{"id":6617,"date":"2023-12-22T18:57:23","date_gmt":"2023-12-22T09:57:23","guid":{"rendered":"https:\/\/d1of03rd8vsimp.cloudfront.net\/column\/?p=6617"},"modified":"2025-01-15T19:02:11","modified_gmt":"2025-01-15T10:02:11","slug":"how-to-hozon-ryousyuusyo","status":"publish","type":"post","link":"https:\/\/www.cpa-learning.com\/column\/keiri\/how-to-hozon-ryousyuusyo\/","title":{"rendered":"\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u65b9\u6cd5\u3092\u7d39\u4ecb\uff01\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u3084\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n<p>\u65e5\u3005\u767a\u751f\u3059\u308b\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u306f\u3001\u653e\u3063\u3066\u7f6e\u304f\u3068\u5927\u91cf\u306b\u305f\u3081\u8fbc\u3093\u3067\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u3002\u9818\u53ce\u66f8\u3092\u6574\u7406\u305b\u305a\u306b\u3044\u308b\u3068\u3001\u8a73\u3057\u3044\u5185\u5bb9\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u9ad8\u304f\u3001\u5f8c\u56de\u3057\u306b\u3059\u308b\u307b\u3069\u591a\u5927\u306a\u52b4\u529b\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u65b9\u6cd5\u3084\u4fdd\u7ba1\u671f\u9593\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u9818\u53ce\u66f8\u306e\u6574\u7406\u3084\u4fdd\u7ba1\u3092\u3059\u308b\u969b\u306b\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u81ea\u793e\u306b\u30de\u30c3\u30c1\u3059\u308b\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u65b9\u6cd5\u3092\u9078\u3073\u3001\u52b9\u7387\u7684\u306b\u53d6\u308a\u304b\u304b\u308c\u308b\u3088\u3046\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%B0%81%E7%AD%92%E3%81%AB%E5%85%A5%E3%82%8C%E3%81%A6%E3%81%8A%E3%81%8F\"><\/span>\u5c01\u7b52\u306b\u5165\u308c\u3066\u304a\u304f<span 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alt=\"\"\/><\/figure>\n\n\n\n<p>\u753b\u50cf\uff1aCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u4f5c\u6210<\/p>\n\n\n\n<p>\u611f\u71b1\u7d19\u3092\u4f7f\u7528\u3057\u305f\u30ec\u30b7\u30fc\u30c8\u306f\u3001\u5370\u5b57\u3055\u308c\u305f\u6587\u5b57\u304c\u6d88\u3048\u3084\u3059\u3044\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u5c01\u7b52\u4fdd\u7ba1\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5149\u3084\u6e7f\u5ea6\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306b\u304f\u304f\u5370\u5b57\u3055\u308c\u305f\u6587\u5b57\u304c\u304d\u308c\u3044\u306b\u9577\u6301\u3061\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u5c01\u7b52\u306b\u5165\u308c\u308b\u3060\u3051\u3067\u4f5c\u696d\u306e\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306e\u969b\u306b\u306f\u3001\u5c01\u7b52\u304b\u3089\u53d6\u308a\u51fa\u3057\u3066\u8abf\u3079\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u691c\u7d22\u306e\u5373\u6642\u6027\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%8E%E3%83%BC%E3%83%88%E3%81%AB%E8%B2%BC%E3%81%A3%E3%81%A6%E3%81%8A%E3%81%8F\"><\/span>\u30ce\u30fc\u30c8\u306b\u8cbc\u3063\u3066\u304a\u304f<span 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%A4%E3%83%AB%E3%81%AB%E5%85%A5%E3%82%8C%E3%81%A6%E4%BF%9D%E7%AE%A1%E3%81%97%E3%81%A6%E3%81%8A%E3%81%8F\"><\/span>\u30d5\u30a1\u30a4\u30eb\u306b\u5165\u308c\u3066\u4fdd\u7ba1\u3057\u3066\u304a\u304f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e09\u3064\u3081\u306f\u3001\u9818\u53ce\u66f8\u3092\u30d5\u30a1\u30a4\u30eb\u306b\u5165\u308c\u3066\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/eKPa_YfF58t8duCNvi4foOtDLZgvCzMajq6tiqCsUK2E-tguOr5UXcFbO1_RKsK1AiDRKLlZRTgm5iRNjiGZmtB9lVR3Z0mHyJp9Du5GJ114VaWVcF522G9q1y8oMaR0U7m0gukLqntDeDNeozUQXxI\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u753b\u50cf\uff1aCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u4f5c\u6210<\/p>\n\n\n\n<p>\u9818\u53ce\u66f8\u306e\u30b5\u30a4\u30ba\u3092\u554f\u308f\u305a\u3001\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305fA4\u30b5\u30a4\u30ba\u306e\u9818\u53ce\u66f8\u3082\u6298\u308a\u66f2\u3052\u305a\u306b\u4fdd\u7ba1\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u66f8\u985e\u306e\u5165\u308c\u66ff\u3048\u304c\u5bb9\u6613\u3067\u3001\u9818\u53ce\u66f8\u306e\u63d0\u51fa\u306e\u9045\u308c\u306a\u3069\u5f8c\u304b\u3089\u8ffd\u52a0\u3067\u767a\u751f\u3057\u3066\u3082\u65e5\u4ed8\u9806\u306e\u6240\u5b9a\u306e\u5834\u6240\u306b\u5dee\u3057\u8fbc\u3081\u3066\u9806\u756a\u3092\u5d29\u3057\u307e\u305b\u3093\u3002\u4ed5\u5207\u308a\u3067\u30ab\u30c6\u30b4\u30ea\u30fc\u3054\u3068\u306b\u5206\u985e\u3067\u304d\u3001\u67d4\u8edf\u6027\u306e\u9ad8\u3044\u4fdd\u7ba1\u7ba1\u7406\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30eb\u306b\u306f\u8907\u6570\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3044\u308d\u3044\u308d\u306a\u7a2e\u985e\u3092\u4f7f\u3046\u3068\u4fdd\u7ba1\u7ba1\u7406\u306e\u7169\u96d1\u3055\u3092\u62db\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4f1a\u793e\u306e\u5b9f\u52d9\u3067\u4f7f\u7528\u3055\u308c\u308b\u4ee3\u8868\u7684\u306a\u30d5\u30a1\u30a4\u30eb\u30923\u3064\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u30af\u30ea\u30a2\u30dd\u30b1\u30c3\u30c8\u578b\u30d5\u30a1\u30a4\u30eb<\/td><td>\u30ea\u30f3\u30b0\u30d5\u30a1\u30a4\u30eb<\/td><td>\u30d5\u30e9\u30c3\u30c8\u30d5\u30a1\u30a4\u30eb<\/td><\/tr><tr><td>\u900f\u660e\u306a\u30dd\u30b1\u30c3\u30c8\u72b6\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u66f8\u985e\u3092\u5dee\u3057\u5165\u308c\u3066\u4f7f\u7528\u3067\u304d\u308b\u30d5\u30a1\u30a4\u30eb<br>\u9818\u53ce\u66f8\u3092\u305d\u306e\u307e\u307e\u30d5\u30a1\u30a4\u30eb\u306b\u5165\u308c\u308b\u3060\u3051\u3067\u4fdd\u7ba1\u3067\u304d\u308b<\/td><td>\u91d1\u5c5e\u88fd\u306e\u30ea\u30f3\u30b0\u3067\u3001\u9818\u53ce\u66f8\u3092\u8cbc\u3063\u305f\u7d19\u306b\u30d1\u30f3\u30c1\u3067\u7a74\u3092\u958b\u3051\u3066\u3064\u3065\u308b\u30bf\u30a4\u30d7\u306e\u30d5\u30a1\u30a4\u30eb<br>\u66f8\u985e\u306e\u51fa\u3057\u5165\u308c\u304c\u5bb9\u6613\u3067\u95b2\u89a7\u3057\u3084\u3059\u3044\u306e\u304c\u7279\u5fb4<\/td><td>2\u672c\u306e\u9589\u3058\u8db3\u3068\u7db4\u308a\u5177\u3067\u66f8\u985e\u3092\u3064\u3065\u308b\u7d19\u3084\u6a39\u8102\u3067\u3067\u304d\u305f\u30d5\u30a1\u30a4\u30eb<br>\u4ed6\u306e2\u3064\u306e\u30d5\u30a1\u30a4\u30eb\u306b\u6bd4\u3079\u3066\u30b3\u30b9\u30c8\u304c\u304b\u304b\u3089\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u30d5\u30a1\u30a4\u30eb\u306f\u3001\u81ea\u793e\u306e\u7528\u9014\u306b\u3042\u3063\u305f\u3082\u306e\u3092\u9078\u629e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E3%83%87%E3%83%BC%E3%82%BF%E4%BF%9D%E5%AD%98%E3%81%97%E3%81%A6%E3%81%8A%E3%81%8F\"><\/span>\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