{"id":10059,"date":"2024-02-02T11:34:42","date_gmt":"2024-02-02T02:34:42","guid":{"rendered":"https:\/\/www.daikodenshi.jp\/daiko-plus\/?p=10059"},"modified":"2025-03-24T09:59:35","modified_gmt":"2025-03-24T00:59:35","slug":"accounting-standard-for-lease-transactions","status":"publish","type":"post","link":"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/accounting\/accounting-standard-for-lease-transactions\/","title":{"rendered":"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f\u6539\u6b63\u306e\u5909\u66f4\u70b9\u3084\u4f01\u696d\u304c\u5fc5\u8981\u306a\u5bfe\u7b56\u3092\u89e3\u8aac"},"content":{"rendered":"<p class=\"fr\"><img decoding=\"async\" class=\"size-full wp-image-16919 aligncenter\" src=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2024\/02\/10059.png\" alt=\"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f\u6539\u6b63\u306e\u5909\u66f4\u70b9\u3084\u4f01\u696d\u304c\u5fc5\u8981\u306a\u5bfe\u7b56\u3092\u89e3\u8aac\" width=\"750\" height=\"422\" srcset=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2024\/02\/10059.png 750w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2024\/02\/10059-300x169.png 300w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2024\/02\/10059-485x273.png 485w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u30012027\u5e74\u306b\u6539\u6b63\u4e88\u5b9a\u3067\u3042\u308a\u3001\u3053\u306e\u5909\u66f4\u306b\u3088\u308a\u884c\u3046\u3079\u304d\u6e96\u5099\u304c\u3044\u304f\u3064\u304b\u5b58\u5728\u3057\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u57fa\u790e\u77e5\u8b58\u304b\u3089\u30012027\u5e74\u306e\u6539\u6b63\u306e\u5909\u66f4\u70b9\u3084\u4f01\u696d\u3078\u306e\u5f71\u97ff\u3001\u4f01\u696d\u304c\u884c\u3046\u3079\u304d\u6e96\u5099\u307e\u3067\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u305c\u3072\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp\/financial-accounting-dx\/\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"aligncenter wp-image-13481 size-full\" src=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/CTA_accounting.png\" alt=\"\" width=\"693\" height=\"240\" srcset=\"https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/CTA_accounting.png 693w, https:\/\/www.daiko-xtech.co.jp\/daiko-plus\/wp-content\/uploads\/2025\/03\/CTA_accounting-300x104.png 300w\" sizes=\"(max-width: 693px) 100vw, 693px\" \/><\/a><\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f<\/a><ul><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_2\">1.1<\/span> \u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u9077<\/a><\/li><\/ul><\/li><li><a href=\"#2027\"><span class=\"toc_number toc_depth_1\">2<\/span> \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981\uff082027\u5e74\u4e88\u5b9a\uff09<\/a><ul><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_2\">2.1<\/span> \u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3044\u3064\u304b\u3089\u5909\u66f4\u306b\u306a\u308b\uff1f<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_2\">2.2<\/span> \u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u6539\u6b63\u306e\u76ee\u7684\u306f\uff1f<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_2\">2.3<\/span> \u6539\u6b63\u306b\u3088\u308b\u73fe\u884c\u57fa\u6e96\u3068\u306e\u5909\u66f4\u70b9<\/a><\/li><\/ul><\/li><li><a href=\"#i-6\"><span class=\"toc_number toc_depth_1\">3<\/span> \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5<\/a><\/li><li><a href=\"#i-7\"><span class=\"toc_number toc_depth_1\">4<\/span> \u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308b\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/a><ul><li><a href=\"#i-8\"><span class=\"toc_number toc_depth_2\">4.1<\/span> \u7d4c\u8cbb\u51e6\u7406\u306e\u8ca0\u62c5\u5897\u52a0<\/a><\/li><li><a