{"id":9823,"date":"2018-01-20T00:00:00","date_gmt":"2018-01-19T15:00:00","guid":{"rendered":"https:\/\/crear.monster\/cpa\/yamada007\/"},"modified":"2018-01-20T00:00:00","modified_gmt":"2018-01-19T15:00:00","slug":"yamada007","status":"publish","type":"post","link":"https:\/\/www.crear-ac.co.jp\/cpa\/yamada007\/","title":{"rendered":"\u3010\u7c3f\u8a18\u306b\u5bfe\u3059\u308b\u82e6\u624b\u3092\u514b\u670d\u3059\u308b\u306b\u306f\u3011\u305d\u306e\u2461 \u5fc5\u305a\u7406\u89e3\u30fb\u6697\u8a18\u3057\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u521d\u6b69\u7684\u4e8b\u9805"},"content":{"rendered":"<h2 class=\"hh hh12\">1.\u3000\u306f\u3058\u3081\u306b<\/h2>\n<p>\u4eca\u56de\u306f\u3001\u7c3f\u8a18\u306b\u5bfe\u3059\u308b\u82e6\u624b\u3092\u514b\u670d\u3059\u308b\u305f\u3081\u306e\u30b7\u30ea\u30fc\u30ba\u7b2c\uff12\u56de\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u5fc5\u305a\u7406\u89e3\u30fb\u6697\u8a18\u3057\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u521d\u6b69\u4e2d\u306e\u521d\u6b69\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u4eca\u56de\uff08\u7b2c\uff12\u56de\uff09\u3068\u6b21\u56de\uff08\u7b2c\uff13\u56de\uff09\u3092\u901a\u3058\u3066\u3001\u7c3f\u8a18\u3092\u300c\u7406\u89e3\u3057\u306a\u304c\u3089\u300d\u5b66\u7fd2\u3057\u3066\u3044\u304f\u305f\u3081\u306e\u57fa\u790e\u3092\u63d0\u4f9b\u3067\u304d\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u306f\u305f\u304f\u3055\u3093\u7df4\u7fd2\u3084\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u7d50\u679c\u3092\u51fa\u3059\u305f\u3081\u306b\u306f\u30d5\u30a9\u30fc\u30e0\u3084\u6226\u8853\u306a\u3069\u306e\u7406\u8ad6\u3092\u52c9\u5f37\u30fb\u7814\u7a76\u3059\u308b\u3053\u3068\u3082\u5927\u5207\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7c3f\u8a18\u306b\u304a\u3044\u3066\u3082\u3001\u300c\u554f\u984c\u3092\u89e3\u304f\u300d\u3068\u3044\u3046\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u7df4\u7fd2\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u304c\u3001\u305d\u306e\u80cc\u666f\u306b\u3042\u308b\u57fa\u790e\u7684\u306a\u77e5\u8b58\u304c\u6210\u679c\u3092\u51fa\u3059\u305f\u3081\u306b\u306f\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u7c3f\u8a18\u306e\u5b66\u7fd2\u3092\u3057\u305f\u3053\u3068\u3042\u308b\u65b9\u306b\u3068\u3063\u3066\u306f\u3001\u3059\u3067\u306b\u898b\u305f\u308a\u805e\u3044\u305f\u308a\u3057\u305f\u3053\u3068\u306e\u3042\u308b\u8a00\u8449\u304c\u7d9a\u304f\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u6539\u3081\u3066\u305d\u306e\u610f\u5473\u3092\u7406\u89e3\u3057\u76f4\u3059\u304d\u3063\u304b\u3051\u3068\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002\u3082\u3061\u308d\u3093\u3001\u3053\u308c\u304b\u3089\u7c3f\u8a18\u3092\u5b66\u7fd2\u3057\u59cb\u3081\u308b\u65b9\u3082\u3001\u5b66\u7fd2\u3092\u9032\u3081\u3066\u3044\u304f\u4e2d\u3067\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u3051\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"hh hh12\">2.\u3000\u7c3f\u8a18\u306e\u5b66\u7fd2\u7bc4\u56f2\u306b\u3064\u3044\u3066<\/h2>\n<p>\u7c3f\u8a18\u306f\u300c\u5e33\u7c3f\u8a18\u5165\u300d\u3084\u300c\u5e33\u7c3f\u8a18\u9332\u300d\u3092\u7565\u3057\u305f\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5358\u306b\u5e33\u7c3f\u3078\u306e\u8a18\u9332\u3092\u884c\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u308c\u3089\u3092\u96c6\u8a08\u3057\u3001\u53d6\u308a\u307e\u3068\u3081\u305f\u300c\u8ca1\u52d9\u8af8\u8868\uff08\u3056\u3044\u3080\u3057\u3087\u3072\u3087\u3046\uff09\u300d\uff08\u300c\u6c7a\u7b97\u66f8\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\uff09\u3092\u4f5c\u6210\u3059\u308b\u3068\u3053\u308d\u307e\u3067\u304c\u5b66\u7fd2\u7bc4\u56f2\u3068\u306a\u308a\u307e\u3059\u3002\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u305f\u3044\u3057\u3083\u304f\u305f\u3044\u3057\u3087\u3046\u3072\u3087\u3046\uff09\u300d\u3084\u300c\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u305d\u3093\u3048\u304d\u3051\u3044\u3055\u3093\u3057\u3087\uff09\u300d\u306a\u3069\u8907\u6570\u306e\u66f8\u985e\uff08\u5831\u544a\u66f8\uff09\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\uff08\u7c3f\u8a18\uff12\u7d1a\u304b\u3089\u4ed6\u306e\u7a2e\u985e\u3082\u5b66\u7fd2\u3057\u307e\u3059\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7c3f\u8a18\u306e\u5b66\u7fd2\u7bc4\u56f2\u306f\u3001\u5927\u304d\u304f\u6b21\u306e\uff12\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u2460\u3000\u53d6\u5f15\u3092\u5e33\u7c3f\u306b\u8a18\u5165\u3059\u308b\u969b\u306e\u30eb\u30fc\u30eb<\/p>\n<p>\u2461\u3000\u5e33\u7c3f\u3092\u53d6\u308a\u307e\u3068\u3081\u3066\u8ca1\u52d9\u8af8\u8868\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069\uff09\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5<\/p>\n<p>\u3053\u3053\u3067\u3057\u3063\u304b\u308a\u3068\u610f\u8b58\u3057\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3053\u3068\u306f\u3001<strong class=\"swl-marker