{"id":52,"date":"2026-04-11T14:20:46","date_gmt":"2026-04-11T05:20:46","guid":{"rendered":"https:\/\/shimaken.com\/shiba\/52\/"},"modified":"2026-04-11T14:20:46","modified_gmt":"2026-04-11T05:20:46","slug":"%e8%b2%b8%e5%80%9f%e5%af%be%e7%85%a7%e8%a1%a8%ef%bc%88b-s%ef%bc%89%e3%81%ae%e8%aa%ad%e3%81%bf%e6%96%b9%ef%bd%9c%e4%bc%9a%e7%a4%be%e3%81%ae%e3%80%8c%e5%81%a5%e5%ba%b7%e8%a8%ba%e6%96%ad%e6%9b%b8","status":"publish","type":"post","link":"https:\/\/shimaken.com\/shiba\/52\/","title":{"rendered":"\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306e\u8aad\u307f\u65b9\uff5c\u4f1a\u793e\u306e\u300c\u5065\u5eb7\u8a3a\u65ad\u66f8\u300d\u309230\u5206\u3067\u8aad\u307f\u89e3\u304f\u5b9f\u8df5\u30ac\u30a4\u30c9"},"content":{"rendered":"<p>\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u305b\u3089\u308c\u3066\u3082\u3001\u3069\u3053\u304b\u3089\u8aad\u3081\u3070\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u6570\u5b57\u304c\u4e26\u3093\u3067\u3044\u308b\u3060\u3051\u3067\u3001\u4f55\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u306e\u304b\u63b4\u3081\u306a\u3044\u300d\u2014\u2014\u305d\u3093\u306a\u60a9\u307f\u3092\u62b1\u3048\u308b\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306f\u300c1\u5e74\u9593\u306e\u6210\u7e3e\u8868\u300d\u3068\u3057\u3066\u6bd4\u8f03\u7684\u30a4\u30e1\u30fc\u30b8\u3057\u3084\u3059\u3044\u3082\u306e\u306e\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09\u306f\u300c\u3042\u308b\u6642\u70b9\u3067\u306e\u8ca1\u7523\u72b6\u6cc1\u300d\u3092\u793a\u3059\u305f\u3081\u3001\u521d\u898b\u3067\u306f\u53d6\u3063\u3064\u304d\u306b\u304f\u3044\u3068\u611f\u3058\u308b\u65b9\u304c\u591a\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u8aad\u3081\u308b\u3088\u3046\u306b\u306a\u308b\u3068\u3001\u4e16\u754c\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u53d6\u5f15\u5148\u306e\u7d4c\u55b6\u72b6\u614b\u3092\u898b\u629c\u3051\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u4f53\u8cea\u306e\u5f37\u307f\u30fb\u5f31\u307f\u304c\u898b\u3048\u3066\u304f\u308b\u3002\u6295\u8cc7\u5224\u65ad\u3084\u4e0e\u4fe1\u7ba1\u7406\u306e\u7cbe\u5ea6\u304c\u4e0a\u304c\u308a\u3001\u7d4c\u55b6\u4f1a\u8b70\u3067\u306e\u767a\u8a00\u306b\u3082\u8aac\u5f97\u529b\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u300c\u4f1a\u793e\u306e\u5065\u5eb7\u8a3a\u65ad\u66f8\u300d\u3068\u6349\u3048\u3001\u6570\u5b57\u304c\u82e6\u624b\u306a\u65b9\u3067\u308230\u5206\u3067\u57fa\u672c\u69cb\u9020\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3068\u5b9f\u8df5\u7684\u306a\u8aad\u307f\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u4f55\u304b\uff1f\u300c\u4f1a\u793e\u306e\u5065\u5eb7\u8a3a\u65ad\u66f8\u300d\u3068\u3044\u3046\u8003\u3048\u65b9<\/h2>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\uff08Balance Sheet\u3001\u7565\u3057\u3066B\/S\uff09\u306f\u3001<strong>\u3042\u308b\u7279\u5b9a\u306e\u6642\u70b9\u306b\u304a\u3051\u308b\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b<\/strong>\u3092\u8868\u3059\u8ca1\u52d9\u8af8\u8868\u3067\u3059\u3002\u6c7a\u7b97\u65e5\u6642\u70b9\u3067\u300c\u4f55\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u300d\u300c\u3069\u3046\u3084\u3063\u3066\u304a\u91d1\u3092\u8abf\u9054\u3057\u305f\u304b\u300d\u304c\u4e00\u76ee\u3067\u308f\u304b\u308b\u66f8\u985e\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u4eba\u9593\u306e\u5065\u5eb7\u8a3a\u65ad\u306b\u4f8b\u3048\u308b\u3068\u7406\u89e3\u3057\u3084\u3059\u3044<\/h3>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u7406\u89e3\u3059\u308b\u6700\u3082\u7c21\u5358\u306a\u65b9\u6cd5\u306f\u3001\u4eba\u9593\u306e\u5065\u5eb7\u8a3a\u65ad\u66f8\u306b\u4f8b\u3048\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<table>\n<tr>\n<th>\u5065\u5eb7\u8a3a\u65ad\u66f8<\/th>\n<th>\u8cb8\u501f\u5bfe\u7167\u8868<\/th>\n<\/tr>\n<tr>\n<td>\u4f53\u91cd\u30fb\u8eab\u9577\uff08\u4f53\u683c\uff09<\/td>\n<td>\u7dcf\u8cc7\u7523\uff08\u4f1a\u793e\u306e\u898f\u6a21\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4f53\u8102\u80aa\u7387\uff08\u4f59\u5206\u306a\u8102\u80aa\uff09<\/td>\n<td>\u8ca0\u50b5\u6bd4\u7387\uff08\u501f\u91d1\u306e\u5272\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u7b4b\u8089\u91cf\uff08\u5b9f\u529b\uff09<\/td>\n<td>\u7d14\u8cc7\u7523\uff08\u81ea\u5df1\u8cc7\u672c\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u8840\u6db2\u691c\u67fb\uff08\u5185\u81d3\u306e\u5065\u5eb7\u5ea6\uff09<\/td>\n<td>\u6d41\u52d5\u6bd4\u7387\uff08\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\uff09<\/td>\n<\/tr>\n<\/table>\n<p>\u4f53\u91cd\u304c\u91cd\u304f\u3066\u3082\u3001\u305d\u308c\u304c\u7b4b\u8089\u306a\u306e\u304b\u8102\u80aa\u306a\u306e\u304b\u3067\u5065\u5eb7\u72b6\u614b\u306e\u8a55\u4fa1\