{"id":1613,"date":"2021-04-08T17:52:35","date_gmt":"2021-04-08T08:52:35","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=1613"},"modified":"2026-03-26T11:54:49","modified_gmt":"2026-03-26T02:54:49","slug":"capital-ratio1","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/capital-ratio1","title":{"rendered":"\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\uff1f\u57fa\u790e\u77e5\u8b58\u30fb\u8a08\u7b97\u65b9\u6cd5\u304b\u3089\u4f4e\u304f\u306a\u308b\u539f\u56e0\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f<span style=\"color: #ff0000;\"><strong>\u300c\u7dcf\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\uff0b\u4ed6\u4eba\u8cc7\u672c\uff09\u306b\u5bfe\u3059\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u300d<\/strong><\/span>\u306e\u3053\u3068\u3067\u3059\u3002\u3000<\/p>\n<p>\u7c21\u5358\u306b\u3044\u3048\u3070\u3001<strong>\u4f01\u696d\u304c\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u305f\u3081\u306e\u5143\u624b\u3068\u3057\u3066\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u306e\u3046\u3061\u3001\u4ed6\u4eba\u8cc7\u672c\uff08\uff1d\u8ca0\u50b5\uff09\u3067\u306f\u306a\u3044\u81ea\u5df1\u8cc7\u672c\uff08\uff1d\u7d14\u8cc7\u7523\uff09\u304c\u3069\u306e\u7a0b\u5ea6\u3042\u308b\u306e\u304b\u3092\u8868\u3059\u6307\u6a19<\/strong>\u304c\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3067\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3051\u308c\u3070\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u306f\u9ad8\u3044\u3068\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u305c\u306a\u3089\u3001\u8ca0\u50b5\u3088\u308a\u3082\u7d14\u8cc7\u7523\u306e\u5272\u5408\u304c\u5927\u304d\u3044\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u9006\u306b\u3001<strong><span style=\"color: #ff0000;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u3051\u308c\u3070\u3001\u305d\u308c\u306f\u3059\u306a\u308f\u3061\u300c\u5012\u7523\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u300d\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/span><br \/>\n<\/strong><br \/>\n\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u3001\u81ea\u793e\u306e\u5012\u7523\u30ea\u30b9\u30af\u3092\u793a\u3059\u6307\u6a19\u3067\u3042\u308b\u3068\u540c\u6642\u306b\u3001\u5bfe\u5916\u7684\u306a\u8a55\u4fa1\u3092\u9ad8\u3081\u308b\u3046\u3048\u3067\u3082\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u9280\u884c\u878d\u8cc7\u306e\u5be9\u67fb\u3067\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u306e\u304c\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u77e5\u8b58\u304c\u306a\u3051\u308c\u3070\u3001\u7d4c\u55b6\u306b\u5927\u304d\u306a\u60aa\u5f71\u97ff\u3092\u4e0e\u3048\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u3042\u3089\u3086\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u6b20\u304b\u305b\u306a\u3044\u6307\u6a19\u3067\u3042\u308b\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u300d\u306b\u3064\u3044\u3066\u3001\u57fa\u790e\u304b\u3089\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u00a0<\/strong><strong>\u672c\u8a18\u4e8b\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/p>\n<ul>\n<li>\u3000<strong>\u00a0<\/strong><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u57fa\u790e\u77e5\u8b58\u304c\u8eab\u306b\u4ed8\u304f<\/strong><\/li>\n<li>\u3000<strong> <\/strong><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u898b\u65b9\u30fb\u89e3\u91c8\u306e\u4ed5\u65b9\u304c\u7406\u89e3\u3067\u304d\u308b<\/strong><\/li>\n<li>\u3000<strong> <\/strong><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u304f\u306a\u308b\u539f\u56e0\u304b\u3089\u9ad8\u304f\u306a\u308b\u65b9\u6cd5\u307e\u3067\u89e3\u8aac<\/strong><strong><span><br \/>\n<\/span><\/strong><\/li>\n<\/ul>\n<ul><\/ul>\n<p><span style=\"color: #ff0000;\"><strong>\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u300d<br \/>\n<\/strong><\/span><strong><span><span style=\"color: #ff0000;\">\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u7d4c\u55b6\u306b\u6d3b\u7528\u3057\u305f\u3044\u300d<\/span><br \/>\n<\/span><\/strong><span>\u2026<\/span>\u3068\u3044\u3046\u65b9\u306b\u304a\u3059\u3059\u3081\u306e\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u89e3\u8aac\u3092\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u3042\u306a\u305f\u306f\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u57fa\u672c\u300d\u306f\u3082\u3061\u308d\u3093\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304b\u3089\u4f55\u304c\u308f\u304b\u308b\u306e\u304b\u3001\u3069\u3046\u6d3b\u7528\u3059\u308c\u3070\u826f\u3044\u306e\u304b\u307e\u3067\u4f53\u7cfb\u7684\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span>\u00a0<\/span>\u305f\u3060\u77e5\u8b58\u3068\u3057\u3066\u77e5\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u304f<span>\u201c<\/span>\u81ea\u5206\u3067\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u4f7f\u3044\u3053\u306a\u305b\u308b\u3088\u3046\u306b\u306a\u308b<span>\u201d<\/span>\u305f\u3081\u3001<span style=\"color: #ff0000;\"><strong>\u5012\u7523\u30ea\u30b9\u30af\u3092\u6291\u3048\u3066\u5b89\u5b9a\u7684\u306a\u7d4c\u55b6\u304c\u53ef\u80fd\u306b\u306a\u308b<\/strong><\/span>\u306f\u305a\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3067\u306f\u3055\u3063\u305d\u304f\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u300d\u306e\u89e3\u8aac\u3092\u59cb\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"shortcode_mail_btn\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/inquiry\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_contact_new01.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_tel_btn\"><a href=\"tel:0120-998-707\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_phone.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_line_btn\"><a href=\"https:\/\/page.line.me\/265wasdz?oat__id=2926904&openQrModal=true#~\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_line.png\" alt=\"\"><\/a><\/div>\n<h2><span>1. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f<\/h2>\n<p><span>\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305a\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u57fa\u672c\u304b\u3089\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><b>1-1. \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u7dcf\u8cc7\u672c\u306b\u5360\u3081\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u306e\u3053\u3068<\/b><\/h3>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u7dcf\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\uff0b\u4ed6\u4eba\u8cc7\u672c\uff09\u306b\u5bfe\u3059\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408<\/strong><\/span>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/1.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/1.png\" alt=\"\" width=\"1200\" height=\"838\" class=\"aligncenter size-full wp-image-3091\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/1.png 1200w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/1-300x210.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/1-1024x715.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/1-768x536.