{"id":7855,"date":"2023-04-07T11:30:00","date_gmt":"2023-04-07T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=7855"},"modified":"2023-04-11T11:04:39","modified_gmt":"2023-04-11T02:04:39","slug":"%e7%9f%ad%e6%9c%9f%e5%89%8d%e6%89%95%e8%b2%bb%e7%94%a8%e3%81%ae%e7%89%b9%e4%be%8b%e3%81%a8%e3%81%af%ef%bc%9f%e5%89%8d%e6%89%95%e8%b2%bb%e7%94%a8%e3%82%84%e9%95%b7%e6%9c%9f%e5%89%8d%e6%89%95%e8%b2%bb","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/7855\/","title":{"rendered":"\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3068\u306f\uff1f\u524d\u6255\u8cbb\u7528\u3084\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306e\u9055\u3044\u3082\u5fb9\u5e95\u89e3\u8aac\uff01"},"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\/04\/short-term-prepaid-expenses-main-1024x538.png\" alt=\"\" class=\"wp-image-7858\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/short-term-prepaid-expenses-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/short-term-prepaid-expenses-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/short-term-prepaid-expenses-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/short-term-prepaid-expenses-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>\u524d\u6255\u8cbb\u7528\u306f\u539f\u5247\u3068\u3057\u3066\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u4f8b\u5916\u898f\u5b9a\u3068\u3057\u3066\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306e\u8981\u4ef6\u304c\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3068\u3053\u308d\u304c\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u304f\u308f\u3057\u304f\u77e5\u3089\u306a\u3044\u7d4c\u7406\u62c5\u5f53\u8005\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306e\u9069\u7528\u6761\u4ef6\u3084\u4ed5\u8a33\u4f8b\u3001\u5b9f\u52d9\u3067\u306e\u7559\u610f\u70b9\u306a\u3069\u3092\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u5fc5\u898b\u306e\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u6a5f\u4f1a\u306b\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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<\/a><\/li><li><a href=\"#i-2\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f<\/a><ul><li><a href=\"#i-3\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\uff08\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff09<\/a><\/li><li><a href=\"#i-4\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u6761\u4ef6<\/a><ul><li><a href=\"#i-5\">\u7b49\u8cea\u30fb\u7b49\u91cf\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u3042\u308b\u3053\u3068<\/a><\/li><li><a href=\"#i-6\">\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u304d\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068<\/a><\/li><li><a href=\"#1\">\u652f\u6255\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u7d42\u308f\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/a><\/li><li><a href=\"#i-7\">\u672a\u6255\u91d1\u3068\u305b\u305a\u652f\u6255\u304c\u305d\u306e\u5e74\u306b\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/a><\/li><li><a href=\"#i-8\">\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068<\/a><\/li><li><a href=\"#i-9\">\u58f2\u4e0a\u539f\u4fa1\u306e\u3088\u3046\u306b\u53ce\u76ca\u3068\u5bfe\u5fdc\u3055\u305b\u308b\u8cbb\u7528\u3067\u306a\u3044\u3053\u3068<\/a><\/li><li><a href=\"#i-10\">\u30e2\u30ce\u306e\u5f15\u304d\u6e21\u3057\u3092\u524d\u63d0\u3068\u3059\u308b\u3082\u306e\u3067\u306a\u3044\u3053\u3068<\/a><\/li><\/ul><\/li><li><a href=\"#i-11\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u4e8b\u4f8b<\/a><\/li><li><a href=\"#i-12\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u4e8b\u4f8b<\/a><\/li><\/ul><\/li><li><a href=\"#i-13\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33<\/a><ul><li><a href=\"#i-14\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u4f7f\u308f\u306a\u3044\u5834\u5408<\/a><\/li><li><a href=\"#i-15\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#i-16\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u8cbb\u7528\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306e\u9055\u3044<\/a><ul><li><a