{"id":868,"date":"2024-08-06T18:19:29","date_gmt":"2024-08-06T09:19:29","guid":{"rendered":"https:\/\/www.jinzai-draft.com\/contents\/?p=868"},"modified":"2026-06-05T08:51:49","modified_gmt":"2026-06-04T23:51:49","slug":"column20","status":"publish","type":"post","link":"https:\/\/www.jinzai-draft.com\/contents\/jobcertification\/column20\/","title":{"rendered":"\u76e3\u67fb\u6cd5\u4eba\u3068\u306f\uff1f\u696d\u52d9\u5185\u5bb9\u3084\u76e3\u67fb\u306e\u7a2e\u985e\u3001\u50cd\u304f\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306a\u3069\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<div><img decoding=\"async\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-1.jpg\" alt=\"\" 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src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2026\/05\/google_preferred_source_badge_light_JA@2x.png\" alt=\"\" class=\"wp-image-1446\" style=\"aspect-ratio:3.1887609246099813;width:188px;height:auto\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2026\/05\/google_preferred_source_badge_light_JA@2x.png 676w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2026\/05\/google_preferred_source_badge_light_JA@2x-300x94.png 300w\" sizes=\"auto, (max-width: 676px) 100vw, 676px\" \/><\/a><\/figure>\n\n\n\n\n\n\n<h2 id=\"rtoc-1\"  class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u3068\u306f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-2-1024x680.jpg\" alt=\"\" class=\"wp-image-870\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-2-1024x680.jpg 1024w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-2-300x199.jpg 300w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-2-768x510.jpg 768w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-2-1536x1021.jpg 1536w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-2-1568x1042.jpg 1568w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-2.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u6cd5\u4eba\u3068\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u305f\u300c\u4f1a\u8a08\u76e3\u67fb\u3092\u5c02\u9580\u3068\u3059\u308b\u6cd5\u4eba\u300d\u3067\u3059\u3002<br>\u516c\u8a8d\u4f1a\u8a08\u58eb5\u540d\u4ee5\u4e0a\u3067\u8a2d\u7acb\u3067\u304d\u3001\u4e3b\u306b\u4e0a\u5834\u4f01\u696d\u306a\u3069\u5927\u4f01\u696d\u306e\u4f1a\u8a08\u76e3\u67fb\u3092\u304a\u3053\u306a\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-2\"  class=\"wp-block-heading\">\u76e3\u67fb\u306e\u696d\u52d9\u5185\u5bb9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u6cd5\u4eba\u306e\u696d\u52d9\u5185\u5bb9\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u300c\u76e3\u67fb\u696d\u52d9\u300d\u3068\u300c\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u300d\u306e2\u7a2e\u985e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">\u25a0\u76e3\u67fb\u696d\u52d9<\/span><br>\u76e3\u67fb\u696d\u52d9\u3068\u306f\u3001\u6c7a\u7b97\u66f8\u306e\u5185\u5bb9\u304c\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u6b63\u3057\u304f\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u691c\u8a3c\u3059\u308b\u696d\u52d9\u3067\u3059\u3002\u76e3\u67fb\u6cd5\u4eba\u306e\u4e2d\u3067\u6700\u3082\u91cd\u8981\u306a\u696d\u52d9\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u4f01\u696d\u306f\u3001\u6cd5\u5f8b\u3067\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u3088\u308b\u76e3\u67fb\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">\u5bfe\u8c61\u4f01\u696d<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u76e3\u67fb\u3092\u7fa9\u52d9\u3065\u3051\u3066\u3044\u308b\u6cd5\u5f8b<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">\u8cc7\u672c\u91d15\u5104\u5186\u4ee5\u4e0a\u3001<br>\u307e\u305f\u306f\u8ca0\u50b5\u91d1\u984d\u304c200\u5104\u5186\u4ee5\u4e0a\u306e\u4f1a\u793e<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u4f1a\u793e\u6cd5<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u3059\u3079\u3066\u306e\u4e0a\u5834\u4f01\u696d<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\uff1c\u53c2\u8003\uff1e<br>\n<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/jicpa.or.jp\/cpainfo\/introduction\/keyword\/post-24.html\" target=\"_blank\" rel=\"noopener\">\u30fb\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a \u4f1a\u793e\u6cd5\u76e3\u67fb<\/a><br>\n<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/jicpa.or.jp\/cpainfo\/introduction\/about\/work\/audit.html\" target=\"_blank\" rel=\"noopener\">\u30fb\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a \u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u3068\u306f<\/a>\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306f\u3001\u5927\u4f01\u696d\u3084\u4e0a\u5834\u4f01\u696d\u304c\u4e2d\u5fc3\u3067\u3059\u3002<br>\u4ed6\u306b\u3082\u3001\u5b66\u6821\u6cd5\u4eba\u3084\u533b\u7642\u6cd5\u4eba\u306a\u3069\u3001\u6cd5\u4ee4\u3067\u76e3\u67fb\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u308b\u6cd5\u4eba\u3092\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u6301\u3064\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u696d\u52d9\u306f\u3001\u5c02\u9580\u77e5\u8b58\u3068\u7d4c\u9a13\u306b\u57fa\u3065\u3044\u3066\u304a\u3053\u306a\u308f\u308c\u308b\u305f\u3081\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3067\u3059\u3002<br>\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u95a2\u9023\u8a18\u4e8b\u306f\u3053\u3061\u3089<br>\n<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.jinzai-draft.com\/contents\/jobcertification\/column2\/\" target=\"_blank\" rel=\"noopener\">\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u306f\uff1f\u4ed5\u4e8b\u5185\u5bb9\u3084\u9b45\u529b\u3092\u89e3\u8aac\uff01<\/a><br>\n<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.jinzai-draft.com\/contents\/jobcertification\/column4\/\" target=\"_blank\" rel=\"noopener\">\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u3068\u306f\uff1f\u8a66\u9a13\u5185\u5bb9\u3084\u5408\u683c\u7387\u3092\u89e3\u8aac\uff01<\/a>\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25a0<span