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p>\u3053\u3053\u3067\u3001\u7dcf\u8cc7\u672c\u30fb\u81ea\u5df1\u8cc7\u672c\u30fb\u4ed6\u4eba\u8cc7\u672c\u306e\u610f\u5473\u3092\u6574\u7406\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span><span>\u25bc <\/span>\u7dcf\u8cc7\u672c\u30fb\u81ea\u5df1\u8cc7\u672c\u30fb\u4ed6\u4eba\u8cc7\u672c\u306e\u610f\u5473<\/p>\n<table width=\"696\">\n<tbody>\n<tr>\n<td width=\"129\">\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td width=\"365\">\n<p>\u610f\u5473<\/p>\n<\/td>\n<td width=\"202\">\n<p>\u8fd4\u6e08\u306e\u7fa9\u52d9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"129\">\n<p><strong>\u7dcf\u8cc7\u672c<\/strong><\/p>\n<\/td>\n<td width=\"365\">\n<p>\u81ea\u5df1\u8cc7\u672c\u3068\u4ed6\u4eba\u8cc7\u672c\u3092\u5408\u308f\u305b\u305f\u8cc7\u672c<\/p>\n<\/td>\n<td width=\"202\">\n<p><span>&#8211;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"129\">\n<p><strong>\u81ea\u5df1\u8cc7\u672c<\/strong><\/p>\n<\/td>\n<td width=\"365\">\n<p>\u81ea\u8eab\u304b\u3089\u63d0\u4f9b\u3055\u308c\u308b\u8cc7\u672c\u3084\u682a\u4e3b\u8cc7\u672c\uff08\uff1d\u7d14\u8cc7\u7523\uff09<\/p>\n<\/td>\n<td width=\"202\">\n<p><span style=\"color: #0000ff;\"><strong>\u25ce <\/strong><strong>\u8fd4\u6e08\u306e\u5fc5\u8981\u306a\u3057<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"129\">\n<p><strong>\u4ed6\u4eba\u8cc7\u672c<\/strong><\/p>\n<\/td>\n<td width=\"365\">\n<p>\u7b2c\u4e09\u8005\u304b\u3089\u8abf\u9054\u3055\u308c\u308b\u8cc7\u672c\uff08\uff1d\u8ca0\u50b5\uff09<\/p>\n<\/td>\n<td width=\"202\">\n<p><span style=\"color: #ff0000;\"><strong>\u00d7 <\/strong><strong>\u8fd4\u6e08\u3059\u308b\u5fc5\u8981\u3042\u308a<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001<span style=\"color: #ff0000;\"><strong>\u7d14\u8cc7\u7523\u3067\u3042\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\uff08\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff09\u304c\u9ad8\u3044\u307b\u3069\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u306f\u9ad8\u3044<\/strong><\/span>\u3053\u3068\u304c\u3088\u304f\u7406\u89e3\u3067\u304d\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u7aef\u7684\u306b\u3044\u3048\u3070\u300c\u7d14\u8cc7\u7523\u306e\u307b\u3046\u304c\u8ca0\u50b5\u3088\u308a\u3082\u591a\u3044\u300d\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u4f01\u696d\u306e\u5b89\u5b9a\u6027\u30fb\u5065\u5168\u6027\u30fb\u8010\u4e45\u529b\u306a\u3069\u306e<span>\u201c<\/span>\u8ca1\u52d9\u7684\u306a\u5b89\u5168\u6027<span>\u201d<\/span>\u3092\u6e2c\u308b\u6307\u6a19\u3068\u3057\u3066\u3001\u3088\u304f\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span>1-2. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08<span>ROE<\/span>\uff09\u306e\u9055\u3044<\/h3>\n<p><span>\u00a0<\/span>\u3055\u3066\u3001\u3053\u3053\u3067\u3072\u3068\u3064\u3088\u304f\u3042\u308b\u3054\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08<span>ROE<\/span><\/strong><strong>\uff09\u306f\u3001\u4f55\u304c\u9055\u3046\u306e\u3067\u3059\u304b\uff1f\u300d<\/strong>\u3068\u3044\u3046\u8cea\u554f\u3067\u3059\u3002<\/p>\n<p>\u4e21\u8005\u3092\u6df7\u540c\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u3053\u3053\u3067\u9055\u3044\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u25bc <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\u306e\u9055\u3044<\/p>\n<table width=\"696\">\n<tbody>\n<tr>\n<td width=\"172\">\n<p><strong><span>\u00a0<\/span><\/strong><\/p>\n<\/td>\n<td width=\"292\">\n<p>\u610f\u5473<\/p>\n<\/td>\n<td width=\"232\">\n<p>\u308f\u304b\u308b\u3053\u3068<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"172\">\n<p><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<\/strong><\/p>\n<\/td>\n<td width=\"292\">\n<p>\u7dcf\u8cc7\u672c\u306b\u5bfe\u3059\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\uff1a\u81ea\u5df1\u8cc7\u672c<span> \u00f7 <\/span>\u7dcf\u8cc7\u672c\u3011<\/p>\n<\/td>\n<td width=\"232\">\n<p>\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u5b89\u5168\u6027<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"172\">\n<p><strong>\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387<\/strong><\/p>\n<p><strong>\uff08<span>ROE<\/span><\/strong><strong>\uff09<\/strong><\/p>\n<\/td>\n<td width=\"292\">\n<p>\u682a\u4e3b\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u81ea\u5df1\u8cc7\u672c\u3067\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u3042\u3052\u305f\u304b\u306e\u6307\u6a19<\/p>\n<p>\u3010\u8a08\u7b97\u5f0f\uff1a\u5f53\u671f\u7d14\u5229\u76ca<span> \u00f7 <\/span>\u81ea\u5df1\u8cc7\u672c\u3011<\/p>\n<\/td>\n<td width=\"232\">\n<p>\u682a\u4e3b\u304b\u3089\u898b\u305f\u3068\u304d\u306e\u6295\u8cc7\u52b9\u7387<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span><\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08<span>ROE<\/span>\uff09\u3068\u306f\u3001<strong>\u4f01\u696d\u304c\u682a\u4e3b\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u81ea\u5df1\u8cc7\u672c\u3092\u7528\u3044\u3066\u3001\u3069\u308c\u3060\u3051\u306e\u5229\u76ca\u3092\u3042\u3052\u305f\u304b\u306e\u6307\u6a19\u3068\u306a\u308b\u6570\u5024<\/strong>\u3067\u3059\u3002<br \/>\n\u8a08\u7b97\u5f0f\u306f\u3010\u5f53\u671f\u7d14\u5229\u76ca<span> \u00f7 <\/span>\u81ea\u5df1\u8cc7\u672c\u3011\u3067\u3001\u682a\u4e3b\u306e\u7acb\u5834\u304b\u3089\u898b\u308c\u3070\u6295\u8cc7\u52b9\u7387\u3092\u8868\u3059\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\u306f\u3001\u5b57\u9762\u306f\u4f3c\u3066\u3044\u307e\u3059\u304c\u4e2d\u8eab\u306f\u307e\u3063\u305f\u304f\u5225\u306e\u610f\u5473\u3092\u6301\u3064\u8a00\u8449\u3067\u3059\u3002\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span>2. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304b\u3089\u308f\u304b\u308b\u3053\u3068<\/h2>\n<p><span>\u00a0<\/span>\u3053\u3053\u307e\u3067\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u57fa\u790e\u77e5\u8b58\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u304c\u3001\u3053\u3053\u304b\u3089\u306f\u6539\u3081\u3066<span style=\"color: #ff0000;\"><strong>\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u3088\u3063\u3066\u4f55\u304c\u308f\u304b\u308b\u306e\u304b\u300d<\/strong><\/span>\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>2-1. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u898b\u308b\u3068\u4f01\u696d\u306e\u5012\u7523\u30ea\u30b9\u30af\u304c\u308f\u304b\u308b<\/h3>\n<p>\u7aef\u7684\u306b\u3044\u3048\u3070\u3001<span style=\"color: #ff0000;\"><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304b\u3089\u308f\u304b\u308b\u3053\u3068\u306f\u4f01\u696d\u306e\u5012\u7523\u30ea\u30b9\u30af<\/strong><\/span>\u3067\u3059\u3002<br \/>\n\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u6570\u5024\u306b\u3088\u3063\u3066\u3001\u4f01\u696d\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u5012\u7523\u30ea\u30b9\u30af\u304c\u3042\u308b\u306e\u304b\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u304a\u3055\u3089\u3044\u3057\u3066\u304a\u304f\u3068\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u524d\u8ff0\u306e\u3068\u304a\u308a<strong>\u300c\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u300d<\/strong>\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044 \uff1d \u8ca0\u50b5\u306e\u5272\u5408\u304c\u5c11\u306a\u3044\u300d\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5f53\u7136\u306a\u304c\u3089\u8ca0\u50b5\u306e\u5272\u5408\u304c\u5c11\u306a\u3044\u307b\u3046\u304c\u8ca1\u52d9\u7684\u306b\u306f\u5b89\u5168\u3067\u3059\u3002<br \/>\n\u8ca1\u52d9\u7684\u306b\u5b89\u5168\u3068\u306f\u3001\u3059\u306a\u308f\u3061\u5012\u7523\u3057\u306b\u304f\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u307e\u3068\u3081\u308b\u3068<strong>\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u307b\u3069\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u304c\u9ad8\u304f\u5012\u7523\u30ea\u30b9\u30af\u304c\u4f4e\u3044\uff0f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u3044\u307b\u3069\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u304c\u4f4e\u304f\u5012\u7523\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u300d<\/strong>\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u25bc <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304b\u3089\u308f\u304b\u308b\u3053\u3068<\/p>\n<table width=\"604\">\n<tbody>\n<tr>\n<td width=\"172\">\n<p><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044<\/strong><\/p>\n<\/td>\n<td width=\"432\">\n<p><span>\u25ce<\/span>\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u304c\u9ad8\u3044<span>\u2192<\/span>\u5012\u7523\u30ea\u30b9\u30af\u304c\u4f4e\u3044<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"172\">\n<p><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u3044<\/strong><\/p>\n<\/td>\n<td width=\"432\">\n<p><span>\u00d7<\/span>\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u304c\u4f4e\u3044<span>\u2192<\/span>\u5012\u7523\u30ea\u30b9\u30af\u304c\u9ad8\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><span>2-2. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c<span>30%<\/span>\u4ee5\u4e0a\u306a\u3089\u5b89\u5b9a\u4f01\u696d<\/h3>\n<p><span>\u00a0<\/span>\u3067\u306f\u5177\u4f53\u7684\u306b\u3001\u3069\u306e\u7a0b\u5ea6\u306e\u6570\u5b57\u306a\u3089\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u304c\u9ad8\u3044\u3068\u3044\u3048\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u76ee\u5b89\u3068\u3057\u3066\u306f\u3001\u6700\u4f4e30%<\/strong><strong>\u4ee5\u4e0a\u3042\u308c\u3070\u5b89\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span>\u25bc <\/span><span>\u00a0\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u76ee\u5b89<\/span><\/p>\n<table width=\"257\">\n<tbody>\n<tr>\n<td width=\"120\">\n<p><strong>30%<\/strong><strong>\u4ee5\u4e0a<\/strong><\/p>\n<\/td>\n<td width=\"137\">\n<p><strong>\u25b3<\/strong><strong>\u5b89\u5b9a\u4f01\u696d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"120\">\n<p><strong>50%<\/strong><strong>\u4ee5\u4e0a<\/strong><\/p>\n<\/td>\n<td width=\"137\">\n<p><strong>\u25cb<\/strong><strong>\u512a\u826f\u4f01\u696d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"120\">\n<p><strong>70%<\/strong><strong>\u4ee5\u4e0a<\/strong><\/p>\n<\/td>\n<td width=\"137\">\n<p><strong>\u25ce<\/strong><strong>\u8d85\u512a\u826f\u4f01\u696d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u305f\u3060\u3057\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u5e73\u5747\u5024\u306f\u696d\u7a2e\u3084\u4f01\u696d\u306e\u898f\u6a21\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001<span>2018<\/span>\u5e74\u5ea6\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u30c7\u30fc\u30bf\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/2.png\" alt=\"\" width=\"1160\" height=\"394\" class=\"aligncenter size-full wp-image-3095\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/2.png 1160w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/2-300x102.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/2-1024x348.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/2-768x261.png 768w\" sizes=\"(max-width: 1160px) 100vw, 1160px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.mof.go.jp\/pri\/reference\/ssc\/japan\/japan02_09.pdf\">\u8ca1\u52d9\u7701<\/a><\/span><\/p>\n<p>\u5168\u4f53\u306e\u5e73\u5747\u5024\u306f<span>42.0%<\/span>\u3067\u3059\u304c\u3001\u975e\u88fd\u9020\u696d\u306e\u8cc7\u672c\u91d1<span>1<\/span>\u5343\u4e07\u5186\u672a\u6e80\u306e\u4f01\u696d\u3067\u306f<span>18.7%<\/span>\u3001\u88fd\u9020\u696d\u306e\u8cc7\u672c\u91d1<span>10<\/span>\u5104\u5186\u4ee5\u4e0a\u306e\u4f01\u696d\u3067\u306f<span>52.4%<\/span>\u3068\u5927\u304d\u306a\u958b\u304d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u5404\u696d\u7a2e\u5225\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u76ee\u5b89\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span>\u00a0<\/span><span>\u25bc <\/span>\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044\u304a\u3059\u3059\u3081\u8a18\u4e8b<\/p>\n<ul>\n<li><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/capital-ratio2\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u76ee\u5b89\u306f\u4f55%\uff1f\u5b89\u5168\u6027\u306e\u6307\u6a19\u306b\u306a\u308b\u696d\u754c\u5225\u306e\u30ea\u30a2\u30eb\u306a\u6570\u5024<\/a><\/li>\n<\/ul>\n<h2><span>3. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u516c\u5f0f\uff09<\/h2>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u305f\u3089\u3001\u5b9f\u969b\u306b\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u516c\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/3.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/3.png\" alt=\"\" width=\"1200\" height=\"260\" class=\"aligncenter size-full wp-image-3096\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/3.png 1200w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/3-300x65.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/3-1024x222.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/3-768x166.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span>\u00a0<\/span>\u516c\u5f0f\u306b\u57fa\u3065\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u4f8b\u984c<span>DATA<\/span>\u306b\u304a\u3051\u308b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u4f55<span>%<\/span>\u306b\u306a\u308b\u304b\u3001\u8a08\u7b97\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<span>\u00a0<\/span><\/p>\n<p><strong>\u4f8b\u984c<\/strong><strong>DATA<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u5df1\u8cc7\u672c\uff1a2,000\u4e07\u5186<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed6\u4eba\u8cc7\u672c\uff1a1,500\u4e07\u5186<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u7b54\u3048\u306f\u51fa\u307e\u3057\u305f\u304b\u3002\u8a08\u7b97\u4f8b\u306f\u3053\u3061\u3089\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><strong>\u8a08\u7b97\u4f8b<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<ul>\n<li>\uff3b\u7dcf\u8cc7\u672c\uff3d<span>2,000<\/span>\u4e07\u5186 \uff0b<span> 1,500<\/span>\u4e07\u5186 \uff1d<span> 3,500<\/span>\u4e07\u5186<\/li>\n<li>\uff3b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff3d<span>2,000<\/span>\u4e07\u5186<span> \u00f7 3,500<\/span>\u4e07\u5186<span> \u00d7 100 <\/span>\uff1d \u7b54\u3048 <strong>57%<\/strong><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f<span>57%<\/span>\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p><span>\u00a0<\/span>\u524d\u8ff0\u306e\u300c<span>50%<\/span>\u4ee5\u4e0a\u306a\u3089\u512a\u826f\u4f01\u696d\u300d\u3068\u3044\u3046\u57fa\u6e96\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u308c\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387<span>57%<\/span>\u306e\u3053\u306e\u4f1a\u793e\u306f\u512a\u826f\u4f01\u696d\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<h2><span>4. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u5b9f\u969b\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h2>\n<p><span>\u00a0<\/span>\u5b9f\u969b\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u898b\u308b\u3053\u3068\u3067\u78ba\u8a8d\u304c\u3067\u304d\u307e\u3059\u3002\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>4-1. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08<span>B\/S<\/span>\uff09\u300d\u3067\u898b\u308b<\/h3>\n<p><span>\u00a0<\/span><span style=\"color: #ff0000;\"><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u898b\u308b\u3068\u304d\u306b\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u300c\u8cb8\u501f\u5bfe\u7167\u8868\uff08B\/S<\/strong><strong>\uff1aBalance Sheet<\/strong><strong>\uff09\u300d\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<br \/>\n<\/strong><\/span>\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306f\u4f01\u696d\u306e\u4e00\u6642\u70b9\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\uff08\u8cc7\u672c\uff09\u3092\u4e00\u89a7\u8868\u306b\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p><span>\u25bc <\/span>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u69d8\u5f0f\u4f8b<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/4.jpg\" alt=\"\" width=\"800\" height=\"1214\" class=\"aligncenter size-full wp-image-3097\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/4.jpg 800w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/4-198x300.jpg 198w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/4-675x1024.jpg 675w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/4-768x1165.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/kaikei\/tools\/2008\/04.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/span><\/p>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\uff3b\u81ea\u5df1\u8cc7\u672c\uff3d\u3068\uff3b\u7dcf\u8cc7\u672c\uff3d\u306e\u91d1\u984d\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\uff3b\u8ca0\u50b5\u5408\u8a08\uff3d\u304c\u4ed6\u4eba\u8cc7\u672c\u3001\uff3b\u7d14\u8cc7\u7523\u5408\u8a08\uff3d\u304c\u81ea\u5df1\u8cc7\u672c\u3001\uff3b\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u5408\u8a08\uff3d\u304c\u7dcf\u8cc7\u672c<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p><span>\u25bc <\/span>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u69cb\u9020<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/5.