{"id":18893,"date":"2023-07-06T08:35:46","date_gmt":"2023-07-05T23:35:46","guid":{"rendered":"https:\/\/tgnr.jp\/?post_type=column&#038;p=18893"},"modified":"2023-09-27T13:17:05","modified_gmt":"2023-09-27T04:17:05","slug":"financial-statements-usage001","status":"publish","type":"column","link":"https:\/\/tgnr.jp\/kanagawa\/column\/financial-statements-usage001\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3068\u8ca1\u52d9\u8af8\u8868\uff081\uff09\u4eca\u3055\u3089\u805e\u3051\u306a\u3044\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u672c"},"content":{"rendered":"\n<p><\/p>\n\n\n\n\n\n\n<p>\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3067\u304d\u308b\u3053\u3068\u306f\u5fc5\u9808\u3067\u3059\u3002\u81ea\u793e\u304c\u73fe\u5728\u3069\u3093\u306a\u8ca1\u52d9\u72b6\u6cc1\u306b\u3042\u308b\u306e\u304b\u3092\u628a\u63e1\u3059\u308b\u4e0a\u3067\u3082\u3001\u91d1\u878d\u6a5f\u95a2\u3068\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u56f3\u3063\u3066\u3044\u304f\u4e0a\u3067\u3082\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u6570\u5b57\u304c\u57fa\u672c\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u3055\u3089\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308c\u3070\u3001\u81ea\u793e\u306e\u3042\u308b\u3079\u304d\u59ff\u306b\u5411\u304b\u3063\u3066\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u767a\u63ee\u3067\u304d\u308b\u3088\u3046\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>\u25cf\u9023\u8f09\uff1a\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u3068\u8ca1\u52d9\u8af8\u8868 <\/strong><br>\u7b2c1\u56de\u3000\u3010\u672c\u8a18\u4e8b\u3011 <br><a class=\"blue\" rel=\"noopener\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage002\/\" target=\"_blank\">\u7b2c2\u56de\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u898b\u65b9\u3068\u6d3b\u7528\u6cd5<\/a><br><a class=\"blue\" rel=\"noopener\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage003\/\" target=\"_blank\">\u7b2c3\u56de\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u30dd\u30a4\u30f3\u30c8<\/a><br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage004\/\">\u7b2c4\u56de\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u6d3b\u7528\u6cd5<\/a><br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage005\/\">\u7b2c5\u56de\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u308a\u65b9<\/a><br><a class=\"blue\" href=\"https:\/\/tgnr.jp\/column\/financial-statements-usage006\/\">\u7b2c6\u56de\u3000\u8ca1\u52d9\u66f8\u8af8\u8868\u5206\u6790\u3092\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u306b\u306f\uff1f<\/a><\/p>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u306a\u305c\u7d4c\u55b6\u8005\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3059\u3079\u304d\u306a\u306e\u304b\uff1f<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ca1\u52d9\u8af8\u8868\u3068\u306f<\/h3>\n\n\n\n<p>\u8ca1\u52d9\u8af8\u8868\u3068\u306f\u3001\u4f01\u696d\u6d3b\u52d5\u306b\u4f34\u3046\u8ca1\u52d9\u72b6\u6cc1\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u4e00\u9023\u306e\u6c7a\u7b97\u66f8\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u4f1a\u793e\u304c1\u5e74\u9593\u4e8b\u696d\u3092\u884c\u3063\u305f\u7d50\u679c\u3092\u3001\u7d4c\u55b6\u8005\u3092\u306f\u3058\u3081\u5916\u90e8\u306e\u5fc5\u8981\u306a\u4eba\u305f\u3061\u306b\u5831\u544a\u3059\u308b\u305f\u3081\u306b\u4f5c\u3089\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5916\u90e8\u306e\u5fc5\u8981\u306a\u4eba\u305f\u3061\u3068\u306f\u3001\u51fa\u8cc7\u8005\u3067\u3042\u308b\u682a\u4e3b\u3001\u501f\u5165\u91d1\u306e\u878d\u8cc7\u5143\u3067\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3001\u6cd5\u4eba\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7a0e\u52d9\u7533\u544a\u306e\u63d0\u793a\u5148\u3067\u3042\u308b\u7a0e\u52d9\u7f72\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u5916\u90e8\u5831\u544a\u8cc7\u6599\u3067\u3042\u308b\u5404\u7a2e\