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title=\"CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u304c\u5b8c\u5168\u7121\u6599\u3067\u5229\u7528\u3067\u304d\u308b\u7406\u7531\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u304c\u5b8c\u5168\u7121\u6599\u3067\u5229\u7528\u3067\u304d\u308b\u7406\u7531<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanzei-kaikeishori\/#%E7%B4%AF%E8%A8%88%E7%99%BB%E9%8C%B2%E8%80%85%E6%95%B0%E3%81%AF80%E4%B8%87%E4%BA%BA%E3%82%92%E7%AA%81%E7%A0%B4\" title=\"\u7d2f\u8a08\u767b\u9332\u8005\u6570\u306f80\u4e07\u4eba\u3092\u7a81\u7834\">\u7d2f\u8a08\u767b\u9332\u8005\u6570\u306f80\u4e07\u4eba\u3092\u7a81\u7834<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanzei-kaikeishori\/#CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%A7%E7%B0%BF%E8%A8%98%E6%A4%9C%E5%AE%9A%E3%81%AB%E5%90%88%E6%A0%BC%E3%81%97%E3%81%9F%E6%96%B9%E3%81%AE%E5%A3%B0\" title=\"CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7c3f\u8a18\u691c\u5b9a\u306b\u5408\u683c\u3057\u305f\u65b9\u306e\u58f0\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7c3f\u8a18\u691c\u5b9a\u306b\u5408\u683c\u3057\u305f\u65b9\u306e\u58f0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanzei-kaikeishori\/#%E3%83%A1%E3%83%BC%E3%83%AB%E3%82%A2%E3%83%89%E3%83%AC%E3%82%B9%E7%99%BB%E9%8C%B2%E3%81%A0%E3%81%91%E3%81%A7%E5%85%A8%E3%82%B3%E3%83%B3%E3%83%86%E3%83%B3%E3%83%84%E3%81%8C%E5%88%A9%E7%94%A8%E5%8F%AF%E8%83%BD\" title=\"\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u767b\u9332\u3060\u3051\u3067\u5168\u30b3\u30f3\u30c6\u30f3\u30c4\u304c\u5229\u7528\u53ef\u80fd\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u767b\u9332\u3060\u3051\u3067\u5168\u30b3\u30f3\u30c6\u30f3\u30c4\u304c\u5229\u7528\u53ef\u80fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanzei-kaikeishori\/#%E3%81%93%E3%81%AE%E3%82%B3%E3%83%A9%E3%83%A0%E3%82%92%E8%AA%AD%E3%82%93%E3%81%A7%E3%81%84%E3%82%8B%E3%81%82%E3%81%AA%E3%81%9F%E3%81%AB%E3%81%8A%E3%81%99%E3%81%99%E3%82%81%E3%81%AE%E3%82%B3%E3%83%BC%E3%82%B9\" title=\"\u3053\u306e\u30b3\u30e9\u30e0\u3092\u8aad\u3093\u3067\u3044\u308b\u3042\u306a\u305f\u306b\u304a\u3059\u3059\u3081\u306e\u30b3\u30fc\u30b9\">\u3053\u306e\u30b3\u30e9\u30e0\u3092\u8aad\u3093\u3067\u3044\u308b\u3042\u306a\u305f\u306b\u304a\u3059\u3059\u3081\u306e\u30b3\u30fc\u30b9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.cpa-learning.com\/column\/keiri\/kanzei-kaikeishori\/#%E3%81%BE%E3%81%A8%E3%82%81\" title=\"\u307e\u3068\u3081\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%96%A2%E7%A8%8E%E3%81%A8%E3%81%AF\"><\/span>\u95a2\u7a0e\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u95a2\u7a0e\u3068\u306f\u3001\u5916\u56fd\u304b\u3089\u306e\u8f38\u5165\u54c1\u306b\u8ab2\u3055\u308c\u308b\u56fd\u7a0e\u3067\u3059\u3002\u6cd5\u4eba\u7a0e\u3084\u6240\u5f97\u7a0e\u306a\u3069\u306e\u79df\u7a0e\u3068\u540c\u3058\u304f\u3001\u56fd\u5bb6\u306e\u8ca1\u6e90\u3068\u3057\u3066\u91cd\u8981\u306a\u4f4d\u7f6e\u3092\u5360\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u95a2\u7a0e\u3092\u304b\u3051\u308b\u76ee\u7684\u306f\u3001\u56fd\u5185\u7523\u696d\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u5b89\u3044\u5916\u56fd\u88fd\u54c1\u304c\u5927\u91cf\u306b\u56fd\u5185\u5e02\u5834\u306b\u51fa\u56de\u308b\u3068\u56fd\u5185\u306e\u88fd\u54c1\u304c\u4fa1\u683c\u7af6\u4e89\u306b\u8ca0\u3051\u3001\u81ea\u56fd\u306e\u7523\u696d\u304c\u5ec3\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u88fd\u54c1\u306b\u95a2\u7a0e\u3092\u304b\u3051\u308b\u3053\u3068\u3067\u88fd\u54c1\u306e\u30b3\u30b9\u30c8\u304c\u4e0a\u6607\u3057\u5e02\u5834\u4fa1\u683c\u3082\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8f38\u5165\u54c1\u3068\u56fd\u5185\u54c1\u306e\u5e02\u5834\u7af6\u4e89\u304c\u8abf\u6574\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u95a2\u7a0e\u7387\u306f\u3001\u7a0e\u95a2\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u5b9f\u884c\u95a2\u7a0e\u7387\u8868*\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003*\uff1a<a href=\"https:\/\/www.customs.go.jp\/tariff\/2023_04_01\/index.htm\">\u7a0e\u95a2\u3000\u5b9f\u884c\u95a2\u7a0e\u7387\u8868\uff082023\u5e744\u67081\u65e5\u7248\uff09<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%B8%80%E8%88%AC%E7%9A%84%E3%81%AA%E8%BC%B8%E5%85%A5%E3%81%AE%E6%B5%81%E3%82%8C\"><\/span>\u4e00\u822c\u7684\u306a\u8f38\u5165\u306e\u6d41\u308c<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u4ed5\u5165\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u3001\u4e00\u822c\u7684\u306a\u8f38\u5165\u306e\u6d41\u308c\u3092\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4e00\u822c\u7684\u306a\u8f38\u5165\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4e00\u822c\u7684\u306a\u8f38\u5165\u306e\u6d41\u308c<\/p>\r\n\r\n\r\n\r\n<ol>\r\n<li>\u8f38\u5165\u8005\u304c\u5546\u54c1\u3092\u6ce8\u6587<\/li>\r\n\r\n\r\n\r\n<li>\u8f38\u51fa\u76f8\u624b\u56fd\u3067\u3001\u5546\u54c1\u3092\u4e57\u305b\u305f\u30b3\u30f3\u30c6\u30ca\u304c\u8239\uff08\u307e\u305f\u306f\u98db\u884c\u6a5f\uff09\u306b\u7a4d\u307e\u308c\u8f38\u9001\u958b\u59cb<\/li>\r\n\r\n\r\n\r\n<li>\u8f38\u51fa\u8005\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9*1\u304c\u9001\u4ed8\u3055\u308c\u308b<\/li>\r\n\r\n\r\n\r\n<li>\u65e5\u672c\u306e\u6e2f\uff08\u7a7a\u6e2f\uff09\u306b\u5546\u54c1\u304c\u5230\u7740\u3057\u3001\u4fdd\u7a0e\u5730\u57df*2\u306b\u642c\u5165\u3055\u308c\u308b<\/li>\r\n\r\n\r\n\r\n<li>\u7a0e\u95a2\u306b\u8f38\u5165\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u95a2\u7a0e\u3068\u8f38\u5165\u6d88\u8cbb\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b<\/li>\r\n\r\n\r\n\r\n<li>\u7a0e\u95a2\u304c\u7533\u544a\u66f8\u985e\u306e\u5be9\u67fb\u3092\u884c\u3044\u3001\u554f\u984c\u306a\u3051\u308c\u3070\u8f38\u5165\u8a31\u53ef\u901a\u77e5\u66f8\u304c\u4ea4\u4ed8\u3055\u308c\u308b<\/li>\r\n\r\n\r\n\r\n<li>\u4fdd\u7a0e\u5730\u57df\u304b\u3089\u8f38\u5165\u5546\u54c1\u3092\u5f15\u304d\u53d6\u308b<\/li>\r\n\r\n\r\n\r\n<li>\u56fd\u5185\u53d6\u5f15\u958b\u59cb<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p>\u4e0a\u8a185\u304b\u30897\u306e\u8f38\u5165\u624b\u7d9a\u304d\u306f\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u3068\u7269\u6d41\u8a2d\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u4e00\u822c\u7684\u306b\u306f\u3001\u30d5\u30a9\u30ef\u30fc\u30c0\u30fc\u3068\u547c\u3070\u308c\u308b\u5229\u7528\u904b\u9001\u4e8b\u696d\u8005\uff08\u6df7\u8f09\u696d\u8005\u3001\u8ca8\u7269\u53d6\u6271\u696d\u8005\uff09\u306b\u624b\u7d9a\u304d\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>*1\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u306f\uff1a\u6d77\u5916\u306e\u8f38\u51fa\u8005\u304c\u56fd\u5185\u306e\u8f38\u5165\u8005\u5b9b\u3066\u306b\u767a\u884c\u3059\u308b\u8ca8\u7269\u306e\u9001\u308a\u72b6\u306e\u3053\u3068\u3067\u8f38\u5165\u7533\u544a\u6642\u306b\u5fc5\u8981\u306b\u306a\u308b\u66f8\u985e<\/p>\r\n\r\n\r\n\r\n<p>*2\u4fdd\u7a0e\u5730\u57df\u3068\u306f\uff1a\u8f38\u5165\u624b\u7d9a\u304d\u304c\u7559\u4fdd\u3055\u308c\u305f\u72b6\u614