{"id":272141,"date":"2026-04-02T10:15:17","date_gmt":"2026-04-02T01:15:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272141"},"modified":"2026-03-31T18:40:03","modified_gmt":"2026-03-31T09:40:03","slug":"international-article-346","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-346\/","title":{"rendered":"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c63\u56de\u3011\u300cDCF\u6cd5\u3092\u7528\u3044\u3066\u7b97\u51fa\u3057\u305f\u5916\u56fd\u682a\u5f0f\u8a55\u4fa1\u984d\u306e\u5408\u7406\u6027\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #006400;\">\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009<\/span><\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u56fd\u969b\u7a0e\u52d9<span style=\"color: #333399;\">\uff31<\/span>\uff06<span style=\"color: #800000;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c63\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cDCF\u6cd5\u3092\u7528\u3044\u3066\u7b97\u51fa\u3057\u305f\u5916\u56fd\u682a\u5f0f\u8a55\u4fa1\u984d\u306e\u5408\u7406\u6027\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u971e\u3000\u6674\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n\u56fd\u5916\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u306e\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3044\u3066\u3001DCF\u6cd5\u306b\u3088\u308a\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u8b72\u6e21\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3001\u540c\u5b50\u4f1a\u793e\u304c\u53c2\u52a0\u3059\u308bCMS\u306b\u5bfe\u3059\u308b\u9810\u3051\u91d1\u306f\u3001\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u3068\u3057\u3066\u682a\u5f0f\u8b72\u6e21\u4fa1\u984d\u3092\u69cb\u6210\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n\u4f01\u696d\u306eFCF\u306e\u5275\u51fa\u306b\u8ca2\u732e\u3057\u306a\u3044\u8cc7\u7523\u3092\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u3068\u3057\u3066\u4e8b\u696d\u4fa1\u5024\u306b\u52a0\u7b97\u3059\u308b\u3068\u3044\u3046DCF\u6cd5\u306e\u8003\u3048\u65b9\u304b\u3089\u3059\u308c\u3070\u3001\u4f59\u5270\u73fe\u9810\u91d1\u306e\u984d\u306f\u3001\u3042\u304f\u307e\u3067\u4fdd\u6709\u73fe\u9810\u91d1\u306e\u984d\u304b\u3089\u4e8b\u696d\u7528\u73fe\u9810\u91d1\u306e\u984d\u3092\u9664\u3044\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308a\u3001\u4fdd\u6709\u3059\u308b\u73fe\u9810\u91d1\u306e\u5168\u984d\u3092\u4f59\u5270\u73fe\u9810\u91d1\u3068\u3057\u3066\u6271\u3046\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u6b63\u5f53\u5316\u3055\u308c\u308b\u306e\u306f\u3001\u95a2\u4fc2\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3044\u3066\u7570\u8b70\u304c\u306a\u3044\u5834\u5408\u7b49\u306e\u7c21\u4fbf\u306a\u65b9\u6cd5\u3068\u3057\u3066\u3053\u308c\u3092\u7528\u3044\u308b\u5834\u5408\u3067\u3042\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf\u3014\u89e3\u8aac\u3015\u25cf<span style=\"color: #cd853f;\">\u25cf<\/span>\u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3051\u308b\u682a\u5f0f\u306e\u8a55\u4fa1\u984d<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000DCF\u6cd5\u3092\u7528\u3044\u305f\u682a\u5f0f\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>DCF\u6cd5<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f01\u696d\u306b\u3064\u3044\u3066\u5c06\u6765\u671f\u5f85\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u5f53\u8a72\u5229\u76ca\u306e\u5909\u52d5\u30ea\u30b9\u30af\u7b49\u3092\u53cd\u6620\u3057\u305f\u5272\u5f15\u7387\u306b\u3088\u308a\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u5f15\u3044\u3066\u682a\u5f0f\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u624b\u6cd5\u3067\u3042\u308a\u3001\u53ce\u76ca\u306b\u7740\u76ee\u3057\u3066\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u4ee3\u8868\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000Discount