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href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/invoice-program-risk\/#%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AF%E9%9D%9E%E8%AA%B2%E7%A8%8E%E3%81%AE%E3%81%9F%E3%82%81%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E5%88%B6%E5%BA%A6%E3%81%AE%E5%BD%B1%E9%9F%BF%E3%82%92%E5%8F%97%E3%81%91%E3%81%AA%E3%81%84\" >\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306a\u3044<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/invoice-program-risk\/#%E5%82%B5%E6%A8%A9%E8%AD%B2%E6%B8%A1%E7%99%BB%E8%A8%98%E3%81%AE%E8%B2%BB%E7%94%A8%E3%81%AA%E3%81%A9%E3%81%AF%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1\" 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ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/invoice-program-risk\/#%E9%AB%98%E9%A1%8D%E3%81%AA%E8%B3%87%E9%87%91%E8%AA%BF%E9%81%94%E3%81%AF%E3%81%A7%E3%81%8D%E3%81%AA%E3%81%84%E5%8F%AF%E8%83%BD%E6%80%A7%E3%81%8C%E3%81%82%E3%82%8B\" >\u9ad8\u984d\u306a\u8cc7\u91d1\u8abf\u9054\u306f\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/funding-and-cash-flow\/invoice-program-risk\/#%E3%81%BE%E3%81%A8%E3%82%81\" >\u307e\u3068\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"post001\"><span class=\"ez-toc-section\" id=\"%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E5%88%B6%E5%BA%A6%E3%81%A8%E3%81%AF%EF%BC%9F\"><\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1759827411-428216_2.jpg\" alt=\"\" class=\"wp-image-587\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1759827411-428216_2.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1759827411-428216_2-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1759827411-428216_2-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u984d\u304c\u6b63\u78ba\u306b\u7d0d\u7a0e\u3055\u308c\u308b\u305f\u3081\u306b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8acb\u6c42\u66f8\u3092\u6b8b\u3059\u305f\u3081\u306e\u5236\u5ea6\u3067\u3001\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u3067\u3059\u30022023\u5e7410\u6708\u3088\u308a\u958b\u59cb\u3055\u308c\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u53d6\u5f15\u306e\u969b\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u5185\u8a33\u304c\u5206\u304b\u308b\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u767a\u884c\u3057\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u767a\u884c\u8005\u306e\u767b\u9332\u756a\u53f7\u3084\u7a0e\u7387\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u3001\u58f2\u308a\u624b\u3068\u8cb7\u3044\u624b\u306e\u53cc\u65b9\u304c\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u5236\u5ea6\u306f\u6d88\u8cbb\u7a0e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3057\u307e\u305b\u3093\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u6d88\u8cbb\u8005\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u8005\u9593\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u5fc5\u8981\u3068\u306a\u308b\u70b9\u3082\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading0\"><span class=\"ez-toc-section\" id=\"%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%82%92%E7%99%BA%E8%A1%8C%E3%81%A7%E3%81%8D%E3%82%8B%E4%BA%8B%E6%A5%AD%E8%80%85\"><\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u4e8b\u696d\u8005<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u306e\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3057\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u305f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u307f\u3067\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u58f2\u308a\u4e0a\u3052\u304c\u5e74\u95931,000\u4e07\u5186\u3092\u8d85\u3048\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u3092\u8ca0\u3046\u4e8b\u696d\u8005\u3092\u6307\u3057\u307e\u3059\uff08\u203b\uff09\u3002<\/p>\n\n\n\n<p>\u53d6\u5f15\u306b\u304a\u3044\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u8cb7\u3044\u624b\u5074\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u9006\u3092\u8ff0\u3079\u308b\u3068\u3001\u58f2\u308a\u624b\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u8cb7\u3044\u624b\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u305a\u3001\u305d\u306e\u5206\u306e\u6d88\u8cbb\u7a0e\u3092\u5b9f\u8cea\u7684\u306b\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u5fc5\u8981\u306a\u8a18\u8f09\u304c\u6f0f\u308c\u3066\u3044\u305f\u308a\u8aa4\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u3068\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u8a8d\u3081\u3089\u308c\u306a\u3044\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u6b63\u78ba\u306a\u8a18\u8f09\u3092\u3057\u3066\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81.