u3057\u3066\u304a\u304f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u56db\u3064\u76ee\u306f\u3001\u9818\u53ce\u66f8\u3092\u8907\u5408\u6a5f\u3084\u30b9\u30de\u30db\u3067\u8aad\u307f\u8fbc\u307f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u7ba1\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6628\u4eca\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3088\u308a\u3001\u9818\u53ce\u66f8\u306e\u96fb\u5b50\u4fdd\u5b58\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u3067\u66f8\u985e\u306e\u3084\u308a\u53d6\u308a\u304c\u90f5\u9001\u304b\u3089\u30e1\u30fc\u30eb\u306a\u3069\u306e\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7d4c\u7531\u306b\u5909\u308f\u308a\u3001EC\u5e02\u5834\u306e\u62e1\u5927\u304b\u3089\u3001\u9818\u53ce\u66f8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u767a\u884c\u3059\u308b\u53d6\u5f15\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<br>\u305f\u3060\u3057\u3001\u9818\u53ce\u66f8\u306e\u96fb\u5b50\u5316\u306f\u3001\u305f\u3060\u96fb\u5b50\u4fdd\u5b58\u3059\u308c\u3070\u3044\u3044\u3082\u306e\u3067\u306f\u306a\u304f\u3001<strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong>\u8a73\u7d30\u306f\u3001\u5f8c\u8ff0\u3059\u308b<a href=\"https:\/\/docs.google.com\/document\/d\/1nJrtjjn0hvhtLx3cjK-u4yEKlz861FMIzYPtkYrP5Ag\/edit#heading=h.6s2c4j4bbrfn\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305d\u3046<\/a>\u3067\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u8a73\u3057\u3044\u5185\u5bb9\u306f\u305d\u3061\u3089\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%82%92%E4%BF%9D%E7%AE%A1%E3%81%99%E3%82%8B%E9%9A%9B%E3%81%AE%E3%83%9D%E3%82%A4%E3%83%B3%E3%83%88\"><\/span>\u9818\u53ce\u66f8\u3092\u4fdd\u7ba1\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u9818\u53ce\u66f8\u306f5\u5e74\u304b\u30897\u5e74\u306e\u9577\u671f\u4fdd\u7ba1\u304c\u5fc5\u8981\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3001\u3059\u3050\u306b\u5fc5\u8981\u306a\u9818\u53ce\u66f8\u3092\u53d6\u308a\u51fa\u3059\u306b\u306f\u3001\u904e\u53bb\u306e\u9818\u53ce\u66f8\u3082\u30d1\u30c3\u3068\u898b\u3066\u308f\u304b\u308a\u3084\u3059\u3044\u72b6\u614b\u3067\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u9818\u53ce\u66f8\u3092\u9577\u671f\u7684\u306b\u4fdd\u7ba1\u3059\u308b\u969b\u306b\u3001\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%8E%E3%83%BC%E3%83%88%E3%81%AB%E8%B2%BC%E3%82%8B%E9%9A%9B%E3%81%AB%E3%81%AF%E3%83%86%E3%83%BC%E3%83%97%E3%81%A7%E3%81%AF%E3%81%AA%E3%81%8F%E3%81%AE%E3%82%8A%E3%81%A7%E8%B2%BC%E3%82%8B\"><\/span>\u30ce\u30fc\u30c8\u306b\u8cbc\u308b\u969b\u306b\u306f\u30c6\u30fc\u30d7\u3067\u306f\u306a\u304f\u306e\u308a\u3067\u8cbc\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9818\u53ce\u66f8\u3092\u30ce\u30fc\u30c8\u306b\u8cbc\u308b\u969b\u306f\u3001\u30bb\u30ed\u30cf\u30f3\u30c6\u30fc\u30d7\u3067\u306f\u306a\u304f\u306e\u308a\u3092\u4f7f\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u30bb\u30ed\u30cf\u30f3\u30c6\u30fc\u30d7\u306f\u3001\u6e29\u5ea6\u3084\u6e7f\u5ea6\u306e\u5909\u5316\u306b\u3088\u308a\u53ce\u7e2e\u3059\u308b\u305f\u3081\u3001\u7d043\u301c4\u5e74\u3067\u52a3\u5316\u3059\u308b\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u6e80\u4e86\u524d\u306b\u5265\u304c\u308c\u843d\u3061\u3066\u7d1b\u5931\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306e\u308a\u3092\u4f7f\u7528\u3059\u308c\u3070\u3001\u9818\u53ce\u66f8\u304c\u30ce\u30fc\u30c8\u306b\u3057\u3063\u304b\u308a\u3068\u56fa\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u9818\u53ce\u66f8\u306e\u30ba\u30ec\u3084\u5265\u304c\u308c\u843d\u3061\u308b\u5fc3\u914d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306e\u308a\u306e\u7a2e\u985e\u306f\u6db2\u72b6\u306e\u308a\u3084\u30b9\u30c6\u30a3\u30c3\u30af\u306e\u308a\u3067\u306f\u306a\u304f\u30c6\u30fc\u30d7\u306e\u308a\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u306e\u308a\u306e\u3064\u3051\u3059\u304e\u3084\u4e7e\u71e5\u3092\u5f85\u305f\u305a\u306b\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u306b\u8cbc\u308a\u4ed8\u3051\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BD%95%E3%81%AB%E4%BD%BF%E7%94%A8%E3%81%97%E3%81%9F%E3%81%8B%E5%88%86%E3%81%8B%E3%82%8B%E3%82%88%E3%81%86%E3%81%AB%E3%81%97%E3%81%A6%E3%81%8A%E3%81%8F\"><\/span>\u4f55\u306b\u4f7f\u7528\u3057\u305f\u304b\u5206\u304b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9818\u53ce\u66f8\u3092\u4fdd\u7ba1\u3059\u308b\u969b\u306b\u306f\u3001\u9818\u53ce\u66f8\u304c\u4f55\u306b\u4f7f\u7528\u3055\u308c\u305f\u304b\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u8868\u793a\u3057\u3066\u304a\u304f\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u9818\u53ce\u66f8\u306e\u4e0a\u90e8\u3084\u6a2a\u306b\u30e1\u30e2\u3092\u66f8\u304f\u3068\u3001\u5f8c\u304b\u3089\u9818\u53ce\u66f8\u3092\u53c2\u7167\u3059\u308b\u969b\u306b\u4f55\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u304b\u3059\u3050\u306b\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u9818\u53ce\u66f8\u306e\u6a2a\u306b\u6b21\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u9818\u53ce\u66f8\u306e\u63d0\u51fa\u8005\uff08\u6c0f\u540d\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u9818\u53ce\u66f8\u306e\u8a73\u7d30\uff08\u4f8b\uff1a\u25cb\u25cb\u682a\u5f0f\u4f1a\u793e\u25cb\u25cb\u69d8\u3000\u6253\u3061\u5408\u308f\u305b\u98f2\u98df\u4ee3\uff09<\/li>\n\n\n\n<li>\u52d8\u5b9a\u79d1\u76ee\uff08\u79d1\u76ee\u5225\u306b\u8cbc\u4ed8\u3057\u306a\u3044\u5834\u5408\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u5185\u5bb9\u304c\u8a73\u3057\u304f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7d4c\u8cbb\u7cbe\u7b97\u66f8\u3084\u9818\u53ce\u66f8\u306b\u8a72\u5f53\u3059\u308b\u8acb\u6c42\u66f8\u3001\u30e1\u30fc\u30eb\u306a\u3069\u306e\u53d6\u5f15\u5c65\u6b74\u304c\u3042\u308b\u5834\u5408\u3001\u4e00\u7dd2\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3067\u8a73\u7d30\u304c\u5206\u304b\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%97%A5%E4%BB%98%E3%81%8C%E5%88%86%E3%81%8B%E3%82%8B%E3%82%88%E3%81%86%E3%81%AB%E3%81%97%E3%81%A6%E3%81%8A%E3%81%8F\"><\/span>\u65e5\u4ed8\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u306b\u3042\u305f\u308a\u3001\u65e5\u4ed8\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u9818\u53ce\u66f8\u3092\u63a2\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u65e5\u4ed8\u9806\u306b\u30d5\u30a1\u30a4\u30ea\u30f3\u30b0\u3059\u308b\u3068\u3001\u63a2\u3059\u3068\u304d\u306e\u624b\u9593\u304c\u5c11\u306a\u304f\u3066\u3059\u3080\u306e\u3067\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\uff1a\u65e5\u4ed8\u9806\u306e\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