href=\"#i-17\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f<\/a><\/li><li><a href=\"#i-18\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u8cbb\u7528\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u9055\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#i-19\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u5b9f\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#i-20\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3055\u308c\u308b<\/a><\/li><li><a href=\"#i-21\">\u4f1a\u8a08\u51e6\u7406\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#i-22\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#i-23\">\u5229\u76ca\u64cd\u4f5c\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/a><\/li><li><a href=\"#i-24\">\u652f\u6255\u3044\u304c\u9045\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/a><\/li><li><a href=\"#i-25\">\u91cd\u8981\u6027\u306e\u539f\u5247\u304b\u3089\u9038\u8131\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/a><\/li><li><a href=\"#i-26\">\u8cc7\u91d1\u7e70\u308a\u306b\u7559\u610f\u3059\u308b<\/a><\/li><li><a href=\"#i-27\">\u652f\u6255\u5148\u306e\u4fe1\u7528\u72b6\u6cc1\u306b\u7559\u610f\u3059\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#i-28\">\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<\/span><\/h2>\n\n\n\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u524d\u306b\u3001\u307e\u305a\u306f\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u6255\u8cbb\u7528\u3068\u306f\u3001\u7d99\u7d9a\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3046\u3061\u3001\u307e\u3060\u63d0\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u3001\u5148\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5bb6\u8cc3\u306e\u524d\u6255\u3044\u3084\u706b\u707d\u4fdd\u967a\u6599\u306e\u4e00\u62ec\u6255\u3044\u3001\u30ec\u30f3\u30bf\u30eb\u30b5\u30fc\u30d0\u30fc\u8cbb\u7528\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u306e\u3046\u3061\u3001\u6642\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u91d1\u984d\u3092\u3001\u305d\u306e\u5e74\u5ea6\u306e\u8a72\u5f53\u3059\u308b\u8cbb\u7528\u306b\u632f\u308a\u66ff\u3048\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u308c\u304c\u3001\u524d\u6255\u8cbb\u7528\u306e\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f<\/span><\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\uff08\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff09<\/span><\/h3>\n\n\n\n<p>\u306f\u3058\u3081\u306b\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u90542-2-14\u3067\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-2\">\n<div class=\"wp-block-column is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u524d\u6255\u8cbb\u7528\uff08\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u304d\u7d99\u7d9a\u7684\u306b\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u8cbb\u7528\u306e\u3046\u3061\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u304a\u3044\u3066\u307e\u3060\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5f79\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002\uff09\u306e\u984d\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u306e\u3067\u3042\u308b\u304c\u3001\u6cd5\u4eba\u304c\u3001\u524d\u6255\u8cbb\u7528\u306e\u984d\u3067\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5f79\u52d9\u306b\u4fc2\u308b\u3082\u306e\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u652f\u6255\u3063\u305f\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u7d99\u7d9a\u3057\u3066\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002 <br>\uff08\u6ce8\uff09\u4f8b\u3048\u3070\u501f\u5165\u91d1\u3092\u9810\u91d1\u3001\u6709\u4fa1\u8a3c\u5238\u7b49\u306b\u904b\u7528\u3059\u308b\u5834\u5408\u306e\u305d\u306e\u501f\u5165\u91d1\u306b\u4fc2\u308b\u652f\u6255\u5229\u5b50\u306e\u3088\u3046\u306b\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u3068\u5bfe\u5fdc\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u6bb5\u306e\u53d6\u6271\u3044\u306e\u9069\u7528\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<br><br>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5380.