\u5f93\u6765\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u304c\u81ea\u8eab\u306e\u9069\u5207\u6027\u306b\u3064\u3044\u3066\u81ea\u3089\u8a55\u4fa1\u3059\u308b\u3060\u3051\u3067\u3001
\n\u81ea\u793e\u3084\u59d4\u8a17\u5148\u3092\u542b\u3081\u3066\u305d\u306e\u4fe1\u983c\u6027\u3092\u62c5\u4fdd\u3057\u3066\u3044\u307e\u3057\u305f\u3002
\n\u3057\u304b\u3057\u8fd1\u5e74\u3001\u4e0d\u6b63\u4f1a\u8a08\u3084\u7c89\u98fe\u6c7a\u7b97\u3001\u91cd\u8981\u60c5\u5831\u306e\u6f0f\u6d29\u3084\u5927\u898f\u6a21\u30b7\u30b9\u30c6\u30e0\u969c\u5bb3\u3001
\n\u88fd\u54c1\u4e8b\u6545\u306b\u5bfe\u3059\u308b\u5de8\u984d\u8ce0\u511f\u8acb\u6c42\u3001\u5185\u90e8\u544a\u767a\u306a\u3069\u3001
\n\u4f01\u696d\u4fa1\u5024\u3084\u30d6\u30e9\u30f3\u30c9\u4fa1\u5024\u306b\u591a\u5927\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e8b\u8c61\u304c\u8d77\u3053\u3063\u3066\u3044\u307e\u3059\u3002
\n\u3053\u3046\u3057\u305f\u72b6\u6cc1\u4e0b\u3001\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u81ea\u5206\u305f\u3061\u306e\u5185\u90e8\u7ba1\u7406\u614b\u52e2\u304c\u9069\u5207\u3067\u3042\u308b\u3053\u3068\u3001
\n\u4f01\u696d\u304c\u9075\u5b88\u3059\u3079\u304d\u3055\u307e\u3056\u307e\u306a\u898f\u5236\u3084\u5236\u5ea6\u306a\u3069\u3078\u306e\u5bfe\u5fdc\u3001\u3059\u306a\u308f\u3061\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u3064\u3044\u3066
\n\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u306e\u8a55\u4fa1\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n
\uff1c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u306e\u5177\u4f53\u7684\u306a\u62c5\u5f53\u696d\u52d9\uff1e
\n\u4f1a\u8a08\u76e3\u67fb\u306b\u304a\u3051\u308b\u696d\u52d9
\n(1) \u8ca1\u52d9\u8af8\u8868\u76e3\u67fb
\n\u30fb\u52d8\u5b9a\u6b8b\u9ad8\u30fb\u53d6\u5f15\u306e\u691c\u8a3c\u4f5c\u696d\u88dc\u52a9(\u30b5\u30f3\u30d7\u30eb\u5bfe\u8c61\u306e\u7cbe\u67fb\u3001\u30b5\u30f3\u30d7\u30eb\u62bd\u51fa\u3001\u30ea\u30b9\u30c8\u4f5c\u6210\u3001\u30a8\u30d3\u30c7\u30f3\u30b9\u7167\u5408\u3001\u6587\u66f8\u5316)
\n\u30fb\u76e3\u67fb\u30c4\u30fc\u30eb(\u76e3\u67fb\u8abf\u66f8\u3084\u30a8\u30d3\u30c7\u30f3\u30b9\u3092\u683c\u7d0d\u3059\u308bDB)\u306e\u6e96\u5099\u30fb\u6700\u7d42\u5316\u306b\u5411\u3051\u305f\u30af\u30ed\u30fc\u30ba\u4f5c\u696d\u306e\u88dc\u52a9
\n\u30fb\u68da\u5378\u8cc7\u7523\u306e\u7acb\u4f1a\u88dc\u52a9
\n\u30fb\u9280\u884c\u30fb\u50b5\u6a29\u50b5\u52d9\u7b49\u306e\u6b8b\u9ad8\u78ba\u8a8d\u624b\u7d9a
\n\u30fb\u8ca1\u52d9\u8af8\u8868\u5206\u6790
\n\u30fb\u958b\u793a\u8cc7\u6599\u691c\u8a3c
\n\u30fb\u76e3\u67fb\u5831\u544a\u8cc7\u6599\u306e\u8349\u6848\u4f5c\u6210
\n(2) \u5185\u90e8\u7d71\u5236\u76e3\u67fb
\n\u30fb\u88ab\u76e3\u67fb\u4f1a\u793e\u304c\u69cb\u7bc9\u3059\u308b\u5185\u90e8\u7d71\u5236\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u88dc\u52a9(\u30d2\u30a2\u30ea\u30f3\u30b0\u7acb\u4f1a\u30fb\u8b70\u4e8b\u9332\u4f5c\u6210)
