u3068\u3053\u308d\u304b\u3089\u76f4\u63a5\u4f5c\u6210\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u500b\u5225\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u57fa\u790e\u3068\u3057\u3066\u4f5c\u6210\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u5177\u4f53\u7684\u306a\u4f5c\u6210\u624b\u9806\u306f\u300c\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u304a\u3088\u3073\u8ca0\u50b5\u306e\u8a55\u4fa1\u300d\u3001\u300c\u6295\u8cc7\u3068\u8cc7\u672c\u306e\u76f8\u6bba\u6d88\u53bb\u300d\u3001\u300c\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u7c21\u5358\u306a\u4f8b\u3092\u901a\u3057\u3066\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u6210\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u4f8b\u3067\u306f\u5358\u7d14\u5316\u306e\u305f\u3081\u3001\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u304a\u3088\u3073\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u6642\u4fa1\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u9593\u306b\u304a\u3051\u308b\u50b5\u6a29\u3068\u50b5\u52d9\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u304a\u3088\u3073\u8ca0\u50b5\u306e\u8a55\u4fa1\u300d\u3068\u300c\u50b5\u6a29\u3068\u50b5\u52d9\u306e\u76f8\u6bba\u6d88\u53bb\u300d\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3042\u308a\u3001\u300c\u6295\u8cc7\u3068\u8cc7\u672c\u306e\u76f8\u6bba\u6d88\u53bb\u300d\u306e\u307f\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ca1\u52d9\u72b6\u6cc1\u306eP\u793e\u3068\u3044\u3046\u4f01\u696d\u304c\u3042\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td rowspan=\"2\">\u73fe\u91d1<\/td><td rowspan=\"2\">100,000<\/td><td>\u501f\u5165\u91d1<\/td><td>50,000<\/td><\/tr><tr><td>\u8cc7\u672c\u91d1<\/td><td>50,000<\/td><\/tr><\/tbody><\/table><figcaption>P\u793e\u30fb\u8cc3\u501f\u5bfe\u7167\u8868<\/figcaption><\/figure>\n\n\n\n<p>\u3053\u306e\u4f1a\u793e\u304c\u3001\u73fe\u91d130,000\u5186\u3092\u51fa\u8cc7\u3057\u3066\u65b0\u3057\u304fS\u793e\u3092\u8a2d\u7acb\u3057\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3059\u308b\u3068\u3001P\u793e\u3068S\u793e\u3067\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u4ed5\u8a33\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff1cP\u793e\uff1e<\/p>\n\n\n\n<p>\uff08\u501f\u65b9\uff09\u5b50\u4f1a\u793e\u682a\u5f0f\u300030,000\u5186 \uff08\u8cb8\u65b9\uff09\u73fe\u91d1\u300030,000\u5186<\/p>\n\n\n\n<p>\uff1cS\u793e\uff1e<\/p>\n\n\n\n<p>\uff08\u501f\u65b9\uff09\u73fe\u91d1\u300030,000\u5186 \uff08\u8cb8\u65b9\uff09\u8cc7\u672c\u91d1 30,000\u5186<\/p>\n\n\n\n<p>\u3053\u306e\u6642\u70b9\u3067\u306eP\u793e\u3068S\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td rowspan=\"2\">\u73fe\u91d1<br>\u5b50\u4f1a\u793e\u682a\u5f0f<\/td><td rowspan=\"2\">70,000<br>30,000<\/td><td>\u501f\u5165\u91d1<\/td><td>50,000<\/td><\/tr><tr><td>\u8cc7\u672c\u91d1<\/td><td>50,000<\/td><\/tr><\/tbody><\/table><figcaption>P\u793e\u30fb\u8cc3\u501f\u5bfe\u7167\u8868<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u73fe\u91d1<\/td><td>30,000<\/td><td>\u8cc7\u672c\u91d1<\/td><td>30,000<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">S\u793e\u30fb\u8cc3\u501f\u5bfe\u7167\u8868<\/figcaption><\/figure>\n\n\n\n<p>P\u793e\u306e\u5074\u304b\u3089\u3059\u308b\u3068\u3001S\u793e\u8a2d\u7acb\u306e\u305f\u3081\u306b\u73fe\u91d1\u304c30,000\u5186\u6e1b\u5c11\u3057\u307e\u3057\u305f\u304c\u3001\u305d\u308c\u3068\u5f15\u304d\u63db\u3048\u306bS\u793e\u306e\u682a\u5f0f\u3092\u5b50\u4f1a\u793e\u682a\u5f0f\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001S\u793e\u306e\u5074\u304b\u3089\u3059\u308b\u3068\u3001P\u793e\u304b\u3089\u73fe\u91d1\u306b\u3088\u308b\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8a72\u73fe\u91d1\u306e\u307f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001P\u793e\u306fS\u793e\u306e\u682a\u5f0f\u3092100\uff05\u6240\u6709\u3057\u3066\u3044\u308b\u72b6\u6cc1\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001P\u793e\u3092\u89aa\u4f1a\u793e\u3001S\u793e\u3092\u5b50\u4f1a\u793e\u3068\u3059\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u65e9\u901f\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f5c\u6210\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>P\u793e\u3068S\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u5358\u7d14\u306b\u5408\u7b97\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td