Cash Flow\u3002\u5272\u5f15\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5\u3002<\/span><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f01\u696d\u306e\u4e8b\u696d\u8a08\u753b\u306b\u57fa\u3065\u304d\u5c06\u6765\u306eFCF<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3092\u898b\u7a4d\u3082\u308a\u3001\u5e74\u6b21\u3054\u3068\u306b\u5272\u5f15\u7387\u3092\u7528\u3044\u3066\u73fe\u5728\u4fa1\u5024\u306e\u7dcf\u548c\uff08\u4e8b\u696d\u4fa1\u5024\uff09\u3092\u6c42\u3081\u3001\u5f53\u8a72\u4e8b\u696d\u4fa1\u5024\u306b\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u52a0\u7b97\u3057\u3066\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u51fa\u3057\u3001\u4f01\u696d\u4fa1\u5024\u304b\u3089\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u6642\u4fa1\u3092\u6e1b\u7b97\u3057\u3066\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u4fa1\u5024\uff08\u682a\u5f0f\u4fa1\u5024\uff09\u3092\u6c42\u3081\u308b\u624b\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000Free Cash Flow\u3002\u4f01\u696d\u306e\u4e8b\u696d\u6d3b\u52d5\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u304b\u3089\u4e8b\u696d\u6d3b\u52d5\u7dad\u6301\u306e\u305f\u3081\u306b\u5fc5\u7528\u306a\u6295\u8cc7\u3092\u5dee\u3057\u5f15\u304f\u306a\u3069\u3057\u3066\u7b97\u5b9a\u3057\u305f\u91d1\u984d\uff08\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u4ee4\u548c\uff13\u5e74\uff13\u670825\u65e5\u88c1\u6c7a\uff09\u3002<\/span><\/p>\n<p>DCF\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u4e8b\u696d\u4fa1\u5024\u306b\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u52a0\u7b97\u3057\u3066\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3053\u308d\u3001\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u3068\u306f\u3001\u4e00\u822c\u306b\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f01\u696d\u306e\u4e8b\u696d\u3068\u76f4\u63a5\u95a2\u4fc2\u3057\u306a\u3044\u3082\u306e\u3067\u3001\u540c\u4f01\u696d\u306b\u304a\u3051\u308bFCF\u306e\u5275\u51fa\u306b\u8ca2\u732e\u3057\u3066\u304a\u3089\u305a\u3001\u540c\u4f01\u696d\u306e\u4e8b\u696d\u4e0a\u3001\u305d\u306e\u51e6\u5206\u306b\u3064\u3044\u3066\u5236\u7d04\u306e\u306a\u3044\u8cc7\u7523\u3092\u3044\u3046\u3002\u4f59\u5270\u8cc7\u91d1\u3001\u904a\u4f11\u4e0d\u52d5\u7523\u3001\u6295\u6a5f\u76ee\u7684\u306e\u6709\u4fa1\u8a3c\u5238\u7b49\u304c\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u5178\u578b\u4f8b\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u4f01\u696d\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u73fe\u9810\u91d1\u306f\u3001\u5fc5\u8981\u904b\u8ee2\u8cc7\u672c\u306e\u4e00\u90e8\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u4f59\u5270\u8cc7\u91d1\u306b\u306f\u542b\u307e\u308c\u305a\u3001\u55b6\u696d\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u73fe\u9810\u91d1\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\u73fe\u9810\u91d1\u304c\u3001\u4f59\u5270\u8cc7\u91d1\u3068\u3057\u3066\u4e8b\u696d\u4fa1\u5024\u306b\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u4f01\u696d\u304c\u5c06\u6765\u751f\u307f\u51fa\u3059\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u5168\u3066\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u623b\u3057\u3066\u5408\u8a08\u3059\u308bDCF\u6cd5\u304c\u4fa1\u5024\u8a55\u4fa1\u306e\u624b\u6cd5\u3068\u3057\u3066\u9069\u3057\u3066\u304a\u308a\u3001\u78ba\u304b\u306a\u6839\u62e0\u306e\u3042\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u5165\u624b\u3067\u304d\u308b\u9650\u308a\u306b\u304a