b\u3067\u5916\u56fd\u8ca8\u7269\u306e\u4e00\u6642\u7684\u306a\u4fdd\u7ba1\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u6240\u306e\u3053\u3068\u3002\u901a\u95a2\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u306e\u5834\u6240\u3067\u3082\u3042\u308b<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%BC%B8%E5%85%A5%E4%BB%95%E5%85%A5%E6%99%82%E3%81%AE%E4%BC%9A%E8%A8%88%E5%87%A6%E7%90%86%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\"><\/span>\u8f38\u5165\u4ed5\u5165\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u56fd\u5185\u4ed5\u5165\u3068\u9055\u3044\u3001\u8f38\u5165\u4ed5\u5165\u306f\u53d6\u5f15\u306b\u81f3\u308b\u307e\u3067\u306e\u904e\u7a0b\u304c\u8907\u96d1\u3067\u3059\u3002\u5546\u54c1\u306e\u4ed5\u5165\u6642\u306b\u306f\u3001\u672c\u4f53\u4fa1\u683c\u3060\u3051\u3067\u306a\u304f\u3001\u6d77\u5916\u904b\u8cc3\u3001\u4fdd\u967a\u6599\u3001\u30b3\u30f3\u30c6\u30ca\u904b\u9001\u6599\u3084\u8f38\u5165\u4ee3\u884c\u696d\u8005\u3078\u306e\u624b\u6570\u6599\u306a\u3069\u306e\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u56fd\u5185\u53d6\u5f15\u306b\u306f\u306a\u3044\u3053\u308c\u3089\u306e\u8cbb\u7528\u306f\u3001\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u8ff7\u3046\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u306f\u3001\u8f38\u5165\u306e\u904e\u7a0b\u306b\u6cbf\u3044\u306a\u304c\u3089\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u3054\u3068\u306b\u3069\u306e\u3088\u3046\u306a\u4ed5\u8a33\u3092\u884c\u3046\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B3%A8%E6%96%87%E6%99%82\"><\/span>\u6ce8\u6587\u6642<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>\u56fd\u5185\u3067\u6d77\u5916\u306e\u5546\u54c1\u3092\u6ce8\u6587\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u306f\u4ed5\u8a33\u306f\u884c\u3044\u307e\u305b\u3093\u3002\u3053\u306e\u6642\u70b9\u3067\u306f\u3001\u307e\u3060\u7269\u54c1\u306e\u79fb\u52d5\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u767a\u751f\u3057\u3066\u304a\u3089\u305a\u3001\u5b9f\u8cea\u7684\u306a\u4fa1\u5024\u5909\u52d5\u304c\u8d77\u304d\u3066\u3044\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53d6\u5f15\u4f8b\uff1a\u4e2d\u56fd\u306eEC\u30b5\u30a4\u30c8\u304b\u3089\u5546\u54c1A\uff08\u91d1\u984d20,000\u5143\uff09\u3092\u6ce8\u6587\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u4ed5\u8a33\u306a\u3057<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%88%B9%E7%A9%8D%E6%99%82\"><\/span>\u8239\u7a4d\u6642<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>\u8cbf\u6613\u3054\u3068\u306b\u53d6\u5f15\u6761\u4ef6\u306e\u7570\u306a\u308b\u8f38\u5165\u53d6\u5f15\u306b\u306f\u3001\u4ed5\u8a33\u8a08\u4e0a\u65e5\u306b\u95a2\u3059\u308b\u4e00\u5b9a\u306e\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u8f38\u51fa\u56fd\u3067\u5546\u54c1\u3092\u8239\uff08\u307e\u305f\u306f\u98db\u884c\u6a5f\uff09\u306b\u7a4d\u3093\u3060\u6642\u70b9\uff08\u8239\u7a4d\u57fa\u6e96\uff09\u304c\u591a\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8239\u7a4d\u57fa\u6e96\u3067\u306e\u4ed5\u8a33\u8a08\u4e0a\u65e5\u306f\u3001\u8f38\u51fa\u5074\u306e\u8239\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u8239\u8377\u8a3c\u5238\uff08B\/L\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8239\u7a4d\u65e5\uff08B\/L date\uff09\u306b\u306a\u308a\u307e\u3059\u3002\u8239\u8377\u8a3c\u5238\u306f\u8ca8\u7269\u306e\u5f15\u304d\u6e21\u3057\u3092\u8a3c\u660e\u3059\u308b\u91cd\u8981\u306a\u6709\u4fa1\u8a3c\u5238\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53d6\u5f15\u4f8b\uff1a\u4e2d\u56fd\u306eEC\u30b5\u30a4\u30c8\u3067\u6ce8\u6587\u3057\u305f\u5546\u54c1A\uff08\u91d1\u984d20,000\u5143\uff09\u306b\u3064\u3044\u3066\u3001\u8f38\u51fa\u8005\u304b\u3089\u8239\u8377\u8a3c\u5238\u304c\u9001\u3089\u308c\u3066\u304d\u305f\u3002\u8239\u8377\u8a3c\u5238\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8239\u7a4d\u65e5\u306f8\u670829\u65e5\u3067\u3042\u3063\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>8\u670829\u65e5\u306e\u30ec\u30fc\u30c8\u306f1\u5143\uff1d20\u5186*\u3067\u3042\u308b\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u65e5\u4ed8<\/td>\r\n<td>\u501f\u65b9\u79d1\u76ee<\/td>\r\n<td>\u501f\u65b9\u91d1\u984d<\/td>\r\n<td>\u8cb8\u65b9\u79d1\u76ee<\/td>\r\n<td>\u8cb8\u65b9\u91d1\u984d<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>8\/29<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>400,000\u5186<\/td>\r\n<td>\u8cb7\u639b\u91d1<\/td>\r\n<td>400,000\u5186<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u5546\u54c1\u672c\u4f53\u4fa1\u683c\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u4ed5\u5165\u9ad8\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>*\u63db\u7b97\u30ec\u30fc\u30c8\uff1a\u65e5\u672c\u5186\u306b\u63db\u7b97\u3059\u308b\u30ec\u30fc\u30c8\u306f\u3001\u8239\u7a4d\u65e5\u306e8\u670829\u65e5\u306e\u30ec\u30fc\u30c8\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4ed5\u8a33\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u300c<a href=\"https:\/\/docs.google.com\/document\/d\/1AmA3wTIHZ8Qce9XoQ5TE_rVrLX5kIDn5k3KlBbJxkb0\/edit#heading=h.5gk9uhop6xgg\">\u8f38\u5165\u4ed5\u5165\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u6ce8\u610f\u3059\u308b\u3053\u3068<\/a>\u300d\u3067\u3082\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%BC%B8%E5%85%A5%E9%80%9A%E9%96%A2%E6%99%82\"><\/span>\u8f38\u5165\u901a\u95a2\u6642<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u901a\u95a2\u6642\u306b\u306f\u3001\u8f38\u5165\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304a\u3088\u3073\u95a2\u7a0e\u3068\u8f38\u5165\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u3092\u884c\u3044\u3001\u8f38\u5165\u8a31\u53ef\u3092\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53d6\u5f15\u4f8b\uff1a9\u67085\u65e5\u306e\u901a\u95a2\u6642\u306b\u95a2\u7a0e\u3068\u8f38\u5165\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u65e5\u4ed8<\/td>\r\n<td>\u501f\u65b9\u79d1\u76ee<\/td>\r\n<td>\u501f\u65b9\u91d1\u984d<\/td>\r\n<td>\u8cb8\u65b9\u79d1\u76ee<\/td>\r\n<td>\u8cb8\u65b9\u91d1\u984d<\/td>\r\n<td>\u6458\u8981<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>9\/5<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>20,800\u5186<\/td>\r\n<td>\u666e\u901a\u9810\u91d1<\/td>\r\n<td>30,800\u5186<\/td>\r\n<td>\u95a2\u7a0e<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0<\/td>\r\n<td>\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49<\/td>\r\n<td>7,800\u5186<\/td>\r\n<td>\u00a0<\/td>\r\n<td>\u00a0<\/td>\r\n<td>\u8f38\u5165\u6d88\u8cbb\u7a0e\uff08\u56fd\u7a0e\uff09<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u00a0<\/td>\r\n<td>\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49<\/td>\r\n<td>2,200\u5186<\/td>\r\n<td>\u00a0<\/td>\r\n<td>\u00a0<\/td>\r\n<td>\u8f38\u5165\u6d88\u8cbb\u7a0e\uff08\u5730\u65b9\u7a0e\uff09<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u3067\u306e\u4ed5\u8a33\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>\u95a2\u7a0e\u306f\u300c\u4ed5\u5165\u9ad8\u300d\u3001\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u300d\u3067\u51e6\u7406\u3059\u308b<\/li>\r\n\r\n\r\n\r\n<li>\u8f38\u5165\u306b\u3082\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3059\u308b<\/li>\r\n\r\n\r\n\r\n<li>\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u56fd\u5185\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\uff08\u4ed5\u5165\u4fa1\u683c\u00d710\uff05\uff09\u3068\u7570\u306a\u308b<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u5185\u3001\u4e00\u3064\u76ee\u306e\u300c\u95a2\u7a0e\u306f\u300c\u4ed5\u5165\u9ad8\u300d\u3001\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u300d\u3067\u51e6\u7406\u3059\u308b\u300d\u306f\u5f8c\u8ff0\u3059\u308b\u300c<a