{"id":11010,"date":"2026-01-04T08:14:18","date_gmt":"2026-01-04T01:14:18","guid":{"rendered":"https:\/\/phumyhungconsulting.com\/dich-vu-lap-so-sach-ke-toan-tai-thanh-pho-da-nang\/"},"modified":"2026-05-14T10:29:23","modified_gmt":"2026-05-14T03:29:23","slug":"dich-vu-lap-so-sach-ke-toan-tai-thanh-pho-da-nang","status":"publish","type":"page","link":"https:\/\/phumyhungconsulting.com\/ja\/dich-vu-lap-so-sach-ke-toan-tai-thanh-pho-da-nang\/","title":{"rendered":"\u30c0\u30ca\u30f3\u5e02\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9"},"content":{"rendered":"<div class=\"dv-thinn\">\n<h1>\u30c0\u30ca\u30f3\u5e02\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9<\/h1>\n<blockquote><p>\u7d4c\u55b6\u3001\u5831\u544a\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u305f\u3081\u306e\u660e\u78ba\u306a\u4f1a\u8a08\u8a18\u9332\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306b\u3042\u308b\u5f53\u793e\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u652f\u63f4\u3059\u308b\u5c02\u9580\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7c3f\u8a18\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u7bc0\u7d04\u3057\u3001\u904b\u7528\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u307e\u3059\u3002<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u6b63\u78ba\u306a\u30c7\u30fc\u30bf\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/li>\n<li>\u660e\u78ba\u3067\u900f\u660e\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u9663\u306f\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u7121\u6599\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3001\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u306e\u30ec\u30d3\u30e5\u30fc\u3001\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5408\u308f\u305b\u305f\u898b\u7a4d\u3082\u308a\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u307e\u305f\u306f\u30aa\u30d5\u30a3\u30b9\u3067\u306e\u30ec\u30d3\u30e5\u30fc\u304c\u53ef\u80fd\uff09\u3092\u3054\u5e0c\u671b\u306e\u5834\u5408\u306f\u3001\u4eca\u3059\u3050\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p><\/blockquote>\n<h2>1. \u30c0\u30ca\u30f3\u5e02\u306b\u304a\u3051\u308b\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306e\u7d39\u4ecb<\/h2>\n<ul>\n<li>\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u53ce\u76ca\u3001\u8cbb\u7528\u3001\u8cb7\u639b\u91d1\u3001\u5728\u5eab\u3001\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u3001\u4f01\u696d\u306e\u3059\u3079\u3066\u306e\u7d4c\u6e08\u6d3b\u52d5\u3068\u8ca1\u52d9\u6d3b\u52d5\u3092\u8a18\u9332\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u3053\u306e\u60c5\u5831\u306f\u3001\u5185\u90e8\u7ba1\u7406\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3084\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u3084\u308a\u53d6\u308a\u306e\u57fa\u790e\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>2015 \u5e74\u306e\u4f1a\u8a08\u6cd5\u306b\u3088\u308c\u3070\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u898f\u5236\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u8a18\u9332\u3092\u958b\u793a\u3057\u3001\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5b8c\u5168\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u7a0e\u91d1\u306e\u7533\u544a\u3084\u5831\u544a\u306b\u95a2\u9023\u3059\u308b\u6cd5\u7684\u30ea\u30b9\u30af\u3084\u7f70\u91d1\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u3001\u3042\u308b\u3044\u306f\u8a2d\u7acb\u9593\u3082\u306a\u3044\u4f01\u696d\u306b\u306f\u3001\u8cc7\u683c\u3092\u6301\u3063\u305f\u4f1a\u8a08\u62c5\u5f53\u8005\u304c\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3059\u3002\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u63a1\u7528\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u3001\u4f1a\u8a08\u8a18\u9332\u306e\u900f\u660e\u6027\u3092\u7dad\u6301\u3057\u3001\u7a0e\u52d9\u3084\u76e3\u67fb\u306e\u8981\u4ef6\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u70b9\u3067\u3001\u73fe\u5b9f\u7684\u306a\u89e3\u6c7a\u7b56\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u3067\u306f\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u3084\u4e2d\u5c0f\u4f01\u696d\u304b\u3089\u591a\u69d8\u306a\u4e8b\u696d\u3092\u5c55\u958b\u3059\u308b\u5927\u4f01\u696d\u307e\u3067\u3001\u5e45\u5e83\u3044\u696d\u7a2e\u306b\u5bfe\u5fdc\u3059\u308b\u67d4\u8edf\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u793e\u306e\u5305\u62ec\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u5185\u5bb9\u3001\u30d7\u30ed\u30bb\u30b9\u3001\u305d\u3057\u3066\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u4ee5\u4e0b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2. \u6cd5\u7684\u6839\u62e0<\/h3>\n<ul>\n<li>2015\u5e74\u4f1a\u8a08\u6cd5\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306b\u5bfe\u3057\u3001\u6cd5\u5b9a\u671f\u9650\u5185\u306b\u4f1a\u8a08\u5e33\u7c3f\u3092\u958b\u8a2d\u3057\u3001\u4fdd\u7ba1\u3057\u3001\u95a2\u9023\u66f8\u985e\u3092\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u6cd5\u5f8b\u306e\u9075\u5b88\u306f\u3001\u6b63\u78ba\u306a\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>Circular 200\/2014\/TT-BTC\u304a\u3088\u3073Circular 133\/2016\/TT-BTC\u306f\u3001\u7570\u306a\u308b\u4e8b\u696d\u5f62\u614b\uff08Circular 200\u306f\u5927\u4f01\u696d\u5411\u3051\u3001Circular 