{"id":15609,"date":"2021-12-06T08:39:27","date_gmt":"2021-12-05T23:39:27","guid":{"rendered":"https:\/\/vs-group.jp\/startup\/?p=15609"},"modified":"2025-09-16T16:37:14","modified_gmt":"2025-09-16T07:37:14","slug":"%e5%be%93%e6%a5%ad%e5%93%a1%e3%81%ae%e5%ae%b6%e6%97%8f%e3%81%8c%e7%a4%be%e4%bc%9a%e4%bf%9d%e9%99%ba%e3%81%ae%e6%89%b6%e9%a4%8a%e3%81%ab%e5%85%a5%e3%82%8b%e6%89%8b%e7%b6%9a%e3%81%8d%e3%83%bb%e5%bf%85","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/startup\/accounting\/15609.html","title":{"rendered":"\u5bb6\u65cf\u3092\u4f1a\u793e\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u306b\u306f\uff1f\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u624b\u7d9a\u304d\u3084\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2022\/11\/9471304b505ac7fc7b005ca3be3ce35b.jpg\" alt=\"\u5bb6\u65cf\u3092\u4f1a\u793e\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u306b\u306f\uff1f\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u624b\u7d9a\u304d\u3084\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac\" width=\"700\" height=\"400\" class=\"alignnone size-full wp-image-18347\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2022\/11\/9471304b505ac7fc7b005ca3be3ce35b.jpg 700w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2022\/11\/9471304b505ac7fc7b005ca3be3ce35b-600x343.jpg 600w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<div class=\"usefulpoints\">\n<h2>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/h2>\n<ul>\n<li>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6761\u4ef6\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/li>\n<li>\u5bb6\u65cf\u3092\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u304c\u308f\u304b\u308b<\/li>\n<li>\u6276\u990a\u306b\u5165\u308c\u306a\u3044\u4eba\u306f\u81ea\u5206\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u308f\u304b\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u914d\u5076\u8005\u306a\u3069\u306e\u5bb6\u65cf\u3092<a href=\"https:\/\/vs-group.jp\/startup\/kojin\/11830.html\">\u793e\u4f1a\u4fdd\u967a<\/a>\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u624b\u7d9a\u304d\u306f\u4f1a\u793e\u3067\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308b\u6761\u4ef6\u3084\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3001\u30b1\u30fc\u30b9\u5225\u306b\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"white_area\"><div class=\"white_body\"><div class=\"white_image\"><img src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2025\/09\/completeguide.jpg\" alt=\"\" width=\"500\" height=\"360\" loading=\"lazy\" decoding=\"async\" class=\"pc-only\"><img src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2025\/09\/completeguide_sp.webp\" alt=\"\" width=\"500\" height=\"360\" loading=\"lazy\" decoding=\"async\" class=\"sp-only\"><\/div><div class=\"white_text\"><span>\u500b\u4eba\u4e8b\u696d\u3068\u6cd5\u4eba\u306e\u9055\u3044\u3001\u4f1a\u793e\u8a2d\u7acb\u306e\u6d41\u308c\u3001\u5fc5\u8981\u66f8\u985e\u3001\u8cbb\u7528\u306a\u3069\u4f1a\u793e\u8a2d\u7acb\u306e\u5168\u4f53\u50cf\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/span><div class=\"white_btn\"><a href=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/themes\/vs-media\/pdf\/\u4f1a\u793e\u8a2d\u7acb\u306e\u5168\u4f53\u50cf\u304c\u4e00\u76ee\u3067\u308f\u304b\u308b.pdf\" class=\"article_toc_btn_wp\"><span>\u8cc7\u6599\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306f\u3053\u3061\u3089<i class=\"mf mf-right1\"><\/i><\/span><\/a><\/div><\/div><\/div><\/div>\n\n<h2>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u3068\u306f<\/h2>\n<p>\u6276\u990a\u3068\u306f\u3001<strong><span