{"id":6441,"date":"2022-09-30T09:49:55","date_gmt":"2022-09-30T00:49:55","guid":{"rendered":"https:\/\/kimera.jp\/?post_type=blog&#038;p=6441"},"modified":"2023-06-22T16:52:11","modified_gmt":"2023-06-22T07:52:11","slug":"%e5%89%8d%e6%89%95%e8%b2%bb%e7%94%a8%e3%81%a8%e3%81%af%ef%bc%9f-%e4%bb%95%e8%a8%b3%e4%be%8b%e3%81%ab%e3%82%88%e3%82%8b%e5%87%a6%e7%90%86%e6%96%b9%e6%b3%95%e3%82%84%e9%95%b7%e6%9c%9f%e5%89%8d%e6%89%95","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/6441\/","title":{"rendered":"\u524d\u6255\u8cbb\u7528\u3068\u306f\uff1f \u4ed5\u8a33\u4f8b\u306b\u3088\u308b\u51e6\u7406\u65b9\u6cd5\u3084\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306e\u4f7f\u3044\u5206\u3051\u3092\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\/09\/what-are-prepaid-expenses-main-1024x538.jpg\" alt=\"\u524d\u6255\u8cbb\u7528\u3068\u306f\uff1f \u4ed5\u8a33\u4f8b\u306b\u3088\u308b\u51e6\u7406\u65b9\u6cd5\u3084\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306e\u4f7f\u3044\u5206\u3051\u3092\u89e3\u8aac\uff01\" class=\"wp-image-6442\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/what-are-prepaid-expenses-main-1024x538.jpg 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/what-are-prepaid-expenses-main-400x210.jpg 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/what-are-prepaid-expenses-main-768x403.jpg 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/what-are-prepaid-expenses-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>\u7686\u3055\u3093\u306f\u300c\u524d\u6255\u8cbb\u7528\u300d\u3092\u3069\u306e\u3088\u3046\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u304b\u3054\u5b58\u3058\u3067\u3059\u304b\uff1f\u3053\u306e\u79d1\u76ee\u306f\u6c7a\u7b97\u3067\u3088\u304f\u4f7f\u308f\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u4e00\u3064\u3067\u3001\u6b63\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u305f\u3081\u306b\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u79d1\u76ee\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u3057\u3066\u8868\u793a\u3055\u308c\u308b\u79d1\u76ee\u3067\u3059\u304c\u3001\u6d41\u52d5\u8cc7\u7523\u306b\u8868\u793a\u3055\u308c\u308b\u300c\u524d\u6255\u8cbb\u7528\u300d\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u306b\u8868\u793a\u3055\u308c\u308b\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u30012\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u9055\u3044\u3084\u4ed5\u8a33\u4f8b\u3092\u4ea4\u3048\u305f\u524d\u6255\u8cbb\u7528\u306e\u51e6\u7406\u65b9\u6cd5\u3001\u6df7\u540c\u3057\u3084\u3059\u3044\u79d1\u76ee\u3068\u306e\u9055\u3044\u306a\u3069\u3092\u89e3\u8aac\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\">\u524d\u6255\u8cbb\u7528\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-2\">\u524d\u6255\u8cbb\u7528\u306e\u6982\u8981<\/a><\/li><li><a href=\"#i-3\">\u524d\u6255\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#i-4\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-5\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/li><li><a href=\"#i-6\">\u524d\u6255\u8cbb\u7528\u306e\u51e6\u7406\u65b9\u6cd5<\/a><ul><li><a href=\"#i-7\">\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u4f8b<\/a><ul><li><a href=\"#i-8\">\u652f\u6255\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#i-9\">\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#i-10\">\u7fcc\u671f\u9996\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#i-11\">\u3007\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408<\/a><\/li><li><a href=\"#i-12\">\u652f\u6255\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#i-13\">\u3007\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u306e\u53d6\u5f15\u306e\u5834\u5408<\/a><\/li><li><a