{"id":2294,"date":"2026-10-20T12:51:36","date_gmt":"2026-10-20T10:51:36","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2294"},"modified":"2026-10-27T17:51:43","modified_gmt":"2026-10-27T16:51:43","slug":"%e3%83%87%e3%83%a5%e3%83%bc%e3%83%87%e3%83%aa%e3%82%b8%e3%82%a7%e3%83%b3%e3%82%b9","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ja\/%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9\/%e3%83%87%e3%83%a5%e3%83%bc%e3%83%87%e3%83%aa%e3%82%b8%e3%82%a7%e3%83%b3%e3%82%b9\/","title":{"rendered":"\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30fb\u52b4\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2294\" class=\"elementor elementor-2294 elementor-32\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-959cf9f e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"959cf9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dd87c1a e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dd87c1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d9cddc6 e-con-full ca-split e-flex e-con e-parent\" data-id=\"d9cddc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6860463 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"6860463\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34f7ead ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"34f7ead\" 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; 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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>\u8cb7\u53ce\u3084\u6295\u8cc7\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u3092\u5206\u6790\u3057\u3001\u691c\u8a3c\u6e08\u307f\u306e\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u4fa1\u683c\u3068\u5951\u7d04\u3092\u4ea4\u6e09\u3067\u304d\u308b\u3088\u3046\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306e\u60f3\u5b9a\u5916\u306e\u4e8b\u614b\u3092\u9632\u304e\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-410be6b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"410be6b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25d84b3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"25d84b3\" 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-80ec839 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"80ec839\" 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-9380d16 elementor-widget elementor-widget-html\" data-id=\"9380d16\" 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>\u610f\u601d\u6c7a\u5b9a<\/b><\/div><div><small>\u5bfe\u5fdc\u5730\u57df<\/small><b>\u30b9\u30da\u30a4\u30f3\u5168\u571f<\/b><\/div><div><small>\u6e96\u62e0\u6cd5\u4ee4<\/small><b>LGT \u00b7 ET \u00b7 LSC<\/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-b9300a2 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b9300a2\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-11a918d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"11a918d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-41c1da2 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"41c1da2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5543ad2 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"5543ad2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4008ae1 elementor-widget elementor-widget-html\" data-id=\"4008ae1\" 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-3ff9224 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"3ff9224\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34ba482 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"34ba482\" 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-3338918 elementor-widget elementor-widget-html\" data-id=\"3338918\" 