{"id":1206,"date":"2023-02-09T09:01:26","date_gmt":"2023-02-09T00:01:26","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=1206"},"modified":"2023-09-20T12:53:39","modified_gmt":"2023-09-20T03:53:39","slug":"it-main2-tp5","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/it-main2-tp5\/","title":{"rendered":"\u3010\u56fd\u969b\u7a0e\u52d9\u77e5\u8b58\u306e\u4fdd\u5b58\u7248\u25ce\u3011\u79fb\u8ee2\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u79fb\u8ee2\u4fa1\u683c\u2464"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3063\u3066\u3069\u3046\u3084\u3063\u3066\u7b97\u5b9a\u3059\u308b\u306e\uff1f<\/li>\n\n\n\n<li>\u305d\u308c\u305e\u308c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u5177\u4f53\u7684\u306a\u3084\u308a\u65b9\u3092\u77e5\u308a\u305f\u3044\uff01<\/li>\n\n\n\n<li>\u3069\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u9078\u3079\u3070\u3044\u3044\u306e\uff1f<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-swl-pale-02-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"swell-block-capbox cap_box is-style-small_ttl u-mb-ctrl u-mb-20\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M11.7 1.4 6.8 5c-.5.4-.8 1-.8 1.6v28.7c0 .8.5 1.5 1.2 1.8l24 10.3c1.3.6 2.8-.4 2.8-1.8V19c0-.8-.5-1.5-1.2-1.8L10.2 7.5l2.9-2.2c.9-.6 2-.8 3-.4l20.6 8.8c.7.3 1.2 1 1.2 1.8V42.9c0 .9 1 1.3 1.7.8l1.7-1.5c.4-.4.7-.9.7-1.5V13c0-.8-.5-1.5-1.2-1.8L16.7.8c-1.7-.7-3.6-.5-5 .6z\"><\/path><\/svg><span><strong>\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e6\u3064\u306e\u7b97\u5b9a\u65b9\u6cd5<\/li>\n\n\n\n<li>\u305d\u308c\u305e\u308c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9<\/li>\n\n\n\n<li>\u305d\u308c\u305e\u308c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u9078\u3073\u65b9<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M4 18h4c1.1 0 2 .9 2 2v20c0 1.1-.9 2-2 2H4c-1.1 0-2-.9-2-2V20c0-1.1.9-2 2-2zM41 14H27l.7-7.1c.2-1.8-.6-3.5-2-4.6-.9-.7-2.2-.5-2.9.5L15.3 14c-.9 1.3-1.3 2.9-1.3 4.4V38c0 2.2 1.8 4 4 4h20.8c1.9 0 3.5-1.3 3.9-3.1l3-13.6c.2-.9.3-1.7.3-2.6V19c0-2.8-2.2-5-5-5z\"><\/path><\/svg><span><strong>\u3053\u306e\u8a18\u4e8b\u306e\u4fe1\u983c\u6027<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3067\u3042\u308bSK\u56fd\u969b\u4f1a\u8a08\u4e8b\u52d9\u6240\u4ee3\u8868\u304c\u672c\u8a18\u4e8b\u3092\u57f7\u7b46\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">\u76e3\u67fb\u6cd5\u4eba\u6642\u4ee3\u3084\u6d77\u5916\u99d0\u5728\u6642\u306b\u591a\u7a2e\u591a\u69d8\u306a\u4f1a\u8a08\u30fb\u7a0e\u52d9\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u5b9f\u7e3e\u3092\u7a4d\u307f\u3001\u72ec\u7acb\u5f8c\u3082\u56fd\u969b\u7a0e\u52d9\u3084\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized u-mb-ctrl u-mb-20\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr.png\" alt=\"\" class=\"wp-image-3161\" style=\"aspect-ratio:738\/277\" width=\"738\" height=\"277\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr.png 800w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr-300x113.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u30d6\u30ed\u30b0\u7528\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb_\u80cc\u666f\u767dr-768x288.png 768w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/><\/figure>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>\u56fd\u969b\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u7a0e\u52d9\u306b\u3042\u307e\u308a\u99b4\u67d3\u307f\u306e\u306a\u3044\u55b6\u696d\u62c5\u5f53\u8005\u3084\u7d4c\u55b6\u8005\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/kurosawa-cpa.com\/article\/it-main2-tp3\/\">\u300c\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u300d\u7de8<\/a>\u3067\u3001\u79fb\u8ee2\u4fa1\u683c\u3067\u6307\u6458\u3092\u53d7\u3051\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u305d\u308c\u305e\u308c\u306e\u56fd\u306e\u7a0e\u52d9\u5f53\u5c40\u304c\u7d0d\u5f97\u3059\u308b\u4fa1\u683c\u3067\u3042\u308b\u3001\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u300d\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u300d\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u3067\u306f6\u3064\u306e\u7b97\u5b9a\u65b9\u6cd5\u304c\u7a0e\u6cd5\u4e0a\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306e\u8a18\u4e8b\u3067\u306f\u3001\u3053\u306e6\u3064\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e6\u3064\u306e\u7b97\u5b9a\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u5fa9\u7fd2\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u300d\u3068\u306f\u3001\u5bfe\u8c61\u53d6\u5f15\u304c\u72ec\u7acb\u306e\u7b2c\u4e09\u8005\u9593\u3067\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u6210\u7acb\u3059\u308b\u3067\u3042\u308d\u3046\u4fa1\u683c\u6c34\u6e96\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6d77\u5916\u5b50\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u7a0e\u52d9\u5f53\u5c40\u304c\u7d0d\u5f97\u3059\u308b\u4fa1\u683c\u8a2d\u5b9a\u306b\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u3067\u306f\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3068\u3057\u3066<strong><span