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u304c\u3067\u304d\u308b\u5834\u5408<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n\n\n\n<p>\u524d\u6255\u8cbb\u7528\u306f\u652f\u6255\u6642\u306b\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u8cbb\u7528\u51e6\u7406\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u652f\u6255\u3044\u6642\u306b\u4e00\u62ec\u3057\u3066\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u5225\u306a\u63aa\u7f6e\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u6761\u4ef6<\/span><\/h3>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u304f\u308f\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3059\u3002\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u5177\u4f53\u7684\u306a\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u7b49\u8cea\u30fb\u7b49\u91cf\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u304d\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u652f\u6255\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u7d42\u308f\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u672a\u6255\u91d1\u3068\u305b\u305a\u652f\u6255\u304c\u305d\u306e\u5e74\u306b\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u58f2\u4e0a\u539f\u4fa1\u306e\u3088\u3046\u306b\u53ce\u76ca\u3068\u5bfe\u5fdc\u3055\u305b\u308b\u8cbb\u7528\u3067\u306a\u3044\u3053\u3068<\/li>\n\n\n\n<li>\u30e2\u30ce\u306e\u5f15\u304d\u6e21\u3057\u3092\u524d\u63d0\u3068\u3059\u308b\u3082\u306e\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u3072\u3068\u3064\u305a\u3064\u9806\u756a\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-5\">\u7b49\u8cea\u30fb\u7b49\u91cf\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3067\u3042\u308b\u3053\u3068<\/span><\/h4>\n\n\n\n<p>\u7b49\u8cea\u30fb\u7b49\u91cf\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3068\u306f\u3001\u6642\u9593\u304c\u7d4c\u904e\u3057\u3066\u3082\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u304c\u5909\u5316\u3057\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u4e8b\u52d9\u6240\u306e\u8cc3\u6599\u3084\u30b5\u30fc\u30d0\u30fc\u306e\u30ea\u30fc\u30b9\u6599\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5185\u5bb9\u304c\u7b49\u3057\u3044\u8cea\u304b\u3064\u7b49\u3057\u3044\u91cf\u306e\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-6\">\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u304d\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068<\/span><\/h4>\n\n\n\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306f\u3001\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e00\u5ea6\u9069\u7528\u3057\u305f\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306f\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u3082\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"1\">\u652f\u6255\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u7d42\u308f\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/span><\/h4>\n\n\n\n<p>\u652f\u6255\u65e5\u304b\u3089\u8d77\u7b97\u3057\u30661\u5e74\u4ee5\u5185\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u7d42\u308f\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u30702\u6708\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u306f\u3001\u7fcc\u5e742\u6708\u307e\u3067\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u304b\u304b\u308f\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-7\">\u672a\u6255\u91d1\u3068\u305b\u305a\u652f\u6255\u304c\u305d\u306e\u5e74\u306b\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068<\/span><\/h4>\n\n\n\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u6c7a\u7b97\u671f\u672b\u65e5\u307e\u3067\u306b\u652f\u6255\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u9808\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u672a\u6255\u91d1\u306b\u8a08\u4e0a\u3057\u3066\u7fcc\u671f\u306b\u652f\u6255\u3046\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-8\">\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068<\/span><\/h4>\n\n\n\n<p>\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u7bc4\u56f2\u5185\u3068\