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u8ca1\u52d9\u4f1a\u8a08\u5236\u5ea6\u306b\u3088\u308a\u51e6\u7406\u65b9\u6cd5\u306e\u7d71\u4e00\u3084\u8868\u793a\u5f62\u5f0f\u306e\u7d71\u4e00\u306a\u3069\u306e\u5ba2\u89b3\u6027\u306e\u78ba\u4fdd\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u306e\u8ca1\u52d9\u8af8\u8868<\/h3>\n\n\n\n<p>\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u696d\u7e3e\u7d50\u679c\u3068\u3057\u3066\u306e\u5916\u90e8\u5831\u544a\u8cc7\u6599\u3068\u3044\u3046\u5f79\u5272\u3060\u3051\u3067\u306a\u304f\u3001\u4e88\u7b97\u7de8\u6210\u6642\u306b\u306f1\u5e74\u5f8c\u306e\u76ee\u6a19\u6570\u5b57\u306e\u30d9\u30fc\u30b9\u3067\u3042\u308a\u3001\u5b9f\u884c\u3059\u3079\u304d\u8ab2\u984c\u306b\u306a\u308a\u307e\u3059\u3002\u3082\u3057\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u9069\u5207\u306a\u76ee\u6a19\u8a2d\u5b9a\u3059\u3089\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e00\u822c\u7684\u306a\u76ee\u6a19\u8a2d\u5b9a\u306f\u3001\u58f2\u4e0a\u9ad8\u3092\u524d\u671f\u6bd4\uff0b30\uff05\u3001\u55b6\u696d\u5229\u76ca\u306f\u524d\u671f\u6bd4\uff0b3\uff05\u306e\u3088\u3046\u306a\u3001\u524d\u671f\u6bd4\u3092\u5143\u306b\u884c\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u5b9f\u73fe\u4e0d\u53ef\u80fd\u3060\u3063\u305f\u308a\u3001\u6570\u5b57\u306e\u6839\u62e0\u304c\u8106\u5f31\u306a\u76ee\u6a19\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br>\u3053\u308c\u3067\u306f\u7d4c\u55b6\u306b\u884c\u304d\u8a70\u307e\u308a\u3001\u793e\u54e1\u3092\u8def\u982d\u306b\u8ff7\u308f\u305b\u304b\u306d\u307e\u305b\u3093\u3002\u305d\u306e\u3053\u3068\u304b\u3089\u3082\u7d4c\u55b6\u8005\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3068\u3066\u3082\u91cd\u8981\u3067\u3059<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ee3\u8868\u7684\u306a3\u7a2e\u985e\u306e\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u5206\u304b\u308b\u3053\u3068<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ca1\u52d9\u8af8\u8868\u306e\u7a2e\u985e<\/h3>\n\n\n\n<p>\u3044\u308f\u3086\u308b\u8ca1\u52d9\u8af8\u8868\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u53b3\u5bc6\u306b\u306f\u8868 1\u306b\u793a\u3059\u3088\u3046\u306b\u4f1a\u793e\u6cd5\u4e0a\u3001\u304a\u3088\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u3067\u542b\u307e\u308c\u308b\u7bc4\u56f2\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u8868 1\u3000\u4f1a\u793e\u6cd5\u4e0a\u306e\u8a08\u7b97\u66f8\u985e\u304a\u3088\u3073\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306e\u8ca1\u52d9\u8af8\u8868<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td>\u4f1a\u793e\u6cd5<\/td><td>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5<\/td><\/tr><tr><td>\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<br>\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09<br>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8<br>\u500b\u5225\u6ce8\u8a18\u8868<\/td><td>\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<br>\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09<br>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09<br>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8<br>\u9644\u5c5e\u660e\u7d30\u8868<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u4f1a\u793e\u6cd5\u3068\u306f\u3001\u4f1a\u793e\u306b\u3064\u3044\u3066\u898f\u5b9a\u3059\u308b\u65e5\u672c\u306e\u6cd5\u5f8b\u306e\u3053\u3068\u3067\u3001\u682a\u5f0f\u4f1a\u793e\u30fb\u5408\u540d\u4f1a\u793e\u30fb\u5408\u8cc7\u4f1a\u793e\u30fb\u5408\u540c\u4f1a\u793e\u306e4\u3064\u304c\u300c\u4f1a\u793e\u300d\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u682a\u5f0f\u304c\u516c\u958b\u3055\u308c\u8a3c\u5238\u5e02\u5834\u3067\u58f2\u8cb7\u53ef\u80fd\u306a\u3044\u308f\u3086\u308b\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u306f\u3001\u4f1a\u793e\u6cd5\u306b\u52a0\u3048\u3066\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u3092\u9075\u5b88\u3057\