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/5.png\" alt=\"\" width=\"511\" height=\"341\" class=\"aligncenter size-full wp-image-3098\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/5.png 511w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/5-300x200.png 300w\" sizes=\"(max-width: 511px) 100vw, 511px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/j-net21.smrj.go.jp\/qa\/financial\/Q0243.html\">\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb<\/a><\/span><\/p>\n<p><span>\u00a0<\/span>\u3064\u307e\u308a\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u516c\u5f0f\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7f6e\u304d\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/6.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/6.png\" alt=\"\" width=\"1200\" height=\"544\" class=\"aligncenter size-full wp-image-3099\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/6.png 1200w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/6-300x136.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/6-1024x464.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/6-768x348.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span>\u00a0<\/span>\u306a\u304a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span>\u00a0<\/span><span>\u25bc <\/span>\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044\u304a\u3059\u3059\u3081\u8a18\u4e8b<\/p>\n<p><span><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/financial-statements\">\u3010\u6c7a\u7b97\u66f8\u306e\u8aad\u307f\u65b9\u3011\u7d4c\u55b6\u306b\u6d3b\u304b\u3059\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8aad\u307f\u65b9<\/a><\/span><\/p>\n<h3><span>4-2. <\/span>\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u8a08\u7b97\u3059\u308b\u4f8b\u984c<\/h3>\n<p><span>\u00a0<\/span>\u3053\u3053\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u304b\u3089\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4f8b\u984c\u306e\u30c7\u30fc\u30bf\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table width=\"529\">\n<tbody>\n<tr>\n<td width=\"132\">\n<p><strong>\u4f8b\u984c<\/strong><strong>DATA<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p>\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>\u9805\u76ee<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u91d1\u984d<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u9805\u76ee<\/p>\n<\/td>\n<td width=\"132\">\n<p>\u91d1\u984d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p><strong>\uff08\u8cc7\u7523\u306e\u90e8\uff09<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>\uff08\u8ca0\u50b5\u306e\u90e8\uff09<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>\u6d41\u52d5\u8cc7\u7523<\/p>\n<\/td>\n<td width=\"132\">\n<p><span>9,200<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p>\u6d41\u52d5\u8ca0\u50b5<\/p>\n<\/td>\n<td width=\"132\">\n<p><span>1,200<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p>\u56fa\u5b9a\u8cc7\u7523<\/p>\n<\/td>\n<td width=\"132\">\n<p><span>6,500<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p>\u56fa\u5b9a\u8ca0\u50b5<\/p>\n<\/td>\n<td width=\"132\">\n<p><span>6,500<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>\u8ca0\u50b5\u5408\u8a08<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong><span>7,700<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>\uff08\u7d14\u8cc7\u7523\u306e\u90e8\uff09<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p>\u682a\u4e3b\u8cc7\u672c<\/p>\n<\/td>\n<td width=\"132\">\n<p><span>8,000<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><span>\u00a0<\/span><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>\u7d14\u8cc7\u7523\u5408\u8a08<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong><span>8,000<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"132\">\n<p><strong>\u8cc7\u7523\u5408\u8a08<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong><span>15,700<\/span><\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong>\u8ca0\u50b5\u7d14\u8cc7\u7523\u5408\u8a08<\/strong><\/p>\n<\/td>\n<td width=\"132\">\n<p><strong><span>15,700<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u7b54\u3048\u306f\u51fa\u307e\u3057\u305f\u304b\u3002\u8a08\u7b97\u4f8b\u306f\u3053\u3061\u3089\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><strong>\u8a08\u7b97\u4f8b<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<ul>\n<li>\uff3b\u81ea\u5df1\u8cc7\u672c\uff3d<span>8,000<\/span>\u767e\u4e07\u5186<span> \u2026<\/span>\u300c\u7d14\u8cc7\u7523\u5408\u8a08\u300d\u306e\u6570\u5b57<\/li>\n<li>\uff3b\u7dcf\u8cc7\u672c\uff3d<span>15,700<\/span>\u767e\u4e07\u5186<span> \u2026<\/span>\u300c\u8ca0\u50b5\u7d14\u8cc7\u7523\u5408\u8a08\u300d\u306e\u6570\u5b57<\/li>\n<li>\uff3b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\uff3d<span>8,000<\/span>\u767e\u4e07\u5186<span> \u00f7 15,700<\/span>\u767e\u4e07\u5186<span> \u00d7 100 <\/span>\uff1d<span> <\/span>\u7b54\u3048<span style=\"font-size: 14pt;\"><strong>50.\u00a09%<\/strong><\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u3088\u3046\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u3055\u3048\u3042\u308c\u3070\u3001\u7c21\u5358\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u5c0e\u304d\u3060\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h2><b>5. \u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u304f\u306a\u308b\u539f\u56e0<\/b><\/h2>\n<p>\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u3092\u6e2c\u308b\u3046\u3048\u3067\u975e\u5e38\u306b\u91cd\u8981\u306a\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3067\u3059\u304c\u3001\u3069\u3093\u306a\u3068\u304d\u306b\u4f4e\u304f\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308b<span>4<\/span>\u3064\u306e\u539f\u56e0\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 80.5492%; height: 141px;\" height=\"134\">\n<tbody>\n<tr style=\"height: 46px;\">\n<td style=\"width: 100%; height: 46px;\">\n<p><strong>1.\u8d64\u5b57\u306e\u767a\u751f<br \/>\n<\/strong><strong>2.<\/strong><strong>\u8ca0\u50b5\u306e\u5897\u52a0<br \/>\n<\/strong><strong>3.\u81ea\u793e\u682a\u8cb7\u3044<br \/>\n<\/strong><strong>4.\u8cc7\u7523\u306e\u542b\u307f\u76ca\u306e\u6e1b\u5c11<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span>5-1. <\/span>\u8d64\u5b57\u306e\u767a\u751f<\/h3>\n<p><span>\u00a0<\/span><span>1<\/span>\u3064\u3081\u306e\u539f\u56e0\u306f<strong>\u300c\u8d64\u5b57\u306e\u767a\u751f\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u8d64\u5b57\u306e\u767a\u751f\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308b\u4ee3\u8868\u7684\u306a\u539f\u56e0\u3067\u3059\u3002<br \/>\n\u306a\u305c\u8d64\u5b57\u304c\u51fa\u308b\u3068\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308b\u306e\u304b\u3068\u3044\u3048\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u306e\u306a\u304b\u306b\u306f\u904e\u53bb\u306b\u4f01\u696d\u304c\u751f\u307f\u51fa\u3057\u305f\u5229\u76ca\u306e\u7a4d\u7acb\u5206\u304c\u542b\u307e\u308c\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u3053\u306e\u904e\u53bb\u306e\u5229\u76ca\u306e\u7a4d\u7acb\u5206\u3092<span style=\"color: #ff0000;\"><strong>\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d<\/strong><\/span>\u3068\u3044\u3044\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u682a\u4e3b\u8cc7\u672c\u306e\u4e00\u90e8\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/7-1.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/7-1.jpg\" alt=\"\" width=\"1200\" height=\"631\" class=\"aligncenter size-full wp-image-3100\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/7-1.jpg 1200w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/7-1-300x158.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/7-1-1024x538.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/7-1-768x404.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/kaikei\/tools\/2008\/04.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/span>\u3092\u3082\u3068\u306b\u52a0\u5de5<\/p>\n<p><span>\u00a0<\/span>\u8d64\u5b57\u304c\u767a\u751f\u3059\u308c\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u306e\u5229\u76ca\u5270\u4f59\u91d1\u304b\u3089\u8d64\u5b57\u3092\u88dc\u586b\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002\u7d50\u679c\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3><span>5-2. <\/span>\u8ca0\u50b5\u306e\u5897\u52a0<\/h3>\n<p><span>\u00a0<\/span><span>2<\/span>\u3064\u3081\u306e\u539f\u56e0\u306f<strong>\u300c\u8ca0\u50b5\u306e\u5897\u52a0\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/8.