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href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/working-capital-guide\/#%E6%97%A5%E6%9C%AC%E6%94%BF%E7%AD%96%E9%87%91%E8%9E%8D%E5%85%AC%E5%BA%AB%E3%81%8B%E3%82%89%E8%9E%8D%E8%B3%87%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B\" >\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/working-capital-guide\/#%E8%A3%9C%E5%8A%A9%E9%87%91%E3%83%BB%E5%8A%A9%E6%88%90%E9%87%91%E5%88%B6%E5%BA%A6%E3%82%92%E6%B4%BB%E7%94%A8%E3%81%99%E3%82%8B\" >\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.jps-tokyo.co.jp\/contents\/factoring\/working-capital-guide\/#%E8%B2%A0%E5%82%B5%E3%82%92%E5%A2%97%E3%82%84%E3%81%95%E3%81%9A%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91%E3%82%92%E8%AA%BF%E9%81%94%E3%81%97%E3%81%9F%E3%81%84%E3%81%AA%E3%82%89%E3%83%95%E3%82%A1%E3%82%AF%E3%82%BF%E3%83%AA%E3%83%B3%E3%82%B0%E3%81%8C%E3%81%8A%E3%81%99%E3%81%99%E3%82%81\" >\u8ca0\u50b5\u3092\u5897\u3084\u3055\u305a\u904b\u8ee2\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u305f\u3044\u306a\u3089\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u304c\u304a\u3059\u3059\u3081<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91%E3%81%A8%E3%81%AF%EF%BC%9F%E3%80%80%E7%B5%8C%E5%96%B6%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E3%81%8A%E9%87%91%E3%81%AE%E5%9F%BA%E7%A4%8E%E7%9F%A5%E8%AD%98\"><\/span>\u904b\u8ee2\u8cc7\u91d1\u3068\u306f\uff1f\u3000\u7d4c\u55b6\u306b\u5fc5\u8981\u306a\u304a\u91d1\u306e\u57fa\u790e\u77e5\u8b58<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u3068\u306f\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5f93\u696d\u54e1\u306e\u8cc3\u91d1\u3084\u4ed5\u5165\u8cbb\u3001\u30aa\u30d5\u30a3\u30b9\u306e\u6c34\u9053\u5149\u71b1\u8cbb\u306a\u3069\u306f\u3001\u5168\u3066\u4f01\u696d\u306e\u904b\u8ee2\u8cc7\u91d1\u304b\u3089\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u306f\u3001\u58f2\u4e0a\u306b\u95a2\u4fc2\u306a\u304f\u767a\u751f\u3059\u308b\u56fa\u5b9a\u8cbb\u3068\u3001\u58f2\u4e0a\u306b\u3088\u3063\u3066\u5de6\u53f3\u3055\u308c\u308b\u5909\u52d5\u8cbb\u306e2\u3064\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u5185\u8a33\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"column_table\"><table><tbody><tr><th>\u7a2e\u985e<\/th><th>\u4ee3\u8868\u7684\u306a\u9805\u76ee<\/th><\/tr><tr><td>\u56fa\u5b9a\u8cbb<\/td><td>\u4eba\u4ef6\u8cbb\u3001\u5730\u4ee3\u5bb6\u8cc3\u3001\u30ea\u30fc\u30b9\u6599\u3001\u4fdd\u967a\u6599\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u306a\u3069<\/td><\/tr><tr><td>\u5909\u52d5\u8cbb<\/td><td>\u539f\u6750\u6599\u8cbb\u3001\u4ed5\u5165\u8cbb\u3001\u8377\u9020\u904b\u8cc3\u3001\u5916\u6ce8\u8cbb\u306a\u3069<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p>\u307e\u305f\u3001\u904b\u8ee2\u8cc7\u91d1\u306f\u4f7f\u9014\u306b\u3088\u3063\u3066\u4ee5\u4e0b6\u3064\u306e\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B5%8C%E5%B8%B8%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91\"><\/span>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u3068\u306f\u3001\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u3068\u306a\u308b\u8cc7\u91d1\u306e\u3053\u3068\u3067\u3001\u6b63\u5473\u55b6\u696d\u904b\u8ee2\u8cc7\u91d1\u3068\u3082\u547c\u3070\u308c\u307e\u3059\u3002\u3053\u306e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308b\u305f\u3081\u3001\u904b\u8ee2\u8cc7\u91d1\u306e\u4e2d\u3067\u3082\u512a\u5148\u9806\u4f4d\u306f\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee3\u8868\u7684\u306a\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ed5\u5165\u8cbb<\/li>\n\n\n\n<li>\u4eba\u4ef6\u8cbb<\/li>\n\n\n\n<li>\u5730\u4ee3\u5bb6\u8cc3<\/li>\n\n\n\n<li>\u6c34\u9053\u5149\u71b1\u8cbb<\/li>\n\n\n\n<li>\u901a\u4fe1\u8cbb<\/li>\n\n\n\n<li>\u5728\u5eab\u306e\u78ba\u4fdd\u30fb\u7ba1\u7406\u