rowspan=\"2\">\u73fe\u91d1<br>\u5b50\u4f1a\u793e\u682a\u5f0f<\/td><td rowspan=\"2\">100,000<br>30,000<\/td><td>\u501f\u5165\u91d1<\/td><td>50,000<\/td><\/tr><tr><td>\u8cc7\u672c\u91d1<\/td><td>80,000<\/td><\/tr><\/tbody><\/table><figcaption>\u5358\u7d14\u5408\u7b97\u30fb\u8cc3\u501f\u5bfe\u7167\u8868<\/figcaption><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u3092\u898b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u5358\u7d14\u306b\u5408\u7b97\u3057\u305f\u3060\u3051\u3067\u306f\u3001\u9023\u7d50\u60c5\u5831\u3068\u3057\u3066\u9069\u5207\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u305c\u306a\u3089\u3001P\u793e\u306f\u65b0\u305f\u306bS\u793e\u3092\u8a2d\u7acb\u3057\u307e\u3057\u305f\u304c\u3001P\u793e\u3068S\u793e\u3092\u5408\u308f\u305b\u30661\u3064\u306e\u7d44\u7e54\u4f53\u3068\u8003\u3048\u305f\u5834\u5408\u3001\u7d4c\u6e08\u7684\u5b9f\u614b\u3068\u3057\u3066\u306f\u3001S\u793e\u8a2d\u7acb\u524d\u306eP\u793e\u3068\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u306f\u305a\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u4e0a\u8a18\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e30,000\u5186\u3068\u8cc7\u672c\u91d130,000\u5186\u304c\u4f59\u5206\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u501f\u65b9\uff09\u8cc7\u672c\u91d1\u300030,000\u5186 \uff08\u8cb8\u65b9\uff09\u5b50\u4f1a\u793e\u682a\u5f0f\u300030,000\u5186<\/p>\n\n\n\n<p>\u3053\u306e\u4ed5\u8a33\u304c\u300c\u6295\u8cc7\u3068\u8cc7\u672c\u306e\u76f8\u6bba\u6d88\u53bb\u300d\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td rowspan=\"2\">\u73fe\u91d1<\/td><td rowspan=\"2\">100,000<\/td><td>\u501f\u5165\u91d1<\/td><td>50,000<\/td><\/tr><tr><td>\u8cc7\u672c\u91d1<\/td><td>50,000<\/td><\/tr><\/tbody><\/table><figcaption>\u9023\u7d50\u30fb\u8cc3\u501f\u5bfe\u7167\u8868<\/figcaption><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u3092\u898b\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u308f\u304b\u308b\u3088\u3046\u306b\u3001S\u793e\u3092\u8a2d\u7acb\u3059\u308b\u524d\u306eP\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-5\">\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8<\/span><\/h2>\n\n\n\n<p>\u7d9a\u3044\u3066\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u306e34\u9805\u306b\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u57fa\u672c\u539f\u5247\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>34.\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u89aa\u4f1a\u793e\u53ca\u3073\u5b50\u4f1a\u793e\u306e\u500b\u5225\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u53ce\u76ca\u3001\u8cbb\u7528\u7b49\u306e\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3001\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u9ad8\u306e\u76f8\u6bba\u6d88\u53bb\u53ca\u3073\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u7b49\u306e\u51e6\u7406\u3092\u884c\u3063\u3066\u4f5c\u6210\u3059\u308b\u3002<\/p>\n<\/blockquote>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u5177\u4f53\u4f8b\u3092\u4f7f\u3044\u306a\u304c\u3089\u300c\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u9ad8\u306e\u76f8\u6bba\u6d88\u53bb\u300d\u3068\u300c\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u300d\u306b\u3064\u3044\u3066\u9806\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\"><strong>\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u9ad8\u306e\u76f8\u6bba\u6d88\u53bb<\/strong><\/span><\/h3>\n\n\n\n<p>\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u9ad8\u306e\u76f8\u6bba\u6d88\u53bb\u306b\u3064\u3044\u3066\u300135\u9805\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>35.