{"id":80160,"date":"2025-07-12T20:19:22","date_gmt":"2025-07-12T11:19:22","guid":{"rendered":"https:\/\/adtechmanagement.com\/minnadepr-column\/?p=80160"},"modified":"2025-07-12T20:19:34","modified_gmt":"2025-07-12T11:19:34","slug":"deferred-accounting","status":"publish","type":"post","link":"https:\/\/adtechmanagement.com\/minnadepr-column\/2025\/07\/12\/deferred-accounting\/","title":{"rendered":"\u7e70\u308a\u5ef6\u3079\u3068\u306f\uff1f\u610f\u5473\u30fb\u4f7f\u3044\u65b9\u30fb\u4f1a\u8a08\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"

\u300c\u7e70\u308a\u5ef6\u3079\uff08\u304f\u308a\u306e\u3079\uff09\u300d\u3068\u3044\u3046\u8a00\u8449\u306f\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u306e\u5206\u91ce\u3092\u4e2d\u5fc3\u306b\u4f7f\u308f\u308c\u308b\u5c02\u9580\u7528\u8a9e\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u3084\u500b\u4eba\u306e\u8cc7\u91d1\u7ba1\u7406\u3001\u3055\u3089\u306b\u306f\u65e5\u5e38\u751f\u6d3b\u306b\u3082\u6df1\u304f\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u300c\u7e70\u308a\u5ef6\u3079\u300d\u306e\u610f\u5473\u3084\u4f7f\u3044\u65b9\u3001\u4ee3\u8868\u7684\u306a\u4f8b\u3001\u305d\u3057\u3066\u4f1a\u8a08\u3084\u7a0e\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1. \u7e70\u308a\u5ef6\u3079\u3068\u306f\u4f55\u304b<\/h2>\n

1.1 \u300c\u7e70\u308a\u5ef6\u3079\u300d\u306e\u5b9a\u7fa9<\/h3>\n

\u300c\u7e70\u308a\u5ef6\u3079\u300d\u3068\u306f\u3001\u672c\u6765\u3042\u308b\u671f\u9593\u306b\u767a\u751f\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u53ce\u76ca\u3084\u8cbb\u7528\u3001\u7a0e\u91d1\u306a\u3069\u306e\u51e6\u7406\u3092\u3001\u5f8c\u306e\u671f\u9593\u306b\u5148\u9001\u308a\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u300c\u767a\u751f\u3057\u305f\u4e8b\u8c61\u306e\u52b9\u679c\u3092\u672a\u6765\u306b\u6301\u3061\u8d8a\u3059\u51e6\u7406\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u4f1a\u8a08\u3084\u7a0e\u52d9\u306e\u4e16\u754c\u3067\u983b\u7e41\u306b\u4f7f\u308f\u308c\u308b\u8a00\u8449\u3067\u3042\u308a\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u300d\u300c\u7e70\u5ef6\u8cbb\u7528\u300d\u300c\u7e70\u5ef6\u53ce\u76ca\u300d\u306a\u3069\u306e\u5f62\u3067\u767b\u5834\u3057\u307e\u3059\u3002<\/p>\n

1.2 \u300c\u7e70\u308a\u5ef6\u3079\u300d\u3068\u985e\u4f3c\u8a9e\u306e\u9055\u3044<\/h3>\n

\u300c\u5ef6\u671f\u300d\u3084\u300c\u5148\u9001\u308a\u300d\u306a\u3069\u3068\u4f3c\u305f\u5370\u8c61\u3092\u53d7\u3051\u307e\u3059\u304c\u3001\u7e70\u308a\u5ef6\u3079\u306f\u4f1a\u8a08\u51e6\u7406\u3084\u8ca1\u52d9\u5831\u544a\u4e0a\u306e\u7279\u5b9a\u306e\u64cd\u4f5c\u3092\u4f34\u3046\u305f\u3081\u3001\u5358\u306a\u308b\u300c\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u5f8c\u308d\u5012\u3057\u300d\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u300c\u7e70\u308a\u8d8a\u3057\u300d\u3068\u3082\u6df7\u540c\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u300c\u7e70\u308a\u8d8a\u3057\u300d\u306f\u672a\u51e6\u7406\u306e\u640d\u76ca\u3084\u8cc7\u7523\u306a\u3069\u3092\u6b21\u306e\u4f1a\u8a08\u671f\u9593\u306b\u6301\u3061\u8d8a\u3059\u3053\u3068\u3067\u3042\u308a\u3001\u4f1a\u8a08\u4e0a\u306e\u610f\u5473\u5408\u3044\u304c\u5fae\u5999\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

