{"id":9732,"date":"2023-04-21T08:55:09","date_gmt":"2023-04-20T23:55:09","guid":{"rendered":"https:\/\/www.sambuichi.jp\/?p=9732"},"modified":"2025-08-25T10:47:19","modified_gmt":"2025-08-25T01:47:19","slug":"%e6%97%a5%e6%9c%ac%e7%89%88%e3%82%b3%e3%82%a2%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e6%94%b9%e8%a8%82%e7%89%882","status":"publish","type":"post","link":"https:\/\/www.sambuichi.jp\/?p=9732","title":{"rendered":"\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9 \u30b2\u30fc\u30c8\u30a6\u30a7\u30a4(\u6539\u8a02\u7248)"},"content":{"rendered":"<p>Views: 477<\/p><div id=\"header\">\n<h1 style=\"text-align: left;\">\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9 \u30b2\u30fc\u30c8\u30a6\u30a7\u30a4<\/h1>\n<div id=\"toc\" class=\"toc2\">\n<div id=\"toctitle\">Table of Contents<\/div>\n<ul class=\"sectlevel1\">\n<li><a href=\"#_\u306f\u3058\u3081\u306b\">\u306f\u3058\u3081\u306b<\/a><\/li>\n<li><a href=\"#_\u30b3\u30f3\u30c6\u30ca\u306e\u7a4d\u307f\u66ff\u3048\u4f5c\u696d\u306b\u4f8b\u3048\u308c\u3070\">\u30b3\u30f3\u30c6\u30ca\u306e\u7a4d\u307f\u66ff\u3048\u4f5c\u696d\u306b\u4f8b\u3048\u308c\u3070<\/a><\/li>\n<li><a href=\"#_1_\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\">1. \u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb<\/a><\/li>\n<li><a href=\"#_1_1_\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\">1.1 \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb<\/a><\/li>\n<li><a href=\"#_1_2_\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8981\u7d20\">1.2 \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8981\u7d20<\/a><\/li>\n<li><a href=\"#_2_xml\u69cb\u6587\u3068xpath\">2. XML\u69cb\u6587\u3068XPath<\/a><\/li>\n<li><a href=\"#_\u89e3\u8aac_xml\u69cb\u6587\u3068xpath\u306e\u57fa\u672c\">[\u89e3\u8aac] XML\u69cb\u6587\u3068XPath\u306e\u57fa\u672c<\/a><\/li>\n<li><a href=\"#_xml\u306e\u57fa\u672c\">XML\u306e\u57fa\u672c<\/a><\/li>\n<li><a href=\"#_xpath\u306e\u57fa\u672c\">XPath\u306e\u57fa\u672c<\/a><\/li>\n<li><a href=\"#_xml\u69cb\u6587\u3068xpath\u306e\u4f7f\u3044\u65b9\">XML\u69cb\u6587\u3068XPath\u306e\u4f7f\u3044\u65b9<\/a><\/li>\n<li><a href=\"#_3_\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u3064\u3044\u3066\">3. \u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a href=\"#_4_\u6b27\u5dde\u898f\u683c\u306b\u304a\u3051\u308b\u7570\u306a\u308b\u69cb\u6587\u9593\u306e\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\">4. \u6b27\u5dde\u898f\u683c\u306b\u304a\u3051\u308b\u7570\u306a\u308b\u69cb\u6587\u9593\u306e\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0<\/a><\/li>\n<li><a href=\"#_5_\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\">5. \u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4<\/a><\/li>\n<li><a href=\"#_6_\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3068xbrl\">6. \u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3068XBRL<\/a><\/li>\n<li><a href=\"#_7_\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5951\u6a5f\u3068\u3059\u308b\u4f1a\u8a08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\">7. \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5951\u6a5f\u3068\u3059\u308b\u4f1a\u8a08\u306e\u30c7\u30b8\u30bf\u30eb\u5316<\/a><\/li>\n<li><a href=\"#_8_\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3068\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3068\u306f\">8. \u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3068\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3068\u306f<\/a><\/li>\n<li><a href=\"#_9_\u4f1a\u8a08\u60c5\u5831\u306e\u5171\u901a\u5316\u3068csv\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306e\u6a19\u6e96\u5316\">9. \u4f1a\u8a08\u60c5\u5831\u306e\u5171\u901a\u5316\u3068CSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306e\u6a19\u6e96\u5316<\/a><\/li>\n<li><a href=\"#_\u53c2\u8003_\u5148\u884c\u4e8b\u4f8b_\u5317\u6b27\u30b9\u30de\u30fc\u30c8\u653f\u5e9c\u30d3\u30b8\u30cd\u30b9\">\u53c2\u8003\uff1a \u5148\u884c\u4e8b\u4f8b \u5317\u6b27\u30b9\u30de\u30fc\u30c8\u653f\u5e9c\uff06\u30d3\u30b8\u30cd\u30b9<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div id=\"content_adoc\">\n<div id=\"preamble\">\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-7\">\n\u30b5\u30fc\u30d3\u30b9\u306e\u8a66\u884c\u30b5\u30a4\u30c8\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.sambuichi.jp\/?p=9431\" data-href=\"https:\/\/www.sambuichi.jp\/?p=9431\">\u300e\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u5909\u63db\u30b5\u30fc\u30d3\u30b9\u8a66\u9a13\u516c\u958b\u300f<\/a>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-10\">\n<h2 id=\"_\u306f\u3058\u3081\u306b\">\u306f\u3058\u3081\u306b<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-12\">\n<p>\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a\u300c\u60c5\u5831\u901a\uff18\u6708\u53f7\u300d\u306b\u300c\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3088\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u300d (<a href=\"https:\/\/drive.google.com\/file\/d\/1XzqKyu7qnLVgDx-1OmZtrejorST4UcIy\/view?usp=sharing\">\u5916\u90e8\u30ea\u30f3\u30af<\/a>) \u3092\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059<\/p>\n<p>\u5185\u95a3\u5b98\u623fIT\u7dcf\u5408\u6226\u7565\u5ba4\u304c2020\u5e74\u306b\u767a\u8868\u3057\u305f\u300c\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u4fc2\u308b\u53d6\u7d44\u72b6\u6cc1\u306b\u3064\u3044\u3066\u300d\u3067\u306f\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ed5\u69d8\u6a19\u6e96\u5316\u304cOpen Peppol\u3092\u57fa\u790e\u3068\u3057\u3066\u63a8\u9032\u3055\u308c\u308b\u3053\u3068\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001JP PINT\u304cEIPA\u306e\u53d6\u308a\u7d44\u307f\u306e\u4e2d\u304b\u3089\u751f\u307e\u308c\u3001Peppol Authority\u304c\u4ed5\u69d8\u53ca\u3073\u305d\u306e\u904b\u7528\u3092\u76e3\u7763\u3059\u308b\u4ed5\u7d44\u307f\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-14\">\n<p>\u3057\u304b\u3057\u3001\u696d\u754cEDI\u3082\u5bfe\u8c61\u3068\u3059\u308b\u8acb\u6c42\u30c7\u30fc\u30bf\u3092\u3084\u308a\u3068\u308a\u3059\u308b\u305f\u3081\u306e\u5171\u901a\u57fa\u76e4\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u5b9f\u73fe\u3059\u308b\u306b\u306f\u3001\u300c\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30e2\u30c7\u30eb\u300d\u3068\u696d\u754cEDI\u306e\u69cb\u6587\u3092\u5bfe\u8c61\u3068\u3057\u305f\u300c\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u306b\u3088\u308b\u300c\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u300d\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u696d\u754cEDI\u3068\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u63a5\u7d9a\u3057\u3001\u7570\u306a\u308b\u69cb\u6587\u9593\u306e\u63a5\u7d9a\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"quoteblock data-line-18\">\n<div class=\"title\">\u300c\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u4fc2\u308b \u53d6\u7d44\u72b6\u6cc1\u306b\u3064\u3044\u3066\u300d<\/div>\n<blockquote>\n<div class=\"imageblock data-line-19\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/01\/fig1.png\" alt=\"fig1\" \/><\/div>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 \u4ee4\u548c\uff12\u5e7412\u67089\u65e5 \u5185\u95a3\u5b98\u623fIT\u7dcf\u5408\u6226\u7565\u5ba4<\/div>\n<\/div>\n<div class=\"paragraph data-line-22\">\n<p>\u30aa\u30fc\u30d7\u30f3\u30da\u30dd\u30eb(JP PINT)\u306e\u30a2\u30af\u30bb\u30b9\u30dd\u30a4\u30f3\u30c8\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u306f\u3001\u30aa\u30fc\u30d7\u30f3\u30da\u30dd\u30eb\u306e\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3057\u304b\u53d7\u3051\u4ed8\u3051\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5bfe\u8c61\u7bc4\u56f2\u304c\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u6b27\u5dde\u306e\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4e2d\u6838\u3068\u3059\u308b\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u304c\u3001EDI\u3068\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u63a5\u7d9a\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u624b\u6bb5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-24\">\n<p>\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306f\u3001\u7570\u306a\u308bXML\u69cb\u6587\u3084\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3092\u7d71\u5408\u3059\u308b\u305f\u3081\u306e\u6280\u8853\u3067\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001EDI\u3068\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u76f8\u4e92\u904b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u53d6\u5f15\u5148\u9593\u3067\u306e\u30c7\u30fc\u30bf\u306e\u3084\u308a\u53d6\u308a\u304c\u52b9\u7387\u5316\u3055\u308c\u3001\u30d3\u30b8\u30cd\u30b9\u95a2\u4fc2\u306e\u6539\u5584\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-26\">\n<p>\u3055\u3089\u306b\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u6a19\u6e96\u5316\u3057\u3001\u5171\u901a\u306eCSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3067\u53c2\u7167\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u7406\u58eb\u3084\u4f01\u696d\u304c\u3088\u308a\u52b9\u7387\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6642\u9593\u3084\u30b3\u30b9\u30c8\u306e\u524a\u6e1b\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-28\">\n<p>\u30aa\u30fc\u30d7\u30f3\u30da\u30dd\u30eb\u306f\u3001OASIS\u304c\u5236\u5b9a\u3057\u305fUBL\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u306fUN\/CEFACT\u304c\u5236\u5b9a\u3057\u305fCII\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u72ec\u7acb\u3057\u3066\u958b\u767a\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u30c7\u30fc\u30bf\u30e2\u30c7\u30eb\u306e\u5b9a\u7fa9\u624b\u6cd5\u3068\u3057\u3066\u3069\u3061\u3089\u3082CCTS\u306b\u6e96\u62e0\u3057\u3066\u304a\u308a\u3001UBL\u3068CII\u306f\u5171\u901a\u306eXML Schema\u3092\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u3002CCTS\u306b\u57fa\u3065\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u305f\u518d\u5229\u7528\u53ef\u80fd\u306a\u30c7\u30fc\u30bf\u578b\u3068\u3057\u3066\u77e5\u3089\u308c\u3066\u3044\u308bUniversal Business Language\uff08UBL\uff09Common Library\u3068\u3001UN\/CEFACT\u306eXML\u6a19\u6e96\u3067\u3042\u308bCross-Industry Invoice\uff08CII\uff09XML Schema\u3067\u4f7f\u7528\u3055\u308c\u308bQuality Declaration Type\uff08qdt\uff09\u3068Unit of Measure Type\uff08udt\uff09\u306eXML Schema\u3067\u3059\u3002\u524d\u4e16\u7d00\u672b\u306bXML\u304c\u8a95\u751f\u3057\u305f\u3053\u308d1999\u5e74\u306bUN\/CEFACT\u3068OASIS\u306b\u3088\u3063\u3066\u5171\u540c\u958b\u767a\u3055\u308c\u305febXML\u3067\u3082\u3053\u306eCCTS\u306b\u57fa\u3065\u3044\u3066ebXML\u306e\u30e2\u30c7\u30eb\u5b9a\u7fa9\u3092\u884c\u3044\u3001ISO 15000-5:2014 Electronic Business Extensible Markup Language (ebXML) \u2014 Part 5: Core Components Specification (CCS)\u304c\u5236\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph 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data-line-34\">\n<p>\u307e\u305f\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u666e\u53ca\u306b\u3088\u308a\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u3084\u7d4c\u55b6\u306b\u5f79\u7acb\u3064\u60c5\u5831\u306e\u5171\u6709\u304c\u4fc3\u9032\u3055\u308c\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u7406\u58eb\u3084\u4f01\u696d\u306f\u52b9\u7387\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u3001\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u5b9f\u73fe\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-36\">\n<h2 id=\"_\u30b3\u30f3\u30c6\u30ca\u306e\u7a4d\u307f\u66ff\u3048\u4f5c\u696d\u306b\u4f8b\u3048\u308c\u3070\">\u30b3\u30f3\u30c6\u30ca\u306e\u7a4d\u307f\u66ff\u3048\u4f5c\u696d\u306b\u4f8b\u3048\u308c\u3070<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-38\">\n<p>\u8ca8\u7269\u8239\u306e\u8f38\u9001\u306b\u304a\u3051\u308b\u30b3\u30f3\u30c6\u30ca\u306e\u7a4d\u307f\u66ff\u3048\u4f5c\u696d\u3092\u4f8b\u3048\u306b\u53d6\u308a\u306a\u304c\u3089\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-40\">\n<p>\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u3084JP PINT\u306a\u3069\u306e\u7570\u306a\u308b\u30c7\u30fc\u30bf\u5f62\u5f0f\u3067\u8868\u73fe\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3092\u3001\u4e00\u3064\u306e\u5171\u901a\u306e\u5f62\u5f0f\u3067\u7d71\u4e00\u7684\u306b\u6271\u3046\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u6e2f\u3067\u30b3\u30f3\u30c6\u30ca\u3092\u7a4d\u307f\u66ff\u3048\u308b\u969b\u306b\u3001\u30d4\u30c3\u30ad\u30f3\u30b0\u30ea\u30b9\u30c8\u306b\u5f93\u3063\u3066\u8acb\u6c42\u91d1\u984d\u3001\u5546\u54c1\u540d\u3001\u6570\u91cf\u3001\u91d1\u984d\u3001\u7a0e\u7387\u306a\u3069\u3092\u53d6\u308a\u51fa\u3057\u3001\u6307\u5b9a\u3055\u308c\u305f\u8239\u5009\u306b\u7570\u306a\u3063\u305f\u307e\u3068\u3081\u65b9\u3067\u683c\u7d0d\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-42\">\n<p>\u3053\u306e\u4f5c\u696d\u306f\u3001\u81ea\u52d5\u904b\u8ee2\u3055\u308c\u308b\u30af\u30ec\u30fc\u30f3\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8ad6\u7406\u30e2\u30c7\u30eb\u306e\u5b9a\u7fa9\u8868\u3084\u30d4\u30c3\u30ad\u30f3\u30b0\u30b7\u30fc\u30c8\u3001\u683c\u7d0d\u6307\u793a\u30ea\u30b9\u30c8\u306a\u3069\u306b\u57fa\u3065\u3044\u3066\u6307\u793a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u6307\u793a\u306f\u3001XBRL\u30bf\u30af\u30bd\u30ce\u30df\u3067\u5b9a\u7fa9\u3055\u308c\u305f\u8f9e\u66f8\u306b\u3088\u3063\u3066\u8868\u73fe\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-44\">\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u7570\u306a\u308b\u30c7\u30fc\u30bf\u5f62\u5f0f\u3092\u7d71\u4e00\u7684\u306b\u6271\u3044\u3001\u52b9\u7387\u7684\u306a\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u3092\u53ef\u80fd\u306b\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3002\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9 \u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u306f\u3001\u3053\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u6a5f\u80fd\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-46\">\n<p>\u3042\u306a\u305f\u304c\u7570\u306a\u308b\u5f62\u5f0f\u306e\u624b\u7d19\u3092\u305f\u304f\u3055\u3093\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u624b\u7d19\u306e\u5185\u5bb9\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u624b\u7d19\u306e\u5f62\u5f0f\u3084\u66f8\u304d\u65b9\u306b\u5408\u308f\u305b\u3066\u8aad\u307f\u89e3\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u624b\u7d19\u306e\u5185\u5bb9\u3092\u7d71\u4e00\u7684\u306a\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u5909\u63db\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u3064\u306e\u30eb\u30fc\u30eb\u3067\u624b\u7d19\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-48\">\n<p>\u540c\u3058\u3088\u3046\u306b\u3001\u4f01\u696d\u9593\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u3001\u7570\u306a\u308b\u5f62\u5f0f\u306e\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001\u7570\u306a\u308b\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u3092\u4e00\u3064\u306e\u5171\u901a\u306e\u5f62\u5f0f\u3067\u7d71\u4e00\u7684\u306b\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u304c\u52b9\u7387\u5316\u3055\u308c\u3001\u53d6\u5f15\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u9032\u884c\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-50\">\n<p>\u4f8b\u3048\u3070\u3001\u3042\u308b\u4f01\u696d\u304c\u5225\u306e\u4f01\u696d\u304b\u3089\u5546\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u308a\u3001\u652f\u6255\u3044\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306b\u3088\u3063\u3066\u306f\u3001\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u3084\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-52\">\n<p>\u4f8b\u3048\u3070\u3001A\u793e\u304b\u3089\u306e\u8acb\u6c42\u66f8\u306fExcel\u5f62\u5f0f\u3067\u9001\u3089\u308c\u3066\u304d\u3066\u3001\u5546\u54c1\u540d\u304c\u300c\u5546\u54c1A\u300d\u3068\u8868\u8a18\u3055\u308c\u3001\u7a0e\u7387\u304c10%\u3068\u8868\u8a18\u3055\u308c\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001B\u793e\u304b\u3089\u306e\u8acb\u6c42\u66f8\u306fPDF\u5f62\u5f0f\u3067\u9001\u3089\u308c\u3066\u304d\u3066\u3001\u5546\u54c1\u540d\u304c\u300c\u88fd\u54c1B\u300d\u3068\u8868\u8a18\u3055\u308c\u3001\u7a0e\u7387\u304c8%\u3068\u8868\u8a18\u3055\u308c\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-54\">\n<p>\u3053\u3046\u3044\u3063\u305f\u5834\u5408\u3001\u7570\u306a\u308b\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8acb\u6c42\u66f8\u3092\u500b\u5225\u306b\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u3046\u3053\u3068\u3067\u3001A\u793e\u3068B\u793e\u306e\u8acb\u6c42\u66f8\u3092\u5171\u901a\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u7d71\u4e00\u7684\u306b\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-56\">\n<p>\u3064\u307e\u308a\u3001A\u793e\u3068B\u793e\u304b\u3089\u9001\u3089\u308c\u3066\u304d\u305f\u8acb\u6c42\u66f8\u3092\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5f62\u5f0f\u306b\u5909\u63db\u3059\u308b\u3053\u3068\u3067\u3001\u5546\u54c1\u540d\u3084\u7a0e\u7387\u306e\u8868\u8a18\u65b9\u6cd5\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u540c\u3058\u3088\u3046\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u8acb\u6c42\u66f8\u306e\u51e6\u7406\u3092\u5171\u901a\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u884c\u3046\u3053\u3068\u3067\u3001\u53d6\u5f15\u306e\u30b9\u30e0\u30fc\u30ba\u306a\u9032\u884c\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-58\">\n<h2 id=\"_1_\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\">1. \u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-60\">\n<p>\u9591\u8a71\u4f11\u984c<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-62\">\n<h2 id=\"_1_1_\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\">1.1 \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-64\">\n<p>\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u60c5\u5831\u3092\u69cb\u9020\u5316\u3057\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u8868\u73fe\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u60c5\u5831\u306e\u53d6\u5f97\u3084\u52b9\u7387\u7684\u306a\u51e6\u7406\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u30c7\u30fc\u30bf\u69cb\u9020\u5316\u3067\u306f\u3001\u4e8b\u696d\u8005\u3001\u4f4f\u6240\u3001\u671f\u9593\u3001\u53d6\u5f15\u660e\u7d30\u3001\u54c1\u76ee\u60c5\u5831\u3001\u4fa1\u683c\u3001\u7a0e\u60c5\u5831\u306a\u3069\u5171\u901a\u306e\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u6301\u3064\u30b0\u30eb\u30fc\u30d7\u3092\u5b9a\u7fa9\u3057\u3001\u968e\u5c64\u69cb\u9020\u3067\u8868\u73fe\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-66\">\n<h2 id=\"_1_2_\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8981\u7d20\">1.2 \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8981\u7d20<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-68\">\n<p>\u3000\u8acb\u6c42\u66f8\u756a\u53f7<br \/>\n\u8acb\u6c42\u66f8\u65e5\u4ed8<br \/>\n\u767a\u884c\u4f01\u696d\u60c5\u5831<br \/>\n\u4f01\u696d\u540d<br \/>\n\u4f4f\u6240<br \/>\n\u96fb\u8a71\u756a\u53f7<br \/>\n\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9<br \/>\n\u53d7\u9818\u4f01\u696d\u60c5\u5831<br \/>\n\u4f01\u696d\u540d<br \/>\n\u4f4f\u6240<br \/>\n\u96fb\u8a71\u756a\u53f7<br \/>\n\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9<br \/>\n\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u60c5\u5831<br \/>\n\u5185\u5bb9<br \/>\n\u6570\u91cf<br \/>\n\u5358\u4f4d\u4fa1\u683c<br \/>\n\u91d1\u984d<br \/>\n\u6d88\u8cbb\u7a0e\u984d<br \/>\n\u7a0e\u8fbc\u307f\u91d1\u984d<br \/>\n\u652f\u6255\u60c5\u5831<br \/>\n\u652f\u6255\u671f\u65e5<br \/>\n\u652f\u6255\u65b9\u6cd5<\/p>\n<\/div>\n<div class=\"paragraph data-line-91\">\n<p>\u3053\u306e\u3088\u3046\u306a\u968e\u5c64\u69cb\u9020\u306b\u3088\u3063\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u60c5\u5831\u304c\u6a19\u6e96\u5316\u3055\u308c\u3001\u52b9\u7387\u7684\u306b\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u5404\u9805\u76ee\u306f\u696d\u754c\u6a19\u6e96\u306b\u6e96\u62e0\u3057\u305f\u30c7\u30fc\u30bf\u578b\u3084\u30b3\u30fc\u30c9\u30ea\u30b9\u30c8\u3092\u4f7f\u7528\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u7570\u306a\u308b\u30b7\u30b9\u30c6\u30e0\u3084\u4f01\u696d\u9593\u3067\u3082\u5bb9\u6613\u306b\u30c7\u30fc\u30bf\u4ea4\u63db\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u666e\u53ca\u306b\u4f34\u3044\u3001\u4f01\u696d\u306f\u52b9\u7387\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3044\u3001\u7d4c\u55b6\u306e\u52b9\u7387\u5316\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u304c\u5b9f\u73fe\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-93\">\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u3067\u306f\u3001\u6b21\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8981\u8acb\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-95\">\n<p>1 \u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3072\u3099\u767b\u9332\u756a\u53f7<br \/>\n2 \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<br \/>\n3 \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9(\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304b\u3099\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3066\u3099\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3072\u3099\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3066\u3099\u3042\u308b\u65e8)<br \/>\n4 \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u629c\u4fa1\u984d\u53c8\u306f\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3053\u3099\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u91d1\u984d\u53ca\u3072\u3099\u9069\u7528\u7a0e\u7387<br \/>\n5 \u7a0e\u7387\u3053\u3099\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<br \/>\n6 \u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/p>\n<\/div>\n<div class=\"paragraph data-line-102\">\n<p>\u3053\u308c\u3089\u306e\u9805\u76ee\u3092\u542b\u3093\u3060\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u968e\u5c64\u69cb\u6210\u3067\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-104\">\n<p>\u8acb\u6c42\u66f8<br \/>\n\u8acb\u6c42\u66f8\u306e\u756a\u53f7<br \/>\n\u8acb\u6c42\u66f8\u306e\u65e5\u4ed8<br \/>\n\u58f2\u308a\u624b<br \/>\n\u6c0f\u540d\u53c8\u306f\u540d\u79f0(1)<br \/>\n\u767b\u9332\u756a\u53f7(1)<br \/>\n\u8cb7\u3044\u624b<br \/>\n\u6c0f\u540d\u53c8\u306f\u540d\u79f0(6)<br \/>\n\u7a0e\u7387\u3053\u3099\u3068\u306b\u533a\u5206\u3057\u305f\u9069\u7528\u7a0e\u60c5\u5831 -\u8907\u6570\u56de\u7e70\u308a\u8fd4\u3057-<br \/>\n\u5408\u8a08\u3057\u305f\u91d1\u984d(4)<br \/>\n\u9069\u7528\u7a0e\u7387(4)<br \/>\n\u6d88\u8cbb\u7a0e\u984d(5)<br \/>\n\u660e\u7d30\u884c -\u8907\u6570\u56de\u7e70\u308a\u8fd4\u3057-<br \/>\n\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5(2)<br \/>\n\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u54c1\u76ee\u60c5\u5831(3)<br \/>\n\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8ab2\u7a0e\u533a\u5206\u304a\u3088\u3073\u7a0e\u7387(3)<br \/>\n\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u6570\u91cf\u3001\u5358\u4f4d\u4fa1\u683c\u3001\u91d1\u984d<\/p>\n<\/div>\n<div class=\"paragraph data-line-122\">\n<p>\u3053\u306e\u8ad6\u7406\u7684\u306a\u968e\u5c64\u5b9a\u7fa9\u60c5\u5831\u304c\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-124\">\n<p>\u3053\u3053\u3067\u3001\u56fd\u7a0e\u5e81Q&amp;A\u306e\u554f45 \u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u8868\u73fe\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6ce8:\u5408\u8a08\u91d1\u984d\u3084\u7a0e\u984d\u5408\u8a08\u306f\u3001Q&amp;A\u306b\u8a18\u8f09\u3055\u308c\u305f\u660e\u7d30\u884c\u306b\u57fa\u3065\u3044\u3066\uff13\u4ef6\u3092\u5408\u8a08\u3057\u305f\u5024\u306b\u8a02\u6b63\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-127\">\n<p><span class=\"image\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/04\/230423fig1-5.png\" alt=\"Q&amp;A \u554f45\" \/><\/span><br \/>\n\u51fa\u5178: <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=65\" data-href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=65\">\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u304b\u3099\u5fc5\u8981\u306a\u4e8b\u9805<\/a><\/p>\n<\/div>\n<div class=\"paragraph data-line-130\">\n<p>\u3053\u306e\u30c7\u30fc\u30bf\u3092\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306e\u968e\u5c64\u69cb\u9020\u306b\u5f53\u3066\u306f\u3081\u305f\u8868\u3092\u6b21\u306b\u793a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-133\">\n<colgroup>\n<col style=\"width: 25%;\" \/>\n<col style=\"width: 12.5%;\" \/>\n<col style=\"width: 12.5%;\" \/>\n<col style=\"width: 12.5%;\" \/>\n<col style=\"width: 12.5%;\" \/>\n<col style=\"width: 12.5%;\" \/>\n<col style=\"width: 12.5%;\" \/> <\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-left valign-top\">\u9805\u76ee\u540d<\/th>\n<th class=\"tableblock halign-center valign-top\">C1<\/th>\n<th class=\"tableblock halign-center valign-top\">C2<\/th>\n<th class=\"tableblock halign-center valign-top\">C3<\/th>\n<th class=\"tableblock halign-center valign-top\">C4<\/th>\n<th class=\"tableblock halign-center valign-top\">C5<\/th>\n<th class=\"tableblock halign-center valign-top\">C6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u66f8\u756a\u53f7<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">156<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u66f8\u767a\u884c\u65e5<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-12-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u671f\u9593\u958b\u59cb\u65e5<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u671f\u9593\u7d42\u4e86\u65e5<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-11-30<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u58f2\u308a\u624b\u767b\u9332\u756a\u53f7(1)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">T1234567890123<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u58f2\u308a\u624b\u540d\u79f0(1)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">\u682a\u5f0f\u4f1a\u793e \u25b3\u25b3\u5546\u4e8b<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8cb7\u3044\u624b\u540d\u79f0(6)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">\u682a\u5f0f\u4f1a\u793e \u3007\u3007<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u66f8\u660e\u7d30\u884c\u91d1\u984d\u306e\u5408\u8a08<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">17000<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u66f8\u5408\u8a08\u91d1\u984d(\u7a0e\u629c\u304d)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">17000<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u66f8\u6d88\u8cbb\u7a0e\u5408\u8a08\u91d1\u984d<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1400<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u66f8\u5408\u8a08\u91d1\u984d(\u7a0e\u8fbc\u307f)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">18400<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u5dee\u5f15\u8acb\u6c42\u91d1\u984d<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">18400<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u7a0e\u5185\u8a33\u60c5\u5831(1..n)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8ab2\u7a0e\u5206\u985e\u6bce\u306e\u8ab2\u7a0e\u57fa\u6e96\u984d(4)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">15000<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2000<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8ab2\u7a0e\u5206\u985e\u6bce\u306e\u6d88\u8cbb\u7a0e\u984d(5)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1200<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">200<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8ab2\u7a0e\u5206\u985e\u30b3\u30fc\u30c9(4)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">AA<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">S<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8ab2\u7a0e\u5206\u985e\u6bce\u306e\u7a0e\u7387(4)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">8<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u8acb\u6c42\u66f8\u660e\u7d30\u884c(1..n)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8acb\u6c42\u66f8\u660e\u7d30\u884cID<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8acb\u6c42\u3059\u308b\u6570\u91cf<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8acb\u6c42\u66f8\u660e\u7d30\u884c\u91d1\u984d(\u7a0e\u629c\u304d)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">5000<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">10000<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8acb\u6c42\u66f8\u660e\u7d30\u884c\u306e\u671f\u9593\u958b\u59cb\u65e5(2)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-11-02<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u8acb\u6c42\u66f8\u660e\u7d30\u884c\u306e\u671f\u9593\u7d42\u4e86\u65e5(2)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2023-11-02<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u54c1\u540d(3)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">\u5c0f\u9ea6\u7c89<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">\u725b\u8089<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">\u30ad\u30c3\u30c1\u30f3\u30d8\u309a\u30fc\u30cf\u309a\u30fc<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u54c1\u76ee\u306e\u8ab2\u7a0e\u5206\u985e(3)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">AA<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">AA<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">S<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u54c1\u76ee\u306e\u7a0e\u7387(3)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">8<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">8<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">* \u54c1\u76ee\u5358\u4fa1(\u7a0e\u629c\u304d)<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\"><\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">5000<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">10000<\/p>\n<\/td>\n<td class=\"tableblock halign-center valign-top\">\n<p class=\"tableblock\">2000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"paragraph data-line-164\">\n<p>\u3053\u306e\u8868\u306e\u7e26\u3068\u6a2a\u3092\u8ee2\u7f6e\u3057\u3066\u968e\u5c64\u8ef8\u3092\u5de6\u306b\u5bc4\u305b\u305f\u305f\u5f62\u5f0f\u304c\u3001XBRL-CSV\u304c\u63d0\u4f9b\u3059\u308b\u968e\u5c64\u5b9a\u7fa9\u304c\u3042\u308b\u6574\u7136\u30c7\u30fc\u30bf(Tidy data)\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-166\">\n<p>\u6574\u7136\u30c7\u30fc\u30bf\u306f\u3001\u3053\u3053\u3067\u793a\u3059\u8868\u306e\u7e26\u3068\u6a2a\u3092\u8ee2\u7f6e\u3057\u305f\u5f62\u3067\u3001\u5404\u884c\u304c\u4e00\u610f\u306e\u89b3\u6e2c\u5024\u3092\u6301\u3061\u3001\u5404\u5217\u304c\u4e00\u610f\u306e\u5909\u6570\u3092\u6301\u3064\u3088\u3046\u306a\u5f62\u5f0f\u306e\u30c7\u30fc\u30bf\u3067\u3059\u3002\u3053\u306e\u5f62\u5f0f\u306f\u3001\u30c7\u30fc\u30bf\u3092\u51e6\u7406\u3059\u308b\u4e0a\u3067\u975e\u5e38\u306b\u4fbf\u5229\u3067\u3042\u308a\u3001\u30c7\u30fc\u30bf\u306e\u5206\u6790\u3084\u53ef\u8996\u5316\u3001\u7d71\u5408\u306a\u3069\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<table class=\"tableblock frame-all grid-all stretch data-line-169\">\n<colgroup>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7037%;\" \/>\n<col style=\"width: 3.7038%;\" \/> <\/colgroup>\n<thead>\n<tr>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u756a\u53f7<\/th>\n<th class=\"tableblock halign-left valign-top\">\u7a0e\u5185\u8a33\u60c5\u5831(1..n)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u660e\u7d30\u884c(1..n)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u767a\u884c\u65e5<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u671f\u9593\u958b\u59cb\u65e5<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u671f\u9593\u7d42\u4e86\u65e5<\/th>\n<th class=\"tableblock halign-left valign-top\">\u58f2\u308a\u624b\u767b\u9332\u756a\u53f7(1)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u58f2\u308a\u624b\u540d\u79f0(1)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8cb7\u3044\u624b\u540d\u79f0(6)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u660e\u7d30\u884c\u91d1\u984d\u306e\u5408\u8a08<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u5408\u8a08\u91d1\u984d(\u7a0e\u629c\u304d)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u6d88\u8cbb\u7a0e\u5408\u8a08\u91d1\u984d<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u5408\u8a08\u91d1\u984d(\u7a0e\u8fbc\u307f)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u5dee\u5f15\u8acb\u6c42\u91d1\u984d<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8ab2\u7a0e\u5206\u985e\u6bce\u306e\u8ab2\u7a0e\u57fa\u6e96\u984d(4)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8ab2\u7a0e\u5206\u985e\u6bce\u306e\u6d88\u8cbb\u7a0e\u984d(5)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8ab2\u7a0e\u5206\u985e\u30b3\u30fc\u30c9(4)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8ab2\u7a0e\u5206\u985e\u6bce\u306e\u7a0e\u7387(4)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u660e\u7d30\u884cID<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u3059\u308b\u6570\u91cf<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u660e\u7d30\u884c\u91d1\u984d(\u7a0e\u629c\u304d)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u660e\u7d30\u884c\u306e\u671f\u9593\u958b\u59cb\u65e5(2)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u8acb\u6c42\u66f8\u660e\u7d30\u884c\u306e\u671f\u9593\u7d42\u4e86\u65e5(2)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u54c1\u540d(3)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u54c1\u76ee\u306e\u8ab2\u7a0e\u5206\u985e(3)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u54c1\u76ee\u306e\u7a0e\u7387(3)<\/th>\n<th class=\"tableblock halign-left valign-top\">\u54c1\u76ee\u5358\u4fa1(\u7a0e\u629c\u304d)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">156<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-12-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-11-30<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">T1234567890123<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u682a\u5f0f\u4f1a\u793e \u25b3\u25b3\u5546\u4e8b<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u682a\u5f0f\u4f1a\u793e \u3007\u3007<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">17000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">17000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">1400<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">18400<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">18400<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">15000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">1200<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">AA<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">8<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">200<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">S<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">5000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u5c0f\u9ea6\u7c89<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">AA<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">8<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">5000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">10000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-11-01<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u725b\u8089<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">AA<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">8<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">10000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\"><\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">3<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">1<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2000<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-11-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2023-11-02<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">\u30ad\u30c3\u30c1\u30f3\u30d8\u309a\u30fc\u30cf\u309a\u30fc<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">S<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">10<\/p>\n<\/td>\n<td class=\"tableblock halign-left valign-top\">\n<p class=\"tableblock\">2000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"paragraph data-line-179\">\n<p>\u3053\u306e\u8868\u306f\u3001Tidy data\uff08\u6574\u7136\u30c7\u30fc\u30bf\uff09\u3068\u547c\u3070\u308c\u308b\u5f62\u5f0f\u3067\u8a18\u8ff0\u3055\u308c\u3066\u3044\u307e\u3059\u3002Tidy data\u306f\u3001\u6587\u66f8\u5358\u4f4d\u306e\u30c7\u30fc\u30bf\u3068\u660e\u7d30\u884c\u3067\u7e70\u308a\u8fd4\u3055\u308c\u308b\u30c7\u30fc\u30bf\u3092\u4e00\u3064\u306e\u8868\u3067\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-181\">\n<p>\u5404\u884c\u304c\u4e00\u3064\u306e\u89b3\u6e2c\u5024\u3092\u8868\u3057\u3001\u5404\u5217\u304c\u4e00\u3064\u306e\u5909\u6570\u3092\u8868\u3057\u307e\u3059\u3002<br \/>\n\u5404\u8868\u304c\u4e00\u3064\u306e\u89b3\u6e2c\u5358\u4f4d\u306b\u5bfe\u5fdc\u3057\u3001\u30c7\u30fc\u30bf\u3092\u5206\u5272\u305b\u305a\u306b\u4e00\u3064\u306e\u8868\u306b\u8a18\u9332\u3057\u307e\u3059\u3002<br \/>\n\u5404\u660e\u7d30\u884c\u306e\u30c7\u30fc\u30bf\u306f\u3001\u6587\u66f8\u5358\u4f4d\u306e\u30c7\u30fc\u30bf\u3068\u540c\u3058\u5909\u6570\u540d\u3067\u8868\u73fe\u3055\u308c\u3001\u5404\u660e\u7d30\u884c\u306e\u6570\u3060\u3051\u65b0\u3057\u3044\u884c\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u3053\u306e\u8868\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u3084\u8acb\u6c42\u671f\u9593\u306a\u3069\u3001\u6587\u66f8\u5358\u4f4d\u306e\u30c7\u30fc\u30bf\u306f\u4e00\u3064\u306e\u884c\u3067\u8868\u73fe\u3055\u308c\u3001\u8ab2\u7a0e\u5206\u985e\u6bce\u306e\u8ab2\u7a0e\u57fa\u6e96\u984d\u3084\u6d88\u8cbb\u7a0e\u984d\u306a\u3069\u3001\u660e\u7d30\u884c\u3067\u7e70\u308a\u8fd4\u3055\u308c\u308b\u30c7\u30fc\u30bf\u306f\u8907\u6570\u306e\u884c\u3067\u8868\u73fe\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-186\">\n<p>Tidy data\u3092\u4f7f\u7528\u3059\u308b\u3068\u3001\u30c7\u30fc\u30bf\u306e\u52a0\u5de5\u3084\u96c6\u8a08\u304c\u5bb9\u6613\u306b\u306a\u308a\u3001\u30c7\u30fc\u30bf\u306e\u53ef\u8996\u5316\u3084\u6a5f\u68b0\u5b66\u7fd2\u306a\u3069\u306e\u5fdc\u7528\u3082\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u3053\u306e\u8868\u306e\u5834\u5408\u3001\u8acb\u6c42\u66f8\u756a\u53f7\u304c\u540c\u3058\u660e\u7d30\u884c\u306e\u8ab2\u7a0e\u5206\u985e\u6bce\u306e\u8ab2\u7a0e\u57fa\u6e96\u984d\u3084\u6d88\u8cbb\u7a0e\u984d\u3092\u4e00\u3064\u306e\u8868\u306b\u307e\u3068\u3081\u3066\u96c6\u8a08\u3057\u305f\u308a\u3001\u7279\u5b9a\u306e\u8cb7\u3044\u624b\u540d\u79f0\u306b\u5bfe\u3059\u308b\u58f2\u308a\u624b\u540d\u79f0\u306e\u58f2\u308a\u4e0a\u3052\u3092\u30b0\u30e9\u30d5\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-188\">\n<p>\u3053\u306e\u3088\u3046\u306b\u3001Tidy