href=\"#i-9\"><span class=\"toc_number toc_depth_2\">4.2<\/span> \u5404\u7a2e\u7a0e\u6cd5\u3078\u306e\u5bfe\u5fdc<\/a><\/li><li><a href=\"#i-10\"><span class=\"toc_number toc_depth_2\">4.3<\/span> \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b<\/a><\/li><\/ul><\/li><li><a href=\"#i-11\"><span class=\"toc_number toc_depth_1\">5<\/span> \u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u5411\u3051\u3066\u884c\u3046\u3079\u304d\u6e96\u5099<\/a><ul><li><a href=\"#i-12\"><span class=\"toc_number toc_depth_2\">5.1<\/span> \u2460\u5f71\u97ff\u5206\u6790<\/a><\/li><li><a href=\"#i-13\"><span class=\"toc_number toc_depth_2\">5.2<\/span> \u2461\u5bfe\u5fdc\u65b9\u91dd\u306e\u691c\u8a0e<\/a><\/li><li><a href=\"#i-14\"><span class=\"toc_number toc_depth_2\">5.3<\/span> \u2462\u95a2\u4fc2\u5404\u6240\u3068\u306e\u8abf\u6574\u30fb\u898f\u5b9a\u6539\u8a02<\/a><\/li><li><a href=\"#i-15\"><span class=\"toc_number toc_depth_2\">5.4<\/span> \u2463\u696d\u52d9\u8a2d\u8a08\u30fb\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165<\/a><\/li><\/ul><\/li><li><a href=\"#i-16\"><span class=\"toc_number toc_depth_1\">6<\/span> \u6539\u6b63\u306b\u5411\u3051\u3066\u3001\u65e9\u3081\u306e\u6e96\u5099\u30fb\u691c\u8a0e\u304c\u304a\u3059\u3059\u3081<\/a><\/li><\/ul><\/div>\n<h2 id=\"toc_id1\"  class=\"style3a\"><span id=\"i\">\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f<\/span><\/h2>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u3001<strong>\u4f01\u696d\u304c\u30ea\u30fc\u30b9\uff08\u4e2d\u9577\u671f\u7684\u306b\u5546\u54c1\u3084\u6a5f\u5668\u30fb\u8a2d\u5099\u306a\u3069\u9ad8\u984d\u306a\u56fa\u5b9a\u8cc7\u7523\u3092\u8cc3\u8cb8\u3059\u308b\u3053\u3068\uff09\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306f\u3001EU\u52a0\u76df\u56fd\u3092\u4e2d\u5fc3\u306b\u4e16\u754c\u7684\u306b\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff1aIFRS\uff08International Financial Reporting Standards\uff09\u3068\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u53c2\u8003\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001<strong>\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3068\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306e2\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3068\u306f\u3001\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u57fa\u3065\u304f\u30ea\u30fc\u30b9\u671f\u9593\u306b\u304a\u3044\u3066\u5f53\u8a72\u5951\u7d04\u3092\u4e2d\u9014\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30ea\u30fc\u30b9\u53d6\u5f15\u53c8\u306f\u3053\u308c\u306b\u6e96\u305a\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306b\u751f\u3058\u305f\u4fee\u7e55\u8cbb\u306a\u3069\u306e\u30b3\u30b9\u30c8\u306f\u501f\u308a\u624b\u5074\u304c\u8ca0\u62c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3068\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u4ee5\u5916\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u6307\u3057\u3001\u5951\u7d04\u5185\u5bb9\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u4e2d\u9014\u89e3\u7d04\u3067\u304d\u305f\u308a\u30ea\u30fc\u30b9\u5bfe\u8c61\u7269\u4ef6\u306e\u4fee\u7406\u30fb\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u3092\u30ea\u30fc\u30b9\u4f1a\u793e\u304c\u5bfe\u5fdc\u3057\u3066\u304f\u308c\u305f\u308a\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"toc_id2\"  class=\"style4a\"><span id=\"i-2\">\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u9077<\/span><\/h3>\n<p>\u65e5\u672c\u3067\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c<strong>\u521d\u3081\u3066\u9069\u7528\u3055\u308c\u305f\u306e\u306f1993\u5e746\u6708<\/strong>\u3067\u3057\u305f\u3002<br \/>\n\u305d\u306e\u5f8c\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306f<strong>3\u56de\u306b\u308f\u305f\u3063\u3066\u898b\u76f4\u3057\u30fb\u4fee\u6b63<\/strong>\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a2024\u5e749\u6708\u306b\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304a\u3088\u3073\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u304c\u516c\u8868\u3055\u308c\u3001<strong>2027\u5e744\u6708\u4ee5\u964d\u304b\u3089\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u9069\u7528<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u25a02007\u5e743\u6708<\/strong><br \/>\n\u30ea\u30fc\u30b9\u3092\u5229\u7528\u3059\u308b\u4f01\u696d\u304c\u5897\u52a0\u3057\u305f\u3053\u3068\u3084\u3001EU\u52a0\u76df\u56fd\u3067\u4e0a\u5834\u4f01\u696d\u306b\u9069\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff1aIFRS\u304c\u4e16\u754c\u7684\u306b\u5e83\u307e\u3063\u3066\u3044\u3063\u305f\u3053\u3068\u306a\u3069\u3092\u80cc\u666f\u306b\u30012007\u5e743\u670830\u65e5\u306b<strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304b\u3089\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u300c\u8cc3\u8cb8\u501f\u51e6\u7406\u300d\u304c\u539f\u5247\u5ec3\u6b62\u3068\u306a\u308a\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8cbb\u7528\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\uff09\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u25a02009\u5e746\u6708<\/strong><br \/>\n\u91d1\u878d\u5e81\u304b\u3089\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a \u4f01\u753b\u8abf\u6574\u90e8\u4f1a\u306e\u300c\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u4e2d\u9593\u5831\u544a\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u3053\u3061\u3089\u306f\u30012009\u5e742\u67084\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u4e2d\u9593\u5831\u544a\uff08\u6848\uff09\u306b\u5bfe\u3057\u3066\u3001<strong>2009\u5e744\u67086\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u5e83\u304f\u610f\u898b\u306e\u52df\u96c6\u3092\u884c\u3044\u3001\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5831\u544a\u3067\u306f\u3001\u56fd\u969b\u7684\u306b\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u4e0a\u5834\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u300cIFRS\u3092\u4efb\u610f\u9069\u7528\u3059\u308b\u306e\u304c\u9069\u5f53\u300d\u3068\u3044\u3046\u6307\u91dd\u304c\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u51fa\u5178\uff1a\u91d1\u878d\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u300c<a href=\"https:\/\/www.fsa.go.jp\/news\/20\/20090616-1.html\" target=\"_blank\" rel=\"noopener\">\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u4e2d\u9593\u5831\u544a\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p><strong>\u25a02023\u5e745\u6708<\/strong><br \/>\n\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304b\u3089\u3001<strong>\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/strong>\u3053\u306e\u6848\u3067\u306f\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u3092\u539f\u5247\u3068\u3057\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u51e6\u7406\uff08\u58f2\u8cb7\u51e6\u7406\uff09\u3059\u308b\u3053\u3068\u304c\u65b9\u91dd\u3068\u3057\u3066\u51fa\u3055\u308c\u3001\u524d\u8ff0\u306e\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff1aIFRS\u306b\u8fd1\u3044\u5f62\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><strong>\u25a02024\u5e749\u6708<\/strong><br \/>\n\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u304b\u3089\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u3000\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u65e5\u672c\u57fa\u6e96\u3092\u56fd\u969b\u57fa\u6e96\u3068\u8db3\u4e26\u307f\u3092\u305d\u308d\u3048\u308b\u305f\u3081\u306b\u3001IFRS\u7b2c16\u53f7\u306e\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u3092\u57fa\u790e\u3068\u3057\u3066\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u6539\u5b9a\u3055\u308c\u305f\u5185\u5bb9\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u7528\u8a9e\u3092\u6b21\u306e\u3088\u3046\u306b\u5909\u66f4<br \/>\n\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3000\u2192\u3000\uff08\u5909\u66f4\u5f8c\uff09<strong>\u30ea\u30fc\u30b9<\/strong><br \/>\n\u30fb\u30ea\u30fc\u30b9\u8cc7\u7523\u3000\u2192\u3000\uff08\u5909\u66f4\u5f8c\uff09<strong>\u4f7f\u7528\u6a29\u8cc7\u7523<\/strong><br \/>\n\u30fb\u30ea\u30fc\u30b9\u50b5\u52d9\u3000\u2192\u3000\uff08\u5909\u66f4\u5f8c\uff09<strong>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/strong><\/li>\n<li>\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001<strong>IFRS\u7b2c16\u53f7\u3068\u540c\u69d8\u306b\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u304b\u304b\u308f\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u304a\u3088\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u304b\u304b\u308f\u308b\u5229\u606f\u76f8\u5f53\u984d\u3092\u8a08\u4e0a\u3059\u308b\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u306b\u6539\u5b9a<\/strong><\/li>\n<li>\u696d\u7a2e\u5225\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c19\u53f7\u3000\u2192\uff08\u5909\u66f4\u5f8c\uff09<strong>\u696d\u7a2e\u5225\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c19\u53f7<\/strong><\/li>\n<li>\u696d\u7a2e\u5225\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c19\u53f7\u306b\u304a\u3051\u308b\u300c\u30ea\u30fc\u30b9\u696d\u306b\u304a\u3051\u308b\u8ca0\u50b5\u306e\u5305\u62ec\u30d8\u30c3\u30b8\u306e\u53d6\u6271\u3044\u300d\u306f\u3001<strong>\u5f79\u5272\u3092\u7d42\u3048\u3066\u3044\u308b\u305f\u3081\u524a\u9664<\/strong><\/li>\n<\/ul>\n<p>\u305d\u306e\u4ed6\u306e\u5909\u66f4\u7b87\u6240\u306f\u3001ASBJ\u304c\u516c\u8868\u3057\u305f\u4e0b\u8a18\u306e\u8cc7\u6599\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\u5143\uff1a<a href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_20240913_03.pdf\" target=\"_blank\" rel=\"noopener\">\u3010\u53c2\u8003\u3011\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u7b49\u3068\u306e\u6bd4\u8f03\uff09\uff5c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ<\/a>\uff09<\/p>\n<p>\u4e16\u754c\u57fa\u6e96\u3068\u540c\u69d8\u306e\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001<strong>\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u304c\u65e5\u672c\u306e\u4f01\u696d\u306b\u3082\u6295\u8cc7\u3057\u3084\u3059\u304f\u306a\u308b\u3088\u3046\u4f1a\u8a08\u57fa\u6e96\u304c\u6539\u5b9a<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h2 id=\"toc_id3\"  class=\"style3a\"><span id=\"2027\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6982\u8981\uff082027\u5e74\u4e88\u5b9a\uff09<\/span><\/h2>\n<p>2024\u5e749\u670813\u65e5\u306b\u516c\u8868\u3055\u308c\u305f<strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u30012027\u5e74\u306b\u9069\u7528\u4e88\u5b9a<\/strong>\u3067\u3059\u3002<br \/>\n\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u5099\u3048\u308b\u305f\u3081\u306b\u3001\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3044\u3064\u304b\u3089\u5909\u66f4\u306b\u306a\u308b\uff1f<\/li>\n<li>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u6539\u6b63\u306e\u76ee\u7684\u306f\uff1f<\/li>\n<li>\u6539\u6b63\u306b\u3088\u308b\u73fe\u884c\u57fa\u6e96\u3068\u306e\u5909\u66f4\u70b9<\/li>\n<\/ul>\n<h3 id=\"toc_id4\"  class=\"style4a\"><span id=\"i-3\">\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u3044\u3064\u304b\u3089\u5909\u66f4\u306b\u306a\u308b\uff1f<\/span><\/h3>\n<p><strong>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f\u30012027\u5e744\u6708\u4ee5\u964d\u306b\u958b\u59cb\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/strong>\u3055\u308c\u307e\u3059\u3002<br \/>\n2024\u5e749\u6708\u306b\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u9069\u7528\u307e\u3067\u7d042\u5e747\u30ab\u6708\u3042\u308b\u305f\u3081\u3001\u6539\u6b63\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"toc_id5\"  class=\"style4a\"><span id=\"i-4\">\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u6539\u6b63\u306e\u76ee\u7684\u306f\uff1f<\/span><\/h3>\n<p>2027\u5e74\u306b\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u6539\u6b63\u3055\u308c\u308b\u76ee\u7684\u306f\u3001<strong>\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff1aIFRS\u3084\u30a2\u30e1\u30ea\u30ab\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u5408\u308f\u305b\u308b\u305f\u3081<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u6d77\u5916\u306e\u57fa\u6e96\u306b\u5408\u308f\u305b\u308b\u7406\u7531\u3067\u3059\u304c\u3001\u4f8b\u3048\u3070\u4eca\u306e\u65e5\u672c\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3092\u6d77\u5916\u6295\u8cc7\u5bb6\u304c\u8aad\u3093\u3060\u3068\u3057\u3066\u3082\u3001\u4f1a\u8a08\u57fa\u6e96\u304c\u9055\u3046\u90e8\u5206\u304c\u3042\u308a\u5206\u6790\u304c\u96e3\u3057\u304f\u306a\u308b\u3068\u3044\u3046\u8ab2\u984c\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u4e16\u754c\u7684\u306b\u3082\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u305d\u308c\u3089\u306e\u57fa\u6e96\u306b\u5408\u308f\u305b\u308c\u3070\u3001<strong>\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u304c\u65e5\u672c\u306e\u4f01\u696d\u306b\u3082\u6295\u8cc7\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<h3 id=\"toc_id6\"  class=\"style4a\"><span id=\"i-5\">\u6539\u6b63\u306b\u3088\u308b\u73fe\u884c\u57fa\u6e96\u3068\u306e\u5909\u66f4\u70b9<\/span><\/h3>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308b\u4e3b\u306a\u5909\u66f4\u70b9\u306f\u3001\u4ee5\u4e0b\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<p><strong>\u2460\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3082\u3001\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u8a08\u4e0a\u304c\u6c42\u3081\u3089\u308c\u308b<\/strong><br \/>\n\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u5bfe\u8c61\u7269\u54c1\u306f\u3001\u3053\u308c\u307e\u3067\u300c\u8cc3\u501f\u6599\u300d\u300c\u30ea\u30fc\u30b9\u6599\u300d\u3068\u3057\u3066\u30ea\u30fc\u30b9\u6599\u306e\u652f\u6255\u3044\u3054\u3068\u306b\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3060\u3051\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u6539\u6b63\u5f8c\u306f\u8cc3\u8cb8\u501f\u5951\u7d04\u3084\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\u3001\u30ea\u30fc\u30b9\u50b5\u52d9\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2461\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u533a\u5225\u3055\u308c\u306a\u304f\u306a\u308b<\/strong><br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15\u30fb\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u53d6\u5f15\u3001\u3069\u3061\u3089\u3082\u539f\u5247\u3068\u3057\u3066\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u7d71\u4e00\u3055\u308c\u308b\u305f\u3081\u3001\u3053\u308c\u307e\u3067\u306e\u3088\u3046\u306a\u533a\u5225\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2462\u30ea\u30fc\u30b9\u671f\u9593\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u5909\u308f\u308b<\/strong><br \/>\n\u4eca\u307e\u3067\u306f\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u304c\u3055\u308c\u305f\u5951\u7d04\u671f\u9593\u3092\u5bfe\u8c61\u3068\u3057\u3001\u5f8c\u304b\u3089\u671f\u9593\u3092\u5909\u66f4\u3067\u304d\u306a\u304b\u3063\u305f\u3082\u306e\u306e\u3001\u6539\u6b63\u5f8c\u306f\u5ef6\u9577\u3084\u89e3\u7d04\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u30ea\u30fc\u30b9\u671f\u9593\u3092\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u3067\u8003\u616e\u3059\u3079\u304d\u9805\u76ee\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"toc_id7\"  