class=\"swl-marker mark_yellow\">6\u3064\u306e\u65b9\u6cd5<\/span><\/strong>\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u53d6\u5f15\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-crease\"><div class=\"wp-block-group__inner-container\">\n<ol class=\"is-style-num_circle wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\uff08Comparable Uncontrolled Price Method\uff09<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\uff08Resale Price Method\uff09<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u539f\u4fa1\u57fa\u6e96\u6cd5\uff08Cost Plus Method\uff09<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\uff08Transactional Net Margin Method\uff09<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5229\u76ca\u5206\u5272\u6cd5\uff08Profit Split Method\uff09<\/strong><\/li>\n\n\n\n<li><strong>\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5\uff08Discount Cash Flow Method\uff09<\/strong><\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p class=\"is-style-icon_announce\">\u3053\u308c\u3089\u306f\u3042\u304f\u307e\u3067\u3082\u4e00\u5b9a\u306e\u4eee\u5b9a\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3057\u305f\u7b2c\u4e09\u8005\u9593\u4fa1\u683c\u306e\u63a8\u5b9a\u306b\u3059\u304e\u306a\u3044\u3053\u3068\u306b\u7559\u610f<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u901a\u308a\u53d6\u5f15\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u6700\u3082\u9069\u5207\u306a\u65b9\u6cd5\u3092\u9078\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u9078\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u591a\u6570\u306e\u8981\u7d20\u3092\u7dcf\u5408\u7684\u306b\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span><strong>\u7b97\u5b9a\u65b9\u6cd5\u9078\u5b9a\u306b\u5f53\u305f\u3063\u3066\u8003\u616e\u3059\u3079\u304d\u4e8b\u9805\u306e\u4f8b<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u4e8b\u696d\u5185\u5bb9\u306e\u985e\u4f3c\u6027<\/li>\n\n\n\n<li>\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9<\/li>\n\n\n\n<li>\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u306e\u6a5f\u80fd<\/li>\n\n\n\n<li>\u5951\u7d04\u6761\u4ef6<\/li>\n\n\n\n<li>\u5e02\u6cc1<\/li>\n\n\n\n<li>\u58f2\u308a\u624b\u30fb\u8cb7\u3044\u624b\u306e\u4e8b\u696d\u6226\u7565<\/li>\n\n\n\n<li>\u5404\u7b97\u5b9a\u65b9\u6cd5\u306e\u9577\u6240\u30fb\u77ed\u6240<\/li>\n\n\n\n<li>\u53d6\u5f15\u3068\u7b97\u5b9a\u65b9\u6cd5\u306e\u9069\u5408\u6027<\/li>\n\n\n\n<li>\u60c5\u5831\u5165\u624b\u53ef\u80fd\u6027<\/li>\n\n\n\n<li>\u7b2c\u4e09\u8005\u53d6\u5f15\u3068\u306e\u985e\u4f3c\u6027\u3000\u7b49<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"is-style-icon_announce\">\u3053\u306e\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u30d9\u30b9\u30c8\u30e1\u30bd\u30c3\u30c9\u30eb\u30fc\u30eb\u3068\u547c\u3070\u308c\u3066\u3044\u308b<\/p>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3053\u306e6\u3064\u306e\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. \u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\uff08<strong>Comparable Uncontrolled Price Method<\/strong>\uff09<\/h2>\n\n\n\n<p>\u300c\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\u300d\u306f\u82f1\u540d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066CUP\u6cd5\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\u3068\u306f\u3001\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u9593\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u540c\u3058\u88fd\u54c1\u304c\u540c\u3058\u72b6\u6cc1\u3067\u53d6\u5f15\u3055\u308c\u305f\u5834\u5408\u306e\u4fa1\u683c\u3092\u7528\u3044\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u308c\u3092\u7c21\u5358\u306b\u8a00\u3046\u3068\u300c\u4f3c\u305f\u3088\u3046\u306a\u5916\u90e8\u53d6\u5f15\u306e\u4fa1\u683c\u3068\u6bd4\u8f03\u3057\u3066\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<p><strong>\u3064\u307e\u308a\u3001\u5168\u304f\u95a2\u4fc2\u306e\u306a\u3044\u4f1a\u793e\u540c\u58eb\u306e\u985e\u4f3c\u306e\u53d6\u5f15\u3092\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3001\u305d\u308c\u3092\u6bd4\u8f03\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u6c7a\u5b9a\u3059\u308b\u65b9\u6cd5<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\u306e\u5177\u4f53\u4f8b<\/h3>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3<\/span><\/div><div class=\"cap_box_content\">\n<p>\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u65e5\u672c\u4f01\u696d\u304c\u6d77\u5916\u306e\u8ca9\u58f2\u5b50\u4f1a\u793e\u306b\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u5834\u5408\u3001\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\u3067\u6bd4\u8f03\u5bfe\u8c61\u3068\u3059\u3079\u304d\u53d6\u5f15\u306f\u3069\u308c\u304b\uff1f<\/p>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5-e1675448182309-1024x586.png\" alt=\"\" class=\"wp-image-1218\" style=\"aspect-ratio:768\/440\" width=\"768\" height=\"440\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5-e1675448182309-1024x586.