{"id":2430,"date":"2021-01-18T08:43:00","date_gmt":"2021-01-17T23:43:00","guid":{"rendered":"http:\/\/legalsearch.jp\/portal\/?p=2430"},"modified":"2021-01-16T13:45:14","modified_gmt":"2021-01-16T04:45:14","slug":"how-to-read-the-income-statement-and-balance-sheet","status":"publish","type":"post","link":"https:\/\/legalsearch.jp\/portal\/column\/how-to-read-the-income-statement-and-balance-sheet\/","title":{"rendered":"\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8aad\u307f\u65b9"},"content":{"rendered":"\n<p>\u6295\u8cc7\u5bb6\u3084\u7d4c\u55b6\u8005\u3067\u306a\u304f\u3066\u3082\u52e4\u52d9\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u3084\u8ab2\u984c\u3092\u77e5\u308b\u3053\u3068\u306f\u3068\u3066\u3082\u91cd\u8981\u306a\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u6c7a\u7b97\u5831\u544a\u66f8\u306e\u5185\u5bb9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u81ea\u5206\u306b\u306f\u8ca1\u52d9\u3084\u4f1a\u8a08\u306e\u5c02\u9580\u77e5\u8b58\u304c\u306a\u3044\u304b\u3089\u3068\u8ae6\u3081\u3066\u3044\u308b\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u6c7a\u7b97\u66f8\u306f\u8aad\u307f\u65b9\u306e\u30b3\u30c4\u3055\u3048\u7406\u89e3\u3059\u308c\u3070\u5c02\u9580\u77e5\u8b58\u306e\u306a\u3044\u4eba\u3067\u3082\u5bb9\u6613\u306b\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6c7a\u7b97\u66f8\u306b\u306f\u3001\u4e3b\u306b\u696d\u7e3e\u3092\u628a\u63e1\u3067\u304d\u308b\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u3001\u8ca1\u7523\u3092\u628a\u63e1\u3067\u304d\u308b\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u3001\u304a\u91d1\u306e\u52d5\u304d\u3092\u628a\u63e1\u3067\u304d\u308b\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u306e3\u7a2e\u985e\u306e\u66f8\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4eca\u56de\u306f\u7279\u306b\u91cd\u8981\u306a\u300c\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff09\u300d\u3068\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08BS\uff09\u300d\u306e\u8aad\u307f\u65b9\u306b\u3064\u3044\u3066\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f<\/h2>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\uff08PL\uff1aProfit and Loss Statement\uff09\u3068\u306f\u3001\u4f1a\u793e\u304c1\u5e74\u9593\u3092\u901a\u3058\u3066\u3069\u308c\u304f\u3089\u3044\u5132\u3051\u305f\u306e\u304b\u3001\u307e\u305f\u306f\u640d\u3092\u3057\u305f\u306e\u304b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u6574\u7406\u3057\u305f\u8868\u3067\u3001\u57fa\u672c\u7684\u306a\u5f62\u5f0f\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>\u58f2\u4e0a\u9ad8<\/td><td>1,000,000<\/td><\/tr><tr><td>\u58f2\u4e0a\u539f\u4fa1<\/td><td>500,000<\/td><\/tr><tr><td><strong>\u58f2\u4e0a\u7dcf\u5229\u76ca<\/strong><strong><\/strong><\/td><td>500,000<\/td><\/tr><tr><td>\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/td><td>200,000<\/td><\/tr><tr><td><strong>\u55b6\u696d\u5229\u76ca<\/strong><strong><\/strong><\/td><td>300,000<\/td><\/tr><tr><td>\u55b6\u696d\u5916\u53ce\u76ca<\/td><td>20,000<\/td><\