{"id":2290,"date":"2026-10-20T12:51:36","date_gmt":"2026-10-20T10:51:36","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2290"},"modified":"2026-10-27T17:51:47","modified_gmt":"2026-10-27T16:51:47","slug":"%e7%89%b9%e5%88%a5%e5%a0%b1%e5%91%8a%e6%9b%b8","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ja\/%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9\/%e7%89%b9%e5%88%a5%e5%a0%b1%e5%91%8a%e6%9b%b8\/","title":{"rendered":"\u7279\u5225\u5831\u544a\u66f8"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2290\" class=\"elementor elementor-2290 elementor-28\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53ad81d e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"53ad81d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00985f0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"00985f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0929a4c e-con-full ca-split e-flex e-con e-parent\" data-id=\"0929a4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-94ba02d e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"94ba02d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcea45 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2bcea45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ja\/\">\u30db\u30fc\u30e0<\/a> &nbsp;\/&nbsp; <a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\">\u30b5\u30fc\u30d3\u30b9<\/a> &nbsp;\/&nbsp; \u7279\u5225\u5831\u544a\u66f8<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b13705 elementor-widget elementor-widget-html\" data-id=\"9b13705\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u9075\u5b88 <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3689261 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"3689261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u7279\u5225\u5831\u544a\u66f8<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdd8cd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ecdd8cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u4f1a\u793e\u306e\u7d44\u7e54\u30fb\u8cc7\u672c\u53d6\u5f15\u306b\u304a\u3044\u3066\u4f1a\u793e\u6cd5\u304c\u6c42\u3081\u308b\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u3001\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u3001\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u3092\u3001ROAC\u767b\u9332\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u304c\u767a\u884c\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-913092e e-con-full ca-btns e-flex e-con e-parent\" data-id=\"913092e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab3b8a3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"ab3b8a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af99cf5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"af99cf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e87fc85 elementor-widget elementor-widget-html\" data-id=\"e87fc85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u5206\u91ce<\/small><b>\u9075\u5b88<\/b><\/div><div><small>\u5bfe\u5fdc\u5730\u57df<\/small><b>\u30b9\u30da\u30a4\u30f3\u5168\u571f<\/b><\/div><div><small>\u6cd5\u7684\u67a0\u7d44\u307f<\/small><b>LSC \u00b7 RDL 5\/2023<\/b><\/div><div><small>\u4e8b\u52d9\u6240<\/small><b>ROAC\u767b\u9332\u756a\u53f7S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5f0d74 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b5f0d74\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-b08d96d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b08d96d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-277d481 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"277d481\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-86c2f3f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"86c2f3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-761b711 elementor-widget elementor-widget-html\" data-id=\"761b711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u3053\u306e\u30da\u30fc\u30b8\u306e\u5185\u5bb9\"><p>\u3053\u306e\u30da\u30fc\u30b8\u306e\u5185\u5bb9<\/p><ul><li><a href=\"#que-es\">\u6982\u8981<\/a><\/li><li><a href=\"#para-quien\">\u5bfe\u8c61<\/a><\/li><li><a href=\"#marco-legal\">\u6cd5\u7684\u67a0\u7d44\u307f<\/a><\/li><li><a href=\"#incluye\">\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/a><\/li><li><a href=\"#como-trabajamos\">\u696d\u52d9\u306e\u9032\u3081\u65b9<\/a><\/li><li><a href=\"#documentacion\">\u5fc5\u8981\u66f8\u985e<\/a><\/li><li><a href=\"#preguntas\">\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/a><\/li><li><a href=\"#base-legal\">\u6cd5\u7684\u6839\u62e0<\/a><\/li><li><a