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5-e1675448182309-300x172.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5-e1675448182309-768x440.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5-e1675448182309-1536x879.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5-e1675448182309.png 1970w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p>\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\u306e\u5834\u5408\u3001\u4e0a\u56f3\u306e\u4fa1\u683c(a)\u3001\u4fa1\u683c(b)\u3001\u307e\u305f\u306f\u4fa1\u683c(c)\u306f<strong><span class=\"swl-marker mark_yellow\">\u3044\u305a\u308c\u3082\u6bd4\u8f03\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u307e\u3059<\/span><\/strong>\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u307e\u305a\u53c2\u8003\u306b\u306a\u308b\u306e\u304c\u6d77\u5916\u306e\u8ca9\u58f2\u5b50\u4f1a\u793e\u304c\u540c\u7a2e\u306e\u88fd\u54c1\u3092\u4ed6\u793e\u304b\u3089\u3082\u8f38\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u4fa1\u683c(a)\u3084\u3001\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u65e5\u672c\u89aa\u4f1a\u793e\u304c\u540c\u7a2e\u306e\u88fd\u54c1\u3092\u5916\u90e8\u306e\u8ca9\u58f2\u4f1a\u793e\u306b\u3082\u8f38\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u4fa1\u683c(b)<\/li>\n\n\n\n<li>\u5168\u304f\u95a2\u4fc2\u306e\u306a\u3044\u65e5\u672c\u4f01\u696dA\u3068\u6d77\u5916\u306e\u72ec\u7acb\u8ca9\u58f2\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u4fa1\u683c(c)\u3082\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/li>\n<\/ul>\n\n\n\n<p>\u3053\u306e\u4fa1\u683c(a)\u3001(b)\u3001(c)\u306b\u512a\u52a3\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<strong>\u60c5\u5831\u306e\u53d6\u308a\u3084\u3059\u3055\u3084\u3001\u985e\u4f3c\u6027\u7b49\u3092\u52d8\u6848\u3057\u3066\u6c7a\u5b9a<\/strong>\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u3053\u306e\u65b9\u6cd5\u306f\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u3092\u53b3\u683c\u306b\u9078\u5b9a\u3057\u305f\u4e0a\u3067\u4fa1\u683c\u3092\u76f4\u63a5\u6bd4\u8f03\u3059\u308b\u305f\u3081\u3001<strong>\u6700\u3082\u76f4\u63a5\u7684\u3067\u3042\u308a\u4fe1\u983c\u6027\u304c\u9ad8\u3044\u3068\u8a00\u3048\u308b\u304c\u3001\u4f3c\u305f\u3088\u3046\u306a\u53d6\u5f15\u3092\u898b\u3064\u3051\u308b\u306e\u304c\u96e3\u3057\u3044\u3068\u3044\u3046\u554f\u984c<\/strong>\u304c\u3042\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. \u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\uff08Resale Price Method\uff09<\/h2>\n\n\n\n<p>\u300c\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u300d\u306f\u82f1\u540d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066RP\u6cd5\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u304a\u3051\u308b\u8cb7\u624b\u304c\u7b2c\u4e09\u8005\u306b\u8ca9\u58f2\u3057\u305f\u5bfe\u4fa1\u306e\u984d\u304b\u3089\u901a\u5e38\u306e\u5229\u6f64\u306e\u984d\u3092\u63a7\u9664\u3057\u3066\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5<\/li>\n\n\n\n<li>\u300c\u901a\u5e38\u306e\u5229\u6f64\u300d\u306f\u3001\u985e\u4f3c\u306e\u518d\u8ca9\u58f2\u53d6\u5f15\u306e\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3092\u7b2c\u4e09\u8005\u3078\u306e\u8ca9\u58f2\u5bfe\u4fa1\u306b\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u5b9a\u3059\u308b<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u6587\u5b57\u3060\u3051\u3060\u3068\u975e\u5e38\u306b\u308f\u304b\u308a\u306b\u304f\u3044\u3067\u3059\u304c\u3001\u3056\u3063\u304f\u308a\u3044\u3046\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<p><strong>\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u5916\u90e8\u306e\u7b2c\u4e09\u8005\u3078\u8ca9\u58f2\u3057\u305f\u4fa1\u683c\u304b\u3089\u3001\u901a\u5e38\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5229\u76ca\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u5916\u90e8\u306e\u7b2c\u4e09\u8005\u3078\u306e\u8ca9\u58f2\u4fa1\u683c\u306f\u308f\u304b\u308a\u3084\u3059\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u300c\u901a\u5e38\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5229\u76ca\u300d\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3001\u985e\u4f3c\u306e\u53d6\u5f15\u306e\u5229\u76ca\u7387\u3092\u7b97\u5b9a\u3057\u3001\u305d\u306e\u5229\u76ca\u7387\u3092\u8ca9\u58f2\u4fa1\u683c\u306b\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