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/8.png\" alt=\"\" width=\"1200\" height=\"631\" class=\"aligncenter size-full wp-image-3101\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/8.png 1200w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/8-300x158.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/8-1024x538.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/8-768x404.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<span><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/kaikei\/tools\/2008\/04.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/span>\u3092\u3082\u3068\u306b\u52a0\u5de5<\/p>\n<p><span style=\"font-weight: 400;\">\u6700\u3082\u308f\u304b\u308a\u3084\u3059\u3044\u8ca0\u50b5\u306f\u300c\u501f\u5165\u91d1\u300d\u3067\u3059\u3002<br \/>\n<\/span><span style=\"font-weight: 400;\">\u4eee\u306b\u5229\u76ca\u306f\u4e0a\u304c\u308a\u7d9a\u3051\u3066\u3044\u3066\u3082\u3001\u4f8b\u3048\u3070\u591a\u984d\u306e\u4ed5\u5165\u308c\u8cc7\u91d1\u8abf\u9054\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u308a\u3001\u4e00\u6642\u7684\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u52a0\u3048\u3066\u501f\u5165\u91d1\u4ee5\u5916\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u8ca0\u50b5\u304c\u3042\u308b\u3053\u3068\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u25bc \u8ca0\u50b5\u306e\u4f8b<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 82.9541%; height: 143px;\" height=\"158\">\n<tbody>\n<tr style=\"height: 90px;\">\n<td style=\"width: 100%; height: 90px;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u624b\u5f62<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cb7\u639b\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u672a\u6255\u6cd5\u4eba\u7a0e\u30fb\u672a\u6255\u6d88\u8cbb\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cde\u4e0e\u5f15\u5f53\u91d1\u30fb\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1<\/span><\/li>\n<li aria-level=\"1\">\u793e\u50b5\u306a\u3069<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u8ca0\u50b5\u306e\u5897\u52a0\u306b\u3088\u3063\u3066\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u3063\u305f\u3068\u304d\u306b\u306f\u3001\u8ca0\u50b5\u306e\u3046\u3061\u5177\u4f53\u7684\u306b\u4f55\u304c\u5897\u52a0\u3057\u305f\u306e\u304b\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3><span>5-3. <\/span>\u81ea\u793e\u682a\u8cb7\u3044<\/h3>\n<p><span>\u00a0<\/span><span>3<\/span>\u3064\u3081\u306e\u539f\u56e0\u306f<strong>\u300c\u81ea\u793e\u682a\u8cb7\u3044\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u81ea\u793e\u682a\u8cb7\u3044\u3068\u306f\u904e\u53bb\u306b\u767a\u884c\u3057\u305f\u81ea\u793e\u306e\u682a\u5f0f\u3092\u5e02\u5834\u304b\u3089\u8cb7\u3044\u623b\u3059\u3053\u3068\u3067\u3001\u4e3b\u306b\u682a\u5f0f\u6570\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u3067<span>1<\/span>\u682a\u3042\u305f\u308a\u306e\u7d14\u5229\u76ca\u3092\u9ad8\u3081\u3001\u682a\u4e3b\u3078\u5229\u76ca\u9084\u5143\u3092\u884c\u3046\u76ee\u7684\u3067\u5b9f\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000;\"><strong>\u8cb7\u3044\u53d6\u3063\u305f\u682a\u5f0f\u304c\u6d88\u5374\u3055\u308c\u308b\u3068\u3001\u305d\u306e\u5206\u3001\u682a\u4e3b\u8cc7\u672c\u306e\u91d1\u984d\u304c\u6e1b\u308b\u305f\u3081\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span>\u00a0<\/span>\u81ea\u793e\u682a\u8cb7\u3044\u306b\u3088\u308b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u306f\u3001\u7d4c\u55b6\u306b\u3068\u3063\u3066\u5fc5\u305a\u3057\u3082\u30de\u30a4\u30ca\u30b9\u3068\u306f\u3044\u3048\u307e\u305b\u3093\u3002<br \/>\n\u81ea\u793e\u682a\u8cb7\u3044\u306b\u3088\u3063\u3066\u4f01\u696d\u4fa1\u5024\u304c\u9ad8\u307e\u308c\u3070\u3001\u682a\u4fa1\u304c\u5f15\u304d\u4e0a\u304c\u308b\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3068\u3044\u3046\u306e\u306f\u3001\u81ea\u793e\u682a\u8cb7\u3044\u306b\u306f\u3001\u672c\u8a18\u4e8b\u306e\u524d\u534a\u3067\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u7528\u8a9e\u3068\u3057\u3066\u3054\u7d39\u4ecb\u3057\u305f<strong>\u300c\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff08<\/strong><strong><span>ROE<\/span><\/strong><strong>\uff09\u300d\u3092\u9ad8\u3081\u308b\u52b9\u679c\u304c\u3042\u308a\u3001<span>ROE<\/span><\/strong><strong>\u304c\u9ad8\u307e\u308b\u3068\u682a\u4fa1\u304c\u4e0a\u6607\u3057\u3084\u3059\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/strong><\/p>\n<p>\u81ea\u793e\u682a\u8cb7\u3044\u306b\u3088\u3063\u3066\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u3063\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u81ea\u793e\u682a\u8cb7\u3044\u306b\u3088\u3063\u3066\u72d9\u3063\u305f\u52b9\u679c\u304c\u304d\u3061\u3093\u3068\u51fa\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3><span>5-4. <\/span>\u8cc7\u7523\u306e\u542b\u307f\u76ca\u306e\u6e1b\u5c11<\/h3>\n<p><span>4<\/span>\u3064\u3081\u306e\u539f\u56e0\u306f<strong>\u300c\u8cc7\u7523\u306e\u542b\u307f\u76ca\u306e\u6e1b\u5c11\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u306e\u5185\u8a33\u306f\u3001\u3059\u3079\u3066\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3051\u308b\uff3b\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\uff3d\u306e\u9805\u76ee\u306f\u542b\u307f\u76ca\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/9-1.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/9-1.jpg\" alt=\"\" width=\"1200\" height=\"631\" class=\"aligncenter size-full wp-image-3102\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/9-1.jpg 1200w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/9-1-300x158.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/9-1-1024x538.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/9-1-768x404.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p>\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u3084\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u306a\u3069\u304c\uff3b\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\uff3d\u306e\u5185\u8a33\u306b\u3042\u305f\u308a\u3001\u4f8b\u3048\u3070\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u304c\u4e0b\u843d\u3059\u308c\u3070\u3001\u305d\u306e\u5206\u3001\u81ea\u5df1\u8cc7\u672c\u304c\u6e1b\u3063\u3066\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u307e\u3067\u306b\u3054\u7d39\u4ecb\u3057\u305f\u8d64\u5b57\u306e\u767a\u751f\u3001\u8ca0\u50b5\u306e\u5897\u52a0\u3001\u81ea\u793e\u682a\u8cb7\u3044\u306a\u3069\u306e\u660e\u3089\u304b\u306a\u539f\u56e0\u304c\u898b\u3064\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306e\u542b\u307f\u76ca\u5206\u306e\u5909\u52d5\u306b\u7740\u76ee\u3057\u3066\u30c1\u30a7\u30c3\u30af\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span>6. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u9ad8\u3081\u308b\u65b9\u6cd5<\/h2>\n<p><span>\u00a0<\/span>\u524d\u7ae0\u3067\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u304f\u306a\u308b\u539f\u56e0\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u304c\u3001\u3067\u306f\u9006\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u3069\u3046\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u5f53\u7136<strong>\u300c\u81ea\u5df1\u8cc7\u672c\uff08\u7d14\u8cc7\u7523\uff09\u3092\u5897\u3084\u3057\u3001\u4ed6\u4eba\u8cc7\u672c\uff08\u8ca0\u50b5\uff09\u3092\u6e1b\u3089\u305b\u3070\u826f\u3044\u300d<\/strong>\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u3092<span>3<\/span>\u3064\u3001\u3054\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 135px;\">\n<tbody>\n<tr style=\"height: 135px;\">\n<td style=\"width: 100%; height: 135px;\">\n<ol>\n<li><strong>\u8ca0\u50b5\u3092\u6e1b\u3089\u3059<\/strong><\/li>\n<li><strong>\u5897\u8cc7\u3059\u308b\uff08\u7279\u306b<span>DES<\/span><\/strong><strong>\uff09<\/strong><\/li>\n<li><strong>\u5229\u76ca\u3092\u4e0a\u3052\u308b<\/strong>\u00a0<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span>6-1. <\/span>\u8ca0\u50b5\u3092\u6e1b\u3089\u3059<\/h3>\n<p><span>\u00a0<\/span><span>1<\/span>\u3064\u3081\u306e\u65b9\u6cd5\u306f<strong>\u300c\u8ca0\u50b5\u3092\u6e1b\u3089\u3059\u300d<\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u3082\u3068\u306b\u3001\u5727\u7e2e\u3067\u304d\u308b\u8ca0\u50b5\u306f\u4f55\u304b\u7dcf\u70b9\u691c\u3057\u307e\u3059\u3002<br \/>\n\u8ca0\u50b5\u306e\u5727\u7e2e\u3092\u3059\u3050\u306b\u5b9f\u73fe\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6642\u9593\u3092\u304b\u3051\u3066\u3067\u3082\u4e01\u5be7\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/10.