8cbb<\/li>\n<\/ul>\n\n\n\n<p>\u7d4c\u5e38\u904b\u8ee2\u8cc7\u91d1\u306f\u901a\u5e38\u3001\u58f2\u4e0a\u304b\u3089\u307e\u304b\u306a\u3044\u307e\u3059\u304c\u3001\u7d0d\u54c1\u304b\u3089\u4ee3\u91d1\u306e\u652f\u6255\u3044\u307e\u3067\u306b\u306f\u4e00\u5b9a\u306e\u9593\u9694\u304c\u7a7a\u304f\u305f\u3081\u3001\u30ae\u30e3\u30c3\u30d7\u3092\u57cb\u3081\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7a74\u57cb\u3081\u304c\u3046\u307e\u304f\u3044\u304b\u306a\u3044\u3068\u3001\u4ed5\u5165\u8cbb\u304c\u4e0d\u8db3\u3057\u3066\u4e8b\u696d\u304c\u6ede\u3063\u3066\u3057\u307e\u3046\u539f\u56e0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%A2%97%E5%8A%A0%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91\"><\/span>\u5897\u52a0\u904b\u8ee2\u8cc7\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5897\u52a0\u904b\u8ee2\u8cc7\u91d1\u3068\u306f\u3001\u4e8b\u696d\u62e1\u5927\u306b\u4f34\u3063\u3066\u5fc5\u8981\u3068\u306a\u3063\u305f\u904b\u8ee2\u8cc7\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u4f01\u696d\u304c\u6210\u9577\u3057\u3066\u58f2\u4e0a\u304c\u5897\u3048\u308b\u3068\u3001\u3088\u308a\u591a\u304f\u306e\u4ed5\u5165\u308c\u3084\u4eba\u54e1\u306e\u5897\u5f37\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u5897\u52a0\u904b\u8ee2\u8cc7\u91d1\u304b\u3089\u5fc5\u8981\u306a\u304a\u91d1\u3092\u307e\u304b\u306a\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5897\u52a0\u904b\u8ee2\u8cc7\u91d1\u306e\u4ee3\u8868\u7684\u306a\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ed5\u5165\u8cbb<\/li>\n\n\n\n<li>\u4eba\u4ef6\u8cbb<\/li>\n\n\n\n<li>\u5916\u6ce8\u8cbb<\/li>\n<\/ul>\n\n\n\n<p>\u5897\u52a0\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3068\u3001\u6a5f\u4f1a\u640d\u5931\u3084\u9ed2\u5b57\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308b\u305f\u3081\u3001\u5897\u52a0\u5206\u3092\u8e0f\u307e\u3048\u305f\u8cc7\u91d1\u8abf\u9054\u8a08\u753b\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B8%9B%E5%B0%91%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91\"><\/span>\u6e1b\u5c11\u904b\u8ee2\u8cc7\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6e1b\u5c11\u904b\u8ee2\u8cc7\u91d1\u3068\u306f\u3001\u4e8b\u696d\u306e\u58f2\u4e0a\u696d\u7e3e\u304c\u6e1b\u3063\u3066\u3044\u308b\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u904b\u8ee2\u8cc7\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u58f2\u4e0a\u696d\u7e3e\u304c\u6e1b\u308b\u3068\u4ed5\u5165\u308c\u304c\u5c11\u306a\u304f\u306a\u308b\u306e\u3067\u4ed5\u5165\u8cbb\u306a\u3069\u306e\u5909\u52d5\u8cbb\u306f\u6e1b\u308a\u307e\u3059\u304c\u3001\u4e00\u65b9\u3067\u5730\u4ee3\u5bb6\u8cc3\u3084\u5f93\u696d\u54e1\u3078\u306e\u8cc3\u91d1\u306a\u3069\u306e\u56fa\u5b9a\u8cbb\u306f\u6e1b\u984d\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u56fa\u5b9a\u8cbb\u3092\u652f\u6255\u3046\u305f\u3081\u306b\u306f\u3001\u6e1b\u5c11\u904b\u8ee2\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3001\u58f2\u4e0a\u306e\u53ce\u76ca\u3060\u3051\u3067\u307e\u304b\u306a\u3048\u306a\u3044\u5206\u3092\u88dc\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6e1b\u5c11\u904b\u8ee2\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308c\u3070\u652f\u6255\u3044\u9045\u5ef6\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u304c\u3001\u3042\u304f\u307e\u3067\u4e00\u6642\u7684\u306a\u3064\u306a\u304e\u3067\u3057\u304b\u306a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u3092\u6839\u672c\u7684\u306b\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%AD%A3%E7%AF%80%E6%80%A7%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91\"><\/span>\u5b63\u7bc0\u6027\u904b\u8ee2\u8cc7\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5b63\u7bc0\u6027\u904b\u8ee2\u8cc7\u91d1\u3068\u306f\u3001\u7279\u5b9a\u306e\u6642\u671f\u306b\u5fc5\u8981\u3068\u306