{"id":1203,"date":"2026-07-28T13:03:17","date_gmt":"2026-07-28T04:03:17","guid":{"rendered":"https:\/\/www.facmatch.jp\/column\/?p=1203"},"modified":"2026-07-28T13:03:17","modified_gmt":"2026-07-28T04:03:17","slug":"nursery-school-cash-flow","status":"publish","type":"post","link":"https:\/\/www.facmatch.jp\/column\/nursery-school-cash-flow\/","title":{"rendered":"\u4fdd\u80b2\u5712\u306e\u8cc7\u91d1\u7e70\u308a\u6539\u5584\uff5c\u516c\u5b9a\u4fa1\u683c\u30fb\u59d4\u8a17\u8cbb\u30fb\u4eba\u4ef6\u8cbb\u30fb\u7d66\u98df\u8cbb\u306e\u7ba1\u7406"},"content":{"rendered":"\n<p 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class=\"wp-block-paragraph\">\u8a8d\u53ef\u4fdd\u80b2\u6240\u3001\u8a8d\u5b9a\u3053\u3069\u3082\u5712\u3001\u5730\u57df\u578b\u4fdd\u80b2\u3001\u4f01\u696d\u4e3b\u5c0e\u578b\u3001\u8a8d\u53ef\u5916\u7b49\u306b\u3064\u3044\u3066\u3001\u8a8d\u53ef\u30fb\u78ba\u8a8d\u3001\u7d66\u4ed8\u3001\u4fdd\u80b2\u6599\u3001\u88dc\u52a9\u306e\u5236\u5ea6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540d\u79f0\u304c\u300c\u4fdd\u80b2\u5712\u300d\u3067\u3082\u53ce\u5165\u306e\u4ed5\u7d44\u307f\u306f\u540c\u3058\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u3092\u5225\u53f0\u5e33\u306b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5712\u5150\u3001\u5e74\u9f62\u533a\u5206\u3001\u5229\u7528\u5b9a\u54e1\u3001\u5728\u7c4d\u3001\u958b\u6240\u65e5\u6570\u3001\u52a0\u7b97\u30fb\u8abf\u6574\u3001\u8acb\u6c42\u6708\u3001\u652f\u6255\u4e88\u5b9a\u3001\u5b9f\u5165\u91d1\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3069\u3082\u5bb6\u5ead\u5e81\u306e<a href=\"https:\/\/www.cfa.go.jp\/policies\/kokoseido\/outline\" target=\"_blank\" rel=\"noopener noreferrer\">\u5236\u5ea6\u306e\u6982\u8981\u7b49<\/a>\u3067\u3001\u65bd\u8a2d\u578b\u7d66\u4ed8\u30fb\u5730\u57df\u578b\u4fdd\u80b2\u7d66\u4ed8\u7b49\u306e\u5236\u5ea6\u6982\u8981\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4fdd\u80b2\u6599\u30fb\u5b9f\u8cbb\u7b49\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u8b77\u8005\u304b\u3089\u53d7\u3051\u53d6\u308b\u4fdd\u80b2\u6599\u3001\u5ef6\u9577\u3001\u7d66\u98df\u3001\u7528\u54c1\u7b49\u306b\u3064\u3044\u3066\u3001\u5951\u7d04\u3001\u8acb\u6c42\u3001\u5165\u91d1\u3001\u672a\u53ce\u3001\u8fd4\u91d1\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u511f\u5316\u3084\u81ea\u6cbb\u4f53\u5236\u5ea6\u3001\u65bd\u8a2d\u985e\u578b\u3067\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5bfe\u8c61\u30fb\u91d1\u984d\u30fb\u5fb4\u53ce\u53ef\u5426\u3092\u500b\u5225\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u88dc\u52a9\u91d1\u30fb\u59d4\u8a17\u4e8b\u696d\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4eba\u4ef6\u8cbb\u3001\u5bb6\u8cc3\u3001\u8a2d\u5099\u3001\u5ef6\u9577\u4fdd\u80b2\u3001\u4e00\u6642\u4fdd\u80b2\u3001\u75c5\u5150\u4fdd\u80b2\u7b49\u306e\u88dc\u52a9\u30fb\u59d4\u8a17\u306f\u3001\u5bfe\u8c61\u7d4c\u8cbb\u3001\u5b9f\u7e3e\u3001\u8acb\u6c42\u3001\u7cbe\u7b97\u3001\u5165\u91d1\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ea4\u4ed8\u6c7a\u5b9a\u984d\u3092\u305d\u306e\u307e\u307e\u81ea\u7531