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>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u306f\u3001\u58f2\u8cb7\u3001\u6295\u8cc7\u3001\u878d\u8cc7\u306a\u3069\u306e\u53d6\u5f15\u306e\u524d\u306b\u884c\u3046\u4f01\u696d\u306e\u72ec\u7acb\u3057\u305f\u30ec\u30d3\u30e5\u30fc\u3067\u3059\u3002\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5951\u7d04\u7de0\u7d50\u524d\u306b\u30ea\u30b9\u30af\u3092\u628a\u63e1\u3057\u5b9a\u91cf\u5316\u3059\u308b\u305f\u3081\u306e\u4e00\u822c\u7684\u306a\u5b9f\u52d9\u3067\u3059\u3002\u30b9\u30da\u30a4\u30f3\u3067\u306f\u3001\u4e8b\u696d\u306e\u8b72\u53d7\u4eba\u304c\u7a0e\u52d9\u4e0a\u306e\u50b5\u52d9\uff08\u30b9\u30da\u30a4\u30f3\u300c\u7a0e\u52d9\u57fa\u672c\u6cd5\u300d\u7b2c42\u6761\u7b2c1\u9805c\u53f7\uff09\u304a\u3088\u3073\u52b4\u52d9\u4e0a\u306e\u50b5\u52d9\uff08\u300c\u52b4\u50cd\u8005\u61b2\u7ae0\u6cd5\u300d\u7b2c44\u6761\uff09\u3092\u627f\u7d99\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7279\u306b\u91cd\u8981\u3067\u3059\u3002\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-691bfac elementor-widget elementor-widget-html\" data-id=\"691bfac\" 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-becdcb1 elementor-widget elementor-widget-html\" data-id=\"becdcb1\" 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><strong>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/strong>\uff08due diligence\uff09\u3068\u306f\u3001\u53d6\u5f15\u306e\u5b9f\u884c\u524d\u306b\u3001\u4f1a\u793e\u307e\u305f\u306f\u4e8b\u696d\u306e\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30fb\u52b4\u52d9\u306e\u72b6\u6cc1\u3092\u8a73\u7d30\u306b\u5206\u6790\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u76ee\u7684\u306f\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u3053\u3068\u3067\u306f\u306a\u304f\u3001\u6295\u8cc7\u3092\u884c\u3046\u5074\u306e\u7591\u554f\u3001\u3059\u306a\u308f\u3061\u5b9f\u969b\u306b\u4f55\u3092\u53d6\u5f97\u3059\u308b\u306e\u304b\u3001\u3069\u306e\u7a0b\u5ea6\u306e\u7d4c\u5e38\u7684\u306a\u5229\u76ca\u3092\u751f\u3080\u306e\u304b\u3001\u3069\u308c\u3060\u3051\u306e\u8ca0\u50b5\u3068\u904b\u8ee2\u8cc7\u672c\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\u304b\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u5f8c\u306b\u3069\u306e\u3088\u3046\u306a\u5076\u767a\u4e8b\u8c61\u304c\u8868\u9762\u5316\u3057\u3046\u308b\u306e\u304b\u3001\u306b\u7b54\u3048\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p><p>Controlaudit\u306f\u3001\u610f\u601d\u6c7a\u5b9a\u306b\u5f79\u7acb\u3064\u5b9f\u8df5\u7684\u306a\u30a2\u30d7\u30ed\u30fc\u30c1\u3067\u6295\u8cc7\u5bb6\u3084\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u4f1a\u793e\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u3068\u7d99\u7d9a\u7684\u306b\u5354\u50cd\u3057\u3066\u304a\u308a\u3001\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30fb\u52b4\u52d9\u306e\u5404\u5206\u91ce\u3092\u5358\u4e00\u306e\u30c1\u30fc\u30e0\u3067\u9023\u643a\u3055\u305b\u3001\u53d6\u5f15\u5168\u4f53\u3092\u4e00\u8cab\u3057\u305f\u8996\u70b9\u3067\u6349\u3048\u307e\u3059\u3002\u30b9\u30da\u30a4\u30f3\u5168\u571f\u306e\u53d6\u5f15\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/p><p>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u76ee\u7684\u3001\u7bc4\u56f2\u3001\u5831\u544a\u5148\u306e\u70b9\u3067<a href='\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\/'>\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb<\/a>\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u76e3\u67fb\u306f\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u304a\u3088\u3073\u30b9\u30da\u30a4\u30f3\u7248\u56fd\u969b\u76e3\u67fb\u57fa\u6e96\uff08NIA-ES\uff09\u306b\u898f\u5b9a\u3055\u308c\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u771f\u5b9f\u304b\u3064\u516c\u6b63\u306a\u6982\u89b3\u3092\u793a\u3057\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u3092\u3082\u3063\u3066\u5b8c\u4e86\u3057\u3001\u5f53\u8a72\u4e8b\u696d\u4f53\u81ea\u8eab\u304a\u3088\u3073\u7b2c\u4e09\u8005\u5168\u822c\u3092\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u3001\u7bc4\u56f2\u3092\u4f9d\u983c\u8005\u304c\u5408\u610f\u3057\u3066\u6c7a