href=\"#articulos\">\u95a2\u9023\u8a18\u4e8b<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-837dd25 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"837dd25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6abc3d9 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6abc3d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae8f571 elementor-widget elementor-widget-html\" data-id=\"ae8f571\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u8981\u70b9<\/b>\u7279\u5225\u5831\u544a\u66f8\u3068\u306f\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3068\u306f\u7570\u306a\u308b\u76e3\u67fb\u4eba\u306e\u696d\u52d9\u3067\u3059\u3002\u640d\u5931\u306b\u3088\u308b\u6e1b\u8cc7\u306e\u305f\u3081\u306e\u76e3\u67fb\u6e08\u307f\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u30b9\u30da\u30a4\u30f3\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\uff08LSC\uff09\u7b2c323\u6761\uff09\u3084\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3044\u3066\u76f8\u6bba\u3055\u308c\u308b\u50b5\u6a29\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8a3c\u660e\u66f8\uff08LSC\u7b2c301\u67613\u9805\uff09\u306a\u3069\u3001\u4f1a\u793e\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u6cd5\u5f8b\u3067\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\uff08ISRE 2400\uff09\u3084\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\uff08ISRS 4400\uff09\u306a\u3069\u3001\u4efb\u610f\u3067\u4f9d\u983c\u3055\u308c\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u5f8c\u8005\u306f\u4f1a\u8a08\u76e3\u67fb\u3067\u306f\u306a\u304f\u3001\u4f1a\u8a08\u76e3\u67fb\u3068\u3057\u3066\u63d0\u793a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u30b9\u30da\u30a4\u30f3\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u65bd\u884c\u898f\u5247\u300d\uff08RLAC\uff09\u7b2c2\u6761\uff09\u3002\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7b4f3 elementor-widget elementor-widget-html\" data-id=\"ad7b4f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Controlaudit\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u78ba\u8a8d \u00b7 ROAC\u767b\u9332\u756a\u53f7S1604\u306e\u76e3\u67fb\u4e8b\u52d9\u6240 \u00b7 2026\u5e7410\u670813\u65e5\u66f4\u65b0<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c6de74 elementor-widget elementor-widget-html\" data-id=\"1c6de74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u6982\u8981<\/h2><p>\u5f53\u4e8b\u52d9\u6240\u306e<strong>\u7279\u5225\u5831\u544a\u66f8\u304a\u3088\u3073\u4fdd\u8a3c\u696d\u52d9<\/strong>\u306f\u3001\u5927\u304d\u304f3\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p><ul><li>\u8cc7\u672c\u53d6\u5f15\u3084\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3044\u3066<strong>\u4f1a\u793e\u6cd5\u304c\u6c42\u3081\u308b\u5831\u544a\u66f8<\/strong>\uff1a\u5897\u8cc7\u30fb\u6e1b\u8cc7\u3001\u50b5\u6a29\u306e\u76f8\u6bba\u3001\u73fe\u7269\u51fa\u8cc7\u3001\u7d44\u7e54\u5909\u66f4\u3001\u5408\u4f75\u30fb\u5206\u5272\u3002<\/li><li>IAASB\u306e\u56fd\u969b\u57fa\u6e96\u306b\u5f93\u3063\u3066\u5b9f\u65bd\u3059\u308b<strong>\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u304a\u3088\u3073\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u696d\u52d9<\/strong>\u3002<\/li><li>\u898f\u5236\u5f53\u5c40\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u516c\u7684\u52a9\u6210\u91d1\u306e\u4ea4\u4ed8\u898f\u7a0b\u304c\u6c42\u3081\u308b<strong>\u76e3\u67fb\u5831\u544a\u66f8\u306e\u88dc\u8db3\u5831\u544a\u66f8<\/strong>\u3002<\/li><\/ul><p>\u696d\u52d9\u3054\u3068\u306e\u4fdd\u8a3c\u6c34\u6e96\u3092\u533a\u5225\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p><ul><li>\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u7279\u5b9a\u306e\u8a08\u7b97\u66f8\u306e<strong>\u76e3\u67fb<\/strong>\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3057\u307e\u3059\uff08<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">LAC\u7b2c4\u67612\u9805<\/a>\uff09\u3002<\/li><li><strong>\u30ec\u30d3\u30e5\u30fc\u696d\u52d9<\/strong>\u3067\u306f\u4fdd\u8a3c\u306f\u9650\u5b9a\u7684\u3067\u3001\u7d50\u8ad6\u306f\u6d88\u6975\u7684\u5f62\u5f0f\u3067\u8868\u660e\u3055\u308c\u307e\u3059\uff08\u300c\u2026\u3068\u4fe1\u3058\u3055\u305b\u308b\u4e8b\u9805\u306f\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u300d\uff09\u3002<\/li><li><strong>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a<\/strong>\u3067\u306f\u3001\u76e3\u67fb\u4eba\u306f\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3057\u307e\u305b\u3093\u3002\u5408\u610f\u3057\u305f\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u3066\u767a\u898b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u5229\u7528\u8005\u304c\u81ea\u3089\u7d50\u8ad6\u3092\u51fa\u3057\u307e\u3059\u3002<\/li><\/ul><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">RLAC\u7b2c2\u67615\u9805<\/a>\u306f\u3001\u5f8c\u80052\u3064\u306e\u696d\u52d9\u3092\u4f1a\u8a08\u76e3\u67fb\u5831\u544a\u66f8\u3068\u3057\u3066\u63d0\u793a\u3059\u308b\u3053\u3068\u3092\u7981\u3058\u3066\u3044\u307e\u3059\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8476791 