{"id":7415,"date":"2023-02-17T11:30:00","date_gmt":"2023-02-17T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=7415"},"modified":"2023-04-27T18:31:27","modified_gmt":"2023-04-27T09:31:27","slug":"%e3%83%95%e3%82%a1%e3%82%a4%e3%83%8a%e3%83%b3%e3%82%b9%e3%83%aa%e3%83%bc%e3%82%b9%e3%81%a8%e3%82%aa%e3%83%9a%e3%83%ac%e3%83%bc%e3%83%86%e3%82%a3%e3%83%b3%e3%82%b0%e3%83%aa%e3%83%bc%e3%82%b9%e3%81%ae","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/7415\/","title":{"rendered":"\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u9055\u3044\u3068\u306f\uff1f\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u3082\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/difference-between-finance-lease-and-operating-lease-main-1024x538.png\" alt=\"\" class=\"wp-image-7417\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/difference-between-finance-lease-and-operating-lease-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/difference-between-finance-lease-and-operating-lease-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/difference-between-finance-lease-and-operating-lease-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/difference-between-finance-lease-and-operating-lease-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"https:\/\/kurojica.com\/invoice\/\" title=\"\">\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>\u4f01\u696d\u3084\u500b\u4eba\u304c\u4e8b\u696d\u3092\u884c\u3046\u306b\u306f\u3001\u5c02\u7528\u306e\u6a5f\u68b0\u8a2d\u5099\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u4ee5\u5916\u3067\u3082PC\u3084\u30b3\u30d4\u30fc\u6a5f\u306a\u3069\u69d8\u3005\u306a\u6a5f\u5668\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6a5f\u5668\u3092\u4e8b\u696d\u958b\u59cb\u6642\u306b\u5168\u3066\u81ea\u524d\u3067\u63c3\u3048\u308b\u3068\u306a\u308b\u3068\u3001\u9ad8\u984d\u306e\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u81ea\u524d\u3067\u63c3\u3048\u3089\u308c\u306a\u3044\u6a5f\u5668\u3092\u30ea\u30fc\u30b9\u4f1a\u793e\u304b\u3089\u8cc3\u501f\u3059\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u691c\u8a0e\u5019\u88dc\u306b\u6319\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f53\u8a18\u4e8b\u3067\u306f\u30012008\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981\u3068\u30012019\u5e74\u306e\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306eIFRS16\u53f7\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u308a\u6c7a\u3081\u306e\u5909\u66f4\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\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\">\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981<\/a><ul><li><a href=\"#i-2\">\u9069\u7528\u958b\u59cb\u6642\u671f<\/a><\/li><li><a href=\"#i-3\">\u9069\u7528\u7bc4\u56f2<\/a><\/li><li><a href=\"#i-4\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e<\/a><\/li><\/ul><\/li><li><a href=\"#i-5\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u6982\u8981<\/a><ul><li><a href=\"#i-6\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u5224\u5b9a\u57fa\u6e96<\/a><\/li><li><a href=\"#i-7\">\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u5224\u5b9a\u57fa\u6e96<\/a><\/li><li><a href=\"#i-8\">\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u6982\u8981<\/a><\/li><li><a href=\"#i-9\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u6982\u8981<\/a><\/li><\/ul><\/li><li><a href=\"#i-10\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406<\/a><ul><li><a href=\"#i-11\">\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9<\/a><\/li><li><a href=\"#i-12\">\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9<\/a><\/li><li><a href=\"#i-13\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9<\/a><\/li><\/ul><\/li><li><a href=\"#i-14\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981<\/a><ul><li><a href=\"#i-15\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u5185\u5bb9<\/a><ul><li><a href=\"#i-16\">\u2460\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u533a\u5206\u5ec3\u6b62<\/a><\/li><li><a