\u3044\u3066\u306fDCF\u6cd5\u304c\u6700\u3082\u6b63\u78ba\u306b\u4f01\u696d\u4fa1\u5024\u3092\u63a8\u5b9a\u3067\u304d\u308b\u624b\u6cd5\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u4fc2\u308b\u4ee4\u548c\u5143\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001DCF\u6cd5\u306f\u3001\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u7b97\u5b9a\u65b9\u6cd5\u306e\uff11\u3064\u3068\u3057\u3066\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u56fd\u7a0e\u5e81HP\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u53c2\u8003\u4e8b\u4f8b\u96c6<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf#page=100\" target=\"_blank\" rel=\"noopener\">\u3010\u4e8b\u4f8b24\u3011<\/a>\u53c2\u7167\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b7\u30b9\u30c6\u30e0\uff08CMS<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><strong>\uff09\u306e\u79fb\u8ee2\u4fa1\u683c\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000Cash Management System\u3002<\/span><\/p>\n<p>2022\u5e74\uff11\u6708\u306b\u516c\u8868\u3055\u308c\u305fOECD\u79fb\u8ee2\u4fa1\u683c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4ee5\u4e0b\u300c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30fb\u30b7\u30b9\u30c6\u30e0\uff08CMS\uff09\u3068\u3055\u308c\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0\u306b\u4fc2\u308b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7b2c10\u7ae0\u306e\u30d1\u30e910.109\u304b\u308910.114\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5b9a\u7fa9\u3001\u5c0e\u5165\u30e1\u30ea\u30c3\u30c8\u53ca\u3073\u5178\u578b\u7684\u985e\u578b\u7b49\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002\u305d\u3053\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0\u306e\u5c0e\u5165\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001<span style=\"color: #006400;\">\u2460<\/span>\u5916\u90e8\u304b\u3089\u306e\u8cc7\u91d1\u8abf\u9054\u306e\u524a\u6e1b\u306b\u3088\u308b\u52b9\u7387\u7684\u30fb\u52b9\u679c\u7684\u306a\u6d41\u52d5\u6027\u7ba1\u7406\u306e\u5b9f\u73fe\u3001<span style=\"color: #006400;\">\u2461<\/span>\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u306e\u652f\u6255\u5229\u606f\u306e\u524a\u6e1b\u3068\u4f59\u5270\u8cc7\u91d1\u306e\u96c6\u7d04\u306b\u3088\u308b\u30ea\u30bf\u30fc\u30f3\u306e\u5411\u4e0a\u3092\u901a\u3058\u305f\u7d4c\u6e08\u7684\u52b9\u679c\u306e\u5b9f\u73fe\u3001\u53ca\u3073<span style=\"color: #006400;\">\u2462<\/span>\u9280\u884c\u53d6\u5f15\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u30d1\u30e910.109\uff09\u3002<\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0\u306e\u5178\u578b\u7684\u306a\u985e\u578b\u3068\u3057\u3066\u3001\u30d5\u30a3\u30b8\u30ab\u30eb\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0\u3068\u30ce\u30fc\u30b7\u30e7\u30ca\u30eb\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0\u304c\u3042\u308b\u304c\u3001\u524d\u8005\u306f\u3001\u5404\u53c2\u52a0\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u30d7\u30fc\u30ea\u30f3\u30b0\u53e3\u5ea7\u306e\u6b8b\u9ad8\u304c\u30bc\u30ed\u306b\u306a\u308b\u3088\u3046\u306b\u3001\u30d7\u30fc\u30eb\u30fb\u30ea\u30fc\u30c0\u30fc\u306e\u53e3\u5ea7\u3068\u306e\u95a2\u4fc2\u3067\u6bce\u65e5\u81ea\u52d5\u7684\u306b\u8cc7\u91d1\u306e\u79fb\u52d5\u304c\u884c\u308f\u308c\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u30bc\u30ed\u30d0\u30e9\u30f3\u30b9\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u3002\u5f8c\u8005\u306e\u5834\u5408\u3001\u53c2\u52a0\u4f1a\u793e\u306f\u7279\u5b9a\u306e\u9280\u884c\u306e\u540c\u4e00\u652f\u5e97\u5185\u306b\u30d7\u30fc\u30ea\u30f3\u30b0\u5c02\u7528\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3001\u5404\u53