{"id":19054,"date":"2022-03-30T17:48:23","date_gmt":"2022-03-30T09:48:23","guid":{"rendered":"https:\/\/www.www.reanda.tw\/elementor-16845\/"},"modified":"2023-09-19T18:34:37","modified_gmt":"2023-09-19T10:34:37","slug":"elementor-16845","status":"publish","type":"post","link":"https:\/\/www.reanda.tw\/ja\/elementor-16845\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u304c\u521d\u3081\u3066\u4f01\u696d\u306b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19054\" class=\"elementor elementor-19054 elementor-19053\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd41797 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"cd41797\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-667b94b\" data-id=\"667b94b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f62d4c7 elementor-widget elementor-widget-heading\" data-id=\"f62d4c7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-large\">\u4e2d\u5c0f\u4f01\u696d\u304c\u521d\u3081\u3066\u4f01\u696d\u306b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-31bd31e elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"31bd31e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f927ec\" data-id=\"9f927ec\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-125053f elementor-widget elementor-widget-text-editor\" data-id=\"125053f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"text-align: center;\">2023\u5e743\u670830\u65e5<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea44612 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"ea44612\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e16a5f\" data-id=\"4e16a5f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2de8428 elementor-widget elementor-widget-image\" data-id=\"2de8428\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 08-05-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.reanda.tw\/wp-content\/uploads\/2023\/03\/giant-building-with-sun-1024x683.jpg\" class=\"attachment-large size-large wp-image-17727\" alt=\"\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6323ccb elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-equal-height-no\" data-id=\"6323ccb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a41991b\" data-id=\"a41991b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a98326 elementor-widget elementor-widget-text-editor\" data-id=\"4a98326\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>105\u4ee5\u964d\u3001\u4e2d\u5c0f\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306f\u3001\u5143\u306e\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u901f\u5831(ROC GAAP)\u304b\u3089\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96(EAS)\u306e\u9069\u7528\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002 EAS\u306f\u4e3b\u306bIFRS\u304a\u3088\u3073IFRS\u4e2d\u5c0f\u4f01\u696d\u7248\u3092\u6307\u3057\u3001\u4e2d\u56fd\u306e\u4f01\u696d\u6163\u884c\u306b\u3088\u3063\u3066\u7b56\u5b9a\u3055\u308c\u305fIFRS\u306e\u7c21\u6613\u7248\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<\/p>\n<p><strong style=\"color: #008080; font-family: inherit; font-size: 1.25rem;\">1. EAS\u3068ROC GAAP\u306e\u9055\u3044<\/strong><\/p>\n<p>\u4e3b\u306a\u9055\u3044\u306f\u30014\u3064\u306e\u4e3b\u8981\u306a\u30ec\u30dd\u30fc\u30c8\u5f62\u5f0f\u306e\u5909\u66f4\u3068\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u4fee\u6b63\u3067\u3059\u3002 \u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u306f\u3001\u6d41\u52d5\u6027\u3068\u975e\u6d41\u52d5\u6027\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002 \u640d\u76ca\u8a08\u7b97\u66f8\u306f\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u6539\u79f0\u3055\u308c\u3001\u5f53\u671f\u306e\u640d\u76ca\u3068\u305d\u306e\u4ed6\u306e\u5305\u62ec\u640d\u76ca\u306b\u5206\u5272\u3055\u308c\u307e\u3057\u305f\u3002 \u305d\u306e\u4ed6\u306e\u5305\u62ec\u7684\u306a\u640d\u76ca\u306f\u3001\u904e\u53bb\u306b\u682a\u4e3b\u8cc7\u672c\u306b\u76f4\u63a5\u542b\u307e\u308c\u3001\u5305\u62ec\u7684\u306a\u640d\u76ca\u306b\u8868\u793a\u3055\u308c\u308b\u9805\u76ee\u3067\u3042\u308a\u3001\u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\u306e\u30e6\u30fc\u30b6\u30fc\u306f\u3001\u5f53\u671f\u306e\u640d\u76ca\u306b\u95a2\u9023\u3057\u306a\u3044\u7d4c\u55b6\u306e\u696d\u7e3e\u3092\u7406\u89e3\u3067\u304d\u308b\u305f\u3081\u30011\u682a\u5f53\u305f\u308a\u5229\u76ca\u306e\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002 \u3055\u3089\u306b\u3001\u682a\u4e3b\u8cc7\u672c\u306e\u5909\u52d5\u8a08\u7b97\u66f8\u306f\u8cc7\u672c\u306e\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u6539\u540d\u3055\u308c\u307e\u3057\u305f\u3002 \u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306f\u3001\u5229\u606f\u3001\u914d\u5f53\u6240\u5f97\u3001\u6240\u5f97\u7a0e\u3092\u5225\u3005\u306b\u8868\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u305d\u306e\u4ed6\u306e\u4e00\u822c\u7684\u306a\u9055\u3044\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u304a\u304a\u3088\u305d\u73fe\u91d1\u306b\u306f3\u30f6\u6708\u4ee5\u4e0a\u306e\u5b9a\u671f\u9810\u91d1\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/li>\n<li>\u5b89\u3044\u8cfc\u5165\u306e\u30e1\u30ea\u30c3\u30c8\u306e\u8a8d\u8b58\u3002<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u3001\u8a2d\u5099\u8cbb\u306b\u306f\u3001\u89e3\u4f53\u3001\u64a4\u53bb\u3001\u539f\u72b6\u56de\u5fa9\u8cbb\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/li>\n<li>\u5efa\u8a2d\u4f1a\u793e\u306f\u3001\u53ce\u5165\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u5b8c\u4e86\u7387\u6cd5\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/li>\n<li>\u30dd\u30a4\u30f3\u30c8\u7b49\u306e\u4ed8\u4e0e\u306f\u3001\u58f2\u8cb7\u53d6\u5f15\u306e\u4e00\u90e8\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u6295\u8cc7\u7528\u4e0d\u52d5\u7523\u3068\u751f\u7269\u8cc7\u7523\u306e\u65b0\u3057\u3044\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u8ffd\u52a0\u3057\u307e\u3057\u305f\u3002<\/li>\n<li>\u306e\u308c\u3093\u304a\u3088\u3073\u975e\u6c7a\u5b9a\u8ad6\u7684\u8010\u4e45\u6027\u7121\u5f62\u8cc7\u7523\u306e\u511f\u5374\u3001\u307e\u305f\u306f\u6bce\u5e74\u306e\u5b9a\u671f\u7684\u306a\u6e1b\u640d\u30c6\u30b9\u30c8\u3002<\/li>\n<\/ul>\n<h5> <\/h5>\n<h5><strong><span style=\"color: #008080;\">2.\u6700\u521d\u306e\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u79fb\u884c\u6cbb\u7642<\/span><\/strong><\/h5>\n<p>EAS 2.22\u306b\u3088\u308b\u3068\u3001ROC GAAP\u304b\u3089EAS\u30ec\u30dd\u30fc\u30c8\u3078\u306e\u5909\u63db\u304c\u521d\u3081\u3066\u9069\u7528\u3055\u308c\u3001\u9061\u53ca\u7684\u8abf\u6574\u65b9\u6cd5\u3068\u975e\u9061\u53ca\u7684\u8abf\u6574\u65b9\u6cd5\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">\u9061\u53ca\u7684\u8abf\u6574\u6cd5\u3067\u306f\u3001105\u5e74\u306e\u671f\u9593\u306e\u521d\u3081\u306e\u8cc7\u7523\u3001\u8ca0\u50b5\u3001\u8cc7\u672c\u306f\u3001\u4f01\u696d\u306e\u8a2d\u7acb\u4ee5\u6765\u306eEAS\u898f\u5b9a\u306b\u5f93\u3063\u3066\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002 \u8cc7\u7523\u3068\u8ca0\u50b5\u306e\u8abf\u6574\u306e\u5dee\u984d\u306f\u3001105\u5e74\u306e\u521d\u3081\u306b\u5270\u4f59\u91d1\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u8cc7\u672c\u9805\u76ee\u3068\u3057\u3066\u76f4\u63a5\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/span><\/li>\n<li>\u9061\u53ca\u7684\u8abf\u6574\u306f\u9061\u53ca\u7684\u518d\u7533\u544a\u3067\u306f\u306a\u304f\u3001\u518d\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001104\u5e7412\u670831\u65e5\u306e\u8ca1\u52d9\u5831\u544a\u3068\u6bd4\u8f03\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\u3002 \u305f\u3060\u3057\u3001\u518d\u5206\u985e\u3092\u9664\u3044\u3066\u3001\u305f\u3068\u3048\u3070\u7e70\u5ef6\u6240\u5f97\u7a0e\u306fEAS\u306b\u5f93\u3063\u3066\u975e\u6d41\u52d5\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001104\u5e74\u306e\u6bd4\u8f03\u671f\u9593\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304a\u3088\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u56fa\u5b9a\u8cc7\u7523\u304a\u3088\u3073\u8ca0\u50b5\u3068\u3057\u3066\u518d\u5206\u985e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u91d1\u984d\u306f\u5143\u306eROC GAAP\u6570\u5024\u306e\u307e\u307e\u3067\u3059\u3002<\/li>\n<\/ul>\n<p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\"> <\/span><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Dm sans, Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight ); text-align: var(--bs-body-text-align);\">\u9061\u53ca\u7684\u8abf\u6574\u6cd5\u306f\u3001\u6b21\u306e2\u3064\u306e\u4f8b\u5916\u3092\u9664\u3044\u3066\u3001\u5b9f\u969b\u306b\u306f\u5b9f\u884c\u4e0d\u53ef\u80fd\u306a\u898f\u5b9a\u3092\u767a\u52d5\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li>\u8cc7\u672c\u6e96\u5099\u91d1:(1)\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u51e6\u7406\u3055\u308c\u308b\u3001(2)\u8abf\u6574\u3055\u308c\u306a\u3044\u3001\u307e\u305f\u306f(3)\u8cc7\u672c\u6e96\u5099\u91d1\u3092\u5ec3\u6b62\u3057\u3066\u5270\u4f59\u91d1\u306e\u7559\u4fdd\u306b\u8ee2\u5ac1\u3059\u308b\u3002<\/li>\n<li>\u6a5f\u80fd\u901a\u8ca8\u5909\u66f4: \u63db\u7b97\u624b\u9806\u306f\u3001\u65b0\u3057\u3044\u6a5f\u80fd\u901a\u8ca8\u306b\u5f93\u3063\u3066 EAS \u30b9\u30c6\u30fc\u30c8\u30e1\u30f3\u30c8\u304c\u6700\u521d\u306b\u9069\u7528\u3055\u308c\u305f\u5e74\u5ea6\u306e\u958b\u59cb\u65e5\u306b<strong>\u5ef6\u671f<\/strong>\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h5> <\/h5>\n<h5><span style=\"color: #008080;\"><strong>3. \u521d\u56de\u7533\u8acb\u306e\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff<\/strong><\/span><\/h5>\n<p>109.1.15\u306e\u547d\u4ee4\u7b2c10800614920\u53f7\u306b\u3088\u308b\u3068\u3001107\u5e74\u5ea6\u4ee5\u964d\u306e\u65b0\u901f\u5831\u306e\u63a1\u7528\u304b\u3089\u751f\u3058\u308b\u4f01\u696d\u306e\u5270\u4f59\u91d1\u306e\u5897\u6e1b\u306f\u3001\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b\u672a\u5206\u914d\u5270\u4f59\u91d1\u306b\u542b\u307e\u308c\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u4e2d\u5c0f\u4f01\u696d\u304c\u521d\u3081\u3066\u4f01\u696d\u306b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528 2023\u5e743\u670830\u65e5 105\u4ee5\u964d\u3001\u4e2d\u5c0f\u4f01\u696d\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306f\u3001\u5143\u306e\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u901f\u5831(ROC GAAP)\u304b\u3089\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96(EAS)\u306e\u9069\u7528\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002 EAS\u306f\u4e3b\u306bIFRS\u304a\u3088\u3073IFRS\u4e2d\u5c0f\u4f01\u696d\u7248\u3092\u6307\u3057\u3001\u4e2d\u56fd\u306e\u4f01\u696d\u6163\u884c\u306b\u3088\u3063\u3066\u7b56\u5b9a\u3055\u308c\u305fIFRS\u306e\u7c21\u6613\u7248\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002 1. EAS\u3068ROC GAAP\u306e\u9055\u3044 \u4e3b\u306a\u9055\u3044\u306f\u30014\u3064\u306e\u4e3b\u8981\u306a\u30ec\u30dd\u30fc\u30c8\u5f62\u5f0f\u306e\u5909\u66f4\u3068\u30a2\u30ab\u30a6\u30f3\u30c8\u306e\u4fee\u6b63\u3067\u3059\u3002 \u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8cc7\u7523\u3068\u8ca0\u50b5\u306f\u3001\u6d41\u52d5\u6027\u3068\u975e\u6d41\u52d5\u6027\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002 \u640d\u76ca\u8a08\u7b97\u66f8\u306f\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u6539\u79f0\u3055\u308c\u3001\u5f53\u671f\u306e\u640d\u76ca\u3068\u305d\u306e\u4ed6\u306e\u5305\u62ec\u640d\u76ca\u306b\u5206\u5272\u3055\u308c\u307e\u3057\u305f\u3002 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