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u540c\u69d8\u306b\u3001\u7dcf\u8cc7\u7523\u304c\u5927\u304d\u304f\u3066\u3082\u3001\u305d\u308c\u304c\u501f\u91d1\u3067\u81a8\u3089\u3093\u3067\u3044\u308b\u306e\u304b\u3001\u81ea\u5df1\u8cc7\u672c\u3067\u7bc9\u304b\u308c\u3066\u3044\u308b\u306e\u304b\u3067\u4f1a\u793e\u306e\u5065\u5168\u6027\u306f\u5927\u304d\u304f\u5909\u308f\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u306e\u9055\u3044\u3092\u62bc\u3055\u3048\u308b<\/h3>\n<p>\u3088\u304f\u6df7\u540c\u3055\u308c\u308b\u306e\u304c\u3001\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u3068\u306e\u9055\u3044\u3067\u3059\u3002<\/p>\n<table>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S\uff09<\/th>\n<th>\u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09<\/th>\n<\/tr>\n<tr>\n<td>\u8868\u3059\u3082\u306e<\/td>\n<td>\u8ca1\u653f\u72b6\u614b\uff08\u30b9\u30c8\u30c3\u30af\uff09<\/td>\n<td>\u7d4c\u55b6\u6210\u7e3e\uff08\u30d5\u30ed\u30fc\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u6642\u70b9<\/td>\n<td>\u6c7a\u7b97\u65e5\u6642\u70b9\u306e\u30b9\u30ca\u30c3\u30d7\u30b7\u30e7\u30c3\u30c8<\/td>\n<td>1\u5e74\u9593\u306e\u7d2f\u8a08<\/td>\n<\/tr>\n<tr>\n<td>\u4f8b\u3048\u308b\u306a\u3089<\/td>\n<td>\u8caf\u91d1\u6b8b\u9ad8<\/td>\n<td>1\u5e74\u9593\u306e\u53ce\u652f\u660e\u7d30<\/td>\n<\/tr>\n<tr>\n<td>\u308f\u304b\u308b\u3053\u3068<\/td>\n<td>\u3069\u308c\u3060\u3051\u8cc7\u7523\u304c\u3042\u308b\u304b<\/td>\n<td>\u3069\u308c\u3060\u3051\u7a3c\u3044\u3060\u304b<\/td>\n<\/tr>\n<\/table>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u304c\u300c\u4eca\u5e74\u3069\u308c\u3060\u3051\u7a3c\u3044\u3060\u304b\u300d\u3092\u793a\u3059\u6210\u7e3e\u8868\u306a\u3089\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u300c\u3053\u308c\u307e\u3067\u306e\u7d4c\u55b6\u306e\u7d50\u679c\u3001\u4eca\u3069\u3046\u3044\u3046\u72b6\u614b\u306b\u3042\u308b\u304b\u300d\u3092\u793a\u3059\u5065\u5eb7\u8a3a\u65ad\u66f8\u3067\u3059\u3002\u4e21\u65b9\u3092\u898b\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u5168\u4f53\u50cf\u304c\u7acb\u4f53\u7684\u306b\u6d6e\u304b\u3073\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u57fa\u672c\u69cb\u9020\uff5c3\u3064\u306e\u30d6\u30ed\u30c3\u30af\u3092\u7406\u89e3\u3059\u308b<\/h2>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001<strong>\u300c\u8cc7\u7523\u300d\u300c\u8ca0\u50b5\u300d\u300c\u7d14\u8cc7\u7523\u300d<\/strong>\u3068\u3044\u30463\u3064\u306e\u30d6\u30ed\u30c3\u30af\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u306e3\u3064\u306b\u306f\u7d76\u5bfe\u306b\u5d29\u308c\u306a\u3044\u95a2\u4fc2\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u8cc7\u7523 \uff1d \u8ca0\u50b5 \uff0b \u7d14\u8cc7\u7523<\/strong><\/p>\n<p>\u3053\u306e\u7b49\u5f0f\u306f\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u7b49\u5f0f\u300d\u3068\u547c\u3070\u308c\u3001\u5de6\u53f3\u304c\u5fc5\u305a\u4e00\u81f4\uff08\u30d0\u30e9\u30f3\u30b9\uff09\u3057\u307e\u3059\u3002\u3060\u304b\u3089Balance Sheet\uff08\u30d0\u30e9\u30f3\u30b9\u30b7\u30fc\u30c8\uff09\u3068\u3044\u3046\u540d\u524d\u304c\u3064\u3044\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3>\u5de6\u5074\uff08\u501f\u65b9\uff09\uff1a\u8cc7\u7523\uff1d\u300c\u4f55\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u300d<\/h3>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5de6\u5074\u306b\u306f\u3001\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8ca1\u7523\u304c\u3059\u3079\u3066\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u73fe\u91d1\u3001\u5546\u54c1\u3001\u5efa\u7269\u3001\u6a5f\u68b0\u3001\u571f\u5730\u3001\u682a\u5f0f\u2014\u2014\u4f1a\u793e\u304c\u6301\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u3059\u3079\u3066\u300c\u8cc7\u7523\u300d\u3068\u3057\u3066\u5de6\u5074\u306b\u4e26\u3073\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u306f\u5927\u304d\u304f2\u7a2e\u985e\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6d41\u52d5\u8cc7\u7523<\/strong>\uff1a1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u3082\u306e\uff08\u73fe\u91d1\u3001\u58f2\u639b\u91d1\u3001\u5546\u54c1\u306a\u3069\uff09<\/li>\n<li><strong>\u56fa\u5b9a\u8cc7\u7523<\/strong>\uff1a1\u5e74\u3092\u8d85\u3048\u3066\u4f7f\u3044\u7d9a\u3051\u308b\u3082\u306e\uff08\u5efa\u7269\u3001\u6a5f\u68b0\u3001\u571f\u5730\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\uff09<\/li>\n<\/ul>\n<h3>\u53f3\u5074\uff08\u8cb8\u65b9\uff09\u4e0a\uff1a\u8ca0\u50b5\uff1d\u300c\u8fd4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304a\u91d1\u300d<\/h3>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u53f3\u5074\u4e0a\u90e8\u306b\u306f\u3001\u5c06\u6765\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7fa9\u52d9\