\u76ee\u6b21<\/p>
- 1<\/span> \u307e\u305a\u306f\u8a00\u8449\u306e\u5b9a\u7fa9\u304b\u3089<\/a><\/li>
- 2<\/span> \u3069\u3093\u306a\u88dc\u52a9\u91d1\u304c\u3042\u308b\uff1f<\/a><\/li>
- 3<\/span> \u4f1a\u8a08\uff1a\u8cc7\u7523\u8cfc\u5165\u306b\u95a2\u3059\u308b\u304b\u5426\u304b\u3067\u5927\u9055\u3044<\/a><\/li>
- 4<\/span> \u4f1a\u8a08\uff1a\u8cbb\u7528\u3068\u76f8\u6bba\u3059\u3079\u304d\u3067\u306f\u306a\u3044\uff1f<\/a><\/li>
- 5<\/span> \u7a0e\u52d9\uff1a\u8ab2\u7a0e\u6240\u5f97\u304b\u3069\u3046\u304b\u306f\u653f\u5e9c\u6b21\u7b2c\uff1f<\/a><\/li>
- 6<\/span> \u3010 Wiki-Investment \u3011<\/a>
- 6.1<\/span> \uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e <\/a><\/li><\/ul><\/li><\/ul><\/div>\n
\u307e\u305a\u306f\u8a00\u8449\u306e\u5b9a\u7fa9\u304b\u3089<\/u><\/strong><\/span><\/h2>\n
\u88dc\u52a9\u91d1\u3068\u4f3c\u305f\u8a00\u8449\u306b\u3001\u52a9\u6210\u91d1\u3068\u3044\u3046\u8a00\u8449\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n
\u65e5\u672c\u3067\u306f\u3001\u7279\u5b9a\u671f\u9593\u5185\u306b\u5fdc\u52df\u3057\u3066\u63a1\u629e\u3055\u308c\u305f\u3082\u306e\u3092\u88dc\u52a9\u91d1\u3068\u3044\u3044\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u5fc5\u305a\u7d66\u4ed8\u3055\u308c\u308b\u3082\u306e\u3092\u52a9\u6210\u91d1\u3068\u3044\u3046\u3001\u7d4c\u6e08\u7523\u696d\u7701\u304c\u652f\u7d66\u3059\u308b\u3082\u306e\u304c\u88dc\u52a9\u91d1\u3067\u3001\u539a\u751f\u52b4\u50cd\u7701\u304c\u652f\u7d66\u3059\u308b\u306e\u306f\u52a9\u6210\u91d1\u306a\u3069\u3001\u4e00\u5b9a\u306e\u533a\u5206\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n
\u4e00\u65b9\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3092\u542b\u3080\u8af8\u5916\u56fd\u3067\u306f\u3001\u53b3\u5bc6\u306a\u533a\u5206\u306a\u304f\u3001\u300cGovernment Grant\u300d\u306a\u3069\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u304c\u591a\u3044\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u307e\u3068\u3081\u3066\u88dc\u52a9\u91d1\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n
\u3069\u3093\u306a\u88dc\u52a9\u91d1\u304c\u3042\u308b\uff1f<\/u><\/strong><\/span><\/h2>\n
\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306f\u56fd\u306e\u65b9\u91dd\u3067\u3001\u56fd\u6c11\u3068\u4f01\u696d\u304c\u751f\u7523\u6027\u3092\u9ad8\u3081\u3001\u305d\u306e\u53ce\u76ca\u3068\u7d66\u4e0e\u306e\u5897\u52a0\u3092\u63a8\u9032\u3059\u308b\u305f\u3081\u306b\u8ca1\u653f\u652f\u63f4\u3092\u884c\u3046\u3053\u3068\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u4f8b\u3048\u3070\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u6607\u7d66\u3057\u305f\u5206\u304b\u3089\u300115\uff05\u3092\u88dc\u52a9\u91d1\u3068\u3057\u3066\u6255\u3044\u623b\u3055\u308c\u308bWage Credit Scheme\uff08WCS\u3001\u7d66\u4e0e\u88dc\u52a9\u91d1\u5236\u5ea6\uff09\u3001\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u306a\u3069\u306e\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u306b\u969b\u3057\u3066\u8cbb\u7528\u306e\u4e00\u90e8\u304c\u88dc\u52a9\u3055\u308c\u308bProductivity Solutions Grant\uff08PSG\u3001\u751f\u7523\u6027\u554f\u984c\u89e3\u6c7a\u88dc\u52a9\u91d1\uff09\u306a\u3069\u304c\u6253\u3061\u51fa\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u307e\u305f\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4eba\u306e\u5f93\u696d\u54e1\u304c\u5175\u5f79\uff08National Service\uff09\u306b\u51fa\u308b\u5834\u5408\u3084\u51fa\u7523\u4f11\u6687\uff08Maternity Leave\uff09\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u3001\u5b50\u80b2\u3066\u306e\u305f\u3081\u306e\u4f11\u6687\uff08Childcare Leave\uff09\u3092\u53d6\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u305d\u308c\u305e\u308c\u653f\u5e9c\u6a5f\u95a2\u306e\u30b5\u30a4\u30c8\u3067\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u4f11\u6687\u4e2d\u306e\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u3082\u56fd\u306e\u4e88\u7b97\u3067\u8cc4\u308f\u308c\u308b\u70b9\u3001\u88dc\u52a9\u91d1\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n