u3064\u307e\u308a\u3001\u5916\u90e8\u3078\u306e\u8ca9\u58f2\u4fa1\u683c\u304b\u3089\u5229\u76ca\u90e8\u5206\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u3042\u308b\u3079\u304d\u4ed5\u5165\u984d\uff08\u65e5\u672c\u89aa\u4f1a\u793e\u306e\u8ca9\u58f2\u984d\uff09\u3092\u63a8\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u306e\u5177\u4f53\u4f8b<\/h3>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u65e5\u672c\u89aa\u4f1a\u793e\u304c\u3001\u6d77\u5916\u306b\u3042\u308b\u8ca9\u58f2\u5b50\u4f1a\u793e\u306b\u88fd\u54c1a\u3092\u8ca9\u58f2<\/li>\n\n\n\n<li>\u8ca9\u58f2\u5b50\u4f1a\u793e\u306f\u305d\u306e\u88fd\u54c1a\u3092\u72ec\u7acb\u7b2c\u4e09\u8005\u306e\u9867\u5ba2\u306b\u8ca9\u58f2<\/li>\n\n\n\n<li>\u985e\u4f3c\u306e\u53d6\u5f15\u3068\u3057\u3066\u8ca9\u58f2\u5b50\u4f1a\u793e\u304c\u884c\u3046\u88fd\u54c1b\u306e\u58f2\u8cb7\u3068\u3001\u5916\u90e8\u306e\u72ec\u7acb\u8ca9\u58f2\u4f1a\u793e\u3067\u3042\u308b\u5916\u56fd\u4f01\u696dB\u304c\u884c\u3046\u88fd\u54c1c\u306e\u58f2\u8cb7\u304c\u89b3\u5bdf\u3055\u308c\u305f<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"763\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5rr-e1675472513362-1024x763.png\" alt=\"\" class=\"wp-image-1223\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5rr-e1675472513362-1024x763.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5rr-e1675472513362-300x223.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5rr-e1675472513362-768x572.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5rr-e1675472513362-1536x1144.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5rr-e1675472513362-2048x1525.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u3067\u306f\u3001\u307e\u305a\u6bd4\u8f03\u5bfe\u8c61\u3067\u3042\u308b\u88fd\u54c1b\u307e\u305f\u306f\u88fd\u54c1c\u306e\u5229\u76ca\u7387\u3092\u3001\u88fd\u54c1a\u306e\u5916\u90e8\u9867\u5ba2\u3078\u306e\u8ca9\u58f2\u4fa1\u683c\u306b\u4e57\u3058\u308b\u3053\u3068\u3067\u300c\u901a\u5e38\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5229\u76ca\u300d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u305d\u306e\u5229\u76ca\u3092\u8ca9\u58f2\u5b50\u4f1a\u793e\u306b\u3088\u308b\u5916\u90e8\u8ca9\u58f2\u4fa1\u683c\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u5f53\u3066\u306f\u3081\u305f\u7d50\u679c\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-swl-pale-02-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"is-style-balloon_box\"><strong>\u88fd\u54c1b\u53d6\u5f15\u3092\u57fa\u6e96\u3068\u3057\u305f\u5834\u5408<\/strong><\/p>\n\n\n\n<ul class=\"u-mb-ctrl u-mb-20 wp-block-list\">\n<li>\u901a\u5e38\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5229\u76ca = \u5916\u90e8\u3078\u306e\u8ca9\u58f2\u4fa1\u683c $300 \u00d7 \u88fd\u54c1b\u5229\u76ca\u7387 <strong><span class=\"swl-inline-color has-swl-deep-02-color\">20%<\/span><\/strong> = <strong><span class=\"swl-inline-color has-swl-deep-02-color\">$60<\/span><\/strong><\/li>\n\n\n\n<li>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c = \u5916\u90e8\u3078\u306e\u8ca9\u58f2\u4fa1\u683c $300 &#8211; \u901a\u5e38\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5229\u76ca <strong><span class=\"swl-inline-color has-swl-deep-02-color\">$60<\/span><\/strong> = <strong><span class=\"swl-marker mark_blue\">$240<\/span><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"is-style-balloon_box\"><strong>\u88fd\u54c1b\u53d6\u5f15\u3092\u57fa\u6e96\u3068\u3057\u305f\u5834\u5408<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u5e38\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5229\u76ca = \u5916\u90e8\u3078\u306e\u8ca9\u58f2\u4fa1\u683c $300 \u00d7 \u88fd\u54c1c\u5229\u76ca\u7387 <strong><span class=\"swl-inline-color has-swl-deep-03-color\">25%<\/span><\/strong> = <strong><span class=\"swl-inline-color has-swl-deep-03-color\">$75<\/span><\/strong><\/li>\n\n\n\n<li>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c = \u5916\u90e8\u3078\u306e\u8ca9\u58f2\u4fa1\u683c $300 &#8211; \u901a\u5e38\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5229\u76ca <strong><span class=\"swl-inline-color has-swl-deep-03-color\">$75<\/span><\/strong> = <strong><span class=\"swl-marker mark_green\">$225<\/span><\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u306a\u304a\u3001\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u88fd\u54c1b\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u3088\u3046\u306a\u6d77\u5916\u8ca9\u58f2\u5b50\u4f1a\u793e\u304c\u884c\u3046\u985e\u4f3c\u53d6\u5f15\u3092\u57fa\u6e96\u306b\u3059\u308b\u3053\u3068\u3082\u3001\u88fd\u54c1c\u306e\u30d1\u30bf\u30fc\u30f3\u306e\u3088\u3046\u306a\u5916\u90e8\u306e\u72ec\u7acb\u4f1a\u793e\u304c\u884c\u3046\u985e\u4f3c\u53d6\u5f15\u3092\u57fa\u6e96\u306b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u60c5\u5831\u306e\u5165\u624b\u53ef\u80fd\u6027\u3084\u985e\u4f3c\u6027\u306e\u9ad8\u3055\u7b49\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u3001\u3069\u306e\u53d6\u5f15\u3092\u57fa\u6e96\u306b\u7b97\u5b9a\u3059\u308b\u304b\u3092\u6c7a\u5b9a\u3059\u308b<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u5916\u90e8\u306b\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001<strong><span