c2\u52a0\u4f1a\u793e\u306f\u3001\u4f59\u5270\u8cc7\u91d1\u304c\u3042\u308c\u3070\u5f53\u8a72\u5c02\u7528\u53e3\u5ea7\u306b\u9810\u91d1\u3057\u3001\u8cc7\u91d1\u4e0d\u8db3\u304c\u3042\u308c\u3070\u5f53\u8a72\u652f\u5e97\u304b\u3089\u501f\u308a\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u7591\u4f3c\u7684\u306b\u8cc7\u91d1\u904e\u4e0d\u8db3\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u3068\u308b\u3053\u3068\u306b\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u672c\u7a3f\u306e\u4f5c\u6210\u306b\u304a\u3044\u3066PWC\u300c<a title=\"PwC\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.pwc.com\/jp\/ja\/knowledge\/column\/digital-tax\/assets\/pdf\/tp-insight-20221227-3.pdf\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u53d6\u5f15\u79fb\u8ee2\u4fa1\u683c\u30b7\u30ea\u30fc\u30ba \u7b2c\uff13\u56de\uff1a\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0<\/a>\u300d\u3092\u53c2\u8003\u3068\u3057\u305f\u3002<\/span><\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u500b\u5225\u306e\u91d1\u878d\u53d6\u5f15\u306b\u3088\u308a\u69cb\u6210\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u306f\u3001\u30d7\u30fc\u30eb\u30fb\u30ea\u30fc\u30c0\u30fc\u3068\u5404\u53c2\u52a0\u4f1a\u793e\u304c\u6388\u53d7\u3059\u308b\u91d1\u5229\u6c34\u6e96\u304c\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u554f\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff14\u5e74\uff16\u670810\u65e5\u4ed8\u3067\u6539\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/00.htm\" target=\"_blank\" rel=\"noopener\">\u79fb\u8ee2\u4fa1\u683c\u4e8b\u52d9\u904b\u55b6\u6307\u91dd<\/a>\u300d\u3067\u306f\u3001\u305d\u306e\uff13\uff0d\uff17\uff08\uff13\uff09\u306e\uff08\u6ce8\uff09\u3067\u3001\u300c\uff08\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u8ca1\u52d9\uff09\u6d3b\u52d5\u3092\u901a\u3058\u3066\u79fb\u8ee2\u3055\u308c\u308b\u5f53\u8a72\u6cd5\u4eba\u53ca\u3073\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u8005\u306e\u8cc7\u91d1\u6b8b\u9ad8\u3092\u542b\u3080\u5f53\u8a72\u6d3b\u52d5\u306b\u4fc2\u308b\u5168\u4f53\u306e\u72b6\u6cc1\u306b\u914d\u610f\u3057\u3001\u5f53\u8a72\u6d3b\u52d5\u3092\u901a\u3058\u3066\u5f53\u8a72\u6cd5\u4eba\u53ca\u3073\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u8005\u304c\u610f\u56f3\u7684\u306b\u5354\u8abf\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u751f\u305a\u308b\u5f53\u8a72\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u76f8\u4e92\u4f5c\u7528\u306b\u3088\u308a\u5f53\u8a72\u6cd5\u4eba\u53ca\u3073\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u8005\u306e\u652f\u6255\u3046\u3079\u304d\u5229\u606f\u306e\u6e1b\u5c11\u53c8\u306f\u53d7\u3051\u53d6\u308b\u3079\u304d\u5229\u606f\u306e\u5897\u52a0\u305d\u306e\u4ed6\u306e\u4fbf\u76ca\uff08\u62ec\u5f27\u5185\u7565\uff09\u304c\u751f\u3058\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u691c\u8a0e\u3082\u884c\u3046\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002\u300d\u3068\u5b9a\u3081\u3001\u305d\u306e\uff13\uff0d\uff18\uff08\uff17\uff09\u3067\u3001\u300c\u91d1\u878d\u53d6\u5f15\u306b\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u4e0a\u306e\u6d3b\u52d5\u306b\u3064\u3044\u3066\u72ec\u7acb\u4f01\u696d\u9593\u4fa1\u683c\u306e\u691c\u8a0e\u3092\u884c\u3046\u5834\u5408\u306b\u304a\u3044\u3066\u3001\uff13\uff0d\uff17\uff08\uff13\uff09\u306e\u691c\u8a0e\u306b\u3088\u308a\u76f8\u4e92\u4f5c\u7528\u306b\u3088\u308b\u5171\u901a\u4fbf\u76ca\u304c\u751f\u3058\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u76f8\u4e92\u4f5c\u7528\u306b\u3088\u308b\u5171\u901a\u4fbf\u76ca\u306e\u984d\u304c\u72ec\u7acb\u4f01\u696d\u539f\u5247\u306b\u5373\u3057\u3066\u5f53\u8a72