href=\"#i-17\">\u2461\u5c11\u984d\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u5316<\/a><\/li><\/ul><\/li><li><a href=\"#i-18\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff<\/a><ul><li><a href=\"#i-19\">\u2460\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u5f71\u97ff<\/a><\/li><li><a href=\"#i-20\">\u2461\u640d\u76ca\u8a08\u7b97\u66f8\u3078\u306e\u5f71\u97ff<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#i-21\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\"><strong>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981<\/strong><\/span><\/h2>\n\n\n\n<p>\u73fe\u5728\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u30012007\u5e743\u670830\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3068\u3053\u308d\u304b\u3089\u59cb\u307e\u3063\u3066\u3044\u308b\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306f\u3058\u3081\u306b\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981\u3068\u53d6\u5f15\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u9069\u7528\u958b\u59cb\u6642\u671f<\/strong><\/span><\/h3>\n\n\n\n<p>\u73fe\u5728\u306e\u8003\u3048\u65b9\u306e\u5143\u306b\u306a\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u30012008\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u56db\u534a\u671f\u6c7a\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u9762\u3067\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u30012009\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u524d\u306b\u8cc3\u8cb8\u501f\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u305f\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u7d9a\u304d\u8cc3\u8cb8\u501f\u51e6\u7406\u306e\u7d99\u7d9a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 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id=\"i-3\"><strong>\u9069\u7528\u7bc4\u56f2<\/strong><\/span><\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u7bc4\u56f2\u306f\u3001\u2460\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4f1a\u793e\u4e26\u3073\u306b\u305d\u306e\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u3001\u53ca\u3073\u2461\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u8a2d\u7f6e\u3059\u308b\u4f1a\u793e\u53ca\u3073\u305d\u306e\u5b50\u4f1a\u793e\u3001\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u4f01\u696d\u3092\u9664\u304f\u682a\u5f0f\u4f1a\u793e\uff08\u3044\u308f\u3086\u308b\u4e2d\u5c0f\u4f01\u696d\uff09\u306f\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306b\u57fa\u3065\u304d\u4f8b\u5916\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u901a\u5e38\u306e\u8cc3\u8cb8\u501f\u53d6\u5f15\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\"><strong>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e<\/strong><\/span><\/h3>\n\n\n\n<p>\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001\u7269\u4ef6\u306e\u6240\u6709\u8005\u3068\u306a\u308b\u8cb8\u624b\u304c\u3001\u501f\u624b\u306b\u5bfe\u3057\u3001\u7d04\u675f\u3057\u305f\u671f\u9593\u306b\u308f\u305f\u308a\u5f53\u8a72\u7269\u4ef6\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e0e\u3048\u308b\u4ee3\u308f\u308a\u306b\u3001\u501f\u624b\u306f\u8cb8\u624b\u306b\u5bfe\u3057\u7d04\u675f\u3057\u305f\u4f7f\u7528\u6599\u3092\u652f\u6255\u3046\u53d6\u5f15\u3067\u3059\u3002\u3053\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u306b\u3088\u308a\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u6b21\u306e\u7ae0\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-5\"><strong>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u6982\u8981<\/strong><\/span><\/h2>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u5951\u7d04\u3092\u89e3\u9664\u3067\u304d\u305a\uff08\u89e3\u7d04\u4e0d\u80fd\uff09\u3001\u304b\u3064\u501f\u624b\u304c\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u53d7\u3051\u308b\u304b\u308f\u308a\u306b\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u4f7f\u7528\u306b\u4f34\u3063\u3066\u767a\u751f\u3059\u308b\u30ea\u30fc\u30b9\u6599\u3092\u8ca0\u62c5\u3059\u308b\uff08\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\uff09