a\u308b\u904b\u8ee2\u8cc7\u91d1\u306e\u3053\u3068\u3067\u3059\u3002\u4f8b\u3048\u3070\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u590f\u5b63\u30fb\u51ac\u5b63\u306e\u8cde\u4e0e\u3084\u3001\u30bb\u30fc\u30eb\u6642\u671f\u306b\u5408\u308f\u305b\u305f\u30d5\u30a1\u30c3\u30b7\u30e7\u30f3\u30a2\u30a4\u30c6\u30e0\u306e\u4ed5\u5165\u8cbb\u306a\u3069\u306b\u6d3b\u7528\u3059\u308b\u8cc7\u91d1\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u6642\u671f\u306f\u3001\u4ed6\u306e\u6642\u671f\u306b\u6bd4\u3079\u308b\u3068\u652f\u51fa\u304c\u5927\u5e45\u306b\u5897\u3048\u308b\u305f\u3081\u3001\u5b63\u7bc0\u6027\u904b\u8ee2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u652f\u6255\u3044\u9045\u5ef6\u304c\u767a\u751f\u3057\u305f\u308a\u3001\u6a5f\u4f1a\u640d\u5931\u306b\u3064\u306a\u304c\u3063\u305f\u308a\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B5%A4%E5%AD%97%E8%A3%9C%E5%A1%AB%E8%B3%87%E9%87%91\"><\/span>\u8d64\u5b57\u88dc\u586b\u8cc7\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u8d64\u5b57\u88dc\u586b\u8cc7\u91d1\u3068\u306f\u3001\u4e8b\u696d\u306e\u8d64\u5b57\u3092\u88dc\u586b\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u904b\u8ee2\u8cc7\u91d1\u3067\u3059\u3002\u524d\u8ff0\u3057\u305f\u6e1b\u5c11\u904b\u8ee2\u8cc7\u91d1\u3068\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3061\u3089\u306f\u8d64\u5b57\u304c\u6162\u6027\u5316\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u7d4c\u55b6\u72b6\u614b\u304c\u3088\u308a\u6df1\u523b\u306a\u72b6\u6cc1\u306b\u9665\u3063\u305f\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8d64\u5b57\u304c\u7d9a\u304f\u3068\u56fa\u5b9a\u8cbb\u30fb\u5909\u52d5\u8cbb\u306e\u652f\u6255\u3044\u304c\u56f0\u96e3\u306b\u306a\u308b\u4e0a\u3001\u73fe\u9810\u91d1\u3082\u6e1b\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u65e9\u6025\u306b\u8d64\u5b57\u88dc\u586b\u8cc7\u91d1\u3067\u7a74\u57cb\u3081\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u8cc7\u91d1\u4f7f\u9014\u304c\u8d64\u5b57\u88dc\u586b\u3067\u3042\u308b\u5834\u5408\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u8cb8\u3057\u5012\u308c\u306e\u30ea\u30b9\u30af\u3092\u8003\u616e\u3059\u308b\u305f\u3081\u3001\u5be9\u67fb\u304c\u53b3\u3057\u304f\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A8%AD%E5%82%99%E6%9C%AA%E6%89%95%E9%87%91%E6%B1%BA%E6%B8%88%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91\"><\/span>\u8a2d\u5099\u672a\u6255\u91d1\u6c7a\u6e08\u904b\u8ee2\u8cc7\u91d1<span 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91%E3%82%92%E7%A2%BA%E4%BF%9D%E3%81%99%E3%82%8B%E3%83%A1%E3%83%AA%E3%83%83%E3%83%88\"><\/span>\u904b\u8ee2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u30e1\u30ea\u30c3\u30c8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/05\/working-capital-guide_01.jpg\" alt=\"\" class=\"wp-image-795\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/05\/working-capital-guide_01.jpg 1000w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/05\/working-capital-guide_01-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/05\/working-capital-guide_01-768x512.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3066\u304a\u304f\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%93%E3%82%B8%E3%83%8D%E3%82%B9%E3%83%81%E3%83%A3%E3%83%B3%E3%82%B9%E3%82%92%E9%80%83%E3%81%95%E3%81%9A%E3%81%AB%E6%B8%88%E3%82%80\"><\/span>\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u3092\u9003\u3055\u305a\u306b\u6e08\u3080<span 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id=\"%E4%BA%BA%E6%9D%90%E3%81%AE%E5%AE%9A%E7%9D%80%E3%81%AB%E3%81%A4%E3%81%AA%E3%81%8C%E3%82%8B\"><\/span>\u4eba\u6750\u306e\u5b9a\u7740\u306b\u3064\u306a\u304c\u308b<span 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BC%81%E6%A5%AD%E3%81%AE%E4%BF%A1%E7%94%A8%E5%BA%A6%E3%81%8C%E4%B8%8A%E3%81%8C%E3%82%8B\"><\/span>\u4f01\u696d\u306e\u4fe1\u7528\u5ea6\u304c\u4e0a\u304c\u308b<span 