\u306b\u4f7f\u3048\u308b\u73fe\u91d1\u3068\u306f\u6271\u308f\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u53ce\u5165\u533a\u5206<\/th><th>\u7ba1\u7406\u3059\u308b\u9805\u76ee<\/th><\/tr>\n<tr><td>\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb<\/td><td>\u5712\u5150\u3001\u5e74\u9f62\u3001\u52a0\u7b97\u3001\u8acb\u6c42\u3001\u5165\u91d1<\/td><\/tr>\n<tr><td>\u4fdd\u80b2\u6599<\/td><td>\u5bfe\u8c61\u3001\u8acb\u6c42\u3001\u672a\u53ce\u3001\u8fd4\u91d1<\/td><\/tr>\n<tr><td>\u5b9f\u8cbb\u7b49<\/td><td>\u5951\u7d04\u3001\u4f7f\u9014\u3001\u91d1\u984d\u3001\u5165\u91d1<\/td><\/tr>\n<tr><td>\u81ea\u6cbb\u4f53\u72ec\u81ea\u88dc\u52a9<\/td><td>\u4ea4\u4ed8\u6c7a\u5b9a\u3001\u5bfe\u8c61\u7d4c\u8cbb\u3001\u7cbe\u7b97<\/td><\/tr>\n<tr><td>\u59d4\u8a17\u4e8b\u696d\u7b49<\/td><td>\u5951\u7d04\u3001\u5b9f\u7e3e\u3001\u8acb\u6c42\u3001\u5165\u91d1<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u3001\u4fdd\u80b2\u6599\u3001\u5b9f\u8cbb\u3001\u88dc\u52a9\u91d1\u3092\u5206\u3051\u3001\u5b9f\u969b\u306e\u652f\u6255\u4e88\u5b9a\u3068\u53e3\u5ea7\u5165\u91d1\u3092\u8cc7\u91d1\u7e70\u308a\u3078\u53cd\u6620\u3057\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5712\u5150\u6570\u30fb\u5e74\u9f62\u533a\u5206\u30fb\u914d\u7f6e\u3092\u7ba1\u7406\u3059\u308b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u5728\u7c4d\u30fb\u5165\u9000\u5712\u3092\u6708\u5225\u306b\u8ffd\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u9f62\u5225\u306e\u5728\u7c4d\u3001\u5165\u5712\u3001\u9000\u5712\u3001\u8ee2\u5712\u3001\u4f11\u5712\u3001\u767b\u5712\u958b\u59cb\u65e5\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u8fbc\u307f\u3084\u5185\u5b9a\u3060\u3051\u3067\u78ba\u5b9a\u53ce\u5165\u306b\u305b\u305a\u3001\u81ea\u6cbb\u4f53\u624b\u7d9a\u304d\u3068\u5b9f\u969b\u306e\u5229\u7528\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e74\u9f62\u533a\u5206\u3068\u5fc5\u8981\u914d\u7f6e\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5712\u5150\u306e\u5e74\u9f62\u3001\u4eba\u6570\u3001\u4fdd\u80b2\u6642\u9593\u3001\u969c\u5bb3\u30fb\u533b\u7642\u7684\u30b1\u30a2\u7b49\u306e\u652f\u63f4\u3001\u52a0\u914d\u7b49\u306b\u3088\u308a\u5fc5\u8981\u306a\u4f53\u5236\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u884c\u6cd5\u4ee4\u30fb\u6761\u4f8b\u30fb\u81ea\u6cbb\u4f53\u57fa\u6e96\u3092\u78ba\u8a8d\u3057\u3001\u914d\u7f6e\u3092\u8cc7\u91d1\u90fd\u5408\u3067\u4e0b\u56de\u3089\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5730\u57df\u578b\u4fdd\u80b2\u306b\u3064\u3044\u3066\u306f\u3001e-Gov\u306e<a href=\"https:\/\/laws.e-gov.go.jp\/law\/426M60000100061\" target=\"_blank\" rel=\"noopener