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class=\"p1\">\u305b\u3063\u304b\u304f\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u3067\u30ce\u30a6\u30cf\u30a6\u3092\u8eab\u306b\u3064\u3051\u3066\u3082\u3001\u6b21\u304c\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u3001\u3088\u304f\u9665\u308b\u7f60\u3002\u3053\u308c\u3092\u56de\u907f\u3067\u304d\u308b\u3068\u3044\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u6700\u9ad8\u3067\u3059\u3002<\/p>\n<p class=\"p1\">\u3064\u3044\u3064\u3044\u3001\u8cb7\u3046\u524d\u63d0\u3067\u8a71\u3092\u805e\u3044\u3066\u3057\u307e\u3057\u307e\u3059\u3002<\/p>\n<h2 class=\"p1\">\uff12\uff0e\u30de\u30f3\u30b7\u30e7\u30f3\u8cfc\u5165\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p class=\"p1\">\u6b32\u306b\u99c6\u3089\u308c\u305f\u3068\u304d\u307b\u3069\u3001\u30c7\u30e1\u30ea\u30c3\u30c8\u306e\u628a\u63e1\u3067\u3059\u3002<\/p>\n<p class=\"p1\"><strong><span style=\"color: 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class=\"p1\">\u6728\u9020\u30dc\u30ed\u5c4b\u306b\u4f4f\u3080\u8eab\u304b\u3089\u3057\u305f\u3089\u3001\u4eca\u30bc\u30ed\u5186\u306e\u3082\u306e\u304c\u3001\uff18\uff10\u4e07\u5186\u306b\u81a8\u308c\u4e0a\u304c\u308b\u8a71\u306a\u306e\u3067\u3001\u8010\u3048\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3 class=\"p1\"><span class=\"s1\">\u2714\ufe0e<\/span>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u9ad8\u3059\u304e\u308b<\/h3>\n<p class=\"p1\"><strong><span style=\"color: #ff0000;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u30ba\u30d0\u30ea\uff13\uff11\uff16,\uff10\uff17\uff17\u5186\u3082\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p class=\"p1\"><strong><span style=\"color: #ff0000;\">\u4e0a\u8a18\u306e\u7ba1\u7406\u8cbb\u3082\u542b\u3081\u308b\u3068\u3001\u5e74\u9593\u3067\uff11,\uff11\uff14\uff12\u3001\uff10\uff13\uff12\u5186\uff01\uff01\uff01<\/span><\/strong><\/p>\n<p class=\"p1\">\u9ad8\u3044\u3001\u9ad8\u3044\u3001\u9ad8\u3059\u304e\u308b\uff01\uff01\uff01<\/p>\n<p class=\"p1\">\u6728\u9020\u30dc\u30ed\u5c4b\u306b\u4f4f\u3080\u8eab\u304b\u3089\u3057\u305f\u3089\u3001\u9ad8\u3059\u304e\u307e\u3059\u3002\u4eca\u306e\u6728\u9020\u30dc\u30ed\u5c4b\u3067\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u5e74\u9593\uff11\uff10\u4e07\u5186\u3042\u308b\u306e\u307f\u3067\u3059\u3002<\/p>\n<p class=\"p1\">\u5834\u6240\uff08\u99c5\u304b\u3089\uff11\uff10\u5206\uff09\u3082\u5e83\u3055\uff08\u7d04\uff15\uff10\u576a\uff09\u3082\u7bc9\u5e74\u6570\uff08\u7d04\uff13\uff10\u5e74\uff09\u3082\u4eca\u306e\u5bb6\u3068\u307b\u307c\u540c\u3058\u3067\u3059\u3002\u6238\u5efa\u3066\u306a\u306e\u3067\u3001\u9593\u53d6\u308a\u306f\u4eca\u306e\u65b9\u304c\uff11\u90e8\u5c4b\u591a\u304f\u3001\u5ead\u304c\uff12\u3064\u3001\u99d0\u8eca\u5834\u8fbc\u307f\u3002<\/p>\n<p class=\"p1\">\u4e00\u898b\u3001\u6238\u5efa\u3066\u306e\u65b9\u304c\u9ad8\u305d\u3046\u3067\u3059\u304c\u3001\u306a\u305c\u304b\u9006\u8ee2\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 class=\"p1\"><span class=\"s1\">\u2714\ufe0e<\/span>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5185\u8a33\u304c\u307b\u307c\u5efa\u7269<\/h3>\n<p