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100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4eca\u56de\u306f\u3053\u306e\u300c\u53d7\u52d5\u7684\u6240\u5f97\u306e\u5408\u7b97\u8ab2\u7a0e\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u53d7\u52d5\u7684\u6240\u5f97\u306e\u5408\u7b97\u8ab2\u7a0e\u306e\u8da3\u65e8<\/h2>\n\n\n\n<p>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c<strong><span class=\"swl-marker mark_yellow\">\u4f4e\u7a0e\u7387\u56fd\u3067\u53d7\u52d5\u7684\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u5834\u5408<\/span><\/strong>\u306b\u306f\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u3092\u5145\u8db3\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u305d<strong><span class=\"swl-marker mark_yellow\">\u306e\u53d7\u52d5\u7684\u6240\u5f97\u306f\u90e8\u5206\u7684\u306b\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-intext\" 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noopener\">\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u30b7\u30ea\u30fc\u30ba1\u56de\u76ee\u306e\u8a18\u4e8b<\/a>\u304b\u3089\u306e\u8ee2\u7528<\/li>\n\n\n\n<li>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u3001B\u30d3\u30b8\u30cd\u30b9\u304c\u682a\u5f0f\u904b\u7528\u7b49\u306e\u30b5\u30a4\u30c9\u30d3\u30b8\u30cd\u30b9\u3067\u3042\u3063\u305f\u3068\u4eee\u5b9a<\/li>\n\n\n\n<li>\u3053\u306e\u30b5\u30a4\u30c9\u30d3\u30b8\u30cd\u30b9B\u3092\u6d77\u5916\u5b50\u4f1a\u793e\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3067\u5b9f\u969b\u306b\u7a0e\u91d1\u304c\u7bc0\u7d04\u3067\u304d\u308b<\/li>\n<\/ul>\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>\u3053\u306e\u3088\u3046\u306a\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u898f\u5236\u3059\u308b\u305f\u3081\u3001\u53d7\u52d5\u7684\u6240\u5f97\u306e\u5408\u7b97\u8ab2\u7a0e\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u53d7\u52d5\u7684\u6240\u5f97\u306e\u7bc4\u56f2<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u306f\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\u4e0a\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u53d7\u52d5\u7684\u6240\u5f97\u3067\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>\u53d7\u52d5\u7684\u6240\u5f97\u306e\u5217\u6319<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ol class=\"wp-block-list\">\n<li>\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\uff08\u4fdd\u6709\u5272\u5408\u304c25%\u672a\u6e80\u306e\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u308b\u914d\u5f53\u306b\u9650\u308b\uff09<\/li>\n\n\n\n<li>\u53d7\u53d6\u5229\u5b50\u7b49\uff08\u696d\u52d9\u306e\u901a\u5e38\u3067\u904e\u7a0b\u3067\u751f\u3058\u308b\u9810\u8caf\u91d1\u306e\u5229\u5b50\u7b49\u306f\u9664\u304f\uff09<\/li>\n\n\n\n<li>\u6709\u4fa1\u8a3c\u5238\u306e\u8cb8\u4ed8\u306b\u3088\u308b\u5bfe\u4fa1<\/li>\n\n\n\n<li>\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u640d\u76ca\uff08\u4fdd\u6709\u5272\u5408\u304c25%\u672a\u6e80\u306e\u3082\u306e\u306b\u9650\u308b\uff09<\/li>\n\n\n\n<li>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u4fc2\u308b\u640d\u76ca\uff08\u30d8\u30c3\u30b8\u76ee\u7684\u306e\u3082\u306e\u7b49\u3092\u9664\u304f\uff09<\/li>\n\n\n\n<li>\u5916\u56fd\u70ba\u66ff\u5dee\u640d\u76ca\uff08\u696d\u52d9\u306e\u901a\u5e38\u3067\u904e\u7a0b\u3067\u751f\u3058\u308b\u3082\u306e\u306f\u9664\u304f\uff09<\/li>\n\n\n\n<li>\u4e0a\u8a181\u22126\u306e\u640d\u76ca\u3092\u751f\u3058\u3055\u305b\u308b\u8cc7\u7523\u306e\u904b\u7528\u3001\u4fdd\u6709\u3001\u8b72\u6e21\u3001\u