noreferrer\">\u5bb6\u5ead\u7684\u4fdd\u80b2\u4e8b\u696d\u7b49\u306e\u8a2d\u5099\u53ca\u3073\u904b\u55b6\u306b\u95a2\u3059\u308b\u57fa\u6e96<\/a>\u3067\u73fe\u884c\u57fa\u6e96\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5b9a\u54e1\u3068\u5b9f\u5229\u7528\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a8d\u53ef\u5b9a\u54e1\u3001\u5229\u7528\u5b9a\u54e1\u3001\u5728\u7c4d\u3001\u5b9f\u767b\u5712\u3092\u533a\u5225\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a7a\u304d\u304c\u3042\u308b\u5e74\u9f62\u3068\u5f85\u6a5f\u304c\u3042\u308b\u5e74\u9f62\u3092\u5206\u3051\u3001\u5358\u7d14\u306a\u5168\u4f53\u5b9a\u54e1\u5145\u8db3\u7387\u3060\u3051\u3067\u5224\u65ad\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e74\u5ea6\u9014\u4e2d\u306e\u4e0b\u632f\u308c\u3092\u8a66\u7b97\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ee2\u5c45\u3001\u80b2\u4f11\u5ef6\u9577\u30fb\u5fa9\u5e30\u6642\u671f\u3001\u9000\u5712\u3001\u5730\u57df\u4eba\u53e3\u3001\u7af6\u5408\u958b\u8a2d\u7b49\u3067\u5712\u5150\u6570\u304c\u5909\u52d5\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6708\u5225\u306e\u5712\u5150\u6570\u3068\u53ce\u5165\u3001\u5fc5\u8981\u914d\u7f6e\u3001\u7d66\u98df\u6570\u3092\u66f4\u65b0\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u5712\u5150\u6570\u3060\u3051\u3067\u306a\u304f\u5e74\u9f62\u533a\u5206\u3068\u5fc5\u8981\u914d\u7f6e\u3092\u540c\u3058\u8868\u306b\u7f6e\u304f\u3068\u3001\u4eba\u4ef6\u8cbb\u3068\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u306e\u305a\u308c\u3092\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u516c\u5b9a\u4fa1\u683c\u30fb\u59d4\u8a17\u8cbb\u30fb\u52a0\u7b97\u3092\u7ba1\u7406\u3059\u308b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u6700\u65b0\u306e\u516c\u5b9a\u4fa1\u683c\u30fb\u57fa\u6e96\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3069\u3082\u5bb6\u5ead\u5e81\u306e<a href=\"https:\/\/www.cfa.go.jp\/policies\/kokoseido\" target=\"_blank\" rel=\"noopener noreferrer\">\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u5236\u5ea6<\/a>\u306b\u306f\u3001\u4ee4\u548c8\u5e74\u5ea6\u306e\u516c\u5b9a\u4fa1\u683c\u30fb\u57fa\u6e96\u7b49\u306e\u898b\u76f4\u3057\u3001\u5358\u4fa1\u8868\u3001FAQ\u7b49\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u524d\u5e74\u5ea6\u306e\u5358\u4fa1\u3084\u52a0\u7b97\u7533\u8acb\u3092\u6d41\u7528\u305b\u305a\u3001\u65bd\u8a2d\u985e\u578b\u30fb\u5b9a\u54e1\u30fb\u5730\u57df\u30fb\u5e74\u9f62\u7b49\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u52a0\u7b97\u3068\u914d\u7f6e\u30fb\u5b9f\u7e3e\u3092\u3064\u306a\u3050<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u52a0\u7b97\u30fb\u8abf\u6574\u306b\u3064\u3044\u3066\u3001\u5c4a\u51fa\u3001\u8077\u54e1\u3001\u7d4c\u9a13\u3001\u7814\u4fee\u3001\u5b9f\u7e3e\u3001\u8cc3\u91d1\u6539\u5584\u7b49\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u5c4a\u3001\u8981\u4ef6\u672a\u9054\u3001\u5bfe\u8c61\u5916\u671f\u9593\u3092\u8acb\u6c42\u898b\u8fbc\u307f\u306b\u542b\u3081\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u59d4\u8a17\u8cbb\u7b49\u306e\u4f7f\u9014\u30fb\u7d4c\u7406\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u79c1\u7acb\u4fdd\u80b2\u6240\u306e\u59d4\u8a17\u8cbb\u7b49\u306b\u306f\u7d4c\u7406\u30fb\u4f7f\u9014\u30fb\u7a4d\u7acb\u30fb\u7e70\u5165\u7b49\u306e\u53d6\u6271\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u539a\u751f\u52b4\u50cd\u7701\u306e<a href=\"https:\/\/www.mhlw.go.jp\/web\/t_doc?dataId=00ta9207&amp;dataType=1&amp;pageNo=1\" target=\"_blank\" rel=\"noopener