{"id":2293,"date":"2026-10-20T12:51:36","date_gmt":"2026-10-20T10:51:36","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2293"},"modified":"2026-10-27T17:51:44","modified_gmt":"2026-10-27T16:51:44","slug":"%e5%85%ac%e5%85%b1%e9%83%a8%e9%96%80%e7%9b%a3%e6%9f%bb","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ja\/%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9\/%e5%85%ac%e5%85%b1%e9%83%a8%e9%96%80%e7%9b%a3%e6%9f%bb\/","title":{"rendered":"\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb\u3068\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3078\u306e\u652f\u63f4"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2293\" class=\"elementor elementor-2293 elementor-31\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1b6f40 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"c1b6f40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f13c264 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"f13c264\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da3fcf5 e-con-full ca-split e-flex e-con e-parent\" data-id=\"da3fcf5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4699dd5 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"4699dd5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68de5b8 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"68de5b8\" 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; \u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f1f25 elementor-widget elementor-widget-html\" data-id=\"63f1f25\" 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-bc85609 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"bc85609\" 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\">\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb\u3068\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3078\u306e\u652f\u63f4<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76d18b0 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"76d18b0\" 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>\u516c\u4f1a\u8a08\u76e3\u67fb\u3068\u8ca1\u52d9\u7d71\u5236\u306b\u304a\u3044\u3066\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\uff08Intervenci\u00f3n\uff09\u3068\u5354\u50cd\u3057\u3001\u5e02\u753a\u6751\u304a\u3088\u3073\u305d\u306e\u95a2\u9023\u56e3\u4f53\u306b\u4f1a\u8a08\u30fb\u8ca1\u7523\u7ba1\u7406\u9762\u306e\u652f\u63f4\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-adb66dd e-con-full ca-btns e-flex e-con e-parent\" data-id=\"adb66dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd45ed3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"fd45ed3\" 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-9b2a2bd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9b2a2bd\" 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-99b57b4 elementor-widget elementor-widget-html\" data-id=\"99b57b4\" 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>\u6e96\u62e0\u57fa\u6e96<\/small><b>NIA-ES-SP \u00b7 RD 424\/2017<\/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-49e34e9 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"49e34e9\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-27a5e2f e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"27a5e2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-474c0fa e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"474c0fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-31ac3e2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"31ac3e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2dfbe3 elementor-widget elementor-widget-html\" data-id=\"f2dfbe3\" 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-554f8ae e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"554f8ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-75c47e5 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"75c47e5\" 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-c306d88 elementor-widget elementor-widget-html\" data-id=\"c306d88\" 