8cb8\u4ed8\u306a\u3069\u304b\u3089\u751f\u3058\u308b\u640d\u76ca<\/li>\n\n\n\n<li>\u56fa\u5b9a\u8cc7\u7523\u306e\u8cb8\u4ed8\u306b\u3088\u308b\u5bfe\u4fa1\uff08\u672c\u5e97\u6240\u5728\u56fd\u306b\u3042\u308b\u56fa\u5b9a\u8cc7\u7523\u3084\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u306b\u3088\u308b\u5bfe\u4fa1\u306f\u9664\u304f\uff09<\/li>\n\n\n\n<li>\u5de5\u696d\u6240\u6709\u6a29\u3001\u8457\u4f5c\u6a29\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u306e\u4f7f\u7528\u6599<\/li>\n\n\n\n<li>\u5de5\u696d\u6240\u6709\u6a29\u3001\u8457\u4f5c\u6a29\u306a\u3069\u306e\u7121\u5f62\u8cc7\u7523\u306e\u8b72\u6e21\u640d\u76ca<\/li>\n\n\n\n<li>\u8cc7\u7523\u3084\u4eba\u4ef6\u8cbb\u306b\u3088\u308b\u88cf\u4ed8\u3051\u306e\u306a\u3044\u7570\u5e38\u6240\u5f97<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p>\u3053\u306e\u53d7\u52d5\u7684\u6240\u5f97\u304b\u3089\u76f4\u63a5\u8cbb\u7528\u3084\u8b72\u6e21\u539f\u4fa1\u306a\u3069\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u7d14\u984d\u304c\u5408\u7b97\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u6301\u5206\u5272\u5408\u304c25\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u9664\u5916\u3055\u308c\u305f\u308a\u3001\u9280\u884c\u696d\u7b49\u306e\u91d1\u878d\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u306f\u4e00\u5b9a\u306e\u6240\u5f97\u304c\u9664\u304b\u308c\u308b\u7279\u4f8b\u3082\u3042\u308b\u305f\u3081\u3001\u5b9f\u969b\u306b\u9069\u7528\u3059\u308b\u969b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u9650\u5b9a\u5217\u6319\u306e\u5f62\u306b\u306f\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u5217\u6319\u3055\u308c\u305f\u6240\u5f97\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306e\u79df\u7a0e\u56de\u907f\u76ee\u7684\u304c\u7591\u308f\u308c\u308b\u6240\u5f97\u3092\u5e83\u304f\u62fe\u3046\u305f\u3081\u306e\u9805\u76ee\u3082\u7528\u610f\u3055\u308c\u3066\u3044\u308b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5408\u7b97\u8ab2\u7a0e\u91d1\u984d\u306e\u7b97\u51fa<\/h2>\n\n\n\n<p>\u4e0a\u8a18\u306e\u53d7\u52d5\u7684\u6240\u5f97\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u306f<strong><span class=\"swl-marker mark_yellow\">\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d<\/span><\/strong>\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u53d7\u52d5\u7684\u6240\u5f97\u306e\u5408\u7b97\u8ab2\u7a0e\u300d\u306b\u304a\u3051\u308b\u5408\u7b97\u8ab2\u7a0e\u91d1\u984d\u306f\u3001\u3053\u306e\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u306b<strong><a href=\"https:\/\/kurosawa-cpa.com\/article\/it-main3-cfc7\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u8acb\u6c42\u6a29\u52d8\u6848\u4fdd\u6709\u682a\u5f0f\u7b49\u5272\u5408\u300d<\/a><\/strong>\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f46\u3057\u3001\u3053\u306e\u300c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u300d\u306f\u53d7\u52d5\u7684\u6240\u5f97\u3092\u5358\u7d14\u5408\u7b97\u3057\u305f\u91d1\u984d\u3068\u306f\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u5c11\u3057\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u306e\u7b97\u5b9a<\/h3>\n\n\n\n<p>\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u5834\u5408\u3001\u307e\u305a\u4e0a\u8a18\u306e\u53d7\u52d5\u7684\u6240\u5f97\u3092<strong>\u300cA\uff1a\u30de\u30a4\u30ca\u30b9\u306e\u6982\u5ff5\u304c\u306a\u3044\u53d7\u52d5\u7684\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u300d\u3068\u300cB\uff1a\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u304c\u