noreferrer\">\u4fdd\u80b2\u6240\u904b\u55b6\u8cbb\u306e\u7d4c\u7406\u7b49\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044<\/a>\u3084\u3001\u4ee4\u548c8\u5e74\u5ea6\u306e\u6539\u6b63\u901a\u77e5\u3001\u81ea\u6cbb\u4f53\u306e\u904b\u7528\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8acb\u6c42\u30fb\u6c7a\u5b9a\u30fb\u5b9f\u5165\u91d1\u3092\u7167\u5408\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u6c42\u984d\u3001\u81ea\u6cbb\u4f53\u6c7a\u5b9a\u3001\u9061\u53ca\u8abf\u6574\u3001\u7cbe\u7b97\u3001\u8fd4\u9084\u3001\u5b9f\u5165\u91d1\u3092\u7167\u5408\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p 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href=\"https:\/\/www.mhlw.go.jp\/web\/t_doc?dataId=00ta9203&amp;dataType=1&amp;pageNo=1\" target=\"_blank\" rel=\"noopener noreferrer\">\u4fdd\u80b2\u6240\u306b\u304a\u3051\u308b\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528<\/a>\u3082\u3001\u8cc7\u91d1\u53ce\u652f\u3084\u4eba\u4ef6\u8cbb\u30fb\u4fee\u7e55\u30fb\u5099\u54c1\u7b49\u306e\u7a4d\u7acb\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u985e\u578b\u30fb\u81ea\u6cbb\u4f53\u306e\u73fe\u884c\u30eb\u30fc\u30eb\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5712\u5225\u640d\u76ca\u306813\u9031\u9593\u8cc7\u91d1\u7e70\u308a\u3092\u4f5c\u308b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u5712\u5225\u306b\u640d\u76ca\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u3001\u4fdd\u80b2\u6599\u3001\u88dc\u52a9\u7b49\u306e\u53ce\u5165\u3068\u3001\u4eba\u4ef6\u8cbb\u3001\u7d66\u98df\u3001\u5bb6\u8cc3\u3001\u5149\u71b1\u3001\u4fee\u7e55\u3001\u30b7\u30b9\u30c6\u30e0\u3001\u672c\u90e8\u8cbb\u3092\u5712\u5225\u306b\u96c6\u8a08\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672c\u90e8\u8cbb\u30fb\u5171\u901a\u4eba\u54e1\u3092\u5408\u7406\u7684\u306b\u914d\u8ce6\u3057\u3001\u8d64\u5b57\u5712\u3092\u898b\u3048\u306a\u304f\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u652f\u6255\u3044\u3092\u5148\u306b\u5165\u529b\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u7d66\u98df\u3001\u5bb6\u8cc3\u3001\u5149\u71b1\u3001\u4fee\u7e55\u3001\u7a0e\u91d1\u3001\u8fd4\u6e08\u7b49\u306e\u78ba\u5b9a\u652f\u51fa\u3092\u9031\u5225\u306b\u5165\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305d\u306e\u5f8c\u306b\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u3001\u4fdd\u80b2\u6599\u3001\u88dc\u52a9\u7b49\u306e\u78ba\u5b9a\u5165\u91d1\u3092\u5165\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody>\n<tr><th>\u9031<\/th><th>\u4e3b\u306a\u5165\u91d1<\/th><th>\u4e3b\u306a\u652f\u51fa<\/th><\/tr>\n<tr><td>\u7b2c1\u9031<\/td><td>\u4fdd\u80b2\u6599\u30fb\u5b9f\u8cbb\u7b49<\/td><td>\u7d66\u98df\u30fb\u885b\u751f<\/td><\/tr>\n<tr><td>\u7b2c2\u9031<\/td><td>\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u7b49<\/td><td>\u7d66\u4e0e\u30fb\u793e\u4f1a\u4fdd\u967a\u6599<\/td><\/tr>\n<tr><td>\u7b2c3\u9031<\/td><td>\u81ea\u6cbb\u4f53\u88dc\u52a9\u7b49<\/td><td>\u5bb6\u8cc3\u30fb\u63a1\u7528\u8cbb<\/td><\/tr>\n<tr><td>\u7b2c4\u9031<\/td><td>\u7cbe\u7b97\u30fb\u8ffd\u52a0\u5206\u7b49<\/td><td>\u7a0e\