\u3081\u308b\u79c1\u7684\u306a\u696d\u52d9\u3067\u3059\u3002\u4fa1\u683c\u3068\u5951\u7d04\u306b\u5f71\u97ff\u3059\u308b\u4e8b\u9805\u306b\u7126\u70b9\u3092\u5f53\u3066\u3001\u4f1a\u8a08\u5916\u306e\u60c5\u5831\uff08\u4e88\u7b97\u3001\u5951\u7d04\u3001\u7d66\u4e0e\u53f0\u5e33\u3001\u8b70\u4e8b\u9332\uff09\u3082\u7528\u3044\u3001\u5831\u544a\u66f8\u306f\u4f9d\u983c\u8005\u306b\u306e\u307f\u63d0\u51fa\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u4e21\u8005\u306f\u88dc\u5b8c\u7684\u306a\u95a2\u4fc2\u306b\u3042\u308a\u307e\u3059\u3002\u76e3\u67fb\u6e08\u307f\u306e\u8ca1\u52d9\u8af8\u8868\u306f\u30ec\u30d3\u30e5\u30fc\u3092\u5bb9\u6613\u306b\u3057\u307e\u3059\u304c\u3001\u305d\u308c\u306b\u4ee3\u308f\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdc2efe elementor-widget elementor-widget-html\" data-id=\"cdc2efe\" 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\u304a\u5ba2\u69d8<\/h2><\/div><ul class=\"ca-checks\"><li>\u4f1a\u793e\u3001\u4e8b\u696d\u307e\u305f\u306f\u751f\u7523\u5358\u4f4d\u306e\u53d6\u5f97\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u30fb\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3002<\/li><li>\u4f01\u696d\u3078\u306e\u8cc7\u672c\u53c2\u52a0\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u4f1a\u793e\u3001\u6295\u8cc7\u30d5\u30a1\u30f3\u30c9\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u3002<\/li><li>\u30bb\u30e9\u30fc\u30fb\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08vendor due diligence\uff09\u306b\u3088\u308a\u3001\u8cb7\u3044\u624b\u304c\u628a\u63e1\u3059\u308b\u5185\u5bb9\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u58f2\u308a\u624b\u3002<\/li><li>\u4ed6\u306e\u51fa\u8cc7\u8005\u306e\u6301\u5206\u3092\u8cb7\u3044\u53d6\u308b\u51fa\u8cc7\u8005\u3084\u3001\u540c\u65cf\u4f1a\u793e\u306e\u682a\u4e3b\u69cb\u6210\u3092\u518d\u7de8\u3059\u308b\u51fa\u8cc7\u8005\u3002<\/li><li>\u878d\u8cc7\u306e\u524d\u306b\u4f01\u696d\u306e\u60c5\u5831\u3092\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u3084\u6295\u8cc7\u5bb6\u3002<\/li><li>\u7af6\u5408\u5148\u3001\u4ed5\u5165\u5148\u307e\u305f\u306f\u9867\u5ba2\u3092\u7d71\u5408\u3057\u3001\u5408\u4f75\u524d\u306b\u305d\u306e\u5076\u767a\u4e8b\u8c61\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f01\u696d\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7fb8d1 elementor-widget elementor-widget-html\" data-id=\"d7fb8d1\" 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>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u6cd5\u4ee4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8cb7\u3044\u624b\u3092\u4fdd\u8b77\u3059\u308b<strong>\u30b0\u30c3\u30c9\u30d7\u30e9\u30af\u30c6\u30a3\u30b9<\/strong>\u3067\u3042\u308a\u3001\u901a\u5e38\u306f\u58f2\u8cb7\u5951\u7d04\u306e\u5185\u5bb9\u3001\u3059\u306a\u308f\u3061\u58f2\u308a\u624b\u306e\u8868\u660e\u4fdd\u8a3c\u3001\u7559\u4fdd\u91d1\u3084\u30a8\u30b9\u30af\u30ed\u30fc\uff08escrow\uff09\u3001\u4fa1\u683c\u8abf\u6574\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002\u30b9\u30da\u30a4\u30f3\u3067\u3053\u308c\u304c\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u7406\u7531\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u6cd5\u4ee4\u304b\u3089\u8aac\u660e\u3067\u304d\u307e\u3059\u3002<\/p><p>\u7a0e\u52d9\u9762\u3067\u306f\u3001<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a42' target='_blank' rel='noopener'>\u6cd5\u5f8b\u7b2c58\/2003\u53f7\u300c\u7a0e\u52d9\u57fa\u672c\u6cd5\u300d\u7b2c42\u6761\u7b2c1\u9805c\u53f7<\/a>\u304c\u3001\u4e8b\u696d\u307e\u305f\u306f\u7d4c\u6e08\u6d3b\u52d5\u306e\u6240\u6709\u30fb\u904b\u55b6\u3092\u540d\u76ee\u306e\u3044\u304b\u3093\u3092\u554f\u308f\u305a\u627f\u7d99\u3057\u305f\u8005\u3092\u3001\u524d\u6240\u6709\u8005\u306e\u4e8b\u696d\u904b\u55b6\u304b\u3089\u751f\u3058\u305f\u79df\u7a0e\u50b5\u52d9\u306b\u3064\u3044\u3066\u9023\u5e2f\u8cac\u4efb\u8005\