/tr><tr><td>\u55b6\u696d\u5916\u8cbb\u7528<\/td><td>10,000<\/td><\/tr><tr><td><strong>\u7d4c\u5e38\u5229\u76ca<\/strong><strong><\/strong><\/td><td>310,000<\/td><\/tr><tr><td>\u7279\u5225\u5229\u76ca<\/td><td>20,000<\/td><\/tr><tr><td>\u7279\u5225\u640d\u5931<\/td><td>10,000<\/td><\/tr><tr><td><strong>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/strong><strong><\/strong><\/td><td>310,000<\/td><\/tr><tr><td>\u6cd5\u4eba\u7a0e\u7b49<\/td><td>120,000<\/td><\/tr><tr><td><strong>\u5f53\u671f\u7d14\u5229\u76ca<\/strong><strong><\/strong><\/td><td>190,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u5b9f\u969b\u306e\u6c7a\u7b97\u66f8\u306e\u5404\u9805\u76ee\u306f\u3088\u308a\u7d30\u5206\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u300c\u53ce\u76ca\u300d\u300c\u8cbb\u7528\u300d\u300c\u5229\u76ca\u300d\u306e3\u3064\u3067\u69cb\u6210\u3055\u308c\u3001\u4e00\u756a\u4e0a\u306e\u300c\u58f2\u4e0a\u9ad8\u300d\u304b\u3089\u9806\u306b\u8cbb\u7528\u3084\u53ce\u76ca\u3092\u8db3\u3057\u305f\u308a\u5f15\u3044\u305f\u308a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5229\u76ca\u30925\u6bb5\u968e\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u3067\u3001\u5546\u54c1\u304b\u3089\u5f97\u3089\u308c\u308b\u5229\u76ca\u3001\u4e8b\u696d\u304b\u3089\u5f97\u3089\u308c\u308b\u5229\u76ca\u3001\u305d\u308c\u4ee5\u5916\u306e\u5229\u76ca\u3001\u5404\u7a2e\u30b3\u30b9\u30c8\u306a\u3069\u304c\u30af\u30ea\u30a2\u306b\u306a\u308b\u306e\u3067\u3001\u4e8b\u696d\u306e\u5f37\u307f\u3084\u7d4c\u55b6\u30ec\u30d9\u30eb\u306e\u8ab2\u984c\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u300c5\u6bb5\u968e\u306e\u5229\u76ca\u300d<\/h2>\n\n\n\n<p>\u524d\u9805\u306e\u8868\u3067\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306f5\u6bb5\u968e\u306e\u300c\u5229\u76ca\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5229\u76ca\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u56f3\u306b\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"547\" height=\"240\" src=\"https:\/\/stageweb.legalsearch.jp\/stageweb-portal\/wp-content\/uploads\/2020\/12\/image.png\" alt=\"5\u6bb5\u968e\u306e\u5229\u76ca\" class=\"wp-image-2433\"\/><\/figure>\n\n\n\n<h3 class=\"article wp-block-heading\"><strong>\u7b2c1\u6bb5\u968e\uff1a\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca\u300d= \u58f2\u4e0a\u9ad8 &#8211; \u58f2\u4e0a\u539f\u4fa1<\/strong><\/h3>\n\n\n\n<p>\u300c\u58f2\u4e0a\u539f\u4fa1\u300d\u306f\u3001\u5c0f\u58f2\u696d\u3067\u3042\u308c\u3070\u5546\u54c1\u306e\u4ed5\u5165\u30b3\u30b9\u30c8\u3001\u88fd\u9020\u696d\u3067\u3042\u308c\u3070\u88fd\u9020\u30b3\u30b9\u30c8\u306a\u3069\u304c\u4e3b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u7b2c\uff12\u6bb5\u968e\uff1a\u300c\u55b6\u696d\u5229\u76ca\u300d= \u58f2\u4e0a\u7dcf\u5229\u76ca -\uff08 \u8ca9\u58f2\u8cbb\u53ca + \u4e00\u822c\u7ba1\u7406\u8cbb \uff09<\/h3>\n\n\n\n<p>\u300c\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u300d\u306f\u3001\u8ca9\u58f2\u306b\u5fc5\u8981\u306a\u55b6\u696d\u7d4c\u8cbb\u3001\u672c\u793e\u7d4c\u8cbb\u3001\u79df\u7a0e\u516c\u8ab2\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u7b2c3\u6bb5\u968e\uff1a\u300c\u7d4c\u5e38\u5229\u76ca\u300d= \u55b6\u696d\u5229\u76ca + \u55b6\u696d\u5916\u53ce\u76ca &#8211; \u55b6\u696d\u5916\u8cbb\u7528<\/h3>\n\n\n\n<p>\u300c\u55b6\u696d\u5916\u53ce\u76ca\u300d\u306b\u306f\u53d7\u53d6\u5229\u606f\u30fb\u53d7\u53d6\u914d\u5f53\u91d1\u30fb\u6709\u4fa1\u8a3c\u5238\u5229\u606f\u30fb\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u76ca\u306a\u3069\u3001\u300c\u55b6\u696d\u5916\u8cbb\u7528\u300d\u306b\u306f\u652f\u6255\u5229\u606f\u30fb\u793e\u50b5\u5229\u606f\u30fb\u6709\u4fa1\u8a3c\u5238\u58f2\u5374\u640d\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u7b2c4\u6bb5\u968e\uff1a\u300c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d= \u7d4c\u5e38\u5229\u76ca + \u7279\u5225\u5229\u76ca &#8211; \u7279\u5225\u640d\u5931<\/h3>\n\n\n\n<p>\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5229\u76ca\u3002\u300c\u7279\u5225\u5229\u76ca\u300d\u300c\u7279\u5225\u640d\u5931\u300d\u306f\u81e8\u6642\u306b\u767a\u751f\u3057\u305f\u5229\u76ca\u3084\u640d\u5931\u3067\u3001\u571f\u5730\u3084\u6709\u4fa1\u8a3c\u5238\u306e\u58f2\u5374\u76ca\u307e\u305f\u306f\u58f2\u5374\u640d\u306a\u3069\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u7b2c5\u6bb5\u968e\uff1a\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d= \u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca &#8211; \u6cd5\u4eba\u7a0e\u7b49<\/h3>\n\n\n\n<p>\u4f1a\u793e\u306e\u6700\u7d42\u5229\u76ca\u3002\u300c\u6cd5\u4eba\u7a0e\u7b49\u300d\u306b\u306f\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"article wp-block-heading\">\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306f1\u5e74\u9593\u306e\u4f1a\u793e\u306e\u6d3b\u52d5\u306e\u6210\u679c\u3092\u7c21\u6f54\u306b\u8868\u3057\u3066\u304a\u308a\u3001\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u304c\u308f\u304b\u308c\u30705\u6bb5\u968e\u306b\u5206\u985e\u3055\u308c\u305f\u300c\u5229\u76ca\u300d\u304b\u3089\u5404\u6bb5\u968e\u306e\u5f37\u307f\u3084\u5f31\u307f\u306a\u3069\u3092\u5bb9\u6613\u306b\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\"><strong>\u300c\u58f2\u4e0a\u7dcf\u5229\u76ca<\/strong>\u300d<strong>\u3067\u5206\u304b\u308b\u3001\u5546\u54c1\u81ea\u4f53\u304c\u751f\u307f\u51fa\u3059\u5229\u76ca<\/strong><\/h3>\n\n\n\n<p>\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u306e\u5272\u5408\uff08\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\uff09\u304c\u5927\u304d\u3044\u307b\u3069\u5546\u54c1\u306e\u4ed8\u52a0\u4fa1\u5024\u304c\u5927\u304d\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u9006\u306b\u5c0f\u3055\u3051\u308c\u3070\u5546\u54c1\u529b\u304c\u5f31\u3044\u3001\u3042\u308b\u3044\u306f\u5546\u54c1\u306e\u30b3\u30b9\u30c8\u304c\u5927\u304d\u3059\u304e\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u300c\u55b6\u696d\u5229\u76ca\u300d\u3067\u5206\u304b\u308b\u3001\u4e8b\u696d\u6d3b\u52d5\u304c\u751f\u307f\u51fa\u3059\u5229\u76ca<\/h3>\n\n\n\n<p>\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