ãäŒæ¥ç 究ãæ ªåŒäŒç€Ÿçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®å°±è·é£æ床ã»æ¡çšå€§åŠã»éžè察çã培åºè§£èª¬
2023幎11æ30æ¥æŽæ°
ã¯ããã«
æ ªåŒäŒç€Ÿçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã¯æ±äº¬éœæ± è¢ã«æ¬ç€Ÿã眮ããçšç士æ³äººã§ããçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ãçé ãšãã7ã€ã®ã°ã«ãŒãäŒç€ŸãæããŠããäŒæ¥ã§ãã
æ¥æ¬äžã®ãç·åã³ã³ãµã«ãã£ã³ã°ãã¡ãŒã ãããã³ã士æ¥ã°ã«ãŒãããç®æããŠãããçšåäŒèšã»èšåž³ä»£è¡ã»äŒç€Ÿèšç«æ¯æŽã»è³é調éããªãŒããŒè²æãšå£æ ¹ãè¶ ããäŒæ¥èª²é¡ã解決ããããšãç®æšã«ãèµ·æ¥ããçµå¶ãŸã§ã®åæé·ãã§ãŒãºã§å¹ åºãæ¯æŽããããªãç·åã³ã³ãµã«ãã£ã³ã°ãã¡ãŒã ãšããŠäºæ¥ãå±éããŠããŸãã
ã°ã«ãŒãäŒç€Ÿã®äžå¿ã«ããçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ã¯äŒèšæ¥çã§ã¯åãšãªããããããæé·ãæåŸ ããããã³ãã£ãŒäŒæ¥100瀟ã«èŽãããããã¹ããã³ãã£ãŒ100ãããã¢ãžã¢å°åã«æ¬ç€Ÿãããæ¥æé·ããäŒæ¥500瀟ã«èŽããããã¢ãžã¢æ¥æé·äŒæ¥ã©ã³ãã³ã°ãã«éžåºãããäŒæ¥ã§ãåœå å€ãåãã泚ç®ãéããŠããŸãã
ãªããããã¹ããã³ãã£ãŒ100ãã«ã¯2023幎床ã«ãéžåºãããŠãããä»æã§4幎é£ç¶ã®éžåºãšãªããŸãã
ä»åã¯ã7ã€ã®ã°ã«ãŒãäŒç€Ÿã§äŒæ¥ã®èª²é¡ã解決ããå¹ åºãäºæ¥ãå±éããŠããæ ªåŒäŒç€Ÿçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã«ã€ããŠãäŒæ¥ç 究ããããªãããã®å¯Ÿçã瀟颚ãæ±ãã人ç©åã玹ä»ããŠãããŸãã
就掻ããããªãéã¯ãã²ãã®èšäºãåèã«ããŠãã ããã
äºæ¥å 容
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®äºæ¥å 容ã¯ã瀟åã«ããããã©ã¹ã¢ã«ãã¡ãã®ãšããã顧客äŒæ¥ã«äœã1ã€äžä¹ãããŠä»å 䟡å€ãå±ããããšã念é ã«çœ®ããŠäºæ¥ãå±éããŠããŸãã
çŸåšã7瀟ã®ã°ã«ãŒãäŒç€Ÿãšã®ææºãå«ãå±éããŠããäºæ¥ã¯å€å²ã«æž¡ããŸãããä»åã¯ãã®äžã§ä»£è¡šçãªãã®ã4ã€ã玹ä»ããŸãã
äŒç€Ÿèšç«ä»£è¡äºæ¥
äŒç€Ÿã®èšç«ã«é¢ããè«žæç¶ãã代è¡ããäºæ¥ã§ãã