class=\"swl-marker mark_yellow\">\u6d77\u5916\u306b\u8ca9\u58f2\u5b50\u4f1a\u793e\u304c\u3042\u308b\u30b1\u30fc\u30b9\u306b\u9069\u3057\u305f\u65b9\u6cd5<\/span><\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. <strong>\u539f\u4fa1\u57fa\u6e96\u6cd5\uff08Cost Plus Method\uff09<\/strong><\/h2>\n\n\n\n<p>\u300c\u539f\u4fa1\u57fa\u6e96\u6cd5\u300d\u306f\u82f1\u540d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066CP\u6cd5\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u306b\u304a\u3051\u308b\u58f2\u624b\u304c\u7b2c\u4e09\u8005\u304b\u3089\u8cfc\u5165\u3057\u305f\u969b\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u901a\u5e38\u306e\u5229\u6f64\u306e\u984d\u3092\u52a0\u7b97\u3057\u3066\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5<\/li>\n\n\n\n<li>\u300c\u901a\u5e38\u306e\u5229\u6f64\u300d\u306f\u3001\u985e\u4f3c\u306e\u53d6\u5f15\u306e\u58f2\u4e0a\u7dcf\u5229\u76ca\u7387\u3092\u56fd\u5916\u95a2\u9023\u8005\u3078\u306e\u8ca9\u58f2\u5bfe\u4fa1\u306b\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u5b9a\u3059\u308b<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u76f8\u5909\u308f\u3089\u305a\u975e\u5e38\u306b\u308f\u304b\u308a\u306b\u304f\u304f\u3001\u4e00\u5ea6\u8aad\u3093\u3060\u3060\u3051\u3067\u306f\u982d\u306b\u5165\u3063\u3066\u3053\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u4e0a\u3067\u8aac\u660e\u3057\u305f\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\uff08RP\u6cd5\uff09\u3068\u975e\u5e38\u306b\u4f3c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<p><strong>\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u4ed5\u5165\u91d1\u984d\u306b\u985e\u4f3c\u53d6\u5f15\u304b\u3089\u7b97\u5b9a\u3057\u305f\u5229\u76ca\u3092\u4e0a\u4e57\u305b\u308b\u3053\u3068\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u3088\u3046\u3068\u3044\u3046\u3082\u306e\u3002<\/strong><\/p>\n\n\n\n<p><strong>\u300c\u7b2c\u4e09\u8005\u3078\u306e\u8ca9\u58f2\u4fa1\u683c\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u7b2c\u4e09\u8005\u304b\u3089\u306e\u4ed5\u5165\u4fa1\u683c\u300d\u3092\u30d9\u30fc\u30b9\u306b\u7b97\u5b9a\u3059\u308b\u306e\u304c\u539f\u4fa1\u57fa\u6e96\u6cd5\u3002<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u539f\u4fa1\u57fa\u6e96\u6cd5<\/strong>\u306e\u5177\u4f53\u4f8b<\/h3>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\" data-colset=\"col3\"><div class=\"cap_box_ttl\"><span>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u6d77\u5916\u306e\u88fd\u9020\u5b50\u4f1a\u793e\u304c\u65e5\u672c\u89aa\u4f1a\u793e\u306b\u88fd\u54c1a\u3092\u8ca9\u58f2\u3059\u308b\u30d1\u30bf\u30fc\u30f3<\/li>\n\n\n\n<li>\u6d77\u5916\u306e\u88fd\u9020\u5b50\u4f1a\u793e\u306f\u985e\u4f3c\u306e\u88fd\u54c1b\u3092\u72ec\u7acb\u7b2c\u4e09\u8005\u306e\u9867\u5ba2\uff08\u65e5\u672c\u4f01\u696dA\uff09\u306b\u8ca9\u58f2<\/li>\n\n\n\n<li>\u65e5\u672c\u4f01\u696dA\u306f\u985e\u4f3c\u306e\u88fd\u54c1c\u3092\u5916\u56fd\u88fd\u9020\u4f01\u696dB\uff08\u72ec\u7acb\u7b2c\u4e09\u8005\uff09\u304b\u3089\u3082\u4ed5\u5165\u308c\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"667\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u539f\u4fa1\u57fa\u6e96\u6cd5r-e1675869080403-1024x667.png\" alt=\"\" class=\"wp-image-1231\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u539f\u4fa1\u57fa\u6e96\u6cd5r-e1675869080403-1024x667.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u539f\u4fa1\u57fa\u6e96\u6cd5r-e1675869080403-300x196.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u539f\u4fa1\u57fa\u6e96\u6cd5r-e1675869080403-768x501.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u539f\u4fa1\u57fa\u6e96\u6cd5r-e1675869080403-1536x1001.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u539f\u4fa1\u57fa\u6e96\u6cd5r-e1675869080403-2048x1335.