\u6cd5\u4eba\u53ca\u3073\u5f53\u8a72\u56fd\u5916\u95a2\u9023\u8005\u306b\u9069\u5207\u306b\u914d\u5206\u3055\u308c\u3066\u3044\u308b\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d7\u30fc\u30ea\u30f3\u30b0\u306b\u4fc2\u308b\u8a2d\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/010601\/pdf\/bessatsu.pdf#page=45\" target=\"_blank\" rel=\"noopener\">\u3010\u4e8b\u4f8b\uff17\u3011<\/a>\u3092\u53c2\u7167\u3002<\/span><\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001CMS\u306b\u4fc2\u308b\u8cc7\u91d1\u304cDCF\u6cd5\u4e0a\u306e\u682a\u5f0f\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u542b\u307e\u308c\u308b\u304b\u5426\u304b\u304c\u4e89\u308f\u308c\u305f\u30d1\u30ca\u30bd\u30cb\u30c3\u30af\u306e\u88c1\u5224\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u88c1\u5224\u4f8b<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px; text-align: center;\"><strong>\u300a\u6771\u4eac\u5730\u88c1\u4ee4\u548c\uff17\u5e74\uff15\u670828\u65e5\u5224\u6c7a\uff08\u4ee4\u548c\uff13\u5e74\uff08\u884c\u30a6\uff09\u7b2c484\u53f7\uff09\u300b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span><\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000TAINS\u30b3\u30fc\u30c9\uff1aZ888-2752<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u56fd\u5185\u5916\u306b\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u4fc2\u4f1a\u793e\u3092\u6709\u3059\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u89aa\u6cd5\u4eba\u3067\u3042\u308b\u539f\u544a\uff38\u306f\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u6d77\u5916\u306b\u304a\u3051\u308b\u5404\u5730\u57df\u306e\u6301\u682a\u4f1a\u793e\u306e\u6a5f\u80fd\u3092\u5404\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u304b\u3089\u30aa\u30e9\u30f3\u30c0\u5b50\u4f1a\u793e\uff2e\u793e\u306b\u7d71\u5408\u3059\u308b\u305f\u3081\u3001\u7c73\u56fd\u5b50\u4f1a\u793e\uff21\u793e\u306e\u682a\u5f0f\u3092\uff2e\u793e\u306b\u8b72\u6e21\u3057\uff08\u4ee5\u4e0b\uff21\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u6642\u671f\u3092\u300c\u672c\u4ef6\u8b72\u6e21\u6642\u300d\u3068\u3044\u3046\uff09\u3001\u305d\u306e\u8b72\u6e21\u4fa1\u683c\u3092\u3082\u3063\u3066\u6cd5\u4eba\u7a0e\u6cd561\u6761\u306e\uff12\u7b2c\uff11\u9805\uff11\u53f7\u306e\u5b9a\u3081\u308b\u300c\u8b72\u6e21\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u300d\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3068\u3053\u308d\u3001\u51e6\u5206\u884c\u653f\u5e81\uff39\u304b\u3089\u3001\u5f53\u8a72\u8b72\u6e21\u4fa1\u683c\u306f\u9069\u6b63\u306a\u8a55\u4fa1\u984d\u3088\u308a\u3082\u904e\u5c11\u3067\u3042\u308a\u3001\u305d\u306e\u5dee\u984d\u306f\u6709\u4fa1\u8a3c\u5238\u8b72\u6e21\u5229\u76ca\u984d\u3068\u3057\u3066\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u3001\u304b\u3064\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd568\u6761\u306e88\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u540c\u6761\uff13\u9805\u306b\u3088\u308a\u305d\u306e\u5168\u984d\u304c\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u306a\u3069\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u5897\u984d\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u53d7\u3051\u305f\u3002\u672c\u4ef6\u306e\u4e89\u70b9\u306f\u3001\uff21\u793e\u682a\u5f0f\u306e\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3001\uff21\u793e\u304c\u4fdd\u6709\u3059\u308b\u540c\u793e\u306e\u5b8c\u5168\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff23\u793e\uff08\u7c73\u56fd\uff09\u306eDCF\u6cd5\u306b\u3088\u308b\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u4e8b\u696d\u7528\u73fe\u9810\u91d1\u53ca\u3073\u4f59\u5270\u73fe\u9810\u91d1\u306e\u984d\u306e\u4e89\u3044\u3067