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>\u516c\u5171\u90e8\u9580\u306e\u76e3\u67fb\u3068\u306f\u3001\u56fd\u5bb6\u4f1a\u8a08\u76e3\u7763\u7dcf\u5c40\uff08IGAE\uff09\u306e\u76e3\u67fb\u57fa\u6e96\u304a\u3088\u3073\u6307\u793a\uff08NIA-ES-SP\u3092\u542b\u3080\uff09\u306b\u5f93\u3044\u3001\u516c\u7684\u6a5f\u95a2\u306e\u7d4c\u6e08\u30fb\u8ca1\u52d9\u6d3b\u52d5\u3092\u4e8b\u5f8c\u7684\u304b\u3064\u4f53\u7cfb\u7684\u306b\u691c\u8a3c\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3067\u306f\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\uff08Intervenci\u00f3n\uff09\u304c\u3053\u308c\u3092\u62c5\u3044\u3001\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c34\u6761\u306b\u5b9a\u3081\u308b\u6761\u4ef6\u306e\u3082\u3068\u3067\u6c11\u9593\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u5354\u529b\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002Controlaudit\u306f\u3053\u306e\u5354\u529b\u696d\u52d9\u306b\u52a0\u3048\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u7d4c\u6e08\u30fb\u4f1a\u8a08\u652f\u63f4\u304a\u3088\u3073\u8ca1\u7523\u7ba1\u7406\u652f\u63f4\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-919b442 elementor-widget elementor-widget-html\" data-id=\"919b442\" 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-5738ff3 elementor-widget elementor-widget-html\" data-id=\"5738ff3\" 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\">\u696d\u52d9\u306e\u5185\u5bb9<\/h2><p>\u30b9\u30da\u30a4\u30f3\u300c\u4e00\u822c\u4e88\u7b97\u6cd5\u300d\u306f\u3001<strong>\u516c\u4f1a\u8a08\u76e3\u67fb<\/strong>\u3092\u3001\u56fd\u5bb6\u4f1a\u8a08\u76e3\u7763\u7dcf\u5c40\uff08IGAE\uff09\u306e\u76e3\u67fb\u57fa\u6e96\u304a\u3088\u3073\u6307\u793a\u306b\u5b9a\u3081\u308b\u629c\u7c8b\u7684\u306a\u30ec\u30d3\u30e5\u30fc\u624b\u7d9a\u306b\u3088\u308a\u3001\u516c\u5171\u90e8\u9580\u306e\u7d4c\u6e08\u30fb\u8ca1\u52d9\u6d3b\u52d5\u3092\u4e8b\u5f8c\u7684\u304b\u3064\u4f53\u7cfb\u7684\u306b\u691c\u8a3c\u3059\u308b\u3082\u306e\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\uff08<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5f8b\u7b2c47\/2003\u53f7\u7b2c162\u6761<\/a>\uff09\u3002\u76e3\u67fb\u306b\u306f<strong>\u4f1a\u8a08\u306e\u9069\u6b63\u6027<\/strong>\u3001<strong>\u6e96\u62e0\u6027<\/strong>\u3001<strong>\u696d\u52d9\uff08\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30ca\u30eb\uff09<\/strong>\u306e3\u985e\u578b\u304c\u3042\u308a\u307e\u3059\uff08\u7b2c164\u6761\uff09\u3002\u5730\u65b9\u30ec\u30d9\u30eb\u3067\u306f\u3001<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u7b2c424\/2017\u53f7<\/a>\u304c\u3053\u306e\u67a0\u7d44\u307f\u3092\u8ca1\u52d9\u7d71\u5236\u306b\u9069\u7528\u3057\u3066\u304a\u308a\u3001\u8ca1\u52d9\u7d71\u5236\u306f\u5e38\u6642\u7d71\u5236\u3068\u516c\u4f1a\u8a08\u76e3\u67fb\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\uff08\u7b2c29\u6761\uff09\u3002<\/p><p>\u516c\u5171\u90e8\u9580\u306e\u4f1a\u8a08\u76e3\u67fb\u306f<strong>NIA-ES\u306b\u57fa\u3065\u304f\u30b9\u30da\u30a4\u30f3\u516c\u5171\u90e8\u9580\u76e3\u67fb\u57fa\u6e96\uff08NIA-ES-SP\uff09<\/strong>\u306b\u6e96\u62e0\u3057\u307e\u3059\u3002\u540c\u57fa\u6e96\u306f<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">2019\u5e7410\u670825\u65e5\u4ed8IGAE\u6c7a\u8b70<\/a>\u306b\u3088\u308a\u3001\u305d\u306e\u89e3\u8aac\u30ce\u30fc\u30c8\u304a\u3088\u3073\u516c\u4f1a\u8a08\u76e3\u67fb\u502b\u7406\u898f\u7a0b\u3068\u3068\u3082\u306b\u627f\u8a8d\u3055\u308c\u307e\u3057\u305f\u3002\u516c\u5171\u90e8\u9580\u306e\u56e3\u4f53\u306f\u3001\u516c\u55b6\u5546\u4e8b\u4f1a\u793e\u3092\u9664\u304d\u3001\u30b9\u30da\u30a4\u30f3\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d\u306b\u57fa\u3065\u304f\u6cd5\u5b9a\u76e3\u67fb\u306e\u5bfe\u8c61\u5916\u3067\u3059\uff08<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u8ffd\u52a0\u898f\u5b9a\u7b2c1\u6761\u7b2c2\u9805<\/a>\uff09\u3002\u305d\u306e\u7d71\u5236\u306f\u5185\u90e8\u7d71\u5236\u6a5f\u95a2\u304c\u62c5\u3044\u3001\u6c11\u9593\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u652f\u63f4\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p><p>Controlaudit Auditores Certificados\uff08ROAC\u767b\u9332\u756a\u53f7S1604\uff09\u306f\u3001\u5730\u65b9\u304a\u3088\u3073\u81ea\u6cbb\u5dde\u306e\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u3068\u3001\u5e38\u306b\u305d\u306e\u6307\u793a\u306e\u3082\u3068\u3067\u3001\u4f1a\u8a08\u76e3\u67fb\u3001\u6e96\u62e0\u6027\u76e3\u67fb\u3001\u696d\u52d9\u76e3\u67fb\u3001\u88dc\u52a9\u91d1\u306e\u7d71\u5236\u306b\u304a\u3044\u3066\u5354\u50cd\u3057\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u30b9\u30da\u30a4\u30f3\u5168\u571f\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bfe\u3057\u3001<strong>\u7d4c\u6e08\u30fb\u4f1a\u8a08\u9762\u306e\u652f\u63f4<\/strong>\u304a\u3088\u3073<strong>\u8ca1\u7523\u7ba1\u7406<\/strong>\u306e\u652f\u63f4\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716dd9e