\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_3.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u6d88\u8cbb\u7a0e\u306e\u3057\u304f\u307f<\/a>\u300d\uff08\u53c2\u71672025-09-02\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading1\"><span class=\"ez-toc-section\" id=\"%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%81%AB%E8%A8%98%E8%BC%89%E3%81%99%E3%82%8B%E5%86%85%E5%AE%B9\"><\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3059\u308b\u5185\u5bb9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306e\u5185\u5bb9\u306f\u7d30\u304b\u304f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4e3b\u306a\u9805\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u767a\u884c\u8005\u3068\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u4f1a\u793e\u540d\u307e\u305f\u306f\u6c0f\u540d<\/li>\n\n\n\n<li>\u767a\u884c\u8005\u306e\u767b\u9332\u756a\u53f7<\/li>\n\n\n\n<li>\u7a0e\u7387\u3054\u3068\u306e\u5408\u8a08\u53d6\u5f15\u91d1\u984d\u3068\u9069\u7528\u7a0e\u7387<\/li>\n\n\n\n<li>\u7a0e\u7387\u3054\u3068\u306b\u8a08\u7b97\u3057\u305f\u6d88\u8cbb\u7a0e\u984d<\/li>\n\n\n\n<li>\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u5e74\u6708\u65e5\u3068\u5185\u5bb9<\/li>\n\n\n\n<li>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post002\"><span class=\"ez-toc-section\" id=\"%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E5%88%B6%E5%BA%A6%E3%81%8C%E5%B0%8E%E5%85%A5%E3%81%95%E3%82%8C%E3%81%9F%E8%83%8C%E6%99%AF\"><\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u80cc\u666f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2019\u5e7410\u6708\u306e\u6d88\u8cbb\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\u306b\u4f34\u3044\u3001\u98df\u6599\u54c1\u306a\u3069\u751f\u6d3b\u5fc5\u9700\u54c1\u3092\u5bfe\u8c61\u306b\u8efd\u6e1b\u7a0e\u7387\uff088\uff05\uff09\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\uff08\u203b\uff09\u3002\u4e00\u65b9\u3067\u3001\u305d\u308c\u4ee5\u5916\u306e\u591a\u304f\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u306f10\uff05\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u540c\u6642\u306b\u8907\u6570\u7a0e\u7387\u304c\u6df7\u5728\u3059\u308b\u72b6\u6cc1\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7d50\u679c\u3001\u4e8b\u696d\u8005\u306f\u53d6\u5f15\u3054\u3068\u306b\u3069\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u660e\u78ba\u306b\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u3001\u7a0e\u52d9\u51e6\u7406\u306e\u8907\u96d1\u3055\u304c\u5897\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002\u305d\u306e\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u3001\u8acb\u6c42\u66f8\u306b\u6d88\u8cbb\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u6b63\u3057\u304f\u7d0d\u7a0e\u3067\u304d\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u5236\u5ea6\u306e\u958b\u59cb\u306b\u3088\u308a\u7a0e\u52d9\u7ba1\u7406\u306e\u4fe1\u983c\u6027\u306e\u5411\u4e0a\u304c\u671f\u5f85\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u306f\u65b0\u305f\u306a\u8ca0\u62c5\u3082\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u6b21\u9805\u3067\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u53c2\u8003\uff1a\u8ca1\u52d9\u7701.\u300c<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/consumption_tax\/index.