href=\"#i-14\">\u652f\u6255\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#i-15\">\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#i-16\">\u7fcc\u671f\u9996\u306e\u4ed5\u8a33<\/a><\/li><\/ul><\/li><li><a href=\"#i-17\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u4f8b<\/a><ul><li><a href=\"#i-18\">\u652f\u6255\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#i-19\">\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/a><\/li><li><a href=\"#2\">\u7fcc\u671f\u9996\u306e\u4ed5\u8a33\uff082\u671f\u76ee\uff09<\/a><\/li><li><a href=\"#2-2\">\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\uff082\u671f\u76ee\uff09<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#i-20\">\u524d\u6255\u8cbb\u7528\u3068\u4f3c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee<\/a><ul><li><a href=\"#i-21\">\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u91d1\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-22\">\u524d\u6255\u8cbb\u7528\u3068\u4eee\u6255\u91d1\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-23\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u7e70\u5ef6\u8cc7\u7523\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/li><li><a href=\"#i-24\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\">\u524d\u6255\u8cbb\u7528\u3068\u306f\uff1f<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u524d\u6255\u8cbb\u7528\u306e\u4f1a\u8a08\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3084\u3001\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u3067\u4f7f\u7528\u3059\u308b\u306e\u304b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\">\u524d\u6255\u8cbb\u7528\u306e\u6982\u8981<\/span><\/h3>\n\n\n\n<p>\u524d\u6255\u8cbb\u7528\u3068\u306f\u3001\u7d99\u7d9a\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u307e\u3060\u63d0\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u8cbb\u7528\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u5951\u7d04\u671f\u9593\u304c1\u5e74\u306e\u706b\u707d\u4fdd\u967a\u3084\u3001\u5bb6\u8cc3\u3092\u307e\u3068\u3081\u3066\u652f\u6255\u3063\u305f\u5834\u5408\u3002\u5e74\u9593\u5951\u7d04\u306e\u30ea\u30fc\u30b9\u6599\u91d1\u3084\u3001\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u6599\u91d1\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8cbb\u7528\u306e\u3046\u3061\u7fcc\u671f\u4ee5\u964d\u306e\u8cbb\u7528\u306e\u524d\u6255\u3044\u5206\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4f1a\u8a08\u306b\u306f\u300c\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\uff08one year rule\uff1a1\u5e74\u57fa\u6e96\uff09\u300d\u3068\u3044\u3046\u6c7a\u307e\u308a\u3054\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\u306f\u3001\u6c7a\u7b97\u65e5\u306e\u5f8c\u30011\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u3084\u6c7a\u6e08\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u6d41\u52d5\u8cc7\u7523\u53ca\u3073\u6d41\u52d5\u8ca0\u50b5\u306b\u5206\u985e\u3057\u3001\u56de\u53ce\u3084\u6c7a\u6e08\u671f\u9650\u304c1\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u3092\u56fa\u5b9a\u8cc7\u7523\u53ca\u3073\u56fa\u5b9a\u8ca0\u50b5\u306b\u5206\u985e\u3059\u308b\u57fa\u6e96\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u524d\u6255\u8cbb\u7528\u306b\u3082\u300c\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u70ba\u30011\u5e74\u4ee5\u4e0a\u306e\u8cbb\u7528\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u6c7a\u7b97\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306e\u5206\u3092\u300c\u524d\u6255\u8cbb\u7528\u300d\u3001\u300c\u524d\u6255\u8cbb\u7528\u300d\u306e\u4e2d\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3082\u306e\u3092\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u300d\u30021\u5e74\u3092\u8d85\u3048\u305f\u5206\u3092\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3066\u6271\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u524d\u6255\u3044\u3092\u3057\u305f\u671f\u9593\u3084\u5185\u5bb9\u306b\u3088\u308a\u51e6\u7406\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3001\u671f\u3092\u307e\u305f\u3044\u3060\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u3092\u524d\u6255\u3044\u3057\u305f\u969b\u306b\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 