u65b9\u6cd5<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-us.googleusercontent.com\/dSmepu7sK74bNW097MeGNpOLzUkw9Ayl4oXSIqrGAwWP6pslgv6T0kKEl_JpohSc64TXvjD2rhCGaRjAqSiVFo6k_pA2FekzXjwa-Z1jZxPfRq2-owpoDWgxJkJa4mXFUWDrq9G6UJMtrV5kE1kiwbY\" alt=\"\"\/><\/figure>\n\n\n\n<p>\u753b\u50cf\uff1aCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u4f5c\u6210<\/p>\n\n\n\n<p>\u7279\u5b9a\u306e\u671f\u9593\u306e\u7d4c\u8cbb\u3092\u628a\u63e1\u3057\u3001\u652f\u51fa\u306e\u50be\u5411\u3084\u30d1\u30bf\u30fc\u30f3\u3092\u5206\u6790\u3059\u308b\u969b\u306b\u3082\u3001\u65e5\u4ed8\u9806\u306b\u6574\u7406\u3055\u308c\u305f\u9818\u53ce\u66f8\u306f\u6709\u52b9\u3067\u3059\u3002\u4e88\u7b97\u3068\u306e\u5bfe\u6bd4\u3084\u6708\u6b21\u30fb\u5e74\u6b21\u306e\u7d4c\u8cbb\u30ec\u30dd\u30fc\u30c8\u4f5c\u6210\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BC%9A%E7%A4%BE%E3%81%A7%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%81%AF%E3%81%A9%E3%81%AE%E3%82%88%E3%81%86%E3%81%AB%E4%BF%9D%E7%AE%A1%E3%81%99%E3%81%B9%E3%81%8D%EF%BC%9F\"><\/span>\u4f1a\u793e\u3067\u9818\u53ce\u66f8\u306f\u3069\u306e\u3088\u3046\u306b\u4fdd\u7ba1\u3059\u3079\u304d\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6cd5\u4eba\u7d44\u7e54\u306e\u5834\u5408\u3001\u53d6\u5f15\u6570\u304c\u591a\u304f\u5f93\u696d\u54e1\u306e\u7acb\u66ff\u7d4c\u8cbb\u3082\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u9818\u53ce\u66f8\u3082\u5927\u91cf\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u30027\u5e74\u9593\u5206\u306e\u4fdd\u5b58\u30b9\u30da\u30fc\u30b9\u3082\u5341\u5206\u306b\u78ba\u4fdd\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6bce\u6708\u3001\u6bce\u5e74\u3001\u66f8\u985e\u306f\u7740\u3005\u3068\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002\u9650\u3089\u308c\u305f\u30b9\u30da\u30fc\u30b9\u3067\u9818\u53ce\u66f8\u3092\u4fdd\u5b58\u3059\u308b\u306b\u306f\u3001\u4fdd\u5b58\u671f\u9593\u6e80\u4e86\u5f8c\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u5ec3\u68c4\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6587\u66f8\u7ba1\u7406\u898f\u7a0b\u3092\u5b9a\u3081\u3001\u6587\u66f8\u7ba1\u7406\u306e\u793e\u5185\u30eb\u30fc\u30eb\u3092\u660e\u78ba\u5316\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u4fdd\u7ba1\u66f8\u985e\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u5165\u308c\u66ff\u3048\u304c\u3067\u304d\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u304c\u56f3\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u60aa\u8cea\u306a\u96a0\u853d\u7b49\u304c\u7591\u308f\u308c\u306a\u3051\u308c\u3070\u3001\u76f4\u8fd13\u5e74\u5206\u306e\u8abf\u67fb\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f4\u8fd13\u5e74\u5206\u306f\u3044\u3064\u3067\u3082\u53d6\u308a\u51fa\u305b\u308b\u3088\u3046\u624b\u5143\u306b\u7f6e\u3044\u3066\u304a\u304d\u30014\u5e74\u76ee\u3088\u308a\u4ee5\u524d\u306e\u53e4\u3044\u9818\u53ce\u66f8\u306f\u6bb5\u30dc\u30fc\u30eb\u306b\u3057\u307e\u3044\u5009\u5eab\u4fdd\u7ba1\u3059\u308b\u306a\u3069\u5206\u3051\u3066\u7ba1\u7406\u3057\u307e\u3057\u3087\u3046\u3002\u5206\u5225\u7ba1\u7406\u306b\u3088\u308a\u3001\u4fdd\u5b58\u671f\u9593\u3092\u7d42\u4e86\u3057\u305f\u9818\u53ce\u66f8\u3092\u901f\u3084\u304b\u306b\u5ec3\u68c4\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%81%AE%E4%BF%9D%E7%AE%A1%E6%9C%9F%E9%96%93%E3%81%AB%E3%81%A4%E3%81%84%E3%81%A6\"><\/span>\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306b\u3064\u3044\u3066<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306f\u3001\u6cd5\u4eba\u306e\u5834\u5408\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3067\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u3001\u9752\u8272\u7533\u544a\u4e8b\u696d\u8005\u3068\u767d\u8272\u7533\u544a\u4e8b\u696d\u8005\u3067\u306f\u4fdd\u7ba1\u671f\u9593\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B3%95%E4%BA%BA%E3%81%AE%E5%A0%B4%E5%90%88%E3%81%AF7%E5%B9%B4%E9%96%93\"><\/span>\u6cd5\u4eba\u306e\u5834\u5408\u306f7\u5e74\u9593<span 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\">\u56fd\u7a0e\u5e81\u3000No.5930\u2003\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%99%BD%E8%89%B2%E7%94%B3%E5%91%8A%E3%82%92%E3%81%97%E3%81%9F%E9%9A%9B%E3%81%AB%E3%81%AF5%E5%B9%B4%E9%96%93\"><\/span>\u767d\u8272\u7533\u544a\u3092\u3057\u305f\u969b\u306b\u306f5\u5e74\u9593<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u3092\u884c\u3063\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306f<strong>5\u5e74<\/strong>\u3067\u3059\u3002\u4fdd\u7ba1\u306e\u8d77\u7b97\u65e5\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u671f\u9650\u65e5\u306e\u7fcc\u65e5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/index.htm\">\u56fd\u7a0e\u5e81\u3000\u500b\u4eba\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u65b9\u306e\u8a18\u5e33\u30fb\u5e33\u7c3f\u7b49\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9D%92%E8%89%B2%E7%94%B3%E5%91%8A%E3%82%92%E3%81%97%E3%81%9F%E9%9A%9B%E3%81%AB%E3%81%AF7%E5%B9%B4%E9%96%93\"><\/span>\u9752\u8272\u7533\u544a\u3092\u3057\u305f\u969b\u306b\u306f7\u5e74\u9593<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u3092\u884c\u3063\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306f<strong>7\u5e74<\/strong>\u3067\u3059\u3002\u305f\u3060\u3057\u3001<strong>\u524d\u3005\u5e74\u5206\u306e\u4e8b\u696d\u6240\u5f97\u304a\u3088\u3073\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u30015\u5e74\u306b\u77ed\u7e2e<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4fdd\u7ba1\u306e\u8d77\u7b97\u65e5\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u671f\u9650\u65e5\u306e\u7fcc\u65e5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\">\u56fd\u7a0e\u5e81\u3000\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%81%AF%E9%9B%BB%E5%AD%90%E3%83%87%E3%83%BC%E3%82%BF%E3%81%A7%E4%BF%9D%E5%AD%98%E3%81%97%E3%81%A6%E3%81%8A%E3%81%8F%E3%81%A8%E4%BE%BF%E5%88%A9\"><\/span>\u9818\u53ce\u66f8\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3068\u4fbf\u5229<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3088\u308a\u3001\u9818\u53ce\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u9818\u53ce\u66f8\u306f5\u5e74\u304b\u30897\u5e74\u3068\u9577\u3044\u4fdd\u5b58\u671f\u9593\u3092\u8981\u3059\u308b\u305f\u3081\u3001\u7d19\u3067\u306e\u539f\u672c\u8a3c\u6191\u4fdd\u5b58\u3088\u308a\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u65b9\u304c\u306a\u306b\u304b\u3068\u4fbf\u5229\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E3%83%87%E3%83%BC%E3%82%BF%E4%BF%9D%E5%AD%98%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span>\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u3059\u308b\u30e1\u30ea\u30c3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u306f5\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1.