{"id":1266,"date":"2023-02-17T08:00:09","date_gmt":"2023-02-16T23:00:09","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=1266"},"modified":"2023-09-20T13:11:41","modified_gmt":"2023-09-20T04:11:41","slug":"it-main4-cfc1","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/it-main4-cfc1\/","title":{"rendered":"\u3010\u56fd\u969b\u7a0e\u52d9\u77e5\u8b58\u306e\u4fdd\u5b58\u7248\u25ce\u3011CFC\u7a0e\u5236\u306e\u5168\u4f53\u50cf\u3068\u5408\u7b97\u8ab2\u7a0e\u306e\u30a4\u30e1\u30fc\u30b8\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u2460"},"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>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3063\u3066\u4f55\uff1f<\/li>\n\n\n\n<li>\u4f4e\u7a0e\u7387\u56fd\u306b\u5b50\u4f1a\u793e\u3092\u4f5c\u308c\u3070\u7bc0\u7a0e\u304c\u53ef\u80fd\u3063\u3066\u805e\u3044\u305f\u3053\u3068\u3042\u308b\u3051\u3069\uff65\uff65\uff65<\/li>\n\n\n\n<li>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3069\u3046\u306a\u308b\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>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u6982\u8981\u306e\u308f\u304b\u308a\u3084\u3059\u3044\u89e3\u8aac<\/li>\n\n\n\n<li>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306e\u89e3\u8aac<\/li>\n\n\n\n<li>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306b\u95a2\u3057\u3066\u6291\u3048\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306e\u6982\u8981<\/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>\u4eca\u56de\u304b\u3089\u306f9\u56de\u306b\u6e21\u3063\u3066\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u3082\u542b\u3081\u305f\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u7a0e\u91d1\u3092\u3067\u304d\u308b\u3060\u3051\u4f4e\u304f\u3059\u308b\u305f\u3081\u3001\u3067\u304d\u308b\u3060\u3051\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\u306b\u3042\u308b\u4f1a\u793e\u306b\u5229\u76ca\u3092\u914d\u5206\u3059\u308b\u3053\u3068\u306f\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u3001\u65e5\u672c\u306f\u4e16\u754c\u306e\u4e2d\u3067\u3082\u9ad8\u7a0e\u7387\u56fd\u3067\u3042\u308a\u3001\u65e5\u672c\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u6d3b\u7528\u3057\u3066\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5b9f\u52b9\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u306f\u91cd\u8981\u306a\u8003\u3048\u65b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u9069\u7528\u306e\u30ea\u30b9\u30af\u3082\u5b55\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001M&amp;A\u3067\u30d3\u30b8\u30cd\u30b9\u62e1\u5927\u3092\u56f3\u308b\u3053\u3068\u306f\u4eca\u3084\u4e00\u822c\u7684\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u6301\u3064\u65e5\u672c\u4f01\u696d\u3092\u8cb7\u53ce\u3059\u308b\u5834\u5408\u306b\u5fc5\u305a\u78ba\u8a8d\u3059\u3079\u304d\u30ea\u30b9\u30af\u3068\u3057\u3066\u3082\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306f\u8d85\u91cd\u8981\u8ad6\u70b9\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4eca\u56de\u306e\u30b7\u30ea\u30fc\u30ba\u3092\u901a\u3057\u3066\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306b\u3064\u3044\u3066\u7406\u89e3\u3092\u6df1\u3081\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u300c<strong>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236<\/strong>\u300d\u306f\u3001\u300c<strong>\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236<\/strong>\u300d\u3084\u300c<strong>CFC\uff08Controlled Foreign Company\uff09\u7a0e\u5236<\/strong>\u300d\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3068\u805e\u304f\u3068\u8907\u96d1\u305d\u3046\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3064\u304b\u3082\u3057\u308c\u306a\u3044\u3067\u3059\u304c\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u7a0e\u7387\u304c\u3068\u3066\u3082\u4f4e\u3044\u56fd\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u306f\u65e5\u672c\u3067\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u3057\u3066\u3057\u307e\u304a\u3046\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3001\u7a0e\u7387\u304c\u4f4e\u3044\u56fd\u3042\u308b\u5b50\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u904e\u5ea6\u306a\u8ab2\u7a0e\u9003\u308c\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3068\u306a\u3063\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>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3068\u306f<\/strong><\/p>\n\n\n\n<ul