class=\"style3a\"><span id=\"i-6\">\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5<\/span><\/h2>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u6642\u306b\u8cc7\u7523\u8a08\u4e0a\u306e\u4ed5\u8a33\u3092\u3057\u3001\u30ea\u30fc\u30b9\u671f\u9593\u3092\u8010\u7528\u5e74\u6570\u3068\u307f\u306a\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p>\u501f\u65b9<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u8cb8\u65b9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u4f7f\u7528\u6a29\u8cc7\u7523<\/p>\n<\/td>\n<td>\n<p>\u25cf\u25cf<\/p>\n<\/td>\n<td>\n<p>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/p>\n<\/td>\n<td>\n<p>\u00d7\u00d7<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u4f7f\u7528\u3059\u308b\u6a29\u5229<\/strong>\u3092\u6307\u3057\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u4f7f\u7528\u6a29\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u6a29\u5229\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u652f\u6255\u3063\u305f\u7dcf\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3082\u5408\u308f\u305b\u3066\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u30ea\u30fc\u30b9\u8ca0\u50b5\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u652f\u6255\u3063\u305f\u7dcf\u984d\u3067\u306f\u306a\u304f\u3001<strong>\u30ea\u30fc\u30b9\u6599\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u5229\u606f\u76f8\u5f53\u984d\u306e\u5408\u7406\u7684\u898b\u7a4d\u984d\u3092\u63a7\u9664\u3057\u305f\u73fe\u5728\u4fa1\u5024\u3092\u8a08\u4e0a<\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u73fe\u5728\u4fa1\u5024\u306f\u3001\u5c06\u6765\u4fa1\u5024\u3092\u5c06\u6765\u53d7\u3051\u53d6\u308c\u308b\u4fa1\u984d\u3092\u73fe\u5728\u306e\u4fa1\u984d\u306b\u8a08\u7b97\u3057\u76f4\u3057\u305f\u91d1\u984d\u3067\u5272\u3063\u3066\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c<strong>\u73fe\u5728\u4fa1\u5024\u73fe\uff1d\u5c06\u6765\u4fa1\u5024\u00f7\uff081\uff0b\u91d1\u5229\uff09\uff3en<\/strong>\u300d<\/p>\n<p>\u203b\u300c\uff3e\u300d\u306f\u4e57\u6570\u3001\u300cn\u300d\u306f\u5e74\u6570\u3092\u8868\u3057\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u30011\u5e74\u3067100\u4e07\u5186\uff08\u5f8c\u6255\u3044\u30fb\u4ed8\u968f\u8cbb\u7528\u306a\u3057\uff09\u306e\u30ea\u30fc\u30b9\u6599\u3092\u5272\u5f15\u738710\uff05\u30673\u5e74\u9593\u652f\u6255\u3046\u5834\u5408\u3001\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>1\u5e74\u5f8c\u306b\u53d7\u3051\u53d6\u308b100\u4e07\u5186\u306e\u73fe\u5728\u4fa1\u5024\uff1d100\u00f7\uff081\uff0b0.1\uff09\uff3e1\u225290.9\u4e07\u5186<\/li>\n<li>2\u5e74\u5f8c\u306b\u53d7\u3051\u53d6\u308b100\u4e07\u5186\u306e\u73fe\u5728\u4fa1\u5024\uff1d100\u00f7\uff081\uff0b0.1\uff09\uff3e2\u225282.6\u4e07\u5186<\/li>\n<li>3\u5e74\u5f8c\u306b\u53d7\u3051\u53d6\u308b100\u4e07\u5186\u306e\u73fe\u5728\u4fa1\u5024\uff1d100\u00f7\uff081\uff0b0.1\uff09\uff3e3\u225275.1\u4e07\u5186<\/li>\n<li>\u5408\u8a08\uff1d247.6\u4e07\u5186<\/li>\n<\/ul>\n<p>\u4e0a\u8a18\u306e\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u958b\u59cb\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6b21\u306e\u3088\u3046\u306b\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p>\u501f\u65b9<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u8cb8\u65b9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u4f7f\u7528\u6a29\u8cc7\u7523<\/p>\n<\/td>\n<td>\n<p>2,476,000<\/p>\n<\/td>\n<td>\n<p>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/p>\n<\/td>\n<td>\n<p>2,476,