\u53ce\u7d0d\u30b9\u30da\u30fc\u30b9\u4e0d\u8981<\/h4>\n\n\n\n<p>\u7d19\u3067\u306e\u9818\u53ce\u66f8\u4fdd\u7ba1\u306f\u53ce\u7d0d\u30b9\u30da\u30fc\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9818\u53ce\u66f8\u306e\u96fb\u5b50\u5316\u306b\u3088\u308a\u53ce\u7d0d\u30b9\u30da\u30fc\u30b9\u304c\u4e0d\u8981\u306b\u306a\u308a\u3001\u5927\u5e45\u306a\u30b3\u30b9\u30c8\u30ab\u30c3\u30c8\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2.\u9818\u53ce\u66f8\u306e\u52a3\u5316\u304c\u304a\u304d\u306a\u3044<\/h4>\n\n\n\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306f\u3001\u7d4c\u5e74\u52a3\u5316\u306b\u3088\u308b\u9818\u53ce\u66f8\u306e\u6587\u5b57\u306e\u304b\u3059\u308c\u3084\u5909\u8272\u306a\u3069\u3001\u52a3\u5316\u306e\u5fc3\u914d\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3.\u696d\u52d9\u52b9\u7387\u306e\u5411\u4e0a<\/h4>\n\n\n\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u3042\u308c\u3070\u3001\u53e4\u3044\u9818\u53ce\u66f8\u306e\u60c5\u5831\u3092\u63a2\u3059\u3068\u304d\u306b\u3001\u5009\u5eab\u306b\u884c\u3063\u3066\u6bb5\u30dc\u30fc\u30eb\u3092\u958b\u5c01\u3057\u3001\u5927\u91cf\u306e\u30d5\u30a1\u30a4\u30eb\u306e\u4e2d\u304b\u3089\u30da\u30fc\u30b8\u30921\u679a1\u679a\u3081\u304f\u3063\u3066\u63a2\u3059\u52b4\u529b\u304c\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u30d1\u30bd\u30b3\u30f3\u306e\u691c\u7d22\u6a5f\u80fd\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u77ed\u6642\u9593\u3067\u63a2\u305b\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4.\u30c6\u30ec\u30ef\u30fc\u30af\u304c\u53ef\u80fd<\/h4>\n\n\n\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u30e1\u30fc\u30eb\u306a\u3069\u3067\u6388\u53d7\u3059\u308c\u3070\u30c6\u30ec\u30ef\u30fc\u30af\u304c\u53ef\u80fd\u3067\u3059\u3002\u9818\u53ce\u66f8\u306e\u51e6\u7406\u306e\u305f\u3081\u3060\u3051\u306b\u4f1a\u793e\u306b\u884c\u304f\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5.\u74b0\u5883\u306b\u3084\u3055\u3057\u3044<\/h4>\n\n\n\n<p>\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u306b\u3088\u308a\u3001\u7d19\u306e\u4f7f\u7528\u30b3\u30b9\u30c8\u3082\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002\u7d19\u306e\u4f7f\u7528\u91cf\u304c\u6e1b\u308b\u3053\u3068\u3067\u3001\u68ee\u6797\u4f10\u63a1\u304c\u56de\u907f\u3055\u308c\u307e\u3059\u3002SDGs*\u306e\u89b3\u70b9\u304b\u3089\u3082\u3001\u30da\u30fc\u30d1\u30fc\u30ec\u30b9\u5316\u3092\u4fc3\u9032\u3059\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306f\u793e\u4f1a\u7684\u610f\u7fa9\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>*SDGs\u3068\u306f\uff1a\u300c\u6301\u7d9a\u53ef\u80fd\u306a\u958b\u767a\u76ee\u6a19\uff08Sustainable Development Goals\uff09\u300d\u306e\u7565\u79f0\u3002\u8ca7\u56f0\u306e\u64b2\u6ec5\u3001\u6559\u80b2\u306e\u666e\u53ca\u3001\u30b8\u30a7\u30f3\u30c0\u30fc\u5e73\u7b49\u3001\u30af\u30ea\u30fc\u30f3\u30a8\u30cd\u30eb\u30ae\u30fc\u306e\u5229\u7528\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u5206\u91ce\u3067\u3001\u3088\u308a\u826f\u3044\u4e16\u754c\u306b\u3057\u7d9a\u3051\u308b\u305f\u3081\u306b\u5168\u4e16\u754c\u306e\u4eba\u304c\u53d6\u308a\u7d44\u3080\u3079\u304d\u76ee\u6a19\u3068\u3057\u306617\u306e\u9805\u76ee\u304c\u56fd\u9023\u306b\u3088\u308a\u63a1\u629e\u3055\u308c\u3066\u3044\u308b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9B%BB%E5%AD%90%E5%B8%B3%E7%B0%BF%E4%BF%9D%E5%AD%98%E6%B3%95%E3%81%AE%E8%A6%81%E4%BB%B6%E3%82%92%E6%BA%80%E3%81%9F%E3%81%9D%E3%81%86\"><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305d\u3046<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9818\u53ce\u66f8\u306e\u53d7\u9818\u65b9\u6cd5\u306b\u306f\u3001\u7d19\u3067\u306e\u53d7\u9818\u3068PDF\u306a\u3069\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u53d7\u9818\u3059\u308b2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u9818\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u307e\u307e\u96fb\u5b50\u4fdd\u5b58\u304c\u3067\u304d\u3001\u7d19\u3067\u53d7\u9818\u3057\u305f\u9818\u53ce\u66f8\u306f\u3001\u8907\u5408\u6a5f\u3084\u30b9\u30de\u30db\u3067\u64ae\u5f71\u3057\u3066\u753b\u50cf\u30c7\u30fc\u30bf\u306b\u3059\u308c\u3070\u96fb\u5b50\u4fdd\u5b58\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u7d19\u304b\u3089\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u3057\u305f\u9818\u53ce\u66f8\u2460\u3068\u3001\u3082\u3068\u3082\u3068\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u9818\u3057\u305f\u9818\u53ce\u66f8\u2461\u3067\u306f\u3001\u4fdd\u5b58\u8981\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u2460\u96fb\u5b50\u30c7\u30fc\u30bf\u306f\u300c\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u300d\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3044\u3001\u2461\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u306f\u300c\u96fb\u5b50\u53d6\u5f15\u5236\u5ea6\u300d\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u3001\u6bce\u5e74\u306e\u3088\u3046\u306b\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u305d\u306e\u90fd\u5ea6\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u306b\u8a8d\u3081\u3089\u308c\u308b\u6761\u4ef6\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u304b\u3089\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u4fdd\u5b58\u3092\u884c\u3046\u4e8b\u696d\u8005\u306f\u3001\u6700\u65b0\u306e\u6539\u6b63\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u4fdd\u5b58\u3092\u884c\u306a\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u4ee4\u548c5\uff082023\uff09\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4ee5\u964d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2460\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u9818\u53ce\u66f8\u306e\u4fdd\u5b58\u8981\u4ef6<\/h4>\n\n\n\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306f\u3001\u30c7\u30fc\u30bf\u304c\u66f8\u985e\u304b\u3089\u6b63\u3057\u304f\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u76ee\u8996\u3067\u5bb9\u6613\u306b\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u3001\u591a\u304f\u306e\u4fdd\u5b58\u8981\u4ef6\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9818\u53ce\u66f8\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u4fdd\u5b58\u8981\u4ef6<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u5165\u529b\u671f\u9593\u306e\u5236\u9650<\/td><td>\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u5b9a\u3081\u3066\u3044\u308b\u304b\u5426\u304b\u3067\u5165\u529b\u671f\u9593\u304c\u7570\u306a\u308b<br>\u5b9a\u3081\u3066\u3044\u308b\u2192\u9818\u53ce\u66f8\u