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/10.png\" alt=\"\" width=\"1200\" height=\"239\" class=\"aligncenter size-full wp-image-3092\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/10.png 1200w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/10-300x60.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/10-1024x204.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/10-768x153.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span>\u00a0<\/span>\u5177\u4f53\u7684\u306a\u53d6\u308a\u7d44\u307f\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><span>\u25bc <\/span>\u8ca0\u50b5\u3092\u6e1b\u3089\u3059\u53d6\u308a\u7d44\u307f\u4f8b<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 120px;\">\n<tbody>\n<tr style=\"height: 120px;\">\n<td style=\"width: 100%; height: 120px;\">\n<ul>\n<li>\u501f\u5165\u91d1\u306e\u65e9\u671f\u8fd4\u6e08\u3092\u884c\u3046<\/li>\n<li>\u652f\u6255\u624b\u5f62\u306e\u767a\u884c\u3092\u6e1b\u3089\u3059<\/li>\n<li>\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u30b5\u30a4\u30c8\u3092\u77ed\u304f\u3059\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5b9f\u306e\u3068\u3053\u308d\u3001\u8ca0\u50b5\u3092\u6e1b\u3089\u3059\u7279\u52b9\u85ac\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u52aa\u529b\u3092\u65e5\u3005\u7a4d\u307f\u91cd\u306d\u308b\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span>\u00a0<\/span><span style=\"color: #ff0000;\"><strong>\u3059\u3067\u306b\u591a\u984d\u306e\u501f\u5165\u91d1\u304c\u3042\u308b\u306a\u3069\u8ca0\u50b5\u5727\u7e2e\u304c\u56f0\u96e3\u306a\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6539\u3081\u3066\u7d4c\u55b6\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3057\u7d4c\u55b6\u306e\u6839\u672c\u304b\u3089\u7acb\u3066\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p><span>\u00a0<\/span>\u7d4c\u55b6\u8a08\u753b\u66f8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span>\u00a0<\/span><span>\u25bc <\/span>\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044\u304a\u3059\u3059\u3081\u8a18\u4e8b<\/p>\n<ul>\n<li><span><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/how-to-make-planningdoocument\">\u9ad8\u53ce\u76ca\u306a\u826f\u3044\u4f1a\u793e\u3092\u4f5c\u308b\u305f\u3081\u306e\u7d4c\u55b6\u8a08\u753b\u66f8\u306e\u4f5c\u308a\u65b9\u3010\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u4ed8\u304d\u3011<\/a><\/span><\/li>\n<li><span><a href=\"https:\/\/suzuki-tax.net\/%E3%80%8E%E7%B5%8C%E5%96%B6%E8%A8%88%E7%94%BB%E6%9B%B8%E3%80%8F%E3%82%92%E5%B0%8E%E5%85%A5%E3%81%97%E3%81%9F%E3%82%89%E5%88%A9%E7%9B%8A%E3%81%8C10%E5%80%8D%E3%81%AB%E3%81%AA%E3%81%A3%E3%81%9F\/\">\u300e\u7d4c\u55b6\u8a08\u753b\u66f8\u300f\u3092\u5c0e\u5165\u3057\u305f\u3089\u5229\u76ca\u304c10\u500d\u306b\u306a\u3063\u305f | \u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/span><\/li>\n<\/ul>\n<p><span><a href=\"https:\/\/suzuki-tax.net\/service\/management-plan\/\">\u30d3\u30b8\u30e7\u30f3\u5f0f\u300c\u7d4c\u55b6\u8a08\u753b\u66f8\u300d | \u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/span><\/p>\n<h3><span>6-2. <\/span>\u5897\u8cc7\u3059\u308b\uff08\u7279\u306b<span>DES<\/span>\uff09<\/h3>\n<p><span>\u00a0<\/span><span>2<\/span>\u3064\u3081\u306e\u65b9\u6cd5\u306f<strong>\u300c\u5897\u8cc7\u3059\u308b\u300d<\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8cc7\u672c\u91d1\u3092\u5897\u8cc7\u3059\u308c\u3070\u3001\u5f53\u7136\u306a\u304c\u3089\u81ea\u5df1\u8cc7\u672c\u306f\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u4f01\u696d\u3067\u3042\u308c\u3070\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u516c\u52df\u5897\u8cc7\u3068\u3044\u3046\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u672a\u516c\u958b\u4f01\u696d\u3067\u306f\u57fa\u672c\u7684\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u73fe\u5b9f\u7684\u306b\u306f\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u3093\u306a\u3068\u304d\u306b\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u4f1a\u793e\u306e\u501f\u5165\u91d1\u3092\u8cc7\u672c\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\u300c\u50b5\u52d9\u306e\u682a\u5f0f\u5316\u300d\uff08\u30c7\u30c3\u30c8\u30fb\u30a8\u30af\u30a3\u30c6\u30a3\u30fb\u30b9\u30ef\u30c3\u30d7\uff1a<\/strong><strong>DES<\/strong><strong>\uff09\u3068\u3044\u3046\u65b9\u6cd5<\/strong><\/span>\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30aa\u30fc\u30ca\u30fc\u793e\u9577\u304b\u3089\u306e\u501f\u5165\u91d1\u304c\u591a\u3044\u4f01\u696d\u3067\u306f\u3001\u3053\u306e\u501f\u5165\u91d1\uff08\u4ed6\u4eba\u8cc7\u672c\u3001\u8ca0\u50b5\uff09\u3092\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\u3001\u7d14\u8cc7\u7523\uff09\u306b\u632f\u308a\u8fd4\u308b\u3053\u3068\u3067\u3001\u5927\u5e45\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u793e\u9577\u501f\u5165\u91d1\u304c\u591a\u3044\u30aa\u30fc\u30ca\u30fc\u4f01\u696d\u3067\u306f\u3001\u7a4d\u6975\u7684\u306b\u691c\u8a0e\u3057\u305f\u3044\u624b\u6cd5\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<span><a href=\"https:\/\/j-net21.smrj.go.jp\/qa\/succession\/Q0232.html\">\u4e2d\u5c0f\u6a5f\u69cb\u300e\u4f1a\u793e\u306e\u501f\u5165\u91d1\u3092\u8cc7\u672c\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\u8cc7\u672c\u69cb\u6210\u306e\u662f\u6b63\u3092\u8003\u3048\u3066\u304a\u308a\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u3053\u3068\u306b\u6ce8\u610f\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u304b\uff1f\u300f<\/a><\/span><span>\u00a0<\/span><\/p>\n<h3><span>6-3. <\/span>\u5229\u76ca\u3092\u4e0a\u3052\u308b<\/h3>\n<p><span>\u00a0<\/span><span>3<\/span>\u3064\u3081\u306e\u65b9\u6cd5\u306f<strong>\u300c\u5229\u76ca\u3092\u4e0a\u3052\u308b\u300d<\/strong>\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u57fa\u672c\u7684\u306a\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u81ea\u5df1\u8cc7\u672c\u3092\u5897\u3084\u3059\u305f\u3081\u306e\u672c\u8cea\u7684\u306a\u65b9\u6cd5\u306f\u3001\u4f01\u696d\u306e\u5229\u76ca\u3092\u4e0a\u3052\u308b\u3053\u3068\u306b\u307b\u304b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p><span>\u00a0<\/span>\u4f8b\u3048\u3070\u3001\u524d\u8ff0\u306e<span>DES<\/span>\u306a\u3069\u306e\u624b\u6cd5\u306f\u5bfe\u75c7\u7642\u6cd5\u7684\u306a\u5bfe\u7b56\u3067\u3059\u304c\u3001\u672c\u8cea\u7684\u306a\u610f\u5473\u3067\u4f01\u696d\u306e\u5b89\u5168\u6027\u3092\u9ad8\u3081\u308b\u6839\u6cbb\u7642\u6cd5\u7684\u306a\u5bfe\u7b56\u306f\u3001\u4f1a\u793e\u306e\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u304f\u3057\u304b\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u5229\u76ca\u3092\u4e0a\u3052\u308b\u65b9\u6cd5\u3068\u3057\u3066\u4f55\u304c\u6700\u9069\u304b\u306f\u3001\u5404\u4f01\u696d\u306e\u73fe\u6cc1\u3084\u30d3\u30b8\u30e7\u30f3\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u3042\u3089\u3086\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u70b9\u3092\u3072\u3068\u3064\u6319\u3052\u308b\u306a\u3089\u3001<span style=\"color: #ff0000;\"><strong>\u5229\u76ca\u3092\u6226\u7565\u7684\u306b\u8a08\u7b97\u3057\u3001\u5229\u76ca\u3092\u51fa\u3059\u305f\u3081\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u3053\u3068<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u5177\u4f53\u7684\u306b\u306f<strong>\u300e\u672a\u6765\u4f1a\u8a08\u56f3\u8868\u300f<\/strong>\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u3001\u5229\u76ca\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><\/p>\n<p><span>\u25bc <\/span>\u672a\u6765\u4f1a\u8a08\u56f3\u8868<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/11.