mark_yellow\">\u8ca1\u52d9\u8af8\u8868\uff08\u3068\u304f\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u306e\uff12\u3064\uff09\u3092\u5186\u6ed1\u306b\u4f5c\u6210\u3067\u304d\u308b\u3088\u3046\u3001\u5e33\u7c3f\u8a18\u5165\u306e\u30eb\u30fc\u30eb\u304c\u5f62\u6210\u3055\u308c\u3066\u3044\u308b<\/strong>\u70b9\u3067\u3059\u3002\u7c3f\u8a18\u306e\u5b66\u7fd2\u3067\u306f\u3001\u5e33\u7c3f\u8a18\u5165\u3059\u308b\u969b\u306e\u30eb\u30fc\u30eb\uff08\u3068\u304f\u306b\u300c \u4ed5\u8a33\uff08\u3057\u308f\u3051\uff09\u300d\u3068\u547c\u3070\u308c\u308b\u624b\u7d9a\uff09\u304c\u305f\u304f\u3055\u3093\u767b\u5834\u3057\u307e\u3059\u3002\u3053\u306e\u5e33\u7c3f\u8a18\u5165\u306e\u30eb\u30fc\u30eb\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u307e\u305a\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u7406\u89e3\u3057\u3001\u305d\u3053\u304b\u3089\u9006\u7b97\u3059\u308b\u5f62\u3067\u5e33\u7c3f\u8a18\u5165\u306e\u30eb\u30fc\u30eb\u3092\u8003\u3048\u308b\u3053\u3068\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p><strong class=\"swl-marker mark_yellow\">\u305d\u306e\u305f\u3081\u306b\u3082\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u3069\u306e\u3088\u3046\u306a\u9805\u76ee\u30fb\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u3068\u3044\u3063\u305f\u3053\u3068\u3092\u3042\u308b\u7a0b\u5ea6\u7406\u89e3\u3057\u3001\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u3068\u3066\u3082\u91cd\u8981<\/strong>\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"hh hh12\">3.\u3000\u4f1a\u8a08\u671f\u9593\u306b\u3064\u3044\u3066<\/h2>\n<p>\u4f01\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u3068\u3001\u5c11\u306a\u304f\u3068\u3082\uff11\u5e74\u3054\u3068\u306b\u671f\u9593\u3092\u533a\u5207\u308a\u3001\uff11\u5e74\u304c\u7d42\u308f\u3063\u305f\u6642\u70b9\u3067\u306e\u8ca1\u7523\u3084\u501f\u91d1\u306e\u72b6\u6cc1\u3001\u305d\u306e\uff11\u5e74\u9593\u3067\u306e\u58f2\u4e0a\u3084\u5229\u76ca\u3068\u3063\u305f\u696d\u7e3e\u304c\u3069\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u53d6\u308a\u307e\u3068\u3081\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u3001\u53d6\u308a\u307e\u3068\u3081\u4f5c\u696d\u3092\u300c\u6c7a\u7b97\u300d\u3068\u3044\u3044\u3001\u6c7a\u7b97\u306e\u5bfe\u8c61\u3068\u3057\u3066\u533a\u5207\u3089\u308c\u305f\u6bce\u5e74\u306e\u3053\u3068\u3092\u300c\u4f1a\u8a08\u671f\u9593\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u4f1a\u8a08\u671f\u9593\u306e\u30b9\u30bf\u30fc\u30c8\u6642\u70b9\u3092\u300c\u671f\u9996\u300d\u3001\u7d42\u308f\u308a\u306e\u6642\u70b9\u3092\u300c\u671f\u672b\u300d\u3001\u671f\u9996\u304b\u3089\u671f\u672b\u307e\u3067\u306e\u9593\uff08\u8981\u306f\u300c\uff11\u5e74\u9593\u306e\u9014\u4e2d\u300d\uff09\u306e\u3053\u3068\u3092\u300c\u671f\u4e2d\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6c7a\u7b97\u3054\u3068\u306b\u53d6\u308a\u307e\u3068\u3081\u305f\u66f8\u985e\uff08\u5831\u544a\u66f8\uff09\u306e\u3053\u3068\u3092\u3001\u4e0a\u8a182.\u3067\u3082\u89e6\u308c\u305f\u8ca1\u52d9\u8af8\u8868\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\uff09\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"hh hh12\">4.\u3000\u501f\u65b9\u3068\u8cb8\u65b9\u306b\u3064\u3044\u3066<\/h2>\n<p>\u7c3f\u8a18\u3067\u306f\u3001\u5e33\u7c3f\u3092\u542b\u3081\u305f\u3042\u3089\u3086\u308b\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u5de6\u53f3\u306b\u533a\u5206\u3092\u533a\u5207\u3063\u305f\u5f62\u3067\u4f5c\u6210\u3057\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u5de6\u5074\u306e\u3053\u3068\u3092\u300c\u501f\u65b9\uff08\u304b\u308a\u304b\u305f\uff09\u300d\u3001\u53f3\u5074\u306e\u3053\u3068\u3092\u300c\u8cb8\u65b9\uff08\u304b\u3057\u304b\u305f\uff09\u300d\u3068\u8868\u73fe\u3057\u307e\u3059\u3002<\/p>\n<p>\u7c3f\u8a18\u306e\u4ed5\u7d44\u307f\u81ea\u4f53\u306f\u300c\u5de6\u300d\u3084\u300c\u53f3\u300d\u3068\u3044\u3063\u305f\u8868\u73fe\u306e\u307e\u307e\u8003\u3048\u3066\u3044\u304f\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4e16\u306e\u4e2d\u306e\u3042\u3089\u3086\u308b\u30c6\u30ad\u30b9\u30c8\u3084\u8b1b\u7fa9\u3067\u306f\u300c\u501f\u65b9\u300d\u3084\u300c\u8cb8\u65b9\u300d\u3068\u3044\u3046\u8868\u73fe\u304c\u5f53\u305f\u308a\u524d\u306e\u3088\u3046\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7c3f\u8a18\u306b\u95a2\u3059\u308b\u8b1b\u7fa9\u3084\u30c6\u30ad\u30b9\u30c8\u3092\u5186\u6ed1\u306b\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u300c\u501f\u65b9\u300d\u3084\u300c\u8cb8\u65b9\u300d\u3068\u3044\u3046\u8868\u73fe\u306b\u6163\u308c\u3066\u304a\u3044\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"border: 1px dashed #333; padding: 10px;\">\uff08\u3088\u304f\u3042\u308b\u7591\u554f\u70b9\uff09<br \/>\n\u4e0b\u8a185.