{"id":7914,"date":"2024-01-11T04:24:09","date_gmt":"2024-01-10T19:24:09","guid":{"rendered":"https:\/\/p-m-g.tokyo\/media\/?p=7914"},"modified":"2026-06-09T15:20:41","modified_gmt":"2026-06-09T06:20:41","slug":"%e3%83%aa%e3%83%bc%e3%82%b9%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%81%a8%e3%81%af%ef%bc%9f2027%e5%b9%b4%e6%94%b9%e6%ad%a3%e3%81%ab%e3%81%8a%e3%81%91%e3%82%8b%e5%a4%89%e6%9b%b4%e7%82%b9%e3%82%84","status":"publish","type":"post","link":"https:\/\/p-m-g.tokyo\/media\/cash_flow\/7914\/","title":{"rendered":"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\uff1f2027\u5e74\u6539\u6b63\u306b\u304a\u3051\u308b\u5909\u66f4\u70b9\u3084\u5fc5\u8981\u306a\u6e96\u5099\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f\u30ea\u30fc\u30b9\u53d6\u5f15\u3084\u4f1a\u8a08\u6240\u306b\u304a\u3051\u308b\u57fa\u6e96\u306f\u3001\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u30812027\u5e74\u306b\u65b0\u305f\u306b\u9069\u7528\u3055\u308c\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u5411\u3051\u305f\u6e96\u5099\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u30012027\u5e74\u6539\u6b63\u306b\u304a\u3051\u308b\u5909\u66f4\u70b9\u3084\u5fc5\u8981\u306a\u6e96\u5099\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/7914\/#%E6%A5%AD%E5%8B%99%E3%81%AE%E8%A6%8B%E7%9B%B4%E3%81%97\" >\u696d\u52d9\u306e\u898b\u76f4\u3057<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/7914\/#%E3%82%B7%E3%82%B9%E3%83%86%E3%83%A0%E3%81%AE%E5%B0%8E%E5%85%A5\" >\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/7914\/#%E3%83%88%E3%83%A9%E3%82%A4%E3%82%A2%E3%83%AB%E6%9C%9F%E9%96%93%E3%81%AE%E8%A8%AD%E5%AE%9A\" >\u30c8\u30e9\u30a4\u30a2\u30eb\u671f\u9593\u306e\u8a2d\u5b9a<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/p-m-g.tokyo\/media\/cash_flow\/7914\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%AA%E3%83%BC%E3%82%B9%E4%BC%9A%E8%A8%88%E5%9F%BA%E6%BA%96%E3%81%A8%E3%81%AF\"><\/span>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/788cab9c33d953eb075247f9628f8096.jpg\" alt=\"IFRS\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3000\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3000\u7ba1\u7406\" width=\"825\" height=\"550\" class=\"alignnone size-full wp-image-18020\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/788cab9c33d953eb075247f9628f8096.jpg 825w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/788cab9c33d953eb075247f9628f8096-300x200.jpg 300w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/788cab9c33d953eb075247f9628f8096-768x512.jpg 768w\" sizes=\"auto, (max-width: 825px) 100vw, 825px\" 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style=\"width: 100%;\">\n<tbody>\n<tr>\n<th style=\"width: 40%; font-weight: bold;\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a2e\u985e<\/th>\n<th style=\"width: 60%; font-weight: bold;\">\u6982\u8981<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 40%;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\uff08\u6240\u6709\u6a29\u79fb\u8ee2\uff09<\/td>\n<td style=\"width: 60%;\">\n<ul>\n<li>\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306b\u5951\u7d04\u89e3\u9664\u3067\u304d\u306a\u3044<\/li>\n<li>\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u30b3\u30b9\u30c8\u306f\u501f\u4e3b\u304c\u30ea\u30fc\u30b9\u6599\u3068\u3057\u3066\u8ca0\u62c5\u3059\u308b\uff08\u30d5\u30eb\u30da\u30a4\u30a2\u30a6\u30c8\uff09<\/li>\n<li>\u6240\u6709\u6a29\u304c\u501f\u624b\u3078\u79fb\u8ee2\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40%;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\uff08\u6240\u6709\u6a29\u79fb\u8ee2\u5916\uff09<\/td>\n<td style=\"width: 60%;\">\n<ul>\n<li>\u6240\u6709\u6a29\u79fb\u8ee2\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u542b\u307e\u308c\u306a\u3044\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u53d6\u5f15<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 40%;\">\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9<\/td>\n<td style=\"width: 