style=\"text-decoration: underline;\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u696d\u52d9<\/span><br>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u696d\u52d9\u3068\u306f\u3001\u76e3\u67fb\u3092\u901a\u3058\u3066\u57f9\u3063\u305f\u5c02\u9580\u77e5\u8b58\u3084\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u696d\u52d9\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5185\u5bb9\u306f\u3001\u682a\u5f0f\u516c\u958b\u652f\u63f4\u3001M&amp;A\uff08\u4f01\u696d\u306e\u5408\u4f75\u30fb\u8cb7\u53ce\uff09\u652f\u63f4\u3001\u5185\u90e8\u7d71\u5236\u306e\u69cb\u7bc9\u652f\u63f4\u3001\u8ca1\u52d9\u6226\u7565\u306e\u7b56\u5b9a\u652f\u63f4\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u682a\u5f0f\u516c\u958b\u652f\u63f4\u3067\u306f\u3001\u4e0a\u5834\u306b\u5411\u3051\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u4f5c\u6210\u3084\u6cd5\u5f8b\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3001\u6295\u8cc7\u5bb6\u5411\u3051\u8cc7\u6599\u306e\u4f5c\u6210\u3068\u3044\u3063\u305f\u652f\u63f4\u3092\u304a\u3053\u306a\u3044\u307e\u3059\u3002<br>\u307e\u305f\u3001M&amp;A\u652f\u63f4\u3067\u306f\u5bfe\u8c61\u4f01\u696d\u306e\u9078\u5b9a\u3084\u8cb7\u53ce\u4f01\u696d\u306e\u8abf\u67fb\u3092\u3001\u8ca1\u52d9\u6226\u7565\u3067\u306f\u4e88\u7b97\u7de8\u6210\u3084\u8cc7\u91d1\u8abf\u9054\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u306a\u3069\u306e\u7b56\u5b9a\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u76e3\u67fb\u6cd5\u4eba\u306f\u76e3\u67fb\u5148\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u540c\u6642\u306b\u76e3\u67fb\u696d\u52d9\u3068\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u3092\u63d0\u4f9b\u3067\u304d\u307e\u305b\u3093\u3002<br>\u3053\u308c\u306f\u3001\u76e3\u67fb\u306e\u5ba2\u89b3\u6027\u3084\u72ec\u7acb\u6027\u304c\u640d\u306a\u308f\u308c\u3001\u9069\u6b63\u306a\u76e3\u67fb\u3092\u304a\u3053\u306a\u3048\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-3\"  class=\"wp-block-heading\">\u76e3\u67fb\u3068\u306f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-3-1024x680.jpg\" alt=\"\" class=\"wp-image-882\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-3-1024x680.jpg 1024w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-3-300x199.jpg 300w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-3-768x510.jpg 768w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-3-1536x1021.jpg 1536w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-3-1568x1042.jpg 1568w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-3.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u3068\u306f\u3001\u4f01\u696d\u306e\u904b\u55b6\u3084\u7d4c\u55b6\u304c\u9069\u5207\u306b\u304a\u3053\u306a\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u4f5c\u696d\u3067\u3059\u3002<br>\u7c21\u5358\u306b\u3044\u3046\u3068\u3001\u4f01\u696d\u306e\u5065\u5eb7\u8a3a\u65ad\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3001\u76e3\u67fb\u306b\u3088\u3063\u3066\u7d4c\u55b6\u72b6\u614b\u3092\u8a73\u3057\u304f\u8abf\u3079\u554f\u984c\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u306e\u696d\u52d9\u306b\u3088\u3063\u3066\u4e3b\u306b\u6b21\u306e2\u7a2e\u985e\u3067\u3059\u3002<br>\u30fb\u4f1a\u8a08\u76e3\u67fb\uff1a\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u640d\u76ca\u8a08\u7b97\u66f8\u306a\u3069\u3001\u6c7a\u7b97\u66f8\u304c\u9069\u6b63\u306b\u4f5c\u3089\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u76e3\u67fb<br>\u30fb\u696d\u52d9\u76e3\u67fb\uff1a\u4f01\u696d\u6d3b\u52d5\u304c\u52b9\u7387\u7684\u304b\u3064\u5065\u5168\u306b\u304a\u3053\u306a\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u76e3\u67fb<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u3089\uff12\u3064\u306e\u76e3\u67fb\u306b\u3088\u3063\u3066\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u72b6\u6cc1\u3084\u7d4c\u55b6\u72b6\u614b\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u304b\u3089\u306e\u4fe1\u983c\u6027\u3092\u5411\u4e0a\u3055\u305b\u307e\u3059\u3002<br>\u307e\u305f\u3001\u7d4c\u55b6\u8ab2\u984c\u3092\u767a\u898b\u3057\u3001\u6539\u5584\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-4\"  class=\"wp-block-heading\">\u76e3\u67fb\u306e\u7a2e\u985e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u306f\u3001\u8ab0\u304c\u304a\u3053\u306a\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u5927\u304d\u304f\u6b21\u306e3\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">\u76e3\u67fb\u306e\u7a2e\u985e<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u76e3\u67fb\u4eba<\/th><th>\u4e3b\u306a\u76e3\u67fb\u5bfe\u8c61<\/th><th class=\"has-text-align-left\" data-align=\"left\">\u76ee\u7684<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">\u5916\u90e8\u76e3\u67fb<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u76e3\u67fb\u6cd5\u4eba<\/td><td>\u4f1a\u8a08\u76e3\u67fb<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u793e\u5916\u95a2\u4fc2\u8005\u3078\u306e\u5ba2\u89b3\u6027\u3068\u4fe1\u983c\u6027\u306e\u63d0\u4f9b<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u5185\u90e8\u76e3\u67fb<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u4f01\u696d\u306e\u76e3\u67fb\u90e8\u9580<\/td><td>\u4f1a\u8a08\u76e3\u67fb<br>\u696d\u52d9\u76e3\u67fb<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u7d4c\u55b6\u76ee\u6a19\u306e\u9054\u6210\u3084\u4e0d\u6b63\u9632\u6b62<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">\u76e3\u67fb\u5f79\u76e3\u67fb<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u76e3\u67fb\u5f79<\/td><td>\u696d\u52d9\u76e3\u67fb<\/td><td