\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306b\u304a\u3051\u308b\u5546\u54c1\u306e\u58f2\u8cb7\u305d\u306e\u4ed6\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u9805\u76ee\u306f\u3001\u76f8\u6bba\u6d88\u53bb\u3059\u308b\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001P\u793e\u3068S\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>40,000<br><\/td><td>\u58f2\u4e0a\u9ad8<br>\ufe19<\/td><td>50,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">P\u793e\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>20,000<br><\/td><td>\u58f2\u4e0a\u9ad8<br>\ufe19<\/td><td>30,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">S\u793e\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<\/figcaption><\/figure>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u306b\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u307e\u305a\u306f\u3001P\u793e\u3068S\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u5358\u7d14\u306b\u5408\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>60,000<br><\/td><td>\u58f2\u4e0a\u9ad8<br>\ufe19<\/td><td>80,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u5358\u7d14\u5408\u7b97\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<\/figcaption><\/figure>\n\n\n\n<p>P\u793e\u3068S\u793e\u306e\u9593\u3067\u53d6\u5f15\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u307e\u307e\u306e\u91d1\u984d\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u89aa\u4f1a\u793e\u3068\u5b50\u4f1a\u793e\u306e\u9593\u3067\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5148\u306b\u8a18\u8f09\u3057\u305f\u300c\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u9ad8\u306e\u76f8\u6bba\u6d88\u53bb\u300d\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u4e0a\u8a18\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3001P\u793e\u304b\u3089S\u793e\u3078\u306e\u58f2\u4e0a\u304c10,000\u5186\u542b\u307e\u308c\u3066\u3044\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u53d6\u5f15\u306fP\u793e\u3068S\u793e\u30921\u3064\u306e\u7d44\u7e54\u4f53\u3068\u3057\u3066\u8003\u3048\u305f\u5834\u5408\u3001\u540c\u4e00\u7d44\u7e54\u5185\u3067\u306e\u53d6\u5f15\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001P\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u542b\u307e\u308c\u308b\u58f2\u4e0a\u9ad810,000\u5186\u3068S\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u542b\u307e\u308c\u308b\u58f2\u4e0a\u539f\u4fa110,000\u5186\u3068\u3044\u3046\u306e\u306f\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u6d88\u53bb\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>(\u501f\u65b9)\u58f2\u4e0a\u9ad8\u300010,000\u5186 (\u8cb8\u65b9)\u58f2\u4e0a\u539f\u4fa1\u300010,000\u5186<\/p>\n\n\n\n<p>\u7d50\u679c\u3068\u3057\u3066\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\"><strong>\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb<\/strong><\/span><\/h3>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u6700\u5f8c\u306b\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>40,000<br><\/td><td>\u58f2\u4e0a\u9ad8<br>\ufe19<\/td><td>50,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">P\u793e\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>20,000<br><\/td><td>\u58f2\u4e0a\u9ad8<br>\ufe19<\/td><td>30,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">P\u793e\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<\/figcaption><\/figure>\n\n\n\n<p>\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u3064\u3044\u3066\u306f36\u9805\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>36.