{"id":12348,"date":"2026-05-28T22:32:17","date_gmt":"2026-05-28T13:32:17","guid":{"rendered":"https:\/\/www.venture-net.co.jp\/netsuite\/?p=12348"},"modified":"2026-05-28T22:32:18","modified_gmt":"2026-05-28T13:32:18","slug":"netsuite-multibook-ifrs-jgaap","status":"publish","type":"post","link":"https:\/\/www.venture-net.co.jp\/netsuite\/netsuite-multibook-ifrs-jgaap\/","title":{"rendered":"NetSuite\u3067\u300cIFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u4e8c\u91cd\u5831\u544a\u300d\u3092\u5b9f\u73fe\u3059\u308b\uff5cCFO\u304c\u62bc\u3055\u3048\u308b\u5e33\u7c3f\u8a2d\u8a08\u3068\u9032\u3081\u65b9"},"content":{"rendered":"\n<p>\u6d77\u5916\u5b50\u4f1a\u793e\u3092\u3082\u3064\u4f01\u696d\u3084\u3001IFRS\uff08\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff09\u306e\u9069\u7528\u3092\u9032\u3081\u308b\u4f01\u696d\u3067\u306f\u3001\u3072\u3068\u3064\u306e\u53d6\u5f15\u3092\u300c\u65e5\u672c\u57fa\u6e96\u300d\u3068\u300cIFRS\u300d\u306e\u4e21\u65b9\u3067\u5831\u544a\u3059\u308b\u5834\u9762\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u89aa\u4f1a\u793e\u5411\u3051\u306b\u306fIFRS\u3001\u56fd\u5185\u306e\u6cd5\u5b9a\u958b\u793a\u306b\u306f\u65e5\u672c\u57fa\u6e96\u3002\u3053\u306e\u300c\u4e8c\u91cd\u5831\u544a\u300d\u3092\u3001\u3044\u307e\u3060\u306bExcel\u306e\u8ee2\u8a18\u3068\u624b\u4f5c\u696d\u306e\u8abf\u6574\u3067\u4e57\u308a\u5207\u3063\u3066\u3044\u308b\u7d4c\u7406\u73fe\u5834\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u57fa\u6e96\u3054\u3068\u306b\u52d8\u5b9a\u79d1\u76ee\u3082\u8a8d\u8b58\u30bf\u30a4\u30df\u30f3\u30b0\u3082\u9055\u3046\u306a\u304b\u3067\u3001\u624b\u4f5c\u696d\u306e\u7167\u5408\u3092\u7d9a\u3051\u308b\u306e\u306f\u9650\u754c\u304c\u3042\u308a\u307e\u3059\u3002\u6c7a\u7b97\u306e\u305f\u3073\u306b\u6b8b\u696d\u304c\u5897\u3048\u3001\u76e3\u67fb\u5bfe\u5fdc\u3067\u3082\u6574\u5408\u6027\u306e\u8aac\u660e\u306b\u8ffd\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001NetSuite\u306e\u300c\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u4f1a\u8a08\u300d\u3092\u4f7f\u3063\u3066\u3001IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u4e8c\u91cd\u5831\u544a\u3092\u3069\u3046\u5b9f\u73fe\u3059\u308b\u304b\u3092\u3001CFO\u30fb\u7d4c\u7406\u8cac\u4efb\u8005\u306e\u8996\u70b9\u3067\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>\u3053\u306e\u8a18\u4e8b\u3067\u5206\u304b\u308b\u3053\u3068<\/strong><\/p><ul><li>\u300c\u4e8c\u91cd\u5831\u544a\u300d\u304c\u306a\u305c\u624b\u4f5c\u696d\u3067\u306f\u7834\u7dbb\u3059\u308b\u306e\u304b<\/li><li>NetSuite\u306e\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u4f1a\u8a08\u306e2\u3064\u306e\u65b9\u5f0f\uff08Full Multi-Book\uff0fAdjustment-Only Books\uff09\u306e\u9055\u3044\u3068\u9078\u3073\u65b9<\/li><li>\u4e8c\u91cd\u5831\u544a\u3092\u5b9f\u73fe\u3059\u308b\u5e33\u7c3f\u8a2d\u8a08\u30fb\u8abf\u6574\u4ed5\u8a33\u30fb\u5e33\u7c3f\u5225\u30ec\u30dd\u30fc\u30c8\u306e\u6d41\u308c<\/li><li>\u65e5\u672c\u4f01\u696d\u306a\u3089\u3067\u306f\u306e\u8ad6\u70b9\u3068\u3001\u3064\u307e\u305a\u304d\u3084\u3059\u3044\u5931\u6557\u30d1\u30bf\u30fc\u30f3<\/li><\/ul><p>\u8aad\u4e86\u306e\u76ee\u5b89\uff1a\u7d048\u5206<\/p><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u306a\u305c\u300c\u4e8c\u91cd\u5831\u544a\u300d\u304c\u5fc5\u8981\u306a\u306e\u304b<\/h2>\n\n\n\n<p>\u4e8c\u91cd\u5831\u544a\u3068\u306f\u3001\u3072\u3068\u3064\u306e\u53d6\u5f15\u3092\u8907