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u539f\u5247\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3059\u3002\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306f\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u7c21\u4fbf\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u91d1\u984d\u3084\u5185\u5bb9\u306b\u3064\u3044\u3066\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-9\">\u58f2\u4e0a\u539f\u4fa1\u306e\u3088\u3046\u306b\u53ce\u76ca\u3068\u5bfe\u5fdc\u3055\u305b\u308b\u8cbb\u7528\u3067\u306a\u3044\u3053\u3068<\/span><\/h4>\n\n\n\n<p>\u58f2\u4e0a\u539f\u4fa1\u306e\u3088\u3046\u306b\u53ce\u76ca\u306b\u5bfe\u5fdc\u3057\u305f\u8cbb\u7528\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u4e8b\u52d9\u6240\u306e\u8cc3\u6599\u3084\u30b5\u30fc\u30d0\u30fc\u306e\u30ea\u30fc\u30b9\u6599\u306a\u3069\u3001\u53ce\u76ca\u3068\u306f\u76f4\u63a5\u5bfe\u5fdc\u3057\u306a\u3044\u8cbb\u7528\u306b\u306e\u307f\u9069\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-10\">\u30e2\u30ce\u306e\u5f15\u304d\u6e21\u3057\u3092\u524d\u63d0\u3068\u3059\u308b\u3082\u306e\u3067\u306a\u3044\u3053\u3068<\/span><\/h4>\n\n\n\n<p>\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u30e2\u30ce\u306e\u5f15\u304d\u6e21\u3057\u3067\u3042\u308b\u3082\u306e\u306f\u3001\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u6708\u520a\u8a8c\u306e\u5e74\u9593\u8cfc\u8aad\u6599\u306e\u524d\u6255\u3044\u306f\u3001\u6708\u520a\u8a8c\uff08\u30e2\u30ce\uff09\u306e\u5f15\u304d\u6e21\u3057\u3067\u3042\u308b\u305f\u3081\u9069\u7528\u5916\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-11\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u4e8b\u4f8b<\/span><\/h3>\n\n\n\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u6319\u3052\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u6bce\u6708\u672b\u306b\u7fcc\u6708\u5206\u306e\u4e8b\u52d9\u6240\u306e\u8cc3\u6599\u3092\u652f\u6255\u3046\u5951\u7d04\u3092\u3057\u3066\u304a\u308a\u30013\u6708\u672b\u306b4\u6708\u5206\u306e\u8cc3\u6599\u3092\u652f\u6255\u3063\u305f\u3002<\/li>\n\n\n\n<li>\u6bce\u5e743\u6708\u306b\u706b\u707d\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u5951\u7d04\u3092\u3057\u3066\u304a\u308a\u30014\u6708\u304b\u3089\u7fcc\u5e743\u6708\u307e\u3067\u306e1\u5e74\u5206\u306e\u706b\u707d\u4fdd\u967a\u6599\u30923\u6708\u672b\u306b\u652f\u6255\u3063\u305f\u3002<\/li>\n<\/ol>\n\n\n\n<p>\u4e0a\u8a18\u306e2\u3064\u306e\u4f8b\u306e\u307b\u304b\u306b\u3001\u300c\u30ea\u30fc\u30b9\u6599\u300d\u300c\u99d0\u8eca\u5834\u4ee3\u300d\u300c\u4fdd\u5b88\u6599\u300d\u300c\u501f\u5165\u91d1\u5229\u606f\u300d\u300c\u6bce\u6708\u6255\u3044\u306e\u4f1a\u8cbb\u300d\u306a\u3069\u304c\u9069\u7528\u3067\u304d\u308b\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-12\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u4e8b\u4f8b<\/span><\/h3>\n\n\n\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u6319\u3052\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u6bce\u5e742\u6708\u306b\u706b\u707d\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u5951\u7d04\u3092\u3057\u3066\u304a\u308a\u30014\u6708\u304b\u3089\u7fcc\u5e743\u6708\u307e\u3067\u306e1\u5e74\u5206\u306e\u706b\u707d\u4fdd\u967a\u6599\u30923\u6708\u672b\u306b\u652f\u6255\u3063\u305f\uff08\u21d2\u652f\u6255\u65e5\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u7d42\u308f\u308b\u306e\u304c\u30011\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u9069\u7528\u5916\uff09<\/li>\n\n\n\n<li>\u6bce\u5e743\u6708\u306b2\u5e74\u5206\u306e\u706b\u707d\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u5951\u7d04\u3092\u3057\u3066\u304a\u308a\u30014\u6708\u304b\u3089\u7fcc\u3005\u5e743\u6708\u307e\u30672\u5e74\u5206\u306e\u706b\u707d\u4fdd\u967a\u6599\u30923\u6708\u672b\u306b\u652f\u6255\u3063\u305f\uff08\u21d2\u652f\u6255\u65e5\u304b\u3089\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u7d42\u308f\u308b\u306e\u304c\u30011\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u9069\u7528\u5916\uff09<\/li>\n\n\n\n<li>\u6bce\u6708\u6255\u3044\u3067\u5951\u7d04\u3057\u3066\u3044\u305