60%;\">\n<ul>\n<li>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30fc\u30b9\u306b\u542b\u307e\u308c\u306a\u3044\u30ea\u30fc\u30b9\u53d6\u5f15<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3068\u304d\u306e\u30eb\u30fc\u30eb\u3068\u3055\u308c\u308b\u306e\u304c\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u898b\u76f4\u3057\u3055\u308c\u308b\u304d\u3063\u304b\u3051\u3068\u306a\u3063\u305f\u306e\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u304c\u56fd\u969b\u7684\u306a\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u305f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u300cIFRS\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u3067\u306f\u3001\u3053\u308c\u307e\u3067\u56fd\u969b\u57fa\u6e96\u3068\u7570\u306a\u308b\u72ec\u81ea\u30eb\u30fc\u30eb\u3067\u306e\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5546\u53d6\u5f15\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u304c\u9032\u307f\u3001\u56fd\u5185\u3067\u306e\u72ec\u81ea\u30eb\u30fc\u30eb\u3067\u306f\u5bfe\u5fdc\u3057\u306b\u304f\u3044\u74b0\u5883\u3068\u306a\u308a\u3001\u56fd\u969b\u7684\u306a\u57fa\u6e96\u306b\u8fd1\u3065\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u542b\u3080\u3055\u307e\u3056\u307e\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u3066\u3001\u56fd\u969b\u7684\u30eb\u30fc\u30eb\u3092\u5b9a\u3081\u305f\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u3068\u3044\u3048\u308bIFRS\u3092\u76ee\u5b89\u306b\u4f1a\u8a08\u57fa\u6e96\u306e\u898b\u76f4\u3057\u304c\u691c\u8a0e\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%96%B0%E3%83%AA%E3%83%BC%E3%82%B9%E4%BC%9A%E8%A8%88%E5%9F%BA%E6%BA%96%E3%81%A8%E3%81%AF\"><\/span>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3068\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/1d1bccbdaa36c82191bf99cf6387f34f.jpg\" alt=\"\u8cb8\u501f\u5bfe\u7167\u88683\" width=\"825\" height=\"550\" class=\"alignnone size-full wp-image-18019\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/1d1bccbdaa36c82191bf99cf6387f34f.jpg 825w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/1d1bccbdaa36c82191bf99cf6387f34f-300x200.jpg 300w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/1d1bccbdaa36c82191bf99cf6387f34f-768x512.jpg 768w\" sizes=\"auto, (max-width: 825px) 100vw, 825px\" 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class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u306f\u30012024\u5e749\u670813\u65e5\u306b\u30012027\u5e744\u67081\u65e5\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u958b\u59cb\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u65e2\u5b58\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u984d\u3092\u8a66\u7b97\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u539f\u5247\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u67f1\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u304c\u4f01\u696d\u7d4c\u55b6\u306e\u5b9f\u614b\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3084\u3059\u304f\u3059\u308b\u3053\u3068\u3092\u72d9\u3044\u3068\u3057\u3066\u304a\u308a\u3001<strong><\/strong>\u7d041400\u793e\u4ee5\u4e0a\u3067\u7dcf\u8cc7\u7523\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u5e97\u8217\u5229\u7528\u306e\u5c0f\u58f2\u696d\u306a\u3069\u306f\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u8a08\u4e0a\u3067\u8cc7\u7523\u3068\u8ca0\u50b5\u304c\u6025\u6fc0\u306b\u81a8\u3089\u307f\u3001\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff08ROA\uff09\u3092\u60aa\u5316\u3055\u305b\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9F%BA%E6%BA%96%E6%94%B9%E6%AD%A3%E3%81%AE%E7%90%86%E7%94%B1\"><\/span>\u57fa\u6e96\u6539\u6b63\u306e\u7406\u7531<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u6539\u6b63\u3055\u308c\u308b\u7406\u7531\u306f\u3001IFRS\u306a\u3069\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u5dee\u304c\u751f\u3058\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u306b\u3088\u308a\u3001\u6d77\u5916\u6295\u8cc7\u5bb6\u3084\u30a2\u30ca\u30ea\u30b9\u30c8\u304c\u65e5\u672c\u306e\u6c7a\u7b97\u66f8\u3092\u898b\u305f\u3068\u304d\u3001\u6b63\u3057\u3044\u5206\u6790\u304c\u3067\u304d\u305a\u6295\u8cc7\u5224\u65ad\u306b\u60aa\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6d77\u5916\u306e\u6295\u8cc7\u5bb6\u306e\u6295\u8cc7\u74b0\u5883\u3092\u6539\u5584\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u30a2\u30e1\u30ea\u30ab\u306a\u3069\u306e\u63a1\u7528\u3057\u3066\u3044\u308b\u56fd\u969b\u7684\u306a\u57fa\u6e96\u306b\u3042\u308f\u305b\u305f\u65b0\u4f1a\u8a08\u57fa\u6e96\u5c0e\u5165\u306e\u52d5\u304d\u304c\u9ad8\u307e\u3063\u305f\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3><span 