133\u306f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\uff09\u306b\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u898f\u5247\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c0\u30f3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u898f\u5247\u306f\u3001\u4e8b\u696d\u898f\u6a21\u306b\u5fdc\u3058\u3066\u9069\u5207\u306a\u5143\u5e33\u69d8\u5f0f\u3001\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3001\u304a\u3088\u3073\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u624b\u9806\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>2019\u5e74\u7a0e\u52d9\u7ba1\u7406\u6cd5\u304a\u3088\u3073\u7d0d\u7a0e\u7533\u544a\u30fb\u7d0d\u4ed8\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u306f\u3001\u7d0d\u7a0e\u8a18\u9332\u306e\u7533\u544a\u3001\u7d0d\u4ed8\u3001\u4fdd\u7ba1\u7fa9\u52d9\u304c\u660e\u78ba\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6ede\u7d0d\u7a0e\u3001\u9084\u4ed8\u9045\u5ef6\u3001\u3042\u308b\u3044\u306f\u7d0d\u7a0e\u7533\u544a\u6642\u306e\u884c\u653f\u7f70\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\ud83d\udc49\u6ce8\uff1a\u4f1a\u8a08\u8a18\u9332\u306e\u4f5c\u6210\u304a\u3088\u3073\u691c\u8a3c\u306f\u3001\u8cc7\u683c\u3092\u6709\u3057\u3001\u8a8d\u53ef\u3092\u53d7\u3051\u305f\u6709\u80fd\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u307f\u304c\u3001\u5408\u610f\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306f\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3092\u9078\u629e\u3059\u308b\u969b\u306b\u3001\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u80fd\u529b\u3068\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u6982\u8981\u8868\uff08\u53c2\u8003\uff09:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u66f8\u985e<\/td>\n<td>\u30b3\u30f3\u30c6\u30f3\u30c4<\/td>\n<td>\u4f01\u696d\u3078\u306e\u5f71\u97ff<\/td>\n<\/tr>\n<tr>\n<td>\u4f1a\u8a08\u6cd5 2015<\/td>\n<td>\u4f1a\u8a08\u5e33\u7c3f\u53ca\u3073\u66f8\u985e\u306e\u958b\u793a\u3001\u8a18\u9332\u3001\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u898f\u5247\u3002<\/td>\n<td>\u4f01\u696d\u306f\u3001\u76e3\u67fb\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u8ca1\u52d9\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u6587\u66f8\u3092\u6e96\u5099\u3057\u3001\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>TT200 \/ TT133<\/td>\n<td>\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u51e6\u7406\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u30b5\u30f3\u30d7\u30eb\u5e33\u7c3f\u3001\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\uff09<\/td>\n<td>\u4f01\u696d\u304c\u9069\u5207\u306a\u4f1a\u8a08\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3068\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u30a8\u30e9\u30fc\u3092\u56de\u907f\u3067\u304d\u308b\u3088\u3046\u306b\u652f\u63f4\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>2019\u5e74\u7a0e\u52d9\u884c\u653f\u6cd5<\/td>\n<td>\u7a0e\u52d9\u8a18\u9332\u306e\u7533\u544a\u3001\u63d0\u51fa\u3001\u4fdd\u7ba1\u306b\u95a2\u3059\u308b\u898f\u5236\u3002<\/td>\n<td>\u7a0e\u91d1\u306e\u7cbe\u7b97\u6642\u306b\u76f4\u63a5\u5f71\u97ff\u3057\u307e\u3059\u3002\u4f01\u696d\u306f\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u66f8\u985e\u3084\u8a18\u9332\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f01\u696d\u5411\u3051\u306e\u63d0\u6848: \u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306b\u7f72\u540d\u3059\u308b\u524d\u306b\u4e0a\u8a18\u306e\u898f\u5236\u3092\u78ba\u8a8d\u3057\u3001\u6cd5\u5f8b\u3068\u60c5\u5831\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u305d\u306e\u80fd\u529b\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\uff08\u3042\u308b\u5834\u5408\uff09\u3001\u304a\u3088\u3073\u8a18\u9332\u4fdd\u6301\u624b\u9806\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3088\u3046\u8981\u6c42\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>3. 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200\uff09\u306b\u57fa\u3065\u304d\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u4f7f\u7528\u3057\u3066\u884c\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4f1d\u7968\u306e\u5165\u529b\u3001\u8cbb\u7528\u306e\u914d\u8ce6\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3001\u4ed5\u639b\u54c1\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cbb\u7528\u306e\u914d\u8ce6\u306a\u3069\u3067\u3059\u3002\u3054\u8981\u671b\u306b\u5fdc\u3058\u3066\u3001MISA\u3001Fast\u3001Bravo\u306a\u3069\u306e\u4e00\u822c\u7684\u306a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3082\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/li>\n<li>\u8a73\u7d30\u5143\u5e33\u3068\u8981\u7d04\u5143\u5e33\u3092\u7ba1\u7406\u3057\u307e\u3059\u3002\u73fe\u91d1\u5143\u5e33\u3001\u9280\u884c\u5143\u5e33\u3001\u58f2\u639b\u91d1\/\u8cb7\u639b\u91d1\u5143\u5e33\u3001\u5728\u5eab\u5143\u5e33\u3092\u898f\u5b9a\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306b\u5f93\u3063\u3066\u7ba1\u7406\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u304c\u30bf\u30a4\u30e0\u30ea\u30fc\u306b\u76e3\u8996\u3067\u304d\u308b\u3088\u3046\u306b\u6708\u6b21\/\u56db\u534a\u671f\u306e\u8981\u7d04\u30ec\u30dd\u30fc\u30c8\u3092\u751f\u6210\u3057\u307e\u3059\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u8abf\u6574: 