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5148\u7a0b\u3068\u540c\u69d8\u306b\u3001\u985e\u4f3c\u306e\u53d6\u5f15\u3067\u3042\u308b\u88fd\u54c1b\u306e\u5229\u76ca\u7387\u307e\u305f\u306f\u88fd\u54c1c\u306e\u5229\u76ca\u7387\u3092\u3001\u4eca\u5ea6\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u5916\u90e8\u304b\u3089\u306e\u4ed5\u5165\u539f\u4fa1\u306b\u5f53\u3066\u308b\u3053\u3068\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-bg_grid has-swl-pale-02-background-color has-background\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"is-style-balloon_box\"><strong>\u88fd\u54c1b\u53d6\u5f15\u3092\u57fa\u6e96\u3068\u3057\u305f\u5834\u5408<\/strong><\/p>\n\n\n\n<ul class=\"u-mb-ctrl u-mb-20 wp-block-list\">\n<li>\u539f\u4fa1\u7387 = 1 &#8211; \u88fd\u54c1b\u5229\u76ca\u7387 <strong><span class=\"swl-inline-color has-swl-deep-02-color\">20%<\/span><\/strong> = <strong><span class=\"swl-inline-color has-swl-deep-02-color\">80%<\/span><\/strong><\/li>\n\n\n\n<li>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c = \u5916\u90e8\u304b\u3089\u306e\u4ed5\u5165\u4fa1\u683c $240 \u00f7 \u88fd\u54c1b\u539f\u4fa1\u7387 <strong>80%<\/strong> = <strong>$300<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"is-style-balloon_box\"><strong>\u88fd\u54c1b\u53d6\u5f15\u3092\u57fa\u6e96\u3068\u3057\u305f\u5834\u5408<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u539f\u4fa1\u7387 = 1 &#8211; \u88fd\u54c1b\u5229\u76ca\u7387 <strong>25%<\/strong> = <strong>75%<\/strong><\/li>\n\n\n\n<li>\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c = \u5916\u90e8\u304b\u3089\u306e\u4ed5\u5165\u4fa1\u683c $240 \u00f7 \u88fd\u54c1b\u539f\u4fa1\u7387 <strong><span class=\"swl-inline-color has-swl-deep-03-color\">75%<\/span><\/strong> = <strong>$320<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u306a\u304a\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u5916\u90e8\u304b\u3089\u8cfc\u5165\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001<strong><span class=\"swl-marker mark_yellow\">\u6d77\u5916\u306b\u88fd\u9020\u5b50\u4f1a\u793e\u304c\u3042\u308b\u30b1\u30fc\u30b9\u306b\u9069\u3057\u305f\u65b9\u6cd5<\/span><\/strong>\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">4. \u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\uff08Transactional Net Margin Method\uff09<\/h2>\n\n\n\n<p>\u300c\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u300d\u306f\u82f1\u540d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066TNMM\u6cd5\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u56fd\u5916\u95a2\u9023\u8005\u3068\u306e\u53d6\u5f15\u304b\u3089\u5f97\u305f\u55b6\u696d\u5229\u76ca\u3092\u3001\u985e\u4f3c\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4ed6\u793e\u306e\u55b6\u696d\u5229\u76ca\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div><\/div>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u55b6\u696d\u5229\u76ca\u7387\u304c\u3001\u985e\u4f3c\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4ed6\u793e\u306e\u55b6\u696d\u5229\u76ca\u7387\u3068\u540c\u6c34\u6e96\u306b\u306a\u308b\u3088\u3046\u306b\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_good\"><strong>\u8ca1\u52d9\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u7b49\u304b\u3089\u985e\u4f3c\u4f01\u696d\u3092\u62bd\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7b49\u3001\u6bd4\u8f03\u7684\u5165\u624b\u3057\u3084\u3059\u3044\u60c5\u5831\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u4ed6\u306e\u65b9\u6cd5\u3068\u6bd4\u3079\u3066\u4f7f\u3044\u3084\u3059\u3044\u70b9\u306b\u7279\u5fb4\u304c\u3042\u308b<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5r-e1675891832305-1024x564.png\" alt=\"\" class=\"wp-image-1234\" style=\"aspect-ratio:768\/423\" width=\"768\" height=\"423\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5r-e1675891832305-1024x564.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5r-e1675891832305-300x165.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5r-e1675891832305-768x423.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5r-e1675891832305-1536x846.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5r-e1675891832305-2048x1129.png 2048w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl2\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><svg class=\"-right\" height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 48 48\"><path d=\"M32 46.5H16c-1.1 0-2-.9-2-2s.9-2 2-2h16c1.1 0 2 .9 2 2s-.9 2-2 2zM33.3 18.6c-.7 0-1.3-.5-1.5-1.2-.7-3.2-3.2-5.7-6.4-6.3-.8-.1-1.4-.9-1.2-1.7s.9-1.4 1.7-1.2c4.4.8 8 4.2 8.9 8.6.2.8-.4 1.6-1.2 1.8h-.3z\"><\/path><path d=\"M30 40.5H18c-2.2 0-4-1.8-4-4v-1.6c0-.6-.3-1.1-.8-1.5C8.4 29.8 5.7 24 6 18c.5-9.1 8-16.6 17.1-17C29 .8 34.5 3.2 38.2 8c1.8 2.3 3 5.1 3.5 7.9 1.1 6.8-1.5 13.3-6.9 17.4-.6.4-.9 1-.9 1.7v1.5c.1 2.2-1.7 4-3.9 4zM23.3 5c-7.1.3-12.9 6.2-13.3 13.2-.2 4.7 1.8 9.1 5.6 11.9 1.5 1.1 2.4 2.9 2.4 4.7v.6c0 .6.4 1 1 1h10c.6 0 1-.4 1-1V35c0-1.9.9-3.7 2.5-4.8 4.3-3.2 6.3-8.5 5.3-13.9-.4-2-1.2-3.8-2.4-5.4-3-4-7.4-6.1-12.1-5.9z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u4e00\u822c\u7684\u306b\u6d77\u5916\u5b50\u4f1a\u793e\u306b\u5358\u7d14\u306a\u6a5f\u80fd\u3057\u304b\u306a\u3044\u5834\u5408\u306b\u4f7f\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u306f\u3053\u306e\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081TNMM\u6cd5\u304c\u4f7f\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u306a\u304a\u3001\u6bd4\u8f03\u6307\u6a19\u3068\u3057\u3066\u306f\u3001\u58f2\u4e0a\u9ad8\u55b6\u696d\u5229\u76ca\u7387\u4ee5\u5916\u306b\u3082\u3001Berry