\u53d6\u5f15\u3067\u3059\u3002\u3053\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u3055\u3089\u306b\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u6240\u6709\u6a29\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3068\u3001\u305d\u308c\u4ee5\u5916\u306e\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u306a\u3044\u53d6\u5f15\u3092\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/classification-of-lease-transactions-1024x1024.png\" alt=\"\" class=\"wp-image-7418\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/classification-of-lease-transactions-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/classification-of-lease-transactions-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/classification-of-lease-transactions-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/classification-of-lease-transactions-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/classification-of-lease-transactions-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/02\/classification-of-lease-transactions.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-6\"><strong>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u5224\u5b9a\u57fa\u6e96<\/strong><\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u300c\u89e3\u7d04\u4e0d\u80fd\u300d\u304b\u3064\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u3067\u3042\u308b\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u73fe\u5728\u4fa1\u5024\u57fa\u6e96<\/td><td>\u89e3\u7d04\u4e0d\u80fd\u306e\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306e\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u73fe\u5728\u4fa1\u5024\u304c\u3001<br>\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u6982\u306d90\uff05\u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408<\/td><\/tr><tr><td>\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u57fa\u6e96\u3000<\/td><td>\u89e3\u7d04\u4e0d\u80fd\u306e\u30ea\u30fc\u30b9\u671f\u9593\u304c\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u306e\u6982\u306d75\uff05\u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408<br>\u305f\u3060\u3057\u3001\u4e2d\u53e4\u5e02\u5834\u306e\u76f8\u5834\u7b49\u306b\u3088\u308a\u3001\u4e0a\u8a18\u306e\u73fe\u5728\u4fa1\u5024\u57fa\u6e96\u306e\u5224\u5b9a\u7d50\u679c\u304c90\uff05\u3092<br>\u5927\u304d\u304f\u4e0b\u56de\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3001\u7d4c\u6e08\u7684\u8010\u7528\u5e74\u6570\u57fa\u6e96\u306f\u5bfe\u8c61\u5916<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u300c\u89e3\u7d04\u4e0d\u80fd\u300d\u304b\u3064\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u3092\u7c21\u5358\u306b\u4f8b\u3048\u308b\u3068\u3001\u304a\u91d1\u3092\u501f\u308a\u3066\u8cb7\u3063\u305f\u3082\u306e\u3092\u5206\u5272\u6255\u3044\u3067\u8fd4\u6e08\u3059\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-7\"><strong>\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u5224\u5b9a\u57fa\u6e96<\/strong><\/span><\/h3>\n\n\n\n<p>\u6b21\u306b\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u5224\u5b9a\u3055\u308c\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b3\u3064\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c\u6e80\u4e86\u3057\u305f\u6642\u70b9\u3067\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u6240\u6709\u6a29\u304c\u8cb8\u624b\u304b\u3089\u501f\u624b\u306b\u79fb\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8b72\u6e21\u6761\u4ef6\u4ed8\u30ea\u30fc\u30b9\u53d6\u5f15<\/td><td>\u30ea\u30fc\u30b9\u671f\u9593\u7d42\u4e86\u5f8c\u307e\u305f\u306f\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u3001<br>\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u6240\u6709\u6a29\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u30ea\u30fc\u30b9\u53d6\u5f15<\/td><\/tr><tr><td>\u5272\u5b89\u8cfc\u5165\u9078\u629e\u6a29\u4ed8\u30ea\u30fc\u30b9\u53d6\u5f15\u3000\u3000<\/td><td>\u30ea\u30fc\u30b9\u671f\u9593\u7d42\u4e86\u5f8c\u307e\u305f\u306f\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u4fa1\u5024\u3068\u6bd4\u8f03\u3057\u3066\u8457\u