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u9280\u884c\u304b\u3089\u306e\u501f\u5165\u91d1\u3001\u4ed5\u5165\u5148\u3078\u306e\u8cb7\u639b\u91d1\u3001\u5f93\u696d\u54e1\u3078\u306e\u672a\u6255\u7d66\u4e0e\u2014\u2014\u3053\u308c\u3089\u306f\u3059\u3079\u3066\u300c\u8ca0\u50b5\u300d\u3067\u3059\u3002<\/p>\n<p>\u8ca0\u50b5\u30822\u7a2e\u985e\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6d41\u52d5\u8ca0\u50b5<\/strong>\uff1a1\u5e74\u4ee5\u5185\u306b\u652f\u6255\u671f\u9650\u304c\u6765\u308b\u3082\u306e\uff08\u8cb7\u639b\u91d1\u3001\u77ed\u671f\u501f\u5165\u91d1\u306a\u3069\uff09<\/li>\n<li><strong>\u56fa\u5b9a\u8ca0\u50b5<\/strong>\uff1a1\u5e74\u3092\u8d85\u3048\u3066\u8fd4\u6e08\u3059\u308b\u3082\u306e\uff08\u9577\u671f\u501f\u5165\u91d1\u3001\u793e\u50b5\u306a\u3069\uff09<\/li>\n<\/ul>\n<h3>\u53f3\u5074\uff08\u8cb8\u65b9\uff09\u4e0b\uff1a\u7d14\u8cc7\u7523\uff1d\u300c\u8fd4\u3055\u306a\u304f\u3066\u3044\u3044\u304a\u91d1\u300d<\/h3>\n<p>\u53f3\u5074\u306e\u4e0b\u90e8\u306b\u306f\u3001\u8fd4\u6e08\u7fa9\u52d9\u306e\u306a\u3044\u8cc7\u91d1\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u682a\u4e3b\u304c\u51fa\u8cc7\u3057\u305f\u304a\u91d1\uff08\u8cc7\u672c\u91d1\uff09\u3084\u3001\u3053\u308c\u307e\u3067\u7a3c\u3044\u3067\u84c4\u7a4d\u3057\u305f\u5229\u76ca\uff08\u5229\u76ca\u5270\u4f59\u91d1\uff09\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u7d14\u8cc7\u7523\u306f\u300c\u81ea\u5df1\u8cc7\u672c\u300d\u3068\u3082\u547c\u3070\u308c\u3001\u4f1a\u793e\u306e\u4f53\u529b\u3092\u793a\u3059\u6700\u3082\u91cd\u8981\u306a\u6307\u6a19\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u7d14\u8cc7\u7523\u304c\u539a\u3044\u4f1a\u793e\u306f\u3001\u591a\u5c11\u306e\u9006\u98a8\u306b\u3082\u8010\u3048\u3089\u308c\u308b\u8ca1\u52d9\u57fa\u76e4\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h3>\u56f3\u3067\u7406\u89e3\u3059\u308b\uff1a\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u5168\u4f53\u50cf<\/h3>\n<table>\n<tr>\n<th colspan=\"2\" style=\"text-align:center;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u69cb\u9020<\/th>\n<\/tr>\n<tr>\n<td style=\"width:50%; vertical-align:top;\">\n<strong>\u3010\u8cc7\u7523\u306e\u90e8\u3011<\/strong><br \/>\n\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<br \/>\n\u6d41\u52d5\u8cc7\u7523<br \/>\n\u30fb\u73fe\u91d1\u9810\u91d1<br \/>\n\u30fb\u58f2\u639b\u91d1<br \/>\n\u30fb\u5546\u54c1<br \/>\n\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<br \/>\n\u56fa\u5b9a\u8cc7\u7523<br \/>\n\u30fb\u5efa\u7269<br \/>\n\u30fb\u6a5f\u68b0<br \/>\n\u30fb\u571f\u5730<br \/>\n\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\n<\/td>\n<td style=\"width:50%; vertical-align:top;\">\n<strong>\u3010\u8ca0\u50b5\u306e\u90e8\u3011<\/strong><br \/>\n\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<br \/>\n\u6d41\u52d5\u8ca0\u50b5<br \/>\n\u30fb\u8cb7\u639b\u91d1<br \/>\n\u30fb\u77ed\u671f\u501f\u5165\u91d1<br \/>\n\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<br \/>\n\u56fa\u5b9a\u8ca0\u50b5<br \/>\n\u30fb\u9577\u671f\u501f\u5165\u91d1<br \/>\n\u30fb\u793e\u50b5<br \/>\n\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<br \/>\n<strong>\u3010\u7d14\u8cc7\u7523\u306e\u90e8\u3011<\/strong><br \/>\n\u30fb\u8cc7\u672c\u91d1<br \/>\n\u30fb\u5229\u76ca\u5270\u4f59\u91d1\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align:center;\"><strong>\u8cc7\u7523\u5408\u8a08 = 100<\/strong><\/td>\n<td style=\"text-align:center;\"><strong>\u8ca0\u50b5+\u7d14\u8cc7\u7523 = 100<\/strong><\/td>\n<\/tr>\n<\/table>\n<p>\u3053\u306e\u69cb\u9020\u3092\u982d\u306b\u5165\u308c\u3066\u304a\u304f\u3060\u3051\u3067\u3001\u3069\u3093\u306a\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u3066\u3082\u8ff7\u308f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u3053\u308c\u3060\u3051\u306f\u62bc\u3055\u3048\u305f\u3044\uff5c\u91cd\u8981\u52d8\u5b9a\u79d1\u76ee15\u9078<\/h2>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u591a\u304f\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u4e26\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u3059\u3079\u3066\u3092\u899a\u3048\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u52d9\u3067\u983b\u51fa\u3059\u308b15\u9805\u76ee\u3092\u62bc\u3055\u3048\u3066\u304a\u3051\u3070\u3001\u5927\u534a\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u8aad\u3081\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6d41\u52d5\u8cc7\u7523\u306e\u91cd\u8981\u79d1\u76ee<\/h3>\n<table>\n<tr>\n<th>\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u610f\u5473<\/th>\n<th>\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u53ca\u3073\u9810\u91d1<\/td>\n<td>\u3059\u3050\u306b\u4f7f\u3048\u308b\u304a\u91d1<\/td>\n<td>\u6708\u5546\u306e1\u301c2\u30f6\u6708