f\u4e8b\u52d9\u6240\u306e\u8cc3\u6599\u3092\u3001\u8cb8\u4e3b\u306e\u4e86\u627f\u3092\u5f97\u305a\u306b1\u5e74\u5206\u3092\u652f\u6255\u3063\u305f\uff08\u21d2\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u9069\u7528\u5916\uff09<\/li>\n\n\n\n<li>\u7fcc\u5e74\u5ea6\u306b\u958b\u50ac\u3055\u308c\u308b\u5c55\u793a\u4f1a\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u30013\u6708\u672b\u306b\u652f\u6255\u3063\u305f\uff08\u21d2\u5c55\u793a\u4f1a\u306e\u8cbb\u7528\u306f\u3001\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u9069\u7528\u5916\uff09<\/li>\n\n\n\n<li>\u9867\u554f\u5f01\u8b77\u58eb\u3078\u306e\u5831\u916c\u306b\u3064\u3044\u3066\u30013\u6708\u672b\u306b\u7fcc\u5e74\u5ea61\u5e74\u5206\u306e\u5831\u916c\u3092\u652f\u6255\u3063\u305f\uff08\u21d2\u9867\u554f\u5f01\u8b77\u58eb\u3078\u306e\u5831\u916c\u306f\u3001\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u9069\u7528\u5916\uff09<\/li>\n\n\n\n<li>\u671f\u9593\u9650\u5b9a\u306e\u65b0\u805e\u5e83\u544a\u63b2\u8f09\u6599\u306b\u3064\u3044\u3066\u30014\u6708\u63b2\u8f09\u306e\u3082\u306e\u30923\u6708\u672b\u306b\u652f\u6255\u3063\u305f\uff08\u21d2\u65b0\u805e\u5e83\u544a\u63b2\u8f09\u6599\u306f\u3001\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u9069\u7528\u5916\uff09<\/li>\n\n\n\n<li>\u6bce\u6708\u6255\u3044\u3067\u5951\u7d04\u3057\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3092\u8ee2\u8cb8\u3059\u308b\u3053\u3068\u3067\u3001\u8cc3\u6599\u53ce\u5165\u3092\u5f97\u305f\uff08\u21d2\u6bce\u6708\u652f\u6255\u3063\u3066\u3044\u308b\u4e8b\u52d9\u6240\u306e\u8cc3\u6599\u306f\u3001\u8ee2\u8cb8\u3059\u308b\u3053\u3068\u3067\u5f97\u308b\u8cc3\u6599\u53ce\u5165\u3068\u5bfe\u5fdc\u3059\u308b\u8cbb\u7528\u3067\u3042\u308b\u305f\u3081\u9069\u7528\u5916\uff09<\/li>\n<\/ol>\n\n\n\n<p>\u4e0a\u8a187\u3064\u306e\u4f8b\u306e\u307b\u304b\u306b\u300c\u7d66\u6599\u30fb\u5f79\u54e1\u5831\u916c\u300d\u300c\u9810\u91d1\u904b\u7528\u3068\u5bfe\u5fdc\u3059\u308b\u501f\u5165\u91d1\u5229\u606f\u300d\u306a\u3069\u306f\u9069\u7528\u5916\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-13\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u4ed5\u8a33<\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-14\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u4f7f\u308f\u306a\u3044\u5834\u5408<\/span><\/h3>\n\n\n\n<p>\u4f8b1-1\uff091\u5e74\u5951\u7d04\u306e\u706b\u707d\u4fdd\u967a\u6599\u30921\u67081\u65e5\u306b\u5951\u7d04\u3057\u30011\u5e74\u5206\u306e\u4fdd\u967a\u6599360,000\u5186\u3092\u652f\u6255\u3063\u305f\u3002\uff08\u4f1a\u8a08\u671f\u9593\uff1a4\u67081\u65e5\uff5e3\u670831\u65e5\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>360,000\u5186<\/td><td>\u73fe\u91d1\u9810\u91d1<\/td><td>360,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f8b1-2\uff09\u6c7a\u7b97\u6642\uff083\u670831\u65e5\uff09\u306b\u7fcc\u671f\u5206\u3092\u524d\u6255\u8cbb\u7528\u306b\u3001\u7fcc\u671f\u4ee5\u964d\u5206\u3092\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u524d\u6255\u8cbb\u7528<\/td><td>270,000\u5186<\/td><td>\u4fdd\u967a\u6599<\/td><td>270,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u5f53\u671f\u306e\u8cbb\u7528\u306f\u3001360,000\u5186\u00f712\u30f6\u6708\u00d73\u30f6\u6708\uff081\u6708\uff5e3\u6708\u5206\uff09\uff1d90,000\u5186<\/li>\n\n\n\n<li>\u7fcc\u671f\u306e\u8cbb\u7528\u306f\u3001360,000\u5186\u00f712\u30f6\u6708\u00d79\u30f6\u6708\uff08\u7fcc4\u6708\uff5e12\u6708\u5206\uff09\uff1d270,000\u5186<\/li>\n<\/ul>\n\n\n\n<p>\u4f8b1-3\uff09\u7fcc\u671f\u9996\uff084\u67081\u65e5\uff09\u306b\u632f\u66ff\u51e6\u7406\u3092\u884c\u3063\u305f\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>270,000\u5186<\/td><td>\u524d\u6255\u8cbb\u7528<\/td><td>270,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u7fcc\u671f\u9996\u306b\u6c7a\u7b97\u6642\u3068\u53cd\u5bfe\u306e\u632f\u66ff\u4ed5\u8a33\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u524d\u6255\u8cbb\u7528\u306e\u6b8b\u9ad8\u306f\u6d88\u53bb\u3055\u308c\u30019\u30f6\u6708\u5206\u306e\u8cbb\u7528\uff08\u4fdd\u967a\u6599\uff09270,000\u5186\u304c\