Ratio\uff08\u30d9\u30ea\u30fc\u30ec\u30b7\u30aa\uff09\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>Berry Ratio\u306f\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u3092\u55b6\u696d\u8cbb\u7528\uff08=\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\uff09\u3067\u9664\u3059\u308b\u3053\u3068\u3067\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_Berry-Ratio-1024x431.png\" alt=\"\" class=\"wp-image-1235\" style=\"aspect-ratio:512\/216\" width=\"512\" height=\"216\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_Berry-Ratio-1024x431.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_Berry-Ratio-300x126.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_Berry-Ratio-768x323.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_Berry-Ratio-1536x647.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_Berry-Ratio.png 2002w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">5. \u5229\u76ca\u5206\u5272\u6cd5\uff08Profit Split Method\uff09<\/h2>\n\n\n\n<p>\u300c\u5229\u76ca\u5206\u5272\u6cd5\u300d\u306f\u82f1\u540d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066PS\u6cd5\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u5229\u76ca\u5206\u5272\u6cd5\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u56fd\u5916\u95a2\u9023\u53d6\u5f15\u304b\u3089\u751f\u3058\u305f\u6240\u5f97\u5408\u8a08\u3092\u3001\u305d\u306e\u767a\u751f\u306b\u5bc4\u4e0e\u3057\u305f\u7a0b\u5ea6\u3067\u914d\u5206\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div><\/div>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u3068\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u5bfe\u8c61\u53d6\u5f15\u304b\u3089\u8a08\u4e0a\u3057\u305f\u5229\u76ca\u3092\u62bd\u51fa\u3057\u3001\u4e21\u8005\u306e\u8ca2\u732e\u5ea6\uff08\u5bc4\u4e0e\u5ea6\uff09\u306b\u57fa\u3065\u3044\u3066\u5229\u76ca\u5408\u8a08\u3092\u914d\u5206\u3059\u308b\u3053\u3068\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_good\"><strong>\u81ea\u793e\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u30c7\u30fc\u30bf\u306e\u307f\u3067\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u3092\u7b97\u5b9a\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u3001\u6bd4\u8f03\u5bfe\u8c61\u53d6\u5f15\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u4f7f\u7528\u3057\u3084\u3059\u3044\u65b9\u6cd5<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u5229\u76ca\u5206\u5272\u6cd5rr-e1675898600482-1024x650.png\" alt=\"\" class=\"wp-image-1238\" style=\"aspect-ratio:768\/488\" width=\"768\" height=\"488\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u5229\u76ca\u5206\u5272\u6cd5rr-e1675898600482-1024x650.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u5229\u76ca\u5206\u5272\u6cd5rr-e1675898600482-300x190.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u5229\u76ca\u5206\u5272\u6cd5rr-e1675898600482-768x488.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u5229\u76ca\u5206\u5272\u6cd5rr-e1675898600482-1536x975.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/\u79fb\u8ee2\u4fa1\u683c_\u5229\u76ca\u5206\u5272\u6cd5rr-e1675898600482.png 1986w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p>\u3053\u306e\u5229\u76ca\u7372\u5f97\u3078\u306e\u8ca2\u732e\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u55b6\u696d\u5229\u76ca\u306e\u6e90\u6cc9\u3068\u3044\u3046\u610f\u5473\u3067\u3001\u4eba\u4ef6\u8cbb\u3084\u7814\u7a76\u958b\u767a\u8cbb\u3001\u8ca9\u58f2\u8cbb\u3068\u3044\u3063\u305f\u55b6\u696d\u8cbb\u3084\u3001\u4f7f\u7528\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u984d\u7b49\u3092\u4f7f\u3046\u3053\u3068\u304c\u4e00\u822c\u7684\u304b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u8ca2\u732e\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3057\u305f\u304b\u3092\u793a\u3059\u6839\u62e0\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u7559\u610f<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">6. <strong>\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5\uff08Discount Cash Flow\u6cd5\uff09<\/strong><\/h2>\n\n\n\n<p>2019\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3066\u3001\u300c\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5\u300d\u304c\u65b0\u305f\u306a\u79fb\u8ee2\u4fa1\u683c\u7b97\u5b9a\u624b\u6cd5\u3068\u3057\u3066\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\uff08\u82f1\u540d\u306e\u982d\u6587\u5b57\u3092\u3068\u3063\u3066DCF\u6cd5\u3068\u3082\u547c\u3070\u308c\u308b\uff09\u3002<\/p>\n\n\n\n<p>\u4e3b\u306b<strong>\u7121\u5f62\u8cc7\u7523\u3092\u8b72\u6e21<\/strong>\u3059\u308b\u969b\u306b\u7528\u3044\u3089\u308c\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" data-colset=\"col2\"><div