class=\"has-text-align-left\" data-align=\"left\">\u682a\u4e3b\u5229\u76ca\u306e\u4fdd\u8b77<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">\u25a0\u5916\u90e8\u76e3\u67fb<\/span><br>\u5916\u90e8\u76e3\u67fb\u3068\u306f\u3001\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u7d44\u7e54\u3067\u3042\u308b\u76e3\u67fb\u6cd5\u4eba\u304c\u304a\u3053\u306a\u3046\u76e3\u67fb\u3067\u3059\u3002<br>\u5916\u90e8\u76e3\u67fb\u306f\u6295\u8cc7\u5bb6\u3084\u50b5\u6a29\u8005\u306a\u3069\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u304b\u3089\u72ec\u7acb\u3057\u305f\u7acb\u5834\u306e\u305f\u3081\u3001\u5ba2\u89b3\u6027\u3068\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u76e3\u67fb\u3067\u3059\u3002<br>\u4e3b\u306b\u3001\u4f1a\u8a08\u76e3\u67fb\u3092\u304a\u3053\u306a\u3044\u307e\u3059\u3002<br>\u306a\u304a\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u5927\u4f01\u696d\u3084\u4e0a\u5834\u4f01\u696d\u3067\u306f\u3001\u6cd5\u5f8b\u3067\u5916\u90e8\u76e3\u67fb\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">\u25a0\u5185\u90e8\u76e3\u67fb<\/span><br>\u5185\u90e8\u76e3\u67fb\u3068\u306f\u3001\u4f01\u696d\u304c\u72ec\u81ea\u306b\u8a2d\u7f6e\u3057\u305f\u76e3\u67fb\u90e8\u9580\u304c\u304a\u3053\u306a\u3046\u76e3\u67fb\u3067\u3059\u3002\u5185\u90e8\u76e3\u67fb\u3067\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u3068\u696d\u52d9\u76e3\u67fb\u306e\u4e21\u65b9\u3092\u304a\u3053\u306a\u3044\u3001\u7d4c\u55b6\u76ee\u6a19\u306e\u9054\u6210\u3084\u4e0d\u6b63\u9632\u6b62\u304c\u4e3b\u306a\u76ee\u7684\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">\u25a0\u76e3\u67fb\u5f79\u76e3\u67fb<\/span><br>\u76e3\u67fb\u5f79\u76e3\u67fb\u3068\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u9078\u4efb\u3055\u308c\u305f\u76e3\u67fb\u5f79\u304c\u304a\u3053\u306a\u3046\u76e3\u67fb\u3067\u3059\u3002<br>\u76e3\u67fb\u5f79\u306f\u682a\u4e3b\u306b\u4ee3\u308f\u3063\u3066\u3001\u53d6\u7de0\u5f79\u306e\u696d\u52d9\u57f7\u884c\u72b6\u6cc1\u3092\u76e3\u67fb\u3057\u307e\u3059\u3002<br>\u76e3\u67fb\u5f79\u76e3\u67fb\u306f\u682a\u4e3b\u306e\u5229\u76ca\u3092\u5b88\u308a\u3001\u4f1a\u793e\u306e\u5065\u5168\u306a\u7d4c\u55b6\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u5f79\u5272\u3067\u3059 \u3002<\/p>\n\n\n\n<h3 id=\"rtoc-5\"  class=\"wp-block-heading\">\u5916\u90e8\u76e3\u67fb\u306e\u91cd\u8981\u6027<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u90e8\u76e3\u67fb\u306e\u91cd\u8981\u6027\u306f\u3001\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3068\u900f\u660e\u6027\u306e\u78ba\u4fdd\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u57fa\u3065\u3044\u3066\u3001\u6295\u8cc7\u5bb6\u3084\u682a\u4e3b\u306f\u6295\u8cc7\u5224\u65ad\u3092\u3001\u50b5\u6a29\u8005\u306f\u878d\u8cc7\u5224\u65ad\u3092\u304a\u3053\u306a\u3044\u307e\u3059\u3002\u4f01\u696d\u9593\u53d6\u5f15\u306b\u304a\u3044\u3066\u3082\u3001\u8ca1\u52d9\u72b6\u6cc1\u306f\u91cd\u8981\u306a\u5224\u65ad\u6750\u6599\u3067\u3059\u3002<br>\u3082\u3057\u3001\u5916\u90e8\u76e3\u67fb\u304c\u306a\u3051\u308c\u3070\u3001\u4f01\u696d\u304c\u6c7a\u7b97\u66f8\u306e\u7c89\u98fe\u306a\u3069\u4e0d\u6b63\u3092\u304a\u3053\u306a\u3044\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u306b\u640d\u5bb3\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br>\u3053\u306e\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u304c\u9069\u6b63\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u5b89\u5fc3\u3057\u3066\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u3001\u5916\u90e8\u76e3\u67fb\u304c\u304a\u3053\u306a\u308f\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u5916\u90e8\u76e3\u67fb\u306f\u6295\u8cc7\u5bb6\u3001\u682a\u4e3b\u3001\u50b5\u6a29\u8005\u3001\u53d6\u5f15\u5148\u4f01\u696d\u306b\u3068\u3063\u3066\u51fa\u8cc7\u5224\u65ad\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u3001\u4fe1\u983c\u6027\u306e\u78ba\u4fdd\u306b\u5f79\u7acb\u3064\u91cd\u8981\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u307e\u3059 \u3002<br>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u6cd5\u3084\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u3067\u306f\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4f01\u696d\u306b\u5916\u90e8\u76e3\u67fb\u3092\u7fa9\u52d9\u3065\u3051\u3066\u3044\u307e\u3059\u3002<br>\u76e3\u67fb\u3092\u6020\u308b\u3068\u3001\u6700\u5927100\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u3055\u3089\u306b\u793e\u4f1a\u7684\u306a\u4fe1\u983c\u3082\u5931\u3044\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\uff1a<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/laws.e-gov.go.jp\/law\/417AC0000000086\" target=\"_blank\" rel=\"noopener\">e-GOV\u6cd5\u4ee4\u691c\u7d22<\/a>\u3000<\/p>\n\n\n\n<h3 id=\"rtoc-6\"  class=\"wp-block-heading\">\u5916\u90e8\u76e3\u67fb\u306e\u6d41\u308c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5916\u90e8\u76e3\u67fb\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e6\u3064\u306e\u30d5\u30a7\u30fc\u30ba\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2460\u4e88\u5099\u8abf\u67fb<\/strong><br>\u76e3\u67fb\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u524d\u306b\u3001\u76e3\u67fb\u6cd5\u4eba\u306f\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306e\u4e88\u5099\u8abf\u67fb\u3092\u304a\u3053\u306a\u3044\u307e\u3059\u3002<br>\u5177\u4f53\u7684\u306b\u306f\u3001\u4f1a\u793e\u306e\u4e8b\u696d\u5185\u5bb9\u3084\u8ca1\u52d9\u72b6\u6cc1\u3001\u904e\u53bb\u306e\u76e3\u67fb\u7d50\u679c\u306a\u3069\u304c\u8abf\u67fb\u5bfe\u8c61\u3067\u3059\u3002<br>\u4e88\u5099\u8abf\u67fb\u306b\u3088\u3063\u3066\u3001\u76e3\u67fb\u3092\u8acb\u3051\u8ca0\u3046\u30ea\u30b9\u30af\u3084\u672c\u8abf\u67fb\u3067\u3069\u3053\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u3079\u304d\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2461\u76e3\u67fb\u5951\u7d04<\/strong><br>\u4e88\u5099\u8abf\u67fb\u306b\u57fa\u3065\u304d\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u76e3\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u306e\u9593\u3067\u3001\u76e3\u67fb\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3059\u3002<br>\u5951\u7d04\u5185\u5bb9\u306f\u3001\u76e3\u67fb\u306e\u76ee\u7684\u3084\u7bc4\u56f2\u3001\u5831\u916c\u3001\u5b88\u79d8\u7fa9\u52d9\u306a\u3069\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2462\u76e3\u67fb\u8a08\u753b\u306e\u7acb\u6848<\/strong><br>\u76e3\u67fb\u8a08\u753b\u3068