href=\"https:\/\/docs.google.com\/document\/d\/1AmA3wTIHZ8Qce9XoQ5TE_rVrLX5kIDn5k3KlBbJxkb0\/edit#heading=h.5gk9uhop6xgg\">\u8f38\u5165\u4ed5\u5165\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u6ce8\u610f\u3059\u308b\u3053\u3068<\/a>\u300d\u306e\u4e2d\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u6b8b\u308a\u306e2\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u8f38\u5165\u306b\u3082\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3059\u308b<\/h4>\r\n\r\n\r\n\r\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u539f\u5247\u56fd\u5185\u8ab2\u7a0e\u53d6\u5f15\u306e\u307f\u306b\u767a\u751f\u3059\u308b\u306e\u3067\u3001\u6d77\u5916\u304b\u3089\u7269\u3092\u4ed5\u5165\u308c\u308b\u8f38\u5165\u4ed5\u5165\u306f\u300c\u4e0d\u8ab2\u7a0e\u300d\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4f8b\u5916\u3068\u3057\u3066\u4fdd\u7a0e\u5730\u57df\u304b\u3089\u5f15\u304d\u53d6\u3089\u308c\u308b\u5916\u56fd\u8ca8\u7269\uff08\u8f38\u5165\u54c1\uff09\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002*1<\/p>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u8005\u306f\u539f\u5247\u3068\u3057\u3066\u5f15\u304d\u53d6\u308a\u6642\u307e\u3067\u306b\u7a0e\u95a2\u306b\u8f38\u5165\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002*2\u3000\u3053\u306e\u3068\u304d\u306b\u7d0d\u3081\u308b\u6d88\u8cbb\u7a0e\u3092\u300c\u8f38\u5165\u6d88\u8cbb\u7a0e\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>*1\u6839\u62e0\u6cd5\u4ee4\uff1a\u6d88\u8cbb\u7a0e\u6cd5\u7b2c4\u6761\u30015\u6761<\/p>\r\n\r\n\r\n\r\n<p>*2\u6839\u62e0\u6cd5\u4ee4\uff1a\u6d88\u8cbb\u7a0e\u6cd5\u7b2c47\u6761\u300150\u6761<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=363AC0000000108\">\u6d88\u8cbb\u7a0e\u6cd5<\/a><\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u56fd\u5185\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\uff08\u4ed5\u5165\u4fa1\u683c\u00d710\uff05\uff09\u3068\u7570\u306a\u308b<\/h4>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u901a\u5e38\u306e\u56fd\u5185\u8ab2\u7a0e\u4ed5\u5165\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u3068\u7570\u306a\u308a\u3001\u300c\u4ed5\u5165\u4fa1\u683c\u00d710\uff05\u300d\u3067\u306f\u7b97\u51fa\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u6d88\u8cbb\u7a0e\u306e\u91d1\u984d\u7b97\u5b9a\u306e\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u8f38\u5165\u6d88\u8cbb\u7a0e\uff1d\uff08CIF\u4fa1\u683c+\u95a2\u7a0e\uff09\u00d7\u6d88\u8cbb\u7a0e\u7387\uff0810\uff05\uff09<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>CIF\u4fa1\u683c\u3068\u306f\u3001\u5546\u54c1\u4fa1\u683c\u306b\u6d77\u5916\u304b\u3089\u8f38\u5165\u6e2f\u307e\u3067\u306e\u904b\u8cc3\u3084\u4fdd\u967a\u6599\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3067\u3059\u3002\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u3001\u53d6\u5f15\u3054\u3068\u306eCIF\u4fa1\u683c\u3092\u57fa\u6e96\u306b\u500b\u5225\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u56fd\u5185\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\uff08\u4ed5\u5165\u4fa1\u683c\u00d710\uff05\uff09\u306e\u3088\u3046\u306b\u4e00\u5f8b10\uff05\u306e\u8ab2\u7a0e\u4ed5\u5165\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u4ed5\u8a33\u5165\u529b\u3059\u308b\u969b\u3001\u7a0e\u8fbc\u91d1\u984d\u3067\u6d88\u8cbb\u7a0e\u3092\u81ea\u52d5\u8a08\u7b97\u3055\u305b\u308b\u3068\u7a0e\u984d\u306b\u8aa4\u308a\u304c\u751f\u3058\u307e\u3059\u3002\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u3001\u56fd\u7a0e\u3068\u5730\u65b9\u7a0e\u306b\u533a\u5206\u3057\u305d\u308c\u305e\u308c\u624b\u5165\u529b\u3067\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%94%AF%E6%89%95%E6%99%82\"><\/span>\u652f\u6255\u6642<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>\u5546\u54c1\u3092\u4fdd\u7a0e\u5730\u57df\u304b\u3089\u5f15\u304d\u53d6\u308a\u3001\u4ee3\u91d1\u3092\u652f\u6255\u3063\u305f\u6642\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4ed5\u8a33\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53d6\u5f15\u4f8b\uff1a\u8f38\u5165\u3057\u305f\u5546\u54c1\u306e\u4ee3\u91d1\u3092\u666e\u901a\u9810\u91d1\u304b\u3089\u652f\u6255\u3063\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u501f\u65b9\u79d1\u76ee<\/td>\r\n<td>\u501f\u65b9\u91d1\u984d<\/td>\r\n<td>\u8cb8\u65b9\u79d1\u76ee<\/td>\r\n<td>\u8cb8\u65b9\u91d1\u984d<\/td>\r\n<td>\u6458\u8981<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8cb7\u639b\u91d1<\/td>\r\n<td>400,000\u5186<\/td>\r\n<td>\u666e\u901a\u9810\u91d1<\/td>\r\n<td>400,000\u5186<\/td>\r\n<td>\u5546\u54c1\u4ee3\u91d1\u306e\u652f\u6255<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u652f\u6255\u6642\u306b\u306f\u3001\u8239\u7a4d\u6642\u306b\u767a\u751f\u3057\u305f\u8cb7\u639b\u91d1\u3092\u53d6\u308a\u5d29\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u53d6\u5f15\u306b\u306f\u3001\u8239\u7a4d\u6642\u304b\u3089\u652f\u6255\u6642\u307e\u3067\u306b\u4e0a\u8a18\u3067\u8aac\u660e\u3057\u305f\u4ee5\u5916\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u4ee3\u8868\u7684\u306a\u8cbb\u7528\u306e\u5185\u5bb9\u3068\u52d8\u5b9a\u79d1\u76ee\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u7d4c\u7406\u65b9\u5f0f\u306f\u672c\u5247\u8ab2\u7a0e\u30fb\u7a0e\u629c\u7d4c\u7406<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u8cbb\u7528\u306e\u5185\u5bb9<\/td>\r\n<td>\u52d8\u5b9a\u79d1\u76ee<\/td>\r\n<td>\u7a0e\u533a\u5206<\/td>\r\n<td>\u5099\u8003<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u5546\u54c1<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>\u8f38\u5165\u4ed5\u5165\u672c\u4f53<\/td>\r\n<td>\u00a0<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u6d77\u5916\u904b\u8cc3<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>\u8f38\u5165\u4ed5\u5165\u672c\u4f53<\/td>\r\n<td>\u4ed5\u5165\u306b\u4ed8\u968f\u3059\u308b\u8cbb\u7528\uff08\u4ed5\u5165\u8af8\u639b\uff09\u203b\u904b\u9001\u8cbb\u3067\u306f\u306a\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u4fdd\u967a\u6599<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>\u8f38\u5165\u4ed5\u5165\u672c\u4f53<\/td>\r\n<td>\u4ed5\u5165\u306b\u4ed8\u968f\u3059\u308b\u8cbb\u7528\uff08\u4ed5\u5165\u8af8\u639b\uff09\u203b\u4fdd\u967a\u6599\u3067\u306f\u306a\u3044<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u95a2\u7a0e<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>\u8f38\u5165\u4