\u5206\u3042\u308c\u3070\u5b89\u5fc3<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>\u5546\u54c1\u3092\u58f2\u3063\u305f\u304c\u3001\u307e\u3060\u56de\u53ce\u3057\u3066\u3044\u306a\u3044\u4ee3\u91d1<\/td>\n<td>\u6025\u5897\u3057\u3066\u3044\u305f\u3089\u56de\u53ce\u9045\u5ef6\u306e\u53ef\u80fd\u6027<\/td>\n<\/tr>\n<tr>\n<td>\u53d7\u53d6\u624b\u5f62<\/td>\n<td>\u5c06\u6765\u73fe\u91d1\u5316\u3067\u304d\u308b\u7d04\u675f\u624b\u5f62<\/td>\n<td>\u4e0d\u6e21\u308a\u30ea\u30b9\u30af\u306b\u6ce8\u610f<\/td>\n<\/tr>\n<tr>\n<td>\u68da\u5378\u8cc7\u7523\uff08\u5546\u54c1\u30fb\u88fd\u54c1\uff09<\/td>\n<td>\u307e\u3060\u58f2\u308c\u3066\u3044\u306a\u3044\u5728\u5eab<\/td>\n<td>\u904e\u5270\u5728\u5eab\u306f\u8cc7\u91d1\u7e70\u308a\u3092\u5727\u8feb<\/td>\n<\/tr>\n<\/table>\n<h3>\u56fa\u5b9a\u8cc7\u7523\u306e\u91cd\u8981\u79d1\u76ee<\/h3>\n<table>\n<tr>\n<th>\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u610f\u5473<\/th>\n<th>\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/th>\n<\/tr>\n<tr>\n<td>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td>\n<td>\u5efa\u7269\u3001\u6a5f\u68b0\u3001\u571f\u5730\u306a\u3069\u5f62\u3042\u308b\u3082\u306e<\/td>\n<td>\u8001\u673d\u5316\u3057\u3066\u3044\u306a\u3044\u304b<\/td>\n<\/tr>\n<tr>\n<td>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/td>\n<td>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u7279\u8a31\u6a29\u306a\u3069\u5f62\u306e\u306a\u3044\u3082\u306e<\/td>\n<td>IT\u6295\u8cc7\u306e\u72b6\u6cc1\u304c\u308f\u304b\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238<\/td>\n<td>\u9577\u671f\u4fdd\u6709\u76ee\u7684\u306e\u682a\u5f0f\u306a\u3069<\/td>\n<td>\u542b\u307f\u640d\u76ca\u306b\u6ce8\u610f<\/td>\n<\/tr>\n<\/table>\n<h3>\u6d41\u52d5\u8ca0\u50b5\u306e\u91cd\u8981\u79d1\u76ee<\/h3>\n<table>\n<tr>\n<th>\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u610f\u5473<\/th>\n<th>\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/th>\n<\/tr>\n<tr>\n<td>\u8cb7\u639b\u91d1<\/td>\n<td>\u4ed5\u5165\u308c\u305f\u304c\u3001\u307e\u3060\u6255\u3063\u3066\u3044\u306a\u3044\u4ee3\u91d1<\/td>\n<td>\u6025\u5897\u306f\u8cc7\u91d1\u7e70\u308a\u60aa\u5316\u306e\u30b5\u30a4\u30f3<\/td>\n<\/tr>\n<tr>\n<td>\u77ed\u671f\u501f\u5165\u91d1<\/td>\n<td>1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3059\u308b\u501f\u5165\u91d1<\/td>\n<td>\u591a\u3059\u304e\u308b\u3068\u8fd4\u6e08\u8ca0\u62c5\u304c\u91cd\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u91d1\u30fb\u672a\u6255\u8cbb\u7528<\/td>\n<td>\u7d4c\u8cbb\u7b49\u3067\u672a\u6255\u3044\u306e\u3082\u306e<\/td>\n<td>\u6025\u5897\u306f\u652f\u6255\u3044\u9045\u5ef6\u306e\u53ef\u80fd\u6027<\/td>\n<\/tr>\n<\/table>\n<h3>\u56fa\u5b9a\u8ca0\u50b5\u306e\u91cd\u8981\u79d1\u76ee<\/h3>\n<table>\n<tr>\n<th>\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u610f\u5473<\/th>\n<th>\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/th>\n<\/tr>\n<tr>\n<td>\u9577\u671f\u501f\u5165\u91d1<\/td>\n<td>1\u5e74\u8d85\u3067\u8fd4\u6e08\u3059\u308b\u501f\u5165\u91d1<\/td>\n<td>\u8a2d\u5099\u6295\u8cc7\u306e\u539f\u8cc7\u306b\u306a\u308b\u3053\u3068\u304c\u591a\u3044<\/td>\n<\/tr>\n<tr>\n<td>\u793e\u50b5<\/td>\n<td>\u4f1a\u793e\u304c\u767a\u884c\u3057\u305f\u50b5\u5238<\/td>\n<td>\u5927\u4f01\u696d\u3067\u3088\u304f\u898b\u3089\u308c\u308b<\/td>\n<\/tr>\n<\/table>\n<h3>\u7d14\u8cc7\u7523\u306e\u91cd\u8981\u79d1\u76ee<\/h3>\n<table>\n<tr>\n<th>\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>\u610f\u5473<\/th>\n<th>\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8<\/th>\n<\/tr>\n<tr>\n<td>\u8cc7\u672c\u91d1<\/td>\n<td>\u682a\u4e3b\u304c\u51fa\u8cc7\u3057\u305f\u304a\u91d1<\/td>\n<td>\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u5143\u624b<\/td>\n<\/tr>\n<tr>\n<td>\u5229\u76ca\u5270\u4f59\u91d1<\/td>\n<td>\u904e\u53bb\u306e\u5229\u76ca\u306e\u84c4\u7a4d<\/td>\n<td>\u30de\u30a4\u30ca\u30b9\u306a\u3089\u7d2f\u7a4d\u8d64\u5b57<\/td>\n<\/tr>\n<\/table>\n<p>\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u306f<strong>\u300c\u58f2\u639b\u91d1\u300d\u300c\u68da\u5378\u8cc7\u7523\u300d\u300c\u8cb7\u639b\u91d1\u300d\u300c\u501f\u5165\u91d1\u300d\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d<\/strong>\u306e5\u3064\u3002\u3053\u306e5\u9805\u76ee\u306e\u52d5\u304d\u3092\u8ffd\u3046\u3060\u3051\u3067\u3001\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u614b\u306e\u5909\u5316\u3092\u304b\u306a\u308a\u8aad\u307f\u53d6\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u8aad\u307f\u89e3\u304f5\u3064\u306e\u7d4c\u55b6\u6307\u6a19<\/h2>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6570\u5b57\u305d\u306e\u3082\u306e\u3092\u773a\u3081\u3066\u3044\u3066\u3082\u3001\u826f\u3044\u306e\u304b\u60aa\u3044\u306e\u304b\u5224\u65ad\u3067\u304d\u307e\u305b\u3093\u3002\u91cd\u8981\u306a\u306e\u306f\u3001\u8907\u6570\u306e\u6570\u5b57\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u300c\u6bd4\u7387\u300d\u3067\u898b\u308b\u3053\u3068\u3002\u3053\u3053\u3067\u306f\u3001\u5b9f\u52d9\u3067\u7279\u306b\u91cd\u8981\u306a5\u3064\u306e\u7d4c\u55b6\u6307\u6a19\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff5c\u4f1a\u793e\u306e\u5b89\u5b9a\u6027\u3092\u6e2c\u308b<\/h3>\n<p><strong>\u8a08\u7b97\u5f0f\uff1a\u7d14\u8cc7\u7523 \u00f7 \u7dcf\u8cc7\u7523 \u00d7 100<\/strong><\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u3001\u7dcf\u8cc7\u7523\u306e\u3046\u3061\u3069\u308c\u3060\u3051\u304c\u8fd4\u6e08\u4e0d\u8981\u306e\u81ea\u5df1\u8cc7\u672c\u3067\u8cc4\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002\u3053\u306e\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u8ca1\u52d9\u7684\u306b\u5b89\u5b9a\u3057\u305f\u4f1a\u793e\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<th>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/th>\n<th>\u8a55\u4fa1<\/th>\n<\/tr>\n<tr>\n<td>50%\u4ee5\u4e0a<\/td>\n<td>\u975e\u5e38\u306b\u5b89\u5b9a\u3057\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<td>30\u301c50%<\/td>\n<td>\u6a19\u6e96\u7684\u306a\u6c34\u6e96<\/td>\n<\/tr>\n<tr>\n<td>20\u301c30%<\/td>\n<td>\u3084\u3084\u6ce8\u610f\u304c\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td>20%\u672a\u6e80<\/td>\n<td>\u8ca1\u52d9\u30ea\u30b9\u30af\u304c\u9ad8\u3044<\/td>\n<\/tr>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u696d\u7a2e\u306b\u3088\u3063\u3066\u9069\u6b63\u6c34\u6e96\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u88fd\u9020\u696d\u306f40%\u4ee5\u4e0a\u304c\u671b\u307e\u3057\u3044\u4e00\u65b9\u3001\u9280\u884c\u696d\u306f10%\u7a0b\u5ea6\u3067\u3082\u6b63\u5e38\u3068\u3055\u308c\u307e\u3059\u3002\u6bd4\u8f03\u3059\u308b\u969b\u306f\u540c\u696d\u4ed6\u793e\u3068\u4e26\u3079\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>2. \u6d41\u52d5\u6bd4\u7387\uff5c\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b<\/h3>\n<p><strong>\u8a08\u7b97\u5f0f\uff1a\u6d41\u52d5\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5 \u00d7 100<\/strong><\/p>\n<p>1\u5e74\u4ee5\u5185\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u8cc7\u7523\u3067\u30011\u5e74\u4ee5\u5185\u306b\u652f\u6255\u3046\u8ca0\u50b5\u3092\u3069\u308c\u3060\u3051\u30ab\u30d0\u30fc\u3067\u304d\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<th>\u6d41\u52d5\u6bd4\u7387<\/th>\n<th>\u8a55\u4fa1<\/th>\n<\/tr>\n<tr>\n<td>200%\u4ee5\u4e0a<\/td>\n<td>\u652f\u6255\u3044\u80fd\u529b\u306f\u5341\u5206<\/td>\n<\/tr>\n<tr>\n<td>120\u301c200%<\/td>\n<td>\u6a19\u6e96\u7684\u306a\u6c34\u6e96<\/td>\n<\/tr>\n<tr>\n<td>100\u301c120%<\/td>\n<td>\u3084\u3084\u4f59\u88d5\u304c\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td>100%\u672a\u6e80<\/td>\n<td>\u8cc7\u91d1\u7e70\u308a\u306b\u8981\u6ce8\u610f<\/td>\n<\/tr>\n<\/table>\n<p>100%\u3092\u5207\u308b\u3068\u3001\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u7fa9\u52d9\u3092\u6d41\u52d5\u8cc7\u7523\u3060\u3051\u3067\u306f\u8cc4\u3048\u306a\u3044\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3059\u3050\u306b\u5012\u7523\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u53b3\u3057\u3044\u72b6\u614b\u306b\u3042\u308b\u3053\u3068\u306f\u9593\u9055\u3044\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>3. \u5f53\u5ea7\u6bd4\u7387\uff5c\u3088\u308a\u53b3\u683c\u306a\u652f\u6255\u3044\u80fd\u529b<\/h3>\n<p><strong>\u8a08\u7b97\u5f0f\uff1a\u5f53\u5ea7\u8cc7\u7523 \u00f7 \u6d41\u52d5\u8ca0\u50b5 \u00d7 100<\/strong><\/p>\n<p>\u5f53\u5ea7\u8cc7\u7523\u3068\u306f\u3001\u6d41\u52d5\u8cc7\u7523\u304b\u3089\u68da\u5378\u8cc7\u7523\uff08\u5728\u5eab\uff09\u3092\u9664\u3044\u305f\u3082\u306e\u3067\u3059\u3002\u5728\u5eab\u306f\u5fc5\u305a\u3057\u3082\u3059\u3050\u306b\u73fe\u91d1\u5316\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u3088\u308a\u53b3\u683c\u306b\u652f\u6255\u3044\u80fd\u529b\u3092\u6e2c\u308b\u6307\u6a19\u3067\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b90%\u4ee5\u4e0a\u3042\u308c\u3070\u5b89\u5168\u3068\u3055\u308c\u307e\u3059\u3002\u6d41\u52d5\u6bd4\u7387\u304c\u9ad8\u304f\u3066\u3082\u5f53\u5ea7\u6bd4\u7387\u304c\u4f4e\u3044\u5834\u5408\u306f\u3001\u5728\u5eab\u3092\u904e\u5270\u306b\u62b1\u3048\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>4. \u56fa\u5b9a\u6bd4\u7387\uff5c\u56fa\u5b9a\u8cc7\u7523\u306e\u8abf\u9054\u65b9\u6cd5<\/h3>\n<p><strong>\u8a08\u7b97\u5f0f\uff1a\u56fa\u5b9a\u8cc7\u7523 \u00f7 \u7d14\u8cc7\u7523 \u00d7 