data\u306f\u30c7\u30fc\u30bf\u306e\u6271\u3044\u3092\u7d71\u4e00\u7684\u306b\u3059\u308b\u3053\u3068\u3067\u30c7\u30fc\u30bf\u306e\u7ba1\u7406\u3084\u5206\u6790\u3092\u5bb9\u6613\u306b\u3057\u3001\u30d3\u30b8\u30cd\u30b9\u4e0a\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-190\">\n<p>\u307e\u305f\u3001XBRL-CSV\u304c\u63d0\u4f9b\u3059\u308b\u968e\u5c64\u5b9a\u7fa9\u306b\u5f93\u3046\u3053\u3068\u3067\u3001\u30c7\u30fc\u30bf\u306e\u76f8\u4e92\u904b\u7528\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u968e\u5c64\u5b9a\u7fa9\u306f\u3001\u30c7\u30fc\u30bf\u3092\u5206\u985e\u3057\u3001\u898f\u5b9a\u3055\u308c\u305f\u30bf\u30b0\u3092\u7528\u3044\u3066\u60c5\u5831\u3092\u69cb\u9020\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u30c7\u30fc\u30bf\u306e\u89e3\u91c8\u3084\u6bd4\u8f03\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001XBRL-CSV\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u6574\u7136\u30c7\u30fc\u30bf\u306e\u5f62\u5f0f\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30c7\u30fc\u30bf\u306e\u76f8\u4e92\u904b\u7528\u6027\u304c\u9ad8\u304f\u3001\u30c7\u30fc\u30bf\u306e\u5171\u6709\u3084\u89e3\u6790\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-192\">\n<p>\u4f8b\u3048\u3070\u3001\u4f01\u696d\u306e\u8ca1\u52d9\u30c7\u30fc\u30bf\u3092\u5206\u6790\u3059\u308b\u5834\u5408\u3001\u30c7\u30fc\u30bf\u306e\u6574\u5f62\u3084\u52a0\u5de5\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001Tidy data\u5f62\u5f0f\u306e\u30c7\u30fc\u30bf\u306f\u3001\u51e6\u7406\u306e\u3057\u3084\u3059\u3044\u5f62\u5f0f\u3067\u3042\u308b\u305f\u3081\u3001\u30c7\u30fc\u30bf\u5206\u6790\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u52b9\u7387\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001XBRL-CSV\u306e\u3088\u3046\u306a\u6a19\u6e96\u898f\u683c\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8907\u6570\u306e\u4f01\u696d\u9593\u3067\u306e\u30c7\u30fc\u30bf\u5171\u6709\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u696d\u754c\u5168\u4f53\u3067\u306e\u30c7\u30fc\u30bf\u306e\u53ef\u8996\u5316\u3084\u5206\u6790\u304c\u53ef\u80fd\u306b\u306a\u308a\u3001\u3088\u308a\u6df1\u3044\u6d1e\u5bdf\u3084\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u3092\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-194\">\n<p>\u3055\u3089\u306b\u3001XBRL-CSV\u306f\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u5831\u544a\u306b\u95a2\u3059\u308b\u898f\u5236\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u3082\u6709\u7528\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4f1a\u8a08\u76e3\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u30c7\u30fc\u30bf\u3092\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u969b\u3001XBRL-CSV\u5f62\u5f0f\u3067\u30c7\u30fc\u30bf\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u3084\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-196\">\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001Tidy data\u5f62\u5f0f\u306e\u30c7\u30fc\u30bf\u3084XBRL-CSV\u306f\u3001\u30c7\u30fc\u30bf\u306e\u51e6\u7406\u3084\u5171\u6709\u306b\u304a\u3044\u3066\u975e\u5e38\u306b\u91cd\u8981\u3067\u3042\u308a\u3001\u30c7\u30fc\u30bf\u306e\u6709\u52b9\u6d3b\u7528\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u6a19\u6e96\u898f\u683c\u306e\u63a1\u7528\u304c\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-198\">\n<p><a href=\"https:\/\/www.sambuichi.jp\/?p=9549\" data-href=\"https:\/\/www.sambuichi.jp\/?p=9549\">\u300eTidy data\u3068XBRL-CSV\u306e\u6298\u9db4\u30e2\u30c7\u30eb\u300f<\/a>\u3067\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3082\u4f75\u305b\u3066\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-200\">\n<p>\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306fXML\u6587\u66f8\u30c7\u30fc\u30bf\u3067\u3059\u3002\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3092XML\u69cb\u6587\u306b\u9069\u7528\u3057\u3001\u8a72\u5f53\u3059\u308bXML\u8981\u7d20\u306e\u5024\u3068\u3057\u3066\u767b\u9332\u3057\u305fXML\u30d5\u30a1\u30a4\u30eb\u3092\u5bfe\u5fdc\u4ed8\u3051\u308b\u3053\u3068\u3092\u300c\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u3068\u547c\u3073\u307e\u3059\u3002\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u306f\u3001\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u305f\u9805\u76ee\u3068XML\u8981\u7d20\u3092\u5bfe\u5fdc\u4ed8\u3051\u308b\u305f\u3081\u306b\u3001XML\u6587\u66f8\u4e2d\u306e\u30c7\u30fc\u30bf\u304c\u3069\u306e\u4f4d\u7f6e\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u6307\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002XML\u6587\u66f8\u4e2d\u306eXML\u8981\u7d20\u306e\u4f4d\u7f6e\u3092\u6307\u5b9a\u3059\u308b\u306e\u304cXPath\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-202\">\n<p>\u6b21\u306b\u3001XPath\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-204\">\n<h2 id=\"_2_xml\u69cb\u6587\u3068xpath\">2. XML\u69cb\u6587\u3068XPath<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-206\">\n<p>\u4ee5\u4e0b\u306bXML\u69cb\u6587\u306eComplexType\u5b9a\u7fa9\u306e\u67b6\u7a7a\u306e\u4f8b\u3092\u793a\u3057\u307e\u3059\u3002\u4f8b\u3068\u3057\u3066\u3001\u8907\u6570\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u542b\u3080\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5834\u5408\u3092\u8003\u3048\u307e\u3059\u3002\u5b9a\u7fa9\u3059\u308b\u6587\u66f8\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock data-line-209\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-txt\" data-lang=\"txt\">Invoice \u8acb\u6c42\u66f8\r\n* InvoiceHeader \u8acb\u6c42\u66f8\u30d8\u30c3\u30c0\r\n** InvoiceNumber \u8acb\u6c42\u66f8\u756a\u53f7\r\n** InvoiceDate \u8acb\u6c42\u66f8\u65e5\u4ed8\r\n...\r\n* InvoiceLine \u8acb\u6c42\u66f8\u660e\u7d30\u884c\uff08\u8907\u6570\u56de\u7e70\u8fd4\u3057\uff09\r\n** ItemNameme \u54c1\u540d\r\n** Quantity \u6570\u91cf\r\n** Price \u4fa1\u683c\r\n...<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph data-line-222\">\n<p>\u3053\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306e\u968e\u5c64\u5b9a\u7fa9\u306b\u57fa\u3065\u3044\u3066\u5b9a\u7fa9\u3057\u305fXML\u69cb\u6587(XML Schema)\u306eComplexType\u5b9a\u7fa9(xs:complexType\u5b9a\u7fa9)\u3092\u6b21\u306b\u793a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock data-line-225\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;xs:complexType name=\"InvoiceType\"&gt;\r\n  &lt;xs:sequence&gt;\r\n    &lt;xs:element name=\"InvoiceHeader\" type=\"InvoiceHeaderType\"\/&gt;\r\n    &lt;xs:element name=\"InvoiceLine\" type=\"InvoiceLineType\" maxOccurs=\"unbounded\"\/&gt;\r\n  &lt;\/xs:sequence&gt;\r\n&lt;\/xs:complexType&gt;\r\n\r\n&lt;xs:complexType name=\"InvoiceHeaderType\"&gt;\r\n  &lt;xs:sequence&gt;\r\n    &lt;xs:element name=\"InvoiceNumber\" type=\"xs:string\"\/&gt;\r\n    &lt;xs:element name=\"InvoiceDate\" type=\"xs:date\"\/&gt;\r\n    &lt;xs:element name=\"...\" type=\"...\"\/&gt;\r\n  &lt;\/xs:sequence&gt;\r\n&lt;\/xs:complexType&gt;\r\n\r\n&lt;xs:complexType name=\"InvoiceLineType\"&gt;\r\n  &lt;xs:sequence&gt;\r\n    &lt;xs:element name=\"LineNumber\" type=\"xs:string\"\/&gt;\r\n    &lt;xs:element name=\"ItemName\" type=\"xs:string\"\/&gt;\r\n    &lt;xs:element name=\"Quantity\" type=\"xs:decimal\"\/&gt;\r\n    &lt;xs:element name=\"Price\" type=\"xs:decimal\"\/&gt;\r\n    &lt;xs:element name=\"...\" type=\"...\"\/&gt;\r\n  &lt;\/xs:sequence&gt;\r\n&lt;\/xs:complexType&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph data-line-252\">\n<p>\u4e0a\u8a18\u306e\u4f8b\u3067\u306f\u3001InvoiceType\u304c\u30c8\u30c3\u30d7\u30ec\u30d9\u30eb\u306e\u8981\u7d20\u3068\u306a\u308a\u3001\u305d\u306e\u4e2d\u306bInvoiceHeaderType\u3068InvoiceLineType\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002InvoiceLineType\u306f\u3001maxOccurs\u5c5e\u6027\u306bunbounded\u3092\u6307\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u8907\u6570\u306eInvoiceLine\u8981\u7d20\u3092\u542b\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001InvoiceHeaderType\u3068InvoiceLineType\u306f\u305d\u308c\u305e\u308c\u3001ItemName\u3001Quantity\u3001Price\u306a\u3069\u306e\u8981\u7d20\u3092\u542b\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-254\">\n<p>\u6b21\u306f\u3001\u3053\u306eXML Schema\u5b9a\u7fa9\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3057\u305f\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306eXML\u6587\u66f8\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock data-line-257\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;Invoice&gt;\r\n  &lt;InvoiceHeader&gt;\r\n    &lt;InvoiceNumber&gt;abc-123&lt;\/InvoiceNumber&gt;\r\n    &lt;InvoiceDate&gt;2023-12-011&lt;\/InvoiceDate&gt;\r\n  &lt;\/InvoiceHeader&gt;\r\n  &lt;InvoiceLine&gt;\r\n    &lt;LineNumber&gt;1&lt;\/LineNumber&gt;\r\n    &lt;ItemName&gt;\u5c0f\u9ea6\u7c89&lt;\/ItemName&gt;\r\n    &lt;Quantity&gt;1&lt;\/Quantity&gt;\r\n    &lt;Price&gt;5000&lt;\/Price&gt;\r\n  &lt;\/InvoiceLine&gt;\r\n  &lt;InvoiceLine&gt;\r\n    &lt;LineNumber&gt;2&lt;\/LineNumber&gt;\r\n    &lt;ItemName&gt;\u725b\u8089&lt;\/ItemName&gt;\r\n    &lt;Quantity&gt;1&lt;\/Quantity&gt;\r\n    &lt;Price&gt;10000&lt;\/Price&gt;\r\n  &lt;\/InvoiceLine&gt;\r\n&lt;\/Invoice&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph data-line-278\">\n<p>\u3053\u306eXML\u6587\u66f8\u3067\u5b9a\u7fa9\u3055\u308c\u305f\uff12\u4ef6\u76ee\u306e\u660e\u7d30\u306b\u4f55\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u53d6\u308a\u51fa\u3057\u305f\u3044\u3068\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u4f7f\u7528\u3059\u308b\u306e\u304cXPath\u3067\u3059\u3002XPath\u3067\u306f\u3001\u3069\u306e\u8981\u7d20\u306e\u3069\u306e\u5b50\u5b6b\u8981\u7d20\u304b\u3092 \/\u89aa\u8981\u7d20\/\u5b50\u8981\u7d20\/\u5b6b\u8981\u7d20 \u3068\u3044\u3063\u305f\u5f62\u3067\u6307\u5b9a\u3057\u307e\u3059\u3002\u4e0a\u8a18\u306eXML\u6587\u66f8\u306b\u5bfe\u3057\u3066\u3001\u660e\u7d30\u884c\u3092\u6307\u5b9a\u3059\u308b\u306b\u306f\u3001 \/Invoice\/InvoiceLine \u3068\u8a18\u8ff0\u3057\u307e\u3059\u3002\u3053\u306e\u6307\u5b9a\u6761\u4ef6\u3067\u306f\u3001\uff12\u4ef6\u306e\u660e\u7d30\u884c\u304c\u6307\u5b9a\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u6b21\u306eXPath\u306f\u3069\u306e\u8981\u7d20\u3092\u6307\u3057\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-280\">\n<p>\/Invoice\/InvoiceLine[LineNumber=2]<\/p>\n<\/div>\n<div class=\"paragraph data-line-282\">\n<p>\u3053\u306eXPath\u306f\u3001\/Invoice\/InvoiceLine \u3068\u6307\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\uff12\u4ef6\u306e\u660e\u7d30\u884c\u3092\u6307\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u3067\u306a\u304f[ ]\u306e\u4e2d\u306b\u8a18\u8ff0\u3057\u305f\u6761\u4ef6\u6587\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3069\u306e\u3088\u3046\u306a\u6761\u4ef6\u3092\u6e80\u305f\u3059\u660e\u7d30\u884c\u304b\u6307\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u3044\u304f\u3064\u304b\u3042\u308bInvoiceLine\u8981\u7d20\u306e\u4e2d\u3067\u3082\u3001\u305d\u306e\u5b50\u8981\u7d20\u3067\u3042\u308bLineNumber\u306e\u5024\u304c 2 \u306e\u660e\u7d30\u884c\u3092\u6307\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-284\">\n<p>\u3053\u306e\u3088\u3046\u306b\u3001XPath\u3092\u4f7f\u7528\u3059\u308c\u3070\u3001XML\u6587\u66f8\u4e2d\u306e\u7279\u5b9a\u306e\u8981\u7d20\u3092\u660e\u78ba\u306b\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3084\u696d\u52d9\u30bd\u30d5\u30c8\u304b\u3089\u53d6\u308a\u51fa\u3057\u305f\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u30c7\u30fc\u30bf\u3092XML\u6587\u66f8\u306e\u3069\u3053\u306b\u8a2d\u5b9a\u3059\u308b\u304b\u3092\u6307\u5b9a\u3059\u308b\u3068\u304d\u3084\u3001XML\u6587\u66f8\u304b\u3089\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3092\u53d6\u308a\u51fa\u3059\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u306e\u304cXPath\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-286\">\n<p>\u4ed6\u306e\u4f8b\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002AllowanceCharge\u3068\u3044\u3046\u8981\u7d20\u306b\u306f\u3001ChargeIndicator\u3068\u3044\u3046\u5b50\u8981\u7d20\u304c\u3042\u308a\u307e\u3059\u3002ChargeIndicator\u304c\u300cfalse\u300d\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u8981\u7d20\u306f\u300c\u8fd4\u91d1\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001ChargeIndicator\u304c\u300ctrue\u300d\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u306e\u8981\u7d20\u306f\u300c\u8ffd\u52a0\u8acb\u6c42\u300d\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002XPath\u3067\u306f\u3001AllowanceCharge[ChargeIndicator=false()]\u3068\u66f8\u304f\u3053\u3068\u3067\u3001ChargeIndicator\u304c\u300cfalse\u300d\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308bAllowanceCharge\u8981\u7d20(\u8fd4\u91d1)\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001AllowanceCharge[ChargeIndicator=true()]\u3068\u66f8\u304f\u3053\u3068\u3067\u3001ChargeIndicator\u304c\u300ctrue\u300d\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308bAllowanceCharge\u8981\u7d20(\u8ffd\u52a0\u8acb\u6c42)\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001XPath\u3092\u4f7f\u3063\u3066\u6761\u4ef6\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u3067\u3001\u7570\u306a\u308bXML\u69cb\u6587\u306e\u9593\u306e\u5bfe\u5fdc\u95a2\u4fc2\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-288\">\n<p>\u86c7\u8db3\uff1a<br \/>\nJP PINT 1.0\u306b\u304a\u3044\u3066\u3001<a href=\"https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/syntax\/\" data-href=\"https:\/\/docs.peppol.eu\/poac\/jp\/pint-jp\/trn-invoice\/syntax\/\">Syntax binding<\/a>\u3067\u306e\u9078\u629e\u6761\u4ef6\u306e\u8a18\u8f09\u306f\u3001Syntax