elementor-widget elementor-widget-html\" data-id=\"8476791\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u5bfe\u8c61<\/h2><\/div><ul class=\"ca-checks\"><li>\u51fa\u8cc7\u8005\u307e\u305f\u306f\u7b2c\u4e09\u8005\u306e\u50b5\u6a29\u3092\u76f8\u6bba\u3057\u3066\u5897\u8cc7\u3092\u884c\u3046\u682a\u5f0f\u4f1a\u793e\u3002<\/li><li>\u640d\u5931\u5f8c\u306b\u8ca1\u7523\u306e\u5747\u8861\u3092\u56de\u5fa9\u3059\u308b\u305f\u3081\u306b\u6e1b\u8cc7\u3092\u884c\u3046\u4f1a\u793e\u3001\u307e\u305f\u306f\u6e96\u5099\u91d1\u3092\u539f\u8cc7\u3068\u3057\u3066\u5897\u8cc7\u3092\u884c\u3046\u4f1a\u793e\u3002<\/li><li>\u7d44\u7e54\u5909\u66f4\u3001\u5408\u4f75\u3001\u5206\u5272\u3092\u884c\u3044\u3001\u76e3\u67fb\u6e08\u307f\u8cb8\u501f\u5bfe\u7167\u8868\u3084\u5c02\u9580\u5bb6\u306e\u5831\u544a\u66f8\u3092\u5fc5\u8981\u3068\u3059\u308b\u4f1a\u793e\u3002<\/li><li>30,000\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u88dc\u52a9\u91d1\u3092\u7533\u8acb\u3057\u3001\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u671f\u9650\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4f01\u696d\u3002<\/li><li>\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u3001\u89aa\u4f1a\u793e\u304b\u3089\u3001\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306e\u30ec\u30d3\u30e5\u30fc\u3084\u7279\u5b9a\u9805\u76ee\u306e\u78ba\u8a8d\u3092\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u56e3\u4f53\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8975e94 elementor-widget elementor-widget-html\" data-id=\"8975e94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u6cd5\u7684\u67a0\u7d44\u307f<\/h2><p>\u4f1a\u793e\u6cd5\u4e0a\u306e\u30b1\u30fc\u30b9\u306f<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\u7d71\u5408\u7248<\/a>\u306b\u3001\u7d44\u7e54\u5909\u66f4\u3001\u5408\u4f75\u3001\u5206\u5272\u306b\u3064\u3044\u3066\u306f\u7d44\u7e54\u518d\u7de8\u3092\u898f\u5b9a\u3059\u308b<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u6cd5\u7b2c5\/2023\u53f7<\/a>\u306e\u7b2c1\u7de8\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p>\u898f\u5b9a\u306f<strong>\u8ab0\u304c\u5831\u544a\u66f8\u3092\u767a\u884c\u3067\u304d\u308b\u304b<\/strong>\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p><ul><li><strong>\u4f1a\u793e\u306e\u76e3\u67fb\u4eba<\/strong>\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3001\u4f1a\u793e\u306b\u76e3\u67fb\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5546\u696d\u767b\u8a18\u6240\u307e\u305f\u306f\u53d6\u7de0\u5f79\u304c\u9078\u4efb\u3057\u305f\u76e3\u67fb\u4eba\u3068\u306a\u308a\u307e\u3059\uff08LSC\u7b2c301\u67613\u9805\u3001\u7b2c303\u67612\u9805\u3001\u7b2c323\u6761\uff09\u3002<\/li><li>\u767b\u8a18\u5b98\u304c\u9078\u4efb\u3059\u308b<strong>\u72ec\u7acb\u5c02\u9580\u5bb6<\/strong>\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u682a\u5f0f\u4f1a\u793e\u306e\u65b0\u682a\u5f15\u53d7\u6a29\u306e\u6392\u9664\u3067\u306f\u3001\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u3068\u306f\u5225\u306e\u8005\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08LSC\u7b2c308\u67612\u9805a)\uff09\u3002<\/li><li>\u8ee2\u63db\u793e\u50b5\u3067\u306f\u3001\u5546\u696d\u767b\u8a18\u6240\u304c\u9078\u4efb\u3059\u308b\u3001\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u3068\u306f<strong>\u5225\u306e\u76e3\u67fb\u4eba<\/strong>\u304c\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\uff08LSC\u7b2c414\u67612\u9805\uff09\u3002<\/li><\/ul><p>\u53d6\u5f15\u306e\u57fa\u790e\u3068\u306a\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f<strong>\u4f5c\u6210\u6642\u671f\u306e\u5236\u9650<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u6e96\u5099\u91d1\u3092\u539f\u8cc7\u3068\u3059\u308b\u5897\u8cc7\u3068\u640d\u5931\u306b\u3088\u308b\u6e1b\u8cc7\u3067\u306f6\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002\u5408\u4f75\u3067\u306f\u3001\u5408\u4f75\u8a08\u753b\u306e\u524d6\u304b\u6708\u4ee5\u5185\u306b\u7de0\u3081\u3089\u308c\u305f\u76f4\u8fd1\u306e\u5e74\u6b21\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u4f7f\u7528\u3067\u304d\u307e\u3059\uff08RDL 