ed5\u5165\u672c\u4f53<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8f38\u5165\u6d88\u8cbb\u7a0e<\/td>\r\n<td>\u4eee\u6255\u6d88\u8cbb\u7a0e<\/td>\r\n<td>\u8f38\u5165\u4ed5\u5165\u6d88\u8cbb\u7a0e\u8f38\u5165\u4ed5\u5165\u5730\u65b9\u6d88\u8cbb\u7a0e<\/td>\r\n<td>\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u5206\u3051\u3066\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u5165\u529b\u3059\u308b<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30b3\u30f3\u30c6\u30ca\u904b\u9001\u6599<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>\u8ab2\u7a0e\u4ed5\u5165<\/td>\r\n<td>\u56fd\u5185\u53d6\u5f15\u306e\u305f\u3081\u8ab2\u7a0e\u4ed5\u5165<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u30b3\u30f3\u30c6\u30ca\u30e4\u30fc\u30c9\u30c1\u30e3\u30fc\u30b8<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>\u4e0d\u8ab2\u7a0e<\/td>\r\n<td>\u53d7\u3051\u6e21\u3057\u3092\u3059\u308b\u30b3\u30f3\u30c6\u30ca\u30e4\u30fc\u30c9\u4f7f\u7528\u6599\u306e\u3053\u3068\u3000\u8f38\u5165\u901a\u95a2\u524d\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u306e\u305f\u3081\u4e0d\u8ab2\u7a0e<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8f38\u5165\u4ee3\u884c\u696d\u8005\u624b\u6570\u6599<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>\u8ab2\u7a0e\u4ed5\u5165<\/td>\r\n<td>\u56fd\u5185\u53d6\u5f15\u306e\u305f\u3081\u8ab2\u7a0e\u4ed5\u5165<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%BC%B8%E5%85%A5%E4%BB%95%E5%85%A5%E6%99%82%E3%81%AE%E4%BC%9A%E8%A8%88%E5%87%A6%E7%90%86%E3%81%A7%E6%B3%A8%E6%84%8F%E3%81%99%E3%82%8B%E3%81%93%E3%81%A8\"><\/span>\u8f38\u5165\u4ed5\u5165\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u6ce8\u610f\u3059\u308b\u3053\u3068<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u3053\u3053\u307e\u3067\u3001\u8f38\u5165\u4ed5\u5165\u6642\u306e\u4f1a\u8a08\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u8f38\u5165\u4ed5\u5165\u6642\u306e\u4ed5\u8a33\u3067\u9593\u9055\u3044\u3084\u3059\u304f\u6ce8\u610f\u3059\u3079\u304d\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u30922\u3064\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BB%95%E5%85%A5%E3%82%92%E8%A8%88%E4%B8%8A%E3%81%99%E3%82%8B%E3%81%AE%E3%81%AF%E8%BC%B8%E5%87%BA%E8%80%85%E3%81%8C%E8%A3%BD%E5%93%81%E3%81%AE%E8%88%B9%E7%A9%8D%E3%82%92%E3%81%97%E3%81%9F%E3%82%BF%E3%82%A4%E3%83%9F%E3%83%B3%E3%82%B0\"><\/span>\u4ed5\u5165\u3092\u8a08\u4e0a\u3059\u308b\u306e\u306f\u8f38\u51fa\u8005\u304c\u88fd\u54c1\u306e\u8239\u7a4d\u3092\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u4ed5\u5165\u3068\u56fd\u5185\u4ed5\u5165\u3068\u3067\u306f\u3001\u4ed5\u5165\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u56fd\u5185\u53d6\u5f15\u3067\u306f\u3001\u5b9f\u969b\u306b\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u304a\u3088\u3073\u691c\u53ce\u304c\u884c\u308f\u308c\u305f\u6642\u70b9\u3067\u4ed5\u5165\u8a08\u4e0a\u3092\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\uff08\u691c\u53ce\u57fa\u6e96\uff09\u3002\u3057\u304b\u3057\u56fd\u5883\u3092\u8d8a\u3048\u308b\u8f38\u5165\u4ed5\u5165\u306e\u5834\u5408\u3001\u56fd\u5185\u53d6\u5f15\u306b\u6bd4\u3079\u8af8\u3005\u306e\u624b\u7d9a\u304d\u304c\u591a\u304f\u3001\u3069\u306e\u6642\u70b9\u304c\u5546\u54c1\u306e\u5f15\u304d\u6e21\u3057\u306b\u306a\u308b\u304b\u306f\u8af8\u8aac\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u4ed5\u5165\u8a08\u4e0a\u57fa\u6e96\u306b\u306f\u3044\u304f\u3064\u304b\u306e\u7a2e\u985e\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u65e5\u672c\u306e\u7a0e\u6cd5\u3067\u306f\u3001\u3044\u3064\u8a08\u4e0a\u3059\u3079\u304d\u304b\u306e\u660e\u78ba\u306a\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96IFRS\u3067\u306f\u3001\u53ce\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066IAS\u7b2c18\u53f7\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>IAS\u7b2c18\u53f7\u3067\u306f\u300c\u7269\u54c1\u306e\u6240\u6709\u306b\u4f34\u3046\u91cd\u8981\u306a\u30ea\u30b9\u30af\u304a\u3088\u3073\u7d4c\u6e08\u4fa1\u5024\u3092\u58f2\u624b\u3067\u3042\u308b\u4f01\u696d\u304c\u8cb7\u624b\u306b\u79fb\u8ee2\u3057\u305f\u3053\u3068\u300d\u304c\u8a8d\u8b58\u57fa\u6e96\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u8f38\u5165\u4ed5\u5165\u306b\u304a\u3044\u3066\u300c\u8f38\u51fa\u8005\u304c\u5546\u54c1\u306e\u8239\u7a4d\u307f\u3092\u884c\u3063\u305f\u3068\u304d\u300d\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.cfo.jp\/fass\/text_training\/pdf\/ifrs_03.pdf\" class=\"broken_link\">\u65e5\u672cCFO\u5354\u4f1a\u3000IAS\u7b2c18\u53f7\u300c\u53ce\u76ca\u300d IAS 18 Revenue<\/a><\/p>\r\n\r\n\r\n\r\n<p>\u8239\u7a4d\u57fa\u6e96\u306f\u691c\u53ce\u57fa\u6e96\u3088\u308a\u4ed5\u5165\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u65e9\u304f\u306a\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u6c7a\u7b97\u306e\u6642\u70b9\u3067\u307e\u3060\u5165\u6e2f\u3057\u3066\u3044\u306a\u3044\u6d77\u4e0a\u306e\u5546\u54c1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u671f\u672b\u306b\u5728\u5eab\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%96%A2%E7%A8%8E%E3%81%A8%E8%BC%B8%E5%85%A5%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%AF%E7%95%B0%E3%81%AA%E3%82%8B%E5%87%A6%E7%90%86%E3%81%8C%E8%A1%8C%E3%82%8F%E3%82%8C%E3%82%8B\"><\/span>\u95a2\u7a0e\u3068\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u7570\u306a\u308b\u51e6\u7406\u304c\u884c\u308f\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>\u95a2\u7a0e\u3068\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u3069\u3061\u3089\u3082\u56fd\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3059\u304c\u3001\u6027\u8cea\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u95a2\u7a0e\u306f\u56fd\u5185\u5e02\u5834\u7af6\u4e89\u306e\u4fa1\u683c\u8abf\u6574\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u8f38\u5165\u54c1\u306b\u52a0\u7b97\u3055\u308c\u308b\u30b3\u30b9\u30c8\u306e\u6027\u8cea\u3092\u6301\u3063\u3066\u304a\u308a\u3001\u652f\u6255\u6642\u306b\u8cbb\u7528\u52d8\u5b9a\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u4ed5\u5165\u9ad8\u300d\u3067\u3059\u3002\u79df\u7a0e\u516c\u8ab2\u3067\u306f\u306a\u304f\u3001\u4ed5\u5165\u306b\u4ed8\u968f\u3059\u308b\u8cbb\u7528\uff08\u4ed5\u5165\u8af8\u639b\uff09\u3068\u3057\u3066\u300c\u4ed5\u5165\u9ad8\u300d\u3067\u8a08\u4e0a\u3055\u308c\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u8f38\u5165\u8005\u304c\u652f\u6255\u3046\u3079\u304d\u7a0e\u91d1\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u306f\u95a2\u7a0e\u3068\u540c\u69d8\u3067\u3059\u3002\u305f\u3060\u3057\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u6d88\u8cbb\u7a0e\u3068\u3057\u3066\u306e\u6027\u8cea\u3067\u3042\u308a\u3001\u30b3\u30b9\u30c8\u306e\u6027\u8cea\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u306f\u6d88\u8cbb\u7a0e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u5e74\u5ea6\u672b\u307e\u3067\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6d88\u8cbb\u7a0e\u306f\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u521d\u3081\u3066\