u91d1\u30fb\u8fd4\u6e08\u30fb\u4fee\u7e55<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u969b\u306e\u81ea\u6cbb\u4f53\u65e5\u7a0b\u30fb\u5951\u7d04\u3078\u7f6e\u304d\u63db\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5165\u91d1\u78ba\u5ea6\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u6c7a\u5b9a\u6e08\u307f\u3001\u8acb\u6c42\u6e08\u307f\u3001\u672a\u8acb\u6c42\u3001\u4ea4\u4ed8\u6c7a\u5b9a\u3001\u7cbe\u7b97\u4e2d\u3001\u5165\u5712\u898b\u8fbc\u307f\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u5ea6\u672b\u306e\u9061\u53ca\u30fb\u7cbe\u7b97\u3092\u901a\u5e38\u6708\u306e\u78ba\u5b9a\u5165\u91d1\u306b\u524d\u5012\u3057\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0b\u632f\u308c\u3092\u8a66\u7b97\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5712\u5150\u6e1b\u5c11\u3001\u6b20\u54e1\u3001\u98df\u6750\u30fb\u5149\u71b1\u8cbb\u4e0a\u6607\u3001\u4fee\u7e55\u3001\u88dc\u52a9\u5bfe\u8c61\u5916\u30fb\u8fd4\u9084\u7b49\u3092\u53cd\u6620\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/working-capital\/\">\u904b\u8ee2\u8cc7\u91d1\u304c\u8db3\u308a\u306a\u3044\u6642\u306e\u5bfe\u7b56<\/a>\u3067\u3001\u4e00\u6642\u4e0d\u8db3\u3068\u5712\u5225\u8d64\u5b57\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6708\u6b21\u640d\u76ca\u3068\u6b8b\u9ad8\u3092\u7167\u5408\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ed2\u5b57\u3067\u3082\u6b8b\u9ad8\u304c\u6e1b\u308b\u5834\u5408\u3001\u672a\u53ce\u3001\u88dc\u52a9\u7acb\u66ff\u3001\u8a2d\u5099\u30fb\u4fee\u7e55\u3001\u63a1\u7528\u3001\u501f\u5165\u8fd4\u6e08\u7b49\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/cash-flow-statement\/\">\u8cc7\u91d1\u7e70\u308a\u8868\u306e\u4f5c\u308a\u65b9<\/a>\u3082\u53c2\u7167\u3057\u3001\u6708\u6b21\u8868\u306813\u9031\u9593\u8868\u3092\u4f7f\u3044\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>13\u9031\u9593\u8868\u3067\u306f\u3001\u672a\u78ba\u5b9a\u306e\u88dc\u52a9\u30fb\u7cbe\u7b97\u30fb\u5165\u5712\u898b\u8fbc\u307f\u3092\u5916\u3057\u3001\u7d66\u4e0e\u30fb\u7d66\u98df\u652f\u6255\u5f8c\u306e\u6700\u4f4e\u6b8b\u9ad8\u3092\u898b\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u78ba\u5b9a\u5165\u91d1\u3060\u3051\u3067\u9031\u5225\u6b8b\u9ad8\u3092\u4f5c\u308b\u3068\u3001\u88dc\u52a9\u91d1\u7cbe\u7b97\u3084\u5712\u5150\u6570\u306e\u4e0b\u632f\u308c\u304c\u3042\u3063\u3066\u3082\u4fdd\u80b2\u4f53\u5236\u3092\u7dad\u6301\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u878d\u8cc7\u3068\u50b5\u6a29\u8cc7\u91d1\u5316\u3092\u6bd4\u8f03\u3059\u308b<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u878d\u8cc7\u306f\u8cc7\u91d1\u4f7f\u9014\u3092\u5206\u3051\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u3001\u7d66\u98df\u3001\u63a1\u7528\u7b49\u306f\u904b\u8ee2\u8cc7\u91d1\u3001\u7269\u4ef6\u3001\u5185\u88c5\u3001\u53a8\u623f\u3001\u904a\u5177\u3001\u8eca\u4e21\u7b49\u306f\u8a2d\u5099\u8cc7\u91d1\u3068\u3057\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5712\u5225\u640d\u76ca\u3001\u5712\u5150\u30fb\u5e74\u9f62\u63a8\u79fb\u3001\u914d\u7f6e\u3001\u7d66\u4ed8\u30fb\u88dc\u52a9\u300113