Element\u306e\u8981\u7d20\u540d\u306e\u4e0b\u306b[\u6761\u4ef6]\u3068\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001cac:PartyTaxScheme\u306b\u5bfe\u3057\u3066[cac:TaxScheme = &#8220;VAT&#8221;]\u3068\u3044\u3063\u305f\u8a18\u8ff0\u304c\u3042\u308a\u3001XML\u306e\u6b63\u78ba\u306a\u7406\u89e3\u304c\u7591\u308f\u308c\u308b\u90e8\u5206\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-291\">\n<p>\u6b21\u306e\u30ea\u30f3\u30af\u3067\u306f\u3001JP PINT V1.0\u306b\u95a2\u3059\u308b\u554f\u984c\u70b9\u3092\u8a73\u3057\u304f\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044: <a href=\"https:\/\/www.sambuichi.jp\/?p=9086\" data-href=\"https:\/\/www.sambuichi.jp\/?p=9086\">\u300eJP PINT V1.0\u9593\u9055\u3044\u63a2\u3057\u300f<\/a><\/p>\n<\/div>\n<div class=\"paragraph data-line-293\">\n<p>\u307e\u305f\u3001Syntax binding\u306e\u5b9a\u7fa9\u306f\u3001\u4ee5\u4e0b\u306e\u5f53\u4e8b\u52d9\u6240\u306e\u691c\u8a3c\u7528\u30b5\u30a4\u30c8\u304b\u3089\u3082\u78ba\u8a8d\u3044\u305f\u3060\u3051\u307e\u3059: <a class=\"undefined\" href=\"https:\/\/www.wuwei.space\/jp_pint\/billing-japan\/syntax2\/ubl-invoice\/tree\/en\/\" data-href=\"https:\/\/www.wuwei.space\/jp_pint\/billing-japan\/syntax2\/ubl-invoice\/tree\/en\/\">https:\/\/www.wuwei.space\/jp_pint\/billing-japan\/syntax2\/ubl-invoice\/tree\/en\/<\/a><\/p>\n<\/div>\n<div class=\"paragraph data-line-295\">\n<p>XPath\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001XML\u6587\u66f8\u4e2d\u306e\u7279\u5b9a\u306e\u8981\u7d20\u3092\u660e\u78ba\u306b\u6307\u5b9a\u3067\u304d\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3084\u696d\u52d9\u30bd\u30d5\u30c8\u304b\u3089\u53d6\u308a\u51fa\u3057\u305f\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u30c7\u30fc\u30bf\u3092XML\u6587\u66f8\u306e\u3069\u3053\u306b\u8a2d\u5b9a\u3059\u308b\u304b\u3092\u6307\u5b9a\u3059\u308b\u969b\u3084\u3001XML\u6587\u66f8\u304b\u3089\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3092\u53d6\u308a\u51fa\u3059\u969b\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-299\">\n<p>\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u70b9\u3092\u8e0f\u307e\u3048\u3001JP PINT\u306e\u6539\u5584\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u5f8c\u306e\u30d0\u30fc\u30b8\u30e7\u30f3\u3067\u306f\u3001XML\u306e\u7406\u89e3\u306b\u57fa\u3065\u3044\u305f\u9069\u5207\u306a\u6761\u4ef6\u6307\u5b9a\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002XPath\u3092\u6d3b\u7528\u3057\u3066\u3001\u9069\u5207\u306a\u6761\u4ef6\u3092\u6307\u5b9a\u3057\u3001\u7570\u306a\u308bXML\u69cb\u6587\u9593\u306e\u5bfe\u5fdc\u95a2\u4fc2\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3001JP PINT\u306e\u6539\u5584\u304c\u56f3\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-301\">\n<h2 id=\"_\u89e3\u8aac_xml\u69cb\u6587\u3068xpath\u306e\u57fa\u672c\">[\u89e3\u8aac] XML\u69cb\u6587\u3068XPath\u306e\u57fa\u672c<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-303\">\n<p>XML\u3068\u306f\u3001\u30c7\u30fc\u30bf\u3092\u69cb\u9020\u5316\u3057\u3066\u8a18\u8ff0\u3059\u308b\u305f\u3081\u306e\u8a00\u8a9e\u3067\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u60c5\u5831\u3092\u3084\u308a\u53d6\u308a\u3059\u308b\u969b\u306b\u5e83\u304f\u5229\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002XPath\u306f\u3001XML\u6587\u66f8\u5185\u306e\u7279\u5b9a\u306e\u8981\u7d20\u3084\u5c5e\u6027\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u305f\u3081\u306e\u8a00\u8a9e\u3067\u3059\u3002\u3053\u306e\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\u3067\u306f\u3001XML\u69cb\u6587\u3068XPath\u306e\u57fa\u672c\u306b\u3064\u3044\u3066\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-305\">\n<h2 id=\"_xml\u306e\u57fa\u672c\">XML\u306e\u57fa\u672c<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-307\">\n<p>XML\u3067\u306f\u3001\u30c7\u30fc\u30bf\u3092\u8981\u7d20\u3068\u547c\u3070\u308c\u308b\u30bf\u30b0\u3067\u56f2\u3080\u3053\u3068\u3067\u69cb\u9020\u5316\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u7c21\u5358\u306aXML\u6587\u66f8\u306e\u4f8b\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock data-line-310\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;book&gt;\r\n  &lt;title&gt;XML\u5165\u9580&lt;\/title&gt;\r\n  &lt;author&gt;\u5c71\u7530 \u592a\u90ce&lt;\/author&gt;\r\n  &lt;price&gt;1500&lt;\/price&gt;\r\n&lt;\/book&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph data-line-318\">\n<p>\u3053\u306e\u4f8b\u3067\u306f\u3001<code>&lt;book&gt;`\u8981\u7d20\u306e\u4e2d\u306b<\/code>&lt;title&gt;`\u3001<code>&lt;author&gt;<\/code>\u3001`&lt;price&gt;`\u3068\u3044\u3046\u5b50\u8981\u7d20\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-320\">\n<h2 id=\"_xpath\u306e\u57fa\u672c\">XPath\u306e\u57fa\u672c<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-322\">\n<p>XPath\u3092\u4f7f\u3063\u3066\u3001XML\u6587\u66f8\u5185\u306e\u7279\u5b9a\u306e\u8981\u7d20\u3084\u5c5e\u6027\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4ee5\u4e0b\u306f\u3001\u5148\u307b\u3069\u306eXML\u6587\u66f8\u304b\u3089`&lt;author&gt;`\u8981\u7d20\u3092\u9078\u629e\u3059\u308b\u305f\u3081\u306eXPath\u306e\u4f8b\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock data-line-325\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-txt\" data-lang=\"txt\">\/book\/author<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph data-line-329\">\n<p>\u3053\u306eXPath\u306f\u3001<code>&lt;book&gt;`\u8981\u7d20\u306e\u5b50\u8981\u7d20\u3067\u3042\u308b<\/code>&lt;author&gt;`\u8981\u7d20\u3092\u6307\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-331\">\n<h2 id=\"_xml\u69cb\u6587\u3068xpath\u306e\u4f7f\u3044\u65b9\">XML\u69cb\u6587\u3068XPath\u306e\u4f7f\u3044\u65b9<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-333\">\n<p>XML\u69cb\u6587\u3068XPath\u3092\u4f7f\u3063\u3066\u3001\u30c7\u30fc\u30bf\u306e\u8ffd\u52a0\u3084\u5909\u66f4\u3001\u691c\u7d22\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306aXML\u6587\u66f8\u304c\u3042\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"listingblock data-line-336\">\n<div class=\"content\">\n<pre class=\"highlight\"><code class=\"language-xml\" data-lang=\"xml\">&lt;books&gt;\r\n  &lt;book id=\"1\"&gt;\r\n    &lt;title&gt;XML\u5165\u9580&lt;\/title&gt;\r\n    &lt;author&gt;\u5c71\u7530 \u592a\u90ce&lt;\/author&gt;\r\n    &lt;price&gt;1500&lt;\/price&gt;\r\n  &lt;\/book&gt;\r\n  &lt;book id=\"2\"&gt;\r\n    &lt;title&gt;HTML\u5165\u9580&lt;\/title&gt;\r\n    &lt;author&gt;\u4f50\u85e4 \u6b21\u90ce&lt;\/author&gt;\r\n    &lt;price&gt;1800&lt;\/price&gt;\r\n  &lt;\/book&gt;\r\n&lt;\/books&gt;<\/code><\/pre>\n<\/div>\n<\/div>\n<div class=\"paragraph data-line-351\">\n<p>\u3053\u306eXML\u6587\u66f8\u306b\u5bfe\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306aXPath\u3092\u4f7f\u3063\u3066\u30c7\u30fc\u30bf\u3092\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"ulist data-line-353\">\n<ul>\n<li class=\"data-line-353\">\u3059\u3079\u3066\u306e`&lt;book&gt;`\u8981\u7d20\u3092\u9078\u629e: <code>\/books\/book<\/code><\/li>\n<li class=\"data-line-354\">id\u5c5e\u6027\u304c1\u306e`&lt;book&gt;`\u8981\u7d20\u3092\u9078\u629e: <code>\/books\/book[@id='1']<\/code><\/li>\n<li class=\"data-line-355\">\u3059\u3079\u3066\u306e`&lt;book&gt;`\u8981\u7d20\u306e`&lt;title&gt;`\u8981\u7d20\u3092\u9078\u629e: <code>\/books\/book\/title<\/code><\/li>\n<\/ul>\n<\/div>\n<div class=\"paragraph data-line-357\">\n<p>\u3053\u306e\u3088\u3046\u306b\u3001XML\u69cb\u6587\u3068XPath\u3092\u4f7f\u3063\u3066\u30c7\u30fc\u30bf\u3092\u7c21\u5358\u306b\u691c\u7d22\u3001\u6574\u7406\u3067\u304d\u307e\u3059\u3002\u521d\u5fc3\u8005\u3067\u3082\u308f\u304b\u308a\u3084\u3059\u3044\u5f62\u3067\u30c7\u30fc\u30bf\u306e\u69cb\u9020\u5316\u3068\u64cd\u4f5c\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-359\">\n<h2 id=\"_3_\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u3064\u3044\u3066\">3. \u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u3064\u3044\u3066<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-361\">\n<p>JP PINT\u3084UN\/CEFACT CII\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u8868\u73fe\u3059\u308bXML\u69cb\u6587\u3067\u3059\u3002UBL\u3068CII\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306eXML\u69cb\u6587\u3068\u3057\u3066\u5e83\u304f\u4f7f\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u4e21\u8005\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u660e\u7d30\u884c\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u968e\u5c64\u69cb\u9020\u3092\u6301\u3061\u3001\u305d\u308c\u306b\u57fa\u3065\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u3068\u305d\u306e\u69cb\u6210\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5f62\u304c\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-363\">\n<p>UBL\u3067\u306f\u3001Invoice\u304c\u30c8\u30c3\u30d7\u8981\u7d20\u3067\u3001\u305d\u306e\u4e2d\u306b\u8907\u6570\u306eInvoiceLine\u304c\u542b\u307e\u308c\u307e\u3059\u3002InvoiceLine\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u660e\u7d30\u884c\u3092\u8868\u3057\u3001\u8a73\u7d30\u60c5\u5831\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8907\u6570\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u30921\u3064\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u5b9a\u7fa9\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-365\">\n<p>CII\u306eXML\u3067\u306f\u3001Invoice\u304c\u30c8\u30c3\u30d7\u8981\u7d20\u3067\u3001\u305d\u306e\u4e2d\u306bTradeTransaction\u304c\u542b\u307e\u308c\u307e\u3059\u3002TradeTransaction\u306b\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u60c5\u5831\u3092\u542b\u3080LineTradeItem\u304c\u8907\u6570\u542b\u307e\u308c\u3001\u8a73\u7d30\u60c5\u5831\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3053\u3061\u3089\u3082\u3001\u8907\u6570\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u30921\u3064\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u5b9a\u7fa9\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-367\">\n<p>\u3053\u308c\u3089\u306eXML\u69cb\u6587\u306f\u3001\u968e\u5c64\u69cb\u9020\u306b\u57fa\u3065\u3044\u3066\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306b\u3088\u308a\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u60c5\u5831\u3092\u5bb9\u6613\u306b\u53d6\u5f97\/\u8a2d\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u4f7f\u7528\u3057\u3066\u3044\u308b\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u3084\u69cb\u6210\u306e\u9055\u3044\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u3067\u7570\u306a\u3063\u305fXML\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-369\">\n<h2 id=\"_4_\u6b27\u5dde\u898f\u683c\u306b\u304a\u3051\u308b\u7570\u306a\u308b\u69cb\u6587\u9593\u306e\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\">4. \u6b27\u5dde\u898f\u683c\u306b\u304a\u3051\u308b\u7570\u306a\u308b\u69cb\u6587\u9593\u306e\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-371\">\n<p>\u6b27\u5dde\u3067\u306f\u3001\u6b27\u5dde\u8b70\u4f1a\u304a\u3088\u3073\u7406\u4e8b\u4f1a\u306e\u300c\u6307\u4ee4 2014\/55\/EU\u300d\u306b\u57fa\u3065\u3044\u3066\u3001\u6b27\u5dde\u898f\u683cEN 16931\u30b7\u30ea\u30fc\u30ba\u304c\u898f\u5b9a\u3055\u308c\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u63a8\u9032\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u30022014\u5e74\u5f53\u6642\u306f\u5404\u52a0\u76df\u56fd\u305d\u308c\u305e\u308c\u3067eInvoice\u3084eProcurement\u3092\u653f\u5e9c\u8abf\u9054\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u9032\u3081\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u56fd\u3054\u3068\u306b\u7570\u306a\u308b\u6a19\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u305f\u3081\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5546\u53d6\u5f15\u304c\u963b\u5bb3\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u6b27\u5dde\u8b70\u4f1a\u306f\u3001\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u6700\u4f4e\u9650\u306e\u5171\u901a\u69cb\u6210\u8981\u7d20\u3092\u300c\u96fb\u5b50\u8acb\u6c42\u66f8\u306e\u30b3\u30a2\u8981\u7d20\u300d\uff08\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3068\u3057\u3066\u898f\u5b9a\u3057\u3001\u5404\u56fd\u3067\u63a1\u7528\u3055\u308c\u3066\u3044\u308bXML\u69cb\u6587\u306e\u306a\u304b\u304b\u3089\u666e\u53ca\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u9078\u629e\u3057\u3001\u300c\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u300d\u3092\u898f\u5b9a\u3059\u308b\u3053\u3068\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"quoteblock data-line-375\">\n<div class=\"title\">\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0<\/div>\n<blockquote>\n<div class=\"imageblock data-line-376\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/01\/fig2.png\" alt=\"fig2\" \/><\/div>\n<\/div>\n<\/blockquote>\n<div class=\"attribution\">\u2014 Martin Forsberg<br \/>\n<cite>eInvoicing from a user\u2019s perspective<\/cite><\/div>\n<\/div>\n<div class=\"paragraph data-line-379\">\n<p>\u6b27\u5dde\u3067\u306f\u3001\u6307\u4ee4 2014\/55\/EU\u306b\u57fa\u3065\u304d\u3001EN 