{"id":101351,"date":"2022-04-08T00:00:00","date_gmt":"2022-04-07T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/75394\/"},"modified":"2022-04-01T00:00:00","modified_gmt":"2022-04-01T00:00:00","slug":"75394","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/75394\/","title":{"rendered":"\u8ca1\u52d9\u8af8\u8868\u3068\u306f\uff1f\u7279\u306b\u91cd\u8981\u306a\u8ca1\u52d9\u4e09\u8868\u306e\u8aad\u307f\u65b9\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u4f01\u696d\u306e\u8ca1\u52d9\u72b6\u6cc1\u304c\u307e\u3068\u3081\u3089\u308c\u305f\u8cc7\u6599\u3067\u3042\u308b\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u306a\u8cc7\u6599\u3067\u3059\u3002\u7d4c\u55b6\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u898b\u65b9\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4e2d\u3067\u3082\u7279\u306b\u91cd\u8981\u306a\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u300d\u300c\u640d\u76ca\u8a08\u7b97\u66f8\u300d\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u300d\u3092\u4e2d\u5fc3\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u672c\u7684\u306a\u898b\u65b9\u3084\u6d3b\u7528\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8ca1\u52d9\u8af8\u8868\u3068\u306f<\/h2>\n<p>\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u4f1a\u793e\u306e\u5404\u5e74\u5ea6\u306e\u53d6\u5f15\u3092\u3059\u3079\u3066\u53cd\u6620\u3057\u305f\u3001\u4e00\u5e74\u9593\u306e\u7dcf\u5408\u7684\u306a\u6210\u7e3e\u8868\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u4e00\u822c\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e4\u3064\u3092\u7dcf\u79f0\u3057\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3>\u8ca1\u52d9\u4e09\u8868<\/h3>\n<p>\u4e0a\u8a18\u306e4\u3064\u306e\u3046\u3061\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3092\u9664\u304f3\u3064\u306e\u66f8\u985e\u306f\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3084\u696d\u7e3e\u3092\u77e5\u308b\u305f\u3081\u306b\u7279\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u8ca1\u52d9\u4e09\u8868\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u5404\u66f8\u985e\u306e\u7279\u5fb4\u3084\u9055\u3044\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3001\u8a18\u8f09\u3055\u308c\u305f\u8272\u3005\u306a\u9805\u76ee\u3084\u91d1\u984d\u306e\u610f\u5473\u304c\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u8ca1\u653f\u72b6\u614b\u3092\u793a\u3059\u66f8\u985e\u3067\u3059\u3002\u82f1\u8a9e\u3067\u306f\u300cBalance Sheet\u300d\u3068\u3044\u3044\u3001B\/S\uff08\u30d3\u30fc\u30a8\u30b9\uff09\u3068\u7565\u79f0\u3055\u308c\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/75394a.jpg\" alt=\"\" width=\"650\" height=\"619\" class=\"aligncenter size-full wp-image-75395\" \/><\/p>\n<div class=\"kyakuchu\">\u203b\u4e3b\u8981\u306a\u9805\u76ee\u306e\u307f\u8a18\u8f09\u3057\u305f\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f8b<\/div>\n<\/li>\n<\/ul>\n<li><strong>\u640d\u76ca\u8a08\u7b97\u66f8<\/strong><br \/>\n\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u4f1a\u793e\u306e\u5f53\u671f\u306e\u640d\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u66f8\u985e\u3067\u3059\u3002\u5927\u96d1\u628a\u306b\u8a00\u3046\u3068\u3001\u58f2\u4e0a\u306a\u3069\u306e\u53ce\u76ca\u304b\u3089\u69d8\u3005\u306a\u8cbb\u7528\u3092\u5f15\u3044\u3066\u3001\u5f53\u671f\u306e\u5229\u76ca\u307e\u305f\u306f\u640d\u5931\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u82f1\u8a9e\u3067\u306f\u300cProfit and Loss Statement\u300d\u3068\u3044\u3044\u3001P\/L\uff08\u30d4\u30fc\u30a8\u30eb\uff09\u3068\u7565\u79f0\u3055\u308c\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/75394b.jpg\" alt=\"\" width=\"593\" height=\"690\" class=\"aligncenter