class=\"p1\"><strong><span style=\"color: #ff0000;\">\u4e00\u8ed2\u5bb6\u3088\u308a\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u65b9\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u9ad8\u3044\u7406\u7531\u306f\u3001\u30ba\u30d0\u30ea\u300c\u5efa\u6750\u300d\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p class=\"p1\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u3001\u571f\u5730\u3068\u5efa\u7269\u3068\u3067\u8a55\u4fa1\u65b9\u6cd5\u304c\u5225\u3067\u3059\u3002<\/p>\n<p class=\"p1\">\u5730\u4fa1\u306f\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b\u8def\u7dda\u4fa1\u3068\u9762\u7a4d\u30fb\u5730\u5f62\u304b\u3089\u7b97\u51fa\u53ef\u80fd\u3067\u3059\u3002\u3055\u3063\u304d\u306e\u8a71\u3067\u3044\u3046\u3068\u3001\u91d1\u984d\u5dee\u304c\u3042\u308b\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<span style=\"color: #ff0000;\">\u8ab2\u7a0e\u660e\u7d30\u3092\u898b\u308b\u3068\u3069\u3063\u3061\u3082\u540c\u3058\uff16\u4e07\u5186\u3067\u3057\u305f\u3002<\/span><\/p>\n<p class=\"p1\">\u9ad8\u3044\u306e\u306f\u5efa\u7269\u3067\u3059\u3002\u5efa\u7269\u4fa1\u5024\u306f\u3001\u5efa\u6750\u3068\u5e8a\u9762\u7a4d\u3068\u7bc9\u5e74\u6570\u304b\u3089\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p class=\"p1\">\u79c1\u306e\u5bb6\u306e\u3088\u3046\u306b\u3001\u6728\u9020\u30dc\u30ed\u5c4b\u3067\u3042\u308c\u3070\u3001\uff14\u4e07\u5186\u3067\u3059\u3002\u304b\u305f\u3084\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306f\uff12\uff15\u4e07\u5186\u3082\uff01<\/p>\n<p class=\"p1\">\u6728\u9020\u306f\u511f\u5374\u304c\uff12\uff12\u5e74\u3068\u65e9\u3044\u4e00\u65b9\uff08\u511f\u5374\u6e08\u307f\uff09\u3001\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u3067\u3042\u308c\u3070\uff16\uff10\u5e74\u3082\u304b\u304b\u308a\u307e\u3059\u3002\u300c\u4fa1\u5024\u304c\u843d\u3061\u306a\u3044\u300d\u3068\u55b6\u696d\u30c8\u30fc\u30af\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u8cbb\u7528\u8ca0\u62c5\u304c\u3044\u3064\u307e\u3067\u3082\u5927\u304d\u3044\u306e\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<strong><span style=\"color: #ff0000;\">\uff13\uff10\u5e74\u7d4c\u3063\u3066\u3001\u6728\u9020\u306a\u3089\uff14\u4e07\u3001RC\u306a\u3089\uff12\uff15\u4e07\u5186\u3002\u3053\u306e\u5dee\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/span><\/strong><\/p>\n<h3 class=\"p1\"><span class=\"s1\">\u2714\ufe0e<\/span><a href=\"https:\/\/www.shinnihon.or.jp\/corporate-accounting\/commentary\/asset-retirement-obligations\/2012-04-06-01.html#:~:text=%E8%B3%87%E7%94%A3%E9%99%A4%E5%8E%BB%E5%82%B5%E5%8B%99%E3%81%A8%E3%81%AF,%E5%9F%BA%E6%BA%963(1)%EF%BC%89%E3%80%82&amp;text=%E6%9C%89%E5%BD%A2%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E3%81%AB%E3%81%AF,%E8%B3%87%E7%94%A3%E3%82%82%E5%90%AB%E3%81%BE%E3%82%8C%E3%81%BE%E3%81%99%E3%80%82\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/a>\u306e\u7f60<\/h3>\n<p class=\"p1\">\u6700\u5f8c\u306b\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u306f\u300c<a