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id=\"i-3\">\u524d\u6255\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u3068\u304d\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h3>\n\n\n\n<p>\u524d\u6255\u8cbb\u7528\u306f\u3001\u652f\u6255\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u306a\u304f\u3001\u6c7a\u7b97\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8a08\u4e0a\u3055\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u6c7a\u7b97\u6642\u70b9\u3067\u5f79\u52d9\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5206\u306e\u8cbb\u7528\u3092\u3001\u7fcc\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u652f\u6255\u6642\u306e\u4ed5\u8a33\uff1a\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u5168\u984d\u8a08\u4e0a<br>\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\uff1a\u7fcc\u671f\u5206\u306e\u8cbb\u7528\u3092\u300c\u524d\u6255\u8cbb\u7528\u300d\u306b\u632f\u66ff<br>\u7fcc\u671f\u9996\u306e\u4ed5\u8a33\uff1a\u300c\u524d\u6255\u8cbb\u7528\u300d\u304b\u3089\u300c\u8cbb\u7528\u300d\u3078\u518d\u632f\u66ff<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u6d41\u308c\u306e\u3088\u3046\u306b\u300c\u524d\u6255\u8cbb\u7528\u300d\u3092\u6271\u3046\u969b\u306f\u3001\u6c7a\u7b97\u6642\u306b\u7fcc\u671f\u5206\u306e\u8cbb\u7528\u3092\u8a08\u7b97\u3057\u3066\u632f\u308a\u66ff\u3048\u308b\u4ed5\u8a33\u3092\u8d77\u7968\u3057\u3001\u7fcc\u671f\u9996\u306b\u518d\u632f\u66ff\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u524d\u6255\u8cbb\u7528\u306e\u51e6\u7406\u3092\u3059\u308b\u969b\u306f\u3001\u6d88\u8cbb\u7a0e\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3082\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u6d88\u8cbb\u7a0e\u3092\u8a08\u4e0a\u3059\u308b\u306e\u306f\u524d\u6255\u3044\u3092\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u306a\u304f\u3001\u8cbb\u7528\u3068\u3057\u3066\u632f\u308a\u66ff\u3048\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u306a\u308a\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u6b63\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u306b\u5927\u5207\u306a\u70ba\u3001\u7d4c\u7406\u51e6\u7406\u3092\u3059\u308b\u969b\u306f\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066<\/span><\/h3>\n\n\n\n<p>\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304d\u30011\u5e74\u4ee5\u4e0a\u306e\u8cbb\u7528\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u6c7a\u7b97\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306e\u5206\u3092\u300c\u524d\u6255\u8cbb\u7528\u300d\u30011\u5e74\u3092\u8d85\u3048\u305f\u5206\u3092\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u6c7a\u7b97\u671f\u9593\uff1a4\u6708\uff5e3\u6708<\/li>\n\n\n\n<li>\u652f\u6255\u65e5\uff1a10\u67081\u65e5<\/li>\n\n\n\n<li>\u652f\u6255\u5185\u5bb9\uff1a3\u5e74\uff0810\u67081\u65e5\uff5e9\u670830\u65e5\uff09\u5206\u306e\u4fdd\u967a\u6599<\/li>\n<\/ul>\n\n\n\n<p>\uff081\u671f\u76ee\u306e\u6c7a\u7b97\u6642\uff09<\/p>\n\n\n\n<p>1\u671f\u76ee\u306b\u8cbb\u7528\u3068\u306a\u308b\u306e\u306f\u300110\u67081\u65e5\uff5e3\u670831\u65e5\u306e\u5206\u3068\u306a\u308a\u307e\u3059\u3002\u6b8b\u308a\u306e1\u5e74\u5206\u3092\u300c\u524d\u6255\u8cbb\u7528\u300d\u3001\u6b8b\u3063\u305f4\u67081\u65e5\uff5e9\u670830\u65e5\u5206\u3092\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3066\