elementor-widget elementor-widget-html\" data-id=\"716dd9e\" 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\u3068\u306a\u308b\u7d44\u7e54<\/h2><\/div><ul class=\"ca-checks\"><li>\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5916\u90e8\u30ea\u30bd\u30fc\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u5e02\u753a\u6751\u30fb\u770c\u8b70\u4f1a\uff08\u30c7\u30a3\u30d7\u30bf\u30b7\u30aa\u30f3\uff09\u306e\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u3002<\/li><li>\u5185\u90e8\u7d71\u5236\u306e\u67a0\u7d44\u307f\u3067\u4f1a\u8a08\u76e3\u67fb\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u5730\u65b9\u306e\u516c\u55b6\u5546\u4e8b\u4f1a\u793e\u3001\u81ea\u6cbb\u6a5f\u95a2\u3001\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u3001\u516c\u7684\u8ca1\u56e3\u3002<\/li><li>\u4e00\u822c\u4f1a\u8a08\u5831\u544a\u66f8\uff08Cuenta General\uff09\u3001\u4e88\u7b97\u3068\u305d\u306e\u6c7a\u7b97\u3001\u4ed6\u306e\u884c\u653f\u6a5f\u95a2\u306b\u63d0\u51fa\u3059\u308b\u60c5\u5831\u306e\u4f5c\u6210\u306b\u652f\u63f4\u3092\u5fc5\u8981\u3068\u3059\u308b\u5e02\u753a\u6751\u3002<\/li><li>\u8ca1\u7523\u76ee\u9332\u304c\u66f4\u65b0\u3055\u308c\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u4f1a\u8a08\u8a18\u9332\u3068\u7167\u5408\u3055\u308c\u3066\u3044\u306a\u3044\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3002<\/li><li>EU\u30fb\u56fd\u30fb\u81ea\u6cbb\u5dde\u306e\u8cc7\u91d1\u3067\u8cc4\u308f\u308c\u305f\u88dc\u52a9\u91d1\u3084\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4f7f\u9014\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5927\u5b66\u3084\u516c\u7684\u6a5f\u95a2\u3002<\/li><li>\u5e74\u6b21\u76e3\u67fb\u8a08\u753b\u306e\u5b9f\u65bd\u306b\u3042\u305f\u308a\u6c11\u9593\u306e\u5354\u529b\u3092\u6c42\u3081\u308b\u81ea\u6cbb\u5dde\u307e\u305f\u306f\u56fd\u306e\u7d71\u5236\u6a5f\u95a2\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04e0e25 elementor-widget elementor-widget-html\" data-id=\"04e0e25\" 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><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">\u300c\u5730\u65b9\u8ca1\u653f\u898f\u5236\u6cd5\u300d\u7d71\u5408\u7248<\/a>\u306f\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bfe\u3057\u3001\u81ea\u3089\u306e\u7d4c\u6e08\u904b\u55b6\u3001\u305d\u306e\u81ea\u6cbb\u6a5f\u95a2\u304a\u3088\u3073\u5546\u4e8b\u4f1a\u793e\u306b\u95a2\u3059\u308b\u5185\u90e8\u7d71\u5236\u3092\u3001\u4f1a\u8a08\u76e3\u7763\u6a5f\u80fd\u3001\u8ca1\u52d9\u7d71\u5236\uff08\u6307\u5b9a\u3055\u308c\u305f\u56e3\u4f53\u306e\u4f1a\u8a08\u76e3\u67fb\u3092\u542b\u3080\uff09\u3001\u6709\u52b9\u6027\u7d71\u5236\u306e\u5f62\u3067\u884c\u3046\u6a29\u9650\u3092\u4e0e\u3048\u3066\u3044\u307e\u3059\uff08\u7b2c213\u6761\uff09\u3002\u52c5\u4ee4\u7b2c424\/2017\u53f7\u306f\u3053\u308c\u3092\u5177\u4f53\u5316\u3057\u3066\u304a\u308a\u3001\u4f1a\u8a08\u76e3\u7763\u6a5f\u95a2\u306f\u81ea\u3089\u306e\u307e\u305f\u306f\u5916\u90e8\u306e\u30ea\u30bd\u30fc\u30b9\u306b\u3088\u308a\u3001\u9023\u7d50\u4e00\u822c\u4e88\u7b97\u306e\u5c11\u306a\u304f\u3068\u308280%\u306b\u3064\u3044\u3066\u5b9f\u52b9\u7684\u306a\u7d71\u5236\u3092\u78ba\u4fdd\u3057\u3001\u30ea\u30b9\u30af\u5206\u6790\u306b\u57fa\u3065\u3044\u3066\u9023\u7d9a\u3059\u308b3\u4f1a\u8a08\u5e74\u5ea6\u3067100%\u306b\u5230\u9054\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c4\u6761\u7b2c3\u9805\uff09\u3002<\/p><p><strong>\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c34\u6761<\/strong>\u306f\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u4f1a\u8a08\u76e3\u7763\u6a5f\u95a2\u306e\u63d0\u6848\u306b\u57fa\u3065\u304d\u6c11\u9593\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u3068\u5951\u7d04\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u304a\u308a\u3001\u76e3\u67fb\u4e8b\u52d9\u6240\u306f\u305d\u306e\u6307\u793a\u306b\u5f93\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u540c\u6761\u306f\u5236\u9650\u3082\