3057\u304f\u5272\u5b89\u306a\u4fa1\u683c\u3067\u8cb7\u3044\u53d6\u308b\u6a29\u5229\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u3066\u3001<br>\u305d\u306e\u6a29\u5229\u306e\u884c\u4f7f\u304c\u78ba\u5b9f\u306b\u4e88\u60f3\u3055\u308c\u308b\u30ea\u30fc\u30b9\u53d6\u5f15<\/td><\/tr><tr><td>\u7279\u5225\u4ed5\u69d8\u7269\u4ef6\u306e\u30ea\u30fc\u30b9\u53d6\u5f15<\/td><td>\u30ea\u30fc\u30b9\u7269\u4ef6\u304c\u3001\u501f\u624b\u306e\u7528\u9014\u306b\u3042\u308f\u305b\u3066\u7279\u5225\u4ed5\u69d8\u3067\u88fd\u4f5c\u3055\u308c\u3001<br>\u5f53\u8a72\u30ea\u30fc\u30b9\u7269\u4ef6\u3092\u8cb8\u624b\u304c\u518d\u5ea6\u7b2c\u4e09\u8005\u306b\u30ea\u30fc\u30b9\u53c8\u306f\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308a\u3001<br>\u5b9f\u8cea\u501f\u624b\u306b\u3088\u3063\u3066\u306e\u307f\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u30ea\u30fc\u30b9\u53d6\u5f15<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-8\"><strong>\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u6982\u8981<\/strong><\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u3046\u3061\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u306a\u3044\u53d6\u5f15\u306f\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u306a\u308a\u307e\u3059\u3002\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306f\u3001\u30ea\u30fc\u30b9\u6599\u3092\u5168\u3066\u652f\u6255\u3063\u3066\u3082\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u6240\u6709\u6a29\u306f\u8cb8\u624b\u306e\u307e\u307e\u3067\u501f\u624b\u306b\u306f\u79fb\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u307e\u307e\u4f7f\u7528\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u518d\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u3046\u304b\u3001\u305d\u306e\u30ea\u30fc\u30b9\u7269\u4ef6\u3092\u8cb7\u3044\u53d6\u308b\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-9\"><strong>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u6982\u8981<\/strong><\/span><\/h3>\n\n\n\n<p>\u300c\u89e3\u7d04\u4e0d\u80fd\u300d\u304b\u3064\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u306a\u3044\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u5168\u3066\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u5834\u5408\u3001\u6240\u6709\u6a29\u306f\u5f53\u7136\u8cb8\u624b\u306b\u6b8b\u308b\u305f\u3081\u3001\u30ea\u30fc\u30b9\u671f\u9593\u6e80\u4e86\u306b\u4f34\u3044\u8cc7\u7523\u306e\u8fd4\u5374\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u3082\u3057\u501f\u624b\u306e\u8cac\u306b\u3088\u3089\u306a\u3044\u6545\u969c\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u4fee\u7406\u8cbb\u7528\u3082\u8cb8\u624b\u304c\u8ca0\u62c5\u3057\u307e\u3059\u3002\u501f\u624b\u306f\u305d\u306e\u30ea\u30fc\u30b9\u7269\u4ef6\u3092\u501f\u308a\u3066\u3044\u308b\u3060\u3051\u3068\u3044\u3046\u72b6\u614b\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-10\"><strong><strong>\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/strong><\/span><\/h2>\n\n\n\n<p>\u524d\u9805\u3067\u306f\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u6b21\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u5177\u4f53\u4f8b\u3092\u4ea4\u3048\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-11\"><strong>\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9<\/strong><\/span><\/h3>\n\n\n\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c\u6e80\u4e86\u3057\u305f\u6642\u70b9\u3067\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u6240\u6709\u6a29\u304c\u8cb8\u624b\u304b\u3089\u501f\u624b\u306b\u79fb\u308b\u305f\u3081\u3001\u901a\u5e38\u306e\u58f2\u8cb7\u53d6\u5f15\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u3010\u4e8b\u4f8b\u3011<\/strong><\/p>\n\n\n\n<p>\u73fe\u91d1\u3067\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u91d1\u984d\uff1a1,200\u5343\u5186<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u304a\u3051\u308b\u652f\u6255\u984d\uff1a1,500\u5343\u5186\uff0825\u5343\u5186\u00d75\u5e74\u959360\u56de\uff09<\/p>\n\n\n\n<p><strong>\u3010\u4ed5\u8a33\u3011<\/strong><\/p>\n\n\