\u306f\u3001\u76e3\u67fb\u306e\u5b9f\u65bd\u65b9\u6cd5\u3084\u5b9f\u65bd\u6642\u671f\u306a\u3069\u3001\u76e3\u67fb\u3092\u3069\u306e\u3088\u3046\u306b\u5b9f\u65bd\u3057\u3066\u3044\u304f\u304b\u3092\u5b9a\u3081\u305f\u8a08\u753b\u66f8\u3067\u3059\u3002<br>\u76e3\u67fb\u8a08\u753b\u3092\u305f\u3066\u308b\u3053\u3068\u3067\u3001\u8abf\u67fb\u6f0f\u308c\u3092\u9632\u304e\u3001\u76e3\u67fb\u3092\u52b9\u7387\u7684\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2463\u76e3\u67fb\u306e\u5b9f\u65bd<\/strong><br>\u672c\u6c7a\u7b97\u307e\u3067\u306b\u3001\u56db\u534a\u671f\u3054\u3068\u306b\u671f\u4e2d\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br>\u671f\u4e2d\u76e3\u67fb\u3067\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u304c\u304a\u3053\u306a\u308f\u308c\u307e\u3059\u3002<br>\u4f1a\u8a08\u5e33\u7c3f\u306a\u3069\u306e\u78ba\u8a8d\uff1a\u5e33\u7c3f\u66f8\u985e\u3084\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u3001\u901a\u5e33\u306a\u3069\u3092\u691c\u67fb\u3057\u3001\u9069\u6b63\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d<br>\u9762\u8ac7\uff1a\u7d4c\u55b6\u8005\u3084\u7d4c\u7406\u62c5\u5f53\u8005\u306a\u3069\u3068\u9762\u8ac7\u3057\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u5185\u5bb9\u306a\u3069\u3092\u805e\u304d\u53d6\u308a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2464\u30ec\u30d3\u30e5\u30fc\u3001\u5185\u90e8\u7d71\u5236<\/strong><br>\u76e3\u67fb\u5b9f\u65bd\u5f8c\u3001\u76e3\u67fb\u7d50\u679c\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u307e\u3059\u3002\u30ec\u30d3\u30e5\u30fc\u3067\u306f\u3001\u76e3\u67fb\u7d50\u679c\u306e\u59a5\u5f53\u6027\u3001\u76e3\u67fb\u624b\u7d9a\u306e\u9069\u5207\u6027\u306a\u3069\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u671f\u4e2d\u76e3\u67fb\u3067\u767a\u898b\u3055\u308c\u305f\u554f\u984c\u70b9\u306e\u6539\u5584\u7b56\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2465\u671f\u672b\u76e3\u67fb<\/strong><br>\u671f\u672b\u76e3\u67fb\u306f\u3001\u6c7a\u7b97\u5f8c\u306b\u304a\u3053\u306a\u308f\u308c\u308b\u76e3\u67fb\u3067\u3001\u6c7a\u7b97\u6642\u306b\u304a\u3051\u308b\u8cc7\u7523\u3068\u8ca0\u50b5\u3001\u53ce\u76ca\u3068\u8cbb\u7528\u304c\u6b63\u3057\u304f\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3082\u306e\u3067\u3059\u3002<br>\u3053\u306e\u305f\u3081\u3001\u6c7a\u7b97\u6642\u306b\u306f\u73fe\u91d1\u3084\u5c0f\u5207\u624b\u3001\u5728\u5eab\u306a\u3069\u306e\u5b9f\u5730\u8abf\u67fb\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u671f\u672b\u76e3\u67fb\u306e\u7d50\u679c\u306f\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3068\u3057\u3066\u307e\u3068\u3081\u3089\u308c\u3001\u76e3\u67fb\u5f79\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-7\"  class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u306eBIG4\u3068\u306f\uff1f\u6cd5\u4eba\u898f\u6a21\u306b\u3088\u308b\u9055\u3044<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-4-1024x682.jpg\" alt=\"\" class=\"wp-image-871\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-4-1024x682.jpg 1024w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-4-300x200.jpg 300w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-4-768x512.jpg 768w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-4-1536x1024.jpg 1536w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-4-1568x1045.jpg 1568w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u753b\u50cf20-4.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u898f\u6a21\u306b\u3088\u3063\u3066\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3001\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3001\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba\uff08\u4e2d\u5c0f\u898f\u6a21\u76e3\u67fb\u4e8b\u52d9\u6240\uff09\u306e3\u3064\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-8\"  class=\"wp-block-heading\">\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\uff08BIG4\uff1a4\u5927\u76e3\u67fb\u6cd5\u4eba\uff09<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3068\u306f\u300c\u4e0a\u5834\u56fd\u5185\u4f1a\u793e\u3092\u6982\u306d100\u793e\u4ee5\u4e0a\u88ab\u76e3\u67fb\u4f1a\u793e\u3068\u3057\u3066\u6709\u3057\u3001\u304b\u3064\u5e38\u52e4\u306e\u76e3\u67fb\u5b9f\u65bd\u8005\u304c 1,000 \u540d\u4ee5\u4e0a\u3044\u308b\u76e3\u67fb\u6cd5\u4eba\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.fsa.go.jp\/cpaaob\/shinsakensa\/kouhyou\/20230714\/2023_monitoring_report.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u5e81 \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u300c\u4ee4\u548c\uff15\u5e74\u7248\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u30ec\u30dd\u30fc\u30c8\u300d<\/a>\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e4\u3064\u306e\u76e3\u67fb\u6cd5\u4eba\u3092\u6307\u3057\u3001\u3044\u305a\u308c\u3082\u4e16\u754c\u7684\u306a\u5927\u624b\u4f1a\u8a08\u4e8b\u52d9\u6240\u3068\u696d\u52d9\u63d0\u643a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u76e3\u67fb\u6cd5\u4eba<\/th><th>\u696d\u52d9\u63d0\u643a\u5148<\/th><\/tr><\/thead><tbody><tr><td>\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4<\/td><td>\u30c7\u30ed\u30a4\u30c8\u30c8\u30a6\u30b7\u30e5\u30c8\u30fc\u30de\u30c4<\/td><\/tr><tr><td>PwC Japan\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba<\/td><td>\u30d7\u30e9\u30a4\u30b9\u30a6\u30a9\u30fc\u30bf\u30fc\u30cf\u30a6\u30b9\u30af\u30fc\u30d1\u30fc\u30b9\uff08PwC\uff09<\/td><\/tr><tr><td>EY\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba<\/td><td>\u30a2\u30fc\u30f3\u30b9\u30c8\u30fb\u30a2\u30f3\u30c9\u30fb\u30e4\u30f3\u30b0\uff08EY\uff09<\/td><\/tr><tr><td>\u6709\u9650\u8cac\u4efb\u3042\u305a\u3055\u76e3\u67fb\u6cd5\u4eba<\/td><td>KPMG<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306e\u4e3b\u306a\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306f\u3001\u4e0a\u5834\u4f01\u696d\u306a\u3069\u5927\u4f01\u696d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3067\u306f\u3001\u76e3\u67fb\u696d\u52d9\u3068\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d\u52d9\u304c\u5206\u696d\u5316\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u5c02\u9580\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br>\u57fa\u672c\u7684\u306b\u696d\u52d9\u91cf\u304c\u591a\u304f\u3001\u7e41\u5fd9\u671f\u4ee5\u5916\u3082\u5fd9\u3057\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5206\u5e74\u53ce\u304c\u9ad8\u304f\u3001\u798f\u5229\u539a\u751f\u3082\u5145\u5b9f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-9\"  class=\"wp-block-heading\">\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u300c\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306b\u6e96\u305a\u308b\u898f\u6a21\u306e\u76e3\u67fb\u6cd5\u4eba\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.fsa.go.jp\/cpaaob\/shinsakensa\/kouhyou\/20230714\/2023_monitoring_report.