{"id":3345,"date":"2022-02-09T15:00:32","date_gmt":"2022-02-09T06:00:32","guid":{"rendered":"https:\/\/fujiko-san.com\/blog\/?p=3345"},"modified":"2022-02-09T15:00:32","modified_gmt":"2022-02-09T06:00:32","slug":"management-accounting","status":"publish","type":"post","link":"https:\/\/fujiko-san.com\/blog\/management-accounting\/","title":{"rendered":"\u7ba1\u7406\u4f1a\u8a08\u3068\u306f\uff1f\u5b9a\u7fa9\u3084\u5f79\u5272\u3001\u91cd\u8981\u6027\u3001\u4f7f\u3046\u5834\u9762\u306a\u3069\u3092\u8a73\u3057\u304f\u30fb\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"

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<\/td>\n\u7ba1\u7406\u4f1a\u8a08<\/td>\n\u8ca1\u52d9\u4f1a\u8a08<\/td>\n<\/tr>\n
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\n\u90e8\u9580\u5225\u3001\u5730\u57df\u5225\u3001\u5546\u54c1\u5225\u306a\u3069<\/td>\n		\u4f01\u696d\u5358\u4f4d\u3084\u30b0\u30eb\u30fc\u30d7\u5358\u4f4d<\/td>\n<\/tr>\n
\u671f\u9593<\/td>\n\u4efb\u610f\u306e\u671f\u9593<\/td>\n\u4f1a\u8a08\u671f\u9593(1\u5e74\u3001\u534a\u5e74\u30014\u534a\u671f)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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\u4e88\u7b97\u5b9f\u7e3e\u7ba1\u7406<\/h3>\n

\u4e88\u7b97\u5b9f\u7e3e\u7ba1\u7406\u3068\u306f\u3001\u4e88\u7b97\u3068\u5b9f\u7e3e\u3092\u7ba1\u7406\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u4e88\u5b9f\u7ba1\u7406\u3068\u3082\u3044\u3044\u307e\u3059\u3002\u4e88\u7b97\u7ba1\u7406\u306e\u76ee\u7684\u306f\u3001\u4e8b\u696d\u8a08\u753b\u3067\u6c7a\u5b9a\u3057\u305f\u4e88\u7b97\u3068\u5b9f\u7e3e\u306e\u4e56\u96e2\u304b\u3089\u4f01\u696d\u306e\u8ab2\u984c\u3092\u6b63\u78ba\u306b\u8a8d\u8b58\u3057\u3001\u7d4c\u55b6\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u4e8b\u524d\u306b\u8a2d\u5b9a\u3057\u305f\u4e88\u7b97\u306b\u5bfe\u3057\u3066\u3001\u5b9f\u969b\u306b\u3069\u306e\u304f\u3089\u3044\u5b9f\u7e3e\u3092\u51fa\u3057\u305f\u306e\u304b\u3092\u5206\u6790\u3059\u308c\u3070\u3001\u4f55\u304c\u3069\u306e\u304f\u3089\u3044\u8db3\u308a\u306a\u3044\u306e\u304b\u304c\u5b9a\u91cf\u7684\u306b\u308f\u304b\u308a\u307e\u3059\u3002\u4e88\u7b97\u3068\u5b9f\u7e3e\u306e\u6570\u5024\u306e\u5dee\u304c\u5927\u304d\u304f\u4e56\u96e2\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u8ecc\u9053\u4fee\u6b63\u3092\u884c\u3044\u3001\u76ee\u6a19\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306e\u5bfe\u7b56\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u539f\u4fa1\u7ba1\u7406<\/h3>\n