class=\"fc-bcyl\">\u53ce\u5165\u304c\u5c11\u306a\u304f\u751f\u8a08\u3092\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4eba\u3092\u3001\u305d\u306e\u5bb6\u65cf\u3084\u89aa\u65cf\u304c\u63f4\u52a9\u3059\u308b\u3053\u3068<\/span><\/strong>\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u5834\u5408\u3001\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u304c\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u305d\u306e\u88ab\u4fdd\u967a\u8005\u306e\u5bb6\u65cf\u30fb\u89aa\u65cf\u306e\u3046\u3061\u4e00\u5b9a\u306e\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6642\u3001\u6276\u990a\u306b\u5165\u308c\u3066\u3082\u3089\u3046\u5bb6\u65cf\u30fb\u89aa\u65cf\u306e\u3053\u3068\u3092\u3001\u88ab\u6276\u990a\u8005\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u306e\u88ab\u6276\u990a\u8005\u306f\u305d\u306e\u5b9a\u7fa9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u304b\u306e\u6276\u990a\u306b\u306a\u3063\u3066\u3082\u3001\u3082\u3046\u4e00\u65b9\u306e\u6276\u990a\u306b\u306a\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308b\u6761\u4ef6<\/h2>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308b\u306b\u306f\u3001\u300c\u88ab\u6276\u990a\u8005\u306b\u306a\u308c\u308b\u89aa\u65cf\u306e\u7bc4\u56f2\u300d\u3068\u300c\u88ab\u6276\u990a\u8005\u306e\u53ce\u5165\u984d\u300d\u306e\u3069\u3061\u3089\u306e\u6761\u4ef6\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u5e74\u9f62\u308275\u6b73\u672a\u6e80\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>75\u6b73\u4ee5\u4e0a\u306e\u4eba\u306f\u3001\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u88ab\u6276\u990a\u8005\u306e2\u3064\u306e\u6761\u4ef6\u3092\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u88ab\u6276\u990a\u8005\u306b\u306a\u308c\u308b\u89aa\u65cf\u306e\u7bc4\u56f2<\/h3>\n<p>\u88ab\u6276\u990a\u8005\u306b\u306a\u308c\u308b\u89aa\u65cf\u306e\u7bc4\u56f2\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u30662\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>(1)\u88ab\u4fdd\u967a\u8005\u306e\u914d\u5076\u8005\u3001\u76f4\u7cfb\u5c0a\u5c5e\u3001\u5b50\u3069\u3082\u3001\u5b6b\u3001\u5144\u5f1f\u59c9\u59b9\u3067\u3001\u304a\u3082\u306b\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u306b\u3088\u308a\u751f\u8a08\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u4eba<\/strong><\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001<strong><span class=\"fc-bcyl\">\u88ab\u4fdd\u967a\u8005\u306b\u3088\u308a\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308b\u4e00\u65b9\u3001\u540c\u5c45\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/span><\/strong>\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5b50\u3069\u3082\u304c\u5927\u5b66\u306b\u901a\u3046\u305f\u3081\u306b\u4e0b\u5bbf\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3082\u3053\u306e\u88ab\u6276\u990a\u8005\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p><strong>(2)\u88ab\u4fdd\u967a\u8005\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u306b\u3088\u308a\u751f\u8a08\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u4ee5\u4e0b\u306e\u4eba<\/strong><\/p>\n<div class=\"referencebBox\">\n<ul>\n<li>\u2460\uff081\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u88ab\u4fdd\u967a\u8005\u306e\u4e09\u89aa\u7b49\u4ee5\u5185\u306e\u89aa\u65cf<\/li>\n<li>\u2461\u88ab\u4fdd\u967a\u8005\u306e\u914d\u5076\u8005\u3067\u3001\u6238\u7c4d\u4e0a\u5a5a\u59fb\u306e\u5c4a\u51fa\u306f\u3057\u3066\u3044\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4eba\u306e\u7236\u6bcd\u53ca\u3073\u5b50\u3069\u3082<\/li>\n<li>\u2462\u2461\u306e\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306e\u7236\u6bcd\u53ca\u3073\u5b50\u3069\u3082<\/li>\n<\/ul>\n<\/div>\n<p>(1)\u3088\u308a\u5e83\u3044\u7bc4\u56f2\u306e\u4eba\u3092\u88ab\u6276\u990a\u8005\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306f<strong><span