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001\u6bce\u6708\u306e\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u3046\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p>\u501f\u65b9<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u8cb8\u65b9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u30ea\u30fc\u30b9\u8ca0\u50b5<\/p>\n<\/td>\n<td>\n<p>\u25c7\u25c7<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p>\u73fe\u91d1\u9810\u91d1<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p>\u25bd\u25bd<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u652f\u6255\u5229\u606f<\/p>\n<\/td>\n<td>\n<p>\u25b2\u25b2<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u511f\u5374\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306b\u306f\u3001\u8cc7\u7523\u304c\u6301\u3064\u8010\u7528\u5e74\u6570\u3068\u30ea\u30fc\u30b9\u671f\u9593\u306e\u77ed\u3044\u65b9\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\">\n<p>\u501f\u65b9<\/p>\n<\/td>\n<td colspan=\"2\">\n<p>\u8cb8\u65b9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/p>\n<\/td>\n<td>\n<p>\u00d7\u00d7<\/p>\n<\/td>\n<td>\n<p>\u4f7f\u7528\u6a29\u8cc7\u7523<\/p>\n<\/td>\n<td>\n<p>\u25cf\u25cf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"toc_id8\"  class=\"style3a\"><span id=\"i-7\">\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308b\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/span><\/h2>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u7279\u306b\u5f71\u97ff\u304c\u5927\u304d\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u306f\u3001\u4ee5\u4e0b2\u70b9\u3067\u3059\u3002<\/p>\n<h3 id=\"toc_id9\"  class=\"style4a\"><span id=\"i-8\">\u7d4c\u8cbb\u51e6\u7406\u306e\u8ca0\u62c5\u5897\u52a0<\/span><\/h3>\n<p>\u6539\u6b63\u5f8c\u306f\u3001<strong>\u5951\u7d04\u6642\u70b9\u3067\u306e\u4f7f\u7528\u6a29\u8cc7\u7523\u30fb\u30ea\u30fc\u30b9\u8cc7\u7523\u3092\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong>\u30ea\u30fc\u30b9\u6599\u3092\u652f\u6255\u3046\u305f\u3073\u306b\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u300c\u652f\u6255\u5229\u606f\u300d\u3092\u533a\u5225\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u5f93\u6765\u3068\u6bd4\u3079\u3066\u4ed5\u8a33\u30d1\u30bf\u30fc\u30f3\u304c\u81a8\u3089\u307f\u307e\u3059\u3002<\/p>\n<p>\u76ee\u5b89\u3068\u3057\u3066\u306f\u3001<strong>\u4ed5\u8a33\u30d1\u30bf\u30fc\u30f3\u304c\u6539\u6b63\u524d\u306e3~4\u500d\u7a0b\u5ea6\u306b\u5897\u5927\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u5f93\u6765\u901a\u308a\u51e6\u7406\u3092\u3057\u304d\u308c\u308b\u304b\u3069\u3046\u304b\u306e\u691c\u8a0e\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u30ea\u30fc\u30b9\u306e\u5229\u7528\u6570\u3084\u3001\u5229\u7528\u90e8\u9580\u304c\u591a\u304f\u306a\u308b\u307b\u3069\u4f01\u696d\u306e\u8ca0\u62c5\u306f\u5927\u304d\u304f\u306a\u308a\u3001\u30df\u30b9\u3082\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u5f71\u97ff\u304b\u3089\u3001\u7d4c\u8cbb\u51e6\u7406\u304c\u7169\u96d1\u5316\u3057\u3066\u3082\u5bfe\u5fdc\u5de5\u6570\u304c\u5927\u304d\u304f\u306a\u308a\u3059\u304e\u306a\u3044\u3088\u3046\u3001\u5f93\u6765\u4ee5\u4e0a\u306b\u8ca1\u52d9\u7ba1\u7406\u30fb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6d3b\u7528\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3 id=\"toc_id10\"  class=\"style4a\"><span id=\"i-9\">\u5404\u7a2e\u7a0e\u6cd5\u3078\u306e\u5bfe\u5fdc<\/span><\/h3>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u6539\u6b63\u3055\u308c\u305f\u5834\u5408\u3001\u6539\u6b63\u5185\u5bb9\u306b\u5408\u308f\u305b\u3066\u5404\u7a2e\u7a0e\u6cd5\u3082\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e07\u304c\u4e00\u5404\u9152\u7a0e\u6cd5\u304c\u6539\u6b63\u3055\u308c\u306a\u3044\u5834\u5408\u3001<strong>\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u5404\u7a2e\u7a0e\u6cd5\u306e\u5dee\u5206\u306b\u3064\u3044\u3066\u5bfe\u5fdc\u3092\u884c\u3046\u5fc5\u8981\u304c\u51fa\u3066\u304d\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"toc_id11\"  