{"id":1704,"date":"2023-03-10T22:37:42","date_gmt":"2023-03-10T13:37:42","guid":{"rendered":"https:\/\/kurosawa-cpa.com\/?p=1704"},"modified":"2023-09-20T13:47:48","modified_gmt":"2023-09-20T04:47:48","slug":"it-main6-ftc3","status":"publish","type":"post","link":"https:\/\/kurosawa-cpa.com\/article\/it-main6-ftc3\/","title":{"rendered":"\u3010Case Study\u3011\u5916\u56fd\u7a0e\u984d\u63a7\u9664 vs. \u640d\u91d1\u7b97\u5165\u3010\u7a0e\u7406\u58eb\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3011\uff5c\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u2462"},"content":{"rendered":"\n<div class=\"wp-block-group is-style-big_icon_hatena\"><div class=\"wp-block-group__inner-container\">\n<ul 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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 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class=\"wp-block-heading\">\u57fa\u672c\u7684\u306b\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u6709\u5229<\/h2>\n\n\n\n<p>\u73fe\u5730\u3067\u6e90\u6cc9\u7a0e\u7b49\u304c\u767a\u751f\u3057\u4e8c\u91cd\u8ab2\u7a0e\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u306f<strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u307b\u3046\u304c\u640d\u91d1\u7b97\u5165\u3059\u308b\u3088\u308a\u3082\u6709\u5229<\/strong>\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>\u57fa\u672c\u7684\u306b\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u307b\u3046\u304c\u6709\u5229<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<p>\u3053\u308c\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5834\u5408\u306f<strong><span class=\"swl-marker mark_yellow\">\u6d77\u5916\u3067\u767a\u751f\u3057\u305f\u7a0e\u91d1100%\u3092\u65e5\u672c\u306e\u7a0e\u91d1\u304b\u3089\u63a7\u9664\u3067\u304d\u308b<\/span><\/strong>\u306e\u306b\u5bfe\u3057\u3001\u640d\u91d1\u7b97\u5165\u306e\u5834\u5408\u306f<strong><span class=\"swl-marker mark_yellow\">\u6d77\u5916\u306e\u7a0e\u91d1\u306e\u3046\u3061\u65e5\u672c\u306e\u7a0e\u7387\u90e8\u5206\u3057\u304b\u6392\u9664\u3067\u304d\u306a\u3044<\/span><\/strong>\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5177\u4f53\u4f8b\u3068\u5171\u306b\u691c\u8a3c<\/h3>\n\n\n\n<p>\u5358\u7d14\u5316\u3057\u305f\u6570\u5024\u4f8b\u3092\u4f7f\u3063\u3066\u5b9f\u969b\u306b\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u6709\u5229\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u898b\u3066\u307f\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-inner\" data-colset=\"col3\"><div class=\"cap_box_ttl\" data-has-icon=\"1\"><span><strong>\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3<\/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 46H21c-1.1 0-2-.9-2-2s.9-2 2-2h22c1.1 0 2 .9 2 2s-.9 2-2 2zM28.6 10.6l2.5-4.3c.3-.5.1-1.1-.4-1.4l-5.2-3c-.5-.3-1.1-.1-1.4.4l-2.5 4.3 7 4zM20.2 9.2 3.3 38.5c-.4.7-.6 1.5-.5 2.3l.3 4.5c0 .7.8 1.1 1.4.8l4-2c.7-.4 1.3-.9 1.7-1.6l16.9-29.3-6.9-4z\"><\/path><\/svg><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u6d77\u5916\u304b\u30891,000\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u53ce\u5165<\/li>\n\n\n\n<li>\u3053\u306e\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306f\u6d77\u5916\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u308b\u3068\u3068\u3082\u306b\u3001\u65e5\u672c\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u305f\u305f\u3081\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f<\/li>\n\n\n\n<li>\u65e5\u672c\u7a0e\u738730%\u3001\u73fe\u5730\u6e90\u6cc9\u7a0e\u738710%\u3068\u4eee\u5b9a<\/li>\n\n\n\n<li>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u640d\u91d1\u7b97\u5165\u3067\u3069\u3061\u3089\u304c\u6709\u5229\u306b\u306a\u308b\u304b\u6