äŒç€Ÿèšç«ã¯èªåã§æç¶ãããããªã£ãŠèšç«ããããšãå¯èœã§ãããæéãæéãããã£ããã誀ã£ãèšç«æ¹æ³ã§æãããããšããã°ãã°ãããŸãã
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã§ã¯ãäŒç€Ÿã®èšç«æé ãç¥ãå°œãããŠããããããã§ãããæããäŒç€Ÿèšç«ãæ ¹çµ¶ããããã¹ããŒã¬ã³ã«ããã¹ããŒãã£ã§ã¹ã ãŒãºãªäŒç€Ÿèšç«ããµããŒãããŠããŸãã
ãŸããäŒç€Ÿèšç«ä»£è¡äºæ¥ã®ãªãã§ã察å¿ç¯å²ãåºãã®ãç¹åŸŽã§ãäŒç€Ÿèšç«ã«äŒŽãæç¶ãã®ä»£è¡ã ãã§ãªããå¥çŽåã«äºåã®ç¡æçžè«ã®å Žã§ãããããäŒç€Ÿãèšç«ããã¹ããªã®ããããè³æ¬éã¯ããããããã®ãããªã©åæ©çãªçåã®çžè«ããè«ãè² ã£ãŠããã®ãé åã®1ã€ã§ãã
äŒç€Ÿèšç«ä»£è¡äºæ¥ã§ã¯ã顧客äŒæ¥ã«å®å¿ããäŒç€Ÿèšç«ãæäŸããŠããã®ãé åã§ãã
çšåäŒèšé¡§åäºæ¥
顧åçšç士ã«ããã顧客äŒæ¥ã®çšåäŒèšé¡§åããããªãäºæ¥ã§ãã
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®é¡§åçšç士ã¯ãçžå Žããå®äŸ¡ã«è«ãè² ã£ãŠããã«ãããããããèšåž³ãç³è«ããããªãã ãã§ã¯ãªãã顧客äŒæ¥ã®ç®æšå°éãçšåäŒèšã®é¢ãããµããŒããããã©ã¹ã¢ã«ãã¡ã®æ¥åãç¹åŸŽã§ãã
ææ¡åã®çšç士æ³äººã ããããã§ããã³ã¹ãåæžã®ææ¡ã¯äŒæ¥ãæ±ããŠããäºæ¥ã ãšèšããŸãã
åµæ¥èè³ãµããŒãäºæ¥
åµæ¥åæã®èè³ã«é¢ããæ¯æŽããããªãäºæ¥ã§ãã
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã¯æ¯æçŽ150件ãã®èµ·æ¥çžè«ãåããŠãããçšç士æ³äººãšããã ãã§ãªãèµ·æ¥ã®å°é家ãšããŠã®å®çžŸãããäŒæ¥ã§ãã
ãã®ãããåµæ¥èè³ã«åŒ·ãçšç士æ³äººãšããŠãèè³ãåããéèæ©é¢ã®éžå®ãæçèšç»ãªã©ã®å¿ èŠæžé¡ã®äœæãèè³é¢è«æã®ããŒã¯ã¹ã¯ãªããã®çšæãªã©åŸ¹åºãããµããŒãããããªããç¹ãé åãšããŠããŸãã
å è£ å·¥äºãªãŒã¹äºæ¥
å è£ å·¥äºãä»åšã®è³Œå ¥ã«å¿ èŠãªè³éãå è£ å·¥äºãªãŒã¹ãšããè³é調éæ³ã䜿ã£ãŠæ¯æŽããäºæ¥ã§ãã
å è£ å·¥äºãªãŒã¹ãšã¯ãå ¬åº«ãéè¡ã§ã¯ãªããæã ã®å®é¡æ¯æã§ãããªãŒã¹å¥çŽãçµã¶ããšã«ããä¿¡çšäŒç€ŸããªãŒã¹äŒç€Ÿããè³éã調éããæ¹æ³ã§ãã