\u6570\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u8a18\u9332\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u57fa\u6e96\u306b\u6cbf\u3063\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u308b\u3053\u3068\u3067\u3059\u3002\u624b\u4f5c\u696d\u3067\u7d9a\u3051\u308b\u3068\u3001\u6c7a\u7b97\u306e\u305f\u3073\u306b\u8ca0\u8377\u304c\u81a8\u3089\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u300cExcel\u3067\u4e8c\u91cd\u7ba1\u7406\u300d\u306e\u9650\u754c<\/h3>\n\n\n\n<p>\u591a\u304f\u306e\u4f01\u696d\u304c\u3001\u6700\u521d\u306f\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u3067\u3053\u306e\u5dee\u3092\u5438\u53ce\u3057\u3088\u3046\u3068\u3057\u307e\u3059\u3002\u57fa\u6e96\u3054\u3068\u306b\u30b7\u30fc\u30c8\u3092\u5206\u3051\u3001\u6c7a\u7b97\u671f\u672b\u306b\u624b\u4f5c\u696d\u3067\u8abf\u6574\u3092\u52a0\u3048\u3066\u3044\u304f\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3053\u306e\u3084\u308a\u65b9\u306b\u306f\u3001\u3044\u304f\u3064\u3082\u306e\u5f31\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8ee2\u8a18\u30df\u30b9\u30fb\u8a08\u7b97\u30df\u30b9\u304c\u8d77\u304d\u3084\u3059\u304f\u3001\u767a\u898b\u3082\u9045\u308c\u308b<\/li>\n\n\n\n<li>\u62c5\u5f53\u8005\u304c\u5909\u308f\u308b\u3068\u3001\u8abf\u6574\u30ed\u30b8\u30c3\u30af\u304c\u30d6\u30e9\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u5316\u3059\u308b<\/li>\n\n\n\n<li>\u76e3\u67fb\u5bfe\u5fdc\u3067\u300c\u306a\u305c\u3053\u306e\u6570\u5b57\u304b\u300d\u3092\u8aac\u660e\u3059\u308b\u6839\u62e0\u304c\u6b8b\u308a\u306b\u304f\u3044<\/li>\n\n\n\n<li>\u53d6\u5f15\u91cf\u304c\u5897\u3048\u308b\u307b\u3069\u3001\u6c7a\u7b97\u304c\u9577\u671f\u5316\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u4e8c\u91cd\u5831\u544a\u306f\u300c\u3044\u3064\u304b\u81ea\u52d5\u5316\u3057\u305f\u3044\u300d\u8ab2\u984c\u306e\u307e\u307e\u653e\u7f6e\u3055\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u53d6\u5f15\u91cf\u3084\u5b50\u4f1a\u793e\u304c\u5897\u3048\u308b\u307b\u3069\u3001\u624b\u4f5c\u696d\u306e\u30ea\u30b9\u30af\u306f\u9759\u304b\u306b\u81a8\u3089\u3093\u3067\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">NetSuite\u306e\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u4f1a\u8a08\u3068\u306f<\/h2>\n\n\n\n<p>\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u4f1a\u8a08\u3068\u306f\u3001\u3072\u3068\u3064\u306e\u53d6\u5f15\u304b\u3089\u8907\u6570\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u5e33\u7c3f\u3092\u3001\u540c\u6642\u306b\u81ea\u52d5\u3067\u4f5c\u6210\u30fb\u7ba1\u7406\u3059\u308b\u6a5f\u80fd\u3067\u3059\u3002\u57fa\u6e96\u3054\u3068\u306e\u624b\u5165\u529b\u3092\u306a\u304f\u3057\u3001\u4e8c\u91cd\u5831\u544a\u306e\u571f\u53f0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>NetSuite\u3067\u306f\u3001\u53d6\u5f15\u30921\u56de\u5165\u529b\u3059\u308b\u3068\u3001\u8a2d\u5b9a\u3057\u305f\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u5e33\u7c3f\u3078\u81ea\u52d5\u7684\u306b\u8a18\u5e33\u3055\u308c\u307e\u3059\u3002\u65e5\u672c\u57fa\u6e96\u306e\u5e33\u7c3f\u3068IFRS\u306e\u5e33\u7c3f\u306b\u3001\u540c\u3058\u53d6\u5f15\u304c\u5225\u3005\u306e\u30eb\u30fc\u30eb\u3067\u53cd\u6620\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u524d\u63d0\u3068\u3057\u3066\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u7528\u8a9e\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u4f1a\u8a08<\/strong>\