n\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u30ea\u30fc\u30b9\u8cc7\u7523\u8a08\u4e0a\u984d\u306f\u3001\u2460\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u8cb8\u624b\u306e\u8cfc\u5165\u4fa1\u984d\u3001\u2461\u8cb8\u624b\u306e\u8cfc\u5165\u4fa1\u984d\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u307e\u305f\u306f\u501f\u624b\u306e\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6c7a\u7b97\u6642\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306f\u3001\u901a\u5e38\u306e\u56fa\u5b9a\u8cc7\u7523\u53d6\u5f97\u6642\u3068\u540c\u69d8\u3001\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><br><\/td><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u8cc7\u7523\u53d6\u5f97\u6642\u3000\u3000<\/td><td>\u30ea\u30fc\u30b9\u8cc7\u7523\u3000<\/td><td>1,200\u5343\u5186\u3000<\/td><td>\u30ea\u30fc\u30b9\u50b5\u52d9\u3000<\/td><td>1,200\u5343\u5186\u3000<\/td><td>\u58f2\u8cb7\u53d6\u5f15\u306b\u6e96\u3058\u3066<br>\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u91d1\u984d\u3067\u8a08\u4e0a<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u6599\u652f\u6255\u6642<\/td><td>\u30ea\u30fc\u30b9\u50b5\u52d9<br>\u652f\u6255\u5229\u606f<\/td><td>20\u5343\u5186<br>5\u5343\u5186<\/td><td>\u73fe\u91d1<\/td><td>25\u5343\u5186<\/td><td>\u6708\u6b21\u306e\u30ea\u30fc\u30b9\u6599\u306f\u5143\u91d1\u3068<br>\u652f\u6255\u5229\u606f\u306b\u5206\u3051\u3066\u8a08\u4e0a<\/td><\/tr><tr><td>\u6c7a\u7b97\u6642<\/td><td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td>\u00d7\u00d7\u5343\u5186<\/td><td>\u6e1b\u4fa1\u511f\u5374<br>\u7d2f\u8a08\u984d<\/td><td>\u00d7\u00d7\u5343\u5186<\/td><td>\u901a\u5e38\u306e\u56fa\u5b9a\u8cc7\u7523\u540c\u69d8\u3001<br>\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-12\"><strong><strong>\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9<\/strong><\/strong><\/span><\/h3>\n\n\n\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c\u6e80\u4e86\u3057\u3066\u3082\u6240\u6709\u6a29\u304c\u8cb8\u624b\u304b\u3089\u501f\u624b\u306b\u79fb\u308a\u307e\u305b\u3093\u304c\u3001\u5b9f\u614b\u306f\u300c\u89e3\u7d04\u4e0d\u80fd\u300d\u304b\u3064\u300c\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\u300d\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u901a\u5e38\u306e\u58f2\u8cb7\u53d6\u5f15\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u5148\u307b\u3069\u3068\u540c\u3058\u4e8b\u4f8b\u3067\u4f1a\u8a08\u51e6\u7406\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u3010\u4e8b\u4f8b\u3011<\/strong><\/p>\n\n\n\n<p>\u73fe\u91d1\u3067\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u91d1\u984d\uff1a1,200\u5343\u5186<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u304a\u3051\u308b\u652f\u6255\u984d\uff1a1,500\u5343\u5186\uff0825\u5343\u5186\u00d75\u5e74\u959360\u56de\uff09<\/p>\n\n\n\n<p><strong>\u3010\u4ed5\u8a33\u3011<\/strong><\/p>\n\n\n\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u30ea\u30fc\u30b9\u8cc7\u7523\u8a08\u4e0a\u984d\u306f\u3001\u2460\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u8cb8\u624b\u306e\u8cfc\u5165\u4fa1\u984d\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u3068\u8cb8\u624b\u306e\u8cfc\u5165\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3001\u2461\u30ea\u30fc\u30b9\u7269\u4ef6\u306e\u8cb8\u624b\u306e\u8cfc\u5165\u4fa1\u984d\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u6599\u7dcf\u984d\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u3068\u501f\u624b\u306e\u898b\u7a4d\u73fe\u91d1\u8cfc\u5165\u4fa1\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6c7a\u7b97\u6642\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306f\u3001\u6240\u6709\u6a29\u304c\u501f\u624b\u306b\u79fb\u3089\u306a\u3044\u3053\u3068\u3088\u308a\u3001\u30ea\u30fc\u30b9\u671f\u95935\u5e74\u3092\u8010\u7528\u5e74\u6570\u3068\u3059\u308b\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><br><\/td><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u8cc7\u7523\u53d6\u5f97\u6642\u3000\u3000\u3000\u3000\u3000<\/td><td>\u30ea\u30fc\u30b9\u8cc7\u7523