\u539f\u4fa1\u7ba1\u7406\u3068\u306f\u3001\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u304b\u304b\u308b\u539f\u4fa1\u3092\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u30b3\u30b9\u30c8\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3068\u3082\u3044\u3044\u307e\u3059\u3002\u539f\u4fa1\u3068\u306f\u3001\u88fd\u54c1\u3092\u4f5c\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3067\u3059\u3002\u4e3b\u306b\u6750\u6599\u8cbb\u3001\u52b4\u52d9\u8cbb\u3001\u7d4c\u8cbb\u306a\u3069\u306e\u8cbb\u76ee\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u539f\u4fa1\u3068\u3044\u3046\u3068\u3001\u88fd\u9020\u696d\u3084\u98f2\u98df\u696d\u306a\u3069\u306e\u5546\u54c1\u3092\u751f\u7523\u3059\u308b\u696d\u7a2e\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4eba\u4ef6\u8cbb\u3084\u5916\u6ce8\u8cbb\u3082\u539f\u4fa1\u3068\u6349\u3048\u308b\u4f01\u696d\u3082\u591a\u304f\u898b\u3089\u308c\u3001\u88fd\u9020\u696d\u3084\u98f2\u98df\u696d\u306e\u307f\u306a\u3089\u305a\u3001\u30b5\u30fc\u30d3\u30b9\u696d\u306a\u3069\u3042\u3089\u3086\u308b\u696d\u7a2e\u3067\u539f\u4fa1\u7ba1\u7406\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u539f\u4fa1\u7ba1\u7406\u306e\u76ee\u7684\u306f\u5229\u76ca\u78ba\u4fdd\u306e\u305f\u3081\u306b\u539f\u4fa1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3001\u305d\u308c\u306b\u5fdc\u3058\u305f\u4fa1\u683c\u8a2d\u5b9a\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3084\u539f\u4fa1\u5909\u52d5\u306e\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u884c\u3046\u3053\u3068\u3067\u3059\u3002\u539f\u4fa1\u7ba1\u7406\u3092\u884c\u3048\u3070\u3001\u539f\u4fa1\u306e\u7121\u99c4\u3092\u7701\u304d\u3001\u30b3\u30b9\u30c8\u3092\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u7d4c\u55b6\u5206\u6790<\/h3>\n

\u7d4c\u55b6\u5206\u6790\u306f\u3001\u73fe\u5728\u306e\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u69d8\u3005\u306a\u8996\u70b9\u304b\u3089\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u7d4c\u55b6\u5206\u6790\u306f\u696d\u7e3e\u6539\u5584\u3084\u7d4c\u55b6\u6226\u7565\u306e\u898b\u76f4\u3057\u306a\u3069\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u7ba1\u7406\u4f1a\u8a08\u306e\u4e2d\u3067\u3082\u6700\u3082\u91cd\u8981\u306a\u696d\u52d9\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3069\u306e\u3088\u3046\u306a\u7d4c\u55b6\u5206\u6790\u304c\u5fc5\u8981\u304b\u306f\u696d\u7a2e\u3084\u4f01\u696d\u898f\u6a21\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4ee3\u8868\u7684\u306a\u8996\u70b9\u306f\u53ce\u76ca\u6027\u3001\u52b9\u7387\u6027\u3001\u5b89\u5168\u6027\u3001\u751f\u7523\u6027\u3001\u6210\u9577\u6027\u306e5\u3064\u3067\u3059\u3002\u7d4c\u55b6\u306e\u6210\u679c\u306f\u7279\u306b\u53ce\u76ca\u6027\u3067\u5224\u65ad\u3055\u308c\u3001\u8ca1\u52d9\u4f1a\u8a08\u3067\u306f\u58f2\u4e0a\u7dcf\u5229\u76ca\u3001\u55b6\u696d\u5229\u76ca\u306a\u3069\u304c\u6307\u6a19\u3068\u306a\u308a\u3001\u7ba1\u7406\u4f1a\u8a08\u3067\u306f\u5f8c\u8ff0\u3059\u308b\u9650\u754c\u5229\u76ca\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u7d4c\u55b6\u5206\u6790\u306b\u3088\u3063\u3066\u7b97\u51fa\u3055\u308c\u305f\u6307\u6a19\u3067\u3001\u5ba2\u89b3\u7684\u306b\u4f01\u696d\u306e\u5f37\u307f\u3084\u5f31\u307f\u3092\u660e\u78ba\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b\u305d\u308c\u3092\u57fa\u306b\u3001\u696d\u7e3e\u6539\u5584\u3084\u7d4c\u55b6\u6226\u7565\u306e\u898b\u76f4\u3057\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\n