16931\u30b7\u30ea\u30fc\u30ba\u304c\u898f\u5b9a\u3055\u308c\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u63a8\u9032\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5404\u56fd\u3067\u306f\u3001\u7570\u306a\u308b\u6a19\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5546\u53d6\u5f15\u304c\u963b\u5bb3\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u6b27\u5dde\u8b70\u4f1a\u306f\u3001\u300c\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u3068\u3057\u3066\u3001\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u898f\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-381\">\n<p>JP PINT\u306f\u3001UBL\u3092\u63a1\u7528\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u306f\u3001UN\/CEFACT CII\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3067\u306f\u3001\u5171\u901a\u306e\u8981\u7d20\u304c\u3042\u308b\u3082\u306e\u306e\u3001UBL\u3068CII\u306e\u8981\u7d20\u540d\u3084\u69cb\u9020\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5bfe\u5fdc\u4ed8\u3051\u304c\u5fc5\u8981\u3067\u3059\u3002\u6b27\u5dde\u898f\u683c\u3067\u306f\u3001EN 16931-1\u3067\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3092\u5b9a\u7fa9\u3057\u3001CEN\/TS 16931-3-2\u3067UBL\u3068\u306e\u300116931-3-3\u3067UN\/CEFACT CII\u3068\u306e\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-383\">\n<p>\u4f8b\u3048\u3070\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u8005\u306b\u76f8\u5f53\u3059\u308b\u8981\u7d20\u304c\u3001UBL\u3067\u306fcac:AccountingSupplierParty\u306b\u3001CII\u3067\u306fram:SellerCITradeParty\u306b\u3042\u305f\u308a\u3001\u3053\u308c\u3089\u3092\u5bfe\u5fdc\u4ed8\u3051\u308b\u305f\u3081\u306b\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3067\u306f\u3001\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u300c\u58f2\u308a\u624b\u300d\u3092\u5b9a\u7fa9\u3057\u3001\u305d\u306e\u9805\u76ee\u3068UBL\u304a\u3088\u3073CII\u3078\u306e\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u305f\u300c\u652f\u6255\u6761\u4ef6\u300d\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u8981\u7d20\u304c\u793a\u3059\u610f\u5473\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-385\">\n<p>CEN\/TS 16393-3-1\u3067\u306f\u3001XML\u69cb\u6587\u9593\u306e\u30af\u30ed\u30b9\u30de\u30c3\u30d4\u30f3\u30b0\u306b\u3064\u3044\u3066\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30de\u30c3\u30d4\u30f3\u30b0\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408\u306f\u60c5\u5831\u306e\u640d\u5931\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u30de\u30c3\u30d4\u30f3\u30b0\u306e\u554f\u984c\u306f\u3001\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30ec\u30d9\u30eb\u3001\u69cb\u9020\u30ec\u30d9\u30eb\u3001\u7e70\u8fd4\u3057\u56de\u6570\u306e\u76f8\u9055\u30ec\u30d9\u30eb\u3001\u307e\u305f\u306f\u30c7\u30fc\u30bf\u578b\u30ec\u30d9\u30eb\u3067\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u30de\u30c3\u30d4\u30f3\u30b0\u306f\u3001\u7570\u306a\u308b\u69cb\u6587\u9593\u306e\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u53ef\u80fd\u306b\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u306a\u624b\u6bb5\u3067\u3059\u3002\u6b63\u78ba\u306a\u30de\u30c3\u30d4\u30f3\u30b0\u306f\u60c5\u5831\u306e\u640d\u5931\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-387\">\n<h2 id=\"_5_\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\">5. \u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-389\">\n<p>Open Peppol\u306e\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3084\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u540c\u58eb\u304c\u3064\u306a\u304c\u308b\u65b9\u6cd5\u306f\u3001C1-C2\u3084C3-C4\u9593\u3067\u30e1\u30c3\u30bb\u30fc\u30b8\u3092\u3084\u308a\u53d6\u308a\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u306e\u3084\u308a\u53d6\u308a\u306f\u3001Open Peppol\u306e\u7ba1\u7406\u7bc4\u56f2\u5916\u3067\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-391\">\n<p>\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u4eba\u306f\u3001Open Peppol\u306e\u30e6\u30fc\u30b6\u30fcID\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u3001\u5f93\u6765\u306e\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u63db\u3092Open Peppol\u3092\u901a\u3058\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-393\">\n<p>\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3084\u5229\u7528\u8005\u304c\u30d1\u30c3\u30b1\u30fc\u30b8\u3084\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u540c\u58eb\u3067\u30e1\u30c3\u30bb\u30fc\u30b8\u4ea4\u63db\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u6b27\u5dde\u306e\u300c\u96fb\u5b50\u8acb\u6c42\u66f8\uff08eInvoicing\uff09\u300d\u306e\u6a19\u6e96\u3092\u3082\u3068\u306b\u3057\u305f\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4f7f\u3063\u305f\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u306e\u5229\u7528\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"imageblock data-line-396\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/01\/fig11.png\" alt=\"fig11\" \/><\/div>\n<div class=\"title\">Figure 1. \u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4<\/div>\n<\/div>\n<div class=\"paragraph data-line-398\">\n<p>\u30e6\u30fc\u30b6\u30fc\u5411\u3051\u306e\u30d1\u30c3\u30b1\u30fc\u30b8\u3084\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u306b\u306f\u3001\u696d\u754c\u5225\u306eEDI\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u5171\u901aEDI\u30e6\u30fc\u30b6\u30fc\uff08C1\/C4\uff09\u306f\u3001\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3092\u4f7f\u3063\u3066Open Peppol\u306e\u30a2\u30af\u30bb\u30b9\u30dd\u30a4\u30f3\u30c8\u306b\u63a5\u7d9a\u3067\u304d\u307e\u3059\u3002\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3067\u306f\u3001\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306b\u5bfe\u5fdc\u3057\u305fxBRL-CSV\uff08Tidy data\uff09\u3092\u6a19\u6e96\u30c7\u30fc\u30bf\u5f62\u5f0f\u3068\u3057\u3066\u4f7f\u3044\u3001\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\uff08UN\/CEFACT CII 22B\uff09\u3068JP PINT v1\uff08UBL 2.1\uff09\u9593\u306e\u30c7\u30fc\u30bf\u5909\u63db\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"imageblock data-line-401\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/01\/fig12.png\" alt=\"fig12\" \/><\/div>\n<div class=\"title\">Figure 2. \u696d\u754cEDI\u306e\u69cb\u6587\u3082\u5bfe\u8c61\u3068\u3057\u305f\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4<\/div>\n<\/div>\n<div class=\"paragraph data-line-403\">\n<p>\u4ed6\u306e\u696d\u754cEDI\u306e\u30e6\u30fc\u30b6\u30fc\u3067\u3082\u3001Open Peppol\u306eSMP\u306b\u767b\u9332\u3057\u3066\u3044\u308c\u3070\u3001\u8cb7\u3044\u624b\u306f\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3092\u4ecb\u3057\u3066\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u9001\u4fe1\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-405\">\n<p>\u305f\u3060\u3057\u3001\u8cb7\u3044\u624b\u5074\u306e\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3001\u63a5\u7d9a\u5148\u3054\u3068\u306b\u30c7\u30fc\u30bf\u51e6\u7406\u30a4\u30f3\u30bf\u30fc\u30d5\u30a7\u30fc\u30b9\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u5927\u624b\u4f01\u696d\u3067\u306f\u30014\u30b3\u30fc\u30ca\u30fc\u306eEDI\u30a2\u30af\u30bb\u30b9\u30dd\u30a4\u30f3\u30c8\u30843\u30b3\u30fc\u30ca\u30fc\u306eEDI\u30b5\u30fc\u30d3\u30b9\u306b\u52a0\u3048\u3001\u500b\u5225\u306b\u4ed5\u5165\u5148\u5411\u3051\u306e\u8abf\u9054\u30dd\u30fc\u30bf\u30eb\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306e\u500b\u5225\u5bfe\u5fdc\u306f\u3001\u305d\u308c\u305e\u308c\u306b\u5bfe\u3059\u308b\u500b\u5225\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u305d\u306e\u7dad\u6301\u7ba1\u7406\u304c\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"imageblock data-line-408\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/01\/fig13.png\" alt=\"fig13\" \/><\/div>\n<div class=\"title\">Figure 3. \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u500b\u5225\u5bfe\u5fdc<\/div>\n<\/div>\n<div class=\"imageblock data-line-411\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/01\/fig14.png\" alt=\"fig14\" \/><\/div>\n<div class=\"title\">Figure 4. \u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u63a1\u7528\u3057\u3066\u6574\u9813\u3057\u305f\u5f62\u5f0f<\/div>\n<\/div>\n<div class=\"paragraph data-line-413\">\n<p>\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3067\u4f7f\u7528\u3055\u308c\u308b\u6a19\u6e96\u30c7\u30fc\u30bf\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306f\u3001\u793e\u5185\u30b7\u30b9\u30c6\u30e0\u3092\u9023\u643a\u3055\u305b\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3001\u30a2\u30af\u30bb\u30b9\u30dd\u30a4\u30f3\u30c8\u3067\u306e\u4f7f\u7528\u3068\u540c\u69d8\u3001\u8db3\u3057\u7b97\u306e\u5bfe\u5fdc\u3067\u7d44\u307f\u5408\u308f\u305b\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001CSV\u30d5\u30a1\u30a4\u30eb\u306fxBRL-CSV\u5f62\u5f0f\u3067\u3042\u308a\u3001X B R L\u30bf\u30af\u30bd\u30ce\u30df\u3067\u305d\u306e\u69cb\u9020\u3084\u610f\u5473\u3092\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u30bf\u30af\u30bd\u30ce\u30df\u306e\u7dad\u6301\u5909\u66f4\u7ba1\u7406\u3068\u9023\u52d5\u3059\u308b\u3053\u3068\u3067\u30b7\u30b9\u30c6\u30e0\u306e\u7dad\u6301\u7ba1\u7406\u3092\u6a5f\u68b0\u5316\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-415\">\n<h2 id=\"_6_\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3068xbrl\">6. \u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3068XBRL<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-417\">\n<p>\u5165\u529b\u30c7\u30fc\u30bf\u5f62\u5f0f\u3068\u51fa\u529b\u30c7\u30fc\u30bf\u5f62\u5f0f\u306e\u9593\u306e\u5909\u63db\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u958b\u767a\u3059\u308b\u306b\u306f\u3001\u5165\u529b\u30c7\u30fc\u30bf\u5f62\u5f0f\u304cN\u7a2e\u985e\u3001\u51fa\u529b\u30c7\u30fc\u30bf\u5f62\u5f0f\u304cM\u7a2e\u985e\u3042\u308b\u5834\u5408\u3001N x M\u500b\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30ec\u30d9\u30eb\u3067\u306e\u6c4e\u7528\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3068\u3057\u3066\u306e\u8ad6\u7406\u968e\u5c64\u30e2\u30c7\u30eb\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3001N + M\u500b\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u3067\u6e08\u307e\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3069\u308c\u304b\u304c\u5909\u66f4\u3055\u308c\u3066\u3082\u3001\u5f71\u97ff\u3092\u53d7\u3051\u308b\u306e\u306f\u305d\u306e\u5f62\u5f0f\u3068\u6c4e\u7528\u30c7\u30fc\u30bf\u5f62\u5f0f\u3068\u306e\u5909\u63db\u30d7\u30ed\u30b0\u30e9\u30e0\u3060\u3051\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-419\">\n<p>\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3067\u5b9a\u7fa9\u3055\u308c\u305f\u968e\u5c64\u69cb\u9020\u306f\u8ad6\u7406\u7684\u306a\u5b9a\u7fa9\u3067\u3059\u304b\u3089\u3001\u3069\u306eXML\u69cb\u6587\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u304b\uff08\u30aa\u30fc\u30d7\u30f3\u30da\u30dd\u30eb\u306eJP PINT\u304b\u3001\u4e2d\u5c0f\u4f01\u696d\u5171\u901aEDI\u306eUN\/CEFACT CII\u304b\u3001\u3042\u308b\u3044\u306f\u696d\u754c\u3067\u5e83\u304f\u4f7f\u308f\u308c\u3066\u3044\u308bEDI\u69cb\u6587\u306a\u306e\u304b\uff09\u306b\u4f9d\u5b58\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3084\u696d\u52d9\u30bd\u30d5\u30c8\u304c\u5185\u90e8\u3067\u3069\u306e\u3088\u3046\u306a\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306e\u8868\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u69cb\u6210\u3057\u3066\u3044\u308b\u304b\u306b\u3082\u4f9d\u5b58\u3057\u307e\u305b\u3093\u3002\u500b\u5225\u306e\u69cb\u6587\u540c\u58eb\u306e\u5bfe\u5fdc\u8868\u3067\u306f\u306a\u304f\u3001\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306e\u968e\u5c64\u69cb\u9020\u5b9a\u7fa9\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u69cb\u6587\u3078\u306e\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3001\u5bfe\u5fdc\u5148\u304c\u5897\u3048\u305f\u5834\u5408\u306b\u3082\u3001\u8ffd\u52a0\u3057\u305f\u69cb\u6587\u5b9a\u7fa9\u3068\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u306e\u5bfe\u5fdc\u4ed8\u3051\u3092XPath\u3067\u6307\u5b9a\u3059\u308b\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-421\">\n<p>\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3092\u305d\u306e\u307e\u307e\u30c7\u30fc\u30bf\u4ea4\u63db\u306e\u4e2d\u9593\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u306b\u306f\u3001\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3092\u305d\u306e\u307e\u307e\u7269\u7406\u30d5\u30a1\u30a4\u30eb\u306b\u5bfe\u5fdc\u3065\u3051\u308b\u6a19\u6e96\u4ed5\u69d8\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30c7\u30fc\u30bf\u30a6\u30a7\u30a4\u3067\u306fXBRL\u30bf\u30af\u30bd\u30ce\u30df\u3092\u63a1\u7528\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-423\">\n<p>XBRL\uff08eXtensible Business Reporting