\u3044\u305a\u308c\u3082\u3001\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u8cbb\u7528\u306b\u3064\u304d\u3001\u305d\u308c\u304c\u653f\u5e9c\u306e\u610f\u5411\u306b\u9069\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u88dc\u52a9\u91d1\u306b\u3088\u3063\u3066\u8cbb\u7528\u304c\u88dc\u586b\u3055\u308c\u308b\u3068\u3044\u3046\u6027\u8cea\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n
\u4f1a\u8a08\uff1a\u8cc7\u7523\u8cfc\u5165\u306b\u95a2\u3059\u308b\u304b\u5426\u304b\u3067\u5927\u9055\u3044<\/u><\/strong><\/span><\/h2>\n
\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u653f\u5e9c\u304b\u3089\u306e\u88dc\u52a9\u91d1\u304c\u4f55\u306b\u5bfe\u3059\u308b\u3069\u306e\u3088\u3046\u306a\u6027\u8cea\u306e\u652f\u6255\u3044\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u304c\u53d7\u3051\u53d6\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u5229\u76ca\u3092\u5897\u3084\u3059\u91d1\u984d\u3067\u3059\u3002<\/p>\n
\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3068\u3057\u3066\u306f\u3001\u3053\u306e\u5229\u76ca\u306e\u5897\u52a0\u3092\u3069\u306e\u3088\u3046\u306b\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u3079\u304d\u304b\u3068\u3044\u3046\u70b9\u3067\u3001\u3044\u304f\u3064\u304b\u533a\u5206\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3053\u306e\u70b9\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96IFRS\u3068\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4f1a\u8a08\u57fa\u6e96\u306eSFRS\u306e\u9593\u306b\u9055\u3044\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n
\u307e\u305a\u3001\u88dc\u52a9\u91d1\u304c\u8cc7\u7523\u8cfc\u5165\u306b\u969b\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u304c\u6761\u4ef6\u4ed8\u304d\u306e\u3082\u306e\u3067\u8fd4\u9084\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u91d1\u984d\u304b\u3001\u8fd4\u9084\u3059\u308b\u53ef\u80fd\u6027\u306e\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n
\u524d\u8005\u306e\u5834\u5408\u3001\u8cfc\u5165\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u304c\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3001\u5f90\u3005\u306b\u6e1b\u4fa1\u511f\u5374\u3055\u308c\u308b\u306e\u306b\u5bfe\u5fdc\u3057\u3066\u3001\u4e00\u65e6\u7e70\u5ef6\u53ce\u76ca\uff08Deferred Income\uff09\u3068\u3057\u3066\u8ca0\u50b5\u8a08\u4e0a\u3057\u3001\u4f7f\u7528\uff0f\u7d4c\u5e74\u3054\u3068\u306b\u53ce\u76ca\u8a8d\u8b58\u3059\u308b\u3068\u3044\u3046\u51e6\u7406\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\uff11\uff0e\u88dc\u52a9\u91d1\u53d7\u9818\u6642
\n<\/strong>Dr: Cash
\nCr: Deferred Income<\/p>\n\uff12\uff0e\u6e1b\u4fa1\u511f\u5374\u6642
\n<\/strong>Dr: Deferred Income
\nCr: Other Income<\/p>\n\u4e00\u65b9\u3001\u8fd4\u9084\u3059\u308b\u53ef\u80fd\u6027\u306e\u306a\u3044\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u8cfc\u5165\u6642\u306b\u76f4\u63a5\u8cc7\u7523\u4fa1\u683c\u304b\u3089\u3053\u308c\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n
\u4f1a\u8a08\uff1a\u8cbb\u7528\u3068\u76f8\u6bba\u3059\u3079\u304d\u3067\u306f\u306a\u3044\uff1f<\/u><\/strong><\/span><\/h2>\n
\u6b21\u306b\u3001\u8cc7\u7523\u8cfc\u5165\u4ee5\u5916\u306b\u5bfe\u3059\u308b\u88dc\u52a9\u91d1\u304c\u5f97\u3089\u308c\u305f\u5834\u5408\u3067\u3059\u304c\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u306e\u5834\u5408\u306f\u305d\u306e\u307b\u3068\u3093\u3069\u304c\u8cbb\u7528\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u6027\u8cea\u306e\u3082\u306e\u3067\u3059\u3002<\/p>\n