\u3000\u3000\u3000<\/td><td>1,200\u5343\u5186\u3000\u3000\u3000<\/td><td>\u30ea\u30fc\u30b9\u50b5\u52d9\u3000\u3000\u3000<\/td><td>1,200\u5343\u5186\u3000\u3000\u3000<\/td><td>\u58f2\u8cb7\u53d6\u5f15\u306b\u6e96\u3058\u3066\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u91d1\u984d\u3067\u8a08\u4e0a<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u6599\u652f\u6255\u6642<\/td><td>\u30ea\u30fc\u30b9\u50b5\u52d9<br>\u652f\u6255\u5229\u606f<\/td><td>20\u5343\u5186<br>5\u5343\u5186<\/td><td>\u73fe\u91d1<\/td><td>25\u5343\u5186<\/td><td>\u6708\u6b21\u306e\u30ea\u30fc\u30b9\u6599\u306f\u5143\u91d1\u3068\u652f\u6255\u5229\u606f\u306b\u5206\u3051\u3066\u8a08\u4e0a<\/td><\/tr><tr><td>\u6c7a\u7b97\u6642<\/td><td>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td><td>24\u5343\u5186<\/td><td>\u6e1b\u4fa1\u511f\u5374<br>\u7d2f\u8a08\u984d<\/td><td>24\u5343\u5186<\/td><td>\u30ea\u30fc\u30b9\u671f\u9593\u3092\u8010\u7528\u5e74\u6570\u3068\u3059\u308b\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u3067\u8a08\u4e0a 1,200\u5343\u5186\u00f75\u5e74<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-13\"><strong><strong>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9<\/strong><\/strong><\/span><\/h3>\n\n\n\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u4ee5\u5916\u306e\u53d6\u5f15\u3068\u306a\u308a\u3001\u6240\u6709\u6a29\u306f\u5f53\u7136\u8cb8\u624b\u306b\u6b8b\u308b\u305f\u3081\u3001\u4f1a\u8a08\u51e6\u7406\u3082\u901a\u5e38\u306e\u8cc3\u8cb8\u501f\u3068\u540c\u69d8\u306e\u65b9\u6cd5\u3067\u884c\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u3010\u4e8b\u4f8b\u3011<\/strong><\/p>\n\n\n\n<p>\u73fe\u91d1\u3067\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u91d1\u984d\uff1a1,200\u5343\u5186<\/p>\n\n\n\n<p>\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u304a\u3051\u308b\u652f\u6255\u984d\uff1a1,500\u5343\u5186\uff0825\u5343\u5186\u00d75\u5e74\u959360\u56de\uff09<\/p>\n\n\n\n<p><strong>\u3010\u4ed5\u8a33\u3011<\/strong><\/p>\n\n\n\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u5834\u5408\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306e\u53d6\u5f15\u306e\u3088\u3046\u306a\u30ea\u30fc\u30b9\u8cc7\u7523\u3084\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u901a\u5e38\u306e\u8cc3\u8cb8\u501f\u540c\u69d8\u3001\u30ea\u30fc\u30b9\u6599\u652f\u6255\u3044\u6642\u306b\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><br><\/td><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u5099\u8003<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u8cc7\u7523\u53d6\u5f97\u6642\u3000\u3000<\/td><td>\uff0d<\/td><td>\uff0d<\/td><td>\uff0d<\/td><td>\uff0d<\/td><td>\u4ed5\u8a33\u306a\u3057<\/td><\/tr><tr><td>\u30ea\u30fc\u30b9\u6599\u652f\u6255\u6642<\/td><td>\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3000<\/td><td>25\u5343\u5186\u3000<\/td><td>\u73fe\u91d1\u3000<\/td><td>25\u5343\u5186\u3000<\/td><td>\u6708\u6b21\u306e\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u8a08\u4e0a<\/td><\/tr><tr><td>\u6c7a\u7b97\u6642<\/td><td>\uff0d<\/td><td>\uff0d<\/td><td>\uff0d<\/td><td>\uff0d<\/td><td>\u4ed5\u8a33\u306a\u3057<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-14\"><strong><strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981<\/strong><\/strong><\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u307e\u30672008\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u6642\u3092\u7d4c\u30662019\u5e74\u306b\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306eIFRS16\u53f7\u306b\u3088\u308a\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u5909\u66f4\u304c\u884c\u308f\u308c\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6700\u5f8c\u306b\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-15\"><strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u5185\u5bb9<\/strong><\/span><\/h3>\n\n\n\n<p>2019\u5e74\u306b\u306f\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306eIFRS16\u53f7\u306b\u3088\u308a\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u5909\u66f4\u304c\u884