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u5e81 \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u300c\u4ee4\u548c\uff15\u5e74\u7248\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u30ec\u30dd\u30fc\u30c8\u300d<\/a>\u3000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u306e5\u793e\u304c\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u3000\u30fb\u592a\u967d\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba<br>\u3000\u30fb\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br>\u3000\u30fb\u6771\u967d\u76e3\u67fb\u6cd5\u4eba<br>\u3000\u30fb\u4e09\u512a\u76e3\u67fb\u6cd5\u4eba<br>\u3000\u30fbPwC\u4eac\u90fd\u76e3\u67fb\u6cd5\u4eba\u203b<br>\u3000\u3000\u203b2023\u5e7412\u67081\u65e5\u4ed8\u3067PwC\u3042\u3089\u305f\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3068\u5408\u4f75\u3057\u3001PwC Japan\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u306b\u540d\u79f0\u5909\u66f4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306f\u3001\u4e0a\u5834\u4f01\u696d\u304c\u4e2d\u5fc3\u3067\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3068\u3042\u307e\u308a\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u76e3\u67fb\u306e\u54c1\u8cea\u3082\u3001\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3068\u540c\u3058\u9ad8\u3044\u54c1\u8cea\u3092\u8a87\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306b\u6bd4\u3079\u308b\u3068\u5c0f\u898f\u6a21\u306a\u76e3\u67fb\u30c1\u30fc\u30e0\u3067\u696d\u52d9\u3092\u304a\u3053\u306a\u3046\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u62c5\u5f53\u696d\u52d9\u306e\u5e45\u3082\u5e83\u3044\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<br>\u65e9\u671f\u306b\u30ad\u30e3\u30ea\u30a2\u30a2\u30c3\u30d7\u3092\u8003\u3048\u3066\u3044\u308b\u4eba\u306b\u3068\u3063\u3066\u3001\u65e9\u3044\u6bb5\u968e\u3067\u76e3\u67fb\u696d\u52d9\u5168\u4f53\u3092\u7d4c\u9a13\u3067\u304d\u308b\u70b9\u306f\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306e\u9b45\u529b\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-10\"  class=\"wp-block-heading\">\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3001\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u4ee5\u5916\u306e\u76e3\u67fb\u6cd5\u4eba\u3067\u3059\u3002<br>\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba\u3068\u3072\u3068\u304f\u304f\u308a\u306b\u8a00\u3063\u3066\u3082\u3001\u5f93\u696d\u54e1\u6570\u304c\u6570\u5341\u4eba\u304b\u3089\u6570\u767e\u4eba\u307e\u3067\u3001\u898f\u6a21\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u3002<br>\u307e\u305f\u6700\u8fd1\u3067\u306f\u3001IPO\u7279\u5316\u3084\u6d77\u5916\u7279\u5316\u306a\u3069\u3001\u7279\u5316\u578b\u306e\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba\u306f\u9867\u5ba2\u3068\u306e\u8ddd\u96e2\u304c\u8fd1\u304f\u3001\u500b\u3005\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306b\u6df1\u304f\u304b\u304b\u308f\u308a\u307e\u3059\u3002\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u5e45\u5e83\u3044\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306b\u52a0\u3048\u3001\u7d4c\u55b6\u8005\u3068\u76f4\u63a5\u8a71\u3059\u6a5f\u4f1a\u3082\u3042\u308a\u8cb4\u91cd\u306a\u7d4c\u9a13\u3092\u7a4d\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5927\u624b\u306b\u304f\u3089\u3079\u308b\u3068\u5e74\u53ce\u306f\u4f4e\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u76e3\u67fb\u6cd5\u4eba\u3082\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u30ad\u30e3\u30ea\u30a2\u76ee\u6a19\u3084\u5e0c\u671b\u3059\u308b\u50cd\u304d\u65b9\u306a\u3069\u3092\u8003\u616e\u3057\u3066\u3001\u5fd7\u671b\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<br>\u3000\u30fb\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u30ad\u30e3\u30ea\u30a2\u3092\u76ee\u6307\u3057\u305f\u3044\uff1a\u5927\u624b\u76e3\u67fb\u6cd5\u4eba<br>\u3000\u30fb\u30ef\u30fc\u30af\u30e9\u30a4\u30d5\u30d0\u30e9\u30f3\u30b9\u3092\u91cd\u8996\u3057\u305f\u3044\uff1a\u6e96\u5927\u624b\u307e\u305f\u306f\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba<br>\u3000\u30fb\u7279\u5b9a\u306e\u696d\u754c\u306b\u7279\u5316\u3057\u305f\u3044\uff1a\u305d\u306e\u696d\u754c\u306b\u5f37\u3044\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba<br>\u3000\u30fb\u72ec\u7acb\u958b\u696d\u3092\u76ee\u6307\u3059\uff1a\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba<\/p>\n\n\n\n<h2 id=\"rtoc-11\"  