5\/2023\u7b2c43\u6761\uff09\u3002<\/p><p>\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u3068\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u3067\u306f\u306a\u3044\u305f\u3081\u3001<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5f8b\u7b2c22\/2015\u53f7<\/a>\u3067\u306f\u306a\u304fIAASB\u306e\u56fd\u969b\u57fa\u6e96\u306b\u5f93\u3044\u307e\u3059\uff08RLAC\u7b2c2\u67613\u9805\uff09\u3002<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u30b1\u30fc\u30b9<\/th><th>\u6839\u62e0\u898f\u5b9a<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u50b5\u6a29\u306e\u76f8\u6bba\u306b\u3088\u308b\u5897\u8cc7<\/th><td>LSC\u7b2c301\u67613\u9805<\/td><td>\u50b5\u6a29\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3092\u8a3c\u660e\u3059\u308b\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u306e\u8a3c\u660e\u66f8\u3002\u76e3\u67fb\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306f\u5546\u696d\u767b\u8a18\u6240\u304c\u9078\u4efb\u3002\u6709\u9650\u4f1a\u793e\u3067\u306f\u53d6\u7de0\u5f79\u306e\u5831\u544a\u66f8\u3067\u8db3\u308a\u308b\uff08\u7b2c301\u67612\u9805\uff09<\/td><\/tr><tr><th scope=\"row\">\u6e96\u5099\u91d1\u3092\u539f\u8cc7\u3068\u3059\u308b\u5897\u8cc7<\/th><td>LSC\u7b2c303\u67612\u9805<\/td><td>\u682a\u4e3b\u7dcf\u4f1a\u3067\u627f\u8a8d\u3055\u308c\u305f\u4f5c\u6210\u5f8c6\u304b\u6708\u4ee5\u5185\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u3001\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u307e\u305f\u306f\u5546\u696d\u767b\u8a18\u6240\u304c\u9078\u4efb\u3057\u305f\u76e3\u67fb\u4eba\u304c\u691c\u8a3c\u3057\u305f\u3082\u306e<\/td><\/tr><tr><th scope=\"row\">\u640d\u5931\u306b\u3088\u308b\u6e1b\u8cc7<\/th><td>LSC\u7b2c323\u6761<\/td><td>\u76e3\u67fb\u4eba\u304c\u691c\u8a3c\u3057\u305f\u4f5c\u6210\u5f8c6\u304b\u6708\u4ee5\u5185\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3002\u4f1a\u793e\u306b\u76e3\u67fb\u7fa9\u52d9\u304c\u306a\u3044\u5834\u5408\u306f\u53d6\u7de0\u5f79\u304c\u76e3\u67fb\u4eba\u3092\u9078\u4efb<\/td><\/tr><tr><th scope=\"row\">\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u73fe\u7269\u51fa\u8cc7<\/th><td>LSC\u7b2c67\u6761\u30fb\u7b2c69\u6761<\/td><td>\u767b\u8a18\u5b98\u304c\u9078\u4efb\u3059\u308b\u72ec\u7acb\u5c02\u9580\u5bb6\u306e\u5831\u544a\u66f8\uff08\u7b2c69\u6761\u306e\u4f8b\u5916\u3092\u9664\u304f\uff09<\/td><\/tr><tr><th scope=\"row\">\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u65b0\u682a\u5f15\u53d7\u6a29\u306e\u6392\u9664<\/th><td>LSC\u7b2c308\u67612\u9805a)<\/td><td>\u5546\u696d\u767b\u8a18\u6240\u304c\u9078\u4efb\u3059\u308b\u3001\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u3068\u306f\u5225\u306e\u72ec\u7acb\u5c02\u9580\u5bb6\u306e\u5831\u544a\u66f8<\/td><\/tr><tr><th scope=\"row\">\u7d44\u7e54\u5909\u66f4<\/th><td>RDL 5\/2023\u7b2c20\u67613\u9805\u30fb\u7b2c22\u6761<\/td><td>\u4f1a\u793e\u306b\u76e3\u67fb\u7fa9\u52d9\u304c\u3042\u308b\u5834\u5408\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u3002\u5c02\u9580\u5bb6\u304c\u5fc5\u8981\u306a\u306e\u306f\u682a\u5f0f\u4f1a\u793e\u307e\u305f\u306f\u682a\u5f0f\u5408\u8cc7\u4f1a\u793e\u306b\u7d44\u7e54\u5909\u66f4\u3059\u308b\u5834\u5408\u306e\u307f<\/td><\/tr><tr><th scope=\"row\">\u5408\u4f75\u30fb\u5206\u5272<\/th><td>RDL 5\/2023\u7b2c41\u6761\u30fb\u7b2c43\u6761\u30fb\u7b2c44\u6761\u30fb\u7b2c63\u6761<\/td><td>\u76e3\u67fb\u7fa9\u52d9\u304c\u3042\u308b\u5834\u5408\u306f\u76e3\u67fb\u4eba\u304c\u691c\u8a3c\u3057\u305f\u5408\u4f75\u8cb8\u501f\u5bfe\u7167\u8868\u3002\u682a\u5f0f\u4f1a\u793e\u307e\u305f\u306f\u682a\u5f0f\u5408\u8cc7\u4f1a\u793e\u304c\u95a2\u4e0e\u3059\u308b\u5834\u5408\u306f\u5c02\u9580\u5bb6\u306e\u5831\u544a\u66f8<\/td><\/tr><tr><th scope=\"row\">30,000\u30e6\u30fc\u30ed\u3092\u8d85\u3048\u308b\u88dc\u52a9\u91d1<\/th><td>\u6cd5\u5f8b\u7b2c38\/2003\u53f7\u7b2c13\u67613\u9805\u306e2<\/td><td>\u7c21\u6613\u69d8\u5f0f\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u4f5c\u6210\u3067\u304d\u306a\u3044\u4f01\u696d\u306f\u3001\u76e3\u67fb\u4eba\u306e\u8a3c\u660e\u66f8\u307e\u305f\u306f\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306e\u5831\u544a\u66f8\u306b\u3088\u308a\u652f\u6255\u671f\u9593\u3092\u8a3c\u660e<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0e489 elementor-widget elementor-widget-html\" data-id=\"7f0e489\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u30b5\u30fc\u30d3\u30b9\u5185\u5bb9<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\uff08ISRE 