{"id":6339,"date":"2022-09-12T17:39:23","date_gmt":"2022-09-12T08:39:23","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=6339"},"modified":"2023-11-22T17:17:07","modified_gmt":"2023-11-22T08:17:07","slug":"%e8%b3%87%e7%94%a3%e9%99%a4%e5%8e%bb%e5%82%b5%e5%8b%99%e3%81%a8%e3%81%af%ef%bc%9f%e5%85%b7%e4%bd%93%e7%9a%84%e3%81%aa%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%82%84%e4%bb%95%e8%a8%b3%e3%81%ab%e3%81%a4","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/6339\/","title":{"rendered":"\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u306f\uff1f\u4f1a\u8a08\u57fa\u6e96\u3084\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3001\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"\/invoice\/wp-content\/uploads\/2022\/09\/asset-retirement-obligation-items-and-display-categories-main-1024x538.jpg\" 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id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u306e\u80cc\u666f<\/a><\/li><li><a href=\"#i-2\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f<\/a><ul><li><a href=\"#3\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u306f\uff083\u9805\uff09<\/a><\/li><li><a href=\"#45\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8ca0\u50b5\u8a08\u4e0a\uff084\uff5e5\u9805\uff09<\/a><\/li><li><a href=\"#6\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u7b97\u5b9a\uff086\u9805\uff09<\/a><\/li><li><a href=\"#79\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u9664\u53bb\u8cbb\u7528\u306e\u8cc7\u7523\u8a08\u4e0a\u3068\u8cbb\u7528\u914d\u5206\uff087\uff659\u9805\uff09<\/a><\/li><li><a href=\"#1215\">\u958b\u793a\uff0812\uff5e15\u9805\uff09<\/a><ul><li><a 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href=\"#i-17\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u306e\u80cc\u666f<\/span><\/h2>\n\n\n\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8003\u3048\u65b9\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c18\u53f7\u300c<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/aro.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u4f1a\u8a08\u57fa\u6e96\u300d\uff09\u304a\u3088\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c21\u53f7\u300c\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u300c\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u9069\u7528\u6307\u91dd\u300d\uff09\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u524d\u306f\u3001\u96fb\u529b\u696d\u754c\u306e\u539f\u5b50\u529b\u767a\u96fb\u65bd\u8a2d\u306e\u89e3\u4f53\u8cbb\u7528\u3092\u767a\u96fb\u5b9f\u7e3e\u306b\u5fdc\u3058\u3066\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u7279\u5b9a\u306e\u4e8b\u4f8b\u306f\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u898b\u3089\u308c\u308b\u3088\u3046\u306a\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u9664\u53bb\u8cbb\u7528\u3092\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306f\u884c\u308f\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u80cc\u666f\u304b\u3089\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u3068\u306e\u5dee\u3092\u7e2e\u5c0f\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u9664\u53bb\u3059\u308b\u305f\u3081\u306e\u5c06\u6765\u306e\u8ca0\u62c5\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u304c\u6295\u8cc7\u60c5\u5831\u306e\u305f\u3081\u306b\u5f79\u7acb\u3064\u3068\u8003\u3048\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u4f1a\u8a08\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\"><span 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class=\"wp-block-heading\"><span