(1)\u306b\u793a\u3057\u305f\u3088\u3046\u306a\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u308b\u3068\u3001\u5de6\u5074\uff08\u501f\u65b9\u5074\uff09\u306b\u8cb8\u4ed8\u91d1\u3001\u53f3\u5074\uff08\u8cb8\u65b9\u5074\uff09\u306b\u501f\u5165\u91d1\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u304a\u305d\u3089\u304f\u3001\u591a\u304f\u306e\u65b9\u304c\u300c\u501f\u65b9\u306a\u306e\u306b\u8cb8\u4ed8\u91d1\uff1f\u300d\u3001\u300c\u8cb8\u65b9\u306a\u306e\u306b\u501f\u5165\u91d1\uff1f\u300d\u3068\u3044\u3063\u305f\u7591\u554f\u3092\u6301\u3064\u3053\u3068\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4f01\u696d\u3068\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u9280\u884c\u306e\u8996\u70b9\u3067\u8003\u3048\u308b\u3068\u3057\u3063\u304f\u308a\u304d\u307e\u3059\u3002\u9280\u884c\u304c\u8cb8\u3057\u3066\u3044\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u501f\u5165\u91d1\u3067\u3059\u3002<br \/>\n\u9006\u306b\u3001\u9280\u884c\u306b\u9810\u3051\u3089\u308c\u3066\u3044\u308b\u9810\u91d1\uff08\u5f53\u5ea7\u9810\u91d1\u306a\u3069\uff09\u306f\u3001\u9280\u884c\u306b\u3068\u3063\u3066\u306f\u501f\u308a\u3066\u3044\u308b\u91d1\u984d\u3068\u3044\u3048\u307e\u3059\u3002\u9280\u884c\u306e\u7acb\u5834\u304b\u3089\u307f\u3066\u501f\u308a\u3066\u3044\u308b\u91d1\u984d\u306a\u306e\u3067\u3001\u501f\u65b9\u5074\u306b\u5f53\u5ea7\u9810\u91d1\u306a\u3069\u306e\u9810\u91d1\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u8cb8\u4ed8\u91d1\u306f\u3001\u5f53\u5ea7\u9810\u91d1\u3068\u540c\u3058\u304f\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u9805\u76ee\u306a\u306e\u3067\u3001\u501f\u65b9\u5074\u306b\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"hh hh12\">5.\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8<\/h2>\n<p>\u7c3f\u8a18\u3067\u306f\u3001\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u3092\u3082\u3068\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u304c\u3001\u4e21\u8005\u306e\u610f\u7fa9\u30fb\u5f79\u5272\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u5e33\u7c3f\u306f\u4f01\u696d\u306e\u5185\u90e8\u8cc7\u6599\uff08\u5916\u90e8\u306b\u306f\u516c\u8868\u3057\u306a\u3044\u8cc7\u6599\uff09\u3067\u3059\u304c\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u57fa\u672c\u7684\u306b\u5916\u90e8\u8cc7\u6599\uff08\u9280\u884c\u3084\u682a\u4e3b\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u5411\u3051\u3066\u516c\u8868\u307e\u305f\u306f\u63d0\u51fa\u3059\u308b\u8cc7\u6599\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>(1) \u8cb8\u501f\u5bfe\u7167\u8868<\/h3>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u3001\u4f01\u696d\u306e\u4e00\u5b9a\u6642\u70b9\u306b\u304a\u3051\u308b\u8ca1\u653f\u72b6\u614b\u3092\u8868\u793a\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u3092\u3044\u3044\u307e\u3059\u3002\u82f1\u8a9e\u3067\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff08Balance Sheet\uff09\u3001\u305d\u308c\u3092\u7565\u3057\u3066\u300c\uff22\/\uff33\u300d\u3068\u547c\u3070\u308c\u308b\u3068\u304a\u308a\u3001\u5de6\u5074\uff08\u501f\u65b9\uff09\u306e\u5408\u8a08\u91d1\u984d\u3068\u53f3\u5074\uff08\u8cb8\u65b9\uff09\u306e\u5408\u8a08\u91d1\u984d\u306f\u5fc5\u305a\u4e00\u81f4\u3057\u307e\u3059\u3002<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.crear-ac.co.jp\/img\/cpa\/2018\/01\/balancesheet.png\" width=\"481\" height=\"343\" \/><\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u95a2\u3057\u3066\u306f\u3001<strong class=\"swl-marker mark_yellow\">\u5fc5\u305a\u6b21\u306e\uff13\u70b9\u3092\u982d\u306b\u5165\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046<\/strong>\u3002<\/p>\n<p>\u2460\u3000<strong class=\"swl-marker mark_yellow\">12\u670831\u65e5\u3084\uff13\u670831\u65e5\u306a\u3069\u306e\u671f\u672b\u65e5\u3068\u3044\u3063\u305f\u300c\u4e00\u5b9a\u6642\u70b9\u300d\u306e\u72b6\u614b\u3092\u793a\u3059\u3082\u306e\uff08\u3044\u308f\u3086\u308b\u300c\u30b9\u30c8\u30c3\u30af\u300d\u306e\u60c5\u5831\uff09\u3067\u3042\u308b\u3053\u3068\u3002<\/strong><\/p>\n<p>\u2461\u3000<strong class=\"swl-marker mark_yellow\">\u300c\u8ca1\u653f\u72b6\u614b\u300d\u3068\u306f\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u3001\u305d\u308c\u3089\u306e\u5dee\u984d\u3067\u3042\u308b\u7d14\u8cc7\u7523\u306e\u72b6\u6cc1\u3092\u610f\u5473\u3059\u308b\u3053\u3068\u3002<\/strong><br \/>\n\u6ce8\uff1a\u300c\u8cc7\u7523\u300d\u3084\u300c\u8ca0\u50b5\u300d\u3001\u300c\u7d14\u8cc7\u7523\u300d\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a186.\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u2462\u3000<strong class=\"swl-marker mark_yellow\">\u5de6\u5074\uff08\u501f\u65b9\uff09\u306b\u8cc7\u7523\u3001\u53f3\u5074\uff08\u8cb8\u65b9\uff09\u306b\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3002<\/strong><\/p>\n<h3>(2) \u640d\u76ca\u8a08\u7b97\u66f8<\/h3>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\uff08Profit \uff06 Loss statement\u3092\u7565\u3057\u3066\u300c\uff30\/\uff2c\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3088\u304f\u3042\u308a\u307e\u3059\uff09\u3068\u306f\u3001\u4f01\u696d\u306e<strong class=\"swl-marker mark_yellow\">\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u7d4c\u55b6\u6210\u7e3e<\/strong>\u3092\u8868\u793a\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u3092\u3044\u3044\u307e\u3059\u3002\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff09\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u3061\u3089\u3082\u5de6\u5074\uff08\u501f\u65b9\uff09\u306e\u5408\u8a08\u91d1\u984d\u3068\u53f3\u5074\uff08\u8cb8\u65b9\uff09\u306e\u5408\u8a08\u91d1\u984d\u306f\u5fc5\u305a\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.crear-ac.co.jp\/img\/cpa\/2018\/01\/profit_loss.png\" alt=\"\" width=\"480\" height=\"328\" \/><\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u95a2\u3057\u3066\u306f\u3001<strong