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u5951\u7d04\u671f\u9593\u306f\u6700\u95772\u5e74\u3067\u3001\u5951\u7d04\u6cd5\u306b\u5f93\u3044\u5ef6\u9577\u304c\u53ef\u80fd\u3067\u3059\u3002\u540c\u4e00\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u696d\u52d9\u306f\u6700\u95778\u5e74\u3067\u3001\u305d\u306e\u5f8c\u306f2\u5e74\u9593\u306e\u5f85\u6a5f\u671f\u9593\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u540c\u5e74\u307e\u305f\u306f\u524d\u5e74\u306b\u3001\u610f\u898b\u3092\u8868\u660e\u3059\u3079\u304d\u5206\u91ce\u306b\u3064\u3044\u3066\u5f53\u8a72\u56e3\u4f53\u306e\u305f\u3081\u306b\u4ed6\u306e\u696d\u52d9\u3092\u884c\u3063\u305f\u8005\u3068\u306f\u5951\u7d04\u3067\u304d\u307e\u305b\u3093\u3002<\/p><p>\u56fd\u306e\u516c\u5171\u90e8\u9580\u3067\u306f\u3001IGAE\u306f\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u81ea\u3089\u306e\u898f\u7a0b\u306b\u5f93\u3046\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u5e74\u6b21\u76e3\u67fb\u8a08\u753b\u306e\u5b9f\u65bd\u306e\u305f\u3081\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u5354\u529b\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5f8b\u7b2c47\/2003\u53f7\u8ffd\u52a0\u898f\u5b9a\u7b2c2\u6761<\/a>\uff09\u3002\u8ca1\u7523\u7ba1\u7406\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">\u300c\u5730\u65b9\u516c\u5171\u56e3\u4f53\u8ca1\u7523\u898f\u5247\u300d<\/a>\u304c\u3001\u3059\u3079\u3066\u306e\u8ca1\u7523\u304a\u3088\u3073\u6a29\u5229\u306e\u76ee\u9332\u3092\u4f5c\u6210\u3057\uff08\u7b2c17\u6761\uff09\u3001\u6bce\u5e74\u4fee\u6b63\u3057\u3001\u8b70\u4f1a\u304c\u6539\u9078\u3055\u308c\u305f\u969b\u306b\u7167\u5408\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\uff08\u7b2c33\u6761\uff09\u3002<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u4e8b\u9805<\/th><th>\u6839\u62e0\u6cd5\u4ee4<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u304a\u3051\u308b\u516c\u4f1a\u8a08\u76e3\u67fb<\/th><td>\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c29\u6761<\/td><td>IGAE\u306e\u57fa\u6e96\u304a\u3088\u3073\u6307\u793a\u306b\u5f93\u3063\u305f\u4f1a\u8a08\u76e3\u67fb\u3001\u6e96\u62e0\u6027\u76e3\u67fb\u3001\u696d\u52d9\u76e3\u67fb\u3002<\/td><\/tr><tr><th scope=\"row\">\u5730\u65b9\u306e\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u3068\u6c11\u9593\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u5354\u50cd<\/th><td>\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c34\u6761<\/td><td>\u4f1a\u8a08\u76e3\u7763\u5b98\u306e\u63d0\u6848\u306b\u57fa\u3065\u304d\u3001\u305d\u306e\u6307\u793a\u306e\u3082\u3068\u3067\u5b9f\u65bd\u3002\u6700\u95772\u5e74\uff08\u5ef6\u9577\u53ef\uff09\u3001\u540c\u4e00\u56e3\u4f53\u306b\u3064\u3044\u3066\u6700\u95778\u5e74\u3002<\/td><\/tr><tr><th scope=\"row\">\u7d71\u5236\u306e\u6700\u4f4e\u30ab\u30d0\u30fc\u7387<\/th><td>\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c4\u6761\u7b2c3\u9805<\/td><td>\u9023\u7d50\u4e88\u7b97\u306e80%\u3092\u5b9f\u52b9\u7684\u306b\u7d71\u5236\u3057\u30013\u4f1a\u8a08\u5e74\u5ea6\u3067100%\u306b\u5230\u9054\u3002<\/td><\/tr><tr><th scope=\"row\">\u516c\u5171\u90e8\u9580\u306e\u4f1a\u8a08\u76e3\u67fb\u306b\u95a2\u3059\u308b\u6280\u8853\u57fa\u6e96<\/th><td>2019\u5e7410\u670825\u65e5\u4ed8IGAE\u6c7a\u8b70<\/td><td>NIA-ES-SP\u3001\u305d\u306e\u89e3\u8aac\u30ce\u30fc\u30c8\u304a\u3088\u3073\u502b\u7406\u898f\u7a0b\u306e\u9069\u7528\u3002<\/td><\/tr><tr><th scope=\"row\">\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u4e00\u822c\u4f1a\u8a08\u5831\u544a\u66f8<\/th><td>TRLRHL\u7b2c208\u6761\u301c\u7b2c212\u6761<\/td><td>5\u670815\u65e5\u307e\u3067\u306b\u63d0\u51fa\u30016\u67081\u65e5\u307e\u3067\u306b\u4f1a\u8a08\u7279\u5225\u59d4\u54e1\u4f1a\u306e\u5831\u544a\u300110\u67081\u65e5\u307e\u3067\u306b\u672c\u4f1a\u8b70\u3067\u627f\u8a8d\u3002<\/td><\/tr><tr><th scope=\"row\">\u8ca1\u7523\u76ee\u9332<\/th><td>RBEL\u7b2c17\u6761\u30fb\u7b2c33\u6761<\/td><td>\u3059\u3079\u3066\u306e\u8ca1\u7523\u304a\u3088\u3073\u6a29\u5229\u306e\u76ee\u9332\u3001\u6bce\u5e74\u306e\u4fee\u6b63\u3001\u8b70\u4f1a\u6539\u9078\u6642\u306e\u7167\u5408\u3002<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d094496 elementor-widget elementor-widget-html\" data-id=\"d094496\" 