class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u306e\u5e73\u5747\u5e74\u53ce<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u304f\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5e74\u53ce\u306f\u3001\u65e5\u672c\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u5168\u4f53\u3068\u6bd4\u3079\u3066\u3082\u9ad8\u3044\u6c34\u6e96\u306b\u3042\u308a\u307e\u3059\u3002\u539a\u751f\u52b4\u50cd\u7701\u306e\u4ee4\u548c6\u5e74\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u300d\u306e\u5168\u4f53\u5e73\u5747\u5e74\u53ce\u306f\u7d04856\u4e07\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4ee4\u548c6\u5e74\u5206\u306e\u6c11\u9593\u7d66\u4e0e\u5b9f\u614b\u7d71\u8a08\u8abf\u67fb\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u5168\u4f53\u306e\u5e73\u5747\u7d66\u4e0e\u306f478\u4e07\u5186\u306e\u305f\u3081\u3001\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u300d\u306e\u5e73\u5747\u5e74\u53ce\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u5168\u4f53\u306b\u304a\u3044\u3066\u3082\u9ad8\u3044\u6c34\u6e96\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u3053\u306e\u7d71\u8a08\u306f\u3042\u304f\u307e\u3067\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u7a0e\u7406\u58eb\u3092\u5408\u308f\u305b\u305f\u8077\u7a2e\u533a\u5206\u300d\u3067\u3042\u308a\u3001\u76e3\u67fb\u6cd5\u4eba\u52e4\u52d9\u8005\u306e\u307f\u306e\u5e73\u5747\u5e74\u53ce\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e21\u8cc7\u683c\u306e\u5e74\u53ce\u6c34\u6e96\u306b\u5927\u304d\u306a\u4e56\u96e2\u306f\u306a\u3044\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u76e3\u67fb\u6cd5\u4eba\u52e4\u52d9\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u306e\u6709\u529b\u306a\u53c2\u8003\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178\uff1a<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.e-stat.go.jp\/stat-search\/files?page=1&amp;toukei=00450091&amp;tstat=000001011429&amp;tclass1=000001224440\" target=\"_blank\" rel=\"noopener\">\u539a\u751f\u52b4\u50cd\u7701 \u4ee4\u548c6\u5e74\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb<\/a><br>\u3000\u3000\u3000<a style=\"background-color: rgba(0, 0, 0, 0); color: #C44400;\" href=\"https:\/\/www.nta.go.jp\/publication\/statistics\/kokuzeicho\/minkan\/gaiyou\/2024.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206\u3000\u6c11\u9593\u7d66\u4e0e\u5b9f\u614b\u7d71\u8a08\u8abf\u67fb<\/a>\u3000<\/p>\n\n\n\n<h3 id=\"rtoc-12\"  class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u306e\u898f\u6a21\u5225\u30fb\u5e73\u5747\u5e74\u53ce\u306e\u76ee\u5b89<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u6cd5\u4eba\u306e\u5e74\u53ce\u306f\u3001\u52e4\u52d9\u3059\u308b\u6cd5\u4eba\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002\u540c\u8abf\u67fb\u3092\u3082\u3068\u306b\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u898f\u6a21\u3068\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb\u306e\u4f01\u696d\u898f\u6a21\u533a\u5206\u3092\u5bfe\u5fdc\u3055\u305b\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u50be\u5411\u304c\u8aad\u307f\u53d6\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u76e3\u67fb\u6cd5\u4eba\u306e\u898f\u6a21<\/strong><\/td><td><strong>\u304a\u304a\u3088\u305d\u306e\u5e73\u5747\u5e74\u53ce<\/strong><\/td><td><strong>\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb\u306b\u304a\u3051\u308b\u533a\u5206<\/strong><\/td><\/tr><tr><td>\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\uff08BIG4\uff09<\/td><td>\u7d04900\u4e07\u5186\u53f0\u301c<\/td><td>\u5927\u4f01\u696d\uff08\u5e38\u7528\u52b4\u50cd\u80051,000\u4eba\u4ee5\u4e0a\uff09<\/td><\/tr><tr><td>\u6e96\u5927\u624b\u76e3\u67fb\u6cd5\u4eba<\/td><td>\u7d04700\u301c900\u4e07\u5186\u53f0<\/td><td>\u4e2d\u4f01\u696d\uff08100\u301c999\u4eba\uff09<\/td><\/tr><tr><td>\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba<\/td><td>\u7d04500\u301c700\u4e07\u5186\u53f0<\/td><td>\u5c0f\u4f01\u696d\uff0810\u301c99\u4eba\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\uff08BIG4\uff09\u306f\u3001\u5e38\u7528\u52b4\u50cd\u8005\u6570\u304c1,000\u4eba\u4ee5\u4e0a\u306e\u300c\u5927\u4f01\u696d\u300d\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u4ee4\u548c6\u5e74\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb\u3067\u306f\u3001\u3053\u306e\u898f\u6a21\u306e\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u300d\u306e\u5e73\u5747\u5e74\u53ce\u306f\u7d041,044\u4e07\u5186\u3068\u9ad8\u6c34\u6e96\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u5927\u624b\u30fb\u4e2d\u5c0f\u76e3\u67fb\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u3054\u3068\u306e\u696d\u52d9\u7279\u6027\u3084\u898f\u6a21\u306b\u3088\u3063\u3066\u5dee\u3082\u5927\u304d\u3044\u305f\u3081\u3001\u8ee2\u8077\u6642\u306b\u306f\u5404\u6cd5\u4eba\u306e\u6c42\u4eba\u60c5\u5831\u3084\u8ee2\u8077\u30a8\u30fc\u30b8\u30a7\u30f3\u30c8\u3078\u306e\u76f8\u8ac7\u3092\u6d3b\u7528\u3057\u3001\u5177\u4f53\u7684\u306a\u5f85\u9047\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-13\"  class=\"wp-block-heading\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u5408\u683c\u76f4\u5f8c\u306e\u521d\u4efb\u7d66<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u5408\u683c\u76f4\u5f8c\u306b\u76e3\u67fb\u6cd5\u4eba\u3078\u5165\u6240\u3057\u305f\u5834\u5408\u3001BIG4\u3067\u306f\u521d\u4efb\u7d66\u3068\u3057\u3066\u6708\u984d30\u301c35\u4e07\u5186\u7a0b\u5ea6\uff08\u5e74\u53ce\u30d9\u30fc\u30b9\u3067\u7d04550\u4e07\u5186\u524d\u5f8c\uff09\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u4ee4\u548c6\u5e74\u8cc3\u91d1\u69cb\u9020\u57fa\u672c\u7d71\u8a08\u8abf\u67fb\u7d50\u679c\uff08\u65b0\u898f\u5b66\u5352\u8005\uff09\u306b\u3088\u308b\u3068\u3001\u5927\u5b66\u5352\u306e\u5e73\u5747\u521d\u4efb\u7d66\u306f\u7d0423\u4e07\u5186\u3067\u3042\u308b\u3053\u3068\u3068\u6bd4\u8f03\u3057\u3066\u3082\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5f85\u9047\u306e\u9ad8\u3055\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u5f8c\u306f\u30b9\u30bf\u30c3\u30d5\u2192\u30b7\u30cb\u30a2\u30b9\u30bf\u30c3\u30d5\u2192\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u2192\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u2192\u30d1\u30fc\u30c8\u30ca\u30fc\u3068\u30ad\u30e3\u30ea\u30a2\u304c\u9032\u3080\u306b\u3064\u308c\u3001\u5e74\u53ce\u3082\u5927\u5e45\u306b\u5897\u52a0\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u7279\u306b\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u4ee5\u4e0a\u306b\u306a\u308b\u3068\u5e74\u53ce1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u30b1\u30fc\u30b9\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-14\"  class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u304f\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-5-1024x682.jpg\" alt=\"\" class=\"wp-image-883\" srcset=\"https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-5-1024x682.jpg 