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-15\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u5834\u5408<\/span><\/h3>\n\n\n\n<p>\u4f8b2-1\uff091\u5e74\u5951\u7d04\u306e\u706b\u707d\u4fdd\u967a\u6599\u30921\u67081\u65e5\u306b\u5951\u7d04\u3057\u30011\u5e74\u5206\u306e\u4fdd\u967a\u6599360,000\u5186\u3092\u652f\u6255\u3063\u305f\u3002\uff08\u4f1a\u8a08\u671f\u9593\uff1a4\u67081\u65e5\uff5e3\u670831\u65e5\uff09<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u501f\u65b9<\/td><td>\u91d1\u984d<\/td><td>\u8cb8\u65b9<\/td><td>\u91d1\u984d<\/td><\/tr><tr><td>\u4fdd\u967a\u6599<\/td><td>360,000\u5186<\/td><td>\u73fe\u91d1\u9810\u91d1<\/td><td>360,000\u5186<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul>\n<li>\u5f53\u671f\u306e\u8cbb\u7528\u306f\u3001\u524d\u6255\u3044\u5206\u3082\u542b\u3081\u3066\u5168\u984d360,000\u5186\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-16\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u8cbb\u7528\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306e\u9055\u3044<\/span><\/h2>\n\n\n\n<p>\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u300d\u300c\u524d\u6255\u8cbb\u7528\u300d\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306e3\u3064\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-17\">\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u306f<\/span><\/h3>\n\n\n\n<p>\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u306f\u3001\u5f53\u671f\u306e\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u3092\u8d85\u3048\u3066\u4f7f\u7528\u3055\u308c\u308b\u524d\u6255\u8cbb\u7528\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6c7a\u7b97\u671f\u672b\u6642\u70b9\u304b\u30891\u5e74\u4ee5\u5185\u306b\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3082\u306e\u306f\u300c\u524d\u6255\u8cbb\u7528\u300d\u30011\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u3092\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b1\u5e74\u3092\u57fa\u6e96\uff08\u30ef\u30f3\u30fb\u30a4\u30e4\u30fc\u30fb\u30eb\u30fc\u30eb\uff09\u306b\u5206\u985e\u3059\u308b\u306e\u306f\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u3068\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u3068\u3092\u533a\u5225\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-18\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u8cbb\u7528\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306e\u9055\u3044<\/span><\/h3>\n\n\n\n<p>\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u300d\u300c\u524d\u6255\u8cbb\u7528\u300d\u300c\u9577\u671f\u524d\u6255\u8cbb\u7528\u300d\u306e3\u3064\u306e\u9055\u3044\u3092\u3001\u4ee5\u4e0b\u306e\u8868\u3067\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\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\/04\/different-of-short-term-prepaid-expenses-1024x1024.png\" alt=\"\" class=\"wp-image-7859\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/different-of-short-term-prepaid-expenses-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/different-of-short-term-prepaid-expenses-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/different-of-short-term-prepaid-expenses-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/different-of-short-term-prepaid-expenses-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/different-of-short-term-prepaid-expenses-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/04\/different-of-short-term-prepaid-expenses.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u300d\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u306f\u5b58\u5728\u3057\u306a\u3044\u3068\u3044\u3046\u3068\u3053\u308d\u3067\u3059\u3002\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u3044\u3046\u306e\u306f\u3001\u524d\u6255\u8cbb\u7528\u3084\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u533a\u5225\u3059\u308b\u305f\u3081\u306b\u4fbf\u5b9c\u7684\u306b\u4ed8\u3051\u3089\u308c\u305f\u547c\u3073\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5f53\u5e74\u5ea6\u306e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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