6388\u53d7\u304b\u30897\u55b6\u696d\u65e5\u4ee5\u5185\u5b9a\u3081\u3066\u3044\u306a\u3044\u2192\u9818\u53ce\u66f8\u6388\u53d7\u304b\u30892\u30ab\u6708\u3068\u304a\u3088\u305d7\u55b6\u696d\u65e5\u4ee5\u5185<\/td><\/tr><tr><td>\u4e00\u5b9a\u306e\u89e3\u50cf\u5ea6\u306b\u3088\u308b\u8aad\u307f\u53d6\u308a<\/td><td>\u89e3\u50cf\u5ea6200dpi\u76f8\u5f53\u4ee5\u4e0a<\/td><\/tr><tr><td>\u30ab\u30e9\u30fc\u753b\u50cf\u306b\u3088\u308b\u8aad\u307f\u53d6\u308a<\/td><td>\u8d64\u8272\u3001\u7dd1\u8272\u3001\u9752\u8272\u306e\u968e\u8abf\u304c\u305d\u308c\u305e\u308c256\u968e\u8abf\u4ee5\u4e0a(24\u30d3\u30c3\u30c8\u30ab\u30e9\u30fc)<\/td><\/tr><tr><td>\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e<\/td><td>\u5165\u529b\u671f\u9593\u5185\u306b\u30b9\u30ad\u30e3\u30ca\u30c7\u30fc\u30bf\u306b\u4ed8\u3059<\/td><\/tr><tr><td>\u30f4\u30a1\u30fc\u30b8\u30e7\u30f3\u7ba1\u7406<\/td><td>\u4ee5\u4e0b\u306e2\u3064\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u7528\u3059\u308b<br>\u2460\u8a02\u6b63\u3001\u524a\u9664\u306e\u4e8b\u5b9f\u3068\u5185\u5bb9\u306e\u78ba\u8a8d\u7b49\u304c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u2461\u8a02\u6b63\u3001\u524a\u9664\u3092\u884c\u3048\u306a\u3044\u30b7\u30b9\u30c6\u30e0<\/td><\/tr><tr><td>\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u4fc2\u6027\u306e\u78ba\u4fdd<\/td><td>\u30b9\u30ad\u30e3\u30ca\u30c7\u30fc\u30bf\u3068\u305d\u306e\u30c7\u30fc\u30bf\u306b\u95a2\u9023\u3059\u308b\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u3068\u306e\u9593\u3067\u3001\u76f8\u4e92\u306b\u305d\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b<\/td><\/tr><tr><td>\u898b\u8aad\u53ef\u80fd\u88c5\u7f6e\u7b49\u306e\u5099\u4ed8\u3051<\/td><td>14\u30a4\u30f3\u30c1\u4ee5\u4e0a\u306e\u30ab\u30e9\u30fc\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3068\u30ab\u30e9\u30fc\u30d7\u30ea\u30f3\u30bf\u30fc\u3001\u64cd\u4f5c\u8aac\u660e\u66f8\u3092\u5099\u3048\u4ed8\u3051\u308b<\/td><\/tr><tr><td>\u901f\u3084\u304b\u306b\u51fa\u529b\u3059\u308b\u3053\u3068<\/td><td>\u51fa\u529b\u8981\u4ef6\u2460\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u3067\u3042\u308b\u3053\u3068\u2461\u66f8\u985e\u3068\u540c\u7a0b\u5ea6\u306b\u660e\u77ad\u2462\u62e1\u5927\u307e\u305f\u306f\u7e2e\u5c0f\u3057\u3066\u51fa\u529b\u3067\u304d\u308b\u24634\u30dd\u30a4\u30f3\u30c8\u306e\u5927\u304d\u3055\u306e\u6587\u5b57\u3092\u8a8d\u8b58\u3067\u304d\u308b<\/td><\/tr><tr><td>\u30b7\u30b9\u30c6\u30e0\u6982\u8981\u66f8\u7b49\u306e\u5099\u4ed8\u3051<\/td><td>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u7b49\u306e\u30b7\u30b9\u30c6\u30e0\u6982\u8981\u66f8\u3001\u30b7\u30b9\u30c6\u30e0\u4ed5\u69d8\u66f8\u3001\u64cd\u4f5c\u8aac\u660e\u66f8\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u624b\u9806\u3084\u62c5\u5f53\u90e8\u7f72\u306a\u3069\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u66f8\u985e\u3092\u5099\u3048\u4ed8\u3051\u308b<\/td><\/tr><tr><td>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/td><td>\u30b9\u30ad\u30e3\u30ca\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u8981\u4ef6\u306b\u3088\u308b\u691c\u7d22\u304c\u3067\u304d\u308b\u2460 \u53d6\u5f15\u5e74\u2f49\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u3001\u53d6\u5f15\u91d1\u984d\u304a\u3088\u3073\u53d6\u5f15\u5148\u3067\u306e\u691c\u7d22\u2461 \u65e5\u4ed8\u307e\u305f\u306f\u91d1\u984d\u306b\u4fc2\u308b\u8a18\u9332\u9805\u76ee\u306b\u3064\u3044\u3066\u7bc4\u56f2\u3092\u6307\u5b9a\u3057\u3066\u306e\u691c\u7d22\u24622\u4ee5\u4e0a\u306e\u4efb\u610f\u306e\u8a18\u9332\u9805\u76ee\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u306e\u691c\u7d22<br>\u203b \u7a0e\u52d9\u8077\u54e1\u304b\u3089\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u5834\u5408\u306f\u3001\u2461\u304a\u3088\u3073\u2462\u306e\u8981\u4ef6\u306f\u4e0d\u8981<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_03.pdf\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5 \u306f\u3058\u3081\u307e\u305b\u3093\u304b\u3001\u66f8\u985e\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58<\/a>\u304b\u3089CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u4f5c\u6210<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u2461\u96fb\u5b50\u53d6\u5f15\u306b\u3088\u3063\u3066\u53d7\u3051\u6e21\u3057\u305f\u9818\u53ce\u66f8\u306e\u4fdd\u5b58\u8981\u4ef6<\/h4>\n\n\n\n<p>\u4ee4\u548c6\uff082024\uff09\u5e741\u6708\u3088\u308a\u3001\u539f\u5247\u3001\u9818\u53ce\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u6e21\u3057\u305f\u5834\u5408\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u53d6\u5f15\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u3063\u305f\u9818\u53ce\u66f8\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u30c7\u30fc\u30bf\u304c\u6539\u3056\u3093\u3055\u308c\u306a\u3044\u3088\u3046\u6539\u3056\u3093\u9632\u6b62\u63aa\u7f6e\u3092\u8b1b\u3058\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u4fdd\u5b58\u3055\u308c\u305f\u30c7\u30fc\u30bf\u3092\u300c\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u300d\u3067\u691c\u7d22\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30d7\u30ea\u30f3\u30bf\u30fc\u7b49\u3092\u5099\u3048\u4ed8\u3051\u3066\u3044\u308b<\/li>\n<\/ol>\n\n\n\n<p>\u4e0a\u8a18\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u9075\u5b88\u3059\u308b\u306b\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u30b7\u30b9\u30c6\u30e0\u8cbb\u2f64\u306a\u3069\u3092\u304b\u3051\u305a\u306b\u5bfe\u5fdc\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u30011\u306e\u30c7\u30fc\u30bf\u6539\u3056\u3093\u9632\u6b62\u63aa\u7f6e\u306f\u3001\u4f1a\u793e\u3067\u6539\u3056\u3093\u9632\u6b62\u306e\u305f\u3081\u306e\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u3092\u5b9a\u3081\u3001\u305d\u308c\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u63aa\u7f6e\u3092\u8b1b\u3058\u307e\u3059\u3002\u6539\u3056\u3093\u9632\u6b62\u306e\u305f\u3081\u306e\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u306e\u30b5\u30f3\u30d7\u30eb\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/word\/0021006-031_d.docx\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u53ca\u3073\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\uff08\u6cd5\u4eba\u306e\u4f8b\uff09\uff08Word\/16KB\uff09<\/a><\/p>\n\n\n\n<p>2\u306e\u691c\u7d22\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u306f\u3001\u5c02\u2f64\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u306a\u304f\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u7b49\u3067\u7d22\u5f15\u7c3f\u3092\u4f5c\u6210\u3059\u308b<br><code><img decoding=\"async\" width=\"419\" height=\"184\" class=\"wp-image-7409\" style=\"width: 