uff1a1\u3064\u306e\u53d6\u5f15\u304b\u3089\u8907\u6570\u57fa\u6e96\u306e\u5e33\u7c3f\u3092\u4e26\u884c\u7ba1\u7406\u3059\u308b\u6a5f\u80fd<\/li>\n\n\n\n<li><strong>\u4e8c\u91cd\u5831\u544a<\/strong>\uff1a\u540c\u3058\u53d6\u5f15\u3092\u8907\u6570\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u5831\u544a\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li><strong>\u8abf\u6574\u4ed5\u8a33<\/strong>\uff1a\u57fa\u6e96\u9593\u306e\u5dee\u3092\u57cb\u3081\u308b\u305f\u3081\u306b\u3001\u7247\u65b9\u306e\u5e33\u7c3f\u3060\u3051\u306b\u8a08\u4e0a\u3059\u308b\u4ed5\u8a33<\/li>\n\n\n\n<li><strong>\u30d7\u30e9\u30a4\u30de\u30ea\u30d6\u30c3\u30af<\/strong>\uff1a\u57fa\u6e96\u3068\u306a\u308b\u4e3b\u8981\u306a\u5e33\u7c3f\u3002\u3053\u3053\u3092\u8ef8\u306b\u4ed6\u306e\u5e33\u7c3f\u304c\u69cb\u6210\u3055\u308c\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u306a\u304a\u3001NetSuite\u306e\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u4f1a\u8a08\u306f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u6a5f\u80fd\u3067\u3042\u308b <strong>NetSuite OneWorld<\/strong> \u306e\u5229\u7528\u304c\u524d\u63d0\u3067\u3059\u3002OneWorld\u306f\u3001\u8907\u6570\u5b50\u4f1a\u793e\u30fb\u591a\u901a\u8ca8\u30fb\u591a\u8a00\u8a9e\u306b\u5bfe\u5fdc\u3059\u308bNetSuite\u306e\u57fa\u76e4\u6a5f\u80fd\u3067\u3001\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u306f\u305d\u306e\u4e0a\u3067\u52d5\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2\u3064\u306e\u65b9\u5f0f\uff1aFull Multi-Book \u3068 Adjustment-Only Books<\/h2>\n\n\n\n<p>NetSuite\u3067\u4e8c\u91cd\u5831\u544a\u3092\u5b9f\u73fe\u3059\u308b\u65b9\u6cd5\u306f\u3001\u5927\u304d\u304f2\u3064\u3042\u308a\u307e\u3059\u3002\u300cFull Multi-Book Accounting\u300d\u3068\u300cAdjustment-Only Books\u300d\u3067\u3059\u3002\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u3067\u3001\u904b\u7528\u3082\u5b9f\u88c5\u306e\u9032\u3081\u65b9\u3082\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>Full Multi-Book Accounting<\/strong> \u306f\u3001\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u305f\u3073\u306b\u3001\u3059\u3079\u3066\u306e\u5e33\u7c3f\u3078\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u4e26\u884c\u8a18\u5e33\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002\u57fa\u6e96\u3054\u3068\u306b\u5e38\u306b\u6700\u65b0\u306e\u5e33\u7c3f\u304c\u4fdd\u305f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>Adjustment-Only Books\uff08\u8abf\u6574\u5c02\u7528\u5e33\u7c3f\uff09<\/strong> \u306f\u3001\u30d7\u30e9\u30a4\u30de\u30ea\u30d6\u30c3\u30af\u306e\u30c7\u30fc\u30bf\u3092\u8907\u88fd\u305b\u305a\u3001\u305d\u306e\u4e0a\u306b\u8abf\u6574\u4ed5\u8a33\u3060\u3051\u3092\u4e0a\u4e57\u305b\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002\u671f\u672b\u306b\u5dee\u5206\u3060\u3051\u3092\u52a0\u3048\u308b\u3001\u8efd\u91cf\u306a\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e21\u8005\u306e\u9055\u3044\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u6bd4\u8f03\u8ef8<\/th><th>Full Multi-Book Accounting<\/th><th>Adjustment-Only