\u7ba1\u7406\u4f1a\u8a08\u3067\u91cd\u8981\u306a\u6307\u6a19<\/h2>\n

\u7ba1\u7406\u4f1a\u8a08\u306e\u6307\u6a19\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u3053\u3067\u306f\u7ba1\u7406\u4f1a\u8a08\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u306a4\u3064\u306e\u6307\u6a19\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u9650\u754c\u5229\u76ca<\/h3>\n

\u9650\u754c\u5229\u76ca\u3068\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u8ca9\u58f2\u3057\u305f\u6642\u306b\u76f4\u63a5\u5f97\u3089\u308c\u308b\u5229\u76ca\u306e\u3053\u3068\u3067\u3001\u4e8b\u696d\u304c\u5229\u76ca\u3092\u51fa\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002<\/p>\n

\u9650\u754c\u5229\u76ca\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u58f2\u4e0a\u9ad8\u304b\u3089\u5909\u52d5\u8cbb\u3092\u5f15\u304f\u3053\u3068\u3067\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u9650\u754c\u5229\u76ca\uff1d\u58f2\u4e0a\u9ad8\uff0d\u5909\u52d5\u8cbb<\/strong><\/span><\/p>\n

\u7d4c\u8cbb\u306b\u306f\u5909\u52d5\u8cbb\u3068\u56fa\u5b9a\u8cbb\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u5909\u52d5\u8cbb\u306f\u58f2\u4e0a\u306e\u5897\u6e1b\u306b\u3088\u3063\u3066\u5909\u52d5\u3059\u308b\u8cbb\u7528\u306e\u3053\u3068\u3067\u3001\u56fa\u5b9a\u8cbb\u306f\u58f2\u4e0a\u306b\u95a2\u4fc2\u306a\u304f\u767a\u751f\u3059\u308b\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u9650\u754c\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u3060\u3068\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3082\u5229\u76ca\u304c\u5897\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u9650\u754c\u5229\u76ca\u3092\u30d7\u30e9\u30b9\u306b\u3059\u308b\u306b\u306f\u58f2\u4e0a\u3092\u4f38\u3070\u3059\u304b\u3001\u5909\u52d5\u8cbb\u3092\u6e1b\u3089\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u9650\u754c\u5229\u76ca\u306b\u306f\u56fa\u5b9a\u8cbb\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u56fa\u5b9a\u8cbb\u306e\u56de\u53ce\u306b\u8ca2\u732e\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u8ca2\u732e\u5229\u76ca\u3068\u3082\u547c\u3070\u308c\u3001\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u58f2\u4e0a\u304b\u3089\u5f97\u3089\u308c\u308b\u9650\u754c\u5229\u76ca\u306f\u56fa\u5b9a\u8cbb\u3092\u307e\u304b\u306a\u3048\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u8996\u70b9\u306f\u7d4c\u55b6\u306b\u304a\u3044\u3066\u91cd\u8981\u3067\u3059\u3002<\/p>\n

\u3055\u3089\u306b\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u9650\u754c\u5229\u76ca\u306e\u5272\u5408\u3092\u9650\u754c\u5229\u76ca\u7387\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n

\u9650\u754c\u5229\u76ca\u7387\uff1d\u9650\u754c\u5229\u76ca\u00f7\u58f2\u4e0a\u9ad8<\/strong><\/span><\/p>\n

\u9650\u754c\u5229\u76ca\u7387\u306e\u9ad8\u3044\u4f01\u696d\u306f\u9650\u754c\u5229\u76ca\u304c\u5927\u304d\u304f\u3001\u56fa\u5b9a\u8cbb\u306e\u56de\u53ce\u304c\u65e9\u304f\u3067\u304d\u307e\u3059\u3002\u9006\u306b\u9650\u754c\u5229\u76ca\u7387\u304c\u4f4e\u3044\u3068\u3001\u5229\u76ca\u3092\u4e0a\u3052\u308b\u52b9\u7387\u304c\u60aa\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n