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e2\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u300c\u524d\u6255\u8cbb\u7528\u300d\u306f\u6d41\u52d5\u8cc7\u7523\u306b\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306f\u6295\u8cc7\u30fb\u305d\u306e\u4ed6\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002\u4e0a\u8a18\u306e\u4e8b\u304b\u3089\u3001\u6c7a\u7b97\u6642\u306b\u7fcc\u671f\u306b\u7e70\u308a\u5ef6\u3079\u3059\u308b\u8cbb\u7528\u304c1\u5e74\u5206\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u6ce8\u610f\u3057\u3066\u51e6\u7406\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306e\u4e2d\u306b\u306f\u3001\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u7e70\u5ef6\u8cc7\u7523\u300d\u306f\u3001\u65e2\u306b\u652f\u6255\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u652f\u51fa\u306e\u3046\u3061\u3001\u5e74\u5ea6\u3092\u307e\u305f\u3044\u3067\u8cbb\u7528\u5316\u304c\u8a8d\u3081\u3089\u308c\u305f\u8cc7\u7523\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<br>\u305d\u306e\u4e2d\u3067\u3001\u63db\u91d1\u6027\u304c\u3042\u308b\u304b\u306a\u3044\u304b\u3067\u300c\u4f1a\u8a08\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u304b\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u306b\u533a\u5225\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u51e6\u7406\u3084\u8a08\u4e0a\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u306f\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3067\u8a08\u4e0a\u3057\u3001\u305d\u306e\u7a2e\u985e\u30fb\u7d30\u76ee\u6bce\u306b\u5b9a\u3081\u3089\u308c\u305f\u511f\u5374\u671f\u9593\u306b\u5fdc\u3058\u3066\u3001\u6708\u5272\u5747\u7b49\u511f\u5374\u3092\u304a\u3053\u306a\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8a72\u5f53\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u516c\u5171\u7684\u65bd\u8a2d\u3084\u5171\u540c\u65bd\u8a2d\u306e\u8ca0\u62c5\u91d1<\/li>\n\n\n\n<li>\u8cc7\u7523\u3092\u8cc3\u501f\u3084\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u6a29\u5229\u91d1\u7b49<\/li>\n\n\n\n<li>\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6a29\u5229\u91d1\u7b49<\/li>\n\n\n\n<li>\u88fd\u54c1\u7b49\u306e\u5e83\u544a\u5ba3\u4f1d\u7528\u8cc7\u7523\u3092\u8d08\u4e0e\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u8cbb\u7528<\/li>\n\n\n\n<li>\u4e0a\u8a18\u306e\u4ed6\u3001\u81ea\u5df1\u304c\u4fbf\u76ca\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8cbb\u7528<\/li>\n<\/ul>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u300c\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u306f\u3001\u652f\u51fa\u984d\u304c20\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u652f\u51fa\u6642\u306b\u8cbb\u7528\u8a08\u4e0a\u3057\u3001\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u3001\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306e\u4e2d\u306b\u306f\u3001\u300c1\u5e74\u3092\u8d85\u3048\u305f\u524d\u6255\u3044\u306e\u5206\u300d\u3068\u300c\u7a0e\u6cd5\u4e0a\u306e\u7e70\u5ef6\u8cc7\u7523\u300d\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u3057\u3063\u304b\u308a\u3068\u533a\u5225\u3057\u3001\u7ba1\u7406\u3092\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066<\/span><\/h3>\n\n\n\n<p>\u524d\u6255\u8cbb\u7528\u306b\u306f\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\u4f8b\u5916\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u305b\u305a\u3001\u652f\u6255\u6642\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u652f\u6255\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u7d42\u308f\u308b\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u59cb\u3081\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u3001\u5951\u7d04\u671f\u9593\u4e2d\u306b\u7d99\u7d9a\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u7