\u9031\u9593\u8868\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cc7\u91d1\u5316\u3067\u304d\u308b\u50b5\u6a29\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea\u6cbb\u4f53\u7b49\u3078\u306e\u78ba\u5b9a\u50b5\u6a29\u306b\u3064\u3044\u3066\u8cc7\u91d1\u5316\u3092\u76f8\u8ac7\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u50b5\u6a29\u3001\u8b72\u6e21\u53ef\u5426\u3001\u5951\u7d04\u30fb\u901a\u77e5\u3001\u624b\u6570\u6599\u3001\u5165\u91d1\u53e3\u5ea7\u3001\u5dee\u62bc\u3048\u30fb\u65e2\u5b58\u8b72\u6e21\u7b49\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/factoring-guide\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u4ed5\u7d44\u307f<\/a>\u3092\u8aad\u307f\u3001\u672a\u78ba\u5b9a\u306e\u88dc\u52a9\u91d1\u3001\u4fdd\u8b77\u8005\u3078\u306e\u672a\u53ce\u3001\u5165\u5712\u898b\u8fbc\u307f\u3092\u4e00\u5f8b\u306b\u5bfe\u8c61\u50b5\u6a29\u3068\u3057\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u624b\u6570\u6599\u3068\u4f7f\u9014\u5236\u9650\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u624b\u6570\u6599\u5f8c\u306e\u624b\u53d6\u308a\u3068\u6b21\u56de\u5165\u91d1\u6e1b\u5c11\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/column\/factoring-fee\/\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u624b\u6570\u6599\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u3067\u8cbb\u7528\u3092\u78ba\u8a8d\u3057\u3001\u59d4\u8a17\u8cbb\u30fb\u88dc\u52a9\u91d1\u7b49\u306e\u4f7f\u9014\u30fb\u7d4c\u7406\u30fb\u8b72\u6e21\u5236\u9650\u306b\u3082\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u878d\u5e81\u306e<a href=\"https:\/\/www.fsa.go.jp\/user\/factoring.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6ce8\u610f\u559a\u8d77<\/a>\u304c\u793a\u3059\u3001\u8cb7\u623b\u3057\u3084\u511f\u9084\u8acb\u6c42\u6a29\u3001\u5b9f\u8cea\u7684\u306a\u8cb8\u4ed8\u3068\u306a\u308b\u5951\u7d04\u306b\u3082\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d99\u7d9a\u5229\u7528\u306e\u51fa\u53e3\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6bce\u6708\u306e\u8cc7\u91d1\u5316\u304c\u306a\u3044\u3068\u7d66\u4e0e\u30fb\u7d66\u98df\u3092\u6255\u3048\u306a\u3044\u5834\u5408\u3001\u5712\u5150\u3001\u914d\u7f6e\u3001\u88dc\u52a9\u3001\u7d66\u98df\u3001\u5bb6\u8cc3\u3001\u501f\u5165\u8fd4\u6e08\u3092\u898b\u76f4\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u6642\u7684\u306a\u958b\u5712\u30fb\u5897\u54e1\u8cc7\u91d1\u306a\u306e\u304b\u3001\u6052\u5e38\u8d64\u5b57\u306e\u7a74\u57cb\u3081\u306a\u306e\u304b\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><span class=\"swl-marker mark_yellow\">\u50b5\u6a29\u3092\u65e9\u671f\u8cc7\u91d1\u5316\u3059\u308b\u5834\u5408\u3082\u3001\u8b72\u6e21\u53ef\u5426\u30fb\u4f7f\u9014\u30fb\u624b\u6570\u6599\u5f8c\u306e\u624b\u53d6\u308a\u30fb\u6b21\u56de\u5165\u91d1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u652f\u6255\u3044\u304c\u8feb\u308b\u6642\u306e\u5bfe\u5fdc<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f4\u8fd17\u65e5\u3092\u78ba\u5b9a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53e3\u5ea7\u3001\u73fe\u91d1\u3001\u78ba\u5b9a\u