Books<\/th><\/tr><\/thead><tbody><tr><td>\u5e33\u7c3f\u306e\u6301\u3061\u65b9<\/td><td>\u53d6\u5f15\u3054\u3068\u306b\u5168\u5e33\u7c3f\u3078\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u4e26\u884c\u8a18\u5e33<\/td><td>\u30d7\u30e9\u30a4\u30de\u30ea\u306e\u4e0a\u306b\u8abf\u6574\u4ed5\u8a33\u3092\u4e0a\u4e57\u305b\uff08\u30c7\u30fc\u30bf\u3092\u8907\u88fd\u3057\u306a\u3044\uff09<\/td><\/tr><tr><td>\u5831\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/td><td>\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u6700\u65b0<\/td><td>\u6c7a\u7b97\u5f8c\u306b\u78ba\u5b9a\uff08\u30d7\u30e9\u30a4\u30de\u30ea\u3088\u308a1\u30b5\u30a4\u30af\u30eb\u9045\u308c\u308b\uff09<\/td><\/tr><tr><td>\u5e33\u7c3f\u6570\u306e\u4e0a\u9650<\/td><td>\u6700\u59275\u518a\uff08\u30d7\u30e9\u30a4\u30de\u30ea\u542b\u3080\u3002\u30bb\u30ab\u30f3\u30c0\u30ea\u306f\u6700\u59274\u518a\uff09<\/td><td>\u5e33\u7c3f\u6570\u306e\u4e0a\u9650\u306b\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u306a\u3044<\/td><\/tr><tr><td>\u901a\u8ca8<\/td><td>\u5e33\u7c3f\u3054\u3068\u306b\u6a5f\u80fd\u901a\u8ca8\u3092\u5909\u3048\u3089\u308c\u308b<\/td><td>\u30d9\u30fc\u30b9\u3068\u306a\u308b\u5e33\u7c3f\u3068\u540c\u4e00\u901a\u8ca8\u304c\u5fc5\u9808<\/td><\/tr><tr><td>\u5b9f\u88c5\u65b9\u6cd5<\/td><td>NetSuite Professional Services\u307e\u305f\u306f\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u8a8d\u5b9a\u30d1\u30fc\u30c8\u30ca\u30fc\u306b\u3088\u308b\u5b9f\u88c5\u304c\u5fc5\u9808<\/td><td>OneWorld\u306a\u3089\u7ba1\u7406\u8005\u304c\u6a19\u6e96\u6a5f\u80fd\u3067\u6709\u52b9\u5316\u3067\u304d\u308b\uff08\u652f\u63f4\u306e\u6d3b\u7528\u306f\u63a8\u5968\uff09<\/td><\/tr><tr><td>\u5411\u3044\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/td><td>\u57fa\u6e96\u5dee\u304c\u5927\u304d\u304f\u3001\u6052\u5e38\u7684\u306b\u4e26\u884c\u5831\u544a\u304c\u5fc5\u8981<\/td><td>\u671f\u672b\u306e\u5dee\u7570\u8abf\u6574\u30fb\u7a0e\u52d9\u30fb\u9650\u5b9a\u7684\u306a\u57fa\u6e96\u5dee\u306e\u5438\u53ce<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u203b\u4e0a\u8a18\u306e\u6a5f\u80fd\u4ed5\u69d8\u30fb\u4e0a\u9650\u306f\u3001NetSuite\u516c\u5f0f\u30c9\u30ad\u30e5\u30e1\u30f3\u30c8\uff08Oracle\uff09\u306e\u8a18\u8f09\u306b\u57fa\u3065\u304d\u307e\u3059\uff082026\u5e745\u6708\u6642\u70b9\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u3069\u3061\u3089\u3092\u9078\u3076\u304b\u306e\u8003\u3048\u65b9<\/h3>\n\n\n\n<p>\u65e5\u3005\u306e\u53d6\u5f15\u304b\u3089\u4e21\u57fa\u6e96\u306e\u6700\u65b0\u5e33\u7c3f\u304c\u5e38\u306b\u5fc5\u8981\u306a\u3089\u3001Full Multi-Book\u304c\u5411\u3044\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u30d7\u30e9\u30a4\u30de\u30ea\u57fa\u6e96\u3092\u8ef8\u306b\u3057\u3066\u3001\u671f\u672b\u306b\u5dee\u5206\u3092\u8abf\u6574\u3059\u308b\u7a0b\u5ea6\u3067\u3088\u3044\u306a\u3089\u3001Adjustment-Only Books\u3067\u8db3\u308a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u4e21\u65b9\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u4e3b\u8981\u306a2\u57fa\u6e96\u306fFull Multi-Book\u3067\u4e26\u884c\u7ba1\u7406\u3057\u3001\u7a0e\u52d9\u3084\u7279\u5b9a\u76ee\u7684\u306e\u8abf\u6574\u306fAdjustment-Only Books\u3067\u5438\u53ce\u3059\u308b\u3001\u3068\u3044\u3063\u305f\u5f62\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3069\u3061\u3089\u304c\u81ea\u793e\u306b\u5408\u3046\u304b\u306f\u3001\u5831\u544a\u306e\u983b\u5ea6\u30fb\u57fa\u6e96\u5dee\u306e\u5927\u304d\u3055\u30fb\u5b50\u4f1a\u793e\u6570\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u3053\u306f\u8a2d\u8a08\u306e\u5165\u53e3\u3067\u3001\u5f8c\u304b\u3089\u306e\u5909\u66f4\u304c\u3057\u3065\u3089\u3044\u90e8\u5206\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e8c\u91cd\u5831\u544a\u3092\u5b9f\