d9a\u3051\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u3053\u308c\u304b\u3089\u3082\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u3001\u652f\u6255\u6642\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u53ce\u76ca\u306b\u5bfe\u5fdc\u3055\u305b\u308b\u5fc5\u8981\u304c\u306a\u3044\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u6c7a\u7b97\u306e\u6642\u70b9\u3067\u652f\u6255\u3044\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u7fcc\u5e74\u4ee5\u964d\u306b\u6642\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u632f\u308a\u66ff\u3048\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u4e0a\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u3001\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u3057\u3066\u6271\u3046\u4e8b\u304c\u51fa\u6765\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306b\u3067\u304d\u308b\u306e\u306f\u300c\u7b49\u91cf\u7b49\u500d\u306e\u30b5\u30fc\u30d3\u30b9\u300d\u3067\u3042\u308a\u3001\u300c\u6642\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u5316\u300d\u3055\u308c\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u70ba\u3001\u5f01\u8b77\u58eb\u7b49\u306e\u9867\u554f\u6599\u3084\u30c6\u30ec\u30d3CM\u7b49\u306f\u3001\u7b49\u91cf\u7b49\u500d\u306e\u5f79\u52d9\u63d0\u4f9b\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306b\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u65b0\u805e\u306e\u8cfc\u8aad\u6599\u306f\u7269\u54c1\u306e\u8cfc\u5165\u306e\u70ba\u306e\u5bfe\u4fa1\u3068\u306a\u308b\u305f\u3081\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3067\u306f\u306a\u304f\u524d\u6255\u91d1\u3067\u306e\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4e8b\u304b\u3089\u3001\u6d3b\u7528\u3059\u308c\u3070\u6cd5\u4eba\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u70ba\u3001\u300c\u4eca\u671f\u306f\u5229\u76ca\u304c\u3067\u305f\u304b\u3089\u5e74\u6255\u3044\u306b\u3059\u308b\u304c\u3001\u7fcc\u671f\u306f\u6708\u6255\u3044\u306b\u623b\u3059\u300d\u3068\u3044\u3063\u305f\u3084\u308a\u65b9\u306f\u3001\u5229\u76ca\u64cd\u4f5c\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-6\">\u524d\u6255\u8cbb\u7528\u306e\u51e6\u7406\u65b9\u6cd5<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u524d\u6255\u8cbb\u7528\u3084\u9577\u671f\u524d\u6255\u8cbb\u7528\u304c\u767a\u751f\u3057\u305f\u6642\u3068\u3001\u89e3\u6d88\u3057\u305f\u6642\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ed5\u8a33\u4f8b\u3092\u307e\u3058\u3048\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\">\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u4f8b<\/span><\/h3>\n\n\n\n<ul>\n<li>\u6c7a\u7b97\u671f\u9593\uff1a4\u6708\uff5e3\u6708<\/li>\n\n\n\n<li>\u652f\u6255\u65e5\uff1a10\u67081\u65e5<\/li>\n\n\n\n<li>\u652f\u6255\u5185\u5bb9\uff1a1\u5e74\uff0810\u67081\u65e5\uff5e9\u670830\u65e5\uff09\u5206\u306e\u4fdd\u967a\u6599<\/li>\n\n\n\n<li>\u652f\u6255\u91d1\u984d\uff1a120,000\u5186<\/li>\n\n\n\n<li>\u652f\u6255\u65b9\u6cd5\uff1a\u666e\u901a\u9810\u91d1<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-8\">\u652f\u6255\u6642\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<p>\u652f\u6255\u6642\u306b\u5168\u984d\u3092\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25c6\u8d77\u7968\u65e5\uff1a10\u67081\u65e5<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>120,000<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>120,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-9\">\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<p>\u6c7a\u7b97\u6642\u306b\u7fcc\u671f\u306e\u8cbb\u7528\u3068\u306a\u308b\u5206\u3092\u8a08\u7b97\u3057\u3001\u524d\u6255\u8cbb\u7528\u3078\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u5834\u5408\u306f\u30014\u67081\u65e5\uff5e9\u670830\u65e5\u5206