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ca1\u52d9\u8af8\u8868\u3067\u4f55\u304c\u308f\u304b\u308b\u306e\u304b<\/h3>\n\n\n\n<p><br>\u4e00\u822c\u7684\u306b\u4ee3\u8868\u7684\u306a\u8ca1\u52d9\u8af8\u8868\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306e\u304c\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09\u306e3\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\uff081\uff09\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<\/strong><\/p>\n\n\n\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306f\u3001\u7d4c\u55b6\u8005\u304c\u3069\u308c\u3060\u3051\u3046\u307e\u304f\u4f1a\u793e\u3092\u7d4c\u55b6\u3057\u305f\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u4f01\u696d\u306e\u4e00\u4f1a\u8a08\u671f\u9593\u5185\u306b\u3001\u3044\u304f\u3089\u5229\u76ca\u304c\u51fa\u305f\u306e\u304b\u3092\u8868\u3059\u8a08\u7b97\u66f8\u985e\u306e\u3053\u3068\u3067\u3001\u82f1\u8a9e\u306e\u300cProfit &amp; Loss Statement\u300d\u3092\u7565\u3057\u3066\u3001\u300cP\/L\u300d\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u53ce\u76ca\uff08\u58f2\u4e0a\u7b49\uff09\u304b\u3089\u8cbb\u7528\uff08\u7d4c\u8cbb\u7b49\uff09\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u5229\u76ca\u3092\u8a08\u7b97\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>\uff082\uff09\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09<\/strong><\/p>\n\n\n\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u3001\u6c7a\u7b97\u65e5\u6642\u70b9\u3067\u306e\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3092\u8868\u3059\u8a08\u7b97\u66f8\u985e\u3067\u3042\u308a\u3001\u82f1\u8a9e\u306e\u300cBalance Sheet\u300d\u3092\u7565\u3057\u3066\u300cB\/S\u300d\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3051\u308b\u8ca1\u653f\u72b6\u614b\u3068\u306f\u3001\u4f1a\u793e\u306e\u8cc7\u91d1\u306e\u8abf\u9054\u72b6\u6cc1\u3068\u3001\u305d\u306e\u904b\u7528\u72b6\u6cc1\u306e\u3053\u3068\u3067\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u304b\u3089\u69cb\u6210\u3055\u308c\u3001\u8abf\u9054\u72b6\u6cc1\u306f\u53f3\u5074\uff08\u8ca0\u50b5\uff0b\u7d14\u8cc7\u7523\uff09\u3001\u904b\u7528\u72b6\u6cc1\u306f\u5de6\u5074\uff08\u8cc7\u7523\uff09\u306b\u66f8\u304b\u308c\u3066\u3044\u3066\u5de6\u53f3\u306e\u5408\u8a08\u91d1\u984d\u306f\u5fc5\u305a\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\uff083\uff09\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09<\/strong><\/p>\n\n\n\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3068\u306f\u3001\u4f1a\u793e\u306e\u304a\u91d1\u306e\u51fa\u5165\u308a\u304c\u55b6\u696d\u6d3b\u52d5\u30fb\u6295\u8cc7\u6d3b\u52d5\u30fb\u8ca1\u52d9\u6d3b\u52d5\u306e\u3069\u306e\u6d3b\u52d5\u306b\u3088\u308b\u3082\u306e\u306a\u306e\u304b\u3092\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30d5\u30ed\u30fc\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30d5\u30ed\u30fc\u306b\u5206\u3051\u3066\u8868\u3059\u8a08\u7b97\u66f8\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u76f8\u4e92\u9023\u52d5\u3057\u3066\u304a\u308a\u3001\u5408\u308f\u305b\u3066\u898b\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u3067\u306f\u7d14\u8cc7\u7523\u306e\u300c\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306b\u7d44\u307f\u8fbc\u307e\u308c\u3001\u5185\u90e8\u7559\u4fdd\u306e\u4e00\u90e8\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\uff08C\/F\uff09\u3067\u300c\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u671f\u672b\u6b8b\u9ad8\u300d\u3068\u8868\u8a18\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u306f\u3001\u5b9a\u671f\u9810\u91d1\u306a\u3069\u306e\u73fe\u91d1\u540c\u7b49\u7269\u304c\u306a\u3044\u5834\u5408\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306e\u300c\u73fe\u91d1\u53ca\u3073\u9810\u91d1\u300d\u3068\u4e00\u81f4\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f1a\u793e\u304c\u8d64\u5b57\u6c7a\u7b97\u3068\u306a\u308b\u3068\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306e\u5f53\u671f\u7d14\u5229\