{"id":212,"date":"2024-05-04T18:31:05","date_gmt":"2024-05-04T09:31:05","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/tvc\/?p=212"},"modified":"2024-08-28T16:27:38","modified_gmt":"2024-08-28T07:27:38","slug":"%e3%83%86%e3%82%b9%e3%83%88%e6%8a%95%e7%a8%bf-4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/tvc\/ma%e5%ae%9f%e5%8b%99\/%e3%83%86%e3%82%b9%e3%83%88%e6%8a%95%e7%a8%bf-4\/","title":{"rendered":"\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3068\u306f\uff1f\u305d\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30ea\u30b9\u30af\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3068\u306f\uff1f<\/h2>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3068\u306f\u3001\u4f01\u696d\u306e\u682a\u5f0f\u306e\u3046\u3061\u5c11\u6570\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u901a\u5e38\u3001\u682a\u5f0f\u306e\u4fdd\u6709\u6bd4\u7387\u304c50\uff05\u672a\u6e80\u306e\u5834\u5408\u306b\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u8005\u306f\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u7684\u306a\u652f\u914d\u6a29\u3092\u6301\u3061\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u3067\u3082\u6226\u7565\u7684\u306a\u5f71\u97ff\u529b\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n

1. \u30ea\u30b9\u30af\u5206\u6563<\/h3>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306f\u3001\u6295\u8cc7\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u30ea\u30b9\u30af\u5206\u6563\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002\u4e00\u3064\u306e\u4f01\u696d\u306b\u5168\u8cc7\u91d1\u3092\u6295\u5165\u3059\u308b\u30ea\u30b9\u30af\u3092\u907f\u3051\u3001\u8907\u6570\u306e\u4f01\u696d\u306b\u5206\u6563\u3057\u3066\u6295\u8cc7\u3059\u308b\u3053\u3068\u3067\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n

2. \u6210\u9577\u306e\u53ef\u80fd\u6027<\/h3>\n

\u6210\u9577\u6027\u306e\u9ad8\u3044\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3084\u4e2d\u5c0f\u4f01\u696d\u306b\u51fa\u8cc7\u3059\u308b\u3053\u3068\u3067\u3001\u5927\u304d\u306a\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u5f97\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306f\u3001\u5c06\u6765\u7684\u306b\u4f01\u696d\u304c\u6210\u529f\u3057\u305f\u5834\u5408\u306b\u9ad8\u3044\u30ea\u30bf\u30fc\u30f3\u3092\u4eab\u53d7\u3059\u308b\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n

3. \u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7<\/h3>\n

\u4f01\u696d\u3068\u306e\u6226\u7565\u7684\u306a\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u51fa\u8cc7\u5148\u4f01\u696d\u3068\u5354\u529b\u3057\u3066\u65b0\u305f\u306a\u5e02\u5834\u3092\u958b\u62d3\u3057\u305f\u308a\u3001\u6280\u8853\u958b\u767a\u3092\u63a8\u9032\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306e\u30ea\u30b9\u30af<\/h2>\n

1. \u7d4c\u55b6\u6a29\u306e\u5236\u7d04<\/h3>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u8005\u306f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u529b\u3092\u6301\u305f\u306a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u65b9\u91dd\u306b\u95a2\u3059\u308b\u6c7a\u5b9a\u306b\u53c2\u52a0\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u51fa\u8cc7\u8005\u306b\u3068\u3063\u3066\u4e0d\u5229\u76ca\u306a\u6c7a\u5b9a\u304c\u884c\u308f\u308c\u308b\u30ea\u30b9\u30af\u3092\u4f34\u3044\u307e\u3059\u3002<\/p>\n

2. \u60c5\u5831\u306e\u975e\u5bfe\u79f0\u6027<\/h3>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u8005\u306f\u3001\u4f01\u696d\u306e\u5185\u90e8\u60c5\u5831\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u72b6\u6cc1\u3084\u5c06\u6765\u306e\u5c55\u671b\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u4e0d\u5341\u5206\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5224\u65ad\u304c\u96e3\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3. \u6d41\u52d5\u6027\u306e\u6b20\u5982<\/h3>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306f\u3001\u682a\u5f0f\u306e\u58f2\u5374\u304c\u5bb9\u6613\u3067\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u6295\u8cc7\u8cc7\u91d1\u306e\u6d41\u52d5\u6027\u304c\u4f4e\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u975e\u4e0a\u5834\u4f01\u696d\u3078\u306e\u51fa\u8cc7\u3067\u306f\u3001\u3053\u306e\u30ea\u30b9\u30af\u304c\u9855\u8457\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n