class=\"fc-bcyl\">\u540c\u5c45\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u4e09\u89aa\u7b49\u4ee5\u5185\u306e\u4eba\u306b\u306f\u3001\u53d4\u7236\u3084\u53d4\u6bcd\u3001\u7525\u3084\u59ea\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3>\u88ab\u6276\u990a\u8005\u306b\u306a\u308c\u308b\u53ce\u5165\u306e\u91d1\u984d<\/h3>\n<p>\u89aa\u65cf\u306e\u7bc4\u56f2\u3092\u78ba\u8a8d\u3057\u305f\u3089\u3001\u6b21\u306b\u53ce\u5165\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u5927\u304d\u306a\u53ce\u5165\u304c\u3042\u308b\u4eba\u306e\u5834\u5408\u306f\u3001\u305f\u3068\u3048\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u3067\u3042\u3063\u3066\u3082\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u88ab\u6276\u990a\u8005\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ce\u5165\u306e\u6761\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u3067\u3059\u3002<\/p>\n<div class=\"referencebBox\">\n<ul>\n<li>\u2460<strong><span class=\"fc-bcyl\">\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<\/span><\/strong><br \/>\n    \u305f\u3060\u3057\u300160\u6b73\u4ee5\u4e0a\u307e\u305f\u306f\u969c\u5bb3\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u5834\u5408\u306f\u3001180\u4e07\u5186\u672a\u6e80\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u2461<strong><span class=\"fc-bcyl\">\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u91d1\u984d\u306e2\u5206\u306e1\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/span><\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e2\u3064\u306e\u6761\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u91d1\u984d\u304c240\u4e07\u5186\u3001\u914d\u5076\u8005\u306e\u53ce\u5165\u91d1\u984d\u304c125\u4e07\u5186\u306e\u5834\u5408\u3001\u2460\u306f\u6e80\u305f\u3057\u307e\u3059\u304c\u2461\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5225\u5c45\u3057\u3066\u3044\u308b\u4eba\u304c\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u306b\u306f\u3001\u305d\u306e\u4eba\u306e\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\uff08\u3042\u308b\u3044\u306f180\u4e07\u5186\uff09\u672a\u6e80\u3060\u3051\u3067\u306f\u6761\u4ef6\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001\u88ab\u4fdd\u967a\u8005\u304b\u3089\u306e\u4ed5\u9001\u308a\u984d\u304c\u305d\u306e\u4eba\u306e\u53ce\u5165\u91d1\u984d\u3088\u308a\u591a\u3044\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>\u5bb6\u65cf\u3092\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u624b\u7d9a\u304d<\/h2>\n<p>\u88ab\u6276\u990a\u8005\u3068\u306a\u308b\u4eba\u306f\u3001\u6276\u990a\u8005\u306b\u6276\u990a\u3055\u308c\u3066\u3044\u308b\u5bb6\u65cf\u3067\u3042\u308a\u3001\u305d\u306e\u72b6\u6cc1\u304c\u5909\u5316\u3059\u308b\u3053\u3068\u3067\u5897\u3048\u305f\u308a\u6e1b\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u306a\u308b\u4eba\u304c\u5897\u3048\u308b\u3068\u3001\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u3092\u3057\u306a\u3044\u3067\u4fdd\u967a\u304c\u9069\u7528\u3055\u308c\u308b\u4eba\u304c\u5897\u3048\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u7121\u6761\u4ef6\u3067\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u88ab\u6276\u990a\u8005\u304c\u5897\u3048\u305f\u5834\u5408\u306b\u306f\u3001\u6276\u990a\u306b\u5165\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308b\u305f\u3081\u306b\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\uff08\u79fb\u52d5\uff09\u5c4a\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u7570\u52d5\u5c4a\u4ee5\u5916\u306b\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u6dfb\u4ed8\u66f8\u985e\u304c\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"fc-bcyl\">\u88ab\u6276\u990a\u8005\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3057\u3001\u305d\u306e\u66f8\u985e\u3092\u7570\u52d5\u5c4a\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/span><\/strong>\u3002<\/p>\n<h3>\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5<\/h3>\n<p>\u5bb6\u65cf\u3092\u65b0\u305f\u306b\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u3059\u308b\u5834\u5408\u3001<strong><span