100<\/strong><\/p>\n<p>\u9577\u671f\u9593\u4f7f\u3046\u56fa\u5b9a\u8cc7\u7523\u3092\u3001\u8fd4\u6e08\u4e0d\u8981\u306e\u7d14\u8cc7\u7523\u3067\u3069\u308c\u3060\u3051\u8cc4\u3048\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u7406\u60f3\u306f100%\u4ee5\u4e0b\u3002\u3053\u308c\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u3092\u3059\u3079\u3066\u81ea\u5df1\u8cc7\u672c\u3067\u8cfc\u5165\u3067\u304d\u3066\u3044\u308b\u300d\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002100%\u3092\u8d85\u3048\u308b\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u4e00\u90e8\u3092\u501f\u5165\u91d1\u3067\u8cc4\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u9577\u671f\u501f\u5165\u91d1\u3067\u3042\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>5. \u8ca0\u50b5\u6bd4\u7387\uff5c\u501f\u91d1\u3078\u306e\u4f9d\u5b58\u5ea6<\/h3>\n<p><strong>\u8a08\u7b97\u5f0f\uff1a\u8ca0\u50b5 \u00f7 \u7d14\u8cc7\u7523 \u00d7 100<\/strong><\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u306b\u5bfe\u3057\u3066\u3001\u3069\u308c\u3060\u3051\u306e\u8ca0\u50b5\u3092\u62b1\u3048\u3066\u3044\u308b\u304b\u3092\u793a\u3057\u307e\u3059\u3002100%\u306a\u3089\u8ca0\u50b5\u3068\u7d14\u8cc7\u7523\u304c\u540c\u984d\u3001200%\u306a\u3089\u7d14\u8cc7\u7523\u306e2\u500d\u306e\u8ca0\u50b5\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b100%\u4ee5\u4e0b\u304c\u5065\u5168\u3068\u3055\u308c\u307e\u3059\u304c\u3001\u6210\u9577\u6295\u8cc7\u306e\u305f\u3081\u306b\u4e00\u6642\u7684\u306b\u9ad8\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u91cd\u8981\u306a\u306e\u306f\u3001\u305d\u306e\u8ca0\u50b5\u304c\u5c06\u6765\u306e\u53ce\u76ca\u306b\u3064\u306a\u304c\u308b\u6295\u8cc7\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/p>\n<h2>\u3010\u5b9f\u8df5\u3011A\u793e\u3068B\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6bd4\u8f03\u3057\u3066\u307f\u3088\u3046<\/h2>\n<p>\u3053\u3053\u307e\u3067\u306e\u77e5\u8b58\u3092\u4f7f\u3063\u3066\u3001\u5b9f\u969b\u306b2\u3064\u306e\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u67b6\u7a7a\u306e\u540c\u696d2\u793e\uff08\u88fd\u9020\u696d\uff09\u306e\u30c7\u30fc\u30bf\u3067\u3059\u3002<\/p>\n<h3>A\u793e\u3068B\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u7c21\u7565\u7248\uff09<\/h3>\n<table>\n<tr>\n<th>\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th>A\u793e\uff08\u767e\u4e07\u5186\uff09<\/th>\n<th>B\u793e\uff08\u767e\u4e07\u5186\uff09<\/th>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>\u3010\u8cc7\u7523\u306e\u90e8\u3011<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u53ca\u3073\u9810\u91d1<\/td>\n<td>500<\/td>\n<td>100<\/td>\n<\/tr>\n<tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>300<\/td>\n<td>400<\/td>\n<\/tr>\n<tr>\n<td>\u68da\u5378\u8cc7\u7523<\/td>\n<td>200<\/td>\n<td>500<\/td>\n<\/tr>\n<tr>\n<td>\u6d41\u52d5\u8cc7\u7523\u5408\u8a08<\/td>\n<td>1,000<\/td>\n<td>1,000<\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8cc7\u7523\u5408\u8a08<\/td>\n<td>1,000<\/td>\n<td>1,500<\/td>\n<\/tr>\n<tr>\n<td><strong>\u8cc7\u7523\u5408\u8a08<\/strong><\/td>\n<td><strong>2,000<\/strong><\/td>\n<td><strong>2,500<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>\u3010\u8ca0\u50b5\u306e\u90e8\u3011<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u8cb7\u639b\u91d1<\/td>\n<td>200<\/td>\n<td>300<\/td>\n<\/tr>\n<tr>\n<td>\u77ed\u671f\u501f\u5165\u91d1<\/td>\n<td>100<\/td>\n<td>400<\/td>\n<\/tr>\n<tr>\n<td>\u6d41\u52d5\u8ca0\u50b5\u5408\u8a08<\/td>\n<td>300<\/td>\n<td>700<\/td>\n<\/tr>\n<tr>\n<td>\u9577\u671f\u501f\u5165\u91d1<\/td>\n<td>300<\/td>\n<td>800<\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u8ca0\u50b5\u5408\u8a08<\/td>\n<td>300<\/td>\n<td>800<\/td>\n<\/tr>\n<tr>\n<td><strong>\u8ca0\u50b5\u5408\u8a08<\/strong><\/td>\n<td><strong>600<\/strong><\/td>\n<td><strong>1,500<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>\u3010\u7d14\u8cc7\u7523\u306e\u90e8\u3011<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u8cc7\u672c\u91d1<\/td>\n<td>500<\/td>\n<td>500<\/td>\n<\/tr>\n<tr>\n<td>\u5229\u76ca\u5270\u4f59\u91d1<\/td>\n<td>900<\/td>\n<td>500<\/td>\n<\/tr>\n<tr>\n<td><strong>\u7d14\u8cc7\u7523\u5408\u8a08<\/strong><\/td>\n<td><strong>1,400<\/strong><\/td>\n<td><strong>1,000<\/strong><\/td>\n<\/tr>\n<\/table>\n<h3>\u7d4c\u55b6\u6307\u6a19\u3092\u8a08\u7b97\u3057\u3066\u6bd4\u8f03\u3059\u308b<\/h3>\n<table>\n<tr>\n<th>\u7d4c\u55b6\u6307\u6a19<\/th>\n<th>A\u793e<\/th>\n<th>B\u793e<\/th>\n<th>\u5224\u5b9a<\/th>\n<\/tr>\n<tr>\n<td>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/td>\n<td>70%<\/td>\n<td>40%<\/td>\n<td>A\u793e\u512a\u4f4d<\/td>\n<\/tr>\n<tr>\n<td>\u6d41\u52d5\u6bd4\u7387<\/td>\n<td>333%<\/td>\n<td>143%<\/td>\n<td>A\u793e\u512a\u4f4d<\/td>\n<\/tr>\n<tr>\n<td>\u5f53\u5ea7\u6bd4\u7387<\/td>\n<td>267%<\/td>\n<td>71%<\/td>\n<td>A\u793e\u512a\u4f4d<\/td>\n<\/tr>\n<tr>\