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\u30ec\u30dd\u30fc\u30c8\u3092\u5b9a\u671f\u7684\u306b\u6e96\u5099\u3057\u3001\u691c\u67fb\/\u76e3\u67fb\u306b\u5fc5\u8981\u306a\u5834\u5408\u306b\u30ec\u30dd\u30fc\u30c8\u306e\u63d0\u51fa\u3084\u6587\u66f8\u306e\u4f5c\u6210\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u5b9f\u4f8b\uff08\u30df\u30cb\u30b1\u30fc\u30b9\uff09\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306e\u3042\u308b\u5546\u793e\u306f\u3001\u9867\u5ba2\u3078\u306e\u58f2\u639b\u91d1\u306e\u5b9a\u671f\u7684\u306a\u6b8b\u9ad8\u8abf\u6574\u304c\u4e0d\u5341\u5206\u306a\u72b6\u6cc1\u306b\u9665\u308a\u3001\u4e0d\u826f\u50b5\u6a29\u6bd4\u7387\u304c\u7d0412%\u306b\u9054\u3057\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u60aa\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u5f53\u793e\u306e\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5c0e\u5165\u3057\u305f\u3053\u3068\u3067\u3001\u540c\u793e\u306f\u8a73\u7d30\u306a\u58f2\u639b\u91d1\u660e\u7d30\u66f8\u3001\u6708\u6b21\u6b8b\u9ad8\u8abf\u6574\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u305d\u3057\u3066\u8ffd\u8de1\u30d7\u30ed\u30bb\u30b9\u3092\u5165\u624b\u3057\u30016\u30f6\u6708\u4ee5\u5185\u306b\u4e0d\u826f\u50b5\u6a29\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3057\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u6539\u5584\u306b\u6210\u529f\u3057\u307e\u3057\u305f\uff08\u6539\u5584\u306e\u7a0b\u5ea6\u306f\u696d\u7a2e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\uff09\u3002<\/p>\n<p><strong>\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u4f01\u696d\u304c\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8:<\/strong><\/p>\n<ul>\n<li>\u6708\/\u56db\u534a\u671f\u306e\u8acb\u6c42\u66f8\u304a\u3088\u3073\u8cfc\u5165\/\u8ca9\u58f2\u6587\u66f8\uff08\u30aa\u30ea\u30b8\u30ca\u30eb\u307e\u305f\u306f\u30af\u30ea\u30a2\u30b9\u30ad\u30e3\u30f3\u30d5\u30a1\u30a4\u30eb\uff09\u3002<\/li>\n<li>\u7d66\u4e0e\u8a08\u7b97\u66f8\u3001\u96c7\u7528\u5951\u7d04\u66f8\u3001\u7d66\u4e0e\u8a08\u7b97\u306e\u4ed8\u9332\uff08\u7d66\u4e0e\u8a08\u7b97\u66f8\u304c\u3042\u308b\u5834\u5408\uff09\u3002<\/li>\n<li>\u73fe\u5728\u306e\u8a18\u9332\uff08\u3042\u308b\u5834\u5408\uff09\u3001\u58f2\u8cb7\u5951\u7d04\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u5951\u7d04\u3002<\/li>\n<li>\u78ba\u8a8d\u306b\u306f\u3001\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3001\u9818\u53ce\u66f8\/\u652f\u6255\u3044\u660e\u7d30\u66f8\u3001\u5728\u5eab\u30ea\u30b9\u30c8\u3001\u305d\u306e\u4ed6\u306e\u95a2\u9023\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>\u8ffd\u52a0\u306e\u3054\u63d0\u6848\uff1a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff08PDF\uff09\u3068\u30aa\u30f3\u30e9\u30a4\u30f3\u66f8\u985e\u63d0\u51fa\u306e\u624b\u9806\u66f8\u3092\u3054\u7528\u610f\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u304a\u5ba2\u69d8\u306e\u6642\u9593\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002PMH\u306e\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3067\u306f\u3001\u304a\u5ba2\u69d8\u306b\u6700\u9069\u306a\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u3054\u63d0\u6848\u3057\u3001\u5951\u7d04\u7de0\u7d50\u524d\u306b\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u8ca1\u52d9\u5831\u544a\u66f8\u306e\u30b5\u30f3\u30d7\u30eb\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h2>5. \u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u30d7\u30ed\u30bb\u30b9<\/h2>\n<ol>\n<li>\u4f01\u696d\u304b\u3089\u306e\u66f8\u985e\u53d7\u9818\uff1a\u30aa\u30f3\u30e9\u30a4\u30f3\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u3001\u66f8\u985e\u306e\u7d19\u30b3\u30d4\u30fc\u307e\u305f\u306f\u30b9\u30ad\u30e3\u30f3\u30d5\u30a1\u30a4\u30eb\u3092\u53d7\u9818\u3057\u307e\u3059\u3002\u53d7\u9818\u5f8c\u3001PMH\u306f\u66f8\u985e\u5165\u529b\u30d5\u30a9\u30fc\u30e0\u3092\u4f5c\u6210\u3057\u3001\u9867\u5ba2\u60c5\u5831\u3001\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u7bc4\u56f2\u3001\u304a\u3088\u3073\u5177\u4f53\u7684\u306a\u8981\u4ef6\u3092\u8a18\u9332\u3057\u307e\u3059\u3002\u521d\u56de\u5fdc\u7b54\u6642\u9593\u306f24\u55b6\u696d\u6642\u9593\u4ee5\u5185\u3067\u3059\u3002\uff08\u5165\u529b\uff1a\u66f8\u985e\uff0f\u30b9\u30ad\u30e3\u30f3\u3001\u51fa\u529b\uff1a\u5165\u529b\u30d5\u30a9\u30fc\u30e0\u3001\u53d7\u9818\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\uff09\u3002<\/li>\n<li>\u5206\u985e \u2013 \u691c\u8a3c \u2013 \u6a19\u6e96\u5316\uff1aPMH\u306f\u3001\u66f8\u985e\u3092\u7a2e\u985e\u5225\uff08VAT\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\uff0f\u652f\u6255\u4f1d\u7968\u3001\u5951\u7d04\u66f8\uff09\u306b\u5206\u985e\u3057\u3001\u305d\u306e\u6709\u52b9\u6027\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\u3001\u65e5\u4ed8\u3001\u7f72\u540d\uff09\u3092\u78ba\u8a8d\u3057\u3001\u30c7\u30fc\u30bf\u5165\u529b\u524d\u306b\u60c5\u5831\u3092\u6a19\u6e96\u5316\u3057\u307e\u3059\u3002\u4f1a\u8a08\u30df\u30b9\u3092\u524a\u6e1b\u3057\u3001\u4f1a\u8a08\u8a18\u9332\u304c\u4f1a\u8a08\uff0f\u7a0e\u52d9\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u30c7\u30fc\u30bf\u5165\u529b\u3068\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u9069\u5207\u306a\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 (MISA\u3001Fast\u3001Bravo\u3001\u307e\u305f\u306f\u4f01\u696d\u56fa\u6709\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2) \u3092\u4f7f\u7528\u3057\u3066\u5b9f\u884c\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u6587\u66f8\u306e\u5165\u529b\u3001\u8cbb\u7528\u306e\u5272\u308a\u5f53\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u3001Circular 133\/Circular 200 \u306b\u5f93\u3063\u305f\u8abf\u6574\u30a8\u30f3\u30c8\u30ea\u306e\u5b9f\u884c\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u51e6\u7406\u6642\u9593\u306f\u3001\u6587\u66f8\u306e\u91cf\u3068\u7f72\u540d\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9 \u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u8a73\u7d30\u5143\u5e33\u3068\u6982\u8981\u5143\u5e33\u3092\u7dad\u6301\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u5143\u5e33\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u66f4\u65b0\u3055\u308c\u3001\u30d3\u30b8\u30cd\u30b9\u3067\u76e3\u8996\u3057\u3066\u30ec\u30dd\u30fc\u30c8\u63d0\u51fa\u306e\u57fa\u790e\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u305f\u3081\u306e\u5b9a\u671f\u7684\u306a\u6982\u8981\u30ec\u30dd\u30fc\u30c8 (\u6708\u6b21\/\u56db\u534a\u671f\u3054\u3068) \u304c\u751f\u6210\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u9280\u884c\u3001\u7a0e\u52d9\u5f53\u5c40\u3001\u9867\u5ba2\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3068\u306e\u30c7\u30fc\u30bf\u7167\u5408\uff1aPMH\u306f\u3001\u9280\u884c\u53d6\u5f15\u660e\u7d30\u66f8\u3068\u5143\u5e33\u306e\u6574\u5408\u6027\u3092\u78ba\u8a8d\u3057\u3001\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u8cb7\u639b\u91d1\u3092\u7167\u5408\u3057\u3001\u4e0d\u4e00\u81f4\u3092\u51e6\u7406\u3057\u307e\u3059\u3002\u7167\u5408\u7d50\u679c\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8aac\u660e\u306e\u305f\u3081\u306b\u5831\u544a\u66f8\u306b\u6dfb\u4ed8\u3055\u308c\u308b\u88dc\u8db3\u8cc7\u6599\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u4f1a\u8a08\u5831\u544a\u66f8\u306e\u5f15\u304d\u6e21\u3057\uff1a\u6708\u6b21\uff0f\u56db\u534a\u671f\uff0f\u5e74\u6b21\u30d9\u30fc\u30b9\u306e\u9023\u7d50\u5831\u544a\u66f8\u3001\u30c7\u30fc\u30bf\u30d5\u30a1\u30a4\u30eb\uff08Excel\u307e\u305f\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304b\u3089\u306e\u30a8\u30af\u30b9\u30dd\u30fc\u30c8\uff09\u3001\u539f\u672c\u8a18\u9332\u306e\u4fdd\u7ba1\u65b9\u6cd5\u3001\u30b3\u30b9\u30c8\u7ba1\u7406\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u5f15\u304d\u6e21\u3057\u6642\u671f\u3068\u5831\u544a\u66f8\u63d0\u51fa\u65b9\u6cd5\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\uff0f\u5bfe\u9762\uff09\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3067\u5408\u610f\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<h3>6. \u30c0\u30ca\u30f3\u5e02\u3067\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h3>\n<ul>\n<li>\u6cd5\u5f8b\u3092\u9075\u5b88\u3057\u3001\u9069\u5207\u306b\u7dad\u6301\u3055\u308c\u305f\u4f1a\u8a08\u8a18\u9332\u306f\u3001\u4f01\u696d\u304c\u7a0e\u52d9\u76e3\u67fb\u4e2d\u306b\u7f70\u91d1\u3092\u79d1\u3055\u308c\u308b\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u3001\u5831\u544a\u624b\u9806\u304c\u8981\u6c42\u901a\u308a\u306b\u9075\u5b88\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/li>\n<li>\u6a19\u6e96\u7684\u3067\u900f\u660e\u6027\u306e\u9ad8\u3044\u4f1a\u8a08\u8a18\u9332- \u9069\u5207\u306a\u4f1a\u8a08\u898f\u5247 (Circular 133\/Circular 200) \u306b\u5f93\u3063\u3066\u5b9f\u88c5\u3055\u308c\u3001\u30ec\u30dd\u30fc\u30c8\u304c\u8ca1\u52d9\u72b6\u6cc1\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3057\u3001\u6c7a\u6e08\u3084\u76e3\u67fb\u306e\u969b\u306e\u6bd4\u8f03\u3092\u5bb9\u6613\u306b\u3057\u307e\u3059\u3002<\/li>\n<li>\u30b3\u30b9\u30c8\u524a\u6e1b- \u793e\u5185\u306e\u4f1a\u8a08\u30c1\u30fc\u30e0\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\uff08\u7d66\u4e0e\u3001\u793e\u4f1a\u4fdd\u967a\u3001\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\uff09\u3068\u6bd4\u8f03\u3057\u3066\u3001\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u4e88\u7b97\u3092\u6700\u9069\u5316\u3057\u3001\u56fa\u5b9a\u8cbb\u3092\u67d4\u8edf\u306a\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528\u306b\u79fb\u884c\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u54c1\u8cea\u7ba1\u7406\u30e1\u30c8\u30ea\u30af\u30b9\uff08\u6a19\u6e96\u5316\u3055\u308c\u305f\u30ec\u30dd\u30fc\u30c8\u3068\u660e\u78ba\u306a\u30c7\u30fc\u30bf\uff09\u306f\u3001\u7d4c\u55b6\u9663\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3084\u58f2\u639b\u91d1\u3092\u8ffd\u8de1\u3057\u3001\u90e8\u9580\u307e\u305f\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u5225\u306b\u30b3\u30b9\u30c8\u3092\u5206\u6790\u3057\u3066\u3001\u8ce2\u660e\u306a\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/li>\n<li>\u7a0e\u91d1\u3092\u7cbe\u7b97\u3059\u308b\u969b\u306e\u5b89\u5fc3- \u304d\u3061\u3093\u3068\u3057\u305f\u4f1a\u8a08\u8a18\u9332\u3001\u5b8c\u5168\u306a\u66f8\u985e\u3001\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u8981\u8acb\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8aac\u660e\u30b5\u30dd\u30fc\u30c8\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