5165\u91d1\u3068\u3001\u7d66\u4e0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u7d66\u98df\u3001\u5bb6\u8cc3\u3001\u5149\u71b1\u3001\u7a0e\u91d1\u3001\u8fd4\u6e08\u3092\u65e5\u4ed8\u9806\u306b\u4e26\u3079\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u8acb\u6c42\u3001\u672a\u4ea4\u4ed8\u306e\u88dc\u52a9\u3001\u7cbe\u7b97\u898b\u8fbc\u307f\u3001\u5165\u5712\u898b\u8fbc\u307f\u306f\u78ba\u5b9a\u5165\u91d1\u3068\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8acb\u6c42\u6f0f\u308c\u30fb\u88dc\u52a9\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u56de\u53ce\u53ef\u80fd\u306a\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u3001\u52a0\u7b97\u3001\u81ea\u6cbb\u4f53\u4e8b\u696d\u306e\u8acb\u6c42\u6f0f\u308c\u3084\u4e0d\u8db3\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9f\u7e3e\u306e\u306a\u3044\u8acb\u6c42\u3001\u8981\u4ef6\u672a\u9054\u306e\u52a0\u7b97\u3001\u5bfe\u8c61\u5916\u7d4c\u8cbb\u306e\u4ed8\u66ff\u3048\u306f\u884c\u308f\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u95a2\u4fc2\u5148\u3078\u671f\u65e5\u524d\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u652f\u6255\u3044\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u7121\u65ad\u3067\u9045\u3089\u305b\u305a\u3001\u81ea\u6cbb\u4f53\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u7a0e\u7406\u58eb\u3001\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3001\u5951\u7d04\u5148\u7b49\u3078\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u8ac7\u3057\u305f\u3060\u3051\u3067\u7336\u4e88\u30fb\u6761\u4ef6\u5909\u66f4\u6e08\u307f\u3068\u306f\u6271\u308f\u305a\u3001\u5408\u610f\u3092\u66f8\u9762\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002\u3053\u3069\u3082\u306e\u5b89\u5168\u3001\u5fc5\u8981\u914d\u7f6e\u3001\u7d66\u98df\u30fb\u885b\u751f\u3092\u8cc7\u91d1\u90fd\u5408\u3060\u3051\u3067\u524a\u3089\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7dca\u6025\u8cc7\u91d1\u3068\u518d\u767a\u9632\u6b62\u3092\u540c\u6642\u306b\u9032\u3081\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3066\u3082\u3001\u5712\u5150\u6e1b\u5c11\u3001\u904e\u5927\u4eba\u54e1\u3001\u7d66\u98df\u30ed\u30b9\u3001\u88dc\u52a9\u8981\u4ef6\u6f0f\u308c\u3001\u8d64\u5b57\u5712\u304c\u7d9a\u3051\u3070\u518d\u3073\u4e0d\u8db3\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8cc7\u91d1\u8abf\u9054\u3068\u540c\u6642\u306b\u3001\u5712\u5150\u8a08\u753b\u3001\u914d\u7f6e\u3001\u8acb\u6c42\u3001\u7d66\u98df\u3001\u7269\u4ef6\u3001\u8a2d\u5099\u3092\u76f4\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7dca\u6025\u8cc7\u91d1\u306e\u78ba\u4fdd\u3068\u3001\u5712\u5150\u30fb\u914d\u7f6e\u30fb\u7d66\u4ed8\u30fb\u88dc\u52a9\u30fb\u7d66\u98df\u30fb\u4fee\u7e55\u306e\u6539\u5584\u3092\u540c\u6642\u306b\u9032\u3081\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u4fdd\u80b2\u5712\u306f\u306a\u305c\u9ed2\u5b57\u3067\u3082\u8cc7\u91d1\u4e0d\u8db3\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u3084\u88dc\u52a9\u306e\u5165\u91d1\u524d\u306b\u3001\u7d66\u4e0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u7d66\u98df\u3001\u5bb6\u8cc