2. \u4f1a\u8a08\u30fb\u8ca1\u52d9\u306b\u304a\u3051\u308b\u7e70\u308a\u5ef6\u3079\u306e\u4f7f\u308f\u308c\u65b9<\/h2>\n

2.1 \u7e70\u5ef6\u8cbb\u7528<\/h3>\n

\u300c\u7e70\u5ef6\u8cbb\u7528\u300d\u3068\u306f\u3001\u3059\u3067\u306b\u652f\u51fa\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u8cbb\u7528\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u305d\u306e\u52b9\u679c\u304c\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u53ca\u3076\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306b\u3001\u8cbb\u7528\u3092\u671f\u9593\u914d\u5206\u3057\u3066\u51e6\u7406\u3059\u308b\u305f\u3081\u306e\u6982\u5ff5\u3067\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u5e83\u544a\u5ba3\u4f1d\u8cbb\u3084\u4fdd\u967a\u6599\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u652f\u51fa\u306f\u3059\u3067\u306b\u7d42\u308f\u3063\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u6069\u6075\u304c\u8907\u6570\u306e\u4f1a\u8a08\u671f\u9593\u306b\u53ca\u3076\u5834\u5408\u306b\u306f\u3001\u7e70\u308a\u5ef6\u3079\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3067\u4f1a\u8a08\u306e\u6b63\u78ba\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n

2.2 \u7e70\u5ef6\u53ce\u76ca<\/h3>\n

\u300c\u7e70\u5ef6\u53ce\u76ca\u300d\u3068\u306f\u3001\u3059\u3067\u306b\u53ce\u5165\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u5b9f\u969b\u306e\u30b5\u30fc\u30d3\u30b9\u3084\u5546\u54c1\u306e\u63d0\u4f9b\u304c\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u3001\u307e\u3060\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u306a\u3044\u51e6\u7406\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u5e74\u9593\u5951\u7d04\u3067\u5f97\u305f\u524d\u53d7\u91d1\u306a\u3069\u304c\u4ee3\u8868\u4f8b\u3067\u3059\u3002\u4e00\u62ec\u3067\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\u309212\u304b\u6708\u306b\u5206\u3051\u3066\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u969b\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3068\u53ce\u76ca\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u4e00\u81f4\u3055\u305b\u307e\u3059\u3002<\/p>\n

2.3 \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5<\/h3>\n

\u7a0e\u52d9\u4e0a\u306e\u4f1a\u8a08\u3068\u4f01\u696d\u4f1a\u8a08\u306e\u9593\u306b\u306f\u4e00\u6642\u7684\u306a\u5dee\u7570\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5dee\u7570\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u767b\u5834\u3059\u308b\u306e\u304c\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u300d\u300c\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u300d\u3067\u3059\u3002<\/p>\n

\u305f\u3068\u3048\u3070\u3001\u7a0e\u52d9\u3067\u306f\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u304c\u4f1a\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u5dee\u7570\u3092\u5c06\u6765\u89e3\u6d88\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u9006\u306b\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u5c06\u6765\u306b\u305a\u308c\u308b\u30b1\u30fc\u30b9\u3067\u306f\u300c\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n

3. \u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u7e70\u308a\u5ef6\u3079\u306e\u5177\u4f53\u4f8b<\/h2>\n

3.1 \u6cd5\u4eba\u7a0e\u306e\u7e70\u308a\u5ef6\u3079<\/h3>\n

\u4f01\u696d\u304c\u8d64\u5b57\u3092\u51fa\u3057\u305f\u5834\u5408\u3001\u4e00\u5b9a\u671f\u9593\u5185\u3067\u3042\u308c\u3070\u305d\u306e\u640d\u5931\u3092\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306e\u5229\u76ca\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d\u3068\u3044\u3044\u3001\u5b9f\u8cea\u7684\u306b\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u7e70\u308a\u5ef6\u3079\u308b\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u304c\u4e00\u6642\u7684\u306b\u60aa\u5316\u3057\u3066\u3082\u5c06\u6765\u306e\u5229\u76ca\u306b\u5bfe\u3059\u308b\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u6539\u5584\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n