\u9023\u7d50\u4f1a\u793e\u76f8\u4e92\u9593\u306e\u53d6\u5f15\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u68da\u5378\u8cc7\u7523\u3001\u56fa\u5b9a\u8cc7\u7523\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306b\u542b\u307e\u308c\u308b\u672a\u5b9f\u73fe\u640d\u76ca\u306f\u3001\u305d\u306e\u5168\u984d\u3092\u6d88\u53bb\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u672a\u5b9f\u73fe\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u624b\u5074\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u3046\u3061\u56de\u53ce\u4e0d\u80fd\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306f\u3001\u6d88\u53bb\u3057\u306a\u3044\u3002<\/p>\n\n\n\n<p>\u6539\u3081\u3066\u3001\u524d\u7bc0\u306eP\u793e\u3068S\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u524d\u7bc0\u3067\u306f\u3001P\u793e\u304b\u3089S\u793e\u3078\u306e\u58f2\u4e0a\u304c10,000\u5186\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u53d6\u5f15\u3092\u76f8\u6bba\u6d88\u53bb\u3057\u3066\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306b\u304a\u3044\u3066\u3001\u3082\u3057\u3001S\u793e\u304c\u89aa\u4f1a\u793e\u304b\u3089\u8cfc\u5165\u3057\u305f10,000\u5186\u306e\u5546\u54c1\u3092\u5916\u90e8\u306b\u8ca9\u58f2\u305b\u305a\u5728\u5eab\u3057\u305f\u307e\u307e\u3060\u3063\u305f\u3068\u3057\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5546\u54c110,000\u5186\u304c\u672a\u8ca9\u58f2\u306e\u307e\u307eS\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u3053\u308c\u306b\u4f34\u3063\u3066S\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u58f2\u4e0a\u9ad8\u3068\u58f2\u4e0a\u539f\u4fa1\u304c\u6e1b\u5c11\u3057\u307e\u3059\uff08\u3053\u3053\u3067\u306f\u58f2\u4e0a\u9ad8\u304c15,000\u5186\u3001\u58f2\u4e0a\u539f\u4fa1\u304c10,000\u5186\u6e1b\u5c11\u3057\u305f\u3082\u306e\u3068\u3057\u307e\u3059\uff09\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>40,000<br><\/td><td>\u58f2\u4e0a\u9ad8<br>\ufe19<\/td><td>50,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">P\u793e\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>10,000<br><\/td><td>\u58f2\u4e0a\u9ad8<br>\ufe19<\/td><td>15,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">S\u793e\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>10,000<br><\/td><td>\u8cc7\u672c\u91d1<br>\ufe19<\/td><td>30,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">S\u793e\u30fb\u8cc3\u501f\u5bfe\u7167\u8868<\/figcaption><\/figure>\n\n\n\n<p>\u3053\u306e\u4f8b\u3092\u4f7f\u3063\u3066\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u3001P\u793e\u304c10,000\u5186\u3067\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u304cS\u793e\u3067\u306f\u5546\u54c110,000\u5186\u3067\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u53d6\u5f15\u304c\u76f8\u6bba\u6d88\u53bb\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u501f\u65b9\uff09\u58f2\u4e0a\u9ad810,000\u5186 \uff08\u8cb8\u65b9\uff09\u5546\u54c110,000\u5186<\/p>\n\n\n\n<p>\u307e\u305f\u3001P\u793e\u3067\u306f\u4e0a\u8a18\u5546\u54c1\u306e\u8ca9\u58f2\u306e\u969b\u306b\u58f2\u4e0a\u539f\u4fa18,000\u5186\u304c\u8a08\u4e0a\u3057\u3066\u3044\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u58f2\u4e0a\u539f\u4fa1\u3092\u672a\u8ca9\u58f2\u306e\u5546\u54c1\u52d8\u5b9a\u306b\u623b\u3057\u3066\u3042\u3052\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u501f\u65b9\uff09\u5546\u54c1\u30008,000\u5186 \uff08\u8cb8\u65b9\uff09\u58f2\u4e0a\u539f\u4fa1\u30008,000\u5186<\/p>\n\n\n\n<p>2\u3064\u306e\u4ed5\u8a33\u3092\u5408\u308f\u305b\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u501f\u65b9\uff09\u58f2\u4e0a\u9ad810,000\u5186 \uff08\u8cb8\u65b9\uff09\u5546\u54c1\u30002,000\u5186<\/p>\n\n\n\n<p>\uff08\u8cb8\u65b9\uff09\u58f2\u4e0a\u539f\u4fa1\u30008,000\u5186<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\u3092\u53cd\u6620\u3057\u305f\u6700\u7d42\u7684\u306a\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u58f2\u4e0a\u539f\u4fa1<br>\ufe19<\/td><td>42,000<br><\/td><td>\u58f2\u4e0a\u9ad8<br>\ufe19<\/td><td>55,000<br><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">\u9023\u7d50\u30fb\u640d\u76ca\u8a08\u7b97\u66f8<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u5546\u54c1<br>\ufe19<\/td><td>8,000<br><\/td><td>\u8cc7\u672c\u91d1<br>\ufe19<\/td><td>50,000<br><\/td><\/tr><\/tbody><\/table><figcaption 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