Language\uff09\u306f\u3001\uff12\uff10\u4e16\u7d00\u672b\u306b\u30a2\u30e1\u30ea\u30ab\u306e\u4f1a\u8a08\u58eb\u306e\u767a\u60f3\u306b\u57fa\u3065\u3044\u3066AICPA\uff08\u30a2\u30e1\u30ea\u30ab\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09\u3067\u306e\u5b9f\u8a3c\u691c\u8a3c\u3092\u3078\u3066\u5236\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002\u4ed6\u306eXML\u30c7\u30fc\u30bf\u6a19\u6e96\u3067\u306f\u56f0\u96e3\u3067\u3042\u3063\u305f\u591a\u69d8\u306a\u89b3\u70b9\u304c\u4ea4\u5dee\u3057\u305f\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u306a\u5b9a\u7fa9\u3092XBRL\u30bf\u30af\u30bd\u30ce\u30df\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7570\u306a\u308b\u696d\u754c\u306eEDI\u69cb\u6587\u3084\u4f1a\u8a08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u69cb\u6210\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u30c7\u30fc\u30bf\u5f62\u5f0f\u9593\u306e\u5909\u63db\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u6570\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u4e2d\u9593\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3068\u3057\u3066\u306exBRL-CSV\u306f\u3001\u8868\u5f62\u5f0f\u306e\u30c7\u30fc\u30bf\u3092\u6271\u3044\u3084\u3059\u304f\u3001\u51e6\u7406\u52b9\u7387\u3082\u9ad8\u3044\u305f\u3081\u3001\u30c7\u30fc\u30bf\u5909\u63db\u306b\u304a\u3051\u308b\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-425\">\n<p>\u3055\u3089\u306b\u3001XBRL\u30bf\u30af\u30bd\u30ce\u30df\u306f\u3001\u591a\u6b21\u5143\u306e\u30c7\u30fc\u30bf\u69cb\u9020\u3092\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u69d8\u3005\u306a\u30c7\u30fc\u30bf\u3092\u67d4\u8edf\u306b\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u67d4\u8edf\u6027\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3044\u3066\u5fc5\u8981\u3068\u3055\u308c\u308b\u591a\u69d8\u306a\u30c7\u30fc\u30bf\u8981\u4ef6\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001EDI\u3092\u542b\u3080\u30d3\u30b8\u30cd\u30b9\u30c7\u30fc\u30bf\u4ea4\u63db\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u6709\u7528\u6027\u304c\u9ad8\u304f\u8a55\u4fa1\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-427\">\n<p>\u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30c7\u30fc\u30bf\u30a6\u30a7\u30a4\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3092\u6d3b\u7528\u3057\u3001\u696d\u754c\u306e\u67a0\u3092\u8d85\u3048\u305fEDI\u3084\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5b9f\u73fe\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-429\">\n<p>\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u306a\u968e\u5c64\u30c7\u30fc\u30bf\u3092CSV\u3068\u3057\u3066\u6271\u3046\u6574\u7136\u30c7\u30fc\u30bf Tidy Data \u306b\u3064\u3044\u3066\u8208\u5473\u306e\u3042\u308b\u65b9\u306f\u3001\u6b21\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u8a18\u4e8b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-431\">\n<p><a href=\"https:\/\/www.sambuichi.jp\/?cat=68\" data-href=\"https:\/\/www.sambuichi.jp\/?cat=68\">\u30ab\u30c6\u30b4\u30ea\u30fc: tidy data<\/a><\/p>\n<\/div>\n<div class=\"paragraph data-line-433\">\n<p><a href=\"https:\/\/www.sambuichi.jp\/?cat=65\" data-href=\"https:\/\/www.sambuichi.jp\/?cat=65\">\u30ab\u30c6\u30b4\u30ea\u30fc: xBRL-GD<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-435\">\n<h2 id=\"_7_\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5951\u6a5f\u3068\u3059\u308b\u4f1a\u8a08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\">7. \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5951\u6a5f\u3068\u3059\u308b\u4f1a\u8a08\u306e\u30c7\u30b8\u30bf\u30eb\u5316<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-437\">\n<p>\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u4f1a\u8a08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u306b\u5927\u304d\u306a\u5f79\u5272\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u56fd\u969b\u6a19\u6e96\u5316\u6a5f\u69cb\uff08ISO\uff09\u306eTC 295 Audit data services\u3067\u306f\u3001\u76e3\u67fb\u5bfe\u8c61\u30c7\u30fc\u30bf\u306e\u4e2d\u3067\u3082\u91cd\u8981\u306a\u8acb\u6c42\u66f8\u3092\u306f\u3058\u3081\u3068\u3057\u3066\u5404\u7a2e\u306e\u5e33\u7c3f\u30c7\u30fc\u30bf\u3084\u5546\u53d6\u5f15\u6587\u66f8\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u3053\u308c\u3089\u306e\u30c7\u30fc\u30bf\u3092\u6a19\u6e96\u5316\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001ISO TC 295 Audit data services\u3067\u79c1\u304cConvener\u3092\u52d9\u3081\u3066\u3044\u308bStudy group 1 (semantic model)\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u4f1a\u8a08\u76e3\u67fb\u5bfe\u8c61\u30c7\u30fc\u30bf\u3092\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb\u3068\u3057\u3066\u5b9a\u7fa9\u3059\u308b\u3053\u3068\u3067\u3001\u7570\u306a\u308b\u696d\u754c\u3084\u56fd\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u5171\u901a\u306e\u30c7\u30fc\u30bf\u5f62\u5f0f\u3067\u8868\u73fe\u3059\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-439\">\n<p>\u3053\u306e\u3088\u3046\u306a\u6a19\u6e96\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u30c7\u30fc\u30bf\u6a19\u6e96\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3092\u3001xBRL-CSV\uff08Tidy data\uff09\u3092\u7528\u3044\u305f\u6a19\u6e96API\u3067\u63d0\u4f9b\u3057\u3001XBRL\u30bf\u30af\u30bd\u30ce\u30df\u3067\u7ba1\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u5b9f\u73fe\u3055\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u305d\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u306b\u5411\u3051\u305f\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u306e\u4e00\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"imageblock data-line-442\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/01\/fig15.png\" alt=\"fig15\" \/><\/div>\n<div class=\"title\">Figure 5. <a href=\"https:\/\/www.iso.org\/standard\/70823.html\" data-href=\"https:\/\/www.iso.org\/standard\/70823.html\">ISO 21378:2019 Audit data collection<\/a><\/div>\n<\/div>\n<div class=\"imageblock data-line-445\">\n<div class=\"content\"><img decoding=\"async\" src=\"https:\/\/www.sambuichi.jp\/wp-content\/uploads\/2023\/01\/fig17.png\" alt=\"fig17\" \/><\/div>\n<div class=\"title\">Figure 6. xBRL Granular Data Interface<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-447\">\n<h2 id=\"_8_\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3068\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3068\u306f\">8. \u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3068\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u3068\u306f<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-449\">\n<p>\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3068\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306f\u3001\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u3084\u53d6\u5f15\u5148\u3068\u306e\u3084\u308a\u3068\u308a\u3092\u52b9\u7387\u7684\u306b\u884c\u3046\u305f\u3081\u306b\u91cd\u8981\u306a\u30c4\u30fc\u30eb\u3067\u3059\u3002\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u306f\u3001\u7570\u306a\u308b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306e\u8acb\u6c42\u66f8\u3092\u7d71\u4e00\u7684\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u8acb\u6c42\u66f8\u306e\u6a19\u6e96\u5316\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306f\u3001\u81ea\u52d5\u7684\u306b\u30c7\u30fc\u30bf\u3092\u62bd\u51fa\u3057\u3066\u6b63\u78ba\u306a\u60c5\u5831\u3092\u542b\u3080\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u8acb\u6c42\u66f8\u4f5c\u6210\u306e\u624b\u9593\u3084\u30df\u30b9\u3092\u6e1b\u3089\u3057\u3001\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-451\">\n<p>\u3055\u3089\u306b\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u6a19\u6e96\u5316\u3057\u3001\u5171\u901a\u306eCSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3067\u53c2\u7167\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u53d6\u5f15\u5148\u3068\u306e\u30d3\u30b8\u30cd\u30b9\u95a2\u4fc2\u3092\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5171\u901a\u306e\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u30c7\u30fc\u30bf\u306e\u3084\u308a\u53d6\u308a\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u308f\u308c\u3001\u53d6\u5f15\u5148\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3082\u5186\u6ed1\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u306b\u3088\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u52b9\u7387\u5316\u3084\u7cbe\u5ea6\u5411\u4e0a\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-453\">\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u3068\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u53d6\u308a\u7d44\u307f\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u52b9\u7387\u7684\u306a\u696d\u52d9\u51e6\u7406\u3084\u30d3\u30b8\u30cd\u30b9\u95a2\u4fc2\u306e\u6539\u5584\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u696d\u7e3e\u5411\u4e0a\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u7406\u58eb\u306f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u3084\u5171\u901a\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306e\u5c0e\u5165\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u652f\u63f4\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u306b\u8ca2\u732e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7a0e\u52d9\u7533\u544a\u3084\u6c7a\u7b97\u66f8\u4f5c\u6210\u306a\u3069\u306e\u696d\u52d9\u306b\u52a0\u3048\u3066\u3001\u4f01\u696d\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u306b\u3082\u53d6\u308a\u7d44\u3080\u3053\u3068\u3067\u3001\u3088\u308a\u7dcf\u5408\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-455\">\n<h2 id=\"_9_\u4f1a\u8a08\u60c5\u5831\u306e\u5171\u901a\u5316\u3068csv\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306e\u6a19\u6e96\u5316\">9. \u4f1a\u8a08\u60c5\u5831\u306e\u5171\u901a\u5316\u3068CSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306e\u6a19\u6e96\u5316<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-457\">\n<p>\u6b63\u78ba\u306a\u60c5\u5831\u306e\u63d0\u4f9b\u3084\u6642\u9593\u30fb\u30b3\u30b9\u30c8\u306e\u7bc0\u7d04\u3001\u7d4c\u55b6\u4e0a\u306e\u6b63\u78ba\u306a\u6c7a\u5b9a\u3001\u7a0e\u52d9\u7533\u544a\u306e\u52b9\u7387\u5316\u3001\u5b9f\u52d9\u306e\u52b9\u7387\u5316\u3001\u65b0\u898f\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u306e\u5275\u51fa\u306a\u3069\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u60c5\u5831\u306b\u57fa\u3065\u304fCSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306e\u5c0e\u5165\u306b\u306f\u3001\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u3053\u308c\u3089\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u5341\u5206\u306b\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9\u30b2\u30fc\u30c8\u30a6\u30a7\u30a4\u3068\u69cb\u6587\u30d0\u30a4\u30f3\u30c7\u30a3\u30f3\u30b0\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u7a0e\u7406\u58eb\u3084\u4f1a\u8a08\u58eb\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u6a19\u6e96\u5316\u3055\u308c\u305f\u4f1a\u8a08\u60c5\u5831\u306b\u57fa\u3065\u304fCSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u3088\u308a\u9ad8\u5ea6\u306a\u696d\u52d9\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f01\u696d\u306e\u7d4c\u55b6\u30d7\u30ed\u30bb\u30b9\u306e\u6539\u5584\u3084\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u306e\u5275\u51fa\u306b\u8ca2\u732e\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306e\u767a\u5c55\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-459\">\n<p>\u4f8b\u3048\u3070\u3001\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u6539\u5584\u306b\u3064\u3044\u3066\u3067\u3059\u3002\u4f01\u696d\u304c\u5171\u901a\u306eCSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u53d6\u5f15\u5148\u306b\u6b63\u78ba\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3067\u304d\u308b\u305f\u3081\u3001\u8aa4\u89e3\u3084\u4e0d\u6e80\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u8acb\u6c42\u66f8\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u6b63\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3001\u8aa4\u89e3\u304c\u306a\u3044\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001CSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306f\u6a19\u6e96\u7684\u306a\u5f62\u5f0f\u3067\u3042\u308b\u305f\u3081\u3001\u53d6\u5f15\u5148\u306b\u7c21\u5358\u306b\u5171\u6709\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6642\u9593\u3068\u30b3\u30b9\u30c8\u3092\u7bc0\u7d04\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-461\">\n<p>\u6b21\u306b\u3001\u5b9f\u52d9\u306e\u52b9\u7387\u5316\u306b\u3064\u3044\u3066\u3067\u3059\u3002CSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u60c5\u5831\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u7169\u96d1\u306a\u4f5c\u696d\u3092\u81ea\u52d5\u5316\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u8acb\u6c42\u66f8\u304b\u3089\u5fc5\u8981\u306a\u60c5\u5831\u3092\u81ea\u52d5\u7684\u306b\u62bd\u51fa\u3057\u3001\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306b\u683c\u7d0d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u81ea\u52d5\u5316\u306b\u3088\u308a\u3001\u4f1a\u8a08\u58eb\u3084\u7a0e\u7406\u58eb\u306f\u3088\u308a\u9ad8\u5ea6\u306a\u696d\u52d9\u306b\u96c6\u4e2d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u4f01\u696d\u306f\u52b9\u7387\u7684\u306b\u696d\u52d9\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-463\">\n<p>\u3055\u3089\u306b\u3001\u65b0\u898f\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u306e\u5275\u51fa\u306b\u3064\u3044\u3066\u3082\u3001CSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306f\u5f79\u7acb\u3061\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30bb\u30b9\u3092\u81ea\u52d5\u5316\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f93\u6765\u3088\u308a\u3082\u591a\u304f\u306e\u60c5\u5831\u3092\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u65b0\u305f\u306a\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u3092\u898b\u3064\u3051\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001CSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u306f\u6a19\u6e96\u7684\u306a\u5f62\u5f0f\u3067\u3042\u308b\u305f\u3081\u3001\u4ed6\u306e\u4f01\u696d\u3084\u696d\u754c\u3068\u306e\u30c7\u30fc\u30bf\u306e\u5171\u6709\u304c\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u65b0\u305f\u306a\u30d3\u30b8\u30cd\u30b9\u30c1\u30e3\u30f3\u30b9\u3092\u898b\u3064\u3051\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-465\">\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001\u5171\u901a\u306eCSV\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306b\u306f\u591a\u304f\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-467\">\n<p>\u4e2d\u5c0f\u4f01\u696d\u304cEDI\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u53c2\u52a0\u3059\u308b\u3053\u3068\u306f\u3001\u30b3\u30b9\u30c8\u3084\u6280\u8853\u7684\u306a\u30cf\u30fc\u30c9\u30eb\u306a\u3069\u306e\u554f\u984c\u304c\u3042\u308a\u3001\u63a1\u7528\u306b\u306f\u969c\u58c1\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5229\u70b9\u3092\u4eab\u53d7\u3059\u308b\u305f\u3081\u306b\u306f\u3001EDI\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u53c2\u52a0\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001XBRL\u306b\u306f\u3001Inline