308a\u3001\u8ffd\u5fb4\u7a0e\u3084\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u7c21\u5358\u306a\u6bd4\u8f03\uff1a\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0\u3068\u793e\u5185\u4f1a\u8a08<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td>\u57fa\u6e96<\/td>\n<td>\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08<\/td>\n<td>\u793e\u5185\u4f1a\u8a08\u62c5\u5f53\u8005\uff08\u30d5\u30eb\u30bf\u30a4\u30e0\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u8cbb\u7528<\/td>\n<td>\u901a\u5e38\u3001\u7d66\u4e0e\uff0b\u793e\u4f1a\u4fdd\u967a\uff0b\u7814\u4fee\u306e\u5408\u8a08\u8cbb\u7528\u3088\u308a\u3082\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/td>\n<td>\u8cc3\u91d1\u306b\u4f9d\u5b58\u3059\u308b\u9ad8\u3044\u56fa\u5b9a\u8cbb\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30ea\u30b9\u30af<\/td>\n<td>\u5c02\u9580\u77e5\u8b58\u3068\u6a19\u6e96\u5316\u3055\u308c\u305f\u624b\u9806\u306b\u3088\u308b\u524a\u6e1b\u3002<\/td>\n<td>\u500b\u4eba\u306e\u80fd\u529b\u306b\u4f9d\u5b58\u3057\u3001\u30a8\u30e9\u30fc\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u67d4\u8edf\u6027<\/td>\n<td>\u4f5c\u696d\u8ca0\u8377\u306b\u5408\u308f\u305b\u3066\u7c21\u5358\u306b\u8abf\u6574\u53ef\u80fd<\/td>\n<td>\u30dc\u30ea\u30e5\u30fc\u30e0\u304c\u5909\u52d5\u3059\u308b\u3068\u3059\u3050\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u691c\u67fb\u30fb\u76e3\u67fb\u652f\u63f4<\/td>\n<td>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5c02\u9580\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u63d0\u4f9b\u3055\u308c\u307e\u3059 (\u5951\u7d04\u306b\u5f93\u3063\u3066)\u3002<\/td>\n<td>\u793e\u5185\u3067\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u6df1\u3044\u5c02\u9580\u77e5\u8b58\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u63a8\u5968\u30d1\u30c3\u30b1\u30fc\u30b8\u30aa\u30d7\u30b7\u30e7\u30f3\uff1a\u6587\u66f8\u91cf\u306b\u5fdc\u3058\u305f\u30b3\u30b9\u30c8\u6700\u9069\u5316\u3068\u67d4\u8edf\u6027\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u304a\u9078\u3073\u304f\u3060\u3055\u3044\u3002\u5404\u90e8\u9580\u306b\u304a\u3051\u308b\u7dbf\u5bc6\u306a\u8ca1\u52d9\u7ba1\u7406\u3068\u53b3\u683c\u306a\u5185\u90e8\u7d71\u5236\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u793e\u5185\u30b9\u30bf\u30c3\u30d5\u3068\u5c02\u9580\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u7d44\u307f\u5408\u308f\u305b\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002PMH\u306f\u3001\u304a\u5ba2\u69d8\u306b\u6700\u9069\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u304a\u9078\u3073\u3044\u305f\u3060\u3051\u308b\u3088\u3046\u3001\u7121\u6599\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5229\u7528\u3044\u305f\u3060\u304f\u969b\u306e\u3054\u6ce8\u610f\uff1a\u4f01\u696d\u306f\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3068\u7dca\u5bc6\u306b\u9023\u643a\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u539f\u672c\u3001\u8a18\u9332\u3001\u307e\u305f\u306f\u30af\u30ea\u30a2\u30b9\u30ad\u30e3\u30f3\u30d5\u30a1\u30a4\u30eb\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3060\u304f\u3068\u3068\u3082\u306b\u3001\u7d0d\u54c1\u304a\u3088\u3073\u4fdd\u7ba1\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u53b3\u5b88\u3057\u3066\u3044\u305f\u3060\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001PMH\u306f\u4f1a\u8a08\u8a18\u9332\u3092\u8fc5\u901f\u304b\u3064\u6b63\u78ba\u306b\u4f5c\u6210\u3057\u3001\u4f1a\u8a08\u304a\u3088\u3073\u7a0e\u52d9\u898f\u5236\u306e\u9075\u5b88\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>7. 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\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u30b3\u30d4\u30fc\u307e\u305f\u306f\u30b9\u30ad\u30e3\u30f3\u3057\u305f\u30d5\u30a1\u30a4\u30eb\u3092\u63d0\u4f9b\u3059\u308b\u306e\u306b\u5354\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<p>\ud83d\udc49\u6700\u9069\u306a\u7d50\u679c\u3092\u5f97\u308b\u306b\u306f\u3001\u4f01\u696d\uff08\u4f1a\u793e\u3001\u8ca1\u52d9\u7ba1\u7406\u3092\u884c\u3046\u500b\u4eba\uff09\u306f\u8cac\u4efb\u3092\u660e\u78ba\u306b\u5b9a\u7fa9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u793e\u5185\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u3001\u4fdd\u7ba1\u3001\u4e88\u5099\u7684\u306a\u8abf\u6574\u3092\u62c5\u5f53\u3057\u3001\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u8a73\u7d30\u306a\u30c7\u30fc\u30bf\u5165\u529b\u3001\u7c3f\u8a18\u3001\u5831\u544a\u696d\u52d9\u3092\u62c5\u5f53\u3057\u307e\u3059\u3002PMH\u306f\u3001\u4e21\u8005\u9593\u306e\u9023\u643a\u3057\u305f\u5b9f\u88c5\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306eSLA\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3068\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u914d\u4fe1\u624b\u9806\u3092\u5099\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>9. \u30b5\u30fc\u30d3\u30b9\u4fa1\u683c\u8868\uff08\u53c2\u8003\uff09<\/h2>\n<p>\u4e0b\u8a18\u306f\u3001\u5305\u62ec\u7684\u306a\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u8cbb\u7528\u3092\u6982\u7b97\u3059\u308b\u305f\u3081\u306e\u53c2\u8003\u4fa1\u683c\u8868\u3067\u3059\u3002\u5b9f\u969b\u306e\u4fa1\u683c\u306f\u3001\u66f8\u985e\u306e\u6570\u3001\u53d6\u5f15\u306e\u8907\u96d1\u3055\uff08\u56fa\u5b9a\u8cc7\u7523\u3001\u8f38\u51fa\u5165\u3001\u7d66\u4e0e\u8a08\u7b97\u306a\u3069\uff09\u3001Circular 