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u7406\u8ad6\u4e0a\u3001\u6700\u7d42\u7684\u306a\u91d1\u984d\u78ba\u5b9a\u306b\u3088\u308a\u3001\u8cbb\u7528\u3067\u306f\u306a\u304f\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u652f\u6255\u3063\u305f\u6642\u70b9\u3067\u306f\u8cc7\u7523\u306e\u4eee\u52d8\u5b9a\u3068\u3057\u3066\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u300d\u3092\u4f7f\u3063\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>\u00a0<\/td>\r\n<td>\u52d8\u5b9a\u79d1\u76ee<\/td>\r\n<td>\u52d8\u5b9a\u79d1\u76ee\u306e5\u5206\u985e<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u95a2\u7a0e<\/td>\r\n<td>\u4ed5\u5165\u9ad8<\/td>\r\n<td>\u8cbb\u7528<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8f38\u5165\u6d88\u8cbb\u7a0e<\/td>\r\n<td>\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49<\/td>\r\n<td>\u8cc7\u7523<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u95a2\u7a0e\u3068\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u3001\u540c\u3058\u7a0e\u91d1\u3067\u3082\u4f1a\u8a08\u51e6\u7406\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3001\u8a18\u5e33\u30df\u30b9\u3092\u9632\u304e\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%BC%B8%E5%85%A5%E4%BB%95%E5%85%A5%E6%99%82%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91\"><\/span>\u8f38\u5165\u4ed5\u5165\u6642\u306b\u304b\u304b\u308b\u7a0e\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u4ed5\u5165\u6642\u306b\u306f\u3001\u95a2\u7a0e\u3068\u8f38\u5165\u6d88\u8cbb\u7a0e\u306e\u307b\u304b\u3001\u300c\u5185\u56fd\u7a0e\u300d\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5185\u56fd\u7a0e\u3068\u306f\u3001\u56fd\u5185\u306e\u7279\u5b9a\u306e\u54c1\u7269\u3084\u4eba\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u5b9f\u306f\u3001\u6d88\u8cbb\u7a0e\u3082\u5185\u56fd\u7a0e\u306e\u4e00\u3064\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6d88\u8cbb\u7a0e\u4ee5\u5916\u306e\u5185\u56fd\u7a0e\u306e\u5177\u4f53\u4f8b\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>\u9152\u7a0e<\/li>\r\n\r\n\r\n\r\n<li>\u305f\u3070\u3053\u7a0e\u53ca\u3073\u305f\u3070\u3053\u7279\u5225\u7a0e<\/li>\r\n\r\n\r\n\r\n<li>\u63ee\u767a\u6cb9\u7a0e<\/li>\r\n\r\n\r\n\r\n<li>\u5730\u65b9\u63ee\u767a\u6cb9\u7a0e<\/li>\r\n\r\n\r\n\r\n<li>\u77f3\u6cb9\u30ac\u30b9\u7a0e\u4e26\u3073\u306b\u77f3\u6cb9\u77f3\u70ad\u7a0e<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>\u5185\u56fd\u7a0e\u306f\u3001\u8f38\u5165\u54c1\u306e\u7a2e\u985e\u306b\u3088\u308a\u7a0e\u7387\u304c\u7570\u306a\u308b\u305f\u3081\u4e00\u7387\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u540c\u3058\u54c1\u76ee\u3067\u3082\u7d30\u304b\u304f\u5206\u985e\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u9152\u7a0e\u306f\u3001\u304a\u9152\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7d30\u304b\u304f\u7a0e\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059<\/p>\r\n\r\n\r\n\r\n<p>\u4f8b\uff1a\u9152\u985e\u306b\u304b\u304b\u308b\u4e3b\u306a\u7a0e\u7387<\/p>\r\n\r\n\r\n\r\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.customs.go.jp\/tetsuzuki\/c-answer\/kojin\/3105_jr.htm\">\u7a0e\u95a2\u30003105 \u9152\u985e\u306e\u8f38\u5165\u306b\u3064\u3044\u3066\uff08\u30ab\u30b9\u30bf\u30e0\u30b9\u30a2\u30f3\u30b5\u30fc\uff09<\/a>\u3088\u308a<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u3089\u306e\u5185\u56fd\u7a0e\u3082\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u8ca9\u58f2\u3001\u8cfc\u5165\u306b\u3088\u308a\u6240\u6709\u6a29\u306e\u79fb\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u8cb7\u3044\u624b\u306f\u58f2\u308a\u624b\u306b\u7a0e\u91d1\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8f38\u5165\u3059\u308b\u5546\u54c1\u306b\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u304b\u3051\u3089\u308c\u308b\u304b\u3092\u77e5\u308a\u3001\u6b63\u3057\u3044\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%82%92%E4%BD%93%E7%B3%BB%E7%9A%84%E3%81%AB%E5%AD%A6%E3%81%B6%E3%81%AA%E3%82%89CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%EF%BC%81%E7%B0%BF%E8%A8%98%E8%AC%9B%E5%BA%A7%E3%81%AA%E3%81%A91700%E6%9C%AC%E4%BB%A5%E4%B8%8A%E3%81%AE%E8%AC%9B%E7%BE%A9%E3%81%8C%E7%84%A1%E6%96%99%E3%81%A7%E8%A6%8B%E6%94%BE%E9%A1%8C\"><\/span>\u52d8\u5b9a\u79d1\u76ee\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3076\u306a\u3089CPA\u30e9\u30fc\u30cb\u30f3\u30b0\uff01\u7c3f\u8a18\u8b1b\u5ea7\u306a\u30691,700\u672c\u4ee5\u4e0a\u306e\u8b1b\u7fa9\u304c\u7121\u6599\u3067\u898b\u653e\u984c<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%82%82%E3%81%86%E6%A4%9C%E7%B4%A2%E3%81%84%E3%82%89%E3%81%9A%EF%BC%81CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%AA%E3%82%89%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%82%92%E8%A6%9A%E3%81%88%E3%82%89%E3%82%8C%E3%82%8B%EF%BC%81\"><\/span>\u3082\u3046\u691c\u7d22\u3044\u3089\u305a\uff01CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u52d8\u5b9a\u79d1\u76ee\u3092\u899a\u3048\u3089\u308c\u308b\uff01<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p><strong>\u4ed5\u8a33\u306e\u3068\u304d\u4f55\u306e\u52d8\u5b9a\u79d1\u76ee\u304b\u5206\u304b\u3089\u306a\u304f\u3066\u3064\u3044\u691c\u7d22<\/strong>\u3057\u3066\u3057\u307e\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u3042\u308b\u3042\u308b\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u3001\u7d4c\u7406\u521d\u5fc3\u8005\u306e\u65b9\u3067\u3082<strong>\u52b9\u7387\u7684\u306b\u52d8\u5b9a\u79d1\u76ee\u3092\u899a\u3048\u308b<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001<strong>\u7c3f\u8a18\u3084\u7d4c\u7406\u5b9f\u52d9\u306a\u3069\u306e1,500\u672c\u4ee5\u4e0a\u306e\u8b1b\u7fa9\u304c\u7121\u6599\u3067\u898b\u653e\u984c\u306ee\u30e9\u30fc\u30cb\u30f3\u30b0\u30b5\u30a4\u30c8<\/strong>\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7c3f\u8a18\u8a66\u9a13\u5bfe\u7b56\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001<strong>\u65e5\u3005\u306e\u30d3\u30b8\u30cd\u30b9\u30b7\u30fc\u30f3\u3092\u60f3\u5b9a\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u3082\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u901a\u3058\u3066\u5b66\u3076<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%AA%E3%81%9CCPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%A7%E5%8B%98%E5%AE%9A%E7%A7%91%E7%9B%AE%E3%81%8C%E8%A6%9A%E3%81%88%E3%82%89%E3%82%8C%E3%82%8B%E3%81%AE%E3%81%8B\"><\/span>\u306a\u305cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u52d8\u5b9a\u79d1\u76ee\u304c\u899a\u3048\u3089\u308c\u308b\u306e\u304b<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u6697\u8a18\u3067\u306f\u306a\u304f\u52d8\u5b9a\u79d1\u76ee\u3092\u300c\u7406\u89e3\u300d\u3059\u308b<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/0whTc2R9VVBaN5lRhL4BtIrM_S6XiLbp4pW1ljC1eoGj2N-yhT2Cbo8dGGeEYB4kNrZA_3Vy2lmG4qFw0DTx1yioxG9d96x4Jg3yaHiKr1JhAg89-Yl1mZ54QaxCKc_FwEfn1bp8ojdFYRLTiyPWHfs\" alt=\"\" \/><\/figure>\r\n\r\n\r\n\r\n<p>\u52d8\u5b9a\u79d1\u76ee\u3092\u899a\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u6697\u8a18\u306b\u983c\u308b\u306e\u3067\u306f\u306a\u304f\u3001