XBRL\u3068\u3044\u3046\u8868\u73fe\u5f62\u5f0f\u304c\u3042\u308a\u3001EDINET\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u3082\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306eInline XBRL\u3092\u57cb\u3081\u8fbc\u3093\u3060PDF\u306e\u8acb\u6c42\u66f8\u3092\u30e1\u30fc\u30eb\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u3067\u3082\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-469\">\n<p>\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u63a1\u7528\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u696d\u52d9\u52b9\u7387\u5316\u3084\u30b3\u30b9\u30c8\u524a\u6e1b\u306b\u8ca2\u732e\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u5148\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u306e\u5f37\u5316\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u3088\u308a\u8eab\u8fd1\u306a\u5f62\u5f0f\u306e\u63a1\u7528\u306b\u3088\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u3082\u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u3067\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u767a\u5c55\u304c\u4fc3\u9032\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-472\">\n<p>\u6b21\u306e\u6587\u7ae0\u306f\u653f\u5e9c\u4e3b\u5c0e\u3067\u4e2d\u5c0f\u4f01\u696d\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u4fc3\u9032\u3057\u3088\u3046\u3068\u3059\u308b\u5317\u6b27\u306e\u4e8b\u4f8b\u3067\u3059\u3001\u65e5\u672c\u3067\u3082\u3053\u3046\u3057\u305f\u53d6\u308a\u7d44\u307f\u304c\u5fc5\u8981\u3068\u3044\u3046\u63d0\u8a00\u306b\u6574\u7406\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sect1 data-line-474\">\n<h2 id=\"_\u53c2\u8003_\u5148\u884c\u4e8b\u4f8b_\u5317\u6b27\u30b9\u30de\u30fc\u30c8\u653f\u5e9c\u30d3\u30b8\u30cd\u30b9\">\u53c2\u8003\uff1a \u5148\u884c\u4e8b\u4f8b \u5317\u6b27\u30b9\u30de\u30fc\u30c8\u653f\u5e9c\uff06\u30d3\u30b8\u30cd\u30b9<\/h2>\n<div class=\"sectionbody\">\n<div class=\"paragraph data-line-476\">\n<p>Nordic Smart Government &amp; Business <sup class=\"footnote\">[<a id=\"_footnoteref_1\" class=\"footnote\" title=\"View footnote.\" href=\"#_footnotedef_1\">1<\/a>]<\/sup>\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306bOpen Accounting\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u8a08\u753b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-478\">\n<p>\u5317\u6b27\u306e\u5148\u9032\u4e8b\u4f8b\u3067\u3042\u308bOpen Accounting\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u81ea\u3089\u9078\u3093\u3060\u7b2c\u4e09\u8005\u3068\u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\u6587\u66f8\u304b\u3089\u30c7\u30fc\u30bf\u3092\u5171\u6709\u3059\u308b\u305f\u3081\u306e\u5b89\u5168\u306a\u65b9\u6cd5\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u76f8\u4e92\u904b\u7528\u53ef\u80fd\u306aAPI\u3092\u4ecb\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002API\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30b7\u30b9\u30c6\u30e0\u9593\u3067\u30c7\u30fc\u30bf\u3092\u5171\u6709\u3059\u308b\u305f\u3081\u306e\u30a4\u30f3\u30bf\u30d5\u30a7\u30fc\u30b9\u3067\u3042\u308a\u3001\u76f8\u4e92\u904b\u7528\u6027\u306f\u7570\u306a\u308b\u30b7\u30b9\u30c6\u30e0\u9593\u306e\u901a\u4fe1\u3092\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-480\">\n<p>\u305f\u3068\u3048\u3070\u3001\u30b9\u30de\u30fc\u30c8\u306a\u5009\u5eab\u7ba1\u7406\u30a2\u30d7\u30ea\u306f\u3001\u3069\u306e\u30d3\u30b8\u30cd\u30b9\u30b7\u30b9\u30c6\u30e0\u306b\u3082\u63a5\u7d9a\u3057\u3066\u3001\u6700\u65b0\u306e\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u8aad\u307f\u53d6\u308a\u3001\u88fd\u54c1\u306e\u73fe\u5728\u306e\u5728\u5eab\u3092\u8a08\u7b97\u3057\u3066\u30c1\u30a7\u30c3\u30af\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u4e2d\u306b\u9280\u884c\u3068\u30d3\u30b8\u30cd\u30b9\u30b7\u30b9\u30c6\u30e0\u3092\u63a5\u7d9a\u3057\u3001\u9280\u884c\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u76f4\u63a5\u8aad\u307f\u53d6\u308a\u5c02\u7528\u30a2\u30af\u30bb\u30b9\u3092\u8a31\u53ef\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u30c7\u30fc\u30bf\u3092\u8f38\u51fa\u3057\u3066\u8868\u3092\u4f5c\u6210\u3057\u3001\u66f4\u65b0\u3059\u308b\u624b\u9593\u3092\u7701\u304d\u3001\u6700\u65b0\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-482\">\n<p>Open Accounting\u306e\u76ee\u7684\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5229\u76ca\u306e\u305f\u3081\u306b\u3001\u9769\u65b0\u7684\u306a\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u7af6\u4e89\u5e02\u5834\u3092\u4f5c\u308b\u3053\u3068\u3067\u3059\u3002\u6a19\u6e96\u5316\u306f\u958b\u767a\u30b3\u30b9\u30c8\u3092\u524a\u6e1b\u3057\u3001\u65b0\u3057\u3044\u30b5\u30fc\u30d3\u30b9\u304c\u4ed6\u306e\u30b7\u30b9\u30c6\u30e0\u3084\u30b5\u30fc\u30d3\u30b9\u3068\u9023\u643a\u3057\u3066\u4f7f\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002\u5f93\u6765\u306e\u975e\u6a19\u6e96\u7684\u306a\u30c7\u30fc\u30bf\u5171\u6709\u306e\u65b9\u6cd5\u3067\u306f\u3001\u30d3\u30b8\u30cd\u30b9\u30b7\u30b9\u30c6\u30e0\u306b\u63a5\u7d9a\u3059\u308b\u5834\u5408\u306b\u65b0\u3057\u3044\u30b5\u30fc\u30d3\u30b9\u3084\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u4e8b\u5b9f\u4e0a\u30bc\u30ed\u304b\u3089\u69cb\u7bc9\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5c06\u6765\u7684\u306b\u63d0\u4f9b\u3055\u308c\u308b\u6a19\u6e96API\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u76f8\u4e92\u904b\u7528\u6027\u306b\u3088\u308a\u3001\u3053\u306e\u30b3\u30b9\u30c8\u304c\u5927\u5e45\u306b\u524a\u6e1b\u3055\u308c\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u3092\u6d3b\u7528\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3088\u308a\u5e83\u3044\u9078\u629e\u80a2\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002Open Accounting\u306f\u3001\u904e\u53bb\u306e\u30c7\u30fc\u30bf\u3092\u5225\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u79fb\u884c\u3067\u304d\u308b\u79fb\u690d\u6027\u3092\u63d0\u4f9b\u3057\u3001\u7af6\u4e89\u5e02\u5834\u306b\u3068\u3063\u3066\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u3092\u5909\u66f4\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph data-line-484\">\n<p>\u5317\u6b27\u3067\u306f\u3001\u30b9\u30de\u30fc\u30c8\u653f\u5e9c\u3068\u30d3\u30b8\u30cd\u30b9\u304c\u5171\u540c\u3067\u4e8b\u696d\u8005\u306e\u8ca1\u52d9\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u7b2c\u4e09\u8005\u306b\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u3092\u6240\u6709\u3059\u308b\u4e8b\u696d\u8005\u306e\u540c\u610f\u306e\u3082\u3068\u3001\u7b2c\u4e09\u8005\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u306b\u3088\u3063\u3066\u3001\u30c7\u30fc\u30bf\u306f\u898f\u683c\u5316\u3055\u308c\u3001\u8abf\u548c\u3055\u308c\u305f\u5b9a\u7fa9\u306b\u3088\u3063\u3066\u69cb\u9020\u5316\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u73fe\u5728\u3001SAF-T\u3084XBRL-GL\u306a\u3069\u306e\u8907\u6570\u306e\u30d5\u30a1\u30a4\u30eb\u5f62\u5f0f\u304c\u5b58\u5728\u3057\u3001\u76e3\u67fb\u306e\u76ee\u7684\u3084\u30b7\u30b9\u30c6\u30e0\u9593\u306e\u30c7\u30fc\u30bf\u79fb\u884c\u306a\u3069\u306b\u6709\u7528\u3067\u3059\u3002\u3053\u306e\u30c7\u30fc\u30bf\u306e\u5171\u6709\u306b\u306f\u3001\u4e8b\u696d\u30b7\u30b9\u30c6\u30e0\u30d9\u30f3\u30c0\u30fc\u3084\u9280\u884c\u306a\u3069\u306e\u7b2c\u4e09\u8005\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u5c0a\u91cd\u3059\u308b\u59a5\u5354\u70b9\u3092\u898b\u3064\u3051\u308b\u305f\u3081\u3001\u79c1\u7684\u30fb\u516c\u7684\u306a\u30a2\u30af\u30bf\u30fc\u304c\u81ea\u4e3b\u7684\u306a\u65b9\u6cd5\u3092\u597d\u3080\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u76f8\u4e92\u904b\u7528\u6027\u3068\u79fb\u690d\u6027\u304c\u898f\u5236\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"paragraph 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class=\"paragraph data-line-488\">\n<p>\u5317\u6b27\u306e\u4e8b\u4f8b\u304b\u3089\u898b\u308b\u3068\u3001\u653f\u5e9c\u4e3b\u5c0e\u3067\u4e2d\u5c0f\u4f01\u696d\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002Open Accounting\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u81ea\u7531\u306b\u9078\u3093\u3060\u7b2c\u4e09\u8005\u3068\u30c7\u30b8\u30bf\u30eb\u30d3\u30b8\u30cd\u30b9\u6587\u66f8\u304b\u3089\u30c7\u30fc\u30bf\u3092\u5171\u6709\u3059\u308b\u305f\u3081\u306e\u5b89\u5168\u306a\u65b9\u6cd5\u3092\u63d0\u4f9b\u3057\u3001\u6a19\u6e96\u5316\u3055\u308c\u305f\u30b3\u30f3\u30c6\u30f3\u30c4\u3068\u76f8\u4e92\u904b\u7528\u53ef\u80fd\u306aAPI\u3092\u4ecb\u3057\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u6a19\u6e96\u5316\u306b\u3088\u3063\u3066\u3001\u65b0\u3057\u3044\u30b5\u30fc\u30d3\u30b9\u304c\u4ed6\u306e\u30b7\u30b9\u30c6\u30e0\u3084\u30b5\u30fc\u30d3\u30b9\u3068\u9023\u643a\u3057\u3066\u4f7f\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u30c7\u30fc\u30bf\u3092\u6d3b\u7528\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3088\u308a\u5e83\u3044\u9078\u629e\u80a2\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u6a19\u6e96\u5316\u306b\u3088\u308a\u3001\u30c7\u30fc\u30bf\u306f\u898f\u683c\u5316\u3055\u308c\u3001\u8abf\u548c\u3055\u308c\u305f\u5b9a\u7fa9\u306b\u3088\u3063\u3066\u69cb\u9020\u5316\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30c7\u30fc\u30bf\u5171\u6709\u306b\u306f\u3001\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u3084\u55b6\u696d\u79d8\u5bc6\u306e\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5317\u6b27\u306e\u4e8b\u4f8b\u304b\u3089\u3001\u653f\u5e9c\u3084\u30d3\u30b8\u30cd\u30b9\u304c\u5171\u540c\u3067\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u63a8\u9032\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u65e5\u672c\u3067\u3082\u540c\u69d8\u306e\u53d6\u308a\u7d44\u307f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"footnotes\">\n<hr \/>\n<div id=\"_footnotedef_1\" class=\"footnote\"><a href=\"#_footnoteref_1\">1<\/a>. <a href=\"https:\/\/nordicsmartgovernment.org\/frequently-asked-questions-about-category-one\" data-href=\"https:\/\/nordicsmartgovernment.org\/frequently-asked-questions-about-category-one\">FAQ about NSG&amp;B<\/a><\/div>\n<\/div>\n<div id=\"footer\">\n<div id=\"footer-text\">Last updated 2023-04-21 12:08:35 +0900<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Views: 477 \u65e5\u672c\u7248\u30b3\u30a2\u30a4\u30f3\u30dc\u30a4\u30b9 \u30b2\u30fc\u30c8\u30a6\u30a7\u30a4 Table of Contents \u306f\u3058\u3081\u306b \u30b3\u30f3\u30c6\u30ca\u306e\u7a4d\u307f\u66ff\u3048\u4f5c\u696d\u306b\u4f8b\u3048\u308c\u3070 1. \u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u30bb\u30de\u30f3\u30c6\u30a3\u30c3\u30af\u30e2\u30c7\u30eb 1.1 \u30c7\u30b8\u30bf\u30eb\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u30bb\u30de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9786,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[21,45,68,65],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/9732"}],"collection":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9732"}],"version-history":[{"count":53,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/9732\/revisions"}],"predecessor-version":[{"id":15698,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/posts\/9732\/revisions\/15698"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=\/wp\/v2\/media\/9786"}],"wp:attachment":[{"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sambuichi.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}