2400\uff09<\/h3><p>\u8cea\u554f\u3068\u5206\u6790\u7684\u624b\u7d9a\u306b\u3088\u308b\u3001\u8ca1\u52d9\u8af8\u8868\u4e00\u5f0f\u307e\u305f\u306f\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306e\u30ec\u30d3\u30e5\u30fc\uff08\u9650\u5b9a\u7684\u4fdd\u8a3c\uff09\u3002\u9280\u884c\u3001\u6295\u8cc7\u5bb6\u3001\u89aa\u4f1a\u793e\u5411\u3051\u306b\u6709\u7528\u3067\u3059\u3002<\/p><\/div><div><h3>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\uff08ISRS 4400\uff09<\/h3><p>\u5fa1\u793e\u3068\u5408\u610f\u3057\u305f\u3001\u307e\u305f\u306f\u4ea4\u4ed8\u898f\u7a0b\u7b49\u3067\u5b9a\u3081\u3089\u308c\u305f\u7279\u5b9a\u306e\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u3001\u610f\u898b\u3092\u8868\u660e\u305b\u305a\u306b\u767a\u898b\u4e8b\u9805\u3092\u5831\u544a\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u652f\u6255\u671f\u9593\u306e\u8a3c\u660e\u3001\u878d\u8cc7\u5951\u7d04\u306e\u6761\u4ef6\uff08\u30b3\u30d9\u30ca\u30f3\u30c4\uff09\u306e\u9075\u5b88\u3001\u7279\u5b9a\u9805\u76ee\u306e\u78ba\u8a8d\u306a\u3069\u306b\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p><\/div><div><h3>\u5897\u8cc7\u30fb\u6e1b\u8cc7<\/h3><p>\u6e96\u5099\u91d1\u3092\u539f\u8cc7\u3068\u3059\u308b\u5897\u8cc7\uff08LSC\u7b2c303\u67612\u9805\uff09\u3084\u640d\u5931\u306b\u3088\u308b\u6e1b\u8cc7\uff08LSC\u7b2c323\u6761\uff09\u306e\u57fa\u790e\u3068\u306a\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u30016\u304b\u6708\u306e\u671f\u9650\u5185\u306b\u691c\u8a3c\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u50b5\u6a29\u306e\u76f8\u6bba<\/h3><p>\u76f8\u6bba\u3055\u308c\u308b\u50b5\u6a29\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3092\u4f1a\u8a08\u8a18\u9332\u3068\u7167\u5408\u3057\u305f\u3046\u3048\u3067\u8a3c\u660e\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8a3c\u660e\u66f8\uff08LSC\u7b2c301\u67613\u9805\uff09\u3002\u516c\u6b63\u8a3c\u66f8\u306b\u6dfb\u4ed8\u3067\u304d\u307e\u3059\u3002<\/p><\/div><div><h3>\u73fe\u7269\u51fa\u8cc7<\/h3><p>\u767b\u8a18\u5b98\u304c\u5f53\u4e8b\u52d9\u6240\u3092\u9078\u4efb\u3057\u305f\u5834\u5408\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u51fa\u8cc7\u3055\u308c\u308b\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u4f5c\u6210\u3059\u308b\u72ec\u7acb\u5c02\u9580\u5bb6\u306e\u5831\u544a\u66f8\uff08LSC\u7b2c67\u6761\uff5e\u7b2c69\u6761\uff09\u3002<\/p><\/div><div><h3>\u7d44\u7e54\u5909\u66f4<\/h3><p>\u7d44\u7e54\u5909\u66f4\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u3001\u304a\u3088\u3073\u682a\u5f0f\u4f1a\u793e\u306b\u7d44\u7e54\u5909\u66f4\u3059\u308b\u5834\u5408\u306f\u73fe\u7269\u51fa\u8cc7\u306e\u8a55\u4fa1\uff08RDL 5\/2023\u7b2c20\u6761\u30fb\u7b2c22\u6761\uff09\u3002<\/p><\/div><div><h3>\u5408\u4f75\u30fb\u5206\u5272<\/h3><p>\u5408\u4f75\u30fb\u5206\u5272\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u691c\u8a3c\u3001\u304a\u3088\u3073\u767b\u8a18\u5b98\u304c\u5f53\u4e8b\u52d9\u6240\u3092\u9078\u4efb\u3057\u305f\u5834\u5408\u306f\u8a08\u753b\u306b\u95a2\u3059\u308b\u72ec\u7acb\u5c02\u9580\u5bb6\u306e\u5831\u544a\u66f8\uff08RDL 5\/2023\u7b2c41\u6761\uff5e\u7b2c44\u6761\u30fb\u7b2c63\u6761\uff09\u3002<\/p><\/div><div><h3>\u76e3\u67fb\u5831\u544a\u66f8\u306e\u88dc\u8db3\u5831\u544a\u66f8<\/h3><p>\u898f\u5236\u5f53\u5c40\u3001\u9280\u884c\u3001\u52a9\u6210\u91d1\u306e\u4ea4\u4ed8\u898f\u7a0b\u304c\u6c42\u3081\u308b\u8ffd\u52a0\u306e\u8a3c\u660e\u66f8\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732eb7b elementor-widget elementor-widget-html\" data-id=\"732eb7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u696d\u52d9\u306e\u9032\u3081\u65b9<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u53d6\u5f15\u306e\u5206\u6790<\/h3><p>\u9069\u7528\u3055\u308c\u308b\u898f\u5b9a\u3001\u5fc5\u8981\u306a\u5831\u544a\u66f8\u3001\u5831\u544a\u66f8\u3092\u767a\u884c\u3059\u3079\u304d\u8005\uff08\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u3001\u5546\u696d\u767b\u8a18\u6240\u304c\u9078\u4efb\u3057\u305f\u76e3\u67fb\u4eba\u3001\u307e\u305f\u306f\u72ec\u7acb\u5c02\u9580\u5bb6\uff09\u3092\u7279\u5b9a\u3057\u307e\u3059\u30022\uff5e3\u65e5\u3067\u884c\u3044\u307e\u3059\u3002<\/p><\/li><li><b>02<\/b><h3>\u9078\u4efb\u3068\u696d\u52d9\u5951\u7d04<\/h3><p>\u696d\u52d9\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u304b\u3001\u5546\u696d\u767b\u8a18\u6240\u3078\u306e\u9078\u4efb\u8acb\u6c42\u306b\u3064\u3044\u3066\u3054\u6848\u5185\u3057\u3001\u72ec\u7acb\u6027\u3092\u963b\u5bb3\u3059\u308b\u95a2\u4fc2\u304c\