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/11.png\" alt=\"\" width=\"1122\" height=\"793\" class=\"aligncenter size-full wp-image-3093\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/11.png 1122w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/11-300x212.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/11-1024x724.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/11-768x543.png 768w\" sizes=\"(max-width: 1122px) 100vw, 1122px\" \/><\/a><\/p>\n<p>\u300c<span><a href=\"https:\/\/suzuki-tax.net\/future-chart\/\">\u672a\u6765\u4f1a\u8a08\u56f3\u306e\u7121\u6599\u81ea\u52d5\u4f5c\u6210<\/a><\/span>\u300d\u306e\u30da\u30fc\u30b8\u3067\u81ea\u52d5\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002\u305c\u3072\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span><a href=\"https:\/\/suzuki-tax.net\/future-chart\/\"><strong>\u7121\u6599\u3067\u300c\u672a\u6765\u4f1a\u8a08\u56f3\u300d\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/a><\/span><\/p>\n<p>\u307e\u305f\u5229\u76ca\u3092\u4e0a\u3052\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span>\u25bc <\/span>\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044\u304a\u3059\u3059\u3081\u8a18\u4e8b<\/p>\n<ul>\n<li><span><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/make-a-profit\">\u3010\u5229\u76ca\u3092\u4e0a\u3052\u308b\u65b9\u6cd5\u3011\u5f0a\u793e\u306e\u5229\u76ca\u3092\uff11\uff10\u500d\u306b\u5897\u3084\u3057\u305f\u5b9f\u8df5\u7684\u306a\u8003\u3048\u65b9<\/a><\/span><\/li>\n<li><span><a href=\"https:\/\/suzuki-tax.net\/%E7%A4%BE%E9%95%B7%E3%81%AE%E6%82%A9%E3%81%BF%E3%82%92%E4%B8%80%E6%8E%83%E3%81%99%E3%82%8B%E6%9C%80%E5%BC%B7%E3%83%84%E3%83%BC%E3%83%AB%E3%80%80%E6%9C%AA%E6%9D%A5%E4%BC%9A%E8%A8%88%E5%B0%8E%E5%85%A5\/\">\u793e\u9577\u306e\u60a9\u307f\u3092\u4e00\u6383\u3059\u308b\u6700\u5f37\u30c4\u30fc\u30eb!! \u672a\u6765\u4f1a\u8a08\u5c0e\u5165\u306e\u30b9\u30b9\u30e1!! | \u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/span><\/li>\n<li><span><a href=\"https:\/\/suzuki-tax.net\/%E3%80%8E%E6%9C%AA%E6%9D%A5%E4%BC%9A%E8%A8%88%E5%9B%B3%E3%80%8F%E3%82%92%E4%BD%BF%E3%81%A3%E3%81%A6%E3%80%81%E3%82%AD%E3%83%A3%E3%83%83%E3%82%B7%E3%83%A5%E3%81%AE%E6%B5%81%E3%82%8C%E3%82%92%E7%90%86\/\">\u300e\u672a\u6765\u4f1a\u8a08\u56f3\u300f\u3092\u4f7f\u3063\u3066\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u306e\u6d41\u308c\u3092\u7406\u89e3\u3059\u308b\u8d85\u7c21\u5358\u306a\u65b9\u6cd5 \u5e74\u9593\u5ec3\u696d\u73871\uff05\u4ee5\u4e0b\u306e\u300e\u7d4c\u55b6\u3092\u652f\u63f4\u3059\u308b\u7a0e\u7406\u58eb\u300f\u304c\u516c\u958b\uff01 | \u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<\/a><\/span><\/li>\n<\/ul>\n<h2><span>7. <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span>\u00a0<\/span>\u6700\u5f8c\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u3092<span>3<\/span>\u3064\u3001\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<ol>\n<li><strong>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u3060\u3051\u3067\u306f\u5b89\u5fc3\u3057\u3066\u306f\u3044\u3051\u306a\u3044<\/strong><\/li>\n<li><strong>\u7121\u501f\u91d1\u7d4c\u55b6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u77e5\u3063\u3066\u304a\u304f<\/strong><\/li>\n<li><strong>\u904e\u5ea6\u306a\u7bc0\u7a0e\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u3092\u62db\u304f<\/strong><\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span style=\"font-size: 24px; font-weight: bold;\">7-1.<\/span><span>\u00a0<\/span><span style=\"font-size: 24px;\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u3060\u3051\u3067\u306f\u5b89\u5fc3\u3057\u3066\u306f\u3044\u3051\u306a<\/span><span style=\"font-size: 24px;\">\u3044<\/span><\/h3>\n<p><span>1<\/span>\u3064\u3081\u306e\u6ce8\u610f\u70b9\u306f<strong>\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u3060\u3051\u3067\u306f\u5b89\u5fc3\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u306a\u5b89\u5168\u6027\u3092\u898b\u308b\u3046\u3048\u3067\u91cd\u8981\u306a\u6307\u6a19\u3067\u3059\u3002\u3067\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3051\u308c\u3070\u7d76\u5bfe\u306b\u305d\u306e\u4f01\u696d\u306f\u5b89\u5168\u306a\u306e\u304b\u3068\u3044\u3048\u3070\u3001\u305d\u3046\u3068\u306f\u8a00\u3044\u5207\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5341\u5206\u306a\u4e8b\u696d\u5229\u76ca\u3092\u4e2d\u9577\u671f\u7684\u306b\u4e0a\u3052\u7d9a\u3051\u308b\u4ed5\u7d44\u307f\u304c\u3067\u304d\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5f53\u7136\u306a\u304c\u3089\u3084\u304c\u3066\u7d4c\u55b6\u306f\u7834\u7dbb\u3057\u307e\u3059\u3002<\/p>\n<p>\u73fe\u6642\u70b9\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u4ee5\u4e0a\u306b\u91cd\u8981\u306a\u306e\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u672a\u6765\u306b\u308f\u305f\u3063\u3066\u5b89\u5b9a\u7684\u306b\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u30ad\u30fc\u30d7\u3057\u7d9a\u3051\u3089\u308c\u308b\u53ce\u76ca\u69cb\u9020\u306e\u69cb\u7bc9<\/strong><\/span>\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u73fe\u5728\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u304f\u3066\u3082\u3001\u5b89\u5fc3\u3059\u308b\u3053\u3068\u306a\u304f\u6c17\u3092\u5f15\u304d\u7de0\u3081\u3066\u7d4c\u55b6\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>7-2. <\/span>\u7121\u501f\u91d1\u7d4c\u55b6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u77e5\u3063\u3066\u304a\u304f<\/h3>\n<p><span>\u00a0<\/span><span>2<\/span>\u3064\u3081\u306e\u6ce8\u610f\u70b9\u306f<strong>\u300c\u7121\u501f\u91d1\u7d4c\u55b6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u77e5\u3063\u3066\u304a\u304f\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4e0b\u304c\u308b\u306e\u3092\u907f\u3051\u305f\u3044\u304c\u3042\u307e\u308a\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3092\u4e00\u5207\u53d7\u3051\u305f\u304c\u3089\u306a\u3044\u7d4c\u55b6\u8005\u3082\u3044\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u3082\u3061\u308d\u3093\u3001\u501f\u5165\u304c\u306a\u3051\u308c\u3070\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u4e0a\u304c\u308a\u307e\u3059\u304c\u3001\u4e00\u65b9\u3067\u7121\u501f\u91d1\u7d4c\u55b6\u306b\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span>\u00a0<\/span><span>\u25bc <\/span>\u7121\u501f\u91d1\u7d4c\u55b6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<ul>\n<li>\u6295\u8cc7\u6a5f\u4f1a\u306b\u30b9\u30d4\u30fc\u30c7\u30a3\u306a\u6295\u8cc7\u304c\u3067\u304d\u305a\u3001\u6a5f\u4f1a\u640d\u5931\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u76e3\u8996\u304c\u306a\u3044\u5206\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u304c\u52b9\u304b\u305a\u4e0d\u7965\u4e8b\u3084\u7d4c\u55b6\u8005\u306e\u66b4\u8d70\u304c\u8d77\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<li>\u7dca\u6025\u3067\u8cc7\u91d1\u8abf\u9054\u3057\u305f\u3044\u3068\u304d\u3001\u9280\u884c\u3068\u306e\u53d6\u5f15\u304c\u306a\u3044\u305f\u3081\u5be9\u67fb\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u6570\u5b57\u4e0a\u306e\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306b\u3053\u3060\u308f\u308b\u304c\u3042\u307e\u308a\u7121\u501f\u91d1\u3092\u8cab\u304d\u3001\u4f1a\u793e\u306b\u60aa\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3057\u307e\u3063\u3066\u306f\u672c\u672b\u8ee2\u5012\u3067\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u91cd\u8981\u306a\u306e\u306f\u3001<span style=\"color: #ff0000;\"><strong>\u4f01\u696d\u3068\u3057\u3066\u5b9f\u73fe\u3057\u305f\u3044\u30d3\u30b8\u30e7\u30f3\u306b\u5411\u304b\u3063\u3066\u3001\u5b89\u5168\u306a\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u7bc4\u56f2\u5185\u3092\u30ad\u30fc\u30d7\u3057\u306a\u304c\u3089\u6700\u9069\u306a\u6253\u3061\u624b\u3092\u8003\u3048\u308b\u3053\u3068<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<h3><span>7-3. <\/span>\u904e\u5ea6\u306a\u7bc0\u7a0e\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u3092\u62db\u304f<\/h3>\n<p><span>\u00a0<\/span><span>3<\/span>\u3064\u3081\u306e\u6ce8\u610f\u70b9\u306f<strong>\u300c\u904e\u5ea6\u306a\u7bc0\u7a0e\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u3092\u62db\u304f\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u300c\u3068\u306b\u304b\u304f\u7bc0\u7a0e\uff01\u300d\u3068\u3044\u3046\u7d4c\u55b6\u8005\u306f\u975e\u5e38\u306b\u591a\u3044\u3067\u3059\u304c\u3001<span