\u306e6\u30ab\u6708\u5206\u306e60,000\u5186\u304c\u524d\u6255\u8cbb\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25c6\u8d77\u7968\u65e5\uff1a3\u670831\u65e5<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u524d\u6255\u8cbb\u7528<\/td><td>60,000<\/td><td>\u4fdd\u967a\u6599<\/td><td>60,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-10\">\u7fcc\u671f\u9996\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<p>\u6c7a\u7b97\u6642\u306b\u8a08\u4e0a\u3057\u305f\u524d\u6255\u8cbb\u7528\u3092\u3001\u8cbb\u7528\u3078\u518d\u632f\u66ff\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25c6\u8d77\u7968\u65e5\uff1a4\u67081\u65e5<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>60,000<\/td><td>\u524d\u6255\u8cbb\u7528<\/td><td>60,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-11\">\u3007\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408<\/span><\/h4>\n\n\n\n<p>\u307e\u305f\u3001\u4e0a\u8a18\u306e\u4ed5\u8a33\u4f8b\u3092\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-12\">\u652f\u6255\u6642\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u3059\u308b\u5834\u5408\u3001\u652f\u6255\u6642\u306b\u5168\u984d\u3092\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25c6\u8d77\u7968\u65e5\uff1a10\u67081\u65e5<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>120,000<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>120,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-13\">\u3007\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u306e\u53d6\u5f15\u306e\u5834\u5408<\/span><\/h4>\n\n\n\n<p>\u4e0a\u8a18\u3067\u8aac\u660e\u3057\u305f\u306e\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u975e\u8ab2\u7a0e\u306e\u53d6\u5f15\u306e\u4ed5\u8a33\u4f8b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u306e\u53d6\u5f15\u306e\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u306f\u8cbb\u7528\u3068\u3057\u3066\u632f\u308a\u66ff\u3048\u305f\u969b\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-14\">\u652f\u6255\u6642\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u25cf\u25cf\u8cbb<\/td><td>120,000<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>132,000<\/td><\/tr><tr><td>\u4eee\u6255\u6d88\u8cbb\u7a0e<\/td><td>12,000<\/td><td><br><\/td><td><br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-15\">\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u524d\u6255\u8cbb\u7528<\/td><td>66,000<\/td><td>\u25cf\u25cf\u8cbb<\/td><td>60,000<\/td><\/tr><tr><td><br><\/td><td><br><\/td><td>\u4eee\u6255\u6d88\u8cbb\u7a0e<\/td><td>6,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-16\">\u7fcc\u671f\u9996\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u25cf\u25cf\u8cbb<\/td><td>60,000<\/td><td>\u524d\u6255\u8cbb\u7528<\/td><td>66,000<\/td><\/tr><tr><td>\u4eee\u6255\u6d88\u8cbb\u7a0e<\/td><td>6,000<\/td><td><br><\/td><td><br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306b\u6d88\u8cbb\u7a0e\u3092\u8a08\u4e0a\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-17\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33\u4f8b<\/span><\/h3>\n\n\n\n<ul>\n<li>\u6c7a\u7b97\u671f\u9593\uff1a4\u6708\uff5e3\u6708<\/li>\n\n\n\n<li>\u652f\u6255\u65e5\uff1a10\u67081\u65e5<\/li>\n\n\n\n<li>\u652f\u6255\u5185\u5bb9\uff1a3\u5e74\uff0810\u67081\u65e5\uff5e9\u670830\u65e5\uff09\u5206\u306e\u4fdd\u967a\u6599<\/li>\n\n\n\n<li>\u652f\u6255\u91d1\u984d\uff1a360,000\u5186<\/li>\n\n\n\n<li>\u652f\u6255\u65b9\u6cd5\uff1a\u666e\u901a\u9810\u91d1<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-18\">\u652f\u6255\u6642\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<p>\u652f\u6255\u6642\u306b\u5168\u984d\u3092\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25c6\u8d77\u7968\u65e5\uff1a10\u67081\u65e5\uff081\u671f