id=\"1215\">\u958b\u793a\uff0812\uff5e15\u9805\uff09<\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-3\">\u2460\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8868\u793a<\/span><\/h4>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3051\u308b<strong>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/strong>\u306f\u3001<strong>\u56fa\u5b9a\u8ca0\u50b5<\/strong>\u306e\u533a\u5206\u306b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u7b49\u306e\u9069\u5207\u306a\u79d1\u76ee\u540d\u3067\u8868\u793a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u8a8d\u8b58\u3057\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5c65\u884c\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001<strong>\u6d41\u52d5\u8ca0\u50b5<\/strong>\u306e\u533a\u5206\u306b\u8868\u793a\u3057\u307e\u3059\uff0812\u9805\uff09\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-4\">\u2461\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a<\/span><\/h4>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u3001\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u305f\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u9664\u53bb\u8cbb\u7528\u306b\u4fc2\u308b\u8cbb\u7528\u914d\u5206\u984d\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3001\u5f53\u8a72\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u9023\u3059\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e<strong>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong>\u3068\u540c\u3058\u533a\u5206\u306b\u542b\u3081\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff0813\u9805\uff09\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u9023\u3059\u308b\u6709\u5f62\u56fa\u5b9a\u907a\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9664\u53bb\u8cbb\u7528\u306b\u304b\u304b\u308b\u8cbb\u7528\u914d\u5206\u984d\u3082<strong>\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/strong>\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6642\u306e\u7d4c\u904e\u306b\u3088\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8abf\u6574\u984d<strong>\uff08\u5229\u606f\u8cbb\u7528\uff09<\/strong>\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3001\u5f53\u8a72\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u9023\u3059\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u540c\u3058\u533a\u5206<strong>\uff08\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff09<\/strong>\u306b\u542b\u3081\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff0814\u9805\uff09\u3002<\/p>\n\n\n\n<p>\u6642\u306e\u7d4c\u904e\u306b\u3088\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8abf\u6574\u984d\u306f\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5c65\u884c\u306b\u95a2\u3059\u308b\u8cc7\u91d1\u8abf\u9054\u8cbb\u7528\u3068\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u8ca1\u52d9\u8cbb\u7528\u3068\u3057\u3066\u55b6\u696d\u5916\u8cbb\u7528\u306b\u542b\u3081\u308b\u3079\u304d\u3068\u3044\u3046\u898b\u65b9\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6642\u306e\u7d4c\u904e\u306b\u3088\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8abf\u6574\u984d\u306f\u3001\u5b9f\u969b\u306e\u8cc7\u91d1\u8abf\u9054\u6d3b\u52d5\u306b\u3088\u308b\u8cbb\u7528\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u540c\u3058\u533a\u5206\u306b\u542b\u3081\u3066\u8a08\u4e0a\u3059\u308b\u306e\u304c\u9069\u5207\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6700\u5f8c\u306b\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5c65\u884c\u6642\u306b\u8a8d\u8b58\u3055\u308c\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u6b8b\u9ad8\u3068\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u6c7a\u6e08\u306e\u305f\u3081\u306b\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u984d\u3068\u306e\u5dee\u984d<strong>\uff08\u5c65\u884c\u5dee\u984d\uff09<\/strong>\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5f53\u8a72\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u9664\u53bb\u8cbb\u7528\u306b\u4fc2\u308b\u8cbb\u7528\u914d\u5206\u984d\u3068\u540c\u3058\u533a\u5206<strong>\uff08\u55b6\u696d\u5916\u8cbb\u7528\uff09<\/strong>\u306b\u542b\u3081\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff0815\u9805\uff09\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u306e\u8aac\u660e\u3092\u8868\u306b\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\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\/09\/asset-retirement-obligation-items-and-display-categories-1024x1024.png\" alt=\"\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u9805\u76ee\u3068\u8868\u793a\u533a\u5206\" class=\"wp-image-6340\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/asset-retirement-obligation-items-and-display-categories-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/asset-retirement-obligation-items-and-display-categories-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/asset-retirement-obligation-items-and-display-categories-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/asset-retirement-obligation-items-and-display-categories-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/asset-retirement-obligation-items-and-display-categories.