n<td>\u56fa\u5b9a\u6bd4\u7387<\/td>\n<td>71%<\/td>\n<td>150%<\/td>\n<td>A\u793e\u512a\u4f4d<\/td>\n<\/tr>\n<tr>\n<td>\u8ca0\u50b5\u6bd4\u7387<\/td>\n<td>43%<\/td>\n<td>150%<\/td>\n<td>A\u793e\u512a\u4f4d<\/td>\n<\/tr>\n<\/table>\n<h3>\u5206\u6790\u7d50\u679c\uff1a\u4f55\u304c\u8aad\u307f\u53d6\u308c\u308b\u304b<\/h3>\n<p><strong>A\u793e\u306e\u7279\u5fb4\uff1a<\/strong><\/p>\n<ul>\n<li>\u81ea\u5df1\u8cc7\u672c\u6bd4\u738770%\u3068\u975e\u5e38\u306b\u9ad8\u304f\u3001\u8ca1\u52d9\u57fa\u76e4\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b<\/li>\n<li>\u73fe\u91d1\u3092\u6f64\u6ca2\u306b\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u4e0d\u6e2c\u306e\u4e8b\u614b\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b<\/li>\n<li>\u5229\u76ca\u5270\u4f59\u91d1\u304c900\u767e\u4e07\u5186\u3068\u3001\u3053\u308c\u307e\u3067\u3057\u3063\u304b\u308a\u5229\u76ca\u3092\u84c4\u7a4d\u3057\u3066\u304d\u305f<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u3092\u3059\u3079\u3066\u81ea\u5df1\u8cc7\u672c\u3067\u8cc4\u3048\u3066\u3044\u308b\uff08\u56fa\u5b9a\u6bd4\u738771%\uff09<\/li>\n<\/ul>\n<p><strong>B\u793e\u306e\u7279\u5fb4\uff1a<\/strong><\/p>\n<ul>\n<li>\u7dcf\u8cc7\u7523\u306fA\u793e\u3088\u308a\u5927\u304d\u3044\u304c\u3001\u305d\u306e\u591a\u304f\u3092\u501f\u5165\u91d1\u3067\u8cc4\u3063\u3066\u3044\u308b<\/li>\n<li>\u5f53\u5ea7\u6bd4\u7387\u304c71%\u3068100%\u3092\u4e0b\u56de\u308a\u3001\u77ed\u671f\u7684\u306a\u652f\u6255\u3044\u80fd\u529b\u306b\u4e0d\u5b89<\/li>\n<li>\u68da\u5378\u8cc7\u7523\u304c500\u767e\u4e07\u5186\u3068\u5927\u304d\u304f\u3001\u5728\u5eab\u904e\u591a\u306e\u53ef\u80fd\u6027<\/li>\n<li>\u56fa\u5b9a\u6bd4\u7387150%\u3067\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u4e00\u90e8\u3092\u501f\u5165\u91d1\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<p><strong>\u7dcf\u5408\u5224\u65ad\uff1a<\/strong><\/p>\n<p>A\u793e\u306f\u5b88\u308a\u306b\u5f37\u3044\u300c\u5b89\u5b9a\u578b\u300d\u306e\u8ca1\u52d9\u4f53\u8cea\u3002B\u793e\u306f\u653b\u3081\u306e\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u8ca1\u52d9\u30ea\u30b9\u30af\u3092\u62b1\u3048\u3066\u3044\u308b\u300c\u6210\u9577\u6295\u8cc7\u578b\u300d\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>B\u793e\u304c\u53d6\u5f15\u5148\u3060\u3068\u3057\u305f\u3089\u3001\u4e0e\u4fe1\u7ba1\u7406\u4e0a\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u58f2\u639b\u91d1\u306e\u56de\u53ce\u30b5\u30a4\u30c8\u3092\u77ed\u304f\u3059\u308b\u3001\u524d\u6255\u3044\u3092\u6c42\u3081\u308b\u306a\u3069\u306e\u5bfe\u7b56\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001B\u793e\u304c\u7a4d\u6975\u7684\u306a\u8a2d\u5099\u6295\u8cc7\u3067\u5c06\u6765\u306e\u6210\u9577\u3092\u72d9\u3063\u3066\u3044\u308b\u306a\u3089\u3001\u3053\u306e\u8ca1\u52d9\u72b6\u614b\u3082\u4e00\u6642\u7684\u306a\u3082\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u304b\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3067\u672c\u696d\u306e\u73fe\u91d1\u53ce\u652f\u304c\u30d7\u30e9\u30b9\u304b\u3082\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081\uff5c\u660e\u65e5\u304b\u3089\u5b9f\u8df5\u3067\u304d\u308b\u30a2\u30af\u30b7\u30e7\u30f3\u30d7\u30e9\u30f3<\/h2>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3001\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3092\u6620\u3057\u51fa\u3059\u300c\u5065\u5eb7\u8a3a\u65ad\u66f8\u300d\u3067\u3059\u3002\u4e00\u5ea6\u69cb\u9020\u3092\u7406\u89e3\u3059\u308c\u3070\u3001\u53d6\u5f15\u5148\u306e\u4fe1\u7528\u8abf\u67fb\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u5206\u6790\u3001\u6295\u8cc7\u5224\u65ad\u306a\u3069\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u3042\u3089\u3086\u308b\u5834\u9762\u3067\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4eca\u65e5\u304b\u3089\u59cb\u3081\u308b3\u3064\u306e\u30a2\u30af\u30b7\u30e7\u30f3<\/h3>\n<p><strong>\u30b9\u30c6\u30c3\u30d71\uff1a\u81ea\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u5165\u624b\u3059\u308b\uff08\u4eca\u65e5\uff09<\/strong><\/p>\n<p>\u7d4c\u7406\u90e8\u9580\u306b\u4f9d\u983c\u3059\u308b\u304b\u3001\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308c\u3070IR\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002\u307e\u305a\u306f\u300c\u8cc7\u7523\u300d\u300c\u8ca0\u50b5\u300d\u300c\u7d14\u8cc7\u7523\u300d\u306e3\u30d6\u30ed\u30c3\u30af\u3092\u78ba\u8a8d\u3057\u3001\u7dcf\u8cc7\u7523\u304c\u3044\u304f\u3089\u304b\u628a\u63e1\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u30b9\u30c6\u30c3\u30d72\uff1a5\u3064\u306e\u7d4c\u55b6\u6307\u6a19\u3092\u8a08\u7b97\u3059\u308b\uff08\u4eca\u9031\u4e2d\uff09<\/strong><\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3001\u6d41\u52d5\u6bd4\u7387\u3001\u5f53\u5ea7\u6bd4\