class=\"fc-bcyl\">\u3069\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3082\u300c\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005(\u7570\u52d5)\u5c4a\u300d\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/span><\/strong>\u3002<\/p>\n<blockquote><p>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2021\/11\/581df5da84733947fb8c0d5d07432f38.jpg\" alt=\"\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005(\u7570\u52d5)\u5c4a\" width=\"640\" height=\"905\" class=\"alignnone size-full wp-image-15619\" srcset=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2021\/11\/581df5da84733947fb8c0d5d07432f38.jpg 640w, https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2021\/11\/581df5da84733947fb8c0d5d07432f38-283x400.jpg 283w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/shinsei\/kounen\/tekiyo\/hihokensha\/20141224.files\/01.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a>\n<\/p><\/blockquote>\n<p>\u300c\u4e8b\u696d\u4e3b\u8a18\u8f09\u6b04\u300d\u306b\u306f\u3001\u4f1a\u793e\u304c\u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u3084\u540d\u79f0\u3001\u4e8b\u696d\u4e3b\u306e\u6c0f\u540d\u3001\u96fb\u8a71\u756a\u53f7\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u300cA.\u88ab\u4fdd\u967a\u8005\u6b04\u300d\u306b\u306f\u3001\u88ab\u4fdd\u967a\u8005\u304c\u81ea\u8eab\u306e\u6c0f\u540d\u3084\u751f\u5e74\u6708\u65e5\u3001\u500b\u4eba\u756a\u53f7\u3001\u5e74\u53ce\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>B\u304b\u3089D\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u8a72\u5f53\u3059\u308b\u88ab\u6276\u990a\u8005\u306b\u5fdc\u3058\u3066\u3001\u5fc5\u8981\u306a\u9805\u76ee\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u3010\u30b1\u30fc\u30b9\u5225\u3011\u5bb6\u65cf\u3092\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u3068\u304d\u306e\u5fc5\u8981\u66f8\u985e<\/h2>\n<table class=\"sy_post_table\">\n<tbody>\n<tr>\n<th rowspan=\"2\">&nbsp;<\/th>\n<th colspan=\"4\">\u88ab\u6276\u990a\u8005<\/th>\n<\/tr>\n<tr>\n<th>\u914d\u5076\u8005<\/th>\n<th>\u5b50\u3069\u3082<\/th>\n<th>\u7236\u6bcd<\/th>\n<th>\u7525\u30fb\u59ea<\/th>\n<\/tr>\n<tr>\n<th>\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\u7570\u52d5\u5c4a<\/th>\n<td>\u25cb<\/td>\n<td>\u25cb<\/td>\n<td>\u25cb<\/td>\n<td>\u25cb<\/td>\n<\/tr>\n<tr>\n<th>\u88ab\u6276\u990a\u8005\u306e\u6238\u7c4d\u8b04\u672c\u30fb\u6238\u7c4d\u6284\u672c\u304b\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/th>\n<td>\u25cb<\/td>\n<td>\u25cb<\/td>\n<td>\u25cb<\/td>\n<td>\u25cb<\/td>\n<\/tr>\n<tr>\n<th>\u53ce\u5165\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u66f8\u985e<\/th>\n<td>\u25cb<\/td>\n<td>-<\/td>\n<td>\u25cb<\/td>\n<td>\u25cb<\/td>\n<\/tr>\n<tr>\n<th>\u88ab\u4fdd\u967a\u8005\u4e16\u5e2f\u306e\u5168\u54e1\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4f4f\u6c11\u7968<\/th>\n<td>-<\/td>\n<td>-<\/td>\n<td>-<\/td>\n<td>\u25cb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5bb6\u65cf\u3092\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005(\u7570\u52d5)\u5c4a\u3068\u3068\u3082\u306b\u88ab\u6276\u990a\u8005\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u305f\u6dfb\u4ed8\u8cc7\u6599\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6dfb\u4ed8\u8cc7\u6599\u306f\u3001\u88ab\u6276\u990a\u8005\u306e\u7acb\u5834\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u30b1\u30fc\u30b9\u5225\u306b\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u3068\u304d\u306e\u5fc5\u8981\u66f8\u985e\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b1\u30fc\u30b91\uff1a\u7d50\u5a5a\u3057\u305f\u914d\u5076\u8005\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b<\/h3>\n<div