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u53c2\u71672025-09-24\uff09<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post003\"><span class=\"ez-toc-section\" id=\"%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E5%88%B6%E5%BA%A6%E3%81%AB%E3%82%88%E3%81%A3%E3%81%A6%E8%B5%B7%E3%81%93%E3%82%8A%E5%BE%97%E3%82%8B%E3%83%AA%E3%82%B9%E3%82%AF\"><\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3088\u3063\u3066\u8d77\u3053\u308a\u5f97\u308b\u30ea\u30b9\u30af<span 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class=\"wp-block-heading\" id=\"post004\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E9%87%91%E7%B9%B0%E3%82%8A%E3%81%8C%E6%82%AA%E5%8C%96%E3%81%97%E3%81%9F%E3%82%89%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%83%95%E3%82%A1%E3%82%A4%E3%83%8A%E3%83%B3%E3%82%B9%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B%E3%81%AE%E3%82%82%E4%B8%80%E3%81%A4%E3%81%AE%E6%96%B9%E6%B3%95\"><\/span>\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u305f\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3092\u5229\u7528\u3059\u308b\u306e\u3082\u4e00\u3064\u306e\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3088\u3063\u3066\u53ce\u5165\u304c\u6e1b\u5c11\u3057\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u305f\u307e\u307e\u8d64\u5b57\u7d4c\u55b6\u3092\u7d9a\u3051\u308b\u3068\u3001\u6700\u7d42\u7684\u306b\u5012\u7523\u306b\u81f3\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u8cc7\u91d1\u8abf\u9054\u306f\u3001\u7d4c\u55b6\u3092\u7d99\u7d9a\u3059\u308b\u4e0a\u3067\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4ee3\u8868\u7684\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u624b\u6bb5\u3068\u3057\u3066\u9280\u884c\u878d\u8cc7\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e0d\u52d5\u7523\u62c5\u4fdd\u3092\u6301\u305f\u306a\u3044\u4f01\u696d\u3084\u3001\u4ee3\u8868\u8005\u306e\u9023\u5e2f\u4fdd\u8a3c\u3092\u907f\u3051\u305f\u3044\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u5229\u7528\u304c\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5834\u5408\u306b\u6709\u52b9\u306a\u9078\u629e\u80a2\u3068\u306a\u308b\u306e\u304c\u3001\u8acb\u6c42\u66f8\u3092\u6d3b\u7528\u3057\u305f\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3067\u3042\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306f\u8acb\u6c42\u66f8\u3055\u3048\u3042\u308c\u3070\u3001\u5f93\u6765\u306e\u878d\u8cc7\u3088\u308a\u3082\u8fc5\u901f\u304b\u3064\u67d4\u8edf\u306b\u8cc7\u91d1\u3092\u5f97\u3089\u308c\u308b\u305f\u3081\u3001\u7d4c\u55b6\u306e\u5b89\u5b9a\u5316\u306b\u5927\u304d\u304f\u8ca2\u732e\u3057\u307e\u3059\u3002\u8cc7\u91d1\u8abf\u9054\u306e\u5e45\u3092\u5e83\u3052\u308b\u610f\u5473\u3067\u3082\u3001\u6709\u52b9\u306a\u65b9\u6cd5\u306e\u4e00\u3064\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post005\"><span class=\"ez-toc-section\" id=\"%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%83%95%E3%82%A1%E3%82%A4%E3%83%8A%E3%83%B3%E3%82%B9%E3%81%AE%E7%A8%AE%E9%A1%9E\"><\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u7a2e\u985e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306b\u306f\u8907\u6570\u306e\u7a2e\u985e\u304c\u3042\u308a\u3001\u4e8b\u696d\u306e\u72b6\u6cc1\u3084\u8cc7\u91d1\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u3066\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u4ee3\u8868\u7684\u306a3\u3064\u306e\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading2\"><span class=\"ez-toc-section\" id=\"%E5%A3%B2%E6%8E%9B%E5%82%B5%E6%A8%A9%E6%8B%85%E4%BF%9D%E8%9E%8D%E8%B3%87\"><\/span>\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u58f2\u639b\u50b5\u6a29\u62c5\u4fdd\u878d\u8cc7\u3068\u306f\u3001\u58f2\u639b\u50b5\u6a29\u3084\u52d5\u7523\u3092\u62c5\u4fdd\u3068\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3067\u300cABL\u878d\u8cc7\u300d\u3068\u3082\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u3084\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u3067\u3082\u3001\u58f2\u639b\u50b5\u6a29\u304c\u3042\u308c\u3070\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u901a\u5e38\u306e\u9280\u884c\u878d\u8cc7\u3088\u308a\u3082\u91d1\u5229\u304c\u9ad8\u3081\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u58f2\u639b\u50b5\u6a29\u306e\u8a55\u4fa1\u306f\u91d1\u878d\u6a5f\u95a2\u72ec\u81ea\u306e\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u3001\u60f3\u5b9a\u3088\u308a\u3082\u4f4e\u3044\u8a55\u4fa1\u984d\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u671f\u65e5\u307e\u3067\u306b\u50b5\u6a29\u3092\u56de\u53ce\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u50b5\u52d9\u8005\u3067\u3042\u308b\u5229\u7528\u4f01\u696d\u304c\u8cac\u4efb\u3092\u8ca0\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5229\u4fbf\u6027\u3068\u30ea\u30b9\u30af\u3092\u5341\u5206\u306b\u7406\u89e3\u3057\u3066\u6d3b\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading3\"><span