3\u7b49\u3092\u652f\u6255\u3046\u305f\u3081\u3067\u3059\u3002\u958b\u5712\u30fb\u65b0\u5e74\u5ea6\u524d\u306f\u5148\u884c\u652f\u51fa\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u4fdd\u80b2\u5712\u306e\u53ce\u5165\u306f\u516c\u5b9a\u4fa1\u683c\u3060\u3051\u3067\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u65bd\u8a2d\u985e\u578b\u306b\u3088\u308a\u3001\u65bd\u8a2d\u578b\u30fb\u5730\u57df\u578b\u7d66\u4ed8\u3001\u79c1\u7acb\u4fdd\u80b2\u6240\u59d4\u8a17\u8cbb\u3001\u4fdd\u80b2\u6599\u3001\u5b9f\u8cbb\u3001\u81ea\u6cbb\u4f53\u88dc\u52a9\u3001\u59d4\u8a17\u4e8b\u696d\u7b49\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u516c\u5b9a\u4fa1\u683c\u3084\u59d4\u8a17\u8cbb\u306e\u5165\u91d1\u65e5\u306f\u5168\u56fd\u3067\u540c\u3058\u3067\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u5168\u56fd\u4e00\u5f8b\u3068\u6c7a\u3081\u3064\u3051\u305a\u3001\u65bd\u8a2d\u985e\u578b\u3068\u81ea\u6cbb\u4f53\u306e\u73fe\u884c\u65e5\u7a0b\u30fb\u901a\u77e5\u30fb\u5951\u7d04\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u5712\u5150\u6570\u304c\u5897\u3048\u308c\u3070\u8cc7\u91d1\u7e70\u308a\u306f\u6539\u5584\u3057\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u5fc5\u305a\u3057\u3082\u6539\u5584\u3057\u307e\u305b\u3093\u3002\u5e74\u9f62\u5225\u306e\u5fc5\u8981\u914d\u7f6e\u3001\u63a1\u7528\u3001\u7d66\u98df\u3001\u5099\u54c1\u7b49\u304c\u5148\u306b\u5897\u3048\u308b\u305f\u3081\u3001\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u3068\u8ffd\u52a0\u652f\u51fa\u3092\u540c\u6642\u306b\u8a66\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u88dc\u52a9\u91d1\u306f\u4ea4\u4ed8\u6c7a\u5b9a\u5f8c\u3059\u3050\u8cc7\u91d1\u7e70\u308a\u3078\u5165\u308c\u3066\u3088\u3044\u3067\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u652f\u6255\u6642\u671f\u3001\u5bfe\u8c61\u7d4c\u8cbb\u3001\u5b9f\u7e3e\u5831\u544a\u3001\u7cbe\u7b97\u3001\u8fd4\u9084\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3001\u78ba\u5b9a\u5165\u91d1\u3068\u7acb\u66ff\u671f\u9593\u3092\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Q: \u4fdd\u80b2\u5712\u306e\u81ea\u6cbb\u4f53\u5411\u3051\u50b5\u6a29\u306f\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3067\u304d\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A: \u50b5\u6a29\u30fb\u5951\u7d04\u30fb\u81ea\u6cbb\u4f53\u7b49\u306e\u6761\u4ef6\u306b\u3088\u308a\u76f8\u8ac7\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u8b72\u6e21\u53ef\u5426\u3001\u4f7f\u9014\u30fb\u7d4c\u7406\u3001\u624b\u6570\u6599\u3001\u5dee\u62bc\u3048\u3001\u6b21\u56de\u5165\u91d1\u3078\u306e\u5f71\u97ff\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fdd\u80b2\u5712\u306e\u8cc7\u91d1\u7e70\u308a\u6539\u5584\u306f\u3001\u65bd\u8a2d\u985e\u578b\u3001\u5712\u5150\u6570\u30fb\u5e74\u9f62\u3001\u7d66\u4ed8\u30fb\u59d4\u8a17\u8cbb\u3001\u88dc\u52a9\u3001\u5b9f\u5165\u91d1\u3092\u3001\u4eba\u4ef6\u8cbb\u30fb\u7d66\u98df\u30fb\u7269\u4ef6\u30fb\u8a2d\u5099\u8cbb\u3068\u3064\u306a\u3050\u3053\u3068\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol 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