class=\"referencebBox\">\n<ul>\n<li>\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a<\/li>\n<li>\u88ab\u6276\u990a\u8005\u306e\u6238\u7c4d\u8b04\u672c\u30fb\u6238\u7c4d\u6284\u672c\u304b\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/li>\n<li>\u53ce\u5165\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u66f8\u985e\uff08\u9000\u8077\u8a3c\u660e\u66f8\u3084\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u96e2\u8077\u7968\u306e\u30b3\u30d4\u30fc\u3001\u78ba\u5b9a\u7533\u544a\u306e\u30b3\u30d4\u30fc\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5bb6\u65cf\u3092\u65b0\u305f\u306b\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u3059\u308b\u5834\u5408\u3067\u591a\u3044\u306e\u304c\u3001\u7d50\u5a5a\u3057\u3066\u914d\u5076\u8005\u3092\u88ab\u6276\u990a\u8005\u3068\u3059\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b\u5834\u5408\u306f\u3001<strong><span class=\"fc-bcyl\">\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a\u306e\u300cB.\u914d\u5076\u8005\u3067\u3042\u308b\u88ab\u6276\u990a\u8005\u6b04\u300d\u3092\u4f7f\u7528<\/span><\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u3001<strong><span class=\"fc-bcyl\">\u88ab\u6276\u990a\u8005\u306e\u6238\u7c4d\u8b04\u672c\u30fb\u6238\u7c4d\u6284\u672c\u304b\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/span><\/strong>\u3092\u63d0\u51fa\u3057\u3066\u3001\u88ab\u4fdd\u967a\u8005\u3068\u306e\u7d9a\u67c4\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u88ab\u4fdd\u967a\u8005\u3068\u88ab\u6276\u990a\u8005\u306b\u306a\u308d\u3046\u3068\u3059\u308b\u4eba\u304c\u3068\u3082\u306b\u500b\u4eba\u756a\u53f7\u3092\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3057\u3066\u3044\u308c\u3070\u3001\u6dfb\u4ed8\u66f8\u985e\u306f\u4e0d\u8981\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u5834\u5408\u3001\u914d\u5076\u8005\u306e\u53ce\u5165\u91d1\u984d\u304c\u6761\u4ef6\u3092\u6e80\u305f\u3059\u304b\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d50\u5a5a\u3057\u3066\u9000\u8077\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u524d\u306e\u4e8b\u696d\u6240\u304b\u3089\u767a\u884c\u3055\u308c\u305f\u9000\u8077\u8a3c\u660e\u66f8\u3084\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u96e2\u8077\u7968\u306e\u30b3\u30d4\u30fc\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u8a3c\u660e\u66f8\u307e\u305f\u306f\u975e\u8ab2\u7a0e\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u96c7\u7528\u4fdd\u967a\u53d7\u7d66\u8cc7\u683c\u8a3c\u306e\u30b3\u30d4\u30fc\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u305d\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u30b3\u30d4\u30fc\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3001\u4e8b\u696d\u4e3b\u306e\u8a3c\u660e\u304c\u3042\u308c\u3070\u3053\u308c\u3089\u306e\u6dfb\u4ed8\u66f8\u985e\u306f\u4e0d\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u5b9f\u969b\u306f\u53ce\u5165\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306f\u63d0\u51fa\u3057\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b1\u30fc\u30b92\uff1a\u751f\u307e\u308c\u305f\u5b50\u3069\u3082\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b<\/h3>\n<div class=\"referencebBox\">\n<ul>\n<li>\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a<\/li>\n<li>\u88ab\u6276\u990a\u8005\u306e\u6238\u7c4d\u8b04\u672c\u30fb\u6238\u7c4d\u6284\u672c\u304b\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/li>\n<\/ul>\n<\/div>\n<p>\u914d\u5076\u8005\u3092\u88ab\u6276\u990a\u8005\u306b\u3057\u305f\u5f8c\u306b\u5b50\u3069\u3082\u304c\u751f\u307e\u308c\u3066\u3001\u305d\u306e\u5b50\u3069\u3082\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b50\u3069\u3082\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b\u969b\u306f\u3001<strong><span class=\"fc-bcyl\">\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a\u306e\u300cC.