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th colspan=\"2\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u9805\u76ee<\/th><th>\u8868\u793a\u533a\u5206<\/th><\/tr><tr><td rowspan=\"2\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/td><td>1\u5e74\u8d85<\/td><td>\u56fa\u5b9a\u8ca0\u50b5<\/td><\/tr><tr><td>1\u5e74\u4ee5\u5185<\/td><td>\u6d41\u52d5\u8ca0\u50b5<\/td><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td rowspan=\"2\">\u901a\u5e38\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td><td rowspan=\"2\">\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/td><\/tr><tr><td>\u5229\u606f\u8cbb\u7528<\/td><\/tr><tr><td>\u5c65\u884c\u5dee\u984d<\/td><td>\u6295\u8cc7\u4e0d\u52d5\u7523<\/td><td>\u55b6\u696d\u5916\u8cbb\u7528<\/td><\/tr><\/tbody><\/table><\/figure>\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-5\">\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<h2 class=\"wp-block-heading\"><span id=\"i-6\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b<\/span><\/h2>\n\n\n\n<p>\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u524d\u63d0\u6761\u4ef6\u306b\u5f93\u3044\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\">\u539f\u5247\u6cd5<\/span><\/h3>\n\n\n\n<p>\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/p>\n\n\n\n<ul>\n<li>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\uff1a10,000\uff08\u8010\u7528\u5e74\u65705\u5e74\uff1a\u5b9a\u984d\u6cd5\uff09<\/li>\n\n\n\n<li>\u8cc7\u7523\u306e\u9664\u53bb\u8cbb\u7528\u898b\u7a4d\u3082\u308a\uff1a1,000\uff08\u696d\u8005\u306e\u898b\u7a4d\u3082\u308a\u3092\u53d6\u5f97\u3057\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308c\u308b\u3082\u306e\u3068\u3059\u308b\uff09<\/li>\n\n\n\n<li>\u5272\u5f15\u7387\uff1a3\uff05<\/li>\n\n\n\n<li>\u8cc7\u7523\u306e\u9664\u53bb\u8cbb\u7528\u5b9f\u7e3e\uff1a1,050\uff08\u8010\u7528\u5e74\u6570\u306e5\u5e74\u7d4c\u904e\u5f8c\u306b\u64a4\u53bb\u3059\u308b\u3082\u306e\u3068\u3059\u308b\uff09<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-8\">\u2460\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u8cfc\u5165\u6642\uff08\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u8a08\u4e0a\uff09<\/span><\/h4>\n\n\n\n<p>\u524d\u63d0\u6761\u4ef6\u3088\u308a\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u8cfc\u5165\u6642\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u3001\u5c06\u6765\u8cc7\u7523\u3092\u9664\u53bb\u3059\u308b\u305f\u3081\u306b5\u5e74\u5f8c\u306b1,000\u306e\u8cbb\u7528\u304c\u304b\u304b\u308b\u3068\u898b\u7a4d\u3082\u3089\u308c\u305f\u5834\u5408\u306b\u30015\u5e74\u5f8c\u306e1,000\u306b\u5bfe\u3059\u308b\u73fe\u5728\u306e\u4fa1\u5024\u3092\u898b\u7a4d\u3082\u3063\u3066\u8a08\u4e0a\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u73fe\u5728\u306e\u4fa1\u5024\u3092\u898b\u7a4d\u3082\u308b\u969b\u306e\u6307\u6a19\u304c\u5272\u5f15\u7387\u306e3\uff05\u3068\u306a\u308a\u3001\u5272\u5f15\u7387\u306e\u8a08\u7b97\u5f0f\u306f\u30011,000\u00f7(1.03)\u2075\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u5bfe\u8c61\u3068\u306a\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td><td>10,863<\/td><td>\u73fe\u91d1<\/td><td>10,000<\/td><td><br><\/td><\/tr><tr><td><br><\/td><td><br><\/td><td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/td><td>863<\/td><td>1,000\u00f7(1.03)\u2075<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-9\">\u2461\u6c7a\u7b97\u6642\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u5229\u606f\u8cbb\u7528\u306e\u8a08\u4e0a\uff09<\/span><\/h4>\n\n\n\n<p>\u7d9a\u3044\u3066