class=\"style4a\"><span id=\"i-10\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b<\/span><\/h3>\n<p>\u6539\u6b63\u5f8c\u306f\u3001\u5f93\u6765\u8a08\u4e0a\u3057\u306a\u304b\u3063\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u8ffd\u52a0\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001<strong>\u7dcf\u8cc7\u7523\u304c\u5897\u3048\u3066\u3082\u7d14\u8cc7\u7523\u306f\u5909\u52d5\u3057\u306a\u3044\u3001\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u767a\u751f\u3057\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b<\/strong>\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3044\u3063\u305f\u4f01\u696d\u3078\u306e\u5f71\u97ff\u3092\u6700\u5c0f\u9650\u306b\u3068\u3069\u3081\u308b\u305f\u3081\u306b\u3001\u6539\u6b63\u524d\u306b\u6e96\u5099\u3092\u6574\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u6e96\u5099\u3092\u884c\u3046\u3079\u304d\u304b\u3001\u6b21\u7ae0\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"toc_id12\"  class=\"style3a\"><span id=\"i-11\">\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u5411\u3051\u3066\u884c\u3046\u3079\u304d\u6e96\u5099<\/span><\/h2>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u5411\u3051\u3066\u3001\u4f01\u696d\u304c\u6e96\u5099\u3059\u308b\u3079\u304d\u3053\u3068\u306f\u5927\u304d\u304f4\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"toc_id13\"  class=\"style4a\"><span id=\"i-12\">\u2460\u5f71\u97ff\u5206\u6790<\/span><\/h3>\n<p>\u307e\u305a\u306f\u3001<strong>\u6539\u6b63\u306b\u3088\u3063\u3066\u5f71\u97ff\u3092\u53d7\u3051\u308b\u7bc4\u56f2\u306e\u6d17\u3044\u51fa\u3057<\/strong>\u3067\u3059\u3002<br \/>\n\u6539\u6b63\u5f8c\u3001\u65b0\u305f\u306b\u8cc7\u7523\u30fb\u8ca0\u50b5\u304c\u8a08\u4e0a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u8cc3\u8cb8\u501f\u5951\u7d04\u30fb\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5951\u7d04\u66f8\u3092\u78ba\u8a8d\u3057\u3001\u5f71\u97ff\u5bfe\u8c61\u3092\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u524d\u8ff0\u306e\u901a\u308a\u3001\u6539\u6b63\u5f8c\u306f\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u304c\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u7d71\u4e00\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001<strong>\u7d4c\u7406\u51e6\u7406\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u5f71\u97ff\u304c\u51fa\u308b\u306e\u304b\u898b\u7a4d\u3082\u3063\u3066\u304a\u304f\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002<\/strong><br 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id=\"i-13\">\u2461\u5bfe\u5fdc\u65b9\u91dd\u306e\u691c\u8a0e<\/span><\/h3>\n<p>\u6539\u6b63\u5f8c\u3001\u65b0\u3057\u3044\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u305f\u3089<strong>\u793e\u5185\u3067\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3092\u3057\u3066\u3044\u304f\u306e\u304b\u65b9\u91dd\u3092\u6c7a\u3081\u3066\u304a\u304b\u306d\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u3001\u4ed5\u8a33\u30d1\u30bf\u30fc\u30f3\u304c\u6539\u6b63\u524d\u306e3~4\u500d\u7a0b\u5ea6\u306b\u5897\u5927\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u5f93\u6765\u901a\u308a\u51e6\u7406\u3092\u3057\u304d\u308c\u308b\u304b\u3069\u3046\u304b\u3001\u96e3\u3057\u3044\u306e\u3067\u3042\u308c\u3070<strong>\u4eba\u54e1\u5897\u5f37\u3084\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3082\u8003\u3048\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><br 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