href=\"https:\/\/www.shinnihon.or.jp\/corporate-accounting\/commentary\/asset-retirement-obligations\/2012-04-06-01.html#:~:text=%E8%B3%87%E7%94%A3%E9%99%A4%E5%8E%BB%E5%82%B5%E5%8B%99%E3%81%A8%E3%81%AF,%E5%9F%BA%E6%BA%963(1)%EF%BC%89%E3%80%82&amp;text=%E6%9C%89%E5%BD%A2%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E3%81%AB%E3%81%AF,%E8%B3%87%E7%94%A3%E3%82%82%E5%90%AB%E3%81%BE%E3%82%8C%E3%81%BE%E3%81%99%E3%80%82\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/a>\u300d\u3068\u3044\u3046\u96a0\u308c\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"p1\"><strong><span style=\"color: #ff0000;\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u306f\u3001\u4e8b\u696d\u64a4\u9000\u6642\u306a\u3069\u306b\u767a\u751f\u3059\u308b\u73fe\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306e\u8cbb\u7528\u3067\u3059\u3002\uff1d\u89e3\u4f53\u8cbb<\/span><\/strong><\/p>\n<p class=\"p1\">\u666e\u901a\u306b\u66ae\u3089\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u8003\u3048\u307e\u305b\u3093\u3002<\/p>\n<p class=\"p1\">\u3082\u3057\u305d\u306e\u65e5\u304c\u6765\u305f\u3068\u3057\u3066\u3082\u3001\u6728\u9020\u3067\u3042\u308c\u3070\u3001\u624b\u3068\u30cf\u30f3\u30de\u30fc\u3067\u3044\u3064\u304b\u58ca\u305b\u307e\u3059\u3002<\/p>\n<p class=\"p1\">\u3057\u304b\u3057\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u3067\u3042\u308c\u3070\u3001\u4f5c\u308b\u306e\u3068\u540c\u3058\u304f\u3089\u3044\u306e\u6642\u9593\u3068\u304a\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u90fd\u5fc3\u306e\u518d\u958b\u767a\u3092\u898b\u3066\u3044\u308b\u3068\u3001\u58ca\u3057\u3066\u3044\u308b\u6642\u9593\u306e\u65b9\u304c\u9577\u3044\u3067\u3059\u3088\u306d\u3002\u3082\u3057\u3082\u300c\u58ca\u3059\u300d\u3068\u306a\u3063\u305f\u6642\u306e\u8ca0\u62c5\u306f\u8a08\u308a\u77e5\u308c\u307e\u305b\u3093\u3002<\/p>\n<p class=\"p1\">\u300c<a href=\"https:\/\/www.shinnihon.or.jp\/corporate-accounting\/commentary\/asset-retirement-obligations\/2012-04-06-01.html#:~:text=%E8%B3%87%E7%94%A3%E9%99%A4%E5%8E%BB%E5%82%B5%E5%8B%99%E3%81%A8%E3%81%AF,%E5%9F%BA%E6%BA%963(1)%EF%BC%89%E3%80%82&amp;text=%E6%9C%89%E5%BD%A2%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E3%81%AB%E3%81%AF,%E8%B3%87%E7%94%A3%E3%82%82%E5%90%AB%E3%81%BE%E3%82%8C%E3%81%BE%E3%81%99%E3%80%82\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9<\/a>\u300d\u306e\u6709\u540d\u306a\u4e8b\u4ef6\u306f<a href=\"https:\/\/www.tokyo-gas.co.jp\/Press\/20110325-04.pdf\">\u8c4a\u6d32\u5e02\u5834\u306e\u571f\u58cc\u6c5a\u67d3<\/a>\u3067\u3059\u3002\u9664\u53bb\u3067\u304d\u306a\u3044\uff08\u3057\u306b\u304f\u3044\uff09\u904e\u53bb\u306e\u57cb\u8a2d\u7269\u3084\u69cb\u9020\u7269\u304c\u8ca0\u306e\u907a\u7523\u3068\u3057\u3066\u3001\u8cc7\u7523\u4fa1\u5024\u3092\u4e0b\u3052\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u67fb\u5b9a\u306f\u96e3\u3057\u3059\u304e\u3066\u3001\u901a\u5e38\u3057\u307e\u305b\u3093\u3057\u3001\u8003\u3048\u306a\u3044\u3067\u3059\u3002<a href=\"https:\/\/vdata.nikkei.com\/newsgraphics\/fv20180523\/\">\u68ee\u53cb\u5b66\u5712\u554f\u984c<\/a>\u3067\u3082\u3042\u3063\u305f\u3088\u3046\u306b\u3001\u8ca1\u52d9\u7701\u3067\u3082\u8a08\u7b97\u3092\u9593\u9055\u3048\u308b\u96e3\u6613\u5ea6\u3067\u3059\u3002<strong><span style=\"color: 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