\u3042\u308b\u3002<\/p>\n<p>\uff38\u306f\u3001\uff23\u793e\u306eDCF\u6cd5\u306b\u57fa\u3065\u304f\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3001\uff23\u793e\u304c\u53c2\u52a0\u3059\u308bCMS\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6CMS\u300d\u3068\u3044\u3046\uff09\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u3046\u3061\u3001\u5076\u767a\u50b5\u52d9\u76f8\u5f53\u984d\u53ca\u3073\u4ed6\u793e\u3078\u306e\u51fa\u8cc7\u91d1\u984d\u306e\u5408\u8a08\uff11\u51049,770\u4e07\u7c73\u30c9\u30eb\u3092\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u3068\u3057\u3001\u3053\u308c\u306b\u3088\u308a\uff21\u793e\u682a\u5f0f\u306e\u4fa1\u984d\u309264\u51041,500\u4e07\u7c73\u30c9\u30eb\u3068\u7b97\u5b9a\u3057\u305f\u3002\u3053\u308c\u306b\u5bfe\u3057\uff39\u306f\u3001\uff23\u793e\u306eCMS\u9810\u3051\u91d1\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6CMS\u9810\u3051\u91d1\u300d\u3068\u3044\u3046\uff09\u306e\u5168\u984d\uff08\uff15\u51046,134\u4e07\u7c73\u30c9\u30eb\uff09\u3092\u975e\u4e8b\u696d\u7528\u8cc7\u7523\u3068\u5224\u65ad\u3057\u3001\u3053\u308c\u306b\u3088\u308a\uff21\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u309267\u51047,864\u4e07\u7c73\u30c9\u30eb\u3068\u7b97\u5b9a\u3057\u305f\u3002\uff23\u793e\u306e\u8a55\u4fa1\u57fa\u6e96\u65e5\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u8a55\u4fa1\u57fa\u6e96\u65e5\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3051\u308b\u73fe\u9810\u91d1\u53ca\u3073\u672c\u4ef6CMS\u9810\u3051\u91d1\u306e\u5185\u8a33\u306f\u4ee5\u4e0b<strong>\u3010\u8868\uff11\u3011<\/strong>\u306e\u3068\u304a\u308a\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8868\uff11\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; table-layout: fixed; font-size: 15px; background-color: #ffffff;\">\n<tbody>\n<tr>\n<th style=\"background-color: #f7f7f7; border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\" colspan=\"2\">\u9805\u76ee<\/th>\n<th style=\"background-color: #f7f7f7; border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u5343\u7c73\u30c9\u30eb<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\" colspan=\"2\">\u73fe\u91d1\u53ca\u3073\u5f53\u5ea7\u9810\u91d1<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">7,447<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\" rowspan=\"3\">\u672c\u4ef6 CMS<br \/>\n\u9810\u3051\u91d1<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: left; vertical-align: middle;\">\u666e\u901a\u9810\u91d1<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">251,218<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: left; vertical-align: middle;\">\u5b9a\u671f\u9810\u91d1<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">300,000<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: left; vertical-align: middle;\">\u65e5\u672c\u5186\u5efa\u3066\u5916\u8ca8\u9810\u91d1\uff08\u7c73\u30c9\u30eb\u63db\u7b97\u984d\uff09<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">10,131<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\" colspan=\"2\">\u5408\u8a08<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">568,796<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-bottom: 20px; margin-top: 