bd4\u8f03<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u307e\u305a\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u53ce\u5165\u306b\u5bfe\u3057\u3066\u306f\u6d77\u5916\u306e\u6e90\u6cc9\u5fb4\u53ce\u3067100\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3057\u3001\u3055\u3089\u306b\u65e5\u672c\u3067300\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u640d\u91d1\u7b97\u5165\u3067\u3069\u306e\u7a0b\u5ea6\u4e8c\u91cd\u8ab2\u7a0e\u304c\u7de9\u548c\u3067\u304d\u308b\u304b\u898b\u3066\u307f\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><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u5408\u8a08\uff1a(\u65e5\u672c\u7a0e\u91d1300 + \u6d77\u5916\u7a0e\u91d1100) &#8211; \u5916\u56fd\u7a0e\u984d\u63a7\u9664100 = 300<\/strong><\/p>\n\n\n\n<p class=\"u-mb-ctrl u-mb-30\">&#x27a1;\u65e5\u672c\u7a0e\u91d1\u304b\u3089\u6d77\u5916\u3067\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1100\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u3067\u65e5\u672c\u306e\u7a0e\u984d\u306f200\u306b\u306a\u308b<\/p>\n\n\n\n<p><strong>\u640d\u91d1\u7b97\u5165\u3057\u305f\u5834\u5408\u306e\u7a0e\u91d1\u5408\u8a08\uff1a(\u6240\u5f971,000 &#8211; \u6e90\u6cc9\u7a0e100) \u00d7 30% + \u6d77\u5916\u7a0e\u91d1100 = 370<\/strong><\/p>\n\n\n\n<p>&#x27a1;\u8ab2\u7a0e\u6240\u5f971,000\u304b\u3089100\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97900\u306b\u5bfe\u3057\u3066\u7a0e\u738730%\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u65e5\u672c\u306e\u7a0e\u91d1\u306f270\u306b\u306a\u308b<\/p>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"466\" src=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/FTC_\u30b1\u30fc\u30b9\u6bd4\u8f03r-1024x466.png\" alt=\"\" class=\"wp-image-1709\" srcset=\"https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/FTC_\u30b1\u30fc\u30b9\u6bd4\u8f03r-1024x466.png 1024w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/FTC_\u30b1\u30fc\u30b9\u6bd4\u8f03r-300x137.png 300w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/FTC_\u30b1\u30fc\u30b9\u6bd4\u8f03r-768x350.png 768w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/FTC_\u30b1\u30fc\u30b9\u6bd4\u8f03r-1536x699.png 1536w, https:\/\/kurosawa-cpa.com\/article\/wp-content\/uploads\/2023\/04\/FTC_\u30b1\u30fc\u30b9\u6bd4\u8f03r-2048x932.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u5834\u5408\u306f\u3001\u73fe\u5730\u3067\u751f\u3058\u305f\u6e90\u6cc9\u7a0e\u3092100%\u65e5\u672c\u306e\u7a0e\u91d1\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u3001\u7d50\u679c\u7684\u306b\u65e5\u672c\u306e\u7a0e\u91d1\u306f300\u304b\u3089200\u307e\u3067\u6e1b\u984d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u640d\u91d1\u7b97\u5165\u306e\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u3092900\u307e\u3067\u6e1b\u984d\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001\u305d\u3053\u306b\u65e5\u672c\u306e\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u640d\u91d1\u7b97\u5165\u306b\u3088\u308a\u6e1b\u984d\u3067\u304d\u305f\u7a0e\u91d1\u306f100\u00d730%\uff1d30\u306e\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u3053\u306e\u6570\u5024\u4f8b\u304b\u3089\u3082\u660e\u3089\u304b\u306a\u3088\u3046\u306b\u3001\u57fa\u672c\u7684\u306b\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u307b\u3046\u304c\u6709\u5229\u306b\u306a\u308b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3\u5e74\u4ee5\u5185\u306b\u6d3b\u7528\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u640d\u91d1\u7b97\u5165\u306e\u307b\u3046\u304c\u6709\u5229\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/h2>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u7d99\u7d9a\u7684\u306b\u6b20\u640d