133\/Circular 200\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u8981\u4ef6\u3001\u305d\u3057\u3066\u691c\u67fb\u30fb\u76e3\u67fb\u6642\u306b\u5fc5\u8981\u306a\u30b5\u30dd\u30fc\u30c8\u306e\u30ec\u30d9\u30eb\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u8cb4\u793e\u306e\u72b6\u6cc1\u306b\u57fa\u3065\u3044\u305f\u6b63\u78ba\u306a\u304a\u898b\u7a4d\u3082\u308a\u3092\u3054\u5e0c\u671b\u306e\u65b9\u306f\u3001PMH\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002PMH\u304c24\u6642\u9593\u4ee5\u5185\u306b\u8abf\u67fb\u3092\u884c\u3044\u3001\u3054\u56de\u7b54\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8<\/td>\n<td>\u6587\u66f8\u756a\u53f7<\/td>\n<td>\u4ed5\u4e8b\u5185\u5bb9<\/td>\n<td>\u53c2\u8003\u4fa1\u683c\uff08VND\/\u6708\uff09<\/td>\n<td>\u6ce8\u8a18<\/td>\n<\/tr>\n<tr>\n<td>\u5c0f\u3055\u306a\u30d1\u30c3\u30b1\u30fc\u30b8<\/td>\n<td>50\u6b73\u672a\u6e80<\/td>\n<td>\u66f8\u985e\u306e\u53d7\u9818\u30fb\u5206\u985e\u3001\u57fa\u672c\u7684\u306a\u30c7\u30fc\u30bf\u5165\u529b\u3001\u6708\u6b21\u30b5\u30de\u30ea\u30fc\u30ec\u30dd\u30fc\u30c8\uff08\u8907\u96d1\u306a\u56fa\u5b9a\u8cc7\u7523\u3092\u6301\u305f\u306a\u3044\u4e2d\u5c0f\u96f6\u7d30\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\uff09<\/td>\n<td>2,000,000\uff5e4,000,000<\/td>\n<td>\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u3001\u5c0f\u58f2\u5e97\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u4e2d\u578b\u30d1\u30c3\u30af<\/td>\n<td>50\uff5e150<\/td>\n<td>\u30c7\u30fc\u30bf\u5165\u529b\u3001\u58f2\u639b\u91d1\u8abf\u6574\u3001\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u5831\u544a\u3001\u57fa\u672c\u7684\u306a\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u30b5\u30dd\u30fc\u30c8\u3002<\/td>\n<td>4,000,000\uff5e9,000,000<\/td>\n<td>\u4e2d\u898f\u6a21\u306e\u5546\u696d\/\u30b5\u30fc\u30d3\u30b9\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td>\u5927\u578b\u30d1\u30c3\u30b1\u30fc\u30b8\uff08\u30aa\u30fc\u30eb\u30a4\u30f3\u30af\u30eb\u30fc\u30b7\u30d6\uff09<\/td>\n<td>150\u4ee5\u4e0a<\/td>\n<td>\u5b8c\u5168\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u6e96\u5099\u3057\u3001\u76e3\u67fb\u6587\u66f8\u3092\u5b8c\u6210\u3055\u305b\u3001\u7a0e\u52d9\u8abf\u67fb\/\u76e3\u67fb\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/td>\n<td>10,000,000\uff5e25,000,000\u4ee5\u4e0a<\/td>\n<td>\u591a\u69d8\u306a\u696d\u52d9\u3001\u5927\u898f\u6a21\u306a\u56fa\u5b9a\u8cc7\u7523\u3001\u5927\u898f\u6a21\u306a\u5f93\u696d\u54e1\u3092\u62b1\u3048\u308b\u4f01\u696d\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u4fa1\u683c\u306f\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4fa1\u683c\u306b\u95a2\u3059\u308b\u3054\u6ce8\u610f\uff1a\u4e0a\u8a18\u306e\u4fa1\u683c\u306f\u53c2\u8003\u4fa1\u683c\u3067\u3059\u3002\u6b63\u5f0f\u306a\u304a\u898b\u7a4d\u3082\u308a\u3092\u3054\u63d0\u4f9b\u3059\u308b\u969b\u306b\u306f\u3001VAT\u8acb\u6c42\u66f8\u306e\u6570\u3001\u652f\u6255\u4f1d\u7968\u306e\u6570\u3001\u7d66\u4e0e\u8a08\u7b97\u306e\u6709\u7121\u3001\u56fa\u5b9a\u8cc7\u7523\uff0f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8cbb\u7528\u306e\u914d\u8ce6\u306e\u6709\u7121\u3001Circular 133\u307e\u305f\u306fCircular 200\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\u7fa9\u52d9\u306e\u6709\u7121\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u30b5\u30dd\u30fc\u30c8\u30ec\u30d9\u30eb\u306a\u3069\u3092\u8003\u616e\u3057\u307e\u3059\u3002\u304a\u5ba2\u69d8\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u3066\u3001\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u307e\u305f\u306f\u67d4\u8edf\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u5178\u3068\u6761\u4ef6\uff1a 24\u6642\u9593\u4ee5\u5185\u306b\u7121\u6599\u304a\u898b\u7a4d\u3082\u308a\u3092\u3044\u305f\u3057\u307e\u3059\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002\u9577\u671f\u5951\u7d04\u306e\u5834\u5408\u306f\u5272\u5f15\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u6761\u4ef6\u306b\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u3001\u66f8\u985e\u9001\u4ed8\u6761\u4ef6\u3001\u652f\u6255\u3044\u6761\u4ef6\u3001\u79d8\u5bc6\u4fdd\u6301\u5951\u7d04\uff08NDA\uff09\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>10. \u30b5\u30fc\u30d3\u30b9\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8<\/h3>\n<ul>\n<li>\u6cd5\u7684\u898f\u5236\u304a\u3088\u3073\u9069\u7528\u3055\u308c\u308b\u624b\u9806 (Circular 133\/Circular 200) \u306b\u5f93\u3063\u3066\u9069\u5207\u306a\u4f1a\u8a08\u8a18\u9332\u3092\u7dad\u6301\u3057\u307e\u3059\u3002<\/li>\n<li>\u5f0a\u793e\u306e\u30d7\u30ed\u306e\u4f1a\u8a08\u58eb\u30c1\u30fc\u30e0\u306f\u6570\u591a\u304f\u306e\u4f01\u696d\u3067\u52e4\u52d9\u3057\u305f\u7d4c\u9a13\u304c\u3042\u308a\u3001\u7a0e\u6cd5\u3084\u7a0e\u8981\u4ef6\u3092\u5fb9\u5e95\u7684\u306b\u7406\u89e3\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u6b63\u78ba\u3067\u900f\u660e\u6027\u304c\u3042\u308a\u3001\u5b89\u5168\u306a\u30c7\u30fc\u30bf: \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u624b\u9806\u306e\u5b9f\u88c5\u3001\u5b9a\u671f\u7684\u306a\u30d0\u30c3\u30af\u30a2\u30c3\u30d7\u3001\u304a\u3088\u3073\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u79d8\u5bc6\u4fdd\u6301\u5951\u7d04 (NDA) \u3078\u306e\u7f72\u540d\u3002<\/li>\n<li>\u7a0e\u52d9\u76e3\u67fb\u30fb\u67fb\u5bdf\u6642\u306e\u4f01\u696d\u30b5\u30dd\u30fc\u30c8\uff1a\u5951\u7d04\u66f8\u306b\u57fa\u3065\u304d\u3001\u66f8\u985e\u4f5c\u6210\u3001\u30c7\u30fc\u30bf\u8aac\u660e\u3001\u540c\u884c\u7b49\u3092\u884c\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u8a73\u7d30\u306a\u304a\u898b\u7a4d\u3082\u308a\uff08\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u4f1a\u8a08\u30d1\u30c3\u30b1\u30fc\u30b8\u307e\u305f\u306f\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u3054\u5e0c\u671b\u3067\u3059\u304b\uff1f \u6708\u9593\u6587\u66f8\u6570\u3001\u53d6\u5f15\u306e\u7a2e\u985e\uff08\u56fa\u5b9a\u8cc7\u7523\u3001\u8f38\u51fa\u5165\u3001\u7d66\u4e0e\u8a08\u7b97\uff09\u3001\u5831\u544a\u8981\u4ef6\u306a\u3069\u3092\u3054\u63d0\u4f9b\u304f\u3060\u3055\u3044\u3002PMH\u304c\u304a\u5ba2\u69d8\u306e\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u300124\u6642\u9593\u4ee5\u5185\u306b\u304a\u898b\u7a4d\u3082\u308a\u3092\u9001\u4fe1\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cb4\u793e\u304c\u7279\u5b9a\u306e\u6587\u66f8\uff08\u6708\u9593\u6587\u66f8\u6570\u3001\u53d6\u5f15\u30bf\u30a4\u30d7\u3001\u4f7f\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff09\u306b\u57fa\u3065\u3044\u3066\u8a73\u7d30\u306a\u4fa1\u683c\u8868\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u9023\u7d61\u5148\u60c5\u5831\u3092\u3054\u63d0\u4f9b\u304f\u3060\u3055\u3044\u3002PMH \u304c\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u300124 \u55b6\u696d\u6642\u9593\u4ee5\u5185\u306b\u898b\u7a4d\u308a\u3092\u9001\u4fe1\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3>11. \u7d50\u8ad6\u3068CTA<\/h3>\n<p>\u8981\u7d04\u3059\u308b\u3068\u3001\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306f\u4f01\u696d\u306b 3 \u3064\u306e\u5b9f\u7528\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6cd5\u5f8b\u3092\u9075\u5b88\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002<\/li>\n<li>\u793e\u5185\u306b\u4f1a\u8a08\u30c1\u30fc\u30e0\u3092\u7dad\u6301\u3059\u308b\u5834\u5408\u306b\u6bd4\u3079\u3066\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3067\u304d\u307e\u3059\u3002<\/li>\n<li>\u6b63\u78ba\u306a\u8ca1\u52d9\u7ba1\u7406\u3068\u5831\u544a\u306e\u305f\u3081\u306b\u900f\u660e\u6027\u306e\u9ad8\u3044\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u7d4c\u55b6\u9663\u306f\u8fc5\u901f\u306a\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>PMH \u306f\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306e\u6570\u591a\u304f\u306e\u4f01\u696d\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304d\u305f\u5c02\u9580\u7684\u306a\u30b5\u30fc\u30d3\u30b9\u3068\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u3001\u9069\u5207\u306a\u30b5\u30fc\u30d3\u30b9 \u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u63d0\u4f9b\u3001\u30c7\u30fc\u30bf \u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306e\u78ba\u4fdd\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u30b5\u30dd\u30fc\u30c8\u3068\u8aac\u660e\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u5c3d\u529b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\ud83d\udc49\u4eca\u3059\u3050\u59cb\u3081\u305f\u3044\u3067\u3059\u304b\uff1f30\u5206\u306e\u7121\u6599\u76f8\u8ac7\u306824\u6642\u9593\u4ee5\u5185\u306b\u304a\u898b\u7a4d\u3082\u308a\u3092\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002\u304a\u96fb\u8a71\u3001\u30e1\u30fc\u30eb\u3001\u307e\u305f\u306f\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306e\u30d5\u30a9\u30fc\u30e0\u304b\u3089\u3001\u30b1\u30fc\u30b9\u306e\u8a73\u7d30\uff08\u66f8\u985e\u756a\u53f7\uff0f\u6708\u3001\u53d6\u5f15\u306e\u7a2e\u985e\u3001\u5831\u544a\u8981\u4ef6\uff09\u3092\u304a\u77e5\u3089\u305b\u304f\u3060\u3055\u3044\u3002PMH\u304c\u3059\u3050\u306b\u8abf\u67fb\u3092\u884c\u3044\u3001\u30b5\u30dd\u30fc\u30c8\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3>12. FAQ \u2013 \u3088\u304f\u3042\u308b\u8cea\u554f<\/h3>\n<p><strong>12.1. \u4e2d\u5c0f\u4f01\u696d\u306f\u4f1a\u8a08\u8a18\u9332\u3092\u4fdd\u5b58\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304b?<\/strong><\/p>\n<p>\u306f\u3044\u3002\u73fe\u884c\u306e\u898f\u5236\uff08\u4f1a\u8a08\u6cd5\u304a\u3088\u3073\u901a\u9054\uff09\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u306f\u4f1a\u8a08\u5e33\u7c3f\u3092\u958b\u793a\u3057\u3001\u4fdd\u7ba1\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u5229\u7528\u306e\u5834\u5408\u3067\u3082\u3001\u4f01\u696d\u306f\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u539f\u672c\u3092\u4fdd\u7ba1\u3057\u3001\u8a18\u5e33\u3001\u5831\u544a\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304c\u78ba\u5b9f\u306b\u884c\u308f\u308c\u308b\u3088\u3046\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u5354\u529b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>12.2. 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\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u304b?