u55b6\u696d\u5229\u76ca\u306e\u5272\u5408\uff08\u55b6\u696d\u5229\u76ca\u7387\uff09\u304c\u5927\u304d\u3044\u307b\u3069\u53ce\u76ca\u529b\u306e\u9ad8\u3044\u4e8b\u696d\u3067\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u9006\u306b\u5c0f\u3055\u3051\u308c\u3070\u8ca9\u58f2\u529b\u304c\u5f31\u3044\u3001\u3042\u308b\u3044\u306f\u8ca9\u58f2\u7d4c\u8cbb\u3084\u672c\u793e\u7d4c\u8cbb\u306a\u3069\u304c\u5927\u304d\u3059\u304e\u308b\u3053\u3068\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u3067\u5206\u304b\u308b\u3001\u4f1a\u793e\u306e\u7dcf\u5408\u7684\u306a\u5229\u76ca<\/h3>\n\n\n\n<p>\u58f2\u4e0a\u9ad8\u306b\u5360\u3081\u308b\u7d4c\u5e38\u5229\u76ca\u306e\u5272\u5408\uff08\u7d4c\u5e38\u5229\u76ca\u7387\uff09\u304c\u5927\u304d\u3044\u307b\u3069\u4f1a\u793e\u306e\u904b\u55b6\u304c\u9806\u8abf\u3067\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u9006\u306b\u5c0f\u3055\u3051\u308c\u3070\u4e8b\u696d\u306e\u53ce\u76ca\u529b\u304c\u5f31\u3044\u3001\u3042\u308b\u3044\u306f\u672c\u696d\u4ee5\u5916\u306e\u7d4c\u55b6\u306b\u554f\u984c\u304c\u3042\u308b\u53ef\u80fd\u6027\u3092\u793a\u5506\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article 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class=\"wp-image-2434\"\/><\/figure><\/div>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u4f1a\u793e\u306e\u696d\u7e3e\u304c\u9806\u8abf\u306b\u898b\u3048\u3066\u3082\u3001\u5b9f\u969b\u306b\u306f\u591a\u984d\u306e\u501f\u91d1\u3067\u904b\u55b6\u3057\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u4f1a\u793e\u306e\u7d4c\u55b6\u304c\u5065\u5168\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91cd\u8981\u306a\u8cc7\u6599\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u8cc7\u7523\u306e\u90e8<\/h3>\n\n\n\n<p>\u8cc7\u7523\u306e\u90e8\u306f\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3092\u8a18\u8f09\u3059\u308b\u3068\u3053\u308d\u3067\u3001\u300c\u6d41\u52d5\u8cc7\u7523\u300d\u3068\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"article wp-block-heading\">\u3010\u6d41\u52d5\u8cc7\u7523\u3011<\/h4>\n\n\n\n<p>\u6d41\u52d5\u8cc7\u7523\u306f\u3001<strong>\u73fe\u91d1\u5316\u3057\u3084\u3059\u3044\u8cc7\u7523<\/strong>\u306e\u3053\u3068\u3067\u3001\u5177\u4f53\u7684\u306b\u306f\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u4e2d\u30671\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u73fe\u91d1\u30fb\u9810\u91d1\u30fb\u58f2\u639b\u91d1\u30fb\u6709\u4fa1\u8a3c\u5238\u30fb\u68da\u5378\u8cc7\u7523\u30fb\u8cb8\u5012\u5f15\u5f53\u91d1\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"article