220px;\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/12\/f311c3abed5c1009999afde26d942b03.png\" alt=\"\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/f311c3abed5c1009999afde26d942b03.png 419w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/f311c3abed5c1009999afde26d942b03-300x132.png 300w\" sizes=\"(max-width: 419px) 100vw, 419px\" \/><\/code><\/li>\n\n\n\n<li>\u30c7\u30fc\u30bf\u306e\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u306f\u898f\u5247\u7684\u306a\u540d\u524d\u3092\u4ed8\u3059<img decoding=\"async\" width=\"412\" height=\"124\" class=\"wp-image-7410\" style=\"width: 220px;\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/12\/3831035f34157b81e3b7f7dc68763a12.png\" alt=\"\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/3831035f34157b81e3b7f7dc68763a12.png 412w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/3831035f34157b81e3b7f7dc68763a12-300x90.png 300w\" sizes=\"(max-width: 412px) 100vw, 412px\" \/><\/li>\n<\/ol>\n\n\n\n<p>\u753b\u50cf\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0023006-085_01.pdf\">\u56fd\u7a0e\u5e81 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5 \u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044<\/a><\/p>\n\n\n\n<p>\u7d22\u5f15\u7c3f\u306e\u30b5\u30f3\u30d7\u30eb\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/excel\/0021006-031_c.xlsx\">\u56fd\u7a0e\u5e81 \uff08\u7d22\u5f15\u7c3f\u306e\u4f5c\u6210\u4f8b\uff09\uff08Excel\/11KB\uff09<\/a><\/p>\n\n\n\n<p>\u96fb\u5b50\u53d6\u5f15\u306b\u3088\u308b\u9818\u53ce\u66f8\u306f\u3001\u4ee4\u548c6\uff082024\uff09\u5e741\u6708\u4ee5\u964d\u3001\u539f\u5247\u7d19\u3067\u306e\u51fa\u529b\u304c\u7981\u6b62\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ee4\u548c5\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u4ee4\u548c6\uff082024\uff09\u5e741\u6708\u4ee5\u964d\u3082\u7d19\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<ul>\n<li>\u4fdd\u5b58\u8981\u4ef6\u306b\u3057\u305f\u304c\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u7d0d\u7a0e\u5730\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u9818\u53ce\u66f8\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<\/li>\n\n\n\n<li>\u51fa\u529b\u66f8\u9762\u3092\u9069\u5207\u306b\u4fdd\u5b58\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u306f\u63d0\u793a\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068<\/li>\n<\/ul>\n\n\n\n<p>\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u305f\u3068\u306f\u3044\u3048\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u5316\u306e\u6d41\u308c\u306f\u4e16\u754c\u7684\u306b\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u793e\u4f1a\u5909\u5316\u306b\u4f34\u3044\u3001\u7336\u4e88\u63aa\u7f6e\u304c\u7d42\u4e86\u3059\u308b\u6d41\u308c\u3082\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u3078\u306e\u5bfe\u5fdc\u306f\u4eca\u5f8c\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u6539\u6b63\u60c5\u5831\u306f\u968f\u6642\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\r\n<h2 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%AA%E3%82%89%E7%B0%BF%E8%A8%98%E8%AC%9B%E5%BA%A7%E3%82%84%E5%AE%9F%E5%8B%99%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>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306a\u3089\u7c3f\u8a18\u8b1b\u5ea7\u3084\u5b9f\u52d9\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=\"%E7%B5%8C%E7%90%86%E6%A5%AD%E5%8B%99%E3%81%AF%E5%85%A8%E4%BD%93%E5%83%8F%E3%81%8C%E3%82%8F%E3%81%8B%E3%82%8C%E3%81%B0%E3%82%82%E3%81%A3%E3%81%A8%E5%8A%B9%E7%8E%87%E7%9A%84%E3%81%AB%EF%BC%81\"><\/span>\u7d4c\u7406\u696d\u52d9\u306f\u5168\u4f53\u50cf\u304c\u308f\u304b\u308c\u3070\u3082\u3063\u3068\u52b9\u7387\u7684\u306b\uff01<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>\u7d4c\u7406\u306e\u4ed5\u4e8b\u306f\u3001\u4f1d\u7968\u8d77\u7968\u3084\u7d4c\u8cbb\u7cbe\u7b97\u306a\u3069\u7d30\u304b\u306a\u65e5\u6b21\u696d\u52d9\u304c\u591a\u304f\u3001\u5168\u4f53\u50cf\u3092\u898b\u5931\u3044\u304c\u3061\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u7d50\u679c\u300c\u4f55\u306e\u305f\u3081\u306b\u3053\u306e\u696d\u52d9\u3092\u3057\u3066\u3044\u308b\u3093\u3060\u308d\u3046\u300d\u3068\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u4f4e\u4e0b\u306b\u7e4b\u304c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u305f\u3081\u3001\u7d4c\u7406\u306e\u4ed5\u4e8b\u306f\u7279\u306b\u3001\u5e38\u306b<strong>\u5168\u4f53\u50cf<\/strong>\u3092\u6349\u3048\u306a\u304c\u3089\u9032\u3081\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u30a4\u30e1\u30fc\u30b8\u3068\u3057\u3066\u306f\u65e5\u3005\u306e\u4ed5\u4e8b\u3092\u300c<strong>\u70b9<\/strong>\u300d\u3067\u306f\u306a\u304f\u300c<strong>\u7dda<\/strong>\u300d\u3068\u3057\u3066\u6349\u3048\u308b\u3053\u3068\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6bce\u65e5\u306e\u4ed5\u8a33\u306b\u3057\u3066\u3082\u3001\u4f55\u3068\u306a\u304f\u53d6\u5f15\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u793e\u3084\u53d6\u5f15\u5148\u306e\u8ca1\u653f\u72b6\u614b\u3084\u7d4c\u55b6\u6210\u7e3e\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u305f\u3046\u3048\u3067\u5165\u529b\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u304c\u53d6\u5f15\u5148\u30fb\u501f\u5165\u5148\u306b\u5bfe\u3057\u3066\u3001\u9069\u5207\u306b\u652f\u6255\u3044\u304c\u3067\u304d\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u53d6\u5f15\u5148\u30fb\u8cb8\u4ed8\u5148\u304b\u3089\u9069\u5207\u306b\u5165\u91d1\u304c\u884c\u308f\u308c\u308b\u306e\u304b\u3092\u3001\u4ed5\u8a33\u3068\u540c\u6642\u306b\u4e88\u6e2c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6975\u7aef\u306a\u4f8b\u3067\u3059\u304c\u3001\u3053\u3046\u3057\u305f\u300c<strong>\u610f\u8b58\u7684<\/strong>\u300d\u306a\u4ed5\u8a33\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u898b\u3048\u3066\u304d\u3066\u3001\u9ed2\u5b57\u5012\u7523\u3092\u672a\u7136\u306b\u9632\u3050\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3067\u304d\u3066\u3044\u308b\u3068\u3001<strong>\u696d\u52d9\u306e\u512a\u5148\u9806\u4f4d<\/strong>\u3092\u81ea\u305a\u3068\u3064\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3001\u4ed5\u4e8b\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u3050\u3063\u3068\u3042\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7c3f\u8a18\u306e\u5b66\u7fd2\u306a\u3069\u3067\u4f53\u7cfb\u7684\u306b\u7d4c\u7406\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u3066\u3044\u304f\u3068\u3001\u5c11\u3057\u305a\u3064\u3067\u3059\u304c\u3001\u78ba\u5b9f\u306b\u7d4c\u7406\u306e\u5168\u4f53\u50cf\u304c\u3064\u304b\u3081\u308b\u3088\u3046\u306b\u306a\u3063\u3066\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