\u640d\u76ca\u5206\u5c90\u70b9<\/h3>\n

\u640d\u76ca\u5206\u5c90\u70b9\u3068\u306f\u58f2\u4e0a\u3068\u8cbb\u7528\u304c\u7b49\u3057\u304f\u306a\u308a\u640d\u76ca\u304c0\u306b\u306a\u308b\u70b9\u306e\u3053\u3068\u3067\u3059\u3002\u640d\u76ca\u5206\u5c90\u70b9\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

\u640d\u76ca\u5206\u5c90\u70b9\u58f2\u4e0a\u9ad8\uff1d\u56fa\u5b9a\u8cbb\u00f7(1\uff0d\u5909\u52d5\u8cbb\u7387)\uff1d\u56fa\u5b9a\u8cbb\u00f7\u9650\u754c\u5229\u76ca\u7387<\/strong><\/span><\/p>\n

\u640d\u76ca\u5206\u5c90\u70b9\u3092\u8a08\u7b97\u3057\u3001\u58f2\u4e0a\u9ad8\u304c\u640d\u76ca\u5206\u5c90\u70b9\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u640d\u5931\u3001\u640d\u76ca\u5206\u5c90\u70b9\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u5229\u76ca\u304c\u51fa\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u305f\u3081\u3001\u81ea\u793e\u306e\u58f2\u4e0a\u304c\u9069\u6b63\u304b\u3069\u3046\u304b\u5224\u65ad\u3059\u308b\u6307\u6a19\u3068\u3057\u3066\u3001\u640d\u76ca\u5206\u5c90\u70b9\u306f\u4f01\u696d\u306e\u610f\u601d\u6c7a\u5b9a\u3084\u76ee\u6a19\u5229\u76ca\u306e\u8a2d\u5b9a\u3001\u76ee\u6a19\u9054\u6210\u306e\u305f\u3081\u306e\u6539\u5584\u7b56\u306e\u691c\u8a0e\u306a\u3069\u306b\u6d3b\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u640d\u76ca\u5206\u5c90\u70b9\u3092\u4e0b\u3052\u308b\u3053\u3068\u3067\u3001\u58f2\u4e0a\u304c\u307b\u3068\u3093\u3069\u5909\u308f\u3089\u306a\u304f\u3066\u3082\u4f01\u696d\u306e\u5229\u76ca\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u640d\u76ca\u5206\u5c90\u70b9\u3092\u4e0b\u3052\u308b\u306b\u306f\u3001\u56fa\u5b9a\u8cbb\u3092\u4e0b\u3052\u308b\u3053\u3068\u3084\u9650\u754c\u5229\u76ca\u7387\u3092\u4e0a\u3052\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u52b4\u50cd\u5206\u914d\u7387<\/h3>\n

\u52b4\u50cd\u5206\u914d\u7387\u3068\u306f\u3001\u4f01\u696d\u304c\u751f\u307f\u51fa\u3057\u305f\u4ed8\u52a0\u4fa1\u5024\u306b\u5360\u3081\u308b\u4eba\u4ef6\u8cbb\u306e\u5272\u5408\u3067\u3059\u3002\u52b4\u50cd\u5206\u914d\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

\u52b4\u50cd\u5206\u914d\u7387\uff1d\u4eba\u4ef6\u8cbb\u00f7\u4ed8\u52a0\u4fa1\u5024<\/strong><\/span><\/p>\n

\u4ed8\u52a0\u4fa1\u5024\u3068\u306f\u4f01\u696d\u304c\u4e8b\u696d\u3067\u751f\u307f\u51fa\u3057\u305f\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u65b0\u305f\u306b\u72ec\u81ea\u306e\u4fa1\u5024\u3092\u4ed8\u3051\u52a0\u3048\u308b\u3053\u3068\u3067\u3059\u3002\u591a\u304f\u306e\u4f01\u696d\u306f\u540c\u696d\u4ed6\u793e\u3068\u306e\u5dee\u5225\u5316\u3092\u56f3\u308b\u305f\u3081\u306b\u3001\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u4ed8\u52a0\u4fa1\u5024\u3092\u3064\u3051\u3066\u6d88\u8cbb\u8005\u306b\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4ed8\u52a0\u4fa1\u5024\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u63a7\u9664\u6cd5\u3068\u52a0\u7b97\u6cd5\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u63a7\u9664\u6cd5\u306f\u58f2\u4e0a\u9ad8\u304b\u3089\u5916\u90e8\u8cbb\u7528\u3092\u5f15\u3044\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n