c\u308f\u308c\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u6539\u6b63\u5185\u5bb9\u306f\u6b21\u306e2\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-16\">\u2460\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u533a\u5206\u5ec3\u6b62<\/span><\/h4>\n\n\n\n<p>1\u3064\u3081\u306e\u6539\u6b63\u5185\u5bb9\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u533a\u5206\u5ec3\u6b62\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f93\u6765\u3001\u58f2\u8cb7\u53d6\u5f15\u306b\u6e96\u3058\u3066\u884c\u308f\u308c\u3066\u3044\u305f\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306f\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u8a08\u4e0a\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09\u3057\u3001\u8cc3\u8cb8\u501f\u53d6\u5f15\u3068\u540c\u7b49\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306f\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8a08\u4e0a\u306f\u4e0d\u8981\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u539f\u5247\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u8cc7\u7523\u8a08\u4e0a\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-17\">\u2461\u5c11\u984d\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u5316<\/span><\/h4>\n\n\n\n<p>2\u3064\u3081\u306f\u3001\u539f\u5247\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u8cc7\u7523\u8a08\u4e0a\uff08\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\uff09\u304c\u5fc5\u8981\u3068\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u5c11\u984d\u307e\u305f\u306f\u77ed\u671f\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u305f\u3053\u3068\u3067\u3059\u3002\u6761\u4ef6\u304c\u5b8c\u5168\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u91d1\u984d\u306f5,000\u7c73\u30c9\u30eb\u4ee5\u4e0b\u3001\u671f\u9593\u304c1\u5e74\u672a\u6e80\u306e\u53d6\u5f15\u306f\u3001\u5c11\u984d\u307e\u305f\u306f\u77ed\u671f\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u76ee\u5b89\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-18\"><strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff<\/strong><\/span><\/h3>\n\n\n\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304a\u3088\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3067\u3057\u3087\u3046\u304b\u3002\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u306b\u3088\u308b\u305d\u308c\u305e\u308c\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-19\">\u2460\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u5f71\u97ff<\/span><\/h4>\n\n\n\n<p>\u5f93\u6765\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306f\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8a08\u4e0a\u4e0d\u8981\uff08\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\uff09\u3068\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u308b\u30ea\u30fc\u30b9\u50b5\u52d9\u306e\u91d1\u984d\u304c\u5897\u52a0\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u7dcf\u8cc7\u7523\u984d\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\u81ea\u5df1\u8cc7\u672c\u00f7\u7dcf\u8cc7\u7523\uff09\u304c\u4f4e\u4e0b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-20\">\u2461\u640d\u76ca\u8a08\u7b97\u66f8\u3078\u306e\u5f71\u97ff<\/span><\/h4>\n\n\n\n<p>\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u53d6\u6271\u3044\u5909\u66f4\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002\u5f93\u6765\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u30ea\u30fc\u30b9\u6599\u306f\u3001\u5168\u984d\u8cbb\u7528\u51e6\u7406\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u8cbb\u7528\u5316\u3055\u308c\u308b\u306e\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u652f\u6255\u5229\u606f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4ed5\u8a33\u304c\u3084\u3084\u8907\u96d1\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u8cbb\u7528\u5316\u3067\u304d\u308b\u91d1\u984d\u304c\u6e1b\u5c11\u3059\u308b\u305f\u3081\u3001\u77ed\u671f\u7684\u306b\u306f\u55b6\u696d\u5229\u76ca\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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