style=\"color: #ff0000;\"><strong>\u904e\u5ea6\u306a\u7bc0\u7a0e\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u3092\u62db\u304d\u3001\u7d50\u679c\u3068\u3057\u3066\u4f01\u696d\u3078\u306e\u4fe1\u983c\u3092\u5931\u3046\u30ea\u30b9\u30af\u304c\u3042\u308b<\/strong><\/span>\u3053\u3068\u306f\u3001\u91cd\u8981\u306a\u6ce8\u610f\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3068\u3044\u3046\u306e\u306f\u3001\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3092\u7bc0\u7a0e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5229\u76ca\u306e\u5727\u7e2e\u3092\u56f3\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5229\u76ca\u304c\u6e1b\u308c\u3070\u3001\u81ea\u5df1\u8cc7\u672c\u304c\u6e1b\u308a\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306f\u4e0b\u304c\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><strong>\u4f8b\u3048\u3070\u300c\u9280\u884c\u306e\u878d\u8cc7\u3092\u53d7\u3051\u305f\u3044\u300d\u306a\u3069\u306e\u4e8b\u60c5\u304c\u3042\u308a\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u4e0a\u3052\u3066\u4f01\u696d\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u3057\u3063\u304b\u308a\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u306e\u3067\u3059\u3002<\/strong><\/p>\n<p><strong><\/strong>\u904e\u5ea6\u306a\u7bc0\u7a0e\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u3092\u62db\u304d\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u3092\u7591\u308f\u308c\u308b\u7d50\u679c\u306b\u3082\u306a\u308a\u304b\u306d\u306a\u3044\u3053\u3068\u3092\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u7bc0\u7a0e\u3068\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u30ad\u30fc\u30d7\u306e\u517c\u306d\u5408\u3044\u306e\u843d\u3068\u3057\u3069\u3053\u308d\u3092\u3069\u3046\u3059\u308b\u304b\u306f\u3001\u5b9f\u969b\u306b\u306f\u96e3\u3057\u3044\u554f\u984c\u3067\u3059\u3002<br \/>\n\u304a\u60a9\u307f\u3067\u3042\u308c\u3070\u3001\u304a\u6c17\u8efd\u306b<span><a href=\"https:\/\/suzuki-tax.net\/contact\/\">\u3053\u3061\u3089\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u30e1\u30fc\u30eb\u30d5\u30a9\u30fc\u30e0<\/a><\/span>\u304b\u3089\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span>8. <\/span>\u307e\u3068\u3081<\/h2>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u7dcf\u8cc7\u672c\u306b\u5360\u3081\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u7684\u5b89\u5168\u6027\u3092\u793a\u3059\u6307\u6a19\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u898b\u308b\u3068\u4f01\u696d\u306e\u5012\u7523\u30ea\u30b9\u30af\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u4f01\u696d\u307b\u3069\u5012\u7523\u30ea\u30b9\u30af\u304c\u4f4e\u304f\u5b89\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u3044\u307b\u3069\u5012\u7523\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u5371\u967a\u306a\u4f01\u696d\u3067\u3059\u3002<\/p>\n<p>\u76ee\u5b89\u3068\u3057\u3066\u306f\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c<span>30%<\/span>\u4ee5\u4e0a\u306a\u3089\u5b89\u5b9a\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span><span>\u25bc <\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u76ee\u5b89<\/p>\n<table width=\"257\">\n<tbody>\n<tr>\n<td width=\"120\">\n<p><strong>30%<\/strong><strong>\u4ee5\u4e0a<\/strong><\/p>\n<\/td>\n<td width=\"137\">\n<p><strong>\u25b3<\/strong><strong>\u5b89\u5b9a\u4f01\u696d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"120\">\n<p><strong>50%<\/strong><strong>\u4ee5\u4e0a<\/strong><\/p>\n<\/td>\n<td width=\"137\">\n<p><strong>\u25cb<\/strong><strong>\u512a\u826f\u4f01\u696d<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"120\">\n<p><strong>70%<\/strong><strong>\u4ee5\u4e0a<\/strong><\/p>\n<\/td>\n<td width=\"137\">\n<p><strong>\u25ce<\/strong><strong>\u8d85\u512a\u826f\u4f01\u696d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u516c\u5f0f\uff09\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/12.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/12.png\" alt=\"\" width=\"1200\" height=\"544\" class=\"aligncenter size-full wp-image-3094\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/12.png 1200w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/12-300x136.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/12-1024x464.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/04\/12-768x348.png 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u81ea\u5df1\u8cc7\u672c\u3084\u7dcf\u8cc7\u672c\u306e\u91d1\u984d\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\uff08<span>B\/S<\/span>\uff09\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u4f4e\u304f\u306a\u308b\u539f\u56e0\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 24px;\">\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"width: 100%; height: 24px;\">\n<ol>\n<li>\u8d64\u5b57\u306e\u767a\u751f<\/li>\n<li>\u8ca0\u50b5\u306e\u5897\u52a0<\/li>\n<li>\u81ea\u793e\u682a\u8cb7\u3044<\/li>\n<li>\u8cc7\u7523\u306e\u542b\u307f\u76ca\u306e\u6e1b\u5c11<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u9ad8\u3081\u308b\u65b9\u6cd5\u3068\u3057\u3066\u306f\u6b21\u306e<span>3<\/span>\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<ol>\n<li>\u8ca0\u50b5\u3092\u6e1b\u3089\u3059<\/li>\n<li>\u5897\u8cc7\u3059\u308b\uff08\u7279\u306b<span>DES<\/span>\uff09<\/li>\n<li>\u5229\u76ca\u3092\u4e0a\u3052\u308b<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u6ce8\u610f\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<ol>\n<li>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u304c\u9ad8\u3044\u3060\u3051\u3067\u306f\u5b89\u5fc3\u3057\u3066\u306f\u3044\u3051\u306a\u3044<\/li>\n<li>\u7121\u501f\u91d1\u7d4c\u55b6\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u77e5\u3063\u3066\u304a\u304f<\/li>\n<li>\u904e\u5ea6\u306a\u7bc0\u7a0e\u306f\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u3092\u62db\u304f<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span>\u00a0<\/span>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3092\u3088\u308a\u5b9f\u8df5\u7684\u306b\u6d3b\u7528\u3059\u308b\u305f\u3081\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u300c\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u76ee\u5b89\u300d\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u307e\u307e\u7d9a\u3051\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/capital-ratio2\">\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u76ee\u5b89\u306f\u4f55%\uff1f\u5b89\u5168\u6027\u306e\u6307\u6a19\u306b\u306a\u308b\u696d\u754c\u5225\u306e\u30ea\u30a2\u30eb\u306a\u6570\u5024<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u3068\u306f\u300c\u7dcf\u8cc7\u672c\uff08\u81ea\u5df1\u8cc7\u672c\uff0b\u4ed6\u4eba\u8cc7\u672c\uff09\u306b\u5bfe\u3059\u308b\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u300d\u306e\u3053\u3068\u3067\u3059\u3002\u3000 \u7c21\u5358\u306b\u3044\u3048\u3070\u3001\u4f01\u696d\u304c\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3046\u305f\u3081\u306e\u5143\u624b\u3068\u3057\u3066\u8abf\u9054\u3057\u305f\u8cc7\u91d1\u306e\u3046\u3061\u3001\u4ed6\u4eba\u8cc7\u672c\uff08\uff1d\u8ca0\u50b5\uff09\u3067\u306f\u306a\u3044\u81ea\u5df1\u8cc7\u672c\uff08\uff1d\u7d14\u8cc7\u7523\uff09\u304c\u3069\u306e\u7a0b\u5ea6\u3042\u308b\u306e\u304b [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":3088,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[19],"acf":[],"_links":{"self":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/1613"}],"collection":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/comments?post=1613"}],"version-history":[{"count":11,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/1613\/revisions"}],"predecessor-version":[{"id":7653,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/1613\/revisions\/7653"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/media\/3088"}],"wp:attachment":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/media?parent=1613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/categories?post=1613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}