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class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u90e8\u5206\u3068\u91cd\u8981\u306a\u5909\u66f4\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u5bfe\u8c61\u7269\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u30ea\u30fc\u30b9\u6599\u306f\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u5bfe\u8c61\u7269\u306f\u8cc3\u8cb8\u6599\u3001\u30ea\u30fc\u30b9\u6599\u306f\u30ea\u30fc\u30b9\u6599\u3067\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u63a1\u7528\u3055\u308c\u308b\u3068\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u3084\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u4f7f\u7528\u6a29\u8cc7\u7523\u3001\u30ea\u30fc\u30b9\u50b5\u52d9\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u304c\u8cc7\u7523\u30fb\u8ca0\u50b5\u3078\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u91cd\u8981\u6027\u306b\u4e4f\u3057\u3044\u53d6\u5f15\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u8cc3\u501f\u6599\u3084\u30ea\u30fc\u30b9\u6599\u3067\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4e8b\u696d\u5185\u5bb9\u3068\u7167\u3089\u3057\u305f\u3068\u304d\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u304f\u3001\u30ea\u30fc\u30b9\u5951\u7d041\u4ef6\u3042\u305f\u308a\u306e\u30ea\u30fc\u30b9\u6599\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u53d6\u5f15<\/li>\n<li>\u30ea\u30fc\u30b9\u5bfe\u8c61\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u65b0\u54c1\u306e\u304a\u304a\u3088\u305d5000\u7c73\u30c9\u30eb\u4ee5\u4e0b\u306e\u53d6\u5f15<\/li>\n<\/ul>\n<p>\u3053\u306e\u5834\u5408\u3001\u5f93\u6765\u307e\u3067\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304b\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u3001\u63a1\u7528\u3057\u305f\u57fa\u6e96\u3092\u4f7f\u3044\u7d9a\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u3068\u304d\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u5909\u6570\u304c\u3042\u308a\u3001\u5909\u6570\u306e\u66f4\u65b0\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3082\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%AA%E3%83%BC%E3%82%B9%E4%BC%9A%E8%A8%88%E5%9F%BA%E6%BA%96%E6%94%B9%E6%AD%A3%E3%81%AB%E3%82%88%E3%82%8B%E5%BD%B1%E9%9F%BF\"><\/span>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u6539\u6b63\u306b\u3088\u308b\u5f71\u97ff<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u6539\u6b63\u306b\u3088\u308a\u3001\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u3067\u7279\u306b\u5f71\u97ff\u304c\u5927\u304d\u3044\u306e\u306f\u3001\u672c\u793e\u30fb\u652f\u793e\u30fb\u55b6\u696d\u6240\u30fb\u5e97\u8217\u306a\u3069\u8cc3\u501f\u3067\u5229\u7528\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u8cc3\u501f\u6599\u3067\u8cbb\u7528\u8a08\u4e0a\u3059\u308c\u3070\u554f\u984c\u306a\u304b\u3063\u305f\u53d6\u5f15\u3082\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u5f8c\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3068\u8ca0\u50b5\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u6539\u6b63\u3055\u308c\u308b\u306e\u306f\u3001\u56fd\u969b\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30d3\u30b8\u30cd\u30b9\u306e\u56fd\u969b\u5316\u304c\u9032\u307f\u3001\u6d77\u5916\u3068\u306e\u5354\u8abf\u6027\u3092\u4fdd\u3064\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u6642\u4ee3\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u4f1a\u8a08\u57fa\u6e96\u3082\u72ec\u81ea\u306e\u7269\u5dee\u3057\u3067\u306e\u5224\u65ad\u304c\u96e3\u3057\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u65e5\u672c\u4f01\u696d\u306e\u8ca1\u52d9\u8af8\u8868\u8a55\u4fa1\u3082\u56fd\u5185\u3060\u3051\u3067\u306a\u304f\u3001\u6d77\u5916\u3068\u3082\u5171\u901a\u306e\u7269\u5dee\u3057\u3067\u5224\u65ad\u3067\u304d\u308b\u74b0\u5883\u306b\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u7523\u3084\u8ca0\u50b5\u3078\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3078\u306e\u5909\u66f4\u3067\u3001\u4e8b\u52d9\u7684\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u308b\u3068\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u3001\u5f93\u6765\u307e\u3067\u306f\u5fc5\u8981\u306e\u306a\u304b\u3063\u305f\u958b\u793a\u66f8\u985e\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6539\u6b63\u306b\u3088\u308b\u5f71\u97ff\u306f\u4f1a\u8a08\u30fb\u7