<\/strong><\/p>\n<p>\u901a\u5e38\u306f\u53ef\u80fd\u3067\u3059\u3002\u4f1a\u8a08\u8a18\u9332\u306f\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u57fa\u790e\u3068\u306a\u308a\u307e\u3059\u3002\u591a\u304f\u306e\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u30d1\u30c3\u30b1\u30fc\u30b8\u306b\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u3068\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u76e3\u67fb\u66f8\u985e\u306e\u4f5c\u6210\u652f\u63f4\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u304a\u898b\u7a4d\u3082\u308a\u3092\u3054\u4f9d\u983c\u306e\u969b\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u3082\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u3054\u6307\u5b9a\u304f\u3060\u3055\u3044\u3002PMH\u304c\u6700\u9069\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u3054\u63d0\u6848\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>12.4. 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200\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u5fc5\u8981\u6027\u3001\u305d\u3057\u3066\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u5fc5\u8981\u306a\u30b5\u30dd\u30fc\u30c8\u30ec\u30d9\u30eb\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u4e0a\u8a18\u306e\u6599\u91d1\u8868\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304f\u304b\u3001\u30b5\u30f3\u30d7\u30eb\u6587\u66f8\u3092\u3054\u63d0\u4f9b\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u8a73\u7d30\u306a\u304a\u898b\u7a4d\u3082\u308a\u3092\u304a\u9001\u308a\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>12.5. \u4f1a\u793e\u304c\u3059\u3067\u306b\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9\u3092\u5916\u90e8\u59d4\u8a17\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u793e\u5185\u4f1a\u8a08\u306f\u5fc5\u8981\u3067\u3059\u304b?<\/strong><\/p>\n<p>\u306f\u3044\u3002\u793e\u5185\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u66f8\u985e\u306e\u63d0\u4f9b\u3001\u539f\u672c\u4fdd\u7ba1\u3001\u305d\u3057\u3066\u5408\u610f\u3055\u308c\u305f\u7ba1\u7406\u696d\u52d9\uff08\u4eee\u6c7a\u7b97\u3001\u68da\u5378\u3001\u66f8\u985e\u306e\u53d7\u6e21\u30fb\u53d7\u9818\uff09\u306b\u304a\u3044\u3066\u9023\u643a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u9023\u643a\u306b\u3088\u308a\u3001\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u304c\u5186\u6ed1\u306b\u904b\u55b6\u3055\u308c\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u304b\u3064\u6b63\u78ba\u306a\u7c3f\u8a18\u51e6\u7406\u304c\u5b9f\u73fe\u3057\u307e\u3059\u3002<\/p>\n<p><strong>12.6. 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\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\/\u65b0\u898f\u8a2d\u7acb\u306e\u4f01\u696d\u3067\u3059\u304c\u3001\u3069\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u304b\u3089\u59cb\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b?<\/strong><\/p>\n<p>\u65b0\u898f\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u306f\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u306e\u305f\u3081\u5c0f\u898f\u6a21\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u304b\u3089\u59cb\u3081\u3001\u66f8\u985e\u91cf\u306e\u5897\u52a0\u306b\u5408\u308f\u305b\u3066\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002PMH\u306f\u3001\u30b3\u30b9\u30c8\u306e\u6700\u9069\u5316\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u898f\u5236\u306e\u9075\u5b88\u3001\u6f5c\u5728\u7684\u306a\u554f\u984c\u306e\u56de\u907f\u306b\u5f79\u7acb\u3064\u6700\u9069\u306a\u30d1\u30c3\u30b1\u30fc\u30b8\u3092\u3054\u63d0\u6848\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p><strong>12.8. \u3053\u306e\u30b5\u30fc\u30d3\u30b9\u306f\u7a0e\u91d1\u306e\u9084\u4ed8\u3084\u6ede\u7d0d\u91d1\u306e\u51e6\u7406\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u3044\u307e\u3059\u304b?<\/strong><\/p>\n<p>PMH\u3092\u542b\u3080\u591a\u304f\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u4e8b\u60c5\u8aac\u660e\u3001\u9084\u4ed8\u7533\u8acb\u66f8\u985e\u306e\u4f5c\u6210\u3001\u5951\u7d04\u66f8\u3067\u5408\u610f\u3055\u308c\u305f\u7a0e\u91d1\u306e\u5fb4\u53ce\u652f\u63f4\u306a\u3069\u3001\u69d8\u3005\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u898b\u7a4d\u3082\u308a\u3092\u4f9d\u983c\u3059\u308b\u969b\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u8aa4\u89e3\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u8aac\u660e\u30fb\u9084\u4ed8\u306b\u95a2\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u7bc4\u56f2\u3092\u660e\u78ba\u306b\u63d0\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>PMH \u2013 \u4f1a\u8a08\u30fb\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u90e8\u9580<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u30c0\u30ca\u30f3\u5e02\u306b\u304a\u3051\u308b\u4f1a\u8a08\u7c3f\u8a18\u30b5\u30fc\u30d3\u30b9 \u7d4c\u55b6\u3001\u5831\u544a\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u305f\u3081\u306e\u660e\u78ba\u306a\u4f1a\u8a08\u8a18\u9332\u304c\u5fc5\u8981\u3067\u3059\u304b\uff1f\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306b\u3042\u308b\u5f53\u793e\u306e\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u304a\u5ba2\u69d8\u306e\u30d3\u30b8\u30cd\u30b9\u3092\u652f\u63f4\u3059\u308b\u5c02\u9580\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002 \u7c3f\u8a18\u306b\u304b\u304b\u308b\u6642\u9593\u3092\u7bc0\u7d04\u3057\u3001 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