\u3053\u306e\u70b9\u3001\u4f8b\u3048\u3070\u6700\u8fd1\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u5bfe\u7b56\u63aa\u7f6e\u306e\u8ca0\u62c5\u8efd\u6e1b\u306e\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305fJob Support Scheme\uff08JSS\uff1a\u8077\u696d\u652f\u63f4\u5236\u5ea6\uff09\u3067\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u7684\u306b25\uff05\uff5e75\uff05\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u304c\u3001\u3053\u306e\u91d1\u984d\u3092\u8cbb\u7528\u3092\u76f8\u6bba\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8a18\u5e33\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n
\u7d66\u4e0e\u306f\u3044\u3064\u3082\u901a\u308a\u7dcf\u984d\u3067\u8a8d\u8b58\u3057\u3001JSS\u306f\u96d1\u53ce\u5165\uff08Other Income\uff09\u306a\u3069\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u7a0e\u52d9\uff1a\u8ab2\u7a0e\u6240\u5f97\u304b\u3069\u3046\u304b\u306f\u653f\u5e9c\u6b21\u7b2c\uff1f<\/u><\/strong><\/span><\/h2>\n
\u7a0e\u52d9\u4e0a\u3001\u88dc\u52a9\u91d1\u304c\u76ca\u91d1\u3068\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308b\u304b\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u304b\u306f\u7a0e\u52d9\u7f72\u306e\u5224\u65ad\u4e8b\u9805\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u4e00\u822c\u7684\u306b\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3067\u3082\u3001\u88dc\u52a9\u91d1\u306e\u307b\u3068\u3093\u3069\u306f\u76f4\u63a5\u7684\u306b\u8cbb\u7528\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u6027\u8cea\u3092\u6301\u3064\u305f\u3081\u3001\u640d\u91d1\u3068\u8a8d\u8b58\u3055\u308c\u308b\u91d1\u984d\u3092\u8efd\u6e1b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u9650\u308a\u3001\u76ca\u91d1\uff08\uff1d\u8ab2\u7a0e\u6240\u5f97\uff09\u3068\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/p>\n
\u4f8b\u3048\u3070\u3001\u4e0a\u8a18\u306eWCS\u306f\u7d66\u4e0e\uff08\u306e\u5897\u984d\uff09\u304c\u640d\u91d1\u3067\u3042\u308b\u3068\u3053\u308d\u3001\u3053\u308c\u3092\u8efd\u6e1b\u3059\u308b\u5074\u9762\u304c\u3042\u308b\u305f\u3081\u76ca\u91d1\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u307e\u3059\u304c\u3001PSG\u306f\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u304c\u640d\u91d1\u7b97\u5165\u3055\u308c\u306a\u3044\u4ee5\u4e0a\u306f\u76ca\u91d1\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n
\u305f\u3060\u3057\u3001\u7a0e\u52d9\u306e\u5224\u65ad\u306f\u5fc5\u305a\u3057\u3082\u4e00\u822c\u8ad6\u304c\u9069\u7528\u3067\u304d\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n
\u4f8b\u3048\u3070\u4e0a\u8a18\u3001\u6628\u4eca\u306eJSS\u306a\u3069\u306f\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u653f\u5e9c\u3082\u660e\u78ba\u306b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6307\u91dd\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u3089\u305a\u3001\u4eca\u5f8c\u306e\u5224\u65ad\u304c\u5f85\u305f\u308c\u307e\u3059\u3002<\/p>\n
\n\u3010<\/span> W<\/span>iki-<\/span>I<\/span>nvestment \u3011<\/span><\/span><\/span><\/strong><\/span><\/h2>\n
\uff5e \u300e\u6d77\u5916\u6295\u8cc7\u306e\u8d64\u672c<\/span>\u30b7\u30ea\u30fc\u30ba\u300f\u3001\u5f85\u671b\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316\uff01 \uff5e <\/strong><\/span><\/h3>\n
\u6d77\u5916\u9032\u51fa\u306e\u5bfe\u5fdc\u56fd\u657030\u304b\u56fd<\/span>\uff01<\/strong>\u3000\u30d3\u30b8\u30cd\u30b9\u30b5\u30dd\u30fc\u30c8\u4f01\u696d\u6570550\u793e<\/span>\u4ee5\u4e0a\uff01\uff01<\/strong>
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\nURL\uff1ahttps:\/\/www.wiki-investment.jp<\/a><\/b><\/p>\n
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