20px;\">\uff38\u306f\u4e0a\u8a18\u51e6\u5206\u3092\u4e0d\u670d\u3068\u3057\u3066\u5be9\u67fb\u8acb\u6c42\u3057\u305f\u304c\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306f\u672c\u4ef6CMS\u9810\u3051\u91d1\u306e\u3046\u3061\u3001\u5b9a\u671f\u9810\u91d1\uff13\u5104\u7c73\u30c9\u30eb\u3092\u4f59\u5270\u73fe\u9810\u91d1\u3068\u3057\u3066\uff23\u793e\u682a\u5f0f\u306e\u4fa1\u984d\u3092\u5224\u65ad\u3059\u3079\u304d\u3068\u3057\u3001\u3053\u308c\u306b\u3088\u308a\uff21\u793e\u682a\u5f0f\u8a55\u4fa1\u984d\u309265\u51041,730\u4e07\u7c73\u30c9\u30eb\u3068\u7b97\u5b9a\u3057\u3001\u539f\u51e6\u5206\u306e\u4e00\u90e8\u3092\u53d6\u308a\u6d88\u3057\u305f\u3002<\/p>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u5404\u5f53\u4e8b\u8005\u306b\u3088\u308b\uff21\u793e\u682a\u5f0f\u8a55\u4fa1\u984d\u306f\u4ee5\u4e0b<strong>\u3010\u8868\uff12\u3011<\/strong>\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8868\uff12\u3011<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; table-layout: fixed; font-size: 15px; background-color: #ffffff;\">\n<tbody>\n<tr>\n<th style=\"background-color: #f7f7f7; border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u9805\u76ee<\/th>\n<th style=\"background-color: #f7f7f7; border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u5343\u7c73\u30c9\u30eb<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\uff38\u4e3b\u5f35<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">6,415,000<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">6,517,300<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\uff39\u4e3b\u5f35<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">6,778,640<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"margin-left: 30px; text-indent: -30px; margin-top: 20px;\"><strong>\uff08\uff12\uff09\u3000\u4e89\u70b9\u3068\u5f53\u4e8b\u8005\u306e\u4e3b\u5f35<\/strong><\/h4>\n<p>\u672c\u4ef6\u306e\u4e3b\u306a\u4e89\u70b9\u306f\u3001\uff21\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u3067\u3042\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\u3001DCF\u6cd5\u306b\u3088\u308b\uff23\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\uff23\u793e\u306e\u4e8b\u696d\u7528\u73fe\u9810\u91d1\u53ca\u3073\u4f59\u5270\u73fe\u9810\u91d1\u306e\u984d\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u672c\u4ef6\u306e\u4ed6\u306e\u4e89\u70b9\u306f\u3001\uff21\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08\u63aa\u7f6e\u6cd568\u6761\u306e88\u7b2c\uff11\u9805\uff09\u3092\u9069\u7528\u305b\u305a\u5bc4\u9644\u91d1\u8ab2\u7a0e\uff08\u540c\u6761\uff13\u9805\uff09\u3092\u9069\u7528\u3057\u305f\u3053\u3068\u306e\u662f\u975e\u3067\u3042\u3063\u305f\u304c\u3001\u672c\u4ef6\u3067\u306f\u3001\u4e3b\u305f\u308b\u4e89\u70b9\u306b\u3064\u3044\u3066\uff38\u306e\u8acb\u6c42\u304c\u8a8d\u5bb9\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u6771\u4eac\u5730\u88c1\u306f\u305d\u306e\u5224\u65ad\u3092\u793a\u3055\u306a\u304b\u3063\u305f\u3002\u306a\u304a\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3068\u5bc4\u9644\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u672c\u9023\u8f09<a title=\"\u3008\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u304b\u3089\u307f\u305f\u3009\u56fd\u969b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c50\u56de\u3011\u300c\u56fd\u5916\u95a2\u9023\u8005\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-292\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c50\u56de\u3011<\/a>\u3092\u53c2\u7167\u3002<\/span><\/p>\n<p>\u672c\u4ef6\u306b\u4fc2\u308b\u5f53\u4e8b\u8005\u306e\u4e3b\u306a\u4e3b\u5f35\u306f\u6b21\u306e\u3068\u304a\u308a\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u88c1\u5224\u6240\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u6771\u4eac\u5730\u88c1\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u672c\u4ef6CMS\u9810\u3051\u91d1\u306e\u5168\u984d\u3092\u4f59\u5270\u73fe\u9810\u91d1\u3068\u3059\u3079\u304d\u3068\u3059\u308b\uff39\u306e\u4e3b\u5f35\u3092\u65a5\u3051\u3001\u540c\u9810\u3051\u91d1\u306e\u4e00\u90e8\u3092\u4f59\u5270\u73fe\u9810\u91d1\u3068\u3057\u305f\uff38\u306e\u8a55\u4fa1\u984d\