class=\"cap_box_ttl\"><span><strong>\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5\u3068\u306f\uff1f<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p>\u7aef\u7684\u306b\u8a00\u3046\u3068\u3001\u8cc7\u7523\u304c\u751f\u307f\u51fa\u3059\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u4e88\u6e2c\u3057\u3001\u305d\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u4e00\u5b9a\u306e\u5272\u5f15\u7387\u3067\u5272\u308a\u5f15\u3044\u305f\u73fe\u5728\u4fa1\u5024\u3092\u5408\u8a08\u3057\u305f\u6570\u5024\u3092\u305d\u306e\u8cc7\u7523\u7b49\u306e\u4fa1\u683c\u3068\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div><\/div>\n\n\n\n<p>\u6d77\u5916\u5b50\u4f1a\u793e\u306b\u7121\u5f62\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u3053\u306eDCF\u6cd5\u3092\u4f7f\u3063\u3066\u8b72\u6e21\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u4f46\u3057\u3001\u4ed6\u306b\u3088\u308a\u9069\u5207\u306a\u65b9\u6cd5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u308c\u3082\u53ef\uff09\u3002<\/p>\n\n\n\n<p>DCF\u6cd5\u306f\u5c06\u6765\u4e88\u6e2c\u3092\u591a\u5206\u306b\u542b\u3080\u3082\u306e\u3067\u3001\u8a08\u7b97\u65b9\u6cd5\u3082\u4e00\u5b9a\u306e\u8907\u96d1\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u7121\u5f62\u8cc7\u7523\u8b72\u6e21\u306e\u969b\u306b\u306f\u5341\u5206\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4eca\u56de\u306f\u65e5\u672c\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u300c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u300d\u306e6\u3064\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u7b97\u5b9a\u65b9\u6cd5\u306f\u300c\u72ec\u7acb\u4fa1\u683c\u6279\u51c6\u6cd5\uff08CUP\u6cd5\uff09\u300d\u3001\u300c\u518d\u8ca9\u58f2\u4fa1\u683c\u57fa\u6e96\u6cd5\uff08RP\u6cd5\uff09\u300d\u3001\u300c\u539f\u4fa1\u57fa\u6e96\u6cd5\uff08CP\u6cd5\uff09\u300d\u3001\u300c\u53d6\u5f15\u5358\u4f4d\u55b6\u696d\u5229\u76ca\u6cd5\uff08TNMM\u6cd5\uff09\u300d\u3001\u300c\u5229\u76ca\u5206\u5272\u6cd5\uff08PS\u6cd5\uff09\u300d\u3001\u300c\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5\uff08DCF\u6cd5\uff09\u300d\u306e6\u3064<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u7b97\u5b9a\u65b9\u6cd5\u306e\u898f\u5b9a\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u4e00\u5b9a\u306e\u4eee\u5b9a\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3057\u305f\u7b2c\u4e09\u8005\u4fa1\u683c\u306e\u63a8\u5b9a\u306b\u904e\u304e\u306a\u3044\u3053\u3068\u306b\u7559\u610f<\/strong><\/li>\n\n\n\n<li><strong>\u53d6\u5f15\u306e\u5185\u5bb9\u3084\u5e02\u6cc1\u3001\u60c5\u5831\u5165\u624b\u53ef\u80fd\u6027\u7b49\u3001\u69d8\u3005\u306a\u8981\u7d20\u3092\u8003\u616e\u3057\u3066\u6700\u3082\u6700\u9069\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u30d9\u30b9\u30c8\u30e1\u30bd\u30c3\u30c9\u30eb\u30fc\u30eb\uff09<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u4eca\u56de\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-30\">\u56fd\u969b\u7a0e\u52d9\u3084\u6d77\u5916\u9032\u51fa\u306b\u95a2\u3057\u3066\u3054\u76f8\u8ac7\u304c\u3042\u308b\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"swell-block-button u-mb-ctrl u-mb-20 is-style-btn_shiny\"><a href=\"https:\/\/kurosawa-cpa.com\/article\/contact\/\" class=\"swell-block-button__link\"><span>CONTACT<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u304c\u89e3\u6c7a\u3057\u307e\u3059\u3002 \u56fd\u969b\u7a0e\u52d9\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u306f\u3082\u3061\u308d\u3093\u3001\u7a0e\u52d9\u306b\u3042\u307e\u308a\u99b4\u67d3\u307f\u306e\u306a\u3044\u55b6\u696d\u62c5\u5f53\u8005\u3084\u7d4c\u55b6\u8005\u3067\u3082\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002 \u300c\u79fb\u8ee2\u4fa1\u683c\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u300d\u7de8\u3067 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3180,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[2,8],"tags":[],"class_list":["post-1206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-tax","category-main-topics"],"_links":{"self":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/comments?post=1206"}],"version-history":[{"count":2,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1206\/revisions"}],"predecessor-version":[{"id":3203,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1206\/revisions\/3203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media\/3180"}],"wp:attachment":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media?parent=1206"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/categories?post=1206"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/tags?post=1206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}