<\/p>\n

\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002
\n\u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u8cea\u554f\uff09
\n\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u6708\u6b21\u3067\u4e88\u5b9a\u7d0d\u4ed8\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3068\u805e\u304d\u307e\u3057\u305f\u3002
\n\u3069\u3046\u3044\u3046\u3053\u3068\u306a\u306e\u304b\u5177\u4f53\u7684\u306b\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u56de\u7b54\uff09
\n\u3054\u8a8d\u8b58\u306e\u901a\u308a\u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u7fcc\u5e74\u5ea6\u304b\u3089\u6bce\u6708\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u4ed8\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u4e88\u5b9a\u7d0d\u4ed8\u306f\u3001CU\uff08COEFICIENTE DE UTILIDAD POR APLICAR EN EL EJERCICIO SIGUIENTE\uff09\u3068\u547c\u3070\u308c\u308b\u8ab2\u7a0e\u6240\u5f97\u306e\u7387\u3092\u8868\u3059\u6570\u5b57\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002
\n\u3069\u3046\u3044\u3046\u3053\u3068\u304b\u3068\u8a00\u3044\u307e\u3059\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n

\u00a0<\/span><\/td>\n	2019<\/span>\u5e74<\/span><\/td>\n	\u00a0<\/span><\/td>\n	2020<\/span>\u5e74<\/span>1<\/span>\u6708<\/span><\/td>\n	2019<\/span>\u5e74<\/span>2<\/span>\u6708<\/span><\/td>\n<\/tr>\n
\u53ce<\/span>\u76ca<\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a01,000.00 <\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0100.00 <\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0120.00 <\/span><\/td>\n<\/tr>\n
\u8cbb\u7528\uff08\u640d\u91d1\uff09<\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0700.00 <\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0<\/span><\/td>\n<\/tr>\n
\u8ab2<\/span>\u7a0e\u6240<\/span>\u5f97<\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0300.00 <\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a030.00 <\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a036.00 <\/span><\/td>\n<\/tr>\n
\u6cd5\u4eba\u6240\u5f97<\/span>\u7a0e<\/span>(30%)<\/span><\/td>\n	30%<\/span><\/td>\n	\u00a0<\/span><\/td>\n	30%<\/span><\/td>\n	30%<\/span><\/td>\n<\/tr>\n
\u7d0d<\/span>\u7a0e<\/span>\u984d<\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a090.00 <\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a09.00 <\/span><\/td>\n	\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a010.80 <\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0<\/span><\/td>\n<\/tr>\n
CU<\/span>\u203b\u8ab2<\/span>\u7a0e\u6240\u5f97<\/span>\u00f7<\/span>\u53ce<\/span>\u76ca<\/span><\/td>\n	0.3<\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0<\/span><\/td>\n	\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/p>\n 2020\u5e741\u6708\u304b\u3089\u306f\u3001\u53ce\u76ca\u306b\u5bfe\u3057\u30662019\u5e74\u306eCU\u3092\u304b\u3051\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u4eee\u3067\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002 \n\u305d\u306e\u305f\u3081\u4f8b\u3048\u30702020\u5e742\u6708\u306b\u304a\u3044\u3066\u6bce\u6708\u306e\u6708\u6b21\u7d0d\u7a0e\u5f8c\u306b\u8cbb\u7528\u306e\u640d\u91d1\u7b97\u5165\u3001\u4e0d\u7b97\u5165\u306e\u4fee\u6b63\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u30012020\u5e742\u6708\u306b\u304a\u3044\u3066\u7d0d\u3081\u308b\u3079\u304d\u6cd5\u4eba\u6240\u5f97\u7a0e\uff08ISR\uff09\u306f\u5909\u308f\u3089\u306a\u3044\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u203b\u4f46\u3057\u5834\u5408\u306b\u3088\u3063\u3066\u306fIVA\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u4fee\u6b63\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n  <\/p>\n \u3088\u304f\u3042\u308b\u3054\u8cea\u554f\u3068\u3057\u3066\u3001\u6cd5\u4eba\u53d6\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u30013\u6708\u306b\u884c\u3046\u306e\u3067\u3059\u304c\u305d\u306e\u5834\u5408\u3001\u7fcc\u5e74\u5ea6\u306e1\u6708\u304b\u30893\u6708\u306e\u7d0d\u4ed8\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3068\u3044\u3046\u306e\u304c\u3042\u308a\u307e\u3059\u3002 \n\u7d50\u8ad6\u304b\u3089\u8a00\u3044\u307e\u3059\u30681\u6708\u304b\u30893\u6708\u307e\u3067\u306f\u3001CU\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u305d\u306e\u524d\u306e\u5e74\u306eCU\u3092\u4f7f\u7528\u3057\u30014\u6708\u306b\u8abf\u6574\u3092\u3059\u308b\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n  <\/p>\n \u307e\u305f\u3053\u306eCU\u306f\u3001\u6700\u4f4e\u3067\u30825\u5e74\u9593\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002 \n\u3069\u3046\u3044\u3046\u3053\u3068\u304b\u3068\u8a00\u3044\u307e\u3059\u3068\u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u524d\u306e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u524d\u5e74\u5ea6\u3068\u540c\u3058CU\u3092\u4f7f\u7528\u3057\u4e88\u5b9a\u7d0d\u4ed8\u3092\u884c\u3046\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306eCU\u304c\u3001\u3042\u308b\u5e74\u5ea6\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u307e\u3067\u306f\u30015\u5e74\u9593\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n  <\/p>\n \u6700\u5f8c\u306bCU\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 \n<\/p>\n \u4f01\u696d\u306b\u3088\u3063\u3066\u591a\u5c11\u7570\u306a\u308a\u307e\u3059\u304c\u30012018\u5e74\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u3059\u306817\u30da\u30fc\u30b8\u3042\u305f\u308a\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n  <\/p>\n  <\/p>\n \u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30e1\u30ad\u30b7\u30b3\u62e0\u70b9 \n\u6e21\u8fba\u5bdb<\/p>\n <\/p>\n \u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u6700\u65b0\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a72\u5f53\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f53\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Co., Ltd.\uff09\u306f\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"  \u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30e1\u30ad\u30b7\u30b3\u306e\u6e21\u8fba\u3000\u5bdb\u3067\u3059\u3002 \u4eca\u9031\u306f\u30e1\u30ad\u30b7\u30b3\u306e\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3044\u307e\u3059\u3002   \u8cea\u554f\uff09 \u30e1\u30ad\u30b7\u30b3\u3067\u306f\u3001\u6cd5\u4eba\u6240\u5f97\u7a0e\u3092\u6708\u6b21\u3067\u4e88\u5b9a\u7d0d\u4ed8\u3092\u884c\u308f 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