1024w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-5-300x200.jpg 300w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-5-768x512.jpg 768w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-5-1536x1024.jpg 1536w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-5-1568x1045.jpg 1568w, https:\/\/www.jinzai-draft.com\/contents\/wp-content\/uploads\/2024\/08\/\u518d_\u753b\u50cf20-5.jpg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u304b\u3089\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u304f\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u6c42\u3081\u3089\u308c\u308b\u30b9\u30ad\u30eb\u3068\u6ce8\u610f\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-15\"  class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u3067\u6c42\u3081\u3089\u308c\u308b\u30b9\u30ad\u30eb<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u6cd5\u4eba\u306e\u4e3b\u306a\u696d\u52d9\u306f\u4e0a\u5834\u4f01\u696d\u306e\u4f1a\u8a08\u76e3\u67fb\u3067\u3059\u3002\u76e3\u67fb\u696d\u52d9\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3067\u3059\u306e\u3067\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u6df1\u3044\u77e5\u8b58\u3068\u7406\u89e3\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3055\u3089\u306b\u76e3\u67fb\u6cd5\u4eba\u3067\u306f\u8907\u6570\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3092\u540c\u6642\u306b\u53d7\u3051\u6301\u3064\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u308c\u305e\u308c\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u72b6\u6cc1\u3084\u696d\u52d9\u306e\u6027\u8cea\u306b\u5408\u308f\u305b\u3066\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304d\u3001\u76e3\u67fb\u7d50\u679c\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3059\u308b\u305f\u3081\u306b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u3082\u5fc5\u8981\u3067\u3059\u3002<br>\u30c1\u30fc\u30e0\u3067\u76e3\u67fb\u696d\u52d9\u3092\u304a\u3053\u306a\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u60c5\u5831\u3092\u5171\u6709\u3057\u306a\u304c\u3089\u3001\u52b9\u7387\u7684\u306b\u76e3\u67fb\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u3082\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u3059\u3079\u3066\u306e\u8077\u7a2e\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u304c\u5fc5\u8981\u306a\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76e3\u67fb\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8\u3084\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u306e\u30b9\u30bf\u30c3\u30d5\u306a\u3069\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u304c\u306a\u304f\u3066\u3082\u50cd\u3051\u308b\u8077\u7a2e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8\u306f\u3001\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u4e00\u54e1\u3068\u3057\u3066\u3001\u76e3\u67fb\u8cc7\u6599\u306e\u53ce\u96c6\u3084\u6574\u7406\u3001\u5206\u6790\u306a\u3069\u88dc\u52a9\u7684\u306a\u696d\u52d9\u3092\u62c5\u5f53\u3057\u307e\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4f1a\u8a08\u3084\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5c02\u9580\u77e5\u8b58\u3001\u30d1\u30bd\u30b3\u30f3\u30b9\u30ad\u30eb\u3001\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u306a\u3069\u3001\u5fc5\u8981\u306a\u30b9\u30ad\u30eb\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u306e\u8077\u7a2e\u3068\u306f\u3001\u4eba\u4e8b\u3001\u7d4c\u7406\u3001\u7dcf\u52d9\u306a\u3069\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u8077\u7a2e\u3067\u306f\u4e8b\u52d9\u51e6\u7406\u80fd\u529b\u3084\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u80fd\u529b\u306a\u3069\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-16\"  class=\"wp-block-heading\">\u76e3\u67fb\u6cd5\u4eba\u3092\u5fd7\u671b\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u25a0<span style=\"text-decoration: underline;\">\u76e3\u67fb\u6cd5\u4eba\u306e\u63a1\u7528\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u77ed\u671f\u9593\u306a\u3053\u3068\u304c\u591a\u3044<\/span><br>\u76e3\u67fb\u6cd5\u4eba\u306e\u63a1\u7528\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u3001\u4f8b\u5e7411\u6708\u4e2d\u65ec\u306b\u3042\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306e\u5408\u683c\u767a\u8868\u5f8c\u3059\u3050\u306b\u59cb\u307e\u308a\u30012\u9031\u9593\u307b\u3069\u3067\u9078\u8003\u3001\u63a1\u7528\u304c\u304a\u3053\u306a\u308f\u308c\u307e\u3059\u3002<br>\u77ed\u671f\u9593\u3067\u9078\u8003\u304c\u9032\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5408\u683c\u767a\u8868\u524d\u304b\u3089\u5fd7\u671b\u52d5\u6a5f\u3084\u9762\u63a5\u5bfe\u7b56\u306a\u3069\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">\u25a0\u6c7a\u7b97\u306e\u96c6\u4e2d\u3059\u308b3\u6708\u304c\u7e41\u5fd9\u671f\u3068\u306a\u308b<\/span><br>\u65e5\u672c\u3067\u306f3\u6708\u6c7a\u7b97\u306e\u4f01\u696d\u304c\u591a\u3044\u305f\u3081\u30013\u6708\u304b\u30895\u6708\u9803\u306b\u696d\u52d9\u304c\u96c6\u4e2d\u3057\u307e\u3059\u3002\u3053\u306e\u6642\u671f\u306f\u3001\u6b8b\u696d\u6642\u9593\u306e\u5897\u52a0\u3084\u4f11\u65e5\u51fa\u52e4\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u899a\u609f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">\u25a0\u682a\u5f0f\u53d6\u5f15\u306b\u5236\u9650\u304c\u3042\u308b<\/span><br>\u4f01\u696d\u306e\u975e\u516c\u958b\u60c5\u5831\u3092\u5229\u7528\u3057\u3066\u5229\u76ca\u3092\u5f97\u308b\u300c\u30a4\u30f3\u30b5\u30a4\u30c0\u30fc\u53d6\u5f15\u300d\u306f\u3001\u6cd5\u5f8b\u3067\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u305d\u306e\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u3067\u306f\u5916\u90e8\u306b\u516c\u958b\u3055\u308c\u3066\u3044\u306a\u3044\u4f01\u696d\u306e\u5185\u90e8\u60c5\u5831\u3092\u6271\u3046\u305f\u3081\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u3063\u3066\u306f\u3001\u793e\u5185\u898f\u5247\u3067\u682a\u5f0f\u6295\u8cc7\u81ea\u4f53\u3092\u7981\u6b62\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 id=\"rtoc-17\"  class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u76e3\u67fb\u6cd5\u4eba\u3078\u306e\u5c31\u8077\u30fb\u8ee2\u8077\u3092\u691c\u8a0e\u3059\u308b\u65b9\u304b\u3089\u5bc4\u305b\u3089\u308c\u308b\u3053\u3068\u306e\u591a\u3044\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-18\"  class=\"wp-block-heading\">Q. \u76e3\u67fb\u6cd5\u4eba\u3068\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\uff08\u4f1a\u8a08\u4e8b\u52d9\u6240\uff09\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A.