å ¬åº«ãéè¡ã®èè³å¯©æ»ã«èœã¡ãå Žåã§ãè³éã調éã§ããå¯èœæ§ããããå è£ å·¥äºãªãŒã¹ã§è³é調éãã§ããå Žåã¯æå è³éã倧éã«å¿ èŠãšããäºæ¥ã«å¿ èŠãªçšæããããªããŸãã
ãŸããäžè¬çã«è³é調éã®ããã®è³æäœæã¯å¿ èŠæžé¡ãå€ãèšå€§ãªæéãæ¶è²»ããŸãããçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®å è£ å·¥äºãªãŒã¹äºæ¥ã§ã¯ãããŸã§ã®å®çžŸããè³é調éã®ããã®è³ææºåãæç5åã§ãããªãããšãã§ããã®ãé åã§ãã
æ°åéžèãããŒ
ã€ã³ã¿ãŒãããäžã«ãŠãæ°åæ¡çšã«ç¹åããéžèãããŒãæ²èŒãããŠããªãã£ããããä»åã¯äžéæ¡çšãå«ããæ¡çšã®éžèãããŒãã玹ä»ããŸãã
æ°åæ å ±ãäžè¶³ããŠããçç±ãšããŠã¯åµç«ããŠéããªããã³ãã£ãŒäŒæ¥ã ãããšããç¹ãæããããŸãã
éå»ã®æ¡çšæ å ±ããæ°åæ¡çšããããªã£ãŠããæ å ±ã確èªã§ãããããæ°åã«çŠç¹ãããŠãŠç¬ç«ããæ¡çšåºæºãæã£ãŠããããã§ã¯ãªããšæ³å®ãããããããäžéæ¡çšãšåæ§ã®éžèãããŒãšãªãããšãäºæ³ãããŸãã
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®éžèã¯ãäžèšã®éããªãŒãœããã¯ã¹ãªéžèãããŒãšãªã£ãŠããŸãã
ãŸãã次ã ãšäºæ¥ãæ¡å€§ããŠããäŒæ¥ãšããããšãããæ¡çšäººæ°ã®ç®æšã¯é«ããæ°åã»äžéãåããã幎é20åã®æ¡çšãç®æšãšããŠããŸãã
âŒéžèãããŒ(è·çš®åããåæ§)
â å¿å |
â¡æžé¡éžè |
â¢é¢æ¥ |
â£å å® |
â å¿å
åéè·çš®ã¯ããTaxã³ã³ãµã«ã¿ã³ãããçšåäŒèšã¢ã·ã¹ã¿ã³ããã®2è·çš®ã§ãäŒæ¥æ¡çšããŒãžã®æ±äººå¿åãã©ãŒã ããå¿ èŠäºé ãèšèŒã®ããå¿åããŸãã
å¿åãã©ãŒã ã«ã¯ãå 容(ä»»æ)ããšããåèæ¬ããããŸãããäžè¬çã«äœãæžããã«æåºããã®ã¯è¯ããªããšãããŠãããããç¹çäºé ãå¿ ãèšèŒããç¹ã«æ³šæããå¿ èŠããããŸãã
ãªããç¹çäºé ããªãå Žåã¯ã貎瀟ã®èŠå®ã«æºããŸããããšèšèŒããããã«ããŸãããã
æ±äººå¿åãã©ãŒã ã®å ¥åã»éä¿¡åŸã«ã¯ãé¡åçä»ãå±¥æŽæžããè·åçµæŽæžããã¡ãŒã«ãããã¯éµéã«ãŠéä»ããŸãã
æžé¡éžèæã«ãã¢ããŒã«ãæ ããªãããã«ãå ¥ç€Ÿæ欲ãç±æãå±¥æŽæžããèªã¿åããããã«ããŠããããšãæèããŸãããã
â¡æžé¡éžè
æžé¡éžèããããªãããŸãã
éžèçµæã®é£çµ¡ã¯ã¡ãŒã«ã«ãŠéç¥ãããééã®å Žåã¯é¢æ¥ã®æ¥çšèª¿æŽããããªãããŸãã
â¢é¢æ¥