class=\"swl-marker mark_yellow\">\u5fc5\u305a\u6b21\u306e\uff13\u70b9\u3092\u982d\u306b\u5165\u308c\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046<\/strong>\u3002<\/p>\n<p>\u2460\u3000<strong class=\"swl-marker mark_yellow\">\uff11\u6708\uff11\u65e5\uff5e12\u670831\u65e5\u3001\uff14\u6708\uff11\u65e5\uff5e\uff13\u670831\u65e5\u3068\u3044\u3063\u305f\u300c\u4e00\u5b9a\u671f\u9593\u300d\u306e\u60c5\u5831\uff08\u30d5\u30ed\u30fc\u7cfb\u306e\u60c5\u5831\uff09\u3067\u3042\u308b\u3053\u3068<\/strong><\/p>\n<p>\u2461<strong class=\"swl-marker mark_yellow\">\u3000\u300c\u7d4c\u55b6\u6210\u7e3e\u300d\u3068\u306f\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u3001\u305d\u308c\u3089\u306e\u5dee\u984d\u3067\u3042\u308b\u5229\u76ca\uff08\u5f53\u671f\u7d14\u5229\u76ca\uff09\u306e\u72b6\u6cc1\u3092\u610f\u5473\u3059\u308b\u3053\u3068\u3002<\/strong><br \/>\n\u6ce8\uff1a\u300c\u53ce\u76ca\u300d\u3084\u300c\u8cbb\u7528\u300d\u3001\u300c\u5229\u76ca\uff08\u5f53\u671f\u7d14\u5229\u76ca\uff09\u300d\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a186.\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u300c\u53ce\u76ca\u300d\u3068\u300c\u5229\u76ca\u300d\u306f\uff11\u6587\u5b57\u9055\u3044\u3067\u4f55\u3068\u306a\u304f\u4f3c\u305f\u3088\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3064\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u7c3f\u8a18\u306e\u5b66\u7fd2\u4e0a\u306f\u660e\u78ba\u306b\u533a\u5225\u3057\u307e\u3057\u3087\u3046\uff01<\/p>\n<p>\u2462\u3000<strong class=\"swl-marker mark_yellow\">\u5de6\u5074\uff08\u501f\u65b9\uff09\u306b\u8cbb\u7528\u3068\u5f53\u671f\u7d14\u5229\u76ca\u3001\u53f3\u5074\uff08\u8cb8\u65b9\uff09\u306b\u53ce\u76ca\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3002<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"hh hh12\">6.\u3000\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u306e\u610f\u5473<\/h2>\n<p>\u7c3f\u8a18\u3092\u82e6\u624b\u3068\u3057\u3066\u3044\u3066\u3082\u3001\u6b63\u76f4\u3053\u3053\u307e\u3067\u306e\u8aac\u660e\u306f\u300c\u3059\u3067\u306b\u77e5\u3063\u3066\u3044\u308b\u3088\u300d\u3068\u3044\u3046\u65b9\u3082\u591a\u3044\u306f\u305a\u3067\u3059\u3002\u307e\u305f\u3001\u3053\u308c\u304b\u3089\u8aac\u660e\u3059\u308b\u300c\u8cc7\u7523\u300d\u3084\u300c\u8ca0\u50b5\u300d\u3001\u300c\u7d14\u8cc7\u7523\u300d\u3001\u300c\u53ce\u76ca\u300d\u3001\u300c\u8cbb\u7528\u300d\u3001\u300c\u5229\u76ca\u300d\u3068\u3044\u3063\u305f\u8a00\u8449\u306e\u8aac\u660e\u3082\u300c\u3082\u3046\u52c9\u5f37\u3057\u305f\u3053\u3068\u3042\u308b\u304b\u3089\u5927\u4e08\u592b\u3060\u3088\u300d\u3068\u601d\u3063\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u3053\u3067\u300c\u8cc7\u7523\u3068\u306f\u306a\u306b\u304b\u3001\u8ca0\u50b5\u3068\u306f\u306a\u306b\u304b\u3001\u3068\u3044\u3063\u305f\u3053\u3068\u3092\u7c3f\u8a18\u306e\u521d\u5fc3\u8005\u306b\u8aac\u660e\u3067\u304d\u308b\u304b\uff1f\u300d\u3092\u81ea\u554f\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u7c3f\u8a18\u3092\u52c9\u5f37\u3057\u59cb\u3081\u3001\u4ed5\u8a33\u3068\u306f\u4f55\u304b\u3082\u5206\u304b\u3063\u3066\u3044\u306a\u3044\u521d\u5fc3\u8005\u306b\u5bfe\u3057\u3001\u300c\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u300d\u3068\u3044\u3063\u305f\u8a00\u8449\u306e\u610f\u5473\u3092\u8aac\u660e\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u5b9f\u306f\u3001\u7c3f\u8a18\u3092\u82e6\u624b\u3068\u3057\u3066\u3044\u308b\u65b9\u306e\u591a\u304f\u306f\u3001\u4ed5\u8a33\u306a\u3069\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u4e00\u751f\u61f8\u547d\u6697\u8a18\u3057\u3088\u3046\u3068\u3059\u308b\u306e\u3067\u3059\u304c\u3001\u305d\u306e\u524d\u63d0\u3068\u306a\u308b\u300c\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u300d\u306e\u610f\u5473\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u7c3f\u8a18\u306b\u5bfe\u3059\u308b\u82e6\u624b\u3092\u514b\u670d\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3053\u3060\u3051\u3067\u3082\u3057\u3063\u304b\u308a\u3068\u8aad\u3093\u3067\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h3>(1) \u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a18\u8f09\u3055\u308c\u308b\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3068\u306f\uff1f<\/h3>\n<h4>\u2460\u3000\u8cc7\u7523\u306e\u610f\u5473<\/h4>\n<p>\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u8aac\u660e\u3068\u3057\u3066\u306f\u3001\u4e00\u822c\u306b\u300c\u3042\u308b\u3068\u3046\u308c\u3057\u3044\u3082\u306e\u300d\u3084\u300c\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u8ca1\u7523\u300d\u306a\u3069\u306e\u3056\u3063\u304f\u308a\u3068\u3057\u305f\u8aac\u660e\u304c\u306a\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u8ca1\u7523\u300d\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f\u6b63\u76f4\u3001\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u5b9a\u7fa9\u304c\u66d6\u6627\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u6c17\u304c\u3057\u307e\u3059\u3002<br \/>\n\u8cc7\u7523\u306b\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u73fe\u91d1<\/li>\n<li>\u9810\u91d1\uff08\u5f53\u5ea7\u9810\u91d1\u3084\u666e\u901a\u9810\u91d1\u3001\u5b9a\u671f\u9810\u91d1\u306a\u3069\uff09<\/li>\n<li>\u58f2\u639b\u91d1\uff08\u5546\u54c1\u3092\u639b\u3051\uff08\u30c4\u30b1\uff09\u8ca9\u58f2\u3057\u3001\u4eca\u5f8c\u53d6\u308a\u7acb\u3066\u308b\u4e88\u5b9a\u306e\u4ee3\u91d1\uff09<\/li>\n<li>\u8cb8\u4ed8\u91d1\uff08\u53d6\u5f15\u5148\u306a\u3069\u306b\u304a\u91d1\u3092\u8cb8\u3057\u3001\u4eca\u5f8c\u53d6\u308a\u7acb\u3066\u308b\u4e88\u5b9a\u306e\u91d1\u984d\uff09<\/li>\n<li>\u571f\u5730<\/li>\n<li>\u5efa\u7269<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306f\u78ba\u304b\u306b\u300c\u8ca1\u7523\u300d\u3068\u3044\u3048\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"border: 1px solid #666; padding: 10px; margin-bottom: 20px;\">\n<p>\u8cc7\u7523\u3068\u306f\u3001\u300c<strong class=\"swl-marker mark_yellow\">\u7d4c\u6e08\u7684\u8cc7\u6e90<\/strong>\u300d\u3067\u3042\u308b\uff01<\/p>\n<div class=\"mg65px-l\">\u3000\u3000\u2193<br \/>\n\u300c\u7d4c\u6e08\u7684\u8cc7\u6e90\u300d\u3068\u306f\u3001<strong class=\"swl-marker mark_yellow\">\u304a\u91d1\u306e\u7372\u5f97\u306b\u8ca2\u732e\u3059\u308b\uff08\u5f79\u7acb\u3064\uff09\u3082\u306e<\/strong>\uff01<\/div>\n<div class=\"margin-left:2em\">\u6ce8\uff1a\u91d1\u984d\u3067\u8868\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u306b\u9650\u308b\u3002<\/div>\n<\/div>\n<p>\u73fe\u91d1\u3084\u9810\u91d1\u306a\u3069\u306e\u304a\u91d1\u306f\u3001\u305d\u308c\u3089\u3092\u904b\u7528\u3057\u3066\u65b0\u305f\u306b\u304a\u91d1\u3092\u7a3c\u3050\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u58f2\u639b\u91d1\u3084\u8cb8\u4ed8\u91d1\u306f\u5f8c\u3067\u304a\u91d1\u3068\u3057\u3066\u53d6\u308a\u7acb\u3066\u308b\u4e88\u5b9a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u571f\u5730\u3084\u5efa\u7269\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u308c\u3089\u3092\u4f7f\u7528\u3057\u305f\u308a\u58f2\u3063\u305f\u308a\u3057\u3066\u304a\u91d1\u3092\u7a3c\u3050\u3053\u3068\u306b\u8ca2\u732e\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001<strong class=\"swl-marker mark_yellow\">\u8cc7\u7523\u306f\u300c\u304a\u91d1\u306e\u7372\u5f97\u306b\u8ca2\u732e\u3059\u308b\uff08\u5f79\u7acb\u3064\uff09\u3082\u306e\u300d\u3068\u3057\u3066\u7406\u89e3\u3057\u3001\u982d\u306b\u5165\u308c\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\uff01<\/strong><\/p>\n<h4>\u2461\u3000\u8ca0\u50b5\u306e\u610f\u5473<\/h4>\n<p>\u8ca0\u50b5\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8cb7\u639b\u91d1\uff08\u5546\u54c1\u3092\u639b\u3051\uff08\u30c4\u30b1\uff09\u3067\u8cfc\u5165\u3057\u3001\u4eca\u5f8c\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4ee3\u91d1\uff09<\/li>\n<li>\u501f\u5165\u91d1\uff08\u9280\u884c\u306a\u3069\u304b\u3089\u304a\u91d1\u3092\u501f\u308a\u5165\u308c\u3001\u4eca\u5f8c\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u91d1\u984d\uff09<\/li>\n<\/ul>\n<p>\u3044\u305a\u308c\u3082\u6b21\u306e\u3088\u3046\u306a\u5b9a\u7fa9\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 1px solid #666; padding: 10px; margin-bottom: 20px;\">\n<p>\u8ca0\u50b5\u3068\u306f\u3001\u300c<strong class=\"swl-marker mark_yellow\">\u7d4c\u6e08\u7684\u7fa9\u52d9<\/strong>\u300d\u3067\u3042\u308b\uff01<\/p>\n<div class=\"mg65px-l\">\u3000\u3000\u2193<br \/>\n\u300c\u7d4c\u6e08\u7684\u7fa9\u52d9\u300d\u3068\u306f\u3001<strong class=\"swl-marker mark_yellow\">\u5c06\u6765\u3001\u304a\u91d1\u306a\u3069\uff08\u8cc7\u7523\uff09\u3092\u652f\u6255\u3046\u7fa9\u52d9<\/strong>\uff01<\/div>\n<\/div>\n<p>\u3053\u3053\u3067\u306f\u3001\u300c\u7fa9\u52d9\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u70b9\u3092\u610f\u8b58\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u300c\u7fa9\u52d9\u300d\u306a\u306e\u3067\u3001<strong class=\"swl-marker mark_yellow\">\u57fa\u672c\u7684\u306b\u306f\u652f\u6255\u3044\u3092\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002\u4eca\u5f8c\u652f\u6255\u3044\u7d9a\u3051\u308b\u4e88\u5b9a\u306e\u4eba\u4ef6\u8cbb\u3001\u4eca\u5f8c\u306e\u4ed5\u5165\u3067\u6255\u3063\u3066\u3044\u304f\u4e88\u5b9a\u306e\u4ee3\u91d1\u306f\u3001\u4eba\u3092\u96c7\u308f\u306a\u3044\u30fb\u5546\u54c1\u3092\u4ed5\u5165\u308c\u306a\u3044\u3053\u3068\u3067\u514d\u308c\u5f97\u308b\u305f\u3081\u8ca0\u50b5\u306b\u306f\u306a\u308a\u307e\u305b\u3093\uff08\u4eca\u3044\u308b\u5f93\u696d\u54e1\u3055\u3093\u3092\u8f9e\u3081\u3055\u305b\u308b\u3053\u3068\u306b\u306f\u52b4\u50cd\u95a2\u4fc2\u306e\u6cd5\u5f8b\u3067\u5236\u7d04\u306f\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u304c\uff09\u3002\u3059\u3067\u306b\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306e\u4ee3\u91d1\uff08\u8cb7\u639b\u91d1\uff09\u306a\u3069\u3001\u305d\u306e\u652f\u6255\u3044\u3092\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u3044\u3046\u610f\u5473\u3067\u306e\u300c\u7fa9\u52d9\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u2462\u3000\u7d14\u8cc7\u7523\u306e\u610f\u5473<\/h4>\n<p>\u7d14\u8cc7\u7523\u306e\u610f\u5473\u306f\u3001\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<\/p>\n<div