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91%E3%81%8C%E4%B8%8D%E8%B6%B3%E3%81%99%E3%82%8B%E3%81%93%E3%81%A8%E3%81%A7%E8%B5%B7%E3%81%93%E3%82%8A%E3%81%86%E3%82%8B%E3%83%AA%E3%82%B9%E3%82%AF\"><\/span>\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3053\u3068\u3067\u8d77\u3053\u308a\u3046\u308b\u30ea\u30b9\u30af<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/05\/working-capital-guide_02.jpg\" alt=\"\" class=\"wp-image-796\" srcset=\"https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/05\/working-capital-guide_02.jpg 1000w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/05\/working-capital-guide_02-300x200.jpg 300w, https:\/\/www.jps-tokyo.co.jp\/contents\/wp-content\/uploads\/2026\/05\/working-capital-guide_02-768x512.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u304c\u767a\u751f\u3059\u308b\u5371\u967a\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%BB%92%E5%AD%97%E5%80%92%E7%94%A3%E3%81%AE%E3%83%AA%E3%82%B9%E3%82%AF\"><\/span>\u9ed2\u5b57\u5012\u7523\u306e\u30ea\u30b9\u30af<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u9ed2\u5b57\u5012\u7523\u3068\u306f\u3001\u5e33\u7c3f\u4e0a\u3067\u306f\u9ed2\u5b57\u306a\u306e\u306b\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u305b\u3044\u3067\u5012\u7523\u306b\u8ffd\u3044\u8fbc\u307e\u308c\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u306e\u53d6\u5f15\u306f\u901a\u5e38\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u5148\u306b\u63d0\u4f9b\u3057\u3001\u5f8c\u304b\u3089\u4ee3\u91d1\u3092\u652f\u6255\u3063\u3066\u3082\u3089\u3046\u4fe1\u7528\u53d6\u5f15\u304c\u4e3b\u6d41\u3067\u3059\u3002\u4ee3\u91d1\u304c\u672a\u6255\u3044\u306e\u72b6\u614b\u306e\u50b5\u6a29\u3092\u58f2\u639b\u50b5\u6a29\u3068\u3044\u3044\u3001\u5e33\u7c3f\u4e0a\u3067\u306f\u8cc7\u7523\u306e\u90e8\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u304c\u3001\u5b9f\u969b\u306e\u58f2\u639b\u91d1\u306f\u307e\u3060\u624b\u5143\u306b\u306a\u3044\u305f\u3081\u3001\u5e33\u7c3f\u4e0a\u3067\u306f\u9ed2\u5b57\u306a\u306e\u306b\u624b\u5143\u306e\u8cc7\u91d1\u304c\u4e0d\u8db3\u3059\u308b\u3068\u3044\u3046\u4e8b\u614b\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u901a\u5e38\u3001\u3053\u306e\u7a74\u57cb\u3081\u306f\u904b\u8ee2\u8cc7\u91d1\u3067\u307e\u304b\u306a\u308f\u308c\u307e\u3059\u304c\u3001\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u3064\u306a\u304e\u8cc7\u91d1\u304c\u306a\u304f\u306a\u308a\u3001\u9ed2\u5b57\u5012\u7523\u306b\u9665\u308b\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%8F%96%E5%BC%95%E5%85%88%E3%81%A8%E3%81%AE%E9%96%A2%E4%BF%82%E6%80%A7%E3%81%AE%E6%82%AA%E5%8C%96\"><\/span>\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u6027\u306e\u60aa\u5316<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u7a81\u767a\u7684\u306a\u652f\u6255\u3044\u306b\u5bfe\u5fdc\u3057\u304d\u308c\u305a\u3001\u53d6\u5f15\u5148\u3078\u306e\u672a\u6255\u3044\u304c\u767a\u751f\u3057\u3066\u95a2\u4fc2\u6027\u304c\u60aa\u5316\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u53d6\u5f15\u306e\u7e2e\u5c0f\u3084\u6253\u3061\u5207\u308a\u3092\u8a00\u3044\u6e21\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u58f2\u4e0a\u3084\u696d\u7e3e\u304c\u5927\u5e45\u306b\u60aa\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u652f\u6255\u3044\u9045\u5ef6\u306e\u4e8b\u5b9f\u304c\u696d\u754c\u5185\u306b\u5e83\u307e\u308b\u3068\u300c\u3042\u306e\u4f1a\u793e\u3068\u53d6\u5f15\u3059\u308b\u306e\u306f\u5371\u306a\u3044\u300d\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3092\u62b1\u304b\u308c\u3001\u4ed6\u306e\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u307e\u3067\u60aa\u5316\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%9B%A2%E8%81%B7%E7%8E%