class=\"is-style-check_list wp-block-list\">\n<li><strong>\u7a0e\u7387\u304c\u4f4e\u3044\u56fd\u306b\u3042\u308b\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u3092\u3001\u65e5\u672c\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u306b\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3068\u3044\u3046\u5236\u5ea6<\/strong><\/li>\n\n\n\n<li><strong>\u7a0e\u7387\u304c\u4f4e\u3044\u56fd\u3042\u308b\u5b50\u4f1a\u793e\u3092\u5229\u7528\u3057\u305f\u904e\u5ea6\u306a\u8ab2\u7a0e\u9003\u308c\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u7a0e\u7387\u304c\u4f4e\u3044\u56fd\u306b\u3042\u308b\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u5229\u7528\u3059\u308b\u3068\u306a\u305c\u7bc0\u7a0e\u304c\u53ef\u80fd\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u306f\u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u304c\u95a2\u4fc2\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3092\u7c21\u5358\u306b\u304a\u3055\u3089\u3044\u3057\u305f\u4e0a\u3067\u3001\u5177\u4f53\u4f8b\u3092\u4f7f\u3063\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u65e5\u672c\u6cd5\u4eba\u3068\u6d77\u5916\u5b50\u4f1a\u793e\u306f\u5225\u3005\u306e\u30eb\u30fc\u30eb\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u308b<\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u306e\u304a\u3055\u3089\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u5168\u4e16\u754c\u6240\u5f97\u8ab2\u7a0e\u65b9\u5f0f\u300d\u3092\u63a1\u7528\u3059\u308b\u65e5\u672c\u3067\u306f\u3001\u56fd\u5185\u6240\u5f97\u3082\u56fd\u5916\u6240\u5f97\u3082\u5168\u3066\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u3082\u305d\u306e\u65e5\u672c\u6cd5\u4eba\u304c\u7a3c\u3044\u3060\u6240\u5f97\u306b\u306e\u307f\u95a2\u4fc2\u3059\u308b\u8a71\u3067\u3042\u308a\u3001\u5225\u6cd5\u4eba\u3067\u3042\u308b\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u7a3c\u3044\u3060\u6240\u5f97\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306f\u3042\u304f\u307e\u3067\u3082\u73fe\u5730\u7a0e\u5236\u306b\u5f93\u3063\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u307f\u3067\u3042\u308a\u3001\u65e5\u672c\u6cd5\u4eba\u3068\u6d77\u5916\u5b50\u4f1a\u793e\u3067\u306f\u5225\u3005\u306e\u30eb\u30fc\u30eb\u306b\u3088\u308a\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30b3\u30c1\u30e9\u306e\u8a18\u4e8b\u3082\u30c1\u30a7\u30c3\u30af<\/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=\"M45.2 10.1 43.1 8c-.4-.4-1-.4-1.4 0L16.2 33.3l-9.9-9.9c-.4-.4-1-.4-1.4 0l-2.1 2.1c-.4.4-.4 1 0 1.4l13.4 13.4 29-29c.4-.2.4-.9 0-1.2z\"><\/path><\/svg><\/div><div class=\"cap_box_content\"><div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Go Beyond Borders\uff5cSK\u56fd\u969b\u4f1a\u8a08\u4e8b&#8230;<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/01\/\u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u790e\u2461v2.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/kurosawa-cpa.com\/article\/it-basics-2\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u3010\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u521d\u5fc3\u8005\u5fc5\u8aad\uff01\u3011\u8ab2\u7a0e\u306e\u7bc4\u56f2\u306e\u9055\u3044\u304c\u4e8c\u91cd\u8ab2\u7a0e\u767a\u751f\u306e\u4e00\u3064\u306e\u539f\u56e0\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c&#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u4e8c\u91cd\u8ab2\u7a0e\u306f\u306a\u305c\u767a\u751f\u3059\u308b\uff1f \u56fd\u3084\u5c45\u4f4f\u6027\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u306e\u7bc4\u56f2\u304c\u9055\u3046\u3063\u3066\u805e\u3044\u305f\u3053\u3068\u3042\u308b\u3051\u3069\uff65\uff65\uff65 \u6d77\u5916\u3067\u767a\u751f\u3057\u305f\u6240\u5f97\u3063\u3066\u3069\u3046\u3044\u3046\u53d6\u308a\u6271\u3044\u306b\u306a\u308b\u306e\uff1f \u3053\u3093\u306a\u304a\u60a9\u307f\u3092\u73fe\u5f79\u516c\u8a8d\u4f1a\u8a08&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u56fd\u969b\u7a0e\u52d9\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u3092\u5229\u7528\u3057\u305f\u7bc0\u7a0e\u7b56\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><strong>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u3042\u308b\u65e5\u672c\u4f01\u696d\u304c\u56fd\u5185\u306eA\u30d3\u30b8\u30cd\u30b9\u3068\u6d77\u5916\u306eB\u30d3\u30b8\u30cd\u30b9\u3092\u5b9f\u65bd<\/li>\n\n\n\n<li>\u56fd\u5185A\u30d3\u30b8\u30cd\u30b9\u304b\u3089$1,000\u306e\u6240\u5f97\u3001\u6d77\u5916B\u30d3\u30b8\u30cd\u30b9\u304b\u3089\u3082$1,000\u306e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b<\/li>\n\n\n\n<li>\u65e5\u672c\u306e\u7a0e\u7387\u306f40%\u3068\u4eee\u5b9a<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u7c21\u7565\u5316\u3057\u305f\u3053\u306e\u30b1\u30fc\u30b9\u3092\u4f7f\u7528\u3057\u3001\u4ee5\u4e0b2\u3064\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u7a0e\u91d1\u3092\u6bd4\u8f03\u3057\u3066\u307f\u305f\u3044\u3068\u601d\u3044\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<ul class=\"is-style-num_circle wp-block-list\">\n<li><strong>\u56fd\u5185A\u30d3\u30b8\u30cd\u30b9\u3068\u6d77\u5916B\u30d3\u30b8\u30cd\u30b9\u3092\u65e5\u672c\u89aa\u4f1a\u793e\u304c\u3069\u3061\u3089\u3082\u5b9f\u65bd\u3059\u308b\u30b1\u30fc\u30b9<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">&#x27a1;\u56fd\u5185A\u30d3\u30b8\u30cd\u30b9\u3068\u6d77\u5916B\u30d3\u30b8\u30cd\u30b9\u304b\u3089\u767a\u751f\u3057\u305f\u6240\u5f97\u306f\u65e5\u672c\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u3068\u3057\u3066\u3001\u5168\u3066\u65e5\u672c\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001<strong><span class=\"swl-marker mark_yellow\">\u5408\u8a08$800\u306e\u7a0e\u91d1<\/span><\/strong>\u304c\u767a\u751f\u3059\u308b\uff08\u4e0b\u56f3\u306e\u5de6\u306e\u30b1\u30fc\u30b9\uff09<\/p>\n\n\n\n<ol start=\"2\" class=\"is-style-num_circle wp-block-list\">\n<li><strong>\u7a0e\u7387\u304c\u4f4e\u3044\u56fd\uff0810%\u3068\u4eee\u5b9a\uff09\u306b\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u4f5c\u308a\u3001\u6d77\u5916B\u30d3\u30b8\u30cd\u30b9\u3060\u3051\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u5b9f\u65bd\u3059\u308b\u30b1\u30fc\u30b9<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"u-mb-ctrl u-mb-20\">&#x27a1;\u56fd\u5185A\u30d3\u30b8\u30cd\u30b9\u306f\u65e5\u672c\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u3068\u3057\u3066\u7a0e\u91d1$400\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u6d77\u5916B\u30d3\u30b8\u30cd\u30b9\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u3068\u3057\u3066\u7a0e\u91d1$100\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001<strong><span class=\"swl-marker mark_yellow\">\u5408\u8a08$500<\/span><\/strong>\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b\uff08\u4e0b\u56f3\u306e\u53f3\u306e\u30b1\u30fc\u30b9\uff09<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"597\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u79fb\u7ba1\u30a4\u30e1\u30fc\u30b8rr-1024x597.png\" alt=\"\" class=\"wp-image-1270\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u79fb\u7ba1\u30a4\u30e1\u30fc\u30b8rr-1024x597.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u79fb\u7ba1\u30a4\u30e1\u30fc\u30b8rr-300x175.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u79fb\u7ba1\u30a4\u30e1\u30fc\u30b8rr-768x448.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u79fb\u7ba1\u30a4\u30e1\u30fc\u30b8rr-1536x895.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u79fb\u7ba1\u30a4\u30e1\u30fc\u30b8rr-2048x1193.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u7a0e\u7387\u304c\u4f4e\u3044\u56fd\u306b\u3042\u308b\u5b50\u4f1a\u793e\u306b\u30d3\u30b8\u30cd\u30b9\u3092\u79fb\u7ba1\u3059\u308b\u3053\u3068\u3067\u3001<strong><span class=\"swl-marker mark_yellow\">\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u6240\u5f97\u5408\u8a08\u306f$2,000\u3068\u5909\u308f\u3089\u306a\u3044\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u7a0e\u91d1\u5408\u8a08\u306f$800\u304b\u3089$500\u306b\u6e1b\u5c11<\/span><\/strong>\u3057\u3001\u5927\u304d\u306a\u7bc0\u7d04\u3092\u9054\u6210\u3067\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u9003\u308c\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u304c\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u8003\u3048\u65b9\u306e\u90e8\u5206\u3067\u306f\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u70b9\u3067\u5fae\u5999\u306b\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306f\u300c\u6d77\u5916\u5b50\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u300d\u3092\u5229\u7528\u3057\u305f\u8ab2\u7a0e\u9003\u308c\