size-full wp-image-75396\" \/><\/p>\n<div class=\"kyakuchu\">\u203b\u4e3b\u8981\u306a\u9805\u76ee\u306e\u307f\u8a18\u8f09\u3057\u305f\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u4f8b<\/div>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<li><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/strong><br \/>\n\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3068\u306f\u3001\u7aef\u7684\u306b\u300c\u304a\u91d1\u304c\u3069\u306e\u3088\u3046\u306b\u5165\u308a\u3001\u3069\u306e\u3088\u3046\u306b\u51fa\u3066\u3044\u304f\u304b\u300d\u3092\u6307\u3057\u307e\u3059\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u4e00\u5e74\u9593\u306b\u3069\u306e\u3088\u3046\u306a\u8981\u56e0\u3067\u304a\u91d1\u304c\u6d41\u5165\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u8981\u56e0\u3067\u304a\u91d1\u304c\u6d41\u51fa\u3057\u305f\u304b\u3092\u30b3\u30f3\u30d1\u30af\u30c8\u306b\u307e\u3068\u3081\u305f\u66f8\u985e\u3067\u3059\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u4e0a\u5834\u4f01\u696d\u306a\u3069\u3092\u9664\u304d\u4f5c\u6210\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u6bd4\u3079\u308b\u3068\u3001\u4e2d\u8eab\u3092\u8a73\u3057\u304f\u77e5\u3089\u306a\u3044\u4eba\u304c\u591a\u3044\u3068\u8a00\u3048\u307e\u3059\u3002\u3068\u306f\u3044\u3048\u3001\u9280\u884c\u306a\u3069\u306e\u53d6\u5f15\u5148\u306b\u8cc7\u91d1\u7e70\u308a\u306e\u72b6\u6cc1\u3092\u8aac\u660e\u3059\u308b\u8cc7\u6599\u3068\u3057\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/75394c.jpg\" alt=\"\" width=\"436\" height=\"671\" class=\"aligncenter size-full wp-image-75397\" \/><\/p>\n<div class=\"kyakuchu\">\u203b\u4e3b\u8981\u306a\u9805\u76ee\u306e\u307f\u8a18\u8f09\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f8b<\/div>\n<\/li>\n<\/ul>\n<h3>\u305d\u306e\u4ed6\u306e\u8ca1\u52d9\u8af8\u8868<\/h3>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u66f8\u985e\u3068\u3057\u3066\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u52a0\u3048\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3001\u6cd5\u4eba\u7a0e\u4e8b\u696d\u6982\u6cc1\u8aac\u660e\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u7406\u58eb\u306b\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u4f9d\u983c\u3057\u305f\u308a\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3092\u9069\u7528\u3057\u305f\u308a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3055\u3089\u306a\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e0a\u8ff0\u306e\u901a\u308a\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u3072\u3068\u3064\u3067\u3059\u304c\u3001\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u660e\u7d30\u66f8\u3084\u4e8b\u696d\u6982\u6cc1\u66f8\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2>\u8ca1\u52d9\u4e09\u8868\u306e\u898b\u65b9<\/h2>\n<h3>\u8cb8\u501f\u5bfe\u7167\u8868<\/h3>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u5de6\u53f3\u4e21\u5074\u306b\u91d1\u984d\u304c\u4e26\u3093\u3067\u304a\u308a\u3001\u5de6\u5074\u306b\u306f\u4f1a\u793e\u306e\u8ca1\u7523\u306e\u72b6\u6cc1\u3092\u793a\u3059\u300c\u8cc7\u7523\u306e\u90e8\u300d\u304c\u3001\u53f3\u5074\u306b\u306f\u4f1a\u793e\u306e\u50b5\u52d9\u306e\u72b6\u6cc1\u3092\u793a\u3059\u300c\u8ca0\u50b5\u306e\u90e8\u300d\u3068\u8cc7\u672c\u91d1\u3084\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u306a\u3069\u306e\u7dcf\u984d\u3092\u793a\u3059\u300c\u7d14\u8cc7\u7523\u306e\u90e8\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u5927\u304d\u304f\u5206\u3051\u308b\u3068\u3001\u8ca0\u50b5\u306f\u305d\u306e\