\u4ed8\u52a0\u4fa1\u5024\uff1d\u58f2\u4e0a\u9ad8\uff0d\u5916\u90e8\u8cbb\u7528<\/strong><\/span><\/p>\n

\u5177\u4f53\u7684\u306b\u5916\u90e8\u8cbb\u7528\u3068\u306f\u3001\u6750\u6599\u8cbb\u3001\u90e8\u54c1\u8cbb\u3001\u5546\u54c1\u8cfc\u5165\u8cbb\u3001\u904b\u9001\u52a0\u5de5\u8cbb\u3001\u5916\u6ce8\u52a0\u5de5\u8cbb\u306a\u3069\u306e\u652f\u6255\u984d\u3092\u6307\u3057\u307e\u3059\u3002\u63a7\u9664\u6cd5\u306f\u4e2d\u5c0f\u4f01\u696d\u5e81\u65b9\u5f0f\u3068\u3082\u3044\u3044\u3001\u8a08\u7b97\u65b9\u6cd5\u304c\u7c21\u5358\u3067\u3059\u3002<\/p>\n

\u52a0\u7b97\u6cd5\u306f\u4f01\u696d\u304c\u751f\u307f\u51fa\u3057\u305f\u4fa1\u5024\u3067\u3042\u308b\u8cbb\u7528\u3084\u5229\u76ca\u3092\u4ed8\u52a0\u4fa1\u5024\u3068\u3057\u3066\u52a0\u7b97\u3057\u3066\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3001\u65e5\u9280\u65b9\u5f0f\u3068\u3082\u3044\u3044\u307e\u3059\u3002<\/p>\n

\u4ed8\u52a0\u4fa1\u5024\uff1d\u4eba\u4ef6\u8cbb\uff0b\u91d1\u878d\u8cbb\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\uff0b\u8cc3\u501f\u6599\uff0b\u79df\u7a0e\u516c\u8ab2\uff0b\u7d4c\u5e38\u5229\u76ca<\/strong><\/span><\/p>\n

\u4eba\u4ef6\u8cbb\u3068\u306f\u793e\u54e1\u306b\u304b\u304b\u308f\u308b\u8cbb\u7528\u3067\u3059\u3002\u7d66\u4e0e\u306e\u4ed6\u306b\u8cde\u4e0e\u3084\u798f\u5229\u539a\u751f\u8cbb\u3001\u9000\u8077\u91d1\u306a\u3069\u69d8\u3005\u306a\u8cbb\u7528\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n