\u305d\u306e\u4ed6\u306e\u88ab\u6276\u990a\u8005\u6b04\u300d\u3092\u4f7f\u7528\u3057\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u5b50\u3069\u3082\u306e\u6c0f\u540d\u3084\u751f\u5e74\u6708\u65e5\u3001\u500b\u4eba\u756a\u53f7\u3084\u7d9a\u67c4\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u6dfb\u4ed8\u66f8\u985e\u306f\u3001\u914d\u5076\u8005\u306e\u5834\u5408\u3068\u540c\u3058\u304f\u3001\u7d9a\u67c4\u78ba\u8a8d\u304c\u3067\u304d\u308b\u3082\u306e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6238\u7c4d\u8b04\u672c\u3084\u4f4f\u6c11\u7968\u306a\u3069\u3092\u63d0\u51fa\u3057\u307e\u3059\u304c\u3001\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u6dfb\u4ed8\u66f8\u985e\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u30b1\u30fc\u30b93\uff1a\u7236\u6bcd\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b<\/h3>\n<div class=\"referencebBox\">\n<ul>\n<li>\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a<\/li>\n<li>\u88ab\u6276\u990a\u8005\u306e\u6238\u7c4d\u8b04\u672c\u30fb\u6238\u7c4d\u6284\u672c\u304b\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/li>\n<li>\u53ce\u5165\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u66f8\u985e\uff08\u9000\u8077\u8a3c\u660e\u66f8\u3084\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u96e2\u8077\u7968\u306e\u30b3\u30d4\u30fc\u3001\u78ba\u5b9a\u7533\u544a\u306e\u30b3\u30d4\u30fc\u3001\u5e74\u91d1\u984d\u306e\u6539\u5b9a\u901a\u77e5\u66f8\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u7236\u6bcd\u3092\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u3059\u308b\u5834\u5408\u306f\u3001<strong><span class=\"fc-bcyl\">\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a\u306e\u300cC.\u305d\u306e\u4ed6\u306e\u88ab\u6276\u990a\u8005\u6b04\u300d<\/span><\/strong>\u306b\u500b\u4eba\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d9a\u67c4\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u306e\u53d6\u6271\u3044\u306f\u3001\u914d\u5076\u8005\u3084\u5b50\u3069\u3082\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7236\u6bcd\u3092\u88ab\u6276\u990a\u8005\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e<strong><span class=\"fc-bcyl\">\u53ce\u5165\u91d1\u984d\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u7236\u6bcd\u304c\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5e74\u91d1\u984d\u306e\u6539\u5b9a\u901a\u77e5\u66f8\u306a\u3069\u3001\u73fe\u5728\u53d7\u7d66\u3057\u3066\u3044\u308b\u5e74\u91d1\u306e\u984d\u304c\u308f\u304b\u308b\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30b1\u30fc\u30b94\uff1a\u7525\u30fb\u59ea\u306a\u3069\u3092\u88ab\u6276\u990a\u8005\u306b\u3059\u308b<\/h3>\n<div class=\"referencebBox\">\n<ul>\n<li>\u5065\u5eb7\u4fdd\u967a\u88ab\u6276\u990a\u8005\uff08\u7570\u52d5\uff09\u5c4a<\/li>\n<li>\u88ab\u6276\u990a\u8005\u306e\u6238\u7c4d\u8b04\u672c\u30fb\u6238\u7c4d\u6284\u672c\u304b\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/li>\n<li>\u53ce\u5165\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u66f8\u985e\uff08\u9000\u8077\u8a3c\u660e\u66f8\u3084\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u96e2\u8077\u7968\u306e\u30b3\u30d4\u30fc\u3001\u78ba\u5b9a\u7533\u544a\u306e\u30b3\u30d4\u30fc\u3001\u5e74\u91d1\u984d\u306e\u6539\u5b9a\u901a\u77e5\u66f8\uff09<\/li>\n<li>\u88ab\u4fdd\u967a\u8005\u4e16\u5e2f\u306e\u5168\u54e1\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4f4f\u6c11\u7968<\/li>\n<\/ul>\n<\/div>\n<p>\u7525\u3084\u59ea\u306a\u3069\u3092\u793e\u4f1a\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u3059\u308b\u969b\u306f\u3001<strong><span 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