\n\u30fb\u5185\u90e8\u7d71\u5236\u306e\u691c\u8a3c\u88dc\u52a9(\u30b5\u30f3\u30d7\u30eb\u5bfe\u8c61\u306e\u7cbe\u67fb\uff5e\u6587\u66f8\u5316)<\/p>\n
\u30fbPwC\u3042\u3089\u305f\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u306e\u4f1a\u8a08\u58eb\u3068\u4e00\u7dd2\u306b\u4f1a\u8a08\u76e3\u67fb\u306e\u4ed5\u4e8b\u3092\u3059\u308b\u305f\u3081\u3001\u7d4c\u7406\u5b9f\u52d9\u306e\u7d4c\u9a13\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u77e5\u8b58\u30fb\u7d4c\u9a13\u3092\u6d3b\u304b\u3057\u306a\u304c\u3089\u4f1a\u8a08\u30fb\u76e3\u67fb\u3068\u3044\u3046\u65b0\u3057\u3044\u5074\u9762\u3092\u5b66\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002
\n\u30fbPwC\u306e\u4fdd\u6709\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306e\u30aa\u30fc\u30c7\u30a3\u30c3\u30c8\uff08\u76e3\u67fb\uff09\u30e1\u30bd\u30c9\u30ed\u30b8\u30fc\u3092\u5b66\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n
PwC\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3068\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u5c55\u958b\u3059\u308b\u5927\u624b\u65e5\u7cfb\u4f01\u696d\u3092\u306f\u3058\u3081\u3001
\n\u4e16\u754c\u7684\u306b\u6709\u540d\u306a\u5916\u8cc7\u7cfb\u4f01\u696d\u306e\u6848\u4ef6\u306b\u643a\u308f\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002
\n\u307e\u305f\u3001\u3055\u307e\u3056\u307e\u306a\u4f01\u696d\u30fb\u696d\u754c\u306b\u304a\u3051\u308b\u696d\u52d9\u306b\u95a2\u308f\u308b\u3053\u3068\u3067\u3001
\n\u30b7\u30b9\u30c6\u30e0\u3084\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u5bfe\u3059\u308b\u8996\u91ce\u3092\u5e83\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n
\u203b\u672c\u30dd\u30b8\u30b7\u30e7\u30f3\u306f\u3001PwC\u30d3\u30b8\u30cd\u30b9\u30a2\u30b7\u30e5\u30a2\u30e9\u30f3\u30b9\u5408\u540c\u4f1a\u793e\u3067\u306e\u96c7\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u5fc5\u9808\u8981\u4ef6
\n\u25a0\u7d4c\u7406\u7d4c\u9a13\u80053\u5e74\u4ee5\u4e0a
\n\u25a0\u7c3f\u8a182\u7d1a\u4ee5\u4e0a\u8cc7\u683c\u53d6\u5f97\u8005
\n\u203bPC\u30b9\u30ad\u30eb\u304c\u9ad8\u3044\u65b9\u3092\u6b53\u8fce\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n
\u4ee5\u4e0b\u304c\u3042\u308c\u3070\u3001\u5c1a\u53ef
\n\u25a0\u65e5\u672c\u3084\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u3092\u30c8\u30e9\u30a4\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u65b9\u3067\u3001\u7c3f\u8a18\uff11\u7d1a\u30ec\u30d9\u30eb\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u65b9
\n\u25a0\u82f1\u6587\u4f1a\u8a08\u306e\u77e5\u898b\u30fb\u7d4c\u9a13\u304c\u3042\u308b\u65b9
\n\u25a0\u6c7a\u7b97\u3084\u4f1a\u8a08\u76e3\u67fb\u306b\u95a2\u308f\u3063\u305f\u3053\u3068\u304c\u3042\u308b\u65b9<\/p>\n
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