\u76e3\u67fb\u6cd5\u4eba\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u3067\u3001\u4e0a\u5834\u4f01\u696d\u7b49\u306e\u4f1a\u8a08\u76e3\u67fb\uff08\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u6b63\u6027\u30c1\u30a7\u30c3\u30af\uff09\u3092\u4e3b\u306a\u696d\u52d9\u3068\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u30fb\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\u7a0e\u52d9\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3084\u7a0e\u52d9\u76f8\u8ac7\u3001\u8a18\u5e33\u4ee3\u884c\u306a\u3069\u306e\u7a0e\u52d9\u30b5\u30fc\u30d3\u30b9\u3092\u4e2d\u5fc3\u306b\u63d0\u4f9b\u3057\u307e\u3059\u3002\u76e3\u67fb\u6cd5\u4eba\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u307f\u304c\u72ec\u5360\u7684\u306b\u884c\u3048\u308b\u300c\u76e3\u67fb\u300d\u696d\u52d9\u306b\u7279\u5316\u3057\u3066\u3044\u308b\u70b9\u304c\u6700\u5927\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-19\"  class=\"wp-block-heading\">Q. \u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u8cc7\u683c\u304c\u306a\u304f\u3066\u3082\u76e3\u67fb\u6cd5\u4eba\u3067\u50cd\u3051\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A.\u76e3\u67fb\u6cd5\u4eba\u306b\u306f\u4f1a\u8a08\u76e3\u67fb\u3092\u652f\u63f4\u3059\u308b\u300c\u76e3\u67fb\u30a2\u30b7\u30b9\u30bf\u30f3\u30c8\u300d\u3084\u3001\u4eba\u4e8b\u30fb\u7dcf\u52d9\u30fb\u7d4c\u7406\u306a\u3069\u306e\u300c\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u300d\u8077\u7a2e\u304c\u3042\u308a\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u8cc7\u683c\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u76e3\u67fb\u696d\u52d9\u305d\u306e\u3082\u306e\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u72ec\u5360\u696d\u52d9\u3067\u3042\u308b\u305f\u3081\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u8cac\u4efb\u8005\u3068\u3057\u3066\u696d\u52d9\u306b\u643a\u308f\u308b\u306b\u306f\u8cc7\u683c\u53d6\u5f97\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-20\"  class=\"wp-block-heading\">Q. \u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u5408\u683c\u5f8c\u3001\u76e3\u67fb\u6cd5\u4eba\u306b\u5c31\u8077\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A.\u76e3\u67fb\u6cd5\u4eba\u306e\u63a1\u7528\u306f\u3001\u4f8b\u5e7411\u6708\u4e2d\u65ec\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u5408\u683c\u767a\u8868\u5f8c\u306b\u77ed\u671f\u96c6\u4e2d\u3067\u304a\u3053\u306a\u308f\u308c\u307e\u3059\u3002\u5408\u683c\u767a\u8868\u5f8c\u3059\u3050\u306b\u66f8\u985e\u9078\u8003\u30fb\u9762\u63a5\u304c\u59cb\u307e\u308b\u305f\u3081\u3001\u5408\u683c\u767a\u8868\u524d\u304b\u3089\u5fd7\u671b\u52d5\u6a5f\u306e\u6574\u7406\u3084\u9762\u63a5\u5bfe\u7b56\u3092\u9032\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u5408\u683c\u8005\u306e\u7d049\u5272\u304c\u76e3\u67fb\u6cd5\u4eba\u306b\u5c31\u8077\u3059\u308b\u305f\u3081\u3001\u5408\u683c\u5f8c\u306f\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3084\u5404\u76e3\u67fb\u6cd5\u4eba\u306e\u63a1\u7528\u60c5\u5831\u3092\u7a4d\u6975\u7684\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-21\"  class=\"wp-block-heading\">Q. \u76e3\u67fb\u6cd5\u4eba\u306e\u7e41\u5fd9\u671f\u306f\u3044\u3064\u3067\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A.\u65e5\u672c\u3067\u306f3\u6708\u6c7a\u7b97\u306e\u4f01\u696d\u304c\u591a\u3044\u305f\u3081\u3001\u6c7a\u7b97\u5f8c\u306e\u76e3\u67fb\u304c\u96c6\u4e2d\u3059\u308b3\u6708\u301c5\u6708\u9803\u304c\u6700\u7e41\u5fd9\u671f\u3067\u3059\u3002\u307e\u305f\u3001\u5404\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u56db\u534a\u671f\u6c7a\u7b97\u306e\u6642\u671f\uff086\u6708\u30fb9\u6708\u30fb12\u6708\uff09\u3082\u696d\u52d9\u91cf\u304c\u5897\u52a0\u3057\u307e\u3059\u3002\u7e41\u5fd9\u671f\u306b\u306f\u6b8b\u696d\u3084\u4f11\u65e5\u51fa\u52e4\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001BIG4\u306a\u3069\u306e\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u3067\u306f\u8fd1\u5e74\u3001\u50cd\u304d\u65b9\u6539\u9769\u3084\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u6d3b\u7528\u306a\u3069\u52b4\u50cd\u74b0\u5883\u306e\u6539\u5584\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 id=\"rtoc-22\"  class=\"wp-block-heading\">Q. \u76e3\u67fb\u6cd5\u4eba\u3092\u9000\u8077\u3057\u305f\u5f8c\u306e\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A.\u76e3\u67fb\u6cd5\u4eba\u3067\u57f9\u3063\u305f\u5c02\u9580\u77e5\u8b58\u3068\u7d4c\u9a13\u306f\u3001\u305d\u306e\u5f8c\u306e\u30ad\u30e3\u30ea\u30a2\u306b\u5927\u304d\u304f\u6d3b\u304d\u307e\u3059\u3002\u4e3b\u306a\u30ad\u30e3\u30ea\u30a2\u30d1\u30b9\u3068\u3057\u3066\u306f\u3001\u2460\u4e8b\u696d\u4f1a\u793e\u306eCFO\uff08\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005\uff09\u30fb\u7d4c\u7406\u90e8\u9577\u306a\u3069\u306e\u7ba1\u7406\u8077\u3001\u2461\u72ec\u7acb\u3057\u3066\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u3092\u958b\u696d\u3001\u2462\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3078\u306e\u8ee2\u8077\u3001\u2463\u7a0e\u7406\u58eb\u6cd5\u4eba\u3078\u306e\u8ee2\u8077\u3001\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u76e3\u67fb\u6cd5\u4eba\u3067\u306e\u7d4c\u9a13\u306f\u3001\u7279\u306b\u8ca1\u52d9\u30fb\u4f1a\u8a08\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9818\u57df\u3067\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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