87%E3%81%AE%E4%B8%8A%E6%98%87%E3%83%AA%E3%82%B9%E3%82%AF\"><\/span>\u96e2\u8077\u7387\u306e\u4e0a\u6607\u30ea\u30b9\u30af<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u7d66\u4e0e\u3084\u8cde\u4e0e\u306e\u672a\u6255\u3044\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u5f93\u696d\u54e1\u304c\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u4e0d\u6e80\u3084\u4e0d\u4fe1\u3092\u62b1\u304f\u3088\u3046\u306b\u306a\u308a\u3001\u96e2\u8077\u7387\u306e\u4e0a\u6607\u3092\u62db\u304f\u539f\u56e0\u3068\u306a\u308a\u307e\u3059\u3002\u512a\u79c0\u306a\u4eba\u6750\u304c\u6d41\u51fa\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u54c1\u8cea\u4f4e\u4e0b\u3084\u696d\u52d9\u9045\u5ef6\u304c\u767a\u751f\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u307e\u3059\u307e\u3059\u7d4c\u55b6\u304c\u4e0d\u5b89\u5b9a\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eba\u6750\u4e0d\u8db3\u306f\u65b0\u305f\u306a\u4eba\u6750\u306e\u63a1\u7528\u3084\u696d\u52d9\u59d4\u8a17\u306a\u3069\u3067\u88dc\u586b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u76f8\u5fdc\u306e\u30b3\u30b9\u30c8\u304c\u639b\u304b\u308b\u305f\u3081\u3001\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u305f\u72b6\u614b\u3067\u4eba\u624b\u4e0d\u8db3\u3092\u30ab\u30d0\u30fc\u3059\u308b\u306e\u306f\u96e3\u3057\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%9E%8D%E8%B3%87%E3%82%92%E5%8F%97%E3%81%91%E3%81%AB%E3%81%8F%E3%81%8F%E3%81%AA%E3%82%8B%E6%81%90%E3%82%8C\"><\/span>\u878d\u8cc7\u3092\u53d7\u3051\u306b\u304f\u304f\u306a\u308b\u6050\u308c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u4e0d\u8db3\u306b\u3088\u3063\u3066\u58f2\u4e0a\u30fb\u696d\u7e3e\u306e\u60aa\u5316\u3084\u652f\u6255\u3044\u9045\u5ef6\u306a\u3069\u306e\u554f\u984c\u3092\u62b1\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u878d\u8cc7\u3092\u7533\u3057\u8fbc\u3093\u3067\u3082\u5be9\u67fb\u306b\u901a\u308a\u306b\u304f\u304f\u306a\u308a\u307e\u3059\u3002\u7279\u306b\u8cc7\u91d1\u4f7f\u9014\u304c\u8d64\u5b57\u88dc\u586b\u8cc7\u91d1\u3084\u8a2d\u5099\u672a\u6255\u6c7a\u6e08\u904b\u8ee2\u8cc7\u91d1\u306e\u5834\u5408\u3001\u7d4c\u55b6\u304c\u304b\u306a\u308a\u60aa\u5316\u3057\u3066\u3044\u308b\u3068\u898b\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u62c5\u4fdd\u304c\u4fdd\u8a3c\u306a\u3057\u3067\u306f\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u3068\u3001\u4e0d\u8db3\u3057\u305f\u904b\u8ee2\u8cc7\u91d1\u3092\u88dc\u3046\u624b\u6bb5\u3082\u5c11\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u60aa\u5faa\u74b0\u306b\u9665\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%A9%9F%E4%BC%9A%E6%90%8D%E5%A4%B1%E3%81%AE%E3%83%AA%E3%82%B9%E3%82%AF\"><\/span>\u6a5f\u4f1a\u640d\u5931\u306e\u30ea\u30b9\u30af<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u624b\u5143\u306e\u904b\u8ee2\u8cc7\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u3001\u5927\u91cf\u767a\u6ce8\u304c\u3042\u3063\u305f\u969b\u306b\u5341\u5206\u306a\u4ed5\u5165\u308c\u3092\u78ba\u4fdd\u3067\u304d\u305a\u3001\u6a5f\u4f1a\u640d\u5931\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u6a5f\u4f1a\u640d\u5931\u304c\u7e70\u308a\u8fd4\u3057\u767a\u751f\u3059\u308b\u3068\u4f01\u696d\u306e\u6210\u9577\u3084\u767a\u5c55\u3092\u59a8\u3052\u308b\u539f\u56e0\u3068\u306a\u308a\u3001\u4e8b\u696d\u898f\u6a21\u3092\u62e1\u5927\u3059\u308b\u30c1\u30e3\u30f3\u30b9\u3092\u307f\u3059\u307f\u3059\u9003\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u5f97\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%87%AA%E7%A4%BE%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91%E3%81%AF%E3%81%A9%E3%82%8C%E3%81%8F%E3%82%89%E3%81%84%EF%BC%9F%E3%80%80%E5%85%B7%E4%BD%93%E7%9A%84%E3%81%AA%E8%A8%88%E7%AE%97%E6%96%B9%E6%B3%95\"><\/span>\u81ea\u793e\u306b\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