\u76ee\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>360,000<\/td><td>\u666e\u901a\u9810\u91d1<\/td><td>360,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-19\">\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33<\/span><\/h4>\n\n\n\n<p>\u6c7a\u7b97\u6642\u306b\u7fcc\u671f\u306e\u8cbb\u7528\u3068\u306a\u308b\u5206\u3092\u8a08\u7b97\u3057\u3001\u524d\u6255\u8cbb\u7528\u3068\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002\u4eca\u56de\u306e\u5834\u5408\u306f\u300110\u67081\u65e5\uff5e3\u670831\u65e5\u5206\u306e6\u30ab\u6708\u5206\u306e60,000\u5186\u304c1\u671f\u3067\u4fdd\u967a\u6599\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b8b\u308a\u306f\u524d\u6255\u8cbb\u7528\u3068\u306a\u308a\u307e\u3059\u304c\u30012\u671f\u306b\u8a08\u4e0a\u3055\u308c\u308b1\u5e74\u5206\u306e120,000\u5186\u304c\u524d\u6255\u8cbb\u7528\u30013\u671f\u306b\u8a08\u4e0a\u3055\u308c\u308b60,000\u5186\u304c\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25c6\u8d77\u7968\u65e5\uff1a3\u670831\u65e5\uff081\u671f\u76ee\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u524d\u6255\u8cbb\u7528<\/td><td>120,000<\/td><td>\u4fdd\u967a\u6599<\/td><td>180,000<\/td><\/tr><tr><td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td><td>60,000<\/td><td><br><\/td><td><br><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"2\">\u7fcc\u671f\u9996\u306e\u4ed5\u8a33\uff082\u671f\u76ee\uff09<\/span><\/h4>\n\n\n\n<p>\u6c7a\u7b97\u6642\u306b\u8a08\u4e0a\u3057\u305f\u524d\u6255\u8cbb\u7528\u3068\u9577\u671f\u524d\u6255\u8cbb\u7528\u3092\u3001\u8cbb\u7528\u3078\u518d\u632f\u66ff\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25c6\u8d77\u7968\u65e5\uff1a4\u67081\u65e5\uff082\u671f\u76ee\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>180,000<\/td><td>\u524d\u6255\u8cbb\u7528<\/td><td>120,000<\/td><\/tr><tr><td><br><\/td><td><br><\/td><td>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/td><td>60,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"2-2\">\u6c7a\u7b97\u6642\u306e\u4ed5\u8a33\uff082\u671f\u76ee\uff09<\/span><\/h4>\n\n\n\n<p>\u6c7a\u7b97\u6642\u306b\u7fcc\u671f\u3068\u306a\u308b\u5206\u3092\u524d\u6255\u8cbb\u7528\u306b\u632f\u308a\u66ff\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25c6\u8d77\u7968\u65e5\uff1a3\u670831\u65e5\uff082\u671f\u76ee\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td colspan=\"2\">\u501f\u65b9<\/td><td colspan=\"2\">\u8cb8\u65b9<\/td><\/tr><tr><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><td>\u79d1\u76ee<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u524d\u6255\u8cbb\u7528<\/td><td>60,000<\/td><td>\u4fdd\u967a\u6599<\/td><td>60,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-20\">\u524d\u6255\u8cbb\u7528\u3068\u4f3c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u524d\u6255\u8cbb\u7528\u3068\u4f3c\u3066\u3044\u308b\u4ed6\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-21\">\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u91d1\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/span><\/h3>\n\n\n\n<p>\u300c<strong>\u524d\u6255\u8cbb\u7528<\/strong>\u300d\u3068\u4f3c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u3001\u300c<strong>\u524d\u6255\u91d1\uff08\u524d\u6e21\u91d1<\/strong>\uff09\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u3082\u3001\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u5bfe\u4fa1\u3092\u5148\u6255\u3044\u3057\u3066\u3044\u308b\u70ba\u3001\u7d1b\u3089\u308f\u3057\u3044\u79d1\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u524d\u6255\u8cbb\u7528\u300d\u306f\u7d99\u7d9a\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u652f\u6255\u3044\u3067\u3059\u304c\u3001\u300c\u524d\u6255\u91d1\u300d\u306f\u7d99\u7d9a\u7684\u3067\u306f\