u73fe\u3059\u308b\u6d41\u308c<\/h2>\n\n\n\n<p>NetSuite\u3067\u4e8c\u91cd\u5831\u544a\u3092\u5b9f\u73fe\u3059\u308b\u306b\u306f\u3001\u5e33\u7c3f\u306e\u8a2d\u8a08\u304b\u3089\u59cb\u307e\u308a\u3001\u8a18\u5e33\u30eb\u30fc\u30eb\u3001\u8abf\u6574\u4ed5\u8a33\u3001\u30ec\u30dd\u30fc\u30c8\u51fa\u529b\u3078\u3068\u9032\u307f\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u5168\u4f53\u50cf\u30924\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u793a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d71\uff1a\u5e33\u7c3f\u69cb\u6210\u3092\u8a2d\u8a08\u3059\u308b<\/h3>\n\n\n\n<p>\u6700\u521d\u306b\u3001\u3069\u306e\u57fa\u6e96\u3092\u30d7\u30e9\u30a4\u30de\u30ea\u306b\u3057\u3001\u3069\u306e\u57fa\u6e96\u3092\u30bb\u30ab\u30f3\u30c0\u30ea\uff08\u307e\u305f\u306f\u8abf\u6574\u5c02\u7528\uff09\u306b\u3059\u308b\u304b\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u304c\u8ef8\u306a\u3089\u65e5\u672c\u57fa\u6e96\u3092\u30d7\u30e9\u30a4\u30de\u30ea\u306b\u3001IFRS\u3092\u30bb\u30ab\u30f3\u30c0\u30ea\u306b\u3059\u308b\u69cb\u6210\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u9006\u306b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u672c\u793e\u304cIFRS\u3092\u8ef8\u3068\u3059\u308b\u5834\u5408\u306f\u3001IFRS\u3092\u30d7\u30e9\u30a4\u30de\u30ea\u306b\u7f6e\u304f\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u8a2d\u8a08\u304c\u3001\u5f8c\u306e\u3059\u3079\u3066\u306e\u571f\u53f0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d72\uff1a\u52d8\u5b9a\u79d1\u76ee\u3092\u30de\u30c3\u30d4\u30f3\u30b0\u3059\u308b<\/h3>\n\n\n\n<p>NetSuite\u3067\u306f\u3001\u5e33\u7c3f\u3054\u3068\u306b\u7570\u306a\u308b\u52d8\u5b9a\u79d1\u76ee\u3078\u8a18\u5e33\u3059\u308b\u3088\u3046\u8a2d\u5b9a\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u306b\u6307\u5b9a\u3057\u306a\u3051\u308c\u3070\u3001\u30bb\u30ab\u30f3\u30c0\u30ea\u5e33\u7c3f\u306f\u30d7\u30e9\u30a4\u30de\u30ea\u3068\u540c\u3058\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3044\u307e\u3059\u3002\u57fa\u6e96\u5dee\u3067\u79d1\u76ee\u3092\u5206\u3051\u305f\u3044\u90e8\u5206\u3060\u3051\u3001\u30de\u30c3\u30d4\u30f3\u30b0\u3092\u8a2d\u5b9a\u3057\u3066\u632f\u308a\u5206\u3051\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d73\uff1a\u57fa\u6e96\u5dee\u3092\u8abf\u6574\u4ed5\u8a33\u3067\u57cb\u3081\u308b<\/h3>\n\n\n\n<p>\u57fa\u6e96\u304c\u9055\u3048\u3070\u3001\u540c\u3058\u53d6\u5f15\u3067\u3082\u8a8d\u8b58\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u3053\u306e\u5dee\u3092\u57cb\u3081\u308b\u306e\u304c\u3001\u5e33\u7c3f\u5225\u306e\u8abf\u6574\u4ed5\u8a33\u3067\u3059\u3002<\/p>\n\n\n\n<p>NetSuite\u3067\u306f\u3001\u7279\u5b9a\u306e\u5e33\u7c3f\u306b\u3060\u3051\u4ed5\u8a33\u3092\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u7247\u65b9\u306e\u57fa\u6e96\u3067\u306e\u307f\u5fc5\u8981\u306a\u8abf\u6574\u3084\u6d88\u53bb\u3092\u3001\u4ed6\u306e\u5e33\u7c3f\u306b\u5f71\u97ff\u3055\u305b\u305a\u306b\u8a18\u9332\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u57fa\u6e96\u3054\u3068\u306e\u6700\u7d42\u8abf\u6574\u3084\u3001\u9023\u7d50\u6642\u306e\u6d88\u53bb\u3092\u3001\u5e33\u7c3f\u3092\u5206\u3051\u3066\u6b63\u78ba\u306b\u7ba1\u7406\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30b9\u30c6\u30c3\u30d74\uff1a\u5e33\u7c3f\u5225\u306b\u30ec\u30dd\u30fc\u30c8\u3092\u51fa\u529b\u3059\u308b<\/h3>\n\n\n\n<p>\u8a2d\u5b9a\u304c\u6574\u3048\u3070\u3001\u30