class=\"ez-toc-section\" id=\"%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E3%83%87%E3%82%A3%E3%82%B9%E3%82%AB%E3%82%A6%E3%83%B3%E3%83%88%E3%83%95%E3%82%A1%E3%82%A4%E3%83%8A%E3%83%B3%E3%82%B9\"><\/span>\u30a4\u30f3\u30dc\u30a4\u30b9\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3068\u306f\u3001\u8f38\u51fa\u50b5\u6a29\u3092\u9280\u884c\u306b\u58f2\u5374\u3057\u3066\u73fe\u91d1\u5316\u3059\u308b\u8cc7\u91d1\u8abf\u9054\u65b9\u6cd5\u3067\u3059\u3002\u8f38\u51fa\u4f01\u696d\u306f\u8f38\u51fa\u50b5\u6a29\u3092\u9280\u884c\u306b\u8b72\u6e21\u3057\u3001\u9280\u884c\u306f\u50b5\u6a29\u984d\u304b\u3089\u5272\u5f15\u3057\u305f\u984d\u3092\u5165\u91d1\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u671f\u65e5\u307e\u3067\u306b\u8f38\u5165\u5148\u304b\u3089\u9280\u884c\u3078\u4ee3\u91d1\u304c\u5165\u91d1\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u65b9\u6cd5\u306e\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u8f38\u51fa\u4f01\u696d\u304c\u50b5\u52d9\u4e0d\u5c65\u884c\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u5fc5\u8981\u304c\u306a\u3044\u70b9\u3067\u3059\u3002\u8f38\u5165\u5148\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u3084\u30ab\u30f3\u30c8\u30ea\u30fc\u30ea\u30b9\u30af\u3092\u9280\u884c\u304c\u5f15\u304d\u53d7\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c8\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u9280\u884c\u306f\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u3059\u3079\u3066\u306e\u8f38\u51fa\u53d6\u5f15\u3067\u5229\u7528\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u8f38\u51fa\u5148\u306e\u540c\u610f\u304c\u306a\u3051\u308c\u3070\u5229\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5951\u7d04\u6761\u4ef6\u306e\u78ba\u8a8d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading4\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u4f01\u696d\u304c\u4fdd\u6709\u3059\u308b\u58f2\u639b\u50b5\u6a29\uff08\u58f2\u639b\u91d1\uff09\u3092\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u58f2\u5374\u3057\u3001\u652f\u6255\u671f\u65e5\u524d\u306b\u73fe\u91d1\u5316\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u8cc7\u91d1\u8abf\u9054\u307e\u3067\u306e\u30b9\u30d4\u30fc\u30c9\u304c\u901f\u304f\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u6539\u5584\u7b56\u3068\u3057\u3066\u5e45\u5e83\u304f\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306b\u306f\u5927\u304d\u304f2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u7a2e\u985e<\/th><th>\u6982\u8981<\/th><\/tr><tr><td>2\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<\/td><td>\u25cf \u5229\u7528\u8005\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u304c\u76f4\u63a5\u5951\u7d04\u3092\u7d50\u3076\u65b9\u5f0f<br>\u25cf \u58f2\u639b\u5148\u306b\u306f\u901a\u77e5\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u53d6\u5f15\u95a2\u4fc2\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306b\u304f\u3044<\/td><\/tr><tr><td>3\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0<\/td><td>\u25cf \u5229\u7528\u8005\u30fb\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u30fb\u58f2\u639b\u5148\u304c\u5951\u7d04\u306b\u95a2\u308f\u308b\u65b9\u5f0f<br>\u25cf \u58f2\u639b\u5148\u304c\u76f4\u63a5\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u58f2\u639b\u91d1\u3092\u652f\u6255\u3046\u4ed5\u7d44\u307f<br>\u25cf \u672a\u56de\u53ce\u30ea\u30b9\u30af\u304c\u8efd\u6e1b\u3059\u308b\u305f\u3081\u305d\u306e\u5206\u624b\u6570\u6599\u304c\u4f4e\u3044\u50be\u5411\u306b\u3042\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>2\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u30683\u793e\u9593\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u305d\u308c\u305e\u308c\u306e\u7279\u5fb4\u3092\u7406\u89e3\u3057\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u4f7f\u3044\u5206\u3051\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post006\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%AF%E9%9D%9E%E8%AA%B2%E7%A8%8E%E3%81%AE%E3%81%9F%E3%82%81%E3%82%A4%E3%83%B3%E3%83%9C%E3%82%A4%E3%82%B9%E5%88%B6%E5%BA%A6%E3%81%AE%E5%BD%B1%E9%9F%BF%E3%82%92%E5%8F%97%E3%81%91%E3%81%AA%E3%81%84\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u3092\u53d7\u3051\u306a\u3044<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1759827411-428216_7.jpg\" alt=\"\" class=\"wp-image-586\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1759827411-428216_7.jpg 