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u8005\u306b\u5e30\u5c5e\u3059\u308b\u91d1\u984d\u3001\u7d14\u8cc7\u7523\u306f\u305d\u306e\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u91d1\u984d\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u3068\u53f3\u306e\u91d1\u984d\u3001\u3064\u307e\u308a\u300c\u8cc7\u7523\u300d\u306e\u5408\u8a08\u3068\u300c\u8ca0\u50b5\uff0b\u7d14\u8cc7\u7523\u300d\u306e\u5408\u8a08\u306e\u91d1\u984d\u306f\u4e00\u81f4\u3059\u308b\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u8907\u5f0f\u7c3f\u8a18\u306b\u57fa\u3065\u304d\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u4f5c\u6210\u3055\u308c\u308b\u305f\u3081\u3067\u3001\u300c\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u300d\u3068\u3044\u3046\u547c\u79f0\u3082\u3001\u5de6\u53f3\u304c\u30d0\u30e9\u30f3\u30b9\u3059\u308b\u3068\u3053\u308d\u304b\u3089\u6765\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong><br \/>\n\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u300d\u3068\u306f\u3001\u7dcf\u8cc7\u672c\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u306e\u5408\u8a08\uff09\u306b\u5bfe\u3059\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u91d1\u984d\u306e\u5272\u5408\u3092\u6307\u3057\u307e\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u306f\u3001\u7d14\u8cc7\u7523\u304b\u3089\u65b0\u682a\u4e88\u7d04\u6a29\u3084\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u3092\u9664\u3044\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u307b\u307c\u540c\u3058\u610f\u5473\u3092\u8868\u3057\u307e\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"calc03\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff08\uff05\uff09 = \u81ea\u5df1\u8cc7\u672c \/ \u7dcf\u8cc7\u672c \u00d7 100<\/div>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u5272\u5408\u304c\u9ad8\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u8fd4\u6e08\u7fa9\u52d9\u304c\u3042\u308b\u8ca0\u50b5\u306e\u5272\u5408\u304c\u5c11\u306a\u304f\u3001\u8ca1\u52d9\u57fa\u76e4\u306e\u5b89\u5b9a\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u9006\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u5c0f\u3055\u3044\u5834\u5408\u306f\u8ca0\u50b5\u306e\u5272\u5408\u304c\u9ad8\u304f\u3001\u8ca1\u52d9\u7684\u306a\u5b89\u5b9a\u6027\u306f\u52a3\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u696d\u7a2e\u306b\u3088\u3063\u3066\u3082\u5927\u304d\u304f\u7570\u306a\u308a\u3001\u4f55\uff05\u7a0b\u5ea6\u306a\u3089\u826f\u3044\u3068\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u3002<br \/>\n\u307e\u305f\u3001\u305f\u3068\u3048\u3070\u501f\u5165\u3092\u884c\u3046\u3068\u8ca0\u50b5\u304c\u5897\u3048\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u843d\u3061\u307e\u3059\u304c\u3001\u305d\u306e\u70b9\u3060\u3051\u306b\u7740\u76ee\u305b\u305a\u306b\u3001\u8cc7\u7523\u306e\u6d3b\u7528\u306e\u72b6\u6cc1\u3084\u6295\u8cc7\u52b9\u679c\u3068\u30bb\u30c3\u30c8\u3067\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<p>&nbsp;<\/p>\n<li><strong>\u6d41\u52d5\u6bd4\u7387<\/strong><br \/>\n\u6d41\u52d5\u6bd4\u7387\u306f\u3001\u6d41\u52d5\u8ca0\u50b5\u306b\u5bfe\u3059\u308b\u6d41\u52d5\u8cc7\u7523\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3059\u3002\u6d41\u52d5\u8cc7\u7523\u306f\u5546\u54c1\u3084\u58f2\u639b\u91d1\u306a\u3069\u4e00\u5e74\u4ee5\u5185\u306b\u304a\u91d1\u306b\u63db\u3048\u3089\u308c\u308b\u8cc7\u7523\u3001\u6d41\u52d5\u8ca0\u50b5\u306f\u8cb7\u639b\u91d1\u3084\u77ed\u671f\u501f\u5165\u91d1\u306a\u3069\u4e00\u5e74\u4ee5\u5185\u306b\u652f\u6255\u3044\u304c\u751f\u3058\u308b\u50b5\u52d9\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u3001\u6d41\u52d5\u6bd4\u7387\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"calc03\">\u6d41\u52d5\u6bd4\u7387\uff08\uff05\uff09=\u3000\u6d41\u52d5\u8cc7\u7523 \/ \u6d41\u52d5\u8ca0\u50b5 \u00d7 100<\/div>\n<p>\u6d41\u52d5\u6bd4\u7387\u304c100%\u3092\u8d85\u3048\u3066\u9ad8\u3044\u307b\u3069\u3001\u8fd1\u3044\u3046\u3061\u306b\u6d41\u51fa\u3059\u308b\u304a\u91d1\u3088\u308a\u3082\u6d41\u5165\u3059\u308b\u304a\u91d1\u304c\u591a\u304f\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u4f59\u88d5\u304c\u3042\u308b\u72b6\u614b\u306b\u306a\u308a\u307e\u3059\u3002\u9006\u306b\u3001\u6d41\u52d5\u6bd4\u7387\u304c100%\u3092\u4e0b\u56de\u3063\u3066\u4f4e\u304f\u306a\u308b\u307b\u3069\u6d41\u51fa\u3059\u308b\u304a\u91d1\u304c\u591a\u304f\u3001\u8cc7\u91d1\u304c\u30b7\u30e7\u30fc\u30c8\u3057\u306a\u3044\u305f\u3081\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u3068\u8a00\u3048\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>\u640d\u76ca\u8a08\u7b97\u66f8<\/h3>\n<p>\u4f1a\u793e\u306e\u53ce\u76ca\u3084\u8cbb\u7528\u306b\u3082\u8272\u3005\u306a\u7a2e\u985e\u304c\u3042\u308a\u3001\u305d\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u7570\u306a\u308b\u7b87\u6240\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u898b\u308b\u3068\u3001\u300c\u5229\u76ca\u300d\u306b\u3082\u8272\u3005\u306a\u7a2e\u985e\u304c\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u58f2\u4e0a\u7dcf\u5229\u76ca<\/strong><br \/>\n\u58f2\u4e0a\u7dcf\u5229\u76ca\u306f\u7c97\u5229\uff08\u3042\u3089\u308a\uff09\u3068\u3082\u8a00\u308f\u308c\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"calc03\">\u58f2\u4e0a\u7dcf\u5229\u76ca\uff1d\u58f2\u4e0a\u9ad8\uff0d\u58f2\u4e0a\u539f\u4fa1<\/div>\n<p>\u58f2\u4e0a\u304b\u3089\u3001\u8ca9\u58f2\u3059\u308b\u88fd\u54c1\u3084\u5546\u54c1\u306e\u539f\u4fa1\u3092\u5f15\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u5546\u54c1\u3092\u6271\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<p>&nbsp;<\/p>\n<li><strong>\u55b6\u696d\u5229\u76ca<\/strong><br \/>\n\u55b6\u696d\u5229\u76ca\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"calc03\">\u55b6\u696d\u5229\u76ca\uff1d\u58f2\u4e0a\u7dcf\u5229\u76ca\uff0d\u8ca9\u58f2\u8cbb\u304a\u3088\u3073\u4e00\u822c\u7ba1\u7406\u8cbb<\/div>\n<p>\u4eba\u4ef6\u8cbb\u3092\u306f\u3058\u3081\u3001\u55b6\u696d\u306b\u5fc5\u8981\u306a\u5404\u7a2e\u8cbb\u7528\u3092\u5f15\u3044\u305f\u5f8c\u306e\u5229\u76ca\u304c\u55b6\u696d\u5229\u76ca\u3067\u3001\u672c\u696d\u306e\u5229\u76ca\u3092\u8868\u3057\u307e\u3059\u3002<\/li>\n<p>&nbsp;<\/p>\n<li><strong>\u7d4c\u5e38\u5229\u76ca<\/strong><br \/>\n\u7d4c\u5e38\u5229\u76ca\u306f\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u3001\u672c\u696d\u4ee5\u5916\u306e\u8981\u56e0\u3082\u542b\u3080\u7d4c\u5e38\u7684\u306a\u5229\u76ca\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<div class=\"calc03\">\u7d4c\u5e38\u5229\u76ca\uff1d\u55b6\u696d\u5229\u76ca\uff0b\u55b6\u696d\u5916\u53ce\u76ca\uff0d\u55b6\u696d\u5916\u8cbb\u7528<\/div>\n<p>\u55b6\u696d\u5916\u53ce\u76ca\u306b\u306f\u3001\u672c\u696d\u4ee5\u5916\u306e\u4e0d\u52d5\u7523\u53ce\u5165\u3001\u53d7\u53d6\u5229\u606f\u3001\u53d7\u53d6\u914d\u5f53\u306a\u3069\u304c\u3042\u308a\u3001\u55b6\u696d\u5916\u8cbb\u7528\u306b\u306f\u652f\u6255\u5229\u606f\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<p>&nbsp;<\/p>\n<li><strong>\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca<\/strong><br \/>\n\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"calc03\">\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\uff1d\u7d4c\u5e38\u5229\u76ca\uff0b\u7279\u5225\u5229\u76ca\uff0d\u7279\u5225\u640d\u5931<\/div>\n<p>\u7279\u5225\u5229\u76ca\u3068\u7279\u5225\u640d\u5931\u306f\u3001\u7d4c\u5e38\u7684\u3067\u306f\u306a\u3044\u4f8b\u5916\u7684\u306a\u5229\u76ca\u30fb\u640d\u5931\u3067\u3042\u308a\u3001\u305f\u3068\u3048\u3070\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u6642\u306e\u58f2\u5374\u76ca\u3084\u58f2\u5374\u640d\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u5225\u5229\u76ca\u30fb\u640d\u5931\u3092\u52a0\u6e1b\u3057\u305f\u5f8c\u306e\u5229\u76ca\u304c\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\u3067\u3001\u3053\u306e\u91d1\u984d\u304c\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u306e\u524d\u63d0\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<p>&nbsp;<\/p>\n<li><strong>\u5f53\u671f\u7d14\u5229\u76ca<\/strong><br \/>\n\u5f53\u671f\u7d14\u5229\u76ca\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"calc03\">\u5f53\u671f\u7d14\u5229\u76ca\uff1d\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca\uff0d\u6cd5\u4eba\u7a0e\u304a\u3088\u3073\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u7b49<\/div>\n<p>\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u7b49\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u305d\u308c\u3092\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001\u4f1a\u793e\u306b\u6b8b\u308b\u5f53\u671f\u306e\u6700\u7d42\u7684\u306a\u5229\u76ca\u306b\u306a\u308a\u307e\u3059\u3002\u5f15\u304b\u308c\u308b\u7a0e\u3068\u3057\u3066\u306f\u6cd5\u4eba\u7a0e\u306b\u52a0\u3048\u3066\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3084\u6cd5\u4eba\u4e8b\u696d\u7a0e\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8<\/h3>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u55b6\u696d\u6d3b\u52d5\u3001\u6295\u8cc7\u6d3b\u52d5\u3001\u8ca1\u52d9\u6d3b\u52d5\u306e3\u3064\u306b\u5206\u3051\u3066\u8868\u793a\u3055\u308c\u3001\u5404\u6d3b\u52d5\u3067\u5f53\u671f\u306b\u3044\u304f\u3089\u304a\u91d1\u304c\u5897\u3048\u305f\u304b\u3001\u307e\u305f\u306f\u6e1b\u3063\u305f\u304b\u3092\u793a\u3057\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u6d3b\u52d5\u306b\u304a\u3044\u3066\u30d7\u30e9\u30b9\u306b\u306a\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u3080\u3057\u308d\u30de\u30a4\u30ca\u30b9\u306e\u6d3b\u52d5\u3082\u3042\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><br \/>\n\u4f1a\u793e\u306e\u672c\u696d\u3067\u306e\u304a\u91d1\u306e\u6d41\u5165\u30fb\u6d41\u51fa\u306b\u3088\u308a\u751f\u3058\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u6e1b\u3092\u8868\u3057\u307e\u3059\u3002\u4e00\u756a\u91cd\u8981\u306a\u6307\u6a19\u3067\u3001\u30d7\u30e9\u30b9\u3067\u3042\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/li>\n<p>&nbsp;<\/p>\n<li><strong>\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><br \/>\n\u8a2d\u5099\u6295\u8cc7\u3084\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306a\u3069\u3001\u6295\u8cc7\u6d3b\u52d5\u3067\u306e\u304a\u91d1\u306e\u6d41\u5165\u30fb\u6d41\u51fa\u306b\u3088\u308a\u751f\u3058\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u5897\u6e1b\u3092\u8868\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u55b6\u696d\u6d3b\u52d5\u306e\u30d7\u30e9\u30b9\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u304b\u3089\u6295\u8cc7\u3092\u884c\u3048\u3070\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306f\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308a\u3001\u30de\u30a4\u30ca\u30b9\u306f\u5fc5\u305a\u3057\u3082\u60aa\u3044\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<p>&nbsp;<\/p>\n<li><strong>\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc<\/strong><br 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