3042\u308b\u53d7\u52d5\u7684\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u300d\u306b\u30b0\u30eb\u30fc\u30d7\u5206\u3051<\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u3053\u306eA\u306e\u53d7\u52d5\u7684\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u306e\u5408\u8a08\u984d\u3068B\u306e\u53d7\u52d5\u7684\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u306e\u5408\u8a08\u984d\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u304c\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"237\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d-1024x237.png\" alt=\"\" class=\"wp-image-1369\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d-1024x237.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d-300x69.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d-768x177.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d-1536x355.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d-2048x473.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-onborder_ttl\" data-colset=\"col1\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u90e8\u5206\u9069\u7528\u5bfe\u8c61\u91d1\u984d\u7b97\u5b9a\u4e0a\u306e\u7559\u610f\u70b9<\/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=\"M43.5 43.9h-39c-1.4 0-2.7-.7-3.5-2-.7-1.3-.7-2.7 0-4L20.5 4.1c.7-1.3 2-2 3.5-2s2.7.7 3.5 2L47 37.9c.7 1.3.7 2.7 0 4-.7 1.3-2 2-3.5 2zM24 6.1 4.5 39.9h39.1L24 6.1z\"><\/path><circle cx=\"24\" cy=\"35\" r=\"3\"><\/circle><path d=\"M24 30c-1.4 0-2.5-1.1-2.5-2.5v-10c0-1.4 1.1-2.5 2.5-2.5s2.5 1.1 2.5 2.5v10c0 1.4-1.1 2.5-2.5 2.5z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li class=\"u-mb-ctrl u-mb-10\"><strong>B\u306e\u53d7\u52d5\u7684\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u306e\u6240\u5f97\u5408\u8a08\u984d\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u30bc\u30ed\u306b\u3057\u3066\u8a08\u7b97\u3059\u308b<\/strong><br>\uff08\u3064\u307e\u308a\u3001B\u306e\u53d7\u52d5\u7684\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u306e\u6240\u5f97\u5408\u8a08\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u30de\u30a4\u30ca\u30b9\u91d1\u984d\u3092A\u306e\u53d7\u52d5\u7684\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u306e\u5408\u8a08\u984d\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff09<\/li>\n\n\n\n<li><strong>B\u306e\u53d7\u52d5\u7684\u6240\u5f97\u30b0\u30eb\u30fc\u30d7\u304c\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u306f\u7fcc\u671f\u4ee5\u964d7\u5e74\u9593\u7e70\u308a\u8d8a\u3057\u3066\u3001B\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><br>\uff08\u3053\u306eB\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306fB\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u306e\u307f\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u306b\u7559\u610f\uff09<\/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\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u7e70\u8d8a\u6b20\u640d\u91d1-1024x632.png\" alt=\"\" class=\"wp-image-1370\" style=\"aspect-ratio:768\/474\" width=\"768\" height=\"474\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u7e70\u8d8a\u6b20\u640d\u91d1-1024x632.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u7e70\u8d8a\u6b20\u640d\u91d1-300x185.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u7e70\u8d8a\u6b20\u640d\u91d1-768x474.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/03\/CFC_\u53d7\u52d5\u7684\u6240\u5f97\u306e\u7e70\u8d8a\u6b20\u640d\u91d1-1536x948.png 1536w, 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