\u30011\u5e74\u76ee\u306e\u6c7a\u7b97\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u3059\u3002\u524d\u63d0\u6761\u4ef6\u3088\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u5229\u606f\u8cbb\u7528\u8a08\u4e0a\u6642\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u53d6\u5f97\u4fa1\u984d10,863\u3092\u8010\u7528\u5e74\u65705\u5e74\u3067\u511f\u5374\u3059\u308b\u305f\u3081\u3001\u8a08\u7b97\u5f0f\u306f10,863\u00f75\u3068\u306a\u308a\u307e\u3059\u3002<br>\u5229\u606f\u8cbb\u7528\u306f\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u304c\u6642\u9593\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u5897\u52a0\u3059\u308b\u5229\u606f\u3068\u306a\u308a\u3001\u8a08\u7b97\u5f0f\u306f863\u00d73\uff05\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td>2,173<\/td><td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td><td>2,173<\/td><td>10,863\u00f75<\/td><\/tr><tr><td>\u5229\u606f\u8cbb\u7528<\/td><td>26<\/td><td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/td><td>26<\/td><td>863\u00d73\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u540c\u69d8\u306b\u30012\u5e74\u76ee\u306e\u6c7a\u7b97\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td>2,173<\/td><td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td><td>2,173<\/td><td>10,863\u00f75<\/td><\/tr><tr><td>\u5229\u606f\u8cbb\u7528<\/td><td>27<\/td><td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/td><td>27<\/td><td>(863+26)\u00d73\uff05<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u306e\u8abf\u5b50\u3067\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3067\u3042\u308b5\u5e74\u76ee\u306e\u6c7a\u7b97\u6642\u3092\u8fce\u3048\u305f\u3068\u304d\u306e\u7d2f\u8a08\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><br><\/td><td>\u8a08\u4e0a\u6642<\/td><td>1\u5e74\u76ee<\/td><td>2\u5e74\u76ee<\/td><td>3\u5e74\u76ee<\/td><td>4\u5e74\u76ee<\/td><td>5\u5e74\u76ee<\/td><\/tr><tr><td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u7d2f\u8a08\u984d<\/td><td>863<\/td><td>889<\/td><td>916<\/td><td>943<\/td><td>971<\/td><td>1,000<\/td><\/tr><tr><td>\u5229\u606f\u8cbb\u7528<\/td><td>26<\/td><td>27<\/td><td>27<\/td><td>28<\/td><td>29<\/td><td>30<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-10\">\u2462\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u9664\u53bb\u3057\u305f\u6642<\/span><\/h4>\n\n\n\n<p>\u6700\u5f8c\u306b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u9664\u53bb\u3057\u305f\u3068\u304d\u306e\u4ed5\u8a33\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u53bb\u3068\u3057\u3066\u3001\u5404\u5e74\u306e\u6c7a\u7b97\u6642\u306b\u8a08\u4e0a\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3092\u501f\u65b9\u306b\u3001\u9664\u5374\u3057\u305f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u8cb8\u65b9\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u64a4\u53bb\u8cbb\u7528\u30921,000\u3068\u898b\u8fbc\u307f\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u524d\u63d0\u6761\u4ef6\u3088\u308a\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u64a4\u53bb\u8cbb\u7528\u5b9f\u7e3e\u3068\u3057\u30661,050\u304b\u304b\u3063\u305f\u305f\u3081\u3001\u5b9f\u969b\u306b\u652f\u6255\u3046\u91d1\u984d\u306850\u306e\u5dee\u984d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5dee\u984d\u306f\u3001\u300c\u5c65\u884c\u5dee\u984d\u300d\u3068\u3057\u3066\u8cbb\u7528\uff08\u5b9f\u969b\u306b\u652f\u6255\u3046\u91d1\u984d\u304c\u5c11\u306a\u3044\u5834\u5408\u306f\u53ce\u76ca\uff09\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td><td>10,000<\/td><td>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td><td>10,000<\/td><td>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u5374<\/td><\/tr><tr><td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/td><td>1,000<\/td><td>\u73fe\u91d1<\/td><td>1,050<\/td><td>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u53d6\u5d29\u3057<\/td><\/tr><tr><td>\u5c65\u884c\u5dee\u984d<\/td><td>50<\/td><td><br><\/td><td><br><\/td><td>\u53d6\u5d29\u984d\u306b\u5bfe\u3059\u308b\u5dee\u984d\uff08\u8cbb\u7528\