%A7%E7%B5%8C%E7%90%86%E3%81%AE%E3%80%8C%E5%9F%BA%E6%9C%AC%E3%80%8D%E3%81%8B%E3%82%89%E3%80%8C%E5%BF%9C%E7%94%A8%E3%80%8D%E3%81%BE%E3%81%A7%E4%B8%B8%E3%82%8F%E3%81%8B%E3%82%8A%EF%BC%81\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u7d4c\u7406\u306e\u300c\u57fa\u672c\u300d\u304b\u3089\u300c\u5fdc\u7528\u300d\u307e\u3067\u4e38\u308f\u304b\u308a\uff01<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u306f\u3001\u7121\u6599\u3067\u300e<strong>\u7c3f\u8a18\u8b1b\u5ea7<\/strong>\u300f\u3084\u300e<strong>\u5b9f\u52d9\u8b1b\u5ea7\u300f<\/strong>\u3092\u53d7\u8b1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300e<strong>\u5b9f\u52d9\u8b1b\u5ea7<\/strong>\u300f\u3068\u4e00\u8a00\u3067\u8a00\u3063\u3066\u3082\u3001<strong>\u7d4c\u7406\u5b9f\u52d9<\/strong>\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u542b\u3093\u3060<strong>\u7a0e\u52d9\u5b9f\u52d9<\/strong>\u3001<strong>\u8ca1\u52d9\u5b9f\u52d9<\/strong>\u3001<strong>M&amp;A\u5b9f\u52d9<\/strong>\u3001<strong>\u4eba\u4e8b\u52b4\u52d9\u7ba1\u7406<\/strong>\u3001<strong>Excel\u8b1b\u5ea7<\/strong>\u306a\u3069\u591a\u304f\u306e\u8b1b\u5ea7\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u591a\u304f\u306e\u696d\u754c\u3067\u5f79\u306b\u7acb\u3064\u3088\u3046\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5b66\u751f\u304b\u3089\u793e\u4f1a\u4eba\u306e\u7537\u5973\u3068\u3044\u3063\u305f\u5e45\u5e83\u3044\u4eba\u6750\u306b\u5229\u7528\u3055\u308c\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=\"%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%AE%9F%E5%8B%99%E3%81%AE%E3%80%8C%E5%9F%BA%E6%9C%AC%E3%80%8D%E3%81%8B%E3%82%89%E3%80%8C%E5%BF%9C%E7%94%A8%E3%80%8D%E3%81%BE%E3%81%A7%E7%90%86%E8%A7%A3%E3%81%A7%E3%81%8D%E3%82%8B%E3%81%AE%E3%81%8B\"><\/span>\u306a\u305cCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3067\u5b9f\u52d9\u306e\u300c\u57fa\u672c\u300d\u304b\u3089\u300c\u5fdc\u7528\u300d\u307e\u3067\u7406\u89e3\u3067\u304d\u308b\u306e\u304b<span class=\"ez-toc-section-end\"><\/span><\/h3>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\">\u5b9f\u52d9\u306e\u30d7\u30ed\u30bb\u30b9\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\/NhHY_K8GZuAqd6ZeXf0rMOdVLSyqd7VH9URqCWFaY2SLB31hRy58fqzureOT39cIj6OUOho34e8fiNwbAUelIqQeErIzoZkvcnaOLUx0yBt19EstMbn6NLSPVT_Qo0ZjfGjAQSU_OYveHf7RBpsACDk\" alt=\"\" \/><\/figure>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u8b1b\u7fa9\u3067\u306f\u3001\u53d7\u8b1b\u8005\u306e\u307f\u306a\u3055\u307e\u304c\u5b9f\u52d9\u306e\u8981\u70b9\u3092\u6697\u8a18\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u5fc3\u304c\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u305c\u306a\u3089\u3001\u5b9f\u52d9\u306e\u8981\u70b9\u3092\u4e38\u6697\u8a18\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u8b1b\u7fa9\u3092\u901a\u3057\u3066\u5b66\u3093\u3060\u3053\u3068\u3092\u3001\u81ea\u3089\u306e\u696d\u52d9\u306b\u3082\u843d\u3068\u3057\u8fbc\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u7406\u5b9f\u52d9\u8b1b\u5ea7\u3092\u4f8b\u306b\u6319\u3052\u308b\u3068\u3001\u65e5\u6b21\u696d\u52d9\u3001\u6708\u6b21\u696d\u52d9\u3001\u5e74\u6b21\u696d\u52d9\u306e\u6d41\u308c\u3092\u305f\u3060\u8aac\u660e\u3059\u308b\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u305d\u306e\u696d\u52d9\u3092\u306a\u305c\u305d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u884c\u3046\u306e\u304b\u3001\u305d\u306e\u696d\u52d9\u306b\u3088\u3063\u3066\u3069\u306e\u69d8\u306a\u5f71\u97ff\u304c\u4f1a\u793e\u306b\u3082\u305f\u3089\u3055\u308c\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u306b\u91cd\u304d\u3092\u7f6e\u3044\u3066\u3044\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\u306b\u52c9\u5f37\u3057\u3084\u3059\u3044<\/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\/QPm-6cGEdeGSqPdyijF_N9oOMi_J6O_B48KbNcYVO8aSBTloKFZoVjUKSwKNriCNGncGePGoRKgDw__8UfdQQgDPVyColwBTO5id9oYGnVftf2bX4Ox1PiaIivOe9GLWDiy3PSOVoeuAj_xBpkElzsg\" alt=\"\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<p>&nbsp;<\/p>\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>&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u767b\u9332\u53d7\u8b1b\u8005\u6570\u306f80\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%AE%E5%AE%9F%E5%8B%99%E8%AC%9B%E5%BA%A7%E3%82%92%E5%8F%97%E8%AC%9B%E3%81%97%E3%81%9F%E6%96%B9%E3%81%AE%E5%A3%B0\"><\/span>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u5b9f\u52d9\u8b1b\u5ea7\u3092\u53d7\u8b1b\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\">\ud83c\udde9\ud83c\uddea\u306e\u5927\u5b66\u306b\u9032\u3080\u524d\u306bCPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u300e\u7d4c\u7406\u5b9f\u52d9\u4e2d\u7d1a\u8b1b\u5ea7\u300f\u3092\u8996\u8074\u3057\u59cb\u3081\u305f\u306e\u3060\u3051\u308c\u3069\u3001\u77e5\u8b58\u3068\u3057\u3066\u306e\u7c3f\u8a18\u691c\u5b9a\u8a66\u9a13\u5bfe\u7b56\u3067\u306f\u306a\u304f\u3001\u57f9\u3063\u305f\u77e5\u8b58\u3092\u5b9f\u52d9\u3067\u3069\u3046\u751f\u304b\u3059\u306e\u304b\u3092\u8b1b\u7fa9\u3057\u3066\u3044\u308b\u52d5\u753b\u3063\u3066\u521d\u3081\u3066\u898b\u305f\u304b\u3082\ud83d\udc4d<br>\u3059\u3054\u304f\u3044\u3044\ud83d\udc93\u52c9\u5f37\u306b\u306a\u308b\ud83d\ude18<br>\u30aa\u30b9\u30b9\u30e1\u2728<a href=\"https:\/\/t.co\/BT8c9IkyDH\">https:\/\/t.co\/BT8c9IkyDH<\/a><\/p>&mdash; \u30da\u30f3\u30ae\u30f3\u5148\u751f (@PinguinSensei) <a href=\"https:\/\/twitter.com\/PinguinSensei\/status\/1731416111139172538?ref_src=twsrc%5Etfw\">December 3, 2023<\/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\">\u3053\u308c\u3067\u7121\u6599\u3067\u672c\u5f53\u306b\u3044\u3044\u306e\u304b\u2026<br>\u7c3f\u8a18\u304b\u3089\u7d4c\u7406\u5b9f\u52d9\u307e\u3067\u52c9\u5f37\u306b\u306a\u308a\u307e\u3059\u3002<br>\u6700\u8fd1\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u304b\u96fb\u5b50\u5e33\u7c3f\u53d6\u5f15\u6cd5\u3068\u304b\u898b\u3066\u307e\u3059\u3002<br>\u6642\u9593\u3082\u77ed\u304f\u5207\u3063\u3066\u3042\u308b\u306e\u3082\u5b09\u3057\u3044\uff01<br><br>CPA\u30e9\u30fc\u30cb\u30f3\u30b0\uff5c\u7c3f\u8a18\u3084\u4f1a\u8a08\u3092\u5b8c\u5168\u7121\u6599\u3067\u5b66\u3076\u306a\u3089CPA\u30e9\u30fc\u30cb\u30f3\u30b0 <a href=\"https:\/\/t.co\/HmEKs3N9ge\">https:\/\/t.co\/HmEKs3N9ge<\/a><\/p>&mdash; \u6749\u672c\u798e\u6d69 (@sugiyuzu) <a href=\"https:\/\/twitter.com\/sugiyuzu\/status\/1640684799051583491?ref_src=twsrc%5Etfw\">March 28, 