ec\u30dd\u30fc\u30c8\u306e\u5bfe\u8c61\u5e33\u7c3f\u3092\u5207\u308a\u66ff\u3048\u308b\u3060\u3051\u3067\u3001\u57fa\u6e96\u3054\u3068\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u51fa\u529b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u672c\u57fa\u6e96\u306e\u8a66\u7b97\u8868\u3001IFRS\u306e\u8a66\u7b97\u8868\u3092\u3001\u540c\u3058\u30b7\u30b9\u30c6\u30e0\u304b\u3089\u5225\u3005\u306b\u53d6\u308a\u51fa\u305b\u307e\u3059\u3002Excel\u3078\u306e\u8ee2\u8a18\u3084\u624b\u4f5c\u696d\u306e\u518d\u96c6\u8a08\u304c\u4e0d\u8981\u306b\u306a\u308a\u3001\u76e3\u67fb\u6642\u306e\u6839\u62e0\u3082\u8ffd\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u65e5\u672c\u4f01\u696d\u306a\u3089\u3067\u306f\u306e\u8ad6\u70b9<\/h2>\n\n\n\n<p>\u4e8c\u91cd\u5831\u544a\u306e\u8a2d\u8a08\u3067\u306f\u3001\u65e5\u672c\u4f01\u696d\u7279\u6709\u306e\u8ad6\u70b9\u3092\u898b\u843d\u3068\u305b\u307e\u305b\u3093\u3002\u4f1a\u8a08\u6163\u884c\u3068NetSuite\u306e\u6a19\u6e96\u6a5f\u80fd\u306e\u3042\u3044\u3060\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u30ae\u30e3\u30c3\u30d7\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u65e5\u672c\u57fa\u6e96\u5bfe\u5fdc\u3068Japan Localization SuiteApp<\/h3>\n\n\n\n<p>NetSuite\u306f\u65e5\u672c\u4f1a\u8a08\u57fa\u6e96\uff08J-GAAP\uff09\u3084IFRS\u306a\u3069\u3001\u8907\u6570\u306e\u898f\u5236\u8981\u4ef6\u306b\u6cbf\u3063\u305f\u660e\u7d30\u30fb\u958b\u793a\u3092\u4f5c\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u65e5\u672c\u7279\u6709\u306e\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u306b\u306f\u3001\u8ffd\u52a0\u306e\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306e\u6d88\u8cbb\u7a0e\u8a08\u7b97\u30fb\u767a\u884c\u3084\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u3078\u306e\u5bfe\u5fdc\u3067\u3059\u3002\u3053\u308c\u3089\u306b\u306f <strong>Japan Localization SuiteApp\uff08JLS\uff09<\/strong> 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class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u65e5\u672c\u3067\u306e\u8ca1\u52d9\u4f1a\u8a08\u306e\u524d\u63d0\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u8a18\u4e8b\u300c<a href=\"https:\/\/www.venture-net.co.jp\/netsuite\/netsuite-accounting\/\">NetSuite\u3067\u8ca1\u52d9\u4f1a\u8a08\u3092\u884c\u3046\u524d\u306b\u78ba\u8a8d\u3059\u3079\u304d\u3053\u30683\u9078<\/a>\u300d\u3067\u8a73\u3057\u304f\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p><\/blockquote>\n\n\n\n<h2 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class=\"wp-block-heading\">\u5c0e\u5165\u3092\u6210\u529f\u3055\u305b\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u9078\u3073\u65b9<\/h2>\n\n\n\n<p>\u4e8c\u91cd\u5831\u544a\u306e\u8a2d\u8a08\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u5b9a\u3068\u4f1a\u8a08\u306e\u5224\u65ad\u304c\u4ea4\u5dee\u3059\u308b\u9818\u57df\u3067\u3059\u3002\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u5c02\u9580\u6027\u3060\u3051\u3067\u306f\u3001\u3046\u307e\u304f\u3044\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>Full Multi-Book\u306e\u5b9f\u88c5\u306b\u306f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u8a8d\u5b9a\u30d1\u30fc\u30c8\u30ca\u30fc\u307e\u305f\u306fProfessional