é¢æ¥ã¯ãäžæ¬¡é¢æ¥ã»äºæ¬¡é¢æ¥ã»æçµé¢æ¥ãš3åãããªãããŸãã
äžæ¬¡é¢æ¥ãšäºæ¬¡é¢æ¥ã¯ãZoomãçšãããªã³ã©ã€ã³é¢æ¥ã«ãŠå®æœãããŸãããæçµé¢æ¥ã¯å¯Ÿé¢é¢æ¥ã«ãŠå®æœãããŸãã
é¢æ¥ã§ã¯ãå¿æåæ©ãããããä»äºãªã©ã®åºæ¬çãªè³ªåã«å ããä»åŸã©ãããéã«é²ã¿ãã©ã®ãããªããšããããããšããå°æ¥ã®ããžã§ã³ã«ã€ããŠã®è³ªåããããªãããŸãã
ãã®ãããèªèº«ã®ããŒãããããæ確ã«ããŠé¢æ¥å¯Ÿçãå®æœããã®ãããããã§ãã
ãŸããã¹ã ãŒãºã«åãçããã§ããªãå Žåãå§è¿«æ°å³ã®é¢æ¥ãšãªãããšãããããã§ãã®ã§ãæ³å®åçããã£ãããšçšæããŠãã¹ã ãŒãºã«åãçããã§ããããã«ããŠãããšè¯ãã§ãããã
èããã質åã«ã¯ç«¯çã«çµè«ãè¿°ã¹ãŠãããèæ¯ïŒçç±ïŒã®è©³çŽ°ãè¿°ã¹ãé ã«åçããããšãæèãããšã¹ããŒãã«åçã§ããŸãã
â£å å®
è€æ°åã®é¢æ¥ãçªç ŽããŠå å®ã決ãŸããŸãã
ãªããå å®åŸãå ¥ç€Ÿææã6ã¶æåŸã«ãªãå Žåã察å¿ããŠãããæ±ãã人ç©åã«åœãŠã¯ãŸã人æã¯ææãããšããæ±ããŠããããšã䌺ããŸãã
瀟颚
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®ç€Ÿé¢šãšããŠã¯ãå人ã®è£éæš©ã倧ãããããæå³ã§èªç±ãªäŒç€Ÿã§ããç¹ãæããããŸãã
瀟颚ã®èæ¯ãšããŠã¯ã顧客äŒæ¥ã®çšåäŒèšé¢ã ãã§ãªãå£æ ¹ãè¶ ããäŒæ¥èª²é¡ã解決ããããšãäŒæ¥ç®æšã«æ®ããŠããããã§ãã
瀟å¡ã¯çšåäŒèšã®è«žæç¶ãã ãã§ã¯ãªããçµå¶ã®åæé·ãã§ãŒãºã§é©åãªã³ã³ãµã«ãã£ã³ã°ããããªãããšã«éç¹ã眮ããŠããŸãã
ãŸãã顧客äŒæ¥ãæãã§ãããã®ããã ã®æ°åã®å ±åã§ã¯ãªããšæããŠãå ã«ç§ããæ©ã¿ãåé¡ããã¢ãªã³ã°ããå®éã«ãã®åé¡ã«å¯ŸããŠçŸåšã®æ°åã䜿ã£ãŠæªæ¥ã«åããææ¡ããããªã£ãŠããããšãç®æšã«ããŠããŸãã
ãã®ããã瀟å¡ã®å€ãã¯è³éç¹°ããã³ãŒãã³ã°ãå«ããç·åçãªãµãŒãã¹ãææ¡ããå¿ èŠãããããã®è£éæš©ã¯é¡§å®¢äŒæ¥ã«åœ±é¿ãäžããã»ã©å€§ããªãã®ã§ãããšèšããŸãã
顧客äŒæ¥ã®äºæ¥ã®å¯èœæ§ãåºããææ¡ããããªãããšãããçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®å€§ããªé åã§ãã
æ±ãã人æ
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ã®æ±ãã人æã¯åžæããè·çš®ã«ããç°ãªããŸãã