d4c\u7406\u90e8\u9580\u3060\u3051\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u81ea\u5df1\u8cc7\u672c\u6bd4\u7387\u306e\u4f4e\u4e0b\u304c\u4f01\u696d\u4fa1\u5024\u3084\u91d1\u878d\u6a5f\u95a2\u306e\u4e0e\u4fe1\u306b\u5f71\u97ff\u3059\u308b\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u524d\u306b\u3001\u81a8\u5927\u306a\u4f5c\u696d\u306e\u6e96\u5099\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%94%B9%E6%AD%A3%E3%81%BE%E3%81%A7%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E6%BA%96%E5%82%99\"><\/span>\u6539\u6b63\u307e\u3067\u306b\u5fc5\u8981\u306a\u6e96\u5099<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/6ac111392f5bcf0281bb9fade91869e1.jpg\" alt=\"\u30d0\u30a4\u30f3\u30c0\u30fc\u306b\u8a18\u5165\u3059\u308b\u7537\u6027\" width=\"825\" height=\"550\" class=\"alignnone size-full wp-image-18018\" srcset=\"https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/6ac111392f5bcf0281bb9fade91869e1.jpg 825w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/6ac111392f5bcf0281bb9fade91869e1-300x200.jpg 300w, https:\/\/p-m-g.tokyo\/media\/wp-content\/uploads\/2024\/01\/6ac111392f5bcf0281bb9fade91869e1-768x512.jpg 768w\" sizes=\"auto, (max-width: 825px) 100vw, 825px\" \/><\/p>\n<p><span style=\"font-size: 1.3rem;\">\u65b0\u30ea\u30fc\u30b9\u57fa\u6e96\u306e<\/span>\u9069\u7528\u307e\u3067\u306b\u3001\u6b21\u306e3\u3064\u306b\u95a2\u3059\u308b\u6e96\u5099\u3092\u9032\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ol>\n<li><strong>\u73fe\u72b6\u306e\u628a\u63e1<\/strong><\/li>\n<li><strong>\u5f71\u97ff\u306e\u5206\u6790<\/strong><\/li>\n<li><strong>\u65b9\u91dd\u306e\u691c\u8a0e<\/strong><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"%E7%8F%BE%E7%8A%B6%E3%81%AE%E6%8A%8A%E6%8F%A1\"><\/span>\u73fe\u72b6\u306e\u628a\u63e1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u304c\u63a1\u7528\u3055\u308c\u308c\u3070\u3001\u539f\u5247\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u53d6\u5f15\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u7d71\u4e00\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u65e2\u5b58\u306e\u53d6\u5f15\u3067\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5951\u7d04\u306a\u3069\u3092\u6d17\u3044\u51fa\u3057\u3001\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%BD%B1%E9%9F%BF%E3%81%AE%E5%88%86%E6%9E%90\"><\/span>\u5f71\u97ff\u306e\u5206\u6790<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u5411\u3051\u3066\u3001\u30aa\u30f3\u30d0\u30e9\u30f3\u30b9\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u5bfe\u8c61\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u3068\u304d\u3001\u7d4c\u7406\u51e6\u7406\u306b\u53ca\u3076\u5f71\u97ff\u3082\u5206\u6790\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u63a1\u7528\u5f8c\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u8907\u96d1\u5316\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ed5\u8a33\u306e\u65b9\u6cd5\u3082\u73fe\u72b6\u306e3\uff5e4\u500d\u3078\u5897\u3048\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u51e6\u7406\u80fd\u529b\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u8a08\u51e6\u7406\u80fd\u529b\u306e\u9ad8\u3044\u4eba\u54e1\u306e\u63a1\u7528\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%96%B9%E9%87%9D%E3%81%AE%E6%A4%9C%E8%A8%8E\"><\/span>\u65b9\u91dd\u306e\u691c\u8a0e<span 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class=\"ez-toc-section\" id=\"%E4%BA%BA%E5%93%A1%E3%81%AE%E5%A2%97%E5%BC%B7\"><\/span>\u4eba\u54e1\u306e\u5897\u5f37<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u73fe\u5834\u304c\u30ad\u30e3\u30d1\u30b7\u30c6\u30a3\u3092\u8d85\u3048\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\u3001\u4eba\u54e1\u306e\u5897\u5f37\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f1a\u8a08\u51e6\u7406\u306e\u77e5\u8b58\u3084\u7d4c\u9a13\u306e\u8c4a\u5bcc\u306a\u4eba\u54e1\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3084\u3001\u6d3e\u9063\u793e\u54e1\u306e\u6295\u5165\u306a\u3069\u3001\u4f5c\u696d\u304c\u5897\u3048\u305f\u3068\u304d\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u74b0\u5883\u306e\u6574\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%E6%A5%AD%E5%8B%99%E3%81%AE%E8%A6%8B%E7%9B%B4%E3%81%97\"><\/span>\u696d\u52d9\u306e\u898b\u76f4\u3057<span 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