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>\u516c\u4f1a\u8a08\u76e3\u67fb\u3068\u8ca1\u52d9\u7d71\u5236<\/h3><p>\u95a2\u9023\u56e3\u4f53\u306e\u4f1a\u8a08\u76e3\u67fb\u3001\u6e96\u62e0\u6027\u76e3\u67fb\u3001\u696d\u52d9\u76e3\u67fb\u306b\u304a\u3044\u3066\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u3068\u5354\u50cd\u3059\u308b\u307b\u304b\u3001\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b\u306b\u542b\u307e\u308c\u308b\u5e38\u6642\u7d71\u5236\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u88dc\u52a9\u91d1\u306e\u7d71\u5236<\/h3><p>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3084\u5927\u5b66\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u3001EU\u30fb\u56fd\u30fb\u81ea\u6cbb\u5dde\u306e\u8cc7\u91d1\u306b\u3088\u308b\u88dc\u52a9\u91d1\u306e\u5b9f\u7e3e\u5831\u544a\u66f8\uff08cuenta justificativa\uff09\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u88dc\u52a9\u91d1\u76e3\u67fb\/\">\u88dc\u52a9\u91d1\u76e3\u67fb<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p><\/div><div><h3>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3078\u306e\u7d4c\u6e08\u30fb\u4f1a\u8a08\u652f\u63f4<\/h3><p>\u4e00\u822c\u4f1a\u8a08\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3001\u4e88\u7b97\u306e\u7de8\u6210\u3068\u305d\u306e\u6c7a\u7b97\u3001\u4f1a\u8a08\u4e0a\u306e\u958b\u59cb\u30fb\u7de0\u3081\u30fb\u4fee\u6b63\u51e6\u7406\u3001\u306a\u3089\u3073\u306b\u8ca1\u52d9\u7701\u3001\u81ea\u6cbb\u5dde\u306e\u5916\u90e8\u7d71\u5236\u6a5f\u95a2\u304a\u3088\u3073\u6240\u7ba1\u306e\u81ea\u6cbb\u5dde\u3078\u306e\u4f1a\u8a08\u30fb\u4e88\u7b97\u30fb\u7d4c\u6e08\u60c5\u5831\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u3001\u7d4c\u6e08\u62c5\u5f53\u90e8\u7f72\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8ca1\u7523\u7ba1\u7406<\/h3><p>\u898f\u7a0b\u30fb\u624b\u7d9a\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u8a2d\u8a08\u3001\u8ca1\u7523\u76ee\u9332\u306e\u4f5c\u6210\u307e\u305f\u306f\u66f4\u65b0\u3001\u76ee\u9332\u3068\u4f1a\u8a08\u306e\u7d71\u5408\u3001\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306e\u6539\u5584\u3001\u8077\u54e1\u7814\u4fee\u3092\u884c\u3044\u307e\u3059\u3002<\/p><\/div><div><h3>\u7d71\u5236\u6a5f\u95a2\u3078\u306e\u652f\u63f4<\/h3><p>\u56fd\u304a\u3088\u3073\u81ea\u6cbb\u5dde\u306e\u4f1a\u8a08\u76e3\u7763\u7dcf\u5c40\u304c\u6c11\u9593\u306e\u5354\u529b\u3092\u6c42\u3081\u308b\u5834\u5408\u306b\u3001\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b\u307e\u305f\u306f\u5e74\u6b21\u76e3\u67fb\u8a08\u753b\u306e\u5b9f\u65bd\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00f8c7d elementor-widget elementor-widget-html\" data-id=\"00f8c7d\" 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>\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u3068\u306e\u696d\u52d9\u7bc4\u56f2\u306e\u78ba\u5b9a<\/h3><p>\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b\u307e\u305f\u306f\u7d4c\u6e08\u62c5\u5f53\u90e8\u7f72\u306e\u5177\u4f53\u7684\u306a\u30cb\u30fc\u30ba\u3092\u51fa\u767a\u70b9\u306b\u3001\u7bc4\u56f2\u3001\u76e3\u67fb\u306e\u985e\u578b\u3001\u5bfe\u8c61\u56e3\u4f53\u3092\u78ba\u5b9a\u3057\u307e\u3059\u3002<\/p><\/li><li><b>02<\/b><h3>\u516c\u5171\u8abf\u9054<\/h3><p>\u696d\u52d9\u306f\u516c\u5171\u90e8\u9580\u5951\u7d04\u6cd5\u4ee4\u304a\u3088\u3073\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c34\u6761\u306e\u5236\u9650\u306b\u5f93\u3063\u3066\u6b63\u5f0f\u306b\u5951\u7d04\u3055\u308c\u307e\u3059\u3002\u5165\u672d\u524d\u306b\u3001\u5f53\u8a72\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u5f53\u4e8b\u52d9\u6240\u306e\u72ec\u7acb\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p><\/li><li><b>03<\/b><h3>\u8a08\u753b\u7b56\u5b9a\u3068\u30ea\u30b9\u30af\u5206\u6790<\/h3><p>\u56e3\u4f53\u306e\u7d71\u5236\u74b0\u5883\u3001\u9069\u7528\u6cd5\u4ee4\u3001\u30ea\u30b9\u30af\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u3001\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u3068\u4f5c\u696d\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u5408\u610f\u3057\u307e\u3059\u3002<\/p><\/li><li><b>04<\/b><h3>\u696d\u52d9\u306e\u5b9f\u65bd<\/h3><p>NIA-ES-SP\u306e\u624b\u7d9a\u3068\u4f1a\u8a08\u76e3\u7763\u6a5f\u95a2\u306e\u6307\u793a\u3092\u9069\u7528\u3057\u3001\u307e\u305f\u306f\u5408\u610f\u3057\u305f\u4f1a\u8a08\u30fb\u8ca1\