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236<\/li>\n\n\n\n<li>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306f\u300c\u30d3\u30b8\u30cd\u30b9\u3054\u3068\u6d77\u5916\u5b50\u4f1a\u793e\u306b\u79fb\u8ee2\u300d\u3092\u5229\u7528\u3057\u305f\u8ab2\u7a0e\u9003\u308c\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u5236\u5ea6<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u3053\u306e\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n\n\n\n<p>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u306f\u65e5\u672c\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u306b\u5408\u7b97\u3055\u308c\u3001\u305d\u306e\u5408\u7b97\u3055\u308c\u305f\u6240\u5f97\u5408\u8a08\u984d\u306b\u5bfe\u3057\u3066\u65e5\u672c\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u73fe\u5730\u8ab2\u7a0e\u306f\u65e5\u672c\u306e\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u9069\u7528\u306b\u306f\u5f71\u97ff\u3092\u53d7\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u7d50\u679c\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u65e5\u672c\u3067\u3082\u6d77\u5916\u73fe\u5730\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f\u3057\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>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\uff01<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u5148\u7a0b\u306e\u4f8b\u3067\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff08\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4eee\u5b9a\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u95a2\u4fc2\u304c\u751f\u3058\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<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\">\u65e5\u672c\u89aa\u4f1a\u793e\u306f\u81ea\u8eab\u306e\u56fd\u5185\u6240\u5f97$1,000\u306b\u52a0\u3048\u3066\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u5206\u306e\u6240\u5f97$1,000\u3082\u5408\u7b97\u3057\u305f\u4e0a\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001<strong>\u5408\u8a08$800\u306e\u7a0e\u91d1\u304c\u767a\u751f<\/strong>\u3059\u308b<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\">\u6d77\u5916\u5b50\u4f1a\u793e\u306f\u73fe\u5730\u3067\u6240\u5f97$1,000\u306b\u5bfe\u3057\u3066\u306f\u73fe\u5730\u7a0e\u7387\u3067\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u305f\u3081\u3001<strong>$100\u306e\u7a0e\u91d1\u304c\u767a\u751f<\/strong>\u3059\u308b<\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-20\">\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u6240\u5f97$1,000\u306f\u65e5\u672c\u3067\u3082\u6d77\u5916\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u3066\u304a\u308a\u3001<strong>\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f<\/strong>\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\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\/CFC_\u5408\u7b97\u8ab2\u7a0e\u30a4\u30e1\u30fc\u30b8r-1024x726.png\" alt=\"\" class=\"wp-image-1271\" style=\"aspect-ratio:768\/545\" width=\"768\" height=\"545\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u5408\u7b97\u8ab2\u7a0e\u30a4\u30e1\u30fc\u30b8r-1024x726.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u5408\u7b97\u8ab2\u7a0e\u30a4\u30e1\u30fc\u30b8r-300x213.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u5408\u7b97\u8ab2\u7a0e\u30a4\u30e1\u30fc\u30b8r-768x544.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u5408\u7b97\u8ab2\u7a0e\u30a4\u30e1\u30fc\u30b8r-1536x1089.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u5408\u7b97\u8ab2\u7a0e\u30a4\u30e1\u30fc\u30b8r-2048x1452.png 2048w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/figure>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u4f55\u3092\u77e5\u3063\u3066\u304a\u3051\u3070\u3044\u3044\uff1f<\/h2>\n\n\n\n<p>\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u5b9f\u52b9\u7a0e\u7387\u3092\u4f4e\u304f\u6291\u3048\u308b\u3053\u3068\u306f\u91cd\u8981\u306a\u30c6\u30fc\u30de\u3067\u3059\u304c\u3001\u5341\u5206\u306b\u7559\u610f\u3057\u306a\u3044\u3068\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3046\u306a\u308b\u3068\u3001\u65e5\u672c\u306e\u9ad8\u7a0e\u7387\u3067\u8ab2\u7a0e\u3092\u53d7\u3051\u308b\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3082\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u5834\u5408\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3057\u3063\u304b\u308a\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\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>\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4e0a\u3067\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3078\u306e\u5bfe\u7b56\u306f\u5fc5\u9808\uff01<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3067\u7279\u306b\u6291\u3048\u308b\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u306f\u4eca\u5f8c\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_memo\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"is-style-check_list wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u3069\u306e\u3088\u3046\u306a\u6cd5\u4eba\u304c\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u304b<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3068\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306e\u5224\u5b9a\u65b9\u6cd5<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u5408\u7b97\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u53d7\u52d5\u7684\u6240\u5f97\u5408\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u5185\u5bb9<\/strong><\/li>\n\n\n\n<li><strong>\u5224\u5b9a\u3068\u5408\u7b97\u8ab2\u7a0e\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4eca\u56de\u306f\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u89e3\u8aac\u306e\u5c0e\u5165\u7de8\u3068\u3057\u3066\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u5168\u4f53\u50cf\u3068\u5408\u7b97\u8ab2\u7a0e\u306e\u30a4\u30e1\u30fc\u30b8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\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>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u3068\u306f\u3001\u7a0e\u7387\u304c\u3068\u3066\u3082\u4f4e\u3044\u56fd\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u6240\u5f97\u306f\u65e5\u672c\u3067\u89aa\u4f1a\u793e\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u3057\u3066\u3057\u307e\u304a\u3046\u3068\u3044\u3046\u5236\u5ea6<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u6d77\u5916\u3068\u65e5\u672c\u306e\u7a0e\u5236\u304c\u9055\u3046\u3053\u3068\u3092\u5229\u7528\u3057\u3066\u8ab2\u7a0e\u9003\u308c\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u904e\u5ea6\u306a\u8ab2\u7a0e\u9003\u308c\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306f\u5b58\u5728\u3059\u308b<\/strong><\/li>\n\n\n\n<li class=\"u-mb-ctrl u-mb-10\"><strong>\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u3001\u65e5\u672c\u3067\u6d77\u5916\u5b50\u4f1a\u793e\u5206\u306e\u6240\u5f97\u307e\u3067\u542b\u3081\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u307f\u3067\u306f\u306a\u304f\u3001\u6d77\u5916\u3067\u3082\u73fe\u5730\u7a0e\u5236\u306b\u57fa\u3065\u304f\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b<\/strong><\/li>\n\n\n\n<li><strong>\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u5b9f\u52b9\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u306f\u6d77\u5916\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3046\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u30c6\u30fc\u30de\u3060\u304c\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306b\u3064\u3044\u3066\u3057\u3063\u304b\u308a\u7406\u89e3\u3057\u3001\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u884c\u3048\u308b\u3088\u3046\u306b\u3059\u308b\u3079\u304d<\/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 \u4eca\u56de\u304b\u3089\u306f9\u56de\u306b\u6e21\u3063\u3066\u30bf\u30c3\u30af\u30b9\u30fb\u30d8 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3209,"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-1266","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\/1266","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=1266"}],"version-history":[{"count":2,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1266\/revisions"}],"predecessor-version":[{"id":3212,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/posts\/1266\/revisions\/3212"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media\/3209"}],"wp:attachment":[{"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/media?parent=1266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/categories?post=1266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kurosawa-cpa.com\/article\/wp-json\/wp\/v2\/tags?post=1266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}