style=\"border: 1px solid #666; padding: 10px; margin-bottom: 20px;\">\n<p>\u7d14\u8cc7\u7523\u3068\u306f\u3001\u300c<strong class=\"swl-marker mark_yellow\">\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u5dee\u984d<\/strong>\u300d\u3067\u3042\u308b\uff01<\/p>\n<div class=\"mg65px-l\">\u3000\u3000\u2193 \u3064\u307e\u308a<br \/>\n<strong class=\"swl-marker mark_yellow\">\u8ca0\u50b5\u3092\u8fd4\u6e08\u3057\u305f\u5f8c\u306b\u6b8b\u308b\u6b63\u5473\u306e\u8ca1\u7523<\/strong>\uff01<\/div>\n<\/div>\n<p>\u7c3f\u8a18\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u3093\u306a\u3082\u306e\u304b\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u8cc7\u7523\u3084\u8ca0\u50b5\u306e\u307f\u306a\u3089\u305a\u3001\u4e21\u8005\u306e\u5dee\u984d\u3067\u3042\u308b\u7d14\u8cc7\u7523\u3082\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u5546\u5e97\u3092\u5bfe\u8c61\u3068\u3057\u305f\u65e5\u5546\u7c3f\u8a18\uff13\u7d1a\u306e\u5b66\u7fd2\u3067\u306f\u3001\u7d14\u8cc7\u7523\u306f\u300c\u8cc7\u672c\u91d1\u300d\u3068\u3044\u3046\u79d1\u76ee\u306e\u307f\u3067\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u3092\u5bfe\u8c61\u3068\u3057\u305f\u65e5\u5546\u7c3f\u8a18\uff12\u7d1a\u304b\u3089\u306f\u300c\u8cc7\u672c\u91d1\u300d\u3060\u3051\u3067\u306a\u304f\u300c\u8cc7\u672c\u5270\u4f59\u91d1\u300d\u3084\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306a\u3069\u5185\u8a33\u304c\u5206\u304b\u308c\u3066\u304d\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306f\u7d14\u8cc7\u7523\u304c\u3069\u306e\u3088\u3046\u306a\u8981\u56e0\uff08\u682a\u4e3b\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u306e\u304b\u3001\u5546\u58f2\u3067\u5132\u3051\u308b\u3053\u3068\u3067\u5897\u3084\u3057\u3066\u3044\u3063\u305f\u306e\u304b\u306a\u3069\uff09\u306b\u3088\u3063\u3066\u751f\u307f\u51fa\u3055\u308c\u305f\u304b\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>(2) \u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u3068\u306f\uff1f<\/h3>\n<p>\u5b9f\u306f\u7c3f\u8a18\u3067\u306f\u3001\u7d14\u8cc7\u7523\u306e\u7ba1\u7406\u304c\u91cd\u8996\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3088\u3063\u3066\u300c\u7d14\u8cc7\u7523\u304c\u3044\u304f\u3089\u3042\u308b\u306e\u304b\u300d\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u308c\u304c\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u306b\u3088\u3063\u3066\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3057\u305f\u306e\u304b\u3082\u308f\u304b\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u305d\u3057\u3066\u3001<strong class=\"swl-marker mark_yellow\">\u300c\u7d14\u8cc7\u7523\u304c\u3069\u306e\u3088\u3046\u306a\u53d6\u5f15\u306b\u3088\u3063\u3066\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3057\u305f\u306e\u304b\u300d\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u306e\u304c\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u5f79\u5272<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u3092\u982d\u306b\u5165\u308c\u305f\u3046\u3048\u3067\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u3001\u5229\u76ca\u306e\u610f\u5473\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u2460\u3000\u53ce\u76ca\u306e\u610f\u5473<\/h4>\n<p>\u53ce\u76ca\u306e\u8aac\u660e\u3092\u3059\u308b\u3068\u304d\u3001\u300c\u7a3c\u304e\u300d\u306a\u3069\u306e\u3056\u3063\u304f\u308a\u3068\u3057\u305f\u8868\u73fe\u304c\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3067\u306f\u3001\u300c\u4f55\u3092\u300d\u7a3c\u3050\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u306e\u7b54\u3048\u306f\u3001\u300c\u7d14\u8cc7\u7523\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 1px solid #666; padding: 10px; margin-bottom: 20px;\">\n<p>\u53ce\u76ca\u3068\u306f\u3001\u300c<strong class=\"swl-marker mark_yellow\">\u7d14\u8cc7\u7523\u306e\u5897\u52a0\u8981\u56e0\u3068\u306a\u3063\u305f\u53d6\u5f15<\/strong>\u300d\u3067\u3042\u308b\uff01<\/p>\n<div class=\"mg65px-l\">\u3000\u3000\u2193<br \/>\n<strong class=\"swl-marker mark_yellow\">\u300c\u8cc7\u7523\u306e\u5897\u52a0\u300d\u307e\u305f\u306f\u300c\u8ca0\u50b5\u306e\u6e1b\u5c11\u300d\u306e\u8981\u56e0<\/strong>\u3068\u306a\u3063\u305f<strong class=\"swl-marker