u7523\u7ba1\u7406\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\u3002\u671f\u9593\u306f\u7bc4\u56f2\u3068\u8a08\u753b\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p><\/li><li><b>05<\/b><h3>\u5831\u544a\u3068\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7<\/h3><p>\u7d71\u5236\u5831\u544a\u66f8\u306e\u8cac\u4efb\u8005\u3067\u3042\u308b\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u306b\u8349\u6848\u3092\u63d0\u51fa\u3057\u3001\u52e7\u544a\u304a\u3088\u3073\u662f\u6b63\u63aa\u7f6e\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u3092\u652f\u63f4\u3057\u307e\u3059\u3002<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-531029b elementor-widget elementor-widget-html\" data-id=\"531029b\" 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\u7528\u610f\u3044\u305f\u3060\u304f\u8cc7\u6599<\/h3><ul><li>\u5e74\u6b21\u8ca1\u52d9\u7d71\u5236\u8a08\u753b\u304a\u3088\u3073\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u56e3\u4f53\u5185\u90e8\u306e\u7d71\u5236\u898f\u7a0b\u3002<\/li><li>\u5bfe\u8c61\u5e74\u5ea6\u306e\u4e88\u7b97\u3001\u6c7a\u7b97\u304a\u3088\u3073\u4e00\u822c\u4f1a\u8a08\u5831\u544a\u66f8\uff08Cuenta General\uff09\u3002<\/li><li>\u95a2\u9023\u3059\u308b\u4f1a\u793e\u3001\u6a5f\u95a2\u3001\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u306e\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3002<\/li><li>\u8ca1\u7523\u30fb\u6a29\u5229\u76ee\u9332\u3068\u305d\u306e\u4f1a\u8a08\u8a18\u9332\u3068\u306e\u7167\u5408\u3002<\/li><li>\u62bd\u51fa\u3057\u305f\u5951\u7d04\u3001\u88dc\u52a9\u91d1\u3001\u652f\u51fa\u306e\u95a2\u4fc2\u66f8\u985e\u3002<\/li><li>\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u3001\u81ea\u6cbb\u5dde\u4f1a\u8a08\u691c\u67fb\u6a5f\u95a2\uff08Sindicatura de Comptes\uff09\u307e\u305f\u306f\u4f1a\u8a08\u691c\u67fb\u9662\uff08Tribunal de Cuentas\uff09\u306e\u904e\u53bb\u306e\u5831\u544a\u66f8\u3002<\/li><li>\u7d44\u7e54\u56f3\u3001\u6a29\u9650\u59d4\u4efb\u3001\u7d4c\u6e08\u30fb\u8ca1\u52d9\u7ba1\u7406\u306e\u624b\u7d9a\u3002<\/li><\/ul><\/div><div><h3>\u304a\u5c4a\u3051\u3059\u308b\u6210\u679c\u7269<\/h3><ul><li>\u4f1a\u8a08\u76e3\u7763\u90e8\u9580\u5411\u3051\u306e\u4f1a\u8a08\u76e3\u67fb\u3001\u6e96\u62e0\u6027\u76e3\u67fb\u307e\u305f\u306f\u696d\u52d9\u76e3\u67fb\u306e\u5831\u544a\u66f8\u8349\u6848\u3002<\/li><li>NIA-ES-SP\u304a\u3088\u3073\u4f1a\u8a08\u76e3\u7763\u6a5f\u95a2\u306e\u6307\u793a\u306b\u6e96\u62e0\u3057\u305f\u76e3\u67fb\u8abf\u66f8\u3002<\/li><li>\u696d\u52d9\u5185\u5bb9\u306b\u5fdc\u3058\u3001\u7d4c\u6e08\u62c5\u5f53\u90e8\u7f72\u3068\u5171\u540c\u3067\u4f5c\u6210\u3057\u305f\u4e00\u822c\u4f1a\u8a08\u5831\u544a\u66f8\u3001\u4e88\u7b97\u307e\u305f\u306f\u6c7a\u7b97\u3002<\/li><li>\u66f4\u65b0\u3055\u308c\u305f\u8ca1\u7523\u76ee\u9332\u3001\u8ca1\u7523\u7ba1\u7406\u624b\u7d9a\u30de\u30cb\u30e5\u30a2\u30eb\u3001\u4f1a\u8a08\u8a18\u9332\u3068\u306e\u7167\u5408\u3002<\/li><li>\u52e7\u544a\u4e8b\u9805\u306e\u5831\u544a\u66f8\u3068\u662f\u6b63\u63aa\u7f6e\u8a08\u753b\u3002<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-064603b elementor-widget elementor-widget-html\" data-id=\"064603b\" 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-7d2ef70 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"7d2ef70\" 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-1311\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1311\" 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\">\u5e02\u753a\u6751\u306f\u8ca1\u52d9\u7d71\u5236\u306e\u305f\u3081\u306b\u6c11\u9593\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u3068\u5951\u7d04\u3067\u304d\u307e\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1311\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1311\"><p>\u306f\u3044\u3002\u52c5\u4ee4\u7b2c424\/2017\u53f7\u7b2c34\u6761\u306b\u3088\u308a\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u4f1a\u8a08\u76e3\u7763\u6a5f\u95a2\u306e\u63d0\u6848\u306b\u57fa\u3065\u304d\u3001\u516c\u4f1a\u8a08\u76e3\u67fb\u306b\u5354\u529b\u3059\u308b\u6c11\u9593\u306e\u76e3\u67fb\u4e8b\u52d9\u6240\u3068\u5951\u7d04\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u76e3\u67fb\u4e8b\u52d9\u6240\u306f\u4f1a\u8a08\u76e3\u7763\u5b98\u306e\u6307\u793a\u306e\u3082\u3068\u3067\u696d\u52d9\u3092\u884c\u3044\u3001\u7d71\u5236\u306e\u8cac\u4efb\u306f\u5f15\u304d\u7d9a\u304d\u4f1a\u8a08\u76e3\u7763\u5b98\u304c\u8ca0\u3044\u307e\u3059\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-1312\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1312\" 