3.2 \u8a2d\u5099\u6295\u8cc7\u3068\u6e1b\u4fa1\u511f\u5374\u306e\u7e70\u308a\u5ef6\u3079\u52b9\u679c<\/h3>\n

\u4f01\u696d\u304c\u9ad8\u984d\u306a\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u652f\u51fa\u3092\u4e00\u62ec\u3067\u8cbb\u7528\u51e6\u7406\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u300c\u6e1b\u4fa1\u511f\u5374\u300d\u3067\u3059\u3002<\/p>\n

\u3053\u306e\u51e6\u7406\u306f\u3001\u8cbb\u7528\u3092\u5c06\u6765\u306b\u7e70\u308a\u5ef6\u3079\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6bce\u671f\u306e\u640d\u76ca\u3092\u5b89\u5b9a\u3055\u305b\u308b\u5f79\u5272\u3092\u679c\u305f\u3057\u307e\u3059\u3002<\/p>\n

3.3 \u5f79\u54e1\u5831\u916c\u3084\u8cde\u4e0e\u306e\u7e70\u308a\u5ef6\u3079<\/h3>\n

\u5831\u916c\u3084\u8cde\u4e0e\u306b\u3064\u3044\u3066\u3082\u3001\u767a\u751f\u6642\u70b9\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306e\u652f\u7d66\u6642\u70b9\u306b\u5408\u308f\u305b\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u640d\u76ca\u8a08\u4e0a\u3084\u7d0d\u7a0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8abf\u6574\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u898f\u5b9a\u306b\u5247\u3063\u3066\u6b63\u3057\u304f\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u3078\u306e\u76f8\u8ac7\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

4. \u7e70\u308a\u5ef6\u3079\u51e6\u7406\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30ea\u30b9\u30af<\/h2>\n

4.1 \u30e1\u30ea\u30c3\u30c8\uff1a\u640d\u76ca\u306e\u5e73\u6e96\u5316\u3068\u8cc7\u91d1\u7e70\u308a\u306e\u5b89\u5b9a<\/h3>\n

\u7e70\u308a\u5ef6\u3079\u51e6\u7406\u3092\u884c\u3046\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u640d\u76ca\u3092\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5e73\u6e96\u5316\u3067\u304d\u308b\u70b9\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7d4c\u55b6\u5b9f\u614b\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u7a0e\u91d1\u3084\u8cbb\u7528\u306e\u652f\u6255\u3044\u6642\u671f\u3092\u8abf\u6574\u3067\u304d\u308b\u3053\u3068\u3067\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u5b89\u5b9a\u3084\u9577\u671f\u7684\u306a\u8ca1\u52d9\u6226\u7565\u306e\u7acb\u6848\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/p>\n

4.2 \u30ea\u30b9\u30af\uff1a\u4f1a\u8a08\u306e\u6063\u610f\u6027\u3084\u7c89\u98fe\u306e\u53ef\u80fd\u6027<\/h3>\n

\u4e00\u65b9\u3067\u3001\u7e70\u308a\u5ef6\u3079\u51e6\u7406\u306b\u306f\u6063\u610f\u7684\u306a\u64cd\u4f5c\u304c\u5165\u308a\u3084\u3059\u304f\u3001\u904e\u5ea6\u306a\u7e70\u308a\u5ef6\u3079\u306b\u3088\u3063\u3066\u5b9f\u614b\u3092\u96a0\u3059\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u306b\u3064\u306a\u304c\u308b\u30ea\u30b9\u30af\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u76e3\u67fb\u6cd5\u4eba\u3084\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u30c1\u30a7\u30c3\u30af\u3092\u53d7\u3051\u305f\u969b\u3001\u6839\u62e0\u306e\u306a\u3044\u51e6\u7406\u3084\u57fa\u6e96\u306b\u53cd\u3057\u305f\u8a08\u4e0a\u304c\u767a\u899a\u3059\u308c\u3070\u3001\u91cd\u3044\u7f70\u5247\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