<strong>\u307e\u305a\u306f\u300c\u7406\u89e3\u300d<\/strong>\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u52d8\u5b9a\u79d1\u76ee\u306e\u610f\u5473<\/strong>\u3084\u3001<strong>\u8a08\u4e0a\u3059\u308b\u76ee\u7684<\/strong>\u3092\u8003\u3048\u306a\u304c\u3089\u899a\u3048\u3066\u3044\u304f\u3068\u3001\u3044\u3056\u4ed5\u8a33\u3092\u3059\u308b\u3068\u304d\u306b\u601d\u3044\u51fa\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305f\u3068\u3048\u3070\u3001\u300c\u52d8\u5b9a\u79d1\u76ee\u306e\u5224\u5225\u300d\u3068\u3044\u3046\u8b1b\u7fa9\u3067\u306f\u3001\u300c\u52d8\u5b9a\u79d1\u76ee\u306f\u306a\u305c\u4f7f\u3044\u5206\u3051\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u30c6\u30fc\u30de\u3067\u3001\u7d4c\u7406\u696d\u52d9\u306e\u697d\u3057\u3055\u3084\u610f\u7fa9\u3092\u3072\u3082\u89e3\u3044\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u8b1b\u5e2b\u304c\u516c\u8a8d\u4f1a\u8a08\u58eb\u307e\u305f\u306f\u30d7\u30ed\u306e\u5b9f\u52d9\u5bb6<\/h4>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u8b1b\u7fa9\u306f\u3001<strong>\u516c\u8a8d\u4f1a\u8a08\u58eb<\/strong>\u3084<strong>\u30d7\u30ed\u306e\u5b9f\u52d9\u5bb6<\/strong>\u306a\u3069\u304c\u62c5\u5f53\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u306f\u3001\u5927\u624b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u30b9\u30af\u30fc\u30eb\uff08<a title=\"\" href=\"https:\/\/cpa-net.jp\/\">CPA\u4f1a\u8a08\u5b66\u9662<\/a>\uff09\u306e\u8b1b\u5e2b\u3082\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u89e3\u8aac\u306e\u308f\u304b\u308a\u3084\u3059\u3055\u306b\u306f\u3001\u5b9a\u8a55\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u30d7\u30ed\u306e\u5b9f\u52d9\u5bb6\u306e\u8b1b\u5e2b\u306f\u3001\u696d\u754c\u306e\u6700\u524d\u7dda\u3067\u6d3b\u8e8d\u3057\u3066\u304d\u305f\u65b9\u3005\u306a\u306e\u3067\u3001\u5177\u4f53\u7684\u306a\u696d\u52d9\u306b\u7d50\u3073\u3064\u3051\u305f\u89e3\u8aac\u304c\u300c\u7406\u89e3\u300d\u306e\u624b\u52a9\u3051\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u30b9\u30ad\u30de\u6642\u9593\u3092\u6d3b\u7528\u3057\u3066\u5b66\u7fd2\u3067\u304d\u308b<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.cpa-learning.com\/news\/210042\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/DYZ1qhjZUzt5byPkzdtSP9WJCgQagBhPjNNzIJ13hLYSbHzGaYq8U0QXZLxzEQpTnS-qQj8OcuN3k8boAd5UPU3Y6FgVVbeI8AWrGbdXYZKWT8gsuO-7YXXlrxlSU6FWk1K2zskcJl2Kqt6WG-mt5pc\" alt=\"\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u3001\u304a\u624b\u6301\u3061\u306e\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3084\u30bf\u30d6\u30ec\u30c3\u30c8\u3067\u5b66\u7fd2\u304c\u5b8c\u7d50\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6700\u8fd1\u30ea\u30ea\u30fc\u30b9\u3055\u308c\u305f\u516c\u5f0f\u30a2\u30d7\u30ea\u3067\u306f\u3001\u8b1b\u7fa9\u52d5\u753b\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u30fb\u30aa\u30d5\u30e9\u30a4\u30f3\u518d\u751f\u304c\u5b9f\u88c5\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u3044\u3064\u3082\u306e\u901a\u52e4\u30fb\u901a\u5b66\u6642\u9593\u3092\u6d3b\u7528\u3057\u3066\u3001\u52b9\u7387\u7684\u306b\u5b66\u7fd2\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%8C%E5%AE%8C%E5%85%A8%E7%84%A1%E6%96%99%E3%81%A7%E5%88%A9%E7%94%A8%E3%81%A7%E3%81%8D%E3%82%8B%E7%90%86%E7%94%B1\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u304c\u5b8c\u5168\u7121\u6599\u3067\u5229\u7528\u3067\u304d\u308b\u7406\u7531<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001<strong>\u300c\u65e5\u672c\u306e\u4f1a\u8a08\u30ea\u30c6\u30e9\u30b7\u30fc\u3092\u5e95\u4e0a\u3052\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u601d\u3044\u304b\u3089\u59cb\u307e\u3063\u305f<\/strong>\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3088\u308a\u591a\u304f\u306e\u65b9\u306b\u3054\u5229\u7528\u3044\u305f\u3060\u304d\u305f\u304f\u7121\u6599\u3067\u3054\u63d0\u4f9b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001<strong>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u3059\u3079\u3066\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\uff08\u8b1b\u7fa9\u306e\u8996\u8074\u3001\u30c6\u30ad\u30b9\u30c8\u30fb\u30ec\u30b8\u30e5\u30e1\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3001\u6a21\u64ec\u8a66\u9a13\u306a\u3069\uff09\u304c\u5b8c\u5168\u7121\u6599<\/strong>\u3067\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B4%AF%E8%A8%88%E7%99%BB%E9%8C%B2%E8%80%85%E6%95%B0%E3%81%AF80%E4%B8%87%E4%BA%BA%E3%82%92%E7%AA%81%E7%A0%B4\"><\/span>\u7d2f\u8a08\u767b\u9332\u8005\u6570\u306f80\u4e07\u4eba\u3092\u7a81\u7834<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" class=\"alignnone wp-image-8376 size-full\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685.jpg\" alt=\"\" width=\"1600\" height=\"682\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685.jpg 1600w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685-300x128.jpg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685-1024x436.jpg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685-768x327.jpg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2024\/03\/cpalearning_column_80over_1600x685-1536x655.jpg 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/figure>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u767b\u9332\u53d7\u8b1b\u8005\u657080\u4e07\u4eba\u3092\u7a81\u7834\u3057\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3092\u4f7f\u3063\u3066\u7c3f\u8a18\u306b\u5408\u683c\u3057\u307e\u3057\u305f\uff01\uff01\u300d\u3068\u3044\u3046\u559c\u3073\u306e\u58f0\u3092X\uff08\u65e7Twitter\uff09\u3067\u65e5\u3005\u9802\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0%E3%81%A7%E7%B0%BF%E8%A8%98%E6%A4%9C%E5%AE%9A%E3%81%AB%E5%90%88%E6%A0%BC%E3%81%97%E3%81%9F%E6%96%B9%E3%81%AE%E5%A3%B0\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7c3f\u8a18\u691c\u5b9a\u306b\u5408\u683c\u3057\u305f\u65b9\u306e\u58f0<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n<p><blockquote class=\"twitter-tweet\" data-width=\"500\" data-dnt=\"true\"><p lang=\"ja\" dir=\"ltr\">\u7c3f\u8a183\u7d1a\u521d\u53d7\u9a13\u306b\u3066\u5408\u683c\ud83d\udcaf<br>\u7c3f\u8a18\u521d\u5b66\u8005\u3001\u501f\u65b9\u3082\u8cb8\u65b9\u3082\u77e5\u3089\u305a\u6163\u308c\u306a\u3044\u7528\u8a9e\u306b\u7ffb\u5f04\u3055\u308c\u3064\u3064\u3082\u5408\u683c\u51fa\u6765\u305f\u306e\u306fCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u304a\u304b\u3052\u3067\u3059\u25ce<br>\u4eca\u65e5\u304b\u30892\u7d1a\u306e\u5b66\u7fd2\u30b9\u30bf\u30fc\u30c8\uff01<br>\u8a18\u9332\u3092\u4ed8\u3051\u3066\u3044\u3053\u3046\u270d\ufe0f<br><br> <a href=\"https:\/\/twitter.com\/hashtag\/CPA%E3%83%A9%E3%83%BC%E3%83%8B%E3%83%B3%E3%82%B0?src=hash&amp;ref_src=twsrc%5Etfw\">#CPA\u30e9\u30fc\u30cb\u30f3\u30b0<\/a> <a href=\"https:\/\/t.co\/y5tlsn0xJQ\">pic.twitter.com\/y5tlsn0xJQ<\/a><\/p>&mdash; \u304b\u3081\u3084\u307e\u304f\u3093@\u52c9\u5f37\u57a2 (@kameyamakundayo) <a href=\"https:\/\/twitter.com\/kameyamakundayo\/status\/1515387694784081922?ref_src=twsrc%5Etfw\">April 16, 2022<\/a><\/blockquote><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\r\n<p><blockquote