mark_yellow\">\u53d6\u5f15<\/strong><\/div>\n<\/div>\n<p>\u53ce\u76ca\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u58f2\u4e0a<\/li>\n<li>\u53d7\u53d6\u624b\u6570\u6599<\/li>\n<li>\u53d7\u53d6\u5229\u606f<\/li>\n<\/ul>\n<p>\u300c\u53d7\u53d6\uff5e\u300d\u3084\u300c\uff5e\u76ca\u300d\u304c\u4ed8\u304f\u3082\u306e\u306f\u53ce\u76ca\u3068\u3044\u3046\u8aac\u660e\u304c\u306a\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u300c\u53d7\u53d6\u624b\u5f62\u300d\u3068\u3044\u3046\u540d\u306e\u8cc7\u7523\u3082\u5b58\u5728\u3057\u3001\u3053\u308c\u3060\u3051\u3067\u306f\u30ab\u30d0\u30fc\u3057\u304d\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5c11\u3057\u62bd\u8c61\u7684\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u300c\u7d14\u8cc7\u7523\u306e\u5897\u52a0\u8981\u56e0\u300d\u3068\u306a\u3063\u305f\u300c\u53d6\u5f15\u300d\u3067\u3042\u308b\u70b9\u3092\u982d\u306b\u5165\u308c\u3066\u304a\u304f\u3068\u53ce\u76ca\u306e\u5404\u9805\u76ee\u3092\u7406\u89e3\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u3082\u3001\u5546\u54c1\u3092\u58f2\u308a\u4e0a\u3052\u305f\u308a\u3001\u624b\u6570\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u308a\u3068\u3044\u3063\u305f\u53d6\u5f15\u306b\u3088\u308a\u3001\u73fe\u91d1\u3084\u9810\u91d1\u3001\u58f2\u639b\u91d1\u306a\u3069\u3068\u3044\u3063\u305f\u8cc7\u7523\u304c\u5897\u3048\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u53ce\u76ca\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u305f\u3082\u306e\u306f\u3001\u8cc7\u7523\u304c\u5897\u3048\u308b\uff08\u307e\u305f\u306f\u8ca0\u50b5\u304c\u6e1b\u308b\uff09\u539f\u56e0\u3068\u306a\u308b\u53d6\u5f15\u3070\u304b\u308a\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u300c\u8cc7\u7523\u304c\u5897\u3048\u308b\u300d\u307e\u305f\u306f\u300c\u8ca0\u50b5\u304c\u6e1b\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u300c\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u5dee\u984d\u3067\u3042\u308b\u7d14\u8cc7\u7523\u304c\u5897\u3048\u308b\u300d\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2461\u3000\u8cbb\u7528\u306e\u610f\u5473<\/h4>\n<p>\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u300c\u51fa\u8cbb\u300d\u3084\u300c\u30b3\u30b9\u30c8\u300d\u306a\u3069\u306e\u3056\u3063\u304f\u308a\u3068\u3057\u305f\u8aac\u660e\u304c\u306a\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4e0a\u8a18\u2460\u3067\u7d39\u4ecb\u3057\u305f\u53ce\u76ca\u306e\u53cd\u5bfe\u306e\u610f\u5473\u3067\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"border: 1px solid #666; padding: 10px; margin-bottom: 20px;\">\n<p>\u8cbb\u7528\u3068\u306f\u3001\u300c<strong class=\"swl-marker mark_yellow\">\u7d14\u8cc7\u7523\u306e\u6e1b\u5c11\u8981\u56e0\u3068\u306a\u3063\u305f\u53d6\u5f15<\/strong>\u300d\u3067\u3042\u308b\uff01<\/p>\n<div class=\"mg65px-l\">\u3000\u3000\u2193<br \/>\n<strong class=\"swl-marker mark_yellow\">\u300c\u8cc7\u7523\u306e\u6e1b\u5c11\u300d\u307e\u305f\u306f\u300c\u8ca0\u50b5\u306e\u5897\u52a0\u300d\u306e\u8981\u56e0<\/strong>\u3068\u306a\u3063\u305f<strong class=\"swl-marker mark_yellow\">\u53d6\u5f15<\/strong><\/div>\n<\/div>\n<p>\u8cbb\u7528\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4ed5\u5165<\/li>\n<li>\u7d66\u6599<\/li>\n<li>\u6c34\u9053\u5149\u71b1\u8cbb<\/li>\n<\/ul>\n<p>\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u308a\u3001\u7d66\u6599\u3092\u6255\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u3067\u3001\u73fe\u91d1\u3084\u9810\u91d1\u306a\u3069\u306e\u8cc7\u7523\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u639b\u3051\uff08\u30c4\u30b1\uff09\u3067\u5546\u54c1\u3092\u4ed5\u5165\u308c\u305f\u306a\u3089\u3070\u8cb7\u639b\u91d1\u3068\u3044\u3046\u8ca0\u50b5\u304c\u5897\u3048\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u305f\u3082\u306e\u306f\u3001\u8cc7\u7523\u304c\u6e1b\u308b\uff08\u307e\u305f\u306f\u8ca0\u50b5\u304c\u5897\u3048\u308b\uff09\u539f\u56e0\u3068\u306a\u308b\u53d6\u5f15\u3070\u304b\u308a\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u300c\u8cc7\u7523\u304c\u6e1b\u308b\u300d\u307e\u305f\u306f\u300c\u8ca0\u50b5\u304c\u5897\u3048\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u300c\u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u5dee\u984d\u3067\u3042\u308b\u7d14\u8cc7\u7523\u304c\u6e1b\u308b\u300d\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2462\u3000\u5229\u76ca\uff08\u5f53\u671f\u7d14\u5229\u76ca\uff09\u306b\u3064\u3044\u3066<\/h4>\n<p>\u53ce\u76ca\u304b\u3089\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u300c\u5229\u76ca\uff08\u307e\u305f\u306f\u5f53\u671f\u7d14\u5229\u76ca\uff09\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u53ce\u76ca\u306f\u300c\u7d14\u8cc7\u7523\u306e\u5897\u52a0\u8981\u56e0\u3068\u306a\u3063\u305f\u53d6\u5f15\u300d\u3001\u8cbb\u7528\u306f\u300c\u7d14\u8cc7\u7523\u306e\u6e1b\u5c11\u8981\u56e0\u3068\u306a\u3063\u305f\u53d6\u5f15\u300d\u3067\u3059\u304b\u3089\u3001\u305d\u306e\u5dee\u984d\u3067\u3042\u308b<strong class=\"swl-marker mark_yellow\">\u5229\u76ca\u306f\u3001\u300c\uff11\u5e74\u9593\u3067\u3001\u7d14\u8cc7\u7523\u304c\u7d50\u5c40\u3044\u304f\u3089\u5897\u6e1b\u3057\u305f\u306e\u304b\u300d\u3092\u307e\u3068\u3081\u305f\u91d1\u984d<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"hh hh12\">7.