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u652f\u6255\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u767a\u6ce8\u6642\u306b\u652f\u6255\u3063\u305f\u5185\u91d1\u30fb\u624b\u4ed8\u91d1\u304c\u300c\u524d\u6255\u91d1\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u300c\u524d\u6255\u8cbb\u7528\u300d\u306f\u6c7a\u7b97\u6642\u306b\u632f\u308a\u66ff\u3048\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u304c\u3001\u300c\u524d\u6255\u91d1\u300d\u306f\u652f\u6255\u6642\u306b\u8a08\u4e0a\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306a\u306e\u3067\u3001\u8a08\u4e0a\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3082\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5bfe\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u7d99\u7d9a\u6027\u304c\u3042\u308b\u304b\u306a\u3044\u304b\u3067\u3001\u300c\u524d\u6255\u8cbb\u7528\u300d\u3068\u300c\u524d\u6255\u91d1\u300d\u306e\u5224\u65ad\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-22\">\u524d\u6255\u8cbb\u7528\u3068\u4eee\u6255\u91d1\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/span><\/h3>\n\n\n\n<p>\u300c<strong>\u524d\u6255\u8cbb\u7528<\/strong>\u300d\u3068\u4f3c\u3066\u3044\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u3001\u300c<strong>\u4eee\u6255\u91d1<\/strong>\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u3069\u3061\u3089\u3082\u3001\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u5bfe\u4fa1\u3092\u5148\u6255\u3044\u3057\u3066\u3044\u308b\u70ba\u3001\u7d1b\u3089\u308f\u3057\u3044\u79d1\u76ee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u4eee\u6255\u91d1\u300d\u306f\u7528\u9014\u304c\u4e0d\u660e\u3060\u3063\u305f\u308a\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u304a\u3089\u305a\u3001\u6982\u7b97\u3067\u4e00\u6642\u7684\u306b\u652f\u6255\u3063\u305f\u969b\u306b\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u70ba\u3001\u5f8c\u304b\u3089\u91d1\u984d\u304c\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3059\u308b\u4e8b\u3082\u3042\u308a\u307e\u3059\u3002\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u969b\u306b\u300c\u4eee\u6255\u91d1\u300d\u304b\u3089\u8cbb\u7528\u3078\u632f\u308a\u66ff\u3048\u3066\u76f8\u6bba\u3059\u308b\u51e6\u7406\u3092\u304a\u3053\u306a\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u652f\u6255\u3044\u306e\u6642\u70b9\u3067\u91d1\u984d\u3084\u7528\u9014\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3067\u3001\u8cbb\u7528\u3068\u3059\u308b\u304b\u300c\u4eee\u6255\u91d1\u300d\u3068\u3059\u308b\u304b\u306e\u5224\u65ad\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-23\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u7e70\u5ef6\u8cc7\u7523\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/span><\/h3>\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\/difference-between-long-term-prepaid-expenses-and-deferred-assets-1024x1024.png\" alt=\"\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u7e70\u5ef6\u8cc7\u7523\u306e\u9055\u3044\u306f\uff1f\" class=\"wp-image-6443\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/difference-between-long-term-prepaid-expenses-and-deferred-assets-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/difference-between-long-term-prepaid-expenses-and-deferred-assets-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/difference-between-long-term-prepaid-expenses-and-deferred-assets-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/difference-between-long-term-prepaid-expenses-and-deferred-assets-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2022\/09\/difference-between-long-term-prepaid-expenses-and-deferred-assets.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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