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p><\/li><li><b>03<\/b><h3>\u5b9f\u5730\u4f5c\u696d<\/h3><p>\u5831\u544a\u66f8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u307e\u305f\u306f\u60c5\u5831\u3068\u3001\u305d\u306e\u88cf\u4ed8\u3051\u8cc7\u6599\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7bc4\u56f2\u306b\u5fdc\u3058\u3066\u901a\u5e381\uff5e4\u9031\u9593\u304b\u304b\u308a\u307e\u3059\u3002<\/p><\/li><li><b>04<\/b><h3>\u8349\u6848\u3068\u78ba\u8a8d\u66f8<\/h3><p>\u8349\u6848\u306b\u3064\u3044\u3066\u53d6\u7de0\u5f79\u3068\u5354\u8b70\u3057\u3001\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u3092\u5165\u624b\u3057\u307e\u3059\u3002<\/p><\/li><li><b>05<\/b><h3>\u767a\u884c<\/h3><p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210\u6642\u671f\u306e\u5236\u9650\u3092\u8003\u616e\u3057\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u62db\u96c6\u3084\u516c\u6b63\u8a3c\u66f8\u306e\u7f72\u540d\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4808e46 elementor-widget elementor-widget-html\" data-id=\"4808e46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u5fc5\u8981\u66f8\u985e\u3068\u6210\u679c\u7269<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u3054\u63d0\u51fa\u3044\u305f\u3060\u304f\u8cc7\u6599<\/h3><ul><li>\u6c7a\u8b70\u6848\u307e\u305f\u306f\u4e88\u5b9a\u3057\u3066\u3044\u308b\u53d6\u5f15\u306e\u8aac\u660e<\/li><li>\u57fa\u6e96\u3068\u306a\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u540c\u65e5\u73fe\u5728\u306e\u5408\u8a08\u6b8b\u9ad8\u8a66\u7b97\u8868<\/li><li>\u898f\u5b9a\u3067\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u53d6\u7de0\u5f79\u306e\u5831\u544a\u66f8<\/li><li>\u76f8\u6bba\u3055\u308c\u308b\u50b5\u6a29\u306e\u660e\u7d30\u3068\u3001\u5951\u7d04\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u8a3c\u6191<\/li><li>\u51fa\u8cc7\u3055\u308c\u308b\u8ca1\u7523\u306e\u9451\u5b9a\u8a55\u4fa1\u66f8\u307e\u305f\u306f\u4fa1\u5024\u8a55\u4fa1\u66f8<\/li><li>\u7d44\u7e54\u5909\u66f4\u3001\u5408\u4f75\u307e\u305f\u306f\u5206\u5272\u306e\u8a08\u753b\u66f8<\/li><li>\u76f4\u8fd1\u306e\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3068\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u76e3\u67fb\u5831\u544a\u66f8<\/li><li>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306e\u5834\u5408\u306f\u3001\u5408\u610f\u3057\u305f\u624b\u7d9a\u306e\u4e00\u89a7\u307e\u305f\u306f\u516c\u52df\u8981\u9818<\/li><\/ul><\/div><div><h3>\u304a\u5c4a\u3051\u3059\u308b\u6210\u679c\u7269<\/h3><ul><li>\u9069\u7528\u3055\u308c\u308b\u898f\u5b9a\u304c\u6c42\u3081\u308b\u5f62\u5f0f\u306b\u3088\u308b\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u307e\u305f\u306f\u8a3c\u660e\u66f8\uff08\u516c\u6b63\u8a3c\u66f8\u306b\u305d\u306e\u307e\u307e\u6dfb\u4ed8\u53ef\u80fd\uff09<\/li><li>\u6d88\u6975\u7684\u5f62\u5f0f\u306b\u3088\u308b\u7d50\u8ad6\u3092\u8a18\u8f09\u3057\u305f\u30ec\u30d3\u30e5\u30fc\u5831\u544a\u66f8<\/li><li>\u624b\u7d9a\u306e\u5185\u5bb9\u3068\u767a\u898b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\u306e\u5831\u544a\u66f8<\/li><li>\u5546\u696d\u767b\u8a18\u6240\u304c\u5f53\u4e8b\u52d9\u6240\u3092\u9078\u4efb\u3057\u305f\u5834\u5408\u306e\u72ec\u7acb\u5c02\u9580\u5bb6\u306e\u5831\u544a\u66f8<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26a02 elementor-widget elementor-widget-html\" data-id=\"8f26a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51b8c89 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"51b8c89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8561\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u6709\u9650\u4f1a\u793e\u3067\u50b5\u6a29\u306e\u76f8\u6bba\u306b\u3088\u308b\u5897\u8cc7\u3092\u884c\u3046\u5834\u5408\u3001\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8561\"><p>LSC\u7b2c301\u6761\u306b\u3088\u308c\u3070\u4e0d\u8981\u3067\u3059\u3002\u6709\u9650\u4f1a\u793e\u3067\u306f\u3001\u50b5\u6a29\u304c\u5b8c\u5168\u306b\u78ba\u5b9a\u3057\u5f01\u6e08\u671f\u306b\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3001\u4f1a\u8a08\u8a18\u9332\u3068\u4e00\u81f4\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u53d6\u7de0\u5f79\u306e\u5831\u544a\u66f8\u3067\u8db3\u308a\u307e\u3059\u3002\u76e3\u67fb\u4eba\u306e\u8a3c\u660e\u66f8\u304c\u7fa9\u52d9\u3068\u306a\u308b\u306e\u306f\u682a\u5f0f\u4f1a\u793e\u306e\u5834\u5408\u3067\u3059\uff08LSC\u7b2c301\u67613\u9805\uff09\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-8562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8562\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\u3068\u76e3\u67fb\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" 