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class=\"wp-block-heading\">\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\u306f\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306eStep 4\u3067\u767b\u5834<\/h2>\n\n\n\n<p>\u307e\u305a\u306f\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u306e\u9069\u7528\u5224\u5b9a\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u306e\u5fa9\u7fd2\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e0b\u56f3\u306e\u901a\u308a\u3001\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\u306f\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u4e0a\u306eStep 4\u3067\u51fa\u3066\u304f\u308b\u8a00\u8449\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large u-mb-ctrl u-mb-30\"><img decoding=\"async\" width=\"1024\" height=\"609\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_Step4rr-1024x609.png\" alt=\"\" class=\"wp-image-1355\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_Step4rr-1024x609.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_Step4rr-300x178.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_Step4rr-768x457.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_Step4rr-1536x914.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_Step4rr-2048x1218.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u300c\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u304c\u300c\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u300d\u304c20%\u672a\u6e80\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u3001<strong><span class=\"swl-marker 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mark_yellow\">\u6b63\u5e38\u306a\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\uff08\uff1d\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20%\u672a\u6e80\uff09\u306b\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6b63\u5e38\u306a\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u79df\u7a0e\u56de\u907f\u76ee\u7684\u3068\u306f\u8003\u3048\u3089\u308c\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3067\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u4e0a\u306f\u3001\u300c\u6b63\u5e38\u306a\u4e8b\u696d\u6d3b\u52d5\u300d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u300d\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u306b\u3057\u3066\u3044\u307e\u3059\uff08\u4f46\u3057\u3001\u53d7\u52d5\u7684\u6240\u5f97\u306f\u5408\u7b97\u8ab2\u7a0e\u3055\u308c\u308b\uff09\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>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u6b63\u5e38\u306a\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u3059\u306a\u308f\u3061\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u7a0e\u7387\u306e\u4f4e\u3044\u56fd\u306b\u3042\u3063\u3067\u3082\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u306f\u514d\u9664\u3055\u308c\u3001\u53d7\u52d5\u7684\u6240\u5f97\u306e\u307f\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\u306f3\u3064\u306e\u5fc5\u9808\u8981\u4ef6\uff0b\u03b1<\/h2>\n\n\n\n<p>\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\u306f\u4e0b\u8a18\u306e4\u3064\u306e\u57fa\u6e96\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\"><div class=\"cap_box_ttl\"><span><strong>\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306e4\u3064\u306e\u8981\u4ef6<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ol class=\"is-style-num_circle wp-block-list\">\n<li><strong>\u4e8b\u696d\u57fa\u6e96<\/strong><\/li>\n\n\n\n<li><strong>\u5b9f\u4f53\u57fa\u6e96<\/strong><\/li>\n\n\n\n<li><strong>\u7ba1\u7406\u652f\u914d\u57fa\u6e96<\/strong><\/li>\n\n\n\n<li><strong>\u975e\u95a2\u9023\u8005\u57fa\u6e96 or \u6240\u5728\u5730\u56fd\u57fa\u6e96<\/strong><\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p><strong>\u3053\u306e4\u3064\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u5834\u5408<\/strong>\u306f\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001<strong>\u3069\u308c\u304b\u4e00\u3064\u3067\u3082\u6e80\u305f\u3055\u306a\u3044\u5834\u5408<\/strong>\u306f\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u300d\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\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>\u4e00\u3064\u3067\u3082\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044 = \u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u6e80\u305f\u3055\u306a\u3044 \uff1d <span class=\"swl-marker mark_blue\">\u4f1a\u793e\u5358\u4f4d<\/span>\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61 \uff1d \u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e<\/strong><\/p>\n\n\n\n<p><strong>\u5168\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059<strong> \uff1d <\/strong>\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u6e80\u305f\u3059 \uff1d <span class=\"swl-marker mark_blue\">\u53d7\u52d5\u7684\u6240\u5f97<\/span>\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61 \uff1d \u90e8\u5206\u5bfe\u8c61\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u2460 \u4e8b\u696d\u57fa\u6e96\u3068\u306f\uff1f<\/h3>\n\n\n\n<p><strong>\u300c\u4e8b\u696d\u57fa\u6e96\u300d<\/strong>\u3067\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u304c\u4ee5\u4e0b\u306e\u4f55\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u5b9a<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-dent_box\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>\u682a\u5f0f\u307e\u305f\u306f\u50b5\u5238\u306e\u4fdd\u6709\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u7d71\u62ec\u4f1a\u793e\u3084\u91d1\u878d\u6301\u682a\u4f1a\u793e\u304c\u9664\u5916\uff09<\/li>\n\n\n\n<li>\u5de5\u696d\u6240\u6709\u6a29\u3084\u8457\u4f5c\u6a29\u306a\u3069\u306e\u63d0\u4f9b<\/li>\n\n\n\n<li>\u8239\u8236\u307e\u305f\u306f\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3092\u9664\u304f\uff09<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"is-style-icon_announce\">\u3053\u308c\u3089\u306e\u4e8b\u696d\u306f\u57fa\u672c\u7684\u306b\u3069\u3053\u3067\u3082\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u3042\u3048\u3066\u6d77\u5916\u306b\u6240\u5728\u3055\u305b\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u79df\u7a0e\u56de\u907f\u76ee\u7684\u3067\u8a2d\u7acb\u3055\u308c\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b<\/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\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 448 512\"><path d=\"M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zM337 209L209 337c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L303 175c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"><\/path><\/svg><span><strong>\u4e8b\u696d\u57fa\u6e96\u306e\u5224\u5b9a<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u4e3b\u305f\u308b\u4e8b\u696d\u304c\u4e0a\u8a18\u306e\u3069\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\uff1a\u4e8b\u696d\u57fa\u6e96\u306f\u6e80\u305f\u3059<\/strong><\/p>\n\n\n\n<p><strong>\u4e3b\u305f\u308b\u4e8b\u696d\u304c\u4e0a\u8a18\u306e\u4f55\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff1a\u4e8b\u696d\u57fa\u6e96\u306f\u6e80\u305f\u3055\u306a\u3044 \uff1d \u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306f\u6e80\u305f\u3055\u306a\u3044<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u2461 \u5b9f\u4f53\u57fa\u6e96\u3068\u306f\uff1f<\/h3>\n\n\n\n<p><strong>\u300c\u5b9f\u4f53\u57fa\u6e96\u300d<\/strong>\u3067\u306f\u3001<strong><span class=\"swl-marker mark_yellow\">\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u65bd\u8a2d\u7b49\u3092\u5b9f\u969b\u306b\u305d\u306e\u56fd\u306b\u6301\u3063\u3066\u3044\u308b\u304b\u3092\u5224\u5b9a<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u65bd\u8a2d\u7b49\u304c\u4f55\u3082\u306a\u3044\u5834\u5408\u306b\u306f\u79df\u7a0e\u56de\u907f\u76ee\u7684\u306e\u305f\u3081\u306e\u305f\u3060\u306e\u30cf\u30b3\u4f1a\u793e\u3067\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<strong>\u305d\u306e\u4e3b\u305f\u308b\u4e8b\u696d\uff08\uff1d\u2460\u4e8b\u696d\u57fa\u6e96\u3067\u7279\u5b9a\u3057\u305f\u4e3b\u305f\u308b\u4e8b\u696d\uff09\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u3001\u5de5\u5834\u7b49\u306e\u56fa\u5b9a\u65bd\u8a2d\u3092\u305d\u306e\u672c\u5e97\u6240\u5728\u56fd\u306b\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6<\/strong>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u5fc5\u305a\u3057\u3082\u300c\u6240\u6709\u300d\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u8cc3\u501f\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3053\u306e\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b<\/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\"><svg height=\"1em\" width=\"1em\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" viewBox=\"0 0 448 512\"><path d=\"M64 32C28.7 32 0 60.7 0 96V416c0 35.3 28.7 64 64 64H384c35.3 0 64-28.7 64-64V96c0-35.3-28.7-64-64-64H64zM337 209L209 337c-9.4 9.4-24.6 9.4-33.9 0l-64-64c-9.4-9.4-9.4-24.6 0-33.9s24.6-9.4 33.9 0l47 47L303 175c9.4-9.4 24.6-9.4 33.9 0s9.4 24.6 0 33.9z\"><\/path><\/svg><span><strong>\u5b9f\u4f53\u57fa\u6e96\u306e\u5224\u5b9a<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<p><strong>\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u65bd\u8a2d\u3092\u6240\u5728\u56fd\u306b\u6709\u3057\u3066\u3044\u308b\u5834\u5408\uff1a\u5b9f\u4f53\u57fa\u6e96\u306f\u6e80\u305f\u3059<\/strong><\/p>\n\n\n\n<p><strong>\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306e\u65bd\u8a2d\u3092\u6240\u5728\u56fd\u306b\u4f55\u3082\u6709\u3055\u306a\u3044\u5834\u5408\uff1a\u5b9f\u4f53\u57fa\u6e96\u306f\u6e80\u305f\u3055\u306a\u3044 \uff1d \u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306f\u6e80\u305f\u3055\u306a\u3044<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u2462 \u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3068\u306f\uff1f<\/h3>\n\n\n\n<p><strong>\u300c\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u300d<\/strong>\u3067\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c<strong><span class=\"swl-marker mark_yellow\">\u305d\u306e\u672c\u5e97\u6240\u5728\u56fd\u3067\u4e8b\u696d\u306e\u7ba1\u7406\u3084\u652f\u914d\u3001\u904b\u55b6\u3092\u81ea\u3089\u884c\u3063\u3066\u3044\u308b\u304b\u3092\u5224\u5b9a<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p 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https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8-300x209.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8-768x535.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8-1536x1070.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/02\/CFC_\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8-2048x1427.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\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 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