800w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1759827411-428216_7-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/02\/1759827411-428216_7-768x512.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u58f2\u639b\u50b5\u6a29\u306a\u3069\u306e\u91d1\u92ad\u50b5\u6a29\u3092\u8b72\u6e21\u3059\u308b\u884c\u70ba\u3067\u3042\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u652f\u6255\u3046\u624b\u6570\u6599\u306f\u304b\u304b\u308b\u3082\u306e\u306e\u3001\u305d\u308c\u4ee5\u5916\u306e\u8ca0\u62c5\u306f\u306a\u3044\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u305f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u3092\u56de\u907f\u3067\u304d\u308b\u6709\u52b9\u306a\u624b\u6bb5\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading5\"><span class=\"ez-toc-section\" id=\"%E5%82%B5%E6%A8%A9%E8%AD%B2%E6%B8%A1%E7%99%BB%E8%A8%98%E3%81%AE%E8%B2%BB%E7%94%A8%E3%81%AA%E3%81%A9%E3%81%AF%E8%AA%B2%E7%A8%8E%E5%AF%BE%E8%B1%A1\"><\/span>\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u306e\u8cbb\u7528\u306a\u3069\u306f\u8ab2\u7a0e\u5bfe\u8c61<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u305d\u306e\u3082\u306e\u306f\u975e\u8ab2\u7a0e\u53d6\u5f15\u3067\u3059\u304c\u3001\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e0a\u306b\u3001\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u767b\u8a18\u306b\u304b\u304b\u308b\u767b\u9332\u514d\u8a31\u7a0e\u3084\u53f8\u6cd5\u66f8\u58eb\u5831\u916c\u306a\u3069\u306f\u8ab2\u7a0e\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u3001\u8ffd\u52a0\u30b3\u30b9\u30c8\u3068\u3057\u3066\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post007\"><span class=\"ez-toc-section\" id=\"%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u306e\u4e00\u3064\u3067\u3042\u308b\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u8fc5\u901f\u304b\u3064\u67d4\u8edf\u306a\u8cc7\u91d1\u8abf\u9054\u3067\u304d\u308b\u65b9\u6cd5\u3068\u3057\u3066\u6ce8\u76ee\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u4e3b\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading6\"><span class=\"ez-toc-section\" id=\"%E6%9C%80%E7%9F%AD%E5%8D%B3%E6%97%A5%E3%81%A7%E5%85%A5%E9%87%91%E3%81%95%E3%82%8C%E3%82%8B\"><\/span>\u6700\u77ed\u5373\u65e5\u3067\u5165\u91d1\u3055\u308c\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306e\u9b45\u529b\u306e\u4e00\u3064\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u307e\u3067\u306e\u30b9\u30d4\u30fc\u30c9\u3067\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u4f1a\u793e\u306b\u3088\u3063\u3066\u5be9\u67fb\u57fa\u6e96\u3084\u5165\u91d1\u30b9\u30d4\u30fc\u30c9\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u65e9\u3051\u308c\u3070\u7533\u8acb\u304b\u3089\u6700\u77ed\u5373\u65e5\u3067\u5165\u91d1\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9280\u884c\u878d\u8cc7\u306e\u3088\u3046\u306b\u9577\u3044\u5be9\u67fb\u671f\u9593\u3092\u5f85\u305f\u305a\u306b\u5fc5\u8981\u8cc7\u91d1\u3092\u78ba\u4fdd\u3067\u304d\u308b\u306e\u3067\u3001\u6025\u306b\u8cc7\u91d1\u7e70\u308a\u304c\u60aa\u5316\u3057\u305f\u5834\u5408\u306b\u6d3b\u7528\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u8cc7\u91d1\u8abf\u9054\u304c\u53ef\u80fd\u306b\u306a\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u306e\u5b89\u5b9a\u5316\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"heading7\"><span class=\"ez-toc-section\" id=\"%E4%BF%A1%E7%94%A8%E6%83%85%E5%A0%B1%E3%81%AB%E4%B8%8D%E5%AE%89%E3%81%8C%E3%81%82%E3%81%A3%E3%81%A6%E3%82%82%E8%B3%87%E9%87%91%E8%AA%BF%E9%81%94%E3%81%A7%E3%81%8D%E3%82%8B\"><\/span>\u4fe1\u7528\u60c5\u5831\u306b\u4e0d\u5b89\u304c\u3042\u3063\u3066\u3082\u8cc7\u91d1\u8abf\u9054\u3067\u304d\u308b<span 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