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0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u5f53\u793e\u306e\u76e3\u67fb\u4eba\u304c\u5831\u544a\u66f8\u3092\u767a\u884c\u3067\u304d\u307e\u3059\u304b\u3001\u305d\u308c\u3068\u3082\u5225\u306e\u76e3\u67fb\u4eba\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" 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32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u5f53\u793e\u306f\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u640d\u5931\u306b\u3088\u308b\u6e1b\u8cc7\u3092\u884c\u3044\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8565\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" 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class=\"elementor-element elementor-element-37d1d86 elementor-widget elementor-widget-html\" data-id=\"37d1d86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u6cd5\u7684\u6839\u62e0<\/h2><p>\u3053\u306e\u30da\u30fc\u30b8\u3067\u5f15\u7528\u3057\u305f\u898f\u5b9a\uff08\u516c\u5f0f\u30c6\u30ad\u30b9\u30c8\u3078\u306e\u30ea\u30f3\u30af\uff09\uff1a<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u7acb\u6cd5\u7684\u52c5\u4ee4\u7b2c1\/2010\u53f7\u3001\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\u7d71\u5408\u7248<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u6cd5\u7b2c5\/2023\u53f7\uff08\u7b2c1\u7de8\uff1a\u5546\u4e8b\u4f1a\u793e\u306e\u7d44\u7e54\u518d\u7de8\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">2015\u5e747\u670820\u65e5\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u7b2c2\/2021\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u65bd\u884c\u898f\u5247\u300d\uff08\u7b2c2\u6761\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">2003\u5e7411\u670817\u65e5\u6cd5\u5f8b\u7b2c38\/2003\u53f7\u300c\u88dc\u52a9\u91d1\u4e00\u822c\u6cd5\u300d\uff08\u7b2c13\u67613\u9805\u306e2\uff09<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC\uff1a\u76e3\u67fb\u306b\u95a2\u3059\u308b\u898f\u5247<\/a><\/li><\/ul><p class=\"ca-note\">2026\u5e7410\u670813\u65e5\u6642\u70b9\u306e\u4e00\u822c\u7684\u306a\u60c5\u5831\u3067\u3059\u3002\u500b\u5225\u306e\u30b1\u30fc\u30b9\u306e\u5206\u6790\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1785b1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b1785b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u95a2\u9023\u8a18\u4e8b<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/%e4%bc%91%e7%9c%a0%e4%bc%9a%e7%a4%be%e6%b1%ba%e7%ae%97%e6%9c%aa%e6%8f%90%e5%87%ba\/\"><small>2026\/10\/20 \u00b7 \u7d4c\u55b6\u96e3\u306e\u4f01\u696d\u3068\u7d44\u7e54\u518d\u7de8<\/small><b>\u8ca1\u52d9\u8af8\u8868\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4f11\u7720\u4f1a\u793e\u304c200\u4e07\u793e\u8fd1\u304f\u306b\uff1a\u53d6\u7de0\u5f79\u304c\u8ca0\u3046\u30ea\u30b9\u30af<\/b><span>\u8a18\u4e8b\u3092\u8aad\u3080 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/%e9%9d%b4%e7%94%a3%e6%a5%ad%e5%8d%b1%e6%a9%9f%e8%b2%a1%e5%8b%99%e6%8c%87%e6%a8%99\/\"><small>2026\/10\/05 \u00b7 \u7d4c\u55b6\u96e3\u306e\u4f01\u696d\u3068\u7d44\u7e54\u518d\u7de8<\/small><b>\u30a8\u30eb\u30c1\u30a7\u3068\u30a8\u30eb\u30c0\u306e\u9774\u7523\u696d\u306e\u5371\u6a5f\uff1a\u65e9\u3081\u306b\u624b\u3092\u6253\u3064\u305f\u3081\u306e\u8ca1\u52d9\u6307\u6a19<\/b><span>\u8a18\u4e8b\u3092\u8aad\u3080 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/%e5%82%b5%e6%a8%a9%e7%9b%b8%e6%ae%ba%e5%a2%97%e8%b3%87%e5%a0%b1%e5%91%8a%e6%9b%b8\/\"><small>2026\/10\/02 \u00b7 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elementor-element-5a21081 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5a21081\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u95a2\u9023\u30b5\u30fc\u30d3\u30b9<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c2a718 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3c2a718\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u3053\u3061\u3089\u3082\u304a\u3059\u3059\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-affd010 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"affd010\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-997c49b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"997c49b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7a7509 elementor-widget elementor-widget-html\" data-id=\"a7a7509\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4c06f9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b4c06f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810eeea ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"810eeea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u6700\u9ad8\u6c34\u6e96\u306e\u54c1\u8cea\u3068\u5c02\u9580\u7684\u306a\u53b3\u683c\u3055\u3092\u3082\u3063\u3066\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c5ef24 elementor-widget elementor-widget-html\" data-id=\"8c5ef24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u6cd5\u5b9a\u76e3\u67fb<\/span><span>\u4efb\u610f\u76e3\u67fb<\/span><span>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7f0f26 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d7f0f26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-9889c78 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9889c78\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u516c\u5171\u90e8\u9580\u76e3\u67fb\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b88e714 elementor-widget elementor-widget-html\" data-id=\"b88e714\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74ac440 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"74ac440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88cbb91 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"88cbb91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>NIA-ES\u306b\u57fa\u3065\u304f\u30b9\u30da\u30a4\u30f3\u516c\u5171\u90e8\u9580\u76e3\u67fb\u57fa\u6e96\uff08NIA-ES-SP\uff09\u306b\u6e96\u62e0\u3057\u305f\u5c02\u9580\u7684\u306a\u76e3\u67fb\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e23393d elementor-widget elementor-widget-html\" data-id=\"e23393d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3078\u306e\u7d4c\u6e08\u30fb\u4f1a\u8a08\u652f\u63f4<\/span><span>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8ca1\u7523\u7ba1\u7406<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c163e1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6c163e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-bf8bf05 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bf8bf05\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u691c\u8a3c\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbe77ab elementor-widget elementor-widget-html\" data-id=\"bbe77ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee564b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ee564b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u30fb\u975e\u8ca1\u52d9\u60c5\u5831<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4451f38 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4451f38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u73fe\u884c\u306e\u898f\u5247\u306b\u6e96\u62e0\u3057\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fdd\u8a3c\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b45e70b elementor-widget elementor-widget-html\" data-id=\"b45e70b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5831\u544a\uff08CSRD\uff09<\/span><span>\u975e\u8ca1\u52d9\u60c5\u5831\u5831\u544a\u66f8\uff08\u6cd5\u5f8b\u7b2c11\/2018\u53f7\uff09<\/span><span>ESG\u306b\u95a2\u3059\u308b\u72ec\u7acb\u3057\u305f\u4fdd\u8a3c<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56a923c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"56a923c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa7a84d e-con-full ca-cta e-flex e-con e-parent\" data-id=\"aa7a84d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-78c4a8d e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"78c4a8d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f4ea2a1 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"f4ea2a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u7279\u5225\u5831\u544a\u66f8\u306e\u63d0\u6848\u66f8\u3092\u3054\u4f9d\u983c\u304f\u3060\u3055\u3044<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd4e16 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"fcd4e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u5fa1\u793e\u306e\u72b6\u6cc1\u3092\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044\u3002\u5f53\u4e8b\u52d9\u6240\u306e\u76e3\u67fb\u4eba\u304b\u3089\u3054\u9023\u7d61\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e4b2ac e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"7e4b2ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdc17e ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"3cdc17e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6880ea5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"6880ea5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 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