1. \u4f01\u696d\u5206\u6790<\/h3>\n

\u51fa\u8cc7\u5148\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3001\u8ca1\u52d9\u72b6\u6cc1\u3001\u7af6\u4e89\u74b0\u5883\u306a\u3069\u3092\u7dbf\u5bc6\u306b\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u6e90\u304b\u3089\u5f97\u305f\u30c7\u30fc\u30bf\u3092\u57fa\u306b\u3001\u6295\u8cc7\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

2. \u6cd5\u7684\u30a2\u30c9\u30d0\u30a4\u30b9<\/h3>\n

\u51fa\u8cc7\u5951\u7d04\u306b\u95a2\u3059\u308b\u6cd5\u7684\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u4e0d\u5229\u306a\u5951\u7d04\u6761\u4ef6\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5c02\u9580\u306e\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n

3. \u5b9a\u671f\u7684\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/h3>\n

\u51fa\u8cc7\u5148\u4f01\u696d\u3068\u306e\u5b9a\u671f\u7684\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u3068\u3081<\/h2>\n

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306f\u3001\u6226\u7565\u7684\u306a\u30ea\u30b9\u30af\u5206\u6563\u3084\u6210\u9577\u306e\u53ef\u80fd\u6027\u3092\u8ffd\u6c42\u3059\u308b\u305f\u3081\u306e\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u30ea\u30b9\u30af\u3082\u7406\u89e3\u3057\u3001\u614e\u91cd\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4f01\u696d\u5206\u6790\u3084\u6cd5\u7684\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u6d3b\u7528\u3057\u3001\u8ce2\u660e\u306a\u6295\u8cc7\u5224\u65ad\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3068\u306f\uff1f \u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3068\u306f\u3001\u4f01\u696d\u306e\u682a\u5f0f\u306e\u3046\u3061\u5c11\u6570\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u901a\u5e38\u3001\u682a\u5f0f\u306e\u4fdd\u6709\u6bd4\u7387\u304c50\uff05\u672a\u6e80\u306e\u5834\u5408\u306b\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u8005\u306f\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u7684\u306a\u652f\u914d\u6a29\u3092\u6301\u3061\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u3067\u3082\u6226\u7565\u7684\u306a\u5f71\u97ff\u529b\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002   \u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306e\u30e1\u30ea\u30c3\u30c8 1. \u30ea\u30b9\u30af\u5206\u6563 \u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306f\u3001\u6295\u8cc7\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u306e\u30ea\u30b9\u30af\u5206\u6563\u306b\u5bc4\u4e0e\u3057\u307e\u3059\u3002\u4e00\u3064\u306e\u4f01\u696d\u306b\u5168\u8cc7\u91d1\u3092\u6295\u5165\u3059\u308b\u30ea\u30b9\u30af\u3092\u907f\u3051\u3001\u8907\u6570\u306e\u4f01\u696d\u306b\u5206\u6563\u3057\u3066\u6295\u8cc7\u3059\u308b\u3053\u3068\u3067\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002 2. \u6210\u9577\u306e\u53ef\u80fd\u6027 \u6210\u9577\u6027\u306e\u9ad8\u3044\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3084\u4e2d\u5c0f\u4f01\u696d\u306b\u51fa\u8cc7\u3059\u308b\u3053\u3068\u3067\u3001\u5927\u304d\u306a\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u5f97\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306f\u3001\u5c06\u6765\u7684\u306b\u4f01\u696d\u304c\u6210\u529f\u3057\u305f\u5834\u5408\u306b\u9ad8\u3044\u30ea\u30bf\u30fc\u30f3\u3092\u4eab\u53d7\u3059\u308b\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002 3. \u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7 \u4f01\u696d\u3068\u306e\u6226\u7565\u7684\u306a\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u51fa\u8cc7\u5148\u4f01\u696d\u3068\u5354\u529b\u3057\u3066\u65b0\u305f\u306a\u5e02\u5834\u3092\u958b\u62d3\u3057\u305f\u308a\u3001\u6280\u8853\u958b\u767a\u3092\u63a8\u9032\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002   \u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306e\u30ea\u30b9\u30af 1. \u7d4c\u55b6\u6a29\u306e\u5236\u7d04 \u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u8005\u306f\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u529b\u3092\u6301\u305f\u306a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u65b9\u91dd\u306b\u95a2\u3059\u308b\u6c7a\u5b9a\u306b\u53c2\u52a0\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u51fa\u8cc7\u8005\u306b\u3068\u3063\u3066\u4e0d\u5229\u76ca\u306a\u6c7a\u5b9a\u304c\u884c\u308f\u308c\u308b\u30ea\u30b9\u30af\u3092\u4f34\u3044\u307e\u3059\u3002 2. \u60c5\u5831\u306e\u975e\u5bfe\u79f0\u6027 \u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u8005\u306f\u3001\u4f01\u696d\u306e\u5185\u90e8\u60c5\u5831\u306b\u30a2\u30af\u30bb\u30b9\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u72b6\u6cc1\u3084\u5c06\u6765\u306e\u5c55\u671b\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u4e0d\u5341\u5206\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6295\u8cc7\u5224\u65ad\u304c\u96e3\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002 3. \u6d41\u52d5\u6027\u306e\u6b20\u5982 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\u6210\u9577\u6027\u306e\u9ad8\u3044\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3084\u4e2d\u5c0f\u4f01\u696d\u306b\u51fa\u8cc7\u3059\u308b\u3053\u3068\u3067\u3001\u5927\u304d\u306a\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3092\u5f97\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306f\u3001\u5c06\u6765\u7684\u306b\u4f01\u696d\u304c\u6210\u529f\u3057\u305f\u5834\u5408\u306b\u9ad8\u3044\u30ea\u30bf\u30fc\u30f3\u3092\u4eab\u53d7\u3059\u308b\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002 3. \u6226\u7565\u7684\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7 \u4f01\u696d\u3068\u306e\u6226\u7565\u7684\u306a\u95a2\u4fc2\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3001\u4e8b\u696d\u306e\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u51fa\u8cc7\u5148\u4f01\u696d\u3068\u5354\u529b\u3057\u3066\u65b0\u305f\u306a\u5e02\u5834\u3092\u958b\u62d3\u3057\u305f\u308a\u3001\u6280\u8853\u958b\u767a\u3092\u63a8\u9032\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002   \u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306e\u30ea\u30b9\u30af 1. \u7d4c\u55b6\u6a29\u306e\u5236\u7d04 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\u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u306f\u3001\u682a\u5f0f\u306e\u58f2\u5374\u304c\u5bb9\u6613\u3067\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u6295\u8cc7\u8cc7\u91d1\u306e\u6d41\u52d5\u6027\u304c\u4f4e\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u975e\u4e0a\u5834\u4f01\u696d\u3078\u306e\u51fa\u8cc7\u3067\u306f\u3001\u3053\u306e\u30ea\u30b9\u30af\u304c\u9855\u8457\u3067\u3059\u3002   \u30de\u30a4\u30ce\u30ea\u30c6\u30a3\u51fa\u8cc7\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8 1. \u4f01\u696d\u5206\u6790 \u51fa\u8cc7\u5148\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3001\u8ca1\u52d9\u72b6\u6cc1\u3001\u7af6\u4e89\u74b0\u5883\u306a\u3069\u3092\u7dbf\u5bc6\u306b\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u6e90\u304b\u3089\u5f97\u305f\u30c7\u30fc\u30bf\u3092\u57fa\u306b\u3001\u6295\u8cc7\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u307e\u3057\u3087\u3046\u3002 2. \u6cd5\u7684\u30a2\u30c9\u30d0\u30a4\u30b9 \u51fa\u8cc7\u5951\u7d04\u306b\u95a2\u3059\u308b\u6cd5\u7684\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u4e0d\u5229\u306a\u5951\u7d04\u6761\u4ef6\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5c02\u9580\u306e\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002 3. \u5b9a\u671f\u7684\u306a\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3 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