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u3044\u3046\u5224\u65ad\u3092\u793a\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000DCF\u6cd5\u3092\u7528\u3044\u305f\uff23\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u7d99\u7d9a\u4f01\u696d\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u4f01\u696d\u304c\u5c06\u6765\u751f\u307f\u51fa\u3059\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u5168\u3066\u73fe\u5728\u4fa1\u5024\u306b\u5272\u308a\u623b\u3057\u3066\u5408\u8a08\u3059\u308bDCF\u6cd5\u304c\u4fa1\u5024\u8a55\u4fa1\u306e\u624b\u6cd5\u3068\u3057\u3066\u9069\u3057\u3066\u304a\u308a\u3001\u78ba\u304b\u306a\u6839\u62e0\u306e\u3042\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u5165\u624b\u3067\u304d\u308b\u9650\u308a\u306b\u304a\u3044\u3066\u306fDCF\u6cd5\u304c\u6700\u3082\u6b63\u78ba\u306b\u4f01\u696d\u4fa1\u5024\u3092\u63a8\u5b9a\u3067\u304d\u308b\u624b\u6cd5\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u672c\u4ef6\u306b\u304a\u3044\u3066\u3001\uff08\u4e2d\u7565\uff09\u672c\u4ef6\u8b72\u6e21\u6642\u306b\u304a\u3051\u308b\uff23\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5c06\u6765\u306e\u53ce\u76ca\u529b\u306b\u7740\u773c\u3059\u308bDCF\u6cd5\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3042\u308b<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u8a55\u4fa1\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\uff23\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306e\u5408\u7406\u6027\u306b\u3064\u3044\u3066<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"font-size: 12px; color: 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style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3000\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u4ee4\u548c\uff13\u5e74\uff13\u670825\u65e5\u88c1\u6c7a\uff08TAINS\u30b3\u30fc\u30c9\uff1aF0-2-1055\uff09<\/span><\/p>\n<p>\u4e00\u65b9\u3001\u6771\u4eac\u5730\u88c1\u306f\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u672c\u4ef6CMS\u9810\u3051\u91d1\u306e\u3046\u3061\u3001\u5b9a\u671f\u9810\u91d1\u3068\u666e\u901a\u9810\u91d1\u3068\u306e\u9593\u306b\u306f\u3001\u6a5f\u80fd\u7684\u306b\u6709\u610f\u306a\u5dee\u7570\u306f\u306a\u3044\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u4e0a\u8a18\u3067\u8ff0\u3079\u305f\u5e73\u621028\u5e7412\u6708\u672b\u306e\u76f4\u8fd1\uff11\u5e74\u9593\u306e\u5404\u56db\u534a\u671f\u672b\u306b\u304a\u3051\u308b\u72b6\u6cc1\u304b\u3089\u3001\uff13\u5104\u7c73\u30c9\u30eb\u3092\uff23\u793e\u306e\u4f59\u5270\u73fe\u9810\u91d1\u3068\u3057\u3001\u6b8b\u308b\uff12\u51046,879\u4e076,000\u7c73\u30c9\u30eb\uff08\u7b46\u8005\u6ce8\uff1a\u4e0a\u8a18<strong>\uff08\uff11\uff09\u3010\u8868\uff11\u3011<\/strong>\u53c2\u7167\uff09\u3092\u4e8b\u696d\u7528\u73fe\u9810\u91d1\u3067\u3042\u308b\u3068\u3059\u308b\u3053\u3068\u306f\u3001\uff23\u793e\u306e\u4e8b\u696d\u306e\u7279\u6027\u3068\u305d\u308c\u306b\u57fa\u3065\u304f\u73fe\u9810\u91d1\u306e\u5fc5\u8981\u6027\u3092\u9069\u5207\u306b\u8e0f\u307e\u3048\u305f\u3082\u306e\u3068\u306f\u3044\u3044\u96e3\u3044\u304b\u3089\u3001\uff13\u5104\u7c73\u30c9\u30eb\u3092\u4f59\u5270\u73fe\u9810\u91d1\u3068\u3059\u308b\u4e0a\u8a18\u88c1\u6c7a\u306b\u304a\u3051\u308b\u5224\u65ad\u306b\u3082\u5408\u7406\u6027\u304c\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u5224\u793a\u3057\u3001\uff39\u306e\u4e3b\u5f35\u3092\u6392\u65a5\u3057\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd523\u2462\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd523\u6761\uff13\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f6\/4\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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