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u5fc5\u305a\u3057\u3082\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u6709\u5229\u306b\u306a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"is-style-icon_announce\">\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u3082\u305d\u3082\u7a0e\u984d\u304c\u30bc\u30ed\u3067\u3042\u308a\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308a\u5dee\u3057\u5f15\u304f\u304c\u3067\u304d\u306a\u3044\u305f\u3081<\/p>\n\n\n\n<p>\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u63a7\u9664\u8d85\u904e\u984d\u306f<strong>3\u5e74\u9593<\/strong>\u3057\u304b\u7e70\u308a\u8d8a\u305b\u306a\u3044\u305f\u3081\u3001\u5229\u7528\u53ef\u80fd\u306a\u9593\u306b\u6b20\u640d\u72b6\u614b\u304c\u89e3\u6d88\u3057\u306a\u3044\u3068\u3001\u305b\u3063\u304b\u304f\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3082\u671f\u9650\u5207\u308c\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u5168\u304f\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u640d\u91d1\u7b97\u5165\u3059\u308b\u3068\u3001\u63a7\u9664\u3067\u304d\u308b\u7a0e\u91d1\u984d\u81ea\u4f53\u306f\u3055\u304d\u307b\u3069\u306e\u4f8b\u306e\u901a\u308a\u6e1b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001<strong><span class=\"swl-marker mark_yellow\">\u6d77\u5916\u3067\u767a\u751f\u3057\u305f\u7a0e\u91d1\u3092\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u5909\u63db\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u7e70\u308a\u8d8a\u305b\u308b\u671f\u9593\u304c10\u5e74\u9593<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u640d\u91d1\u7b97\u5165\u306b\u3088\u308a\u6d77\u5916\u3067\u767a\u751f\u3057\u305f\u7a0e\u91d1\u3092\u6d3b\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u5897\u3048\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3092\u8e0f\u307e\u3048\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u640d\u91d1\u7b97\u5165\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u306e\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box is-style-small_ttl\" data-colset=\"col1\"><div class=\"cap_box_ttl\"><span><strong>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u640d\u91d1\u7b97\u5165\u3092\u9078\u629e\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u73fe\u5728\u5341\u5206\u6240\u5f97\u304c\u3042\u308b\u3001\u307e\u305f\u306f\u30013\u5e74\u4ee5\u5185\u306b\u5341\u5206\u306a\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u898b\u8fbc\u307f<\/li>\n<\/ul>\n\n\n\n<p class=\"u-mb-ctrl u-mb-30\"><strong>&#x27a1; \u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u307b\u3046\u304c\u6709\u5229\uff08\u6d77\u5916\u3067\u767a\u751f\u3057\u305f\u7a0e\u91d1100%\u3092\u65e5\u672c\u306e\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u305f\u3081\uff09<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6b20\u640d\u91d1\u7d9a\u304d\u30673\u5e74\u4ee5\u5185\u306b\u5341\u5206\u306a\u6240\u5f97\u306e\u767a\u751f\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u5834\u5408<\/li>\n<\/ul>\n\n\n\n<p><strong>&#x27a1; \u640d\u91d1\u7b97\u5165\u306e\u307b\u3046\u304c\u6709\u5229\uff08\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u3057\u306610\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b\u305f\u3081\uff09<\/strong><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p>\u4ee5\u4e0a\u3001\u4eca\u56de\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u30fc\u3068\u3057\u3066\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u640d\u91d1\u7b97\u5165\u306e\u3069\u3061\u3089\u3092\u6d3b\u7528\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\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 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