ä»åã¯åéè·çš®ã§ãããTaxã³ã³ãµã«ã¿ã³ãããšãçšåäŒèšã¢ã·ã¹ã¿ã³ããã«åããŠæ±ãã人ç©åã玹ä»ããŸãã
Taxã³ã³ãµã«ã¿ã³ã
Taxã³ã³ãµã«ã¿ã³ãã¯çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ç€Ÿå¡ã®ã¡ã€ã³ãšãªãè·çš®ã§ãããããçšç士ãšã³ã³ãµã«ã¿ã³ãã®è€åè·çš®ã§ãã
ãããªTaxã³ã³ãµã«ã¿ã³ãã«æ±ãã人ç©åã¯äžèš2ç¹ã§ãã
- æé·æ欲ããã人æ
- ããæãããšãã§ãã人æ
çšç士ãšããŠå¿ èŠãªç¥èã身ã«çããªãã顧客äŒæ¥ã®çµå¶äžã®åæé·ãã§ãŒãºã®ã³ã³ãµã«ã¿ã³ãããããªããšãã2ã€ã®ã¹ãã«ç¿åŸãå¿ èŠãšãããããèªåã®æé·æ欲ãç±æãããè¿ éãªã¹ãã«ã¢ãããžç¹ããéèŠãªèŠçŽ ãšãªããŸãã
ãã®ãããæåŸãŸã§ããæãåŠç¿æ欲ãç±æã®ãã人æãæ±ããŠãããšèšããŸãã
çšåäŒèšã¢ã·ã¹ã¿ã³ã
çšåäŒèšã¢ã·ã¹ã¿ã³ãã¯ãããããµããŒãè·çš®ã§ãã
äž»ã«Taxã³ã³ãµã«ã¿ã³ãã®çšåäŒèšé¢ã§ã®ãµããŒãããããªãè·çš®ã§ãæ±ããããŠããç©ã¯äžèšã®2ç¹ã§ãã
- å調æ§ã®ãã人æ
- 責任æã®ãã人æ
äžèš2ç¹ã¯ãµããŒããã¡ã€ã³ã®è·çš®ã«ãšã£ãŠå¿ é ã®ã¹ãã«ãšãªããŸãã
ç¹çãã¹ãç¹ã¯ãªãããå調æ§ããšã責任æãã§ä»»ããããä»äºãé²è¡ã§ããããšãæ±ããããŸãã
å°±è·åå·®å€ã»é£æ床ããã³æ¥çã§ã®ç«ã¡äœçœ®
çšç士æ³äººæ¥çã®ãªãã§çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®ç«ã¡äœçœ®ãã玹ä»ããŸãã
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã¯2012幎ã«åµæ¥ãããã³ãã£ãŒäŒæ¥ãšããããšãããã倧æã®çšç士æ³äººã«æ¯ã¹ããšå£²äžé«ãå¹³å幎åé¢ã§å£ã£ãŠããéšåããããŸããã瀟å¡æ°ã¯æ¥åå§èšãå«ã40人ãšå§åçã«å°ãªãããã売äžé«ã«ã¯å·®ãããã®ã¯å¿ ç¶ã ãšèšããŸãã
ãã®ãããä»åŸç€Ÿå¡æ°ãå¢å ããããšã§ãããããã売äžé«ã¯äžããç¶ããŠããäŒæ¥ã§ããããšãäºæ³ãããŸãã
å°±è·åå·®å€ã»é£æ床ã«ã€ããŠã¯ã以äžã®èšäºãåèã«ããŠã¿ãŠãã ããã
ã24åã»25åææ°çãæç³»ã»çç³»ã»å ¬åå¡å¥å°±è·åå·®å€ã»é£æ床ã©ã³ãã³ã°
äŒç€Ÿå | 売äžé« | å¹³å幎å | å°±è·åå·®å€ã»é£æ床 | 瀟颚 |