u306f\u3069\u308c\u304f\u3089\u3044\uff1f\u3000\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u81ea\u793e\u306b\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u306b\u306f\u3001\u5728\u9ad8\u65b9\u5f0f\u3068\u56de\u8ee2\u671f\u9593\u65b9\u5f0f\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9C%A8%E9%AB%98%E6%96%B9%E5%BC%8F\"><\/span>\u5728\u9ad8\u65b9\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5728\u9ad8\u65b9\u5f0f\u3068\u306f\u3001\u624b\u5143\u306b\u3042\u308b\u304a\u91d1\u306e\u7dcf\u91cf\u3092\u7b97\u51fa\u3057\u305f\u3044\u3068\u304d\u306b\u7528\u3044\u308b\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"column_table\"><table><tbody><tr><td>\u904b\u8ee2\u8cc7\u91d1 = \u58f2\u4e0a\u50b5\u6a29 + \u68da\u5378\u8cc7\u7523 &#8211; \u8cb7\u5165\u50b5\u52d9<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p>\u58f2\u4e0a\u50b5\u6a29\u306f\u58f2\u639b\u91d1\u3068\u53d7\u53d6\u624b\u5f62\u3092\u5408\u308f\u305b\u305f\u3082\u306e\u3001\u8cb7\u5165\u50b5\u52d9\u306f\u8cb7\u639b\u91d1\u3068\u652f\u6255\u624b\u5f62\u3092\u5408\u7b97\u3057\u305f\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u58f2\u4e0a\u50b5\u6a29\u304c500\u4e07\u5186\u3001\u68da\u5378\u8cc7\u7523\u304c300\u4e07\u5186\u3001\u8cb7\u5165\u50b5\u52d9\u304c200\u4e07\u5186\u3060\u3063\u305f\u5834\u5408\u300c500\u4e07\u5186 + 300\u4e07\u5186 &#8211; 200\u4e07\u5186 = 600\u4e07\u5186\u300d\u304c\u904b\u8ee2\u8cc7\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u672a\u56de\u53ce\u306e\u58f2\u4e0a\u3068\u5728\u5eab\u3092\u5408\u7b97\u3057\u305f\u3082\u306e\u304b\u3089\u3001\u672a\u6255\u3044\u306e\u4ed5\u5165\u8cbb\u3092\u5dee\u3057\u5f15\u304f\u3060\u3051\u3067\u7b97\u51fa\u3067\u304d\u308b\u305f\u3081\u3001\u5f8c\u8ff0\u3059\u308b\u56de\u8ee2\u671f\u9593\u65b9\u5f0f\u306b\u6bd4\u3079\u308b\u3068\u8a08\u7b97\u304c\u5bb9\u6613\u3067\u3059\u3002\u73fe\u5728\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u5927\u307e\u304b\u306b\u628a\u63e1\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u5728\u9ad8\u65b9\u5f0f\u3092\u7528\u3044\u3066\u8a08\u7b97\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%9B%9E%E8%BB%A2%E6%9C%9F%E9%96%93%E6%96%B9%E5%BC%8F\"><\/span>\u56de\u8ee2\u671f\u9593\u65b9\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56de\u8ee2\u671f\u9593\u65b9\u5f0f\u3068\u306f\u3001\u4ed5\u5165\u308c\u304b\u3089\u4ee3\u91d1\u56de\u53ce\u307e\u3067\u306e\u671f\u9593 = \u56de\u8ee2\u671f\u9593\u3092\u57fa\u306b\u904b\u8ee2\u8cc7\u91d1\u3092\u7b97\u51fa\u3059\u308b\u8a08\u7b97\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"column_table\"><table><tbody><tr><td>\u904b\u8ee2\u8cc7\u91d1 = 1\u65e5\u5f53\u305f\u308a\u306e\u5e73\u5747\u58f2\u4e0a \u00d7 \uff08\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u671f\u9593 + \u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593 &#8211; \u8cb7\u5165\u50b5\u52d9\u56de\u8ee2\u671f\u9593\uff09<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p>\u56de\u8ee2\u671f\u9593\u65b9\u5f0f\u3067\u904b\u8ee2\u8cc7\u91d1\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u5404\u56de\u8ee2\u671f\u9593\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u56de\u8ee2\u671f\u9593\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"column_table\"><table><tbody><tr><td>\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u671f\u9593 = \uff08\u58f2\u639b\u91d1 + \uff0b\u53d7\u53d6\u624b\u5f62\uff09 \u00f7 \uff08\u5e74\u9593\u58f2\u4e0a\u9ad8 \u00f7 365\u65e5\uff09 \u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593 = \u68da\u5378\u8cc7\u7523 \u00f7 \uff08\u5e74\u9593\u58f2\u4e0a\u539f\u4fa1 \u00f7 365\u65e5\uff09 \u8cb7\u5165\u50b5\u52d9\u56de\u8ee2\u671f\u9593 = \uff08\u8cb7\u639b\u91d1 + \u652f\u6255\u624b\u5f62 + \u53d7\u53d6\u624b\u5f62\u306e\u8b72\u6e21\u9ad8\uff09 \u00f7 \uff08\u5e74\u9593\u58f2\u4e0a\u539f\u4fa1 \u00f7 365\u65e5\uff09<\/td><\/tr><\/tbody><\/table><\/div>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u5e74\u9593\u58f2\u4e0a\u304c5,000\u4e07\u5186\u3001\u58f2\u4e0a\u50b5\u6a29\u56de\u8ee2\u671f\u9593\u304c\u7d0435\u65e5\u3001\u68da\u5378\u8cc7\u7523\u56de\u8ee2\u671f\u9593\u304c\u7d0420\u65e5\u3001\u8cb7\u5165\u50b5\u52d9\u56de\u8ee2\u671f\u9593\u304c\u7d0425\u65e5\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u30021\u65e5\u5f53\u305f\u308a\u306e\u5e73\u5747\u58f2\u4e0a\u306f\u300c5,000\u4e07\u5186 \u00f7 365\u65e5 = \u7d0413\u4e077,000\u5186\u300d\u3067\u3059\u3002\u3053\u308c\u3092\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308b\u3068\u300c\u7d0413\u4e077,000\u5186 \u00d7 \uff08\u7d0435\u65e5 + \u7d0420\u65e5 &#8211; \u7d0425\u65e5\uff09 = \u7d04411\u4e07\u5186\u300d\u304c\u904b\u8ee2\u8cc7\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306e\u56de\u8ee2\u671f\u9593\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5206\u3001\u524d\u8ff0\u3057\u305f\u5728\u9ad8\u65b9\u5f0f\u3088\u308a\u3082\u624b\u9593\u3068\u6642\u9593\u304c\u639b\u304b\u308a\u307e\u3059\u304c\u3001\u3088\u308a\u6b63\u78ba\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u6c42\u3081\u3089\u308c\u308b\u3068\u3053\u308d\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%81%8B%E8%BB%A2%E8%B3%87%E9%87%91%E3%81%AE%E8%AA%BF%E9%81%94%E6%96%B9%E6%B3%95\"><\/span>\u904b\u8ee2\u8cc7\u91d1\u306e\u8abf\u9054\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u904b\u8ee2\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u65b9\u6cd5\u306f\u5927\u304d\u304f\u5206\u3051\u30664\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E9%8A%80%E8%A1%8C%E3%81%8B%E3%82%89%E8%9E%8D%E8%B3%87%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B\"><\/span>\u9280\u884c\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6c11\u9593\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3067\u3059\u3002\u904e\u53bb\u306b\u53d6\u5f15\u5b9f\u7e3e\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3067\u3042\u308c\u3070\u3001\u81ea\u793e\u306e\u8ca1\u52d9\u72b6\u6cc1\u3084\u4e8b\u696d\u5185\u5bb9\u3092\u3042\u308b\u7a0b\u5ea6\u7406\u89e3\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5be9\u67fb\u3084\u624b\u7d9a\u304d\u3092\u5186\u6ed1\u306b\u9032\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6240\u5b9a\u306e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u81ea\u7531\u306b\u501f\u5165\u30fb\u8fd4\u6e08\u3067\u304d\u308b\u5f53\u5ea7\u8cb8\u8d8a\u306a\u3089\u3001\u7a81\u767a\u7684\u306a\u652f\u6255\u3044\u306b\u3082\u5bfe\u5fdc\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u878d\u8cc7\u3092\u53d7\u3051\u308b\u306b\u306f\u91d1\u878d\u6a5f\u95a2\u3054\u3068\u306b\u5b9a\u3081\u305f\u5be9\u67fb\u306b\u901a\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306f\u652f\u6255\u3044\u80fd\u529b\u3092\u91cd\u8996\u3059\u308b\u305f\u3081\u3001\u73fe\u5728\u306e\u8ca1\u52d9\u72b6\u6cc1\u304c\u60aa\u304f\u3001\u8cc7\u91d1\u4f7f\u9014\u304c\u8d64\u5b57\u88dc\u586b\u8cc7\u91d1\u306a\u3069\u306e\u5834\u5408\u3001\u878d\u8cc7\u3092\u65ad\u3089\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%97%A5%E6%9C%AC%E6%94%BF%E7%AD%96%E9%87%91%E8%9E%8D%E5%85%AC%E5%BA%AB%E3%81%8B%E3%82%89%E8%9E%8D%E8%B3%87%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B\"><\/span>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u304b\u3089\u878d\u8cc7\u3092\u53d7\u3051\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306f\u4e8b\u696d\u306b\u53d6\u308a\u7d44\u3080\u4eba\u306e\u652f\u63f4\u3092\u76ee\u7684\u306b\u8a2d\u7acb\u3055\u308c\u305f\u653f\u7b56\u91d1\u878d\u6a5f\u95a2\u3067\u3059\u3002\u6c11\u9593\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u6bd4\u3079\u308b\u3068\u4f4e\u91d1\u5229\u304b\u3