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href=\\\"\\\/ja\\\/\\u304a\\u554f\\u3044\\u5408\\u308f\\u305b\\\/\\\">\\u304a\\u554f\\u3044\\u5408\\u308f\\u305b<\\\/a>\\u304f\\u3060\\u3055\\u3044\\u3002<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea00a05 elementor-widget elementor-widget-html\" data-id=\"ea00a05\" 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>\u672c\u30da\u30fc\u30b8\u3067\u5f15\u7528\u3057\u3066\u3044\u308b\u6cd5\u4ee4\uff08\u516c\u5f0f\u6761\u6587\u3078\u306e\u30ea\u30f3\u30af\u4ed8\u304d\uff09\uff1a<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-21614\" target=\"_blank\" rel=\"noopener\">2003\u5e7411\u670826\u65e5\u6cd5\u5f8b\u7b2c47\/2003\u53f7\u300c\u4e00\u822c\u4e88\u7b97\u6cd5\u300d<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2017-5192\" target=\"_blank\" rel=\"noopener\">2017\u5e744\u670828\u65e5\u52c5\u4ee4\u7b2c424\/2017\u53f7\u300c\u5730\u65b9\u516c\u5171\u90e8\u9580\u306e\u56e3\u4f53\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u306e\u6cd5\u5236\u5ea6\u300d<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2004-4214\" target=\"_blank\" rel=\"noopener\">2004\u5e743\u67085\u65e5\u7acb\u6cd5\u7684\u52c5\u4ee4\u7b2c2\/2004\u53f7\u300c\u5730\u65b9\u8ca1\u653f\u898f\u5236\u6cd5\u300d\u7d71\u5408\u7248<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2019-15830\" target=\"_blank\" rel=\"noopener\">2019\u5e7410\u670825\u65e5\u4ed8IGAE\u6c7a\u8b70\u300c\u516c\u5171\u90e8\u9580\u76e3\u67fb\u57fa\u6e96\u306e\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\u3078\u306e\u9069\u5408\uff08NIA-ES-SP\uff09\u300d<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1986-17958\" target=\"_blank\" rel=\"noopener\">1986\u5e746\u670813\u65e5\u52c5\u4ee4\u7b2c1372\/1986\u53f7\u300c\u5730\u65b9\u516c\u5171\u56e3\u4f53\u8ca1\u7523\u898f\u5247\u300d<\/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><\/ul><p class=\"ca-note\">2026\u5e7410\u670813\u65e5\u6642\u70b9\u306e\u4e00\u822c\u7684\u306a\u60c5\u5831\u3067\u3059\u3002\u500b\u5225\u306e\u4e8b\u6848\u306b\u3064\u3044\u3066\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-77ef434 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"77ef434\" 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\/%e5%b8%82%e7%94%ba%e6%9d%91%e8%b2%a1%e5%8b%99%e7%b5%b1%e5%88%b6\/\"><small>2026\/10\/01 \u00b7 \u516c\u5171\u90e8\u9580\u3068\u793e\u4f1a\u7684\u7d4c\u6e08<\/small><b>\u5e02\u753a\u6751\u306e\u8ca1\u52d9\u7d71\u5236\uff1a\u6c11\u9593\u306e\u76e3\u67fb\u4eba\u304c\u5354\u529b\u3067\u304d\u308b\u306e\u306f\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u304b<\/b><span>\u8a18\u4e8b\u3092\u8aad\u3080 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/%e3%83%90%e3%83%ac%e3%83%b3%e3%82%b7%e3%82%a2%e8%b2%a1%e5%9b%a3%e5%8d%94%e4%bc%9a%e7%9b%a3%e6%9f%bb\/\"><small>2026\/09\/29 \u00b7 \u516c\u5171\u90e8\u9580\u3068\u793e\u4f1a\u7684\u7d4c\u6e08<\/small><b>\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u306e\u8ca1\u56e3\u30fb\u5354\u4f1a\u306e\u76e3\u67fb\uff1a\u76e3\u67fb\u304c\u7fa9\u52d9\u3068\u306a\u308b\u5834\u5408<\/b><span>\u8a18\u4e8b\u3092\u8aad\u3080 \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ja\/blog\/%e3%83%90%e3%83%ac%e3%83%b3%e3%82%b7%e3%82%a2%e5%8d%94%e5%90%8c%e7%b5%84%e5%90%88%e7%9b%a3%e6%9f%bb\/\"><small>2026\/09\/28 \u00b7 \u516c\u5171\u90e8\u9580\u3068\u793e\u4f1a\u7684\u7d4c\u6e08<\/small><b>\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u306e\u5354\u540c\u7d44\u5408\u76e3\u67fb\uff1a\u4f4f\u5b85\u5354\u540c\u7d44\u5408\u3001\u8fb2\u696d\u98df\u54c1\u5354\u540c\u7d44\u5408\u30682025\u5e74\u306e\u6539\u6b63<\/b><span>\u8a18\u4e8b\u3092\u8aad\u3080 \u2192<\/span><\/a><\/div><\/div>\n\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>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53bdcff e-con-full ca-sec e-flex e-con e-parent\" data-id=\"53bdcff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd0ebc8 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bd0ebc8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bd71139 