Services\u306e\u95a2\u4e0e\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u5236\u7d04\u3068\u3044\u3046\u3088\u308a\u3001\u8907\u6570\u57fa\u6e96\u306e\u5e33\u7c3f\u8a2d\u8a08\u304c\u3001\u305d\u308c\u3060\u3051\u5c02\u9580\u6027\u3092\u8981\u3059\u308b\u4f5c\u696d\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u4e8c\u91cd\u5831\u544a\u306b\u306f\u300c\u4f1a\u8a08\u51e6\u7406\u306e\u5224\u65ad\u300d\u304c\u3064\u3044\u3066\u56de\u308a\u307e\u3059\u3002\u57fa\u6e96\u5dee\u3092\u3069\u3046\u8abf\u6574\u3059\u308b\u304b\u3001\u3069\u306e\u79d1\u76ee\u3092\u3069\u3046\u5206\u3051\u308b\u304b\u3002\u3053\u308c\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u8a2d\u5b9a\u8005\u3060\u3051\u3067\u306f\u6c7a\u3081\u3089\u308c\u305a\u3001\u4f1a\u8a08\u306e\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u9665\u308a\u3084\u3059\u3044\u306e\u304c\u3001\u5c02\u9580\u6027\u306e\u300c\u7a7a\u767d\u5730\u5e2f\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u30d1\u30fc\u30c8\u30ca\u30fc\u306f\u3001\u8a2d\u5b9a\u306f\u3067\u304d\u308b\u304c\u4f1a\u8a08\u51e6\u7406\u306e\u5224\u65ad\u306f\u5c02\u9580\u5916\u306b\u306a\u308a\u304c\u3061<\/li>\n\n\n\n<li>\u7a0e\u7406\u58eb\u306f\u3001\u7a0e\u52d9\u306b\u306f\u5f37\u3044\u304cERP\u4e0a\u306e\u4f1a\u8a08\u51e6\u7406\u8a2d\u8a08\u306f\u5c02\u9580\u5916\u306e\u3053\u3068\u304c\u591a\u3044<\/li>\n\n\n\n<li>\u793e\u5185\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3001\u65e5\u5e38\u696d\u52d9\u306f\u56de\u305b\u308b\u304c\u5e33\u7c3f\u306e\u518d\u8a2d\u8a08\u307e\u3067\u306f\u624b\u304c\u56de\u3089\u306a\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u4e8c\u91cd\u5831\u544a\u306e\u3088\u3046\u306b\u4f1a\u8a08\u3068\u30b7\u30b9\u30c6\u30e0\u304c\u5bc6\u306b\u7d61\u3080\u9818\u57df\u3067\u306f\u3001\u3053\u306e\u7a7a\u767d\u3092\u57cb\u3081\u3089\u308c\u308b\u4f53\u5236\u304b\u3069\u3046\u304b\u304c\u3001\u6210\u5426\u3092\u5206\u3051\u307e\u3059\u3002NetSuite\u306e\u8a2d\u5b9a\u306b\u901a\u3058\u305f\u652f\u63f4\u8005\u3068\u3001\u4f1a\u8a08\u51e6\u7406\u3092\u5224\u65ad\u3067\u304d\u308b\u5c02\u9580\u5bb6\u304c\u3001\u540c\u3058\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u9023\u643a\u3067\u304d\u308b\u3053\u3068\u304c\u7406\u60f3\u3067\u3059\u3002\u30d9\u30f3\u30c1\u30e3\u30fc\u30cd\u30c3\u30c8\u3082\u3001\u3053\u306e\u8003\u3048\u65b9\u3067\u652f\u63f4\u4f53\u5236\u3092\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081\uff1a\u81ea\u793e\u306b\u5408\u3046\u65b9\u5f0f\u304b\u3089\u3001\u4e00\u6b69\u305a\u3064<\/h2>\n\n\n\n<p>NetSuite\u306e\u30de\u30eb\u30c1\u30d6\u30c3\u30af\u4f1a\u8a08\u3092\u4f7f\u3048\u3070\u3001IFRS\u3068\u65e5\u672c\u57fa\u6e96\u306e\u4e8c\u91cd\u5831\u544a\u3092\u3001\u624b\u4f5c\u696d\u306b\u983c\u3089\u305a\u5b9f\u73fe\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8981\u70b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e8c\u91cd\u5831\u544a\u306f\u3001\u53d6\u5f15\u91cf\u3084\u5b50\u4f1a\u793e\u304c\u5897\u3048\u308b\u307b\u3069\u624b\u4f5c\u696d\u3067\u306f\u7834\u7dbb\u3059\u308b<\/li>\n\n\n\n<li>NetSuite\u306b\u306f\u300cFull Multi-Book\u300d\u3068\u300cAdjustment-Only Books\u300d\u306e2\u65b9\u5f0f\u304c\u3042\u308b<\/li>\n\n\n\n<li>\u3069\u3061\u3089\u304c\u5408\u3046\u304b\u306f\u3001\u5831\u544a\u983b\u5ea6\u30fb\u57fa\u6e96\u5dee\u30fb\u5b50\u4f1a\u793e\u6570\u3067\u5909\u308f\u308b<\/li>\n\n\n\n<li>\u5e33\u7c3f\u8a2d\u8a08\u2192\u52d8\u5b9a\u79d1\u76ee\u30de\u30c3\u30d4\u30f3\u30b0\u2192\u8abf\u6574\u4ed5\u8a33\u2192\u5e33\u7c3f\u5225\u30ec\u30dd\u30fc\u30c8\u306e\u6d41\u308c\u3067\u5b9f\u73fe\u3059\u308b<\/li>\n\n\n\n<li>\u65e5\u672c\u57fa\u6e96\u5bfe\u5fdc\u306b\u306fJapan