2023<\/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\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u306e\u7d4c\u7406\u5b9f\u52d9\u7de8\u306f\u7d4c\u7406\u306e\u4ed5\u4e8b\u306e\u6d41\u308c\u3084\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u304c\u5206\u304b\u308b\u304b\u3089\u3001\u975e\u5e38\u306b\u6709\u7528\u3002\u7d4c\u7406\u306b\u30b8\u30e7\u30d6\u30c1\u30a7\u30f3\u3059\u308b\u8eab\u3068\u3057\u3066\u306f\u3001\u8ee2\u8077\u524d\u306b\u30a4\u30e1\u30fc\u30b8\u3092\u3064\u3051\u3089\u308c\u308b\u304b\u3089\u826f\u3044\u30b9\u30bf\u30fc\u30c8\u30c0\u30c3\u30b7\u30e5\u304c\u304d\u308c\u305d\u3046\u2728<\/p>&mdash; \u3080\u3056\u3055\u3093 (@zam__channel) <a href=\"https:\/\/twitter.com\/zam__channel\/status\/1617673889110446084?ref_src=twsrc%5Etfw\">January 24, 2023<\/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\u7d4c\u7406\u306e\u57fa\u672c\u304b\u3089\u304a\u3055\u3089\u3044\u3057\u305f\u3044\u300d\u300c\u6c7a\u7b97\u696d\u52d9\u3092\u52b9\u7387\u7684\u306b\u9032\u3081\u305f\u3044\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\/\">CPA\u30e9\u30fc\u30cb\u30f3\u30b0\u3000\u516c\u5f0f\u30b5\u30a4\u30c8<\/a><\/p>\r\n\n\n\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>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-6 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul>\n<li><a href=\"https:\/\/www.cpa-learning.com\/courses\/30002\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">\u7d4c\u7406\u5b9f\u52d9 \u5165\u9580<\/a><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/30002\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/12\/4790d4d66be1565aff968802eb405ff3-1536x864-10-1024x576.jpeg\" alt=\"\" class=\"wp-image-6618\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/4790d4d66be1565aff968802eb405ff3-1536x864-10-1024x576.jpeg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/4790d4d66be1565aff968802eb405ff3-1536x864-10-300x169.jpeg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/4790d4d66be1565aff968802eb405ff3-1536x864-10-768x432.jpeg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/4790d4d66be1565aff968802eb405ff3-1536x864-10.jpeg 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-2 wp-block-buttons-is-layout-flex\">\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\/30002\"><strong>\u7d4c\u7406\u5b9f\u52d9 \u5165\u9580\u3092\u5b66\u3093\u3067\u307f\u308b\u21d2<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<ul>\n<li><a href=\"https:\/\/www.cpa-learning.com\/courses\/90009\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\">\u7d4c\u7406\u5b9f\u52d9 \u521d\u7d1a<\/a><a href=\"https:\/\/www.cpa-learning.com\/courses\/90009\"><\/a><a href=\"https:\/\/www.cpa-learning.com\/courses\/90009\/?utm_source=organic&amp;utm_medium=column&amp;utm_campaign=zitsumu\"><\/a><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.cpa-learning.com\/courses\/90009\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/d1of03rd8vsimp.cloudfront.net\/wp-content\/uploads\/2023\/12\/d7d45f152802688f98ec9a8c562de4b6-1536x864-10-1024x576.jpeg\" alt=\"\" class=\"wp-image-6619\" srcset=\"https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/d7d45f152802688f98ec9a8c562de4b6-1536x864-10-1024x576.jpeg 1024w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/d7d45f152802688f98ec9a8c562de4b6-1536x864-10-300x169.jpeg 300w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/d7d45f152802688f98ec9a8c562de4b6-1536x864-10-768x432.jpeg 768w, https:\/\/www.cpa-learning.com\/wp-content\/uploads\/2023\/12\/d7d45f152802688f98ec9a8c562de4b6-1536x864-10.jpeg 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-4 wp-block-buttons-is-layout-flex\">\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 wp-element-button\" href=\"https:\/\/www.cpa-learning.com\/courses\/90009\"><strong>\u7d4c\u7406\u5b9f\u52d9 \u521d\u7d1a\u3092\u5b66\u3093\u3067\u307f\u308b\u21d2<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%BE%E3%81%A8%E3%82%81\"><\/span>\u307e\u3068\u3081<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u65b9\u6cd5\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u767a\u751f\u65b9\u6cd5\u3067\u3069\u308c\u304f\u3089\u3044\u767a\u751f\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u81ea\u793e\u306b\u30de\u30c3\u30c1\u3057\u305f\u65b9\u6cd5\u3092\u9078\u3076\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u6628\u4eca\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3088\u308a\u3001\u7d19\u306e\u539f\u672c\u8a3c\u6191\u306e\u4fdd\u5b58\u304b\u3089\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u3078\u306e\u6d41\u308c\u304c\u6025\u901f\u306b\u52a0\u901f\u3057\u3066\u3044\u307e\u3059\u3002\u4eca\u5f8c\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u3088\u308b\u4fdd\u7ba1\u65b9\u6cd5\u304c\u4e3b\u6d41\u3068\u306a\u308b\u3053\u3068\u306f\u60f3\u50cf\u306b\u96e3\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u6cd5\u4ee4\u9075\u5b88\u306e\u77e5\u8b58\u3092\u8eab\u306b\u4ed8\u3051\u3066\u3001\u9069\u5207\u306a\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u3092\u884c\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u65e5\u3005\u767a\u751f\u3059\u308b\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u306f\u3001\u653e\u3063\u3066\u7f6e\u304f\u3068\u5927\u91cf\u306b\u305f\u3081\u8fbc\u3093\u3067\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u3002\u9818\u53ce\u66f8\u3092\u6574\u7406\u305b\u305a\u306b\u3044\u308b\u3068\u3001\u8a73\u3057\u3044\u5185\u5bb9\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u9ad8\u304f\u3001\u5f8c\u56de\u3057\u306b\u3059\u308b\u307b\u3069\u591a\u5927\u306a\u52b4\u529b\u304c\u304b\u304b\u308a\u307e\u3059\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u3001\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u65b9\u6cd5\u3084\u4fdd\u7ba1\u671f\u9593 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6622,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[37,9,21],"writer":[],"supervisor":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/posts\/6617"}],"collection":[{"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/comments?post=6617"}],"version-history":[{"count":10,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/posts\/6617\/revisions"}],"predecessor-version":[{"id":7411,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/posts\/6617\/revisions\/7411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/media\/6622"}],"wp:attachment":[{"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/media?parent=6617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/categories?post=6617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/tags?post=6617"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/writer?post=6617"},{"taxonomy":"supervisor","embeddable":true,"href":"https:\/\/www.cpa-learning.com\/column\/wp-json\/wp\/v2\/supervisor?post=6617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}