class=\"twitter-tweet\" data-width=\"500\" data-dnt=\"true\"><p lang=\"ja\" dir=\"ltr\">\u7c3f\u8a182\u7d1a\u4e00\u767a\u5408\u683c\ud83d\udcae12\u6708\u4e0b\u65ec\u304b\u3089\u306e1\u304b\u6708\u534a\u304f\u3089\u3044\u3001\u7d04135\u6642\u9593\u3067\u306e\u5408\u683c\u3067\u3057\u305f\uff01<br>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3068\u304b\u3044\u3046\u795e\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u304a\u304b\u3052\u3067\u3059\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\ud83d\ude2d<br>\u3053\u306e\u52e2\u3044\u3067\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u52c9\u5f37\u59cb\u3081\u3088\u3046\u304b\u60a9\u3080\u2026\ud83e\udd14 <a href=\"https:\/\/t.co\/t5V1qWrmxG\">pic.twitter.com\/t5V1qWrmxG<\/a><\/p>&mdash; kuro (@kuro88231) <a href=\"https:\/\/twitter.com\/kuro88231\/status\/1492450845384134659?ref_src=twsrc%5Etfw\">February 12, 2022<\/a><\/blockquote><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-embed is-type-rich is-provider-twitter wp-block-embed-twitter\">\r\n<div class=\"wp-block-embed__wrapper\">\u00a0<\/div>\r\n<\/figure>\r\n\r\n\r\n\r\n<figure class=\"wp-block-embed is-type-rich is-provider-twitter wp-block-embed-twitter\">\r\n<div class=\"wp-block-embed__wrapper\">\u00a0<\/div>\r\n<\/figure>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%A1%E3%83%BC%E3%83%AB%E3%82%A2%E3%83%89%E3%83%AC%E3%82%B9%E7%99%BB%E9%8C%B2%E3%81%A0%E3%81%91%E3%81%A7%E5%85%A8%E3%82%B3%E3%83%B3%E3%83%86%E3%83%B3%E3%83%84%E3%81%8C%E5%88%A9%E7%94%A8%E5%8F%AF%E8%83%BD\"><\/span>\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u767b\u9332\u3060\u3051\u3067\u5168\u30b3\u30f3\u30c6\u30f3\u30c4\u304c\u5229\u7528\u53ef\u80fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306f\u3001<strong>\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u767b\u9332\u3060\u3051\u3067\u3001\u5168\u3066\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u3092\u3059\u3050\u306b\u5229\u7528<\/strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u8ab2\u91d1\u3084\u3001\u6a5f\u80fd\u5236\u9650\u306a\u3069\u306f\u3054\u3056\u3044\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u52d8\u5b9a\u79d1\u76ee\u3092\u4f53\u7cfb\u7684\u306b\u5b66\u3073\u305f\u3044\u300d\u300c\u52d8\u5b9a\u79d1\u76ee\u3092\u3044\u3061\u3044\u3061\u691c\u7d22\u3059\u308b\u306e\u304c\u9762\u5012\u300d\u3068\u304a\u8003\u3048\u306e\u65b9\u306fCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3092\u305c\u3072\u3054\u5229\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p><a href=\"https:\/\/www.cpa-learning.com\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3000\u516c\u5f0f\u30b5\u30a4\u30c8<\/a><\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%93%E3%81%AE%E3%82%B3%E3%83%A9%E3%83%A0%E3%82%92%E8%AA%AD%E3%82%93%E3%81%A7%E3%81%84%E3%82%8B%E3%81%82%E3%81%AA%E3%81%9F%E3%81%AB%E3%81%8A%E3%81%99%E3%81%99%E3%82%81%E3%81%AE%E3%82%B3%E3%83%BC%E3%82%B9\"><\/span>\u3053\u306e\u30b3\u30e9\u30e0\u3092\u8aad\u3093\u3067\u3044\u308b\u3042\u306a\u305f\u306b\u304a\u3059\u3059\u3081\u306e\u30b3\u30fc\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p><strong>\u2192\u7c3f\u8a18\u3092\u5b66\u7fd2\u3057\u305f\u3044\u65b9<\/strong><\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-6 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\r\n<ul>\r\n<li><a title=\"\" href=\"http:\/\/cpa-learning.com\/courses\/360009\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">\u65e5\u5546\u7c3f\u8a181\u7d1a \u5546\u696d\u7c3f\u8a18\u30fb\u4f1a\u8a08\u5b66<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/360009\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-4622\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/11\/cb77669d8e9a8445c171de00d1facf38-1-1024x576.png\" alt=\"\u65e5\u5546\u7c3f\u8a181\u7d1a\u3001\u5546\u696d\u7c3f\u8a18\u30fb\u4f1a\u8a08\u5b66\u306e\u753b\u50cf\u3067\u3059\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cb77669d8e9a8445c171de00d1facf38-1-1024x576.png 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cb77669d8e9a8445c171de00d1facf38-1-300x169.png 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cb77669d8e9a8445c171de00d1facf38-1-768x432.png 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cb77669d8e9a8445c171de00d1facf38-1-1536x864.png 1536w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cb77669d8e9a8445c171de00d1facf38-1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-2 wp-block-buttons-is-layout-flex\">\r\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-green-cyan-background-color has-text-color has-background has-text-align-center wp-element-button\" href=\"https:\/\/www.cpa-learning.com\/courses\/360009\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><strong>\u5546\u696d\u7c3f\u8a18\u30fb\u4f1a\u8a08\u5b66\u3092\u5b66\u3076\u21d2<\/strong><\/a><\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\r\n<ul>\r\n<li><a title=\"\" href=\"http:\/\/cpa-learning.com\/courses\/390002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">\u65e5\u5546\u7c3f\u8a181\u7d1a \u5de5\u696d\u7c3f\u8a18\u30fb\u539f\u4fa1\u8a08\u7b97<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/390002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-4623\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/11\/5c052ad889cc32a8c81b639ebe403a14-1-1024x576.png\" alt=\"\u65e5\u5546\u7c3f\u8a181\u7d1a\u3001\u5de5\u696d\u7c3f\u8a18\u30fb\u539f\u4fa1\u8a08\u7b97\u306e\u753b\u50cf\u3067\u3059\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/5c052ad889cc32a8c81b639ebe403a14-1-1024x576.png 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/5c052ad889cc32a8c81b639ebe403a14-1-300x169.png 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/5c052ad889cc32a8c81b639ebe403a14-1-768x432.png 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/5c052ad889cc32a8c81b639ebe403a14-1-1536x864.png 1536w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/5c052ad889cc32a8c81b639ebe403a14-1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-4 wp-block-buttons-is-layout-flex\">\r\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-pale-pink-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.cpa-learning.com\/courses\/390002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><strong>\u5de5\u696d\u7c3f\u8a18\u30fb\u539f\u4fa1\u8a08\u7b97\u3092\u5b66\u3076\u21d2<\/strong><\/a><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-11 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\r\n<ul>\r\n<li><a title=\"\" href=\"http:\/\/cpa-learning.com\/courses\/30003\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">\u65e5\u5546\u7c3f\u8a182\u7d1a \u5546\u696d\u7c3f\u8a18<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/30003\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-4581\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_26-1-1024x576.png\" alt=\"\u65e5\u5546\u7c3f\u8a182\u7d1a \u5546\u696d\u7c3f\u8a18\u306e\u753b\u50cf\u3067\u3059\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_26-1-1024x576.png 