\u52b4\u50cd\u5206\u914d\u7387\u306f\u4eba\u4ef6\u8cbb\u304c\u9069\u6b63\u306a\u6c34\u6e96\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u52b4\u50cd\u5206\u914d\u7387\u304c\u9ad8\u3059\u304e\u308b\u3068\u3001\u5229\u76ca\u3092\u793e\u54e1\u306b\u5206\u914d\u3057\u3066\u3044\u308b\u5272\u5408\u304c\u5927\u304d\u3044\u305f\u3081\u793e\u54e1\u306e\u58eb\u6c17\u306f\u4e0a\u304c\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5206\u7d4c\u55b6\u3092\u5727\u8feb\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4e00\u65b9\u3001\u52b4\u50cd\u5206\u914d\u7387\u304c\u4f4e\u3059\u304e\u308b\u3068\u3001\u793e\u54e1\u306e\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u304c\u4e0b\u304c\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u306e\u305f\u3081\u3001\u52b4\u50cd\u5206\u914d\u7387\u306f\u7d4c\u55b6\u5074\u3068\u793e\u54e1\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u4fdd\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u52b4\u50cd\u5206\u914d\u7387\u306f\u696d\u7a2e\u3084\u4e8b\u696d\u898f\u6a21\u306a\u3069\u306b\u3088\u3063\u3066\u9069\u6b63\u306a\u6c34\u6e96\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u540c\u3058\u696d\u7a2e\u3084\u898f\u6a21\u306e\u4f01\u696d\u3092\u53c2\u8003\u306b\u81ea\u793e\u306e\u9069\u6b63\u6c34\u6e96\u3092\u3057\u3063\u304b\u308a\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u30fb\u30b5\u30a4\u30af\u30eb<\/h3>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u30fb\u30b5\u30a4\u30af\u30eb(CCC)\u3068\u306f\u3001\u4f01\u696d\u304c\u5546\u54c1\u3084\u539f\u6750\u6599\u306e\u4ed5\u5165\u308c\u306e\u305f\u3081\u306b\u3001\u4ee3\u91d1\u3092\u652f\u6255\u3063\u3066\u304b\u3089\u88fd\u54c1\u306e\u58f2\u4e0a\u306b\u3088\u3063\u3066\u73fe\u91d1\u3092\u56de\u53ce\u3059\u308b\u307e\u3067\u306e\u65e5\u6570\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n

\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u30fb\u30b5\u30a4\u30af\u30eb\u306e\u671f\u9593\u304c\u77ed\u3044\u307b\u3069\u3001\u4e8b\u696d\u7d99\u7d9a\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u304c\u5c11\u306a\u304f\u3066\u6e08\u307f\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u8ca0\u62c5\u304c\u5c0f\u3055\u3044\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n

\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

CCC\uff1d\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u671f\u9593\uff0b\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593\uff0d\u4ed5\u5165\u50b5\u52d9\u56de\u8ee2\u671f\u9593<\/strong><\/span><\/p>\n

\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u671f\u9593\u306f\u3001\u58f2\u4e0a\u304c\u767a\u751f\u3057\u3066\u304b\u3089\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u306e\u3053\u3068\u3092\u3044\u3044\u3001\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593\u306f\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u304b\u3089\u8ca9\u58f2\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u4ed5\u5165\u50b5\u52d9\u56de\u8ee2\u671f\u9593\u306f\u5546\u54c1\u3084\u6750\u6599\u3092\u4ed5\u5165\u308c\u305f\u53d6\u5f15\u5148\u306b\u4ee3\u91d1\u3092\u652f\u6255\u3046\u307e\u3067\u306e\u671f\u9593\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n

\u88fd\u9020\u696d\u3084\u98f2\u98df\u696d\u306e\u5834\u5408\u3001\u539f\u6750\u6599\u304b\u3089\u88fd\u54c1\u7b49\u3092\u88fd\u9020\u3057\u3066\u4e00\u5b9a\u671f\u9593\u3092\u304b\u3051\u3066\u5e97\u8217\u306a\u3069\u3067\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3067\u58f2\u4e0a\u3092\u5f97\u307e\u3059\u3002\u4ed5\u5165\u308c\u306e\u305f\u3081\u306b\u4ee3\u91d1\u3092\u652f\u6255\u3063\u305f\u5f8c\u306b\u3001\u9577\u671f\u9593\u58f2\u4e0a\u91d1\u3092\u56de\u53ce\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u4f01\u696d\u306f\u624b\u5143\u306e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u72b6\u614b\u306a\u306e\u3067\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u7acb\u3061\u884c\u304b\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f01\u696d\u3092\u5b89\u5b9a\u3057\u3066\u5b58\u7d9a\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u30fb\u30b5\u30a4\u30af\u30eb\u3092\u3067\u304d\u308b\u3060\u3051\u77ed\u304f\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3\u30fb\u30b5\u30a4\u30af\u30eb\u3092\u77ed\u304f\u3059\u308b\u65b9\u6cd5\u306f\u3001\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u671f\u9593\u3084\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593\u3092\u77ed\u304f\u3059\u308b\u3053\u3068\u3084\u3001\u4ed5\u5165\u50b5\u52d9\u56de\u8ee2\u671f\u9593\u3092\u9577\u304f\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u7ba1\u7406\u4f1a\u8a08\u5c0e\u5165\u306b\u3088\u308b\u73fe\u5834\u306e\u8ca0\u62c5\u3092\u6291\u3048\u308b\u306b\u306f<\/h2>\n