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ | 5.27åå | 600äžå | – | å人ã®è£éæš©ã倧ãããèªç±ãªç€Ÿé¢š |
KPMGçšç士æ³äºº | 1,659åå | 750äžå | 67 | æãäžããã°ææŠããããé°å²æ°ããããèªç±ãªç€Ÿé¢š |
PwCçšç士æ³äºº | 2,279åå | 810äžå | 72 | ããŒãããŒãšã®è·é¢ãè¿ãã»å人䞻矩ã®ç€Ÿé¢š |
ããã€ãããŒããçšçå£«æ³ | 3,130åå | 753äžå | 69 | 仲éãå°éããå¯èœæ§ãä¿¡ãããäºãã«æé·ãå¿æŽãç¶ãã瀟颚 |
æ¡çšå®çžŸ
çµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã®æ¡çšå€§åŠãæ¡çšäººæ°ã«ã€ããŠã®æ å ±ã¯ã€ã³ã¿ãŒãããäžã«ç¢ºèªã§ããŸããã§ããã
ãªãããããŸã§ã®æ¡çšäººæ°ã«ã€ããŠã¯ç¢ºèªã§ããŸããã§ããããä»åŸã®æ¡çšäºå®äººæ°ã«ã€ããŠã¯äŒæ¥ããŒã ããŒãžã«ãŠäžèšã®å 容ãå ¬è¡šããŠããŸãã
æ¡çšäºå®äººæ°
幎床 | ç·æ§ | å¥³æ§ | åèš |
2023幎床 | – | – | 24å |
2024幎床 | – | – | 36å |
ïŒåŒçšïŒæ ªåŒäŒç€Ÿçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ïŒ
äŒæ¥ã®æ¡çšããŒãžã«ã¯1幎éã«20åã®æ¡çšãç®æšãšããŠããããšãèšèŒãããŠãããäºæ¥ãæ¡å€§ãç¶ããŠããç¹ããä»åŸãç©æ¥µçã«æ¡çšæŽ»åããããªã£ãŠããããšãäºæ³ãããŸãã
ãŸãšã
æ ªåŒäŒç€Ÿçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã¯ãæ¥æ¬äžã®ç·åã³ã³ãµã«ãã£ã³ã°ãã¡ãŒã ããã³å£«æ¥ã°ã«ãŒããç®æããŠãããã³ãã£ãŒäŒæ¥ã§ãã
å æ ãšããŠã¯ãçšç士æ³äººã§ããçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ãçé ãšãã7ã€ã®ã°ã«ãŒãäŒç€ŸãæããŠãããçŸåšã¯ç·åã³ã³ãµã«ãã£ã³ã°ãã¡ãŒã å Œå£«æ¥ã°ã«ãŒããšããŠäºæ¥ãå±éããŠããŸãã
äŒæ¥åé¡ãçšåã®å£æ ¹ãè¶ ããŠè§£æ±ºããããšãç®æšã«ããŠãããèµ·æ¥ããçµå¶ãŸã§å¹ åºãäºæ¥ãå±éããŠããç¹ã倧ããªç¹åŸŽã§ãã
ãã¹ããã³ãã£ãŒ100ãã¢ãžã¢æ¥æé·äŒæ¥ã©ã³ãã³ã°ã«ãéžåºãããããšããããä»åŸã®èºé²ã«ç®ãé¢ããªãäŒæ¥ãšãªã£ãŠãããããæ ªåŒäŒç€Ÿçµå¶ãµããŒããã©ã¹ã¢ã«ãã¡ããŒã«ãã£ã³ã°ã¹ã«å ¥ç€ŸãåžæããŠããéã¯ãã®èšäºãåèã«äŒæ¥ç 究ã«å±ãã§ãã ããã