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_26-1-300x169.png 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_26-1-768x432.png 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_26-1-1536x864.png 1536w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_26-1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-7 wp-block-buttons-is-layout-flex\">\r\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-vivid-red-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.cpa-learning.com\/courses\/30003\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><strong>\u5546\u696d\u7c3f\u8a18\u3092\u5b66\u3076\u21d2<\/strong><\/a><\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\r\n<ul>\r\n<li><a title=\"\" href=\"http:\/\/cpa-learning.com\/courses\/120005\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">\u65e5\u5546\u7c3f\u8a182\u7d1a \u5de5\u696d\u7c3f\u8a18<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/120005\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-4582\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/11\/nissyo_boki_2kyu-1024x576.png\" alt=\"\u65e5\u5546\u7c3f\u8a182\u7d1a \u5de5\u696d\u7c3f\u8a18\u306e\u753b\u50cf\u3067\u3059\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/nissyo_boki_2kyu-1024x576.png 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/nissyo_boki_2kyu-300x169.png 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/nissyo_boki_2kyu-768x432.png 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/nissyo_boki_2kyu-1536x864.png 1536w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/nissyo_boki_2kyu.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-9 wp-block-buttons-is-layout-flex\">\r\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-vivid-purple-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.cpa-learning.com\/courses\/120005\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><strong>\u5de5\u696d\u7c3f\u8a18\u3092\u5b66\u3076\u21d2<\/strong><\/a><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-16 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\r\n<ul>\r\n<li><a title=\"\" href=\"https:\/\/www.cpa-learning.com\/courses\/90002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">\u65e5\u5546\u7c3f\u8a18\uff13\u7d1a<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large is-resized\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/90002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-4634\" style=\"aspect-ratio: 1.7777777777777777; width: 416px; height: auto;\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-1024x576.jpeg\" alt=\"\u65e5\u5546\u7c3f\u8a183\u7d1a\u306e\u753b\u50cf\u3067\u3059\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-1024x576.jpeg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-300x169.jpeg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-768x432.jpeg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8-1536x864.jpeg 1536w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/cf1ae1d86f06bbbe02fc93243a4b2265-8.jpeg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-12 wp-block-buttons-is-layout-flex\">\r\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" style=\"background-color: #d7d550;\" href=\"https:\/\/www.cpa-learning.com\/courses\/90002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><strong>\u7c3f\u8a183\u7d1a\u3092\u5b66\u3076\u21d2<\/strong><\/a><\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\r\n<ul>\r\n<li><a title=\"\" href=\"https:\/\/www.cpa-learning.com\/courses\/210002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">\u30cd\u30c3\u30c8\u8a66\u9a13\u5bfe\u7b56 3\u7d1a<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/210002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-4656\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_01-1024x576.webp\" alt=\"3\u7d1a\u30cd\u30c3\u30c8\u8a66\u9a13\u5bfe\u7b56\u306e\u753b\u50cf\u3067\u3059\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_01-1024x576.webp 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_01-300x169.webp 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_01-768x432.webp 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_01-1536x864.webp 1536w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/11\/CPA_tittle_02_0206_ol_01.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-14 wp-block-buttons-is-layout-flex\">\r\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background wp-element-button\" style=\"background-color: #178798;\" href=\"https:\/\/www.cpa-learning.com\/courses\/210002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><strong>3\u7d1a\u30cd\u30c3\u30c8\u8a66\u9a13\u5bfe\u7b56\u3092\u5b66\u3076\u21d2<\/strong><\/a><\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<p>\u2192<strong>\u7d4c\u7406\u5b9f\u52d9\u3092\u5b66\u7fd2\u3057\u305f\u3044\u65b9<\/strong><\/p>\r\n\r\n\r\n\r\n<div class=\"wp-block-columns is-layout-flex wp-container-21 wp-block-columns-is-layout-flex\">\r\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\r\n<ul>\r\n<li><a title=\"\" 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class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u95a2\u7a0e\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3092\u306f\u3058\u3081\u3001\u8f38\u5165\u958b\u59cb\u304b\u3089\u56fd\u5185\u53d6\u5f15\u306b\u81f3\u308b\u307e\u3067\u306e\u904e\u7a0b\u3067\u884c\u3046\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u95a2\u7a0e\u306f\u8f38\u5165\u696d\u52d9\u3092\u884c\u3046\u4e0a\u3067\u907f\u3051\u3066\u306f\u901a\u308c\u306a\u3044\u7a0e\u91d1\u3067\u3059\u3002EC\u5e02\u5834\u306e\u62e1\u5927*\u306b\u3088\u3063\u3066\u4eca\u5f8c\u307e\u3059\u307e\u3059\u8eab\u8fd1\u306a\u7a0e\u91d1\u306b\u306a\u3063\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u95a2\u7a0e\u304a\u3088\u3073\u8f38\u5165\u4ed5\u5165\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u8eab\u306b\u4ed8\u3051\u3001\u5b9f\u52d9\u306b\u5f79\u7acb\u3066\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u53c2\u8003*\uff1a<a href=\"https:\/\/www.meti.go.jp\/press\/2022\/08\/20220812005\/20220812005.html\" class=\"broken_link\">\u7d4c\u6e08\u7523\u696d\u7701\u3000\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5e02\u5834\u8abf\u67fb\u306e\u7d50\u679c\u3092\u53d6\u308a\u307e\u3068\u3081\u307e\u3057\u305f<\/a><\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u901a\u4fe1\u8ca9\u58f2\u30b5\u30a4\u30c8\u3092\u901a\u3058\u3066\u884c\u3046\u96fb\u5b50\u5546\u53d6\u5f15\uff08\u4ee5\u4e0b\u3001EC\uff09\u306e\u666e\u53ca\u306b\u3088\u308a\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5546\u53d6\u5f15\u304c\u8eab\u8fd1\u306a\u3082\u306e\u306b\u306a\u308a\u307e\u3057\u305f\u3002EC\u5e02\u5834\u304c\u62e1\u5927\u3059\u308b\u6628\u4eca\u3001\u5546\u54c1\u306e\u5dee\u5225\u5316\u3092\u56f3\u308b\u305f\u3081\u6d77\u5916\u5546\u54c1\u3092\u8f38\u5165\u8ca9\u58f2\u3059\u308bEC\u30b5\u30a4\u30c8\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002  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