\u7ba1\u7406\u4f1a\u8a08\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u53d6\u308a\u6271\u3046\u60c5\u5831\u91cf\u304c\u591a\u304f\u3001\u4f5c\u696d\u306b\u306f\u6642\u9593\u3084\u624b\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u3084\u55b6\u696d\u62c5\u5f53\u8005\u306a\u3069\u306e\u73fe\u5834\u306e\u8ca0\u62c5\u306f\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u73fe\u5834\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u308b\u305f\u3081\u306e\u5de5\u592b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

\u6700\u5f8c\u306b\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u306e\u969b\u306b\u73fe\u5834\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3055\u305b\u308b\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u7ba1\u7406\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308b<\/h3>\n

\u30a8\u30af\u30bb\u30eb\u306b\u3088\u308b\u7ba1\u7406\u3084\u60c5\u5831\u91cf\u304c\u591a\u3044\u5834\u5408\u3001\u5165\u529b\u4f5c\u696d\u3084\u8907\u96d1\u306a\u8a08\u7b97\u5f0f\u306a\u3069\u4f5c\u696d\u5de5\u6570\u304c\u591a\u304f\u306a\u308a\u3001\u30c7\u30fc\u30bf\u96c6\u8a08\u3060\u3051\u3067\u3082\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u7ba1\u7406\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165<\/span>\u3059\u308c\u3070\u3001\u81ea\u52d5\u4ed5\u5206\u3051\u306a\u3069\u306e\u5165\u529b\u4f5c\u696d\u306e\u52b9\u7387\u5316\u306b\u3088\u308a\u3001\u3053\u308c\u3089\u306e\u696d\u52d9\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30af\u30e9\u30a6\u30c9\u578b\u306e\u7ba1\u7406\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u3042\u308c\u3070\u3001\u60c5\u5831\u304c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u78ba\u8a8d\u3001\u5206\u6790\u53ef\u80fd\u306a\u305f\u3081\u3001\u610f\u601d\u6c7a\u5b9a\u304c\u8fc5\u901f\u306b\u884c\u3048\u307e\u3059\u3002<\/p>\n

\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3059\u308b<\/h3>\n

\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u306b\u306f\u4f1a\u8a08\u3084\u7d4c\u55b6\u306e\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u305d\u306e\u4f01\u696d\u306b\u5408\u3046\u3088\u3046\u306b\u4f1a\u8a08\u904b\u7528\u30eb\u30fc\u30eb\u3092\u6574\u5099\u3057\u3066\u304b\u3089\u7ba1\u7406\u4f1a\u8a08\u3092\u4f5c\u6210\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u591a\u304f\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u8ca1\u52d9\u4f1a\u8a08\u306a\u3069\u4ed6\u306e\u696d\u52d9\u3067\u624b\u4e00\u676f\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u7ba1\u7406\u4f1a\u8a08\u306e\u696d\u52d9\u3092\u884c\u3046\u4f59\u88d5\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001\u7ba1\u7406\u4f1a\u8a08\u306e\u5c0e\u5165\u7d4c\u9a13\u304c\u3042\u308b\u4eba\u6750\u3092\u8ffd\u52a0\u3067\u63a1\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u30b3\u30b9\u30c8\u3068\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u305f\u3081\u3001\u7a0e\u7406\u58eb\u3084\u4f1a\u8a08\u58eb\u306a\u3069\u7ba1\u7406\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u3042\u308b\u4eba\u6750\u3092\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0(\u5916\u6ce8)\u3059\u308b<\/span>\u306e\u3082\u9078\u629e\u80a2\u306e1\u3064\u3067\u3059\u3002<\/p>\n

\u307e\u3068\u3081<\/h2>\n

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