Localization SuiteApp\u306e\u78ba\u8a8d\u304c\u8981\u308b<\/li>\n\n\n\n<li>\u4f1a\u8a08\u3068\u30b7\u30b9\u30c6\u30e0\u306e\u4e21\u9762\u3092\u57cb\u3081\u3089\u308c\u308b\u4f53\u5236\u304c\u3001\u6210\u5426\u3092\u5206\u3051\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u307e\u305a\u78ba\u304b\u3081\u305f\u3044\u306e\u306f\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u5fc5\u8981\u306a\u306e\u304c\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u306e\u4e26\u884c\u5831\u544a\u306a\u306e\u304b\u3001\u671f\u672b\u306e\u5dee\u5206\u8abf\u6574\u306a\u306e\u304b\u3002\u305d\u3057\u3066\u3001\u73fe\u72b6\u306e\u4f1a\u8a08\u51e6\u7406\u304cNetSuite\u306e\u65b9\u5f0f\u3068\u3069\u3046\u6574\u5408\u3059\u308b\u304b\u3001\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u4e00\u7dd2\u306b\u59cb\u3081\u307e\u3057\u3087\u3046\u3002\u7126\u3063\u3066\u4e00\u5ea6\u306b\u3059\u3079\u3066\u3092\u52d5\u304b\u3059\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><strong>\u4f1a\u8a08\u3068NetSuite\u306e\u30ae\u30e3\u30c3\u30d7\u304c\u6c17\u306b\u306a\u308b\u65b9\u3078<\/strong><br>\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u30cf\u30f3\u30ba\u30aa\u30f3\u3067\u4f34\u8d70\u3059\u308b\u300c<a href=\"https:\/\/www.venture-net.co.jp\/netsuite\/lp\/netsuite-cfo\/\">NetSuite \u00d7 \u4f1a\u8a08\u30d6\u30ea\u30c3\u30b8\u4f34\u8d70\u30b5\u30fc\u30d3\u30b9<\/a>\u300d\u3067\u306f\u3001\u52d8\u5b9a\u79d1\u76ee\u306e\u6574\u7406\u304b\u3089\u6708\u6b21\u6c7a\u7b97\u306e\u65e9\u671f\u5316\u3001IFRS\u30fb\u7ba1\u7406\u4f1a\u8a08\u4f53\u5236\u306e\u69cb\u7bc9\u307e\u3067\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p><p><strong>NetSuite\u306e\u8a2d\u5b9a\u30fb\u958b\u767a\u3092\u898b\u76f4\u3057\u305f\u3044\u65b9\u3078<\/strong><br>\u65e2\u5b58\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u306e\u8a3a\u65ad\u30fb\u6539\u4fee\u3084\u9023\u643a\u958b\u767a\u306f\u300c<a href=\"https:\/\/www.venture-net.co.jp\/netsuite\/lp\/netsuite-development\/\">NetSuite\u30ea\u30d6\u30fc\u30c8<\/a>\u300d\u3067\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/h2>\n\n\n\n<div class=\"swell-block-faq\" data-q=\"fill-custom\" data-a=\"fill-custom\">\n<div class=\"swell-block-faq__item\"><h3 class=\"faq_q\">Full Multi-Book\u3068Adjustment-Only Books\u306f\u3001\u3069\u3061\u3089\u3092\u9078\u3076\u3079\u304d\u3067\u3059\u304b\uff1f<\/h3><div class=\"faq_a\">\n<p>\u65e5\u3005\u306e\u53d6\u5f15\u304b\u3089\u4e21\u57fa\u6e96\u306e\u6700\u65b0\u5e33\u7c3f\u304c\u5e38\u306b\u5fc5\u8981\u306a\u3089\u3001Full Multi-Book\u304c\u5411\u3044\u3066\u3044\u307e\u3059\u3002\u30d7\u30e9\u30a4\u30de\u30ea\u57fa\u6e96\u3092\u8ef8\u306b\u3001\u671f\u672b\u306e\u5dee\u5206\u3060\u3051\u8abf\u6574\u3059\u308c\u3070\u3088\u3044\u306a\u3089\u3001Adjustment-Only Books\u3067\u8db3\u308a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u5831\u544a\u306e\u983b\u5ea6\u3068\u57fa\u6e96\u5dee\u306e\u5927\u304d\u3055\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\u4e21\u65b9\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u69cb\u6210\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-faq__item\"><h3 class=\"faq_q\">NetSuite\u3067\u65e5\u672c\u57fa\u6e96\u3068IFRS\u3092\u540c\u6642\u306b\u51fa\u529b\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3><div 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