wp-block-heading\">\u3010\u56fa\u5b9a\u8cc7\u7523\u3011<\/h4>\n\n\n\n<p>\u56fa\u5b9a\u8cc7\u7523\u306f\u4e8b\u696d\u306b\u3068\u3063\u3066<strong>\u9577\u671f\u9593\u306b\u6e21\u308a\u5fc5\u8981\u3068\u3059\u308b\u8cc7\u7523<\/strong>\u3067\u3001\u73fe\u91d1\u5316\u306b\u306f1\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u304c\u5fc5\u8981\u3067\u3059\u3002\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u300d\u3068\u3057\u3066\u306f\u571f\u5730\u30fb\u5efa\u7269\u30fb\u6a5f\u68b0\u88c5\u7f6e\u30fb\u8eca\u4e21\u306a\u3069\u3001\u300c\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u300d\u3068\u3057\u3066\u306f\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u3084\u9577\u671f\u8cb8\u4ed8\u91d1\u306a\u3069\u306e\u4ed6\u306b\u7279\u8a31\u6a29\u30fb\u306e\u308c\u3093\u30fb\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u8ca0\u50b5\u306e\u90e8<\/h3>\n\n\n\n<p>\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3092\u5165\u624b\u3057\u305f\u5143\u624b\u304c\u81ea\u5df1\u8cc7\u91d1\u306a\u306e\u304b\u501f\u5165\u91d1\u306a\u306e\u304b\u3092\u8868\u3057\u3066\u3044\u308b\u306e\u304c\u56f3\u306e\u53f3\u5074\u306b\u3042\u308b\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u3068\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u3067\u3059\u3002<strong>\u8ca0\u50b5\u306e\u90e8\u306f\u8fd4\u6e08\u304c\u5fc5\u8981\u306a\u501f\u5165\u91d1\u306a\u3069<\/strong>\u304c\u8a18\u8f09\u3057\u3066\u3042\u308a\u300c\u6d41\u52d5\u8ca0\u50b5\u300d\u300c\u56fa\u5b9a\u8ca0\u50b5\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"article wp-block-heading\">\u3010\u6d41\u52d5\u8ca0\u50b5\u3011<\/h4>\n\n\n\n<p>\u6d41\u52d5\u8ca0\u50b5\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6c7a\u7b97\u304b\u3089<strong>1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u306e\u7fa9\u52d9\u304c\u3042\u308b\u50b5\u52d9<\/strong>\u306e\u3053\u3068\u3067\u3001\u652f\u6255\u624b\u5f62\u30fb\u8cb7\u639b\u91d1\u30fb\u77ed\u671f\u501f\u5165\u91d1\u30fb\u672a\u6255\u91d1\u306a\u3069\u3092\u542b\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"article wp-block-heading\">\u3010\u56fa\u5b9a\u8ca0\u50b5\u3011<\/h4>\n\n\n\n<p>\u56fa\u5b9a\u8ca0\u50b5\u306f\u3001<strong>\u652f\u6255\u671f\u9650\u304c1\u5e74\u3092\u8d85\u3048\u308b\u50b5\u52d9<\/strong>\u306e\u3053\u3068\u3067\u3001\u9577\u671f\u501f\u5165\u91d1\u3001\u793e\u50b5\u3001\u9577\u671f\u524d\u53d7\u53ce\u76ca\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"article wp-block-heading\">\u7d14\u8cc7\u7523\u306e\u90e8<\/h3>\n\n\n\n<p>\u7d14\u8cc7\u7523\u306f\u3001\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3001\u3064\u307e\u308a\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u91d1\u3067\u300c\u81ea\u5df1\u8cc7\u672c\u300d\u3068\u3082\u547c\u3070\u308c\u3001\u682a\u4e3b\u304b\u3089\u306e\u51fa\u8cc7\u7b49\u3084\u4f1a\u793e\u306e\u5229\u76ca\u306e\u84c4\u7a4d\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u7d14\u8cc7\u7523\u306e\u4e2d\u5fc3\u306f\u300c\u682a\u4e3b\u8cc7\u672c\u300d\u3067\u3001<strong>\u4e8b\u696d\u306e\u5143\u624b\u3068\u306a\u308b\u300c\u8cc7\u672c\u91d1\u300d\u3068\u300c\u8cc7\u672c\u4f59\u5270\u91d1\u300d\u3001\u305d\u3057\u3066\u4f1a\u793e\u8a2d\u7acb\u304b\u3089\u84c4\u7a4d\u3057\u3066\u304d\u305f\u5229\u76ca\u3067\u3042\u308b\u300c\u5229\u76ca\u4f59\u5270\u91d1\u300d\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059<\/strong>\u3002<\/p>\n\n\n\n<h2 class=\"article 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