{"id":277,"date":"2018-09-23T19:10:23","date_gmt":"2018-09-23T10:10:23","guid":{"rendered":"http:\/\/nsspirt-cashf2.com\/2018\/09\/23\/2018-09-23-191023\/"},"modified":"2023-09-25T14:16:55","modified_gmt":"2023-09-25T05:16:55","slug":"cf-statement","status":"publish","type":"post","link":"https:\/\/www.nsspirt-cashf2.com\/ba\/cf-statement\/","title":{"rendered":"\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u30fb\u898b\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e3\u3064\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u304c<a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/accounting-index\/\">\u8ca1\u52d9\u4f1a\u8a08\u306e\u57fa\u790e<\/a>\u3068\u3057\u3066\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u77e5\u8b58\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"nsspi-2462555294\" class=\"nsspi-toc nsspi-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- responsive -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-3661469849757690\"\r\n     data-ad-slot=\"5736131584\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><h2>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f<\/h2>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\u4f01\u696d\u306e\u4e00\u5b9a\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u3001\u5b9f\u969b\u306e\u73fe\u91d1\u3001\u9810\u91d1\u306e\u6d41\u308c\u3059\u306a\u308f\u3061\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8868\u3059\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u4f01\u696d\u3067\u306f\u30012000\u5e743\u6708\u4ee5\u964d\u306b\u6c7a\u7b97\u3067\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u958b\u793a\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f<a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/balance-sheet\/\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3068<a href=\"https:\/\/www.nsspirt-cashf2.com\/ba\/pl-statement\/\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3092\u30d9\u30fc\u30b9\u306b\u3057\u3066\u4f5c\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u91cd\u8981\u6027<\/h2>\n<p>\u6700\u8fd1\u3067\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u4f53\u8cea\u3092\u8868\u3059\u306e\u306b\u5229\u76ca\u304b\u3089\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u3068\u79fb\u9805\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u306a\u305c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u91cd\u8981\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u305d\u308c\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5229\u76ca\u3068\u3001\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u52d5\u304d\u304c\u7570\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<p><strong>\u53ce\u76ca\uff0d\u8cbb\u7528\u3000\uff1d\u3000\u5229\u76ca\uff08\u30eb\u30fc\u30eb\u306b\u3088\u308a\u8a08\u7b97\uff09<\/strong><\/p>\n<p><strong>\u53ce\u5165\uff0d\u652f\u51fa\u3000\uff1d\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff08\u4e8b\u5b9f\uff09<\/strong><\/p>\n<\/div>\n<p><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u53ce\u76ca\u3068\u8cbb\u7528\u306f\u3042\u304f\u307e\u3067\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u306e\u8a08\u4e0a\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u53ce\u76ca\u304c\u4e0a\u304c\u3063\u3066\u3082\u73fe\u91d1\u3092\u56de\u53ce\u3059\u308b\u306e\u306f\u4f55\u30f6\u6708\u304b\u5f8c\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/span><\/p>\n<p><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u307e\u305f\u3001\u8cbb\u7528\u306e\u65b9\u3082\u58f2\u308c\u305f\u7269\u3057\u304b\u8a08\u4e0a\u3055\u308c\u306a\u3044\u306e\u3067\u3001\u3069\u308c\u3060\u3051\u5728\u5eab\u3092\u6301\u3063\u3066\u3044\u3066\u3082\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306f\u8cbb\u7528\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-size: 1em; letter-spacing: 