064\u9577\u671f\u8fd4\u6e08\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6708\u3005\u306e\u8fd4\u6e08\u8ca0\u62c5\u3092\u6e1b\u3089\u3057\u306a\u304c\u3089\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u8abf\u9054\u3067\u304d\u308b\u3068\u3053\u308d\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306e\u652f\u5e97\u306f\u6c11\u9593\u306e\u91d1\u878d\u6a5f\u95a2\u3088\u308a\u3082\u5c11\u306a\u3044\u305f\u3081\u3001\u76f8\u8ac7\u3057\u306b\u304f\u3044\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%A3%9C%E5%8A%A9%E9%87%91%E3%83%BB%E5%8A%A9%E6%88%90%E9%87%91%E5%88%B6%E5%BA%A6%E3%82%92%E6%B4%BB%E7%94%A8%E3%81%99%E3%82%8B\"><\/span>\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u4e2d\u306b\u306f\u3001\u5730\u57df\u7d4c\u6e08\u3092\u6d3b\u6027\u5316\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u4e8b\u696d\u8005\u306b\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u3092\u652f\u7d66\u3059\u308b\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u3044\u308b\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u3002\u5236\u5ea6\u306e\u6761\u4ef6\u3084\u5185\u5bb9\u306f\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u5dee\u304c\u3042\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u7ba1\u8f44\u306e\u5f79\u6240\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306f\u6761\u4ef6\u3084\u7528\u9014\u304c\u53b3\u3057\u304f\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u4e0a\u3001\u7d4c\u8cbb\u3092\u4f7f\u3063\u305f\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u53d7\u7d66\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u53d7\u7d66\u307e\u3067\u306e\u3064\u306a\u304e\u8cc7\u91d1\u306f\u81ea\u793e\u3067\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b<\/p>\n\n\n\n<p>\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001\u81ea\u793e\u304c\u4fdd\u6709\u3059\u308b\u58f2\u639b\u50b5\u6a29\u3092\u65e9\u671f\u306b\u73fe\u91d1\u5316\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3053\u3068\u3067\u3059\u3002\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u58f2\u639b\u50b5\u6a29\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u3067\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u50b5\u6a29\u8b72\u6e21\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u878d\u8cc7\u306e\u3088\u3046\u306b\u8ca0\u50b5\u304c\u5897\u3048\u308b\u30ea\u30b9\u30af\u304c\u306a\u304f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6539\u5584\u3057\u3084\u3059\u3044\u3068\u3053\u308d\u304c\u5229\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5229\u7528\u8005\u3068\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u696d\u8005\u306e2\u793e\u9593\u3067\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u3001\u6700\u77ed\u3067\u5373\u65e5\u306e\u73fe\u91d1\u5316\u3082\u53ef\u80fd\u3067\u3042\u308b\u305f\u3081\u3001\u7a81\u767a\u7684\u306a\u652f\u6255\u3044\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u5be9\u67fb\u9762\u3067\u306e\u30e1\u30ea\u30c3\u30c8\u3082\u898b\u9003\u305b\u307e\u305b\u3093\u3002\u878d\u8cc7\u306e\u5834\u5408\u306f\u81ea\u793e\u306e\u652f\u6255\u3044\u80fd\u529b\u304c\u91cd\u8996\u3055\u308c\u307e\u3059\u304c\u3001\u30d5\u30a1\u30af\u30bf\u30ea\u30f3\u30b0\u306f\u58f2\u639b\u5148\u306e\u4fe1\u7528\u529b\u304c\u91cd\u8996\u3055\u308c\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u81ea\u793e\u306e\u696d\u7e3e\u304c\u60aa\u304f\u3066\u3082\u58f2\u639b\u5148\u306e\u4fe1\u7528\u529b\u304c\u9ad8\u3051\u308c\u3070\u5229\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u8cc7\u91d1\u4f7f\u9014\u304c\u8d64\u5b57\u88dc\u586b\u8cc7\u91d1\u3084\u8a2d\u5099\u672a\u6255\u91d1\u6c7a\u6e08\u904b\u8ee2\u8cc7\u91d1\u3067\u3042\u3063\u3066\u3082\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 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