u7387\u3001\u56fa\u5b9a\u6bd4\u7387\u3001\u8ca0\u50b5\u6bd4\u7387\u2014\u2014\u3053\u306e5\u3064\u3092\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u96fb\u5353\u30675\u5206\u3042\u308c\u3070\u3067\u304d\u307e\u3059\u3002\u81ea\u793e\u306e\u8ca1\u52d9\u4f53\u8cea\u304c\u300c\u5b89\u5b9a\u578b\u300d\u306a\u306e\u304b\u300c\u30ea\u30b9\u30af\u578b\u300d\u306a\u306e\u304b\u3001\u6570\u5b57\u3067\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u30b9\u30c6\u30c3\u30d73\uff1a\u7af6\u5408\u4ed6\u793e\u3068\u6bd4\u8f03\u3059\u308b\uff08\u4eca\u6708\u4e2d\uff09<\/strong><\/p>\n<p>\u540c\u696d\u4ed6\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308c\u3070\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u516c\u958b\uff09\u3092\u5165\u624b\u3057\u3001\u540c\u3058\u6307\u6a19\u3067\u6bd4\u8f03\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002\u81ea\u793e\u306e\u5f37\u307f\u30fb\u5f31\u307f\u304c\u6d6e\u304d\u5f6b\u308a\u306b\u306a\u308a\u3001\u7d4c\u55b6\u4f1a\u8b70\u3067\u4f7f\u3048\u308b\u5206\u6790\u30c7\u30fc\u30bf\u304c\u624b\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n<h3>\u899a\u3048\u3066\u304a\u304d\u305f\u3044\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8aad\u307f\u65b9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/h3>\n<ul>\n<li>\u8cc7\u7523 \uff1d \u8ca0\u50b5 \uff0b \u7d14\u8cc7\u7523\uff08\u3053\u306e\u7b49\u5f0f\u306f\u7d76\u5bfe\uff09<\/li>\n<li>\u81ea\u5df1\u8cc7\u672c\u6bd4\u738730%\u4ee5\u4e0a\u304c\u6a19\u6e96\u7684\u306a\u76ee\u5b89<\/li>\n<li>\u6d41\u52d5\u6bd4\u7387\u306f120%\u4ee5\u4e0a\u3001\u3067\u304d\u308c\u3070200%\u4ee5\u4e0a\u3092\u76ee\u6307\u3059<\/li>\n<li>\u58f2\u639b\u91d1\u30fb\u68da\u5378\u8cc7\u7523\u30fb\u501f\u5165\u91d1\u306e\u5897\u6e1b\u306b\u6ce8\u76ee\u3059\u308b<\/li>\n<li>\u5229\u76ca\u5270\u4f59\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306a\u3089\u7d2f\u7a4d\u8d64\u5b57\u306e\u72b6\u614b<\/li>\n<li>\u540c\u696d\u4ed6\u793e\u3068\u306e\u6bd4\u8f03\u3067\u76f8\u5bfe\u7684\u306a\u30dd\u30b8\u30b7\u30e7\u30f3\u3092\u628a\u63e1\u3059\u308b<\/li>\n<\/ul>\n<p>\u6570\u5b57\u306f\u5618\u3092\u3064\u304d\u307e\u305b\u3093\u3002\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u8aad\u3080\u529b\u3092\u8eab\u306b\u3064\u3051\u308b\u3053\u3068\u3067\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u8cea\u306f\u78ba\u5b9f\u306b\u4e0a\u304c\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u81ea\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u958b\u304f\u3068\u3053\u308d\u304b\u3089\u3001\u59cb\u3081\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u53c2\u8003<\/h2>\n<ul>\n<li>\u91d1\u878d\u5e81\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u8ca1\u52d9\u6307\u6a19\u300d<\/li>\n<li>\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u8aad\u307f\u65b9\u300d<\/li>\n<\/ul>\n<p style=\"font-size:12px;color:#999;margin-top:40px;\">Photo by <a href=\"https:\/\/unsplash.com\/@gtomassetti?utm_source=shiba_manager&#038;utm_medium=referral\" target=\"_blank\">Giorgio Tomassetti<\/a> on <a href=\"https:\/\/unsplash.com\/?utm_source=shiba_manager&#038;utm_medium=referral\" target=\"_blank\">Unsplash<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u305b\u3089\u308c\u3066\u3082\u3001\u3069\u3053\u304b\u3089\u8aad\u3081\u3070\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u6570\u5b57\u304c\u4e26\u3093\u3067\u3044\u308b\u3060\u3051\u3067\u3001\u4f55\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u306e\u304b\u63b4\u3081\u306a\u3044\u300d\u2014\u2014\u305d\u3093\u306a\u60a9\u307f\u3092\u62b1\u3048\u308b\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30bd\u30f3\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002 \u640d\u76ca\u8a08\u7b97\u66f8\uff08P\/L\uff09\u306f\u300c1\u5e74\u9593\u306e\u6210\u7e3e\u8868\u300d\u3068 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":51,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_xw_keep_modified_date":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-52","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-basics"],"xw_count_pv":"13","_links":{"self":[{"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/posts\/52","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/comments?post=52"}],"version-history":[{"count":0,"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/posts\/52\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/media\/51"}],"wp:attachment":[{"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/media?parent=52"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/categories?post=52"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shimaken.com\/shiba\/wp-json\/wp\/v2\/tags?post=52"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}