0.05em;\">\u3055\u3089\u306b\u305d\u306e\u5728\u5eab\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u8a55\u4fa1\u57fa\u6e96\u30fb\u65b9\u6cd5\u304c\u3042\u308a\u3001\u4f01\u696d\u3054\u3068\u306b\u540c\u3058\u306b\u306f\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>https:\/\/www.nsspirt-cashf2.com\/ba\/fifo-lifo\/<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u5229\u76ca\u306f\u4f1a\u8a08\u4e0a\u306e\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u30eb\u30fc\u30eb\u4e0a\u306e\u8a08\u7b97\u3068\u73fe\u5b9f\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u52d5\u304d\u304c\u4e56\u96e2\u3057\u3066\u3044\u308b\u72b6\u614b\u306b\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u52d8\u5b9a\u3042\u3063\u3066\u92ad\u8db3\u3089\u305a\u3068\u306f\u3001\u307e\u3055\u306b\u3053\u3046\u3057\u305f\u3053\u3068\u304b\u3089\u8d77\u3053\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5b9f\u969b\u306e\u73fe\u91d1\u306e\u52d5\u304d\u3092\u793a\u3057\u3066\u3044\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u5b9f\u969b\u306b\u73fe\u91d1\u304c\u52d5\u3044\u305f\u4e8b\u5b9f\u3092\u8a18\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4f01\u696d\u3054\u3068\u306e\u30d6\u30ec\u304c\u304b\u306a\u308a\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<div id=\"nsspi-2774907975\" class=\"nsspi-h2-2 nsspi-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block; text-align:center;\"\r\n     data-ad-layout=\"in-article\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-client=\"ca-pub-3661469849757690\"\r\n     data-ad-slot=\"6457306725\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><h2>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4e2d\u8eab<\/h2>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3067\u306f\u5229\u76ca\u306e\u6bb5\u968e\u306b\u5fdc\u3058\u3066\u6b21\u304e\u306e3\u3064\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<ul>\n<li><strong>\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><\/li>\n<li><strong>\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><\/li>\n<li><strong>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-13285\" src=\"https:\/\/www.nsspirt-cashf2.com\/wp-content\/uploads\/2018\/09\/cf001.jpg\" alt=\"\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f8b\" width=\"370\" height=\"458\" \/>\n<p>\u3053\u3053\u304b\u30893\u3064\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u8a73\u7d30\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2>\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/h2>\n<p>\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u3001\u4f01\u696d\u304c\u672c\u696d\u306b\u3088\u3063\u3066\u5f97\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4f01\u696d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u5275\u51fa\u80fd\u529b\u3092\u6e2c\u308b\u6307\u6a19\u3067\u3059\u3002<\/p>\n<p>\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<p><strong>\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><\/p>\n<p><strong>\uff1d<\/strong><\/p>\n<p><strong>\uff0b\u7a0e\u5f15\u304d\u7b49\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca<br \/>\n\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000\uff08P\/ L\u3088\u308a\uff09<br \/>\n\uff0d\u6d41\u52d5\u8cc7\u7523\u306e\u5897\u52a0\u984d\uff08\u73fe\u9810\u91d1\u30fb\u6709\u4fa1\u8a3c\u5238\u30fb\u77ed\u671f\u8cb8\u4ed8\u91d1\u3092\u9664\u304f\uff09\u3000\uff08B\/ S\u3088\u308a\uff09<br \/>\n\uff0b\u6d41\u52d5\u8ca0\u50b5\u306e\u5897\u52a0\u984d\uff08\u77ed\u671f\u501f\u5165\u91d1\u3092\u9664\u304f\uff09\u3000\uff08B\/ S\u3088\u308a\uff09<br \/>\n\uff0d\u6709\u4fa1\u8a3c\u5238\u30fb\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u76ca\u3000\uff08P\/ L\u3088\u308a\uff09<br \/>\n\uff0b\u6709\u4fa1\u8a3c\u5238\u30fb\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u640d\u3000\uff08P\/ L\u3088\u308a\uff09<br \/>\n\uff0d\u5229\u5b50\u30fb\u5229\u606f\u306e\u53d7\u3051\u53d6\u308a\u984d\uff0b\u5229\u5b50\u30fb\u5229\u606f\u306e\u652f\u6255\u984d\u3000\uff08P\/ L\u3088\u308a\uff09<br \/>\n\uff0d\u6cd5\u4eba\u7a0e\u7b49\u306e\u652f\u6255\u984d\u3000\uff08P\/ L\u3088\u308a\uff09<br \/>\n<\/strong><\/p>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306b\u88dc\u8db3\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u6e1b\u4fa1\u511f\u5374\u8cbb<\/strong><br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u5b9f\u969b\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u306e\u306a\u3044\u8cbb\u7528\u306a\u306e\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u5206\u3060\u3051\u30ad\u30e3\u30c3\u30b7\u30e5\u306f\u30d7\u30e9\u30b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u6d41\u52d5\u8cc7\u7523\u306e\u5897\u52a0<\/strong><br \/>\n\u6d41\u52d5\u8cc7\u7523\u306e\u5897\u52a0\u306f\u3001\u5b9f\u969b\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u4f34\u308f\u306a\u3044\u5229\u76ca\u304c\u5897\u3048\u3066\u3044\u305f\u308a\uff08\u58f2\u639b\u91d1\u306a\u3069\uff09\u3001\u58f2\u4e0a\u539f\u4fa1\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u652f\u6255\u304c\u767a\u751f\u3057\u3066\u3044\u308b\uff08\u68da\u5378\u8cc7\u7523\u306a\u3069\uff09\u306e\u3067\u3001\u5897\u52a0\u5206\u306f\u30de\u30a4\u30ca\u30b9\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u8a08\u7b97\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u6d41\u52d5\u8ca0\u50b5\u306e\u5897\u52a0<\/strong><br \/>\n\u6d41\u52d5\u8ca0\u50b5\u306e\u5897\u52a0\u306f\u3001\u5b9f\u969b\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u4f34\u308f\u306a\u3044\u8cbb\u7528\u304c\u5897\u3048\u3066\u3044\u305f\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u8cb7\u639b\u91d1\u306a\u3069\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u5897\u52a0\u5206\u306f\u30d7\u30e9\u30b9\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u8a08\u7b97\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u6709\u4fa1\u8a3c\u5238\u30fb\u56fa\u5b9a\u8cc7\u7523<\/strong><br \/>\n\u3053\u306e\u9805\u76ee\u306f\u3001\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3067\u6271\u3046\u306e\u3067\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3067\u306f\u3001\u7701\u3044\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u5229\u5b50\u30fb\u5229\u606f<\/strong><br \/>\n\u4f01\u696d\u306e\u501f\u5165\u91d1\u3084\u8cb8\u4ed8\u91d1\u306b\u5bfe\u3059\u308b\u5229\u5b50\u3001\u5229\u606f\u3067\u3059\u3002\u5229\u5b50\u3001\u5229\u606f\u306f\u672c\u696d\u306e\u5132\u3051\u3068\u306f\u95a2\u4fc2\u306a\u3044\u306e\u3067\u3001\u652f\u6255\u3063\u305f\u5206\u3092\u30d7\u30e9\u30b9\u3001\u53d7\u3051\u53d6\u3063\u305f\u5206\u3092\u30de\u30a4\u30ca\u30b9\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u9805\u76ee\u3067\u6271\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u25a0\u6cd5\u4eba\u7a0e<\/strong><br \/>\n\u4f01\u696d\u306b\u652f\u6255\u3044\u7fa9\u52d9\u306e\u3042\u308b\u7a0e\u91d1\u3067\u3059\u3002\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3092\u4f34\u3046\u306e\u3067\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u7a0e\u91d1\u3092\u30de\u30a4\u30ca\u30b9\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7a0e\u5f15\u304d\u524d\u5f53\u671f\u5229\u76ca\u304b\u3089\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5f71\u97ff\u3084\u55b6\u696d\u6d3b\u52d5\u306b\u7121\u95a2\u4fc2\u306e\u9805\u76ee\u3092\u5897\u6e1b\u3059\u308b\u3053\u3068\u3067\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/h2>\n<p>\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3084\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u3084\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u8cb7\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u6e1b\u304b\u3089\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<p><strong>\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><\/p>\n<p><strong>\uff1d<\/strong><\/p>\n<p><strong>\uff0d\u56fa\u5b9a\u8cc7\u7523\u306e\u5897\u52a0\u984d<\/strong>\u3000<strong>\uff08B\/ S\u3088\u308a\uff09<br \/>\n\uff0d\u6709\u4fa1\u8a3c\u5238\u3001\u77ed\u671f\u8cb8\u4ed8\u91d1\u306e\u5897\u52a0\u984d<\/strong>\u3000<strong>\uff08B\/ S\u3088\u308a\uff09<\/strong><br \/>\n<strong>\uff0d\u6709\u4fa1\u8a3c\u5238\u30fb\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u76ca\u3000\uff08P\/ L\u3088\u308a\uff09<br \/>\n\uff0b\u6709\u4fa1\u8a3c\u5238\u30fb\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u640d<\/strong>\u3000<strong>\uff08P\/ L\u3088\u308a\uff09<\/strong><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u901a\u5e38\u306e\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306f\u7d14\u984d\uff08\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u63a7\u9664\u3057\u305f\u984d\uff09\u3067\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6295\u8cc7\u6d3b\u52d5\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6c42\u3081\u308b\u969b\u306b\u56fa\u5b9a\u8cc7\u7523\u306e\u5897\u52a0\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8db3\u3057\u623b\u3057\u305f\u5f62\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a08\u7b97\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<p><strong>\u56fa\u5b9a\u8cc7\u7523\u306e\u5897\u52a0\u984d<\/strong><\/p>\n<p><strong>\uff1d\u3000\u4eca\u5e74\u5ea6\u56fa\u5b9a\u8cc7\u7523\uff08\u7d14\u984d\uff09\u3000\uff0b\u3000\u4eca\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000\uff0d\u3000\u524d\u5e74\u5ea6\u56fa\u5b9a\u8cc7\u7523\uff08\u7d14\u984d\uff09<\/strong><\/p>\n<\/div>\n<h2>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6c42\u3081\u65b9<\/h2>\n<p>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u3084\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306a\u3069\u306e\u8ca1\u52d9\u6d3b\u52d5\u306b\u304a\u3044\u3066\u3069\u308c\u3060\u3051\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u5897\u6e1b\u3057\u305f\u304b\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u501f\u5165\u91d1\u306e\u5897\u52a0\u3084\u8fd4\u6e08\u306a\u3069\u304c\u8a18\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<p><strong>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><\/p>\n<p><strong>\uff1d<\/strong><\/p>\n<p><strong>\uff0b\u501f\u5165\u91d1\u3001\u56fa\u5b9a\u8ca0\u50b5\u306e\u5897\u52a0\u984d\u3000\uff08B\/ S\u3088\u308a\uff09<br \/>\n\uff0b\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u306a\u3069\u7d14\u8cc7\u7523\u306e\u5897\u52a0\u984d\u3000\uff08B\/ S\u3088\u308a\uff09<br \/>\n\uff0b\u5229\u5b50\u30fb\u5229\u606f\u306e\u53d7\u3051\u53d6\u308a\u984d\uff0d\u5229\u5b50\u30fb\u5229\u606f\u306e\u652f\u6255\u984d\u3000\uff08P\/ L\u3088\u308a\uff09<br \/>\n\uff0d\u914d\u5f53\u91d1\u306e\u652f\u6255\u984d\u3000\uff08P\/ L\u3088\u308a\uff09<\/strong><\/p>\n<\/div>\n<h2>\u4f01\u696d\u30b9\u30c6\u30fc\u30b8\u5225\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u30d1\u30bf\u30fc\u30f3<\/h2>\n<p>3\u3064\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4f01\u696d\u30b9\u30c6\u30fc\u30b8\u3054\u3068\u306b\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5b89\u5b9a\u671f\u306e\u4f01\u696d\u306e\u5834\u5408<\/h3>\n<p>\u5b89\u5b9a\u671f\u306e\u4f01\u696d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<ul>\n<li>\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff1a\u30d7\u30e9\u30b9<\/li>\n<li>\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff1a\u30de\u30a4\u30ca\u30b9<\/li>\n<li>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff1a\u30de\u30a4\u30ca\u30b9<\/li>\n<\/ul>\n<\/div>\n<p>\u5b89\u5b9a\u671f\u306e\u4f01\u696d\u306f\u3001\u672c\u696d\u3067\u7a3c\u3044\u3060\u304a\u91d1\u3092\u6295\u8cc7\u3084\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u306b\u56de\u3059\u306a\u3069\u3059\u308b\u306e\u3067\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9806\u8abf\u306b\u62e1\u5927\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u5834\u5408<\/h3>\n<p>\u9806\u8abf\u306b\u62e1\u5927\u3092\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"simple-box1\">\n<ul>\n<li>\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff1a\u30d7\u30e9\u30b9<\/li>\n<li>\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff1a\u30de\u30a4\u30ca\u30b9<\/li>\n<li>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\uff1a\u30d7\u30e9\u30b9<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u696d\u3067\u7a3c\u3044\u3060\u304a\u91d1\u304c\u30d7\u30e9\u30b9\u306b\u306a\u308a\u3001\u305d\u3053\u306b\u8cc7\u91d1\u8abf\u9054\u3057\u305f\u304a\u91d1\u3092\u52a0\u3048\u3066\u3001\u5c06\u6765\u306b\u5411\u3051\u3066\u306e\u6295\u8cc7\u3092\u3059\u308b\u306e\u3067\u3001\u3053\u306e\u3088\u3046\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6025\u62e1\u5927\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u5834\u5408<\/h3>\n<p>\u6025\u62e1\u5927\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div 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