4.3 \u30bf\u30a4\u30df\u30f3\u30b0\u3068\u57fa\u6e96\u306e\u6b63\u78ba\u306a\u628a\u63e1\u304c\u5fc5\u8981<\/h3>\n

\u7e70\u308a\u5ef6\u3079\u3092\u9069\u5207\u306b\u884c\u3046\u306b\u306f\u3001\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306e\u30eb\u30fc\u30eb\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3001\u5224\u65ad\u57fa\u6e96\u3092\u660e\u78ba\u306b\u6301\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3084\u6cd5\u4eba\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u305f\u51e6\u7406\u304c\u6c42\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u306e\u52a9\u8a00\u3092\u53d7\u3051\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

5. \u7e70\u308a\u5ef6\u3079\u306e\u8003\u3048\u65b9\u306f\u500b\u4eba\u751f\u6d3b\u306b\u3082\u5fdc\u7528\u3067\u304d\u308b<\/h2>\n

5.1 \u652f\u51fa\u3084\u7a0e\u91d1\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u7ba1\u7406<\/h3>\n

\u305f\u3068\u3048\u3070\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3084\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u8acb\u306a\u3069\u3082\u3001\u5e74\u5ea6\u3054\u3068\u306e\u53ce\u652f\u30d0\u30e9\u30f3\u30b9\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306a\u300c\u7a0e\u8ca0\u62c5\u306e\u7e70\u308a\u5ef6\u3079\u300d\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5206\u5272\u6255\u3044\u3084\u30ea\u30dc\u6255\u3044\u306a\u3069\u3082\u3001\u652f\u51fa\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u5c06\u6765\u306b\u79fb\u3059\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u7e70\u308a\u5ef6\u3079\u7684\u306a\u6027\u8cea\u3092\u6301\u3061\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u91d1\u5229\u8ca0\u62c5\u304c\u4f34\u3046\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

5.2 \u6559\u80b2\u8cbb\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u7e70\u308a\u5ef6\u3079\u6226\u7565<\/h3>\n

\u4f4f\u5b85\u30ed\u30fc\u30f3\u6e1b\u7a0e\u3084\u5968\u5b66\u91d1\u8fd4\u6e08\u3082\u3001\u7e70\u308a\u5ef6\u3079\u306b\u3088\u3063\u3066\u5c06\u6765\u7684\u306a\u8ca0\u62c5\u8efd\u6e1b\u3092\u56f3\u308b\u5236\u5ea6\u306e\u4e00\u90e8\u3067\u3059\u3002\u3053\u3046\u3057\u305f\u5236\u5ea6\u3092\u4e0a\u624b\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8a08\u753b\u304c\u3088\u308a\u67d4\u8edf\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

6. \u7e70\u308a\u5ef6\u3079\u306e\u6982\u5ff5\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u6d3b\u7528\u3057\u3088\u3046<\/h2>\n

\u300c\u7e70\u308a\u5ef6\u3079\u300d\u3068\u3044\u3046\u8a00\u8449\u306b\u306f\u3001\u5358\u306a\u308b\u5148\u9001\u308a\u3067\u306f\u306a\u304f\u3001\u8a08\u753b\u7684\u306b\u672a\u6765\u306e\u53ce\u652f\u3092\u898b\u8d8a\u3057\u305f\u51e6\u7406\u3084\u5224\u65ad\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u7d4c\u55b6\u3084\u5bb6\u8a08\u7ba1\u7406\u3001\u3055\u3089\u306b\u306f\u7a0e\u91d1\u5bfe\u7b56\u306b\u81f3\u308b\u307e\u3067\u3001\u3042\u3089\u3086\u308b\u5834\u9762\u3067\u5fdc\u7528\u53ef\u80fd\u306a\u6982\u5ff5\u3067\u3059\u3002<\/p>\n

\u3057\u304b\u3057\u540c\u6642\u306b\u3001\u57fa\u6e96\u3092\u8aa4\u3063\u305f\u308a\u3001\u904e\u5ea6\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u6b63\u78ba\u306a\u77e5\u8b58\u3092\u6301\u3061\u3001\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u306a\u304c\u3089\u3001\u9069\u5207\u306a\u7e70\u308a\u5ef6\u3079\u6d3b\u7528\u3092\u76ee\u6307\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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