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-11\"><strong>\u7c21\u4fbf\u6cd5<\/strong><\/span><\/h3>\n\n\n\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u539f\u5247\u7684\u306a\u51e6\u7406\u306f\u3001\u524d\u9805\u306e\u3068\u304a\u308a\u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u4e21\u5efa\u51e6\u7406\u3067\u3059\u304c\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u306e\u6577\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u524d\u63d0\u6761\u4ef6\u3011<\/p>\n\n\n\n<ul>\n<li>\u6577\u91d1\u306e\u652f\u6255\uff1a200,000\uff08\u8cc3\u8cb8\u501f\u671f\u95935\u5e74\u9593\uff09<\/li>\n\n\n\n<li>\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u898b\u7a4d\u3082\u308a\uff1a100,000\uff08\u5e73\u5747\u7684\u306a\u5165\u5c45\u671f\u9593\u7b49\u304b\u3089\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308c\u308b\u3082\u306e\u3068\u3059\u308b\uff09<\/li>\n\n\n\n<li>\u9000\u53bb\u6642\u306e\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u5b9f\u7e3e\uff1a80,000<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-12\">\u2460\u8cc3\u8cb8\u501f\u5951\u7d04\u7de0\u7d50\u6642\uff08\u6577\u91d1\u306e\u8a08\u4e0a\uff09<\/span><\/h4>\n\n\n\n<p>\u524d\u63d0\u6761\u4ef6\u3088\u308a\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u7de0\u7d50\u6642\u306b\u652f\u6255\u3063\u305f\u6577\u91d1\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u539f\u5247\u6cd5\u3068\u9055\u3044\u7c21\u5358\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u6577\u91d1<\/td><td>200,000<\/td><td>\u73fe\u91d1<\/td><td>200,000<\/td><td><br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-13\">\u2461\u6c7a\u7b97\u6642\uff08\u6577\u91d1\u306e\u511f\u5374\uff09<\/span><\/h4>\n\n\n\n<p>\u7d9a\u3044\u3066\u30011\u5e74\u76ee\u306e\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u63d0\u6761\u4ef6\u3088\u308a\u3001\u539f\u72b6\u56de\u5fa9\u8cbb\u7528100,000\u3092\u8cc3\u8cb8\u501f\u671f\u9593\u3067\u3042\u308b5\u5e74\u9593\u3067\u6309\u5206\u3057\u8a08\u4e0a\u3057\u307e\u3059\u3002<br>2\u5e74\u76ee\u4ee5\u964d\u3082\u540c\u3058\u4ed5\u8a33\u30925\u5e74\u9593\u7e70\u308a\u8fd4\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u6577\u91d1\u511f\u5374<\/td><td>20,000<\/td><td>\u6577\u91d1<\/td><td>20,000<\/td><td>100,000\u00f75<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>2\u5e74\u76ee\u4ee5\u964d5\u5e74\u76ee\u307e\u3067\u540c\u3058\u4ed5\u8a33\u3092\u7e70\u308a\u8fd4\u3059\u3068\u30015\u5e74\u5f8c\u306e\u7d2f\u8a08\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u6577\u91d1\u511f\u5374<\/td><td>100,000<\/td><td>\u6577\u91d1<\/td><td>100,000<\/td><td>\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u898b\u7a4d\u984d\u3068\u4e00\u81f4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-14\">\u2462\u8cc3\u8cb8\u501f\u5951\u7d04\u7d42\u4e86\u6642<\/span><\/h4>\n\n\n\n<p>5\u5e74\u9593\u306e\u8cc3\u8cb8\u501f\u671f\u9593\u304c\u7d42\u4e86\u3057\u305f\u3068\u304d\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u63d0\u6761\u4ef6\u3088\u308a\u3001\u9000\u53bb\u6642\u306b\u306f\u6577\u91d1200,000\u304b\u3089\u539f\u72b6\u56de\u5fa9\u8cbb\u752880,000\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d120,000\u304c\u8fd4\u9084\u3055\u308c\u307e\u3059\u3002\u8cc3\u8cb8\u501f\u671f\u9593\u306f5\u5e74\u9593\u306e\u305f\u3081\u3001\u6577\u91d1\u511f\u5374\u306f100,000\u3068\u306a\u308a\u3001\u6577\u91d1\u306e\u6b8b\u9ad8\u306f100,000\u3067\u3059\u3002\u8fd4\u9084\u3055\u308c\u305f\u91d1\u984d120,000\u3068\u6577\u91d1\u306e\u6b8b\u9ad8100,000\u306e\u5dee\u984d20,000\u306f\u5c65\u884c\u5dee\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u73fe\u91d1<\/td><td>120,000<\/td><td>\u6577\u91d1<\/td><td>100,000<\/td><td>\u6577\u91d1\u306e\u6b8b\u9ad8\u306f200,000\u304b\u3089\u6577\u91d1\u511f\u5374100,000\u3092\u5f15\u3044\u305f\u5024<\/td><\/tr><tr><td><br><\/td><td><br><\/td><td>\u5c65\u884c\u5dee\u984d<\/td><td>20,000<\/td><td>\u8cb8\u65b9\u306e\u5c65\u884c\u5dee\u984d\u306f\u53ce\u76ca<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span 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