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"bd71139\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cccede ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"2cccede\" 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-8248a49 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"8248a49\" 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-f98f3b4 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"f98f3b4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-d5c34c3 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d5c34c3\" 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-25a7192 elementor-widget elementor-widget-html\" data-id=\"25a7192\" 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-602fc24 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"602fc24\" 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-99cd46c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"99cd46c\" 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-916a8e4 elementor-widget elementor-widget-html\" data-id=\"916a8e4\" 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-7d87236 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7d87236\" 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-10e628a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"10e628a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7279\u5225\u5831\u544a\u66f8\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f95ea75 elementor-widget elementor-widget-html\" data-id=\"f95ea75\" 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=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce57a4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"4ce57a4\" 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\">\u7279\u5225\u5831\u544a\u66f8<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8efb03b ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"8efb03b\" 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>\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u5e45\u5e83\u3044\u7279\u5225\u5831\u544a\u66f8\u304a\u3088\u3073\u4fdd\u8a3c\u696d\u52d9\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cc6935 elementor-widget elementor-widget-html\" data-id=\"2cc6935\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u30ec\u30d3\u30e5\u30fc\u696d\u52d9\uff08ISRE 2400\uff09<\/span><span>\u5408\u610f\u3055\u308c\u305f\u624b\u7d9a\uff08ISRS 4400\uff09<\/span><span>\u5897\u8cc7\u30fb\u6e1b\u8cc7<\/span><span>\u50b5\u6a29\u306e\u76f8\u6bba<\/span><span>\u73fe\u7269\u51fa\u8cc7<\/span><span>\u7d44\u7e54\u5909\u66f4<\/span><span>\u5408\u4f75\u30fb\u5206\u5272<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9b2a05 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"e9b2a05\" 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-fd8519f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"fd8519f\" 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-3e49f5d elementor-widget elementor-widget-html\" data-id=\"3e49f5d\" 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-79ad312 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"79ad312\" 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-5418803 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"5418803\" 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-4e70eb8 elementor-widget elementor-widget-html\" data-id=\"4e70eb8\" 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-2619c57 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"2619c57\" 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-63f169c e-con-full ca-cta e-flex e-con e-parent\" data-id=\"63f169c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0f920f1 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"0f920f1\" 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-6e33c6e ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6e33c6e\" 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\">\u516c\u5171\u90e8\u9580\u76e3\u67fb\u306e\u63d0\u6848\u66f8\u3092\u4f9d\u983c\u3059\u308b<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc8dfa ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"4dc8dfa\" data-element_type=\"widget\" data-e-type=\"widget\" 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