\u3000\u4eca\u56de\u306e\u307e\u3068\u3081<\/h2>\n<p>\u5c11\u3057\u9577\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u304c\u3001\u7c3f\u8a18\u3092\u82e6\u624b\u3068\u3057\u3066\u3044\u308b\u4eba\u304c\u78ba\u8a8d\u3057\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u521d\u6b69\u7684\u4e8b\u9805\u3092\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u3053\u307e\u3067\u306e\u4e2d\u3067\u3001\u5fc5\u305a\u610f\u8b58\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u3064\u304e\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 1px solid #666; padding: 10px;\">\n<p>(1) \u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3064\u3044\u3066<\/p>\n<p>\u2460\u3000\u300c\u4e00\u5b9a\u6642\u70b9\u300d\u306e\u60c5\u5831\uff08\u300c\u30b9\u30c8\u30c3\u30af\u300d\u306e\u60c5\u5831\uff09\u3067\u3042\u308b\u3053\u3068<br \/>\n\u2461\u3000\u300c\u8ca1\u653f\u72b6\u614b\u300d\uff08\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u306e\u72b6\u6cc1\uff09\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068<br \/>\n\u2462\u3000\u5de6\u5074\uff08\u501f\u65b9\uff09\u306b\u8cc7\u7523\u3001\u53f3\u5074\uff08\u8cb8\u65b9\uff09\u306b\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u3092\u8a18\u8f09\u3059\u308b<\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">\u8cc7\u7523<\/td>\n<td>\u8ca0\u50b5<\/td>\n<\/tr>\n<tr>\n<td>\u7d14\u8cc7\u7523<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(2) \u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066<\/p>\n<p>\u2460\u3000\u300c\u4e00\u5b9a\u671f\u9593\u300d\u306e\u60c5\u5831\uff08\u30d5\u30ed\u30fc\u7cfb\u306e\u60c5\u5831\uff09\u3067\u3042\u308b\u3053\u3068<br \/>\n\u2461\u3000\u300c\u7d4c\u55b6\u6210\u7e3e\u300d\uff08\u53ce\u76ca\u3068\u8cbb\u7528\u3001\u304a\u3088\u3073\u305d\u308c\u3089\u306e\u5dee\u984d\u3067\u3042\u308b\u5229\u76ca\uff09\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068<br \/>\n\u2462\u3000\u5de6\u5074\uff08\u501f\u65b9\uff09\u306b\u8cbb\u7528\u3068\u5229\u76ca\u3001\u53f3\u5074\uff08\u8cb8\u65b9\uff09\u306b\u53ce\u76ca\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u8cbb\u7528<\/td>\n<td rowspan=\"2\">\u53ce\u76ca<\/td>\n<\/tr>\n<tr>\n<td>\u5229\u76ca<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>(3) \u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u7d14\u8cc7\u7523\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u5229\u76ca\u306e\u610f\u5473<\/p>\n<p>\u2460\u3000\u8cc7\u7523 \u2026 \u304a\u91d1\u306e\u7372\u5f97\u306b\u8ca2\u732e\u3059\u308b\uff08\u5f79\u7acb\u3064\uff09\u3082\u306e<br \/>\n\u2461\u3000\u8ca0\u50b5 \u2026 \u5c06\u6765\u3001\u304a\u91d1\u306a\u3069\uff08\u8cc7\u7523\uff09\u3092\u652f\u6255\u3046\u7fa9\u52d9<br \/>\n\u2462\u3000\u7d14\u8cc7\u7523 \u2026 \u8cc7\u7523\u304b\u3089\u8ca0\u50b5\u3092\u5dee\u3057\u5f15\u3044\u305f\u5dee\u984d\uff08\u6b63\u5473\u306e\u8ca1\u7523\uff09<br \/>\n\u2463\u3000\u53ce\u76ca \u2026 \u7d14\u8cc7\u7523\u306e\u5897\u52a0\u8981\u56e0\u3068\u306a\u3063\u305f\u53d6\u5f15<br \/>\n\u2464\u3000\u8cbb\u7528 \u2026 \u7d14\u8cc7\u7523\u306e\u6e1b\u5c11\u8981\u56e0\u3068\u306a\u3063\u305f\u53d6\u5f15<br \/>\n\u2465\u3000\u5229\u76ca \u2026 \u53ce\u76ca\uff0d\u8cbb\u7528 \u2192 \uff11\u5e74\u9593\u3067\u7d14\u8cc7\u7523\u304c\u7d50\u5c40\u3044\u304f\u3089\u5897\u6e1b\u3057\u305f\u306e\u304b\u3092\u8868\u3059<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u4e00\u5ea6\u3067\u982d\u306b\u5165\u308c\u308b\u306e\u306f\u5927\u5909\u3060\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u3042\u308b\u7a0b\u5ea6\u601d\u3044\u51fa\u305b\u308b\u3088\u3046\u306b\u306a\u308b\u307e\u3067\u3001\u300c\u6c17\u306b\u306a\u3063\u305f\u90fd\u5ea6\u300d\u898b\u76f4\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002\u6b21\u56de\uff08\u7b2c\uff13\u56de\uff09\u3067\u306f\u3001\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u3066\u3001\u7c3f\u8a18\u5b66\u7fd2\u306e\u4e2d\u5fc3\u3068\u306a\u308b\u300c\u4ed5\u8a33\u300d\u306e\u8aac\u660e\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p style=\"clear: both;\">\n","protected":false},"excerpt":{"rendered":"1.\u3000\u306f\u3058\u3081\u306b \u4eca\u56de\u306f\u3001\u7c3f\u8a18\u306b\u5bfe\u3059\u308b\u82e6\u624b\u3092\u514b\u670d\u3059\u308b\u305f\u3081\u306e\u30b7\u30ea\u30fc\u30ba\u7b2c\uff12\u56de\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u5fc5\u305a\u7406\u89e3\u30fb\u6697\u8a18\u3057\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u521d\u6b69\u4e2d\u306e\u521d\u6b69\u3092\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u4eca\u56de\uff08\u7b2c\uff12\u56de\uff09\u3068\u6b21\u56de\uff08\u7b2c\uff13\u56de\uff09\u3092\u901a\u3058\u3066\u3001\u7c3f\u8a18\u3092\u300c\u7406\u89e3\u3057\u306a\u304c\u3089\u300d\u5b66\u7fd2\u3057 [&hellip;]","protected":false},"author":1,"featured_media":6339,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[58],"tags":[],"publishpress_future_action":{"enabled":false,"date":"2026-05-21 00:40:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/posts\/9823"}],"collection":[{"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/comments?post=9823"}],"version-history":[{"count":0,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/posts\/9823\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/media\/6339"}],"wp:attachment":[{"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/media?parent=9823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/categories?post=9823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.crear-ac.co.jp\/cpa\/wp-json\/wp\/v2\/tags?post=9823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}