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308a\u3001\u305d\u306e\u7d50\u679c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306e\u7d14\u8cc7\u7523\u304c\u6e1b\u5c11\u3057\u3066\u3044\u304f\u3053\u3068\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u8d64\u5b57\u304c\u9023\u7d9a\u3057\u3001\u7d14\u8cc7\u7523\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u72b6\u614b\u3092\u300c\u50b5\u52d9\u8d85\u904e\u300d\u3068\u8a00\u3044\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306e\u5f53\u671f\u7d14\u5229\u76ca\u304c\u30d7\u30e9\u30b9\u3067\u3082\u300c\u73fe\u91d1\u53ca\u3073\u9810\u91d1\u300d\u304c\u30b7\u30e7\u30fc\u30c8\u3057\u3066\u8cc7\u91d1\u7e70\u308a\u304c\u56de\u3089\u306a\u304f\u306a\u3063\u305f\u72b6\u614b\u306f\u3001\u300c\u9ed2\u5b57\u5012\u7523\u300d\u306b\u8fd1\u3065\u3044\u3066\u3044\u304d\u307e\u3059<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308c\u3070\u3001\u4f1a\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u304c\u4eca\u3069\u3093\u306a\u72b6\u614b\u306b\u3042\u308b\u306e\u304b\u3092\u3001\u6570\u5b57\u3068\u3057\u3066\u76f4\u611f\u7684\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u5206\u6790\u3067\u304d\u308b\u3053\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u8ca1\u52d9\u8af8\u8868\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u73fe\u5728\u306e\u8ca1\u52d9\u72b6\u6cc1\u306e\u628a\u63e1\u3060\u3051\u3067\u306a\u304f\u3001\u4eca\u5f8c\u306e\u7d4c\u55b6\u9762\u306b\u5f79\u7acb\u3064\u4f7f\u3044\u65b9\u3082\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u81ea\u793e\u304c\u5c5e\u3059\u308b\u696d\u754c\u306e\u5e73\u5747\u7684\u306a\u8ca1\u52d9\u72b6\u6cc1\u3068\u81ea\u793e\u306e\u76f4\u8fd1\u306e\u8ca1\u52d9\u72b6\u6cc1\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u5ba2\u89b3\u7684\u306a\u8ca1\u52d9\u72b6\u6cc1\u306e\u826f\u5426\u304c\u5224\u65ad\u3067\u304d\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u81ea\u793e\u306e\u904e\u53bb3\u671f\u5206\u306e\u8ca1\u52d9\u72b6\u6cc1\u3092\u6642\u7cfb\u5217\u3067\u5206\u6790\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u306e\u7d4c\u5e74\u4e0a\u3067\u306e\u554f\u984c\u5206\u6790\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8ca1\u52d9\u5206\u6790\u3092\u884c\u3046\u4e0a\u3067\u306e\u7740\u773c\u70b9\u3068\u3057\u3066\u306f\u3001\uff081\uff09\u53ce\u76ca\u6027\u5206\u6790\u30fb\uff082\uff09\u5b89\u5168\u6027\u5206\u6790\u30fb\uff083\uff09\u52b9\u7387\u6027\u5206\u6790\u306a\u3069\u306e\u7d4c\u55b6\u5206\u6790\u624b\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff081\uff09\u53ce\u76ca\u6027\u5206\u6790<\/h3>\n\n\n\n<p>\u53ce\u76ca\u6027\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306e\u6570\u5024\u304b\u3089\u5224\u65ad\u53ef\u80fd\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5404\u7a2e\u5229\u76ca\u304c\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u3066\u3069\u306e\u7a0b\u5ea6\u306e\u5272\u5408\u304b\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u53ce\u76ca\u6027\u5206\u6790\u3092\u884c\u3044\u307e\u3059\u3002\u5229\u76ca\u7387\u304c\u5927\u304d\u3044\u307b\u3069\u3001\u53ce\u76ca\u6027\u306f\u826f\u597d\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff082\uff09\u5b89\u5168\u6027\u5206\u6790<\/h3>\n\n\n\n<p>\u8ca1\u52d9\u306e\u5b89\u5168\u6027\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306e\u6570\u5024\u304b\u3089\u5224\u65ad\u3067\u304d\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u6307\u6a19\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306e\u304c\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7d14\u8cc7\u7523\uff08\u81ea\u5df1\u8cc7\u672c\uff09\u304c\u7dcf\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3069\u306e\u7a0b\u5ea6\u304b\u3092\u8a08\u7b97\u3057\u3066\u3001\u6570\u5024\u304c\u5927\u304d\u3044\u307b\u3069\u5b89\u5168\u6027\u304c\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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