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8cac\u4efb\u306f\u3001\u73fe\u6240\u6709\u8005\u306e\u540c\u610f\u3092\u5f97\u3066\u8b72\u53d7\u4eba\u304c<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186#a175' target='_blank' rel='noopener'>\u540c\u6cd5\u7b2c175\u6761\u7b2c2\u9805<\/a>\u306b\u5b9a\u3081\u308b\u50b5\u52d9\u8a3c\u660e\u66f8\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u8acb\u6c42\u3057\u305f\u5834\u5408\u306b\u306f\u9650\u5b9a\u3067\u304d\u307e\u3059\u3002\u5f53\u5c40\u306f3\u304b\u6708\u4ee5\u5185\u306b\u3053\u308c\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u898f\u5b9a\u306f\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u3092\u53ef\u80fd\u306b\u3057\u306a\u3044\u500b\u5225\u8cc7\u7523\u306e\u53d6\u5f97\u3084\u3001\u5012\u7523\u624b\u7d9a\u5185\u3067\u306e\u53d6\u5f97\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p><p>\u52b4\u52d9\u9762\u3067\u306f\u3001<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430#a44' target='_blank' rel='noopener'>\u300c\u52b4\u50cd\u8005\u61b2\u7ae0\u6cd5\u300d\u7b2c44\u6761<\/a>\u304c\u3001\u4f01\u696d\u3001\u4e8b\u696d\u6240\u307e\u305f\u306f\u81ea\u5f8b\u7684\u306a\u751f\u7523\u5358\u4f4d\u306e\u6240\u6709\u8005\u306e\u5909\u66f4\u306f\u305d\u308c\u81ea\u4f53\u3067\u306f\u96c7\u7528\u95a2\u4fc2\u3092\u7d42\u4e86\u3055\u305b\u306a\u3044\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u65b0\u305f\u306a\u4e8b\u696d\u4e3b\u306f\u524d\u4e8b\u696d\u4e3b\u306e\u52b4\u50cd\u304a\u3088\u3073Seguridad Social\uff08\u793e\u4f1a\u4fdd\u969c\uff09\u4e0a\u306e\u6a29\u5229\u7fa9\u52d9\u3092\u627f\u7d99\u3057\u3001\u8b72\u6e21\u4eba\u3068\u8b72\u53d7\u4eba\u306f\u3001\u8b72\u6e21\u524d\u306b\u767a\u751f\u3057\u672a\u5c65\u884c\u306e\u52b4\u50cd\u4e0a\u306e\u7fa9\u52d9\u306b\u3064\u3044\u30663\u5e74\u9593\u9023\u5e2f\u3057\u3066\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p><p>\u53d6\u5f97\u5bfe\u8c61\u304c\u4e8b\u696d\u3067\u306f\u306a\u304f\u4f1a\u793e\u306e\u6301\u5206\u307e\u305f\u306f\u682a\u5f0f\u3067\u3042\u308b\u5834\u5408\u3001\u3059\u3079\u3066\u306e\u5076\u767a\u4e8b\u8c61\u306f\u53d6\u5f97\u3055\u308c\u308b\u4f1a\u793e\u81ea\u4f53\u306b\u6b8b\u308b\u305f\u3081\u3001\u540c\u69d8\u306b\u30ec\u30d3\u30e5\u30fc\u304c\u5fc5\u8981\u3067\u3059\u3002\u6cd5\u7684\u4e8b\u9805\u3068\u5951\u7d04\u66f8\u306e\u4f5c\u6210\u306f\u5f53\u4e8b\u8005\u306e\u6cd5\u5f8b\u9867\u554f\u306e\u62c5\u5f53\u3067\u3042\u308a\u3001\u5f53\u4e8b\u52d9\u6240\u306f\u6cd5\u5f8b\u9867\u554f\u3068\u9023\u643a\u3057\u3066\u696d\u52d9\u3092\u884c\u3044\u307e\u3059\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\">\u4e8b\u696d\u307e\u305f\u306f\u7d4c\u6e08\u7684\u4e8b\u696d\u4f53\u306e\u53d6\u5f97<\/th><td>\u6cd5\u5f8b\u7b2c58\/2003\u53f7\u300c\u7a0e\u52d9\u57fa\u672c\u6cd5\u300d\u7b2c42\u6761\u7b2c1\u9805c\u53f7<\/td><td>\u8b72\u53d7\u4eba\u306f\u3001\u4e8b\u696d\u304b\u3089\u751f\u3058\u305f\u524d\u6240\u6709\u8005\u306e\u79df\u7a0e\u50b5\u52d9\u306b\u3064\u3044\u3066\u9023\u5e2f\u8cac\u4efb\u3092\u8ca0\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/td><\/tr><tr><th scope=\"row\">\u8cb7\u3044\u624b\u306e\u7a0e\u52d9\u4e0a\u306e\u8cac\u4efb\u306e\u9650\u5b9a<\/th><td>\u6cd5\u5f8b\u7b2c58\/2003\u53f7\u300c\u7a0e\u52d9\u57fa\u672c\u6cd5\u300d\u7b2c175\u6761\u7b2c2\u9805<\/td><td>\u6240\u6709\u8005\u306e\u540c\u610f\u3092\u5f97\u3066\u50b5\u52d9\u8a3c\u660e\u66f8\u3092\u8acb\u6c42\u3002\u5f53\u5c40\u306f3\u304b\u6708\u4ee5\u5185\u306b\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/td><\/tr><tr><th scope=\"row\">\u4f01\u696d\u3001\u4e8b\u696d\u6240\u307e\u305f\u306f\u751f\u7523\u5358\u4f4d\u306e\u8b72\u6e21<\/th><td>\u300c\u52b4\u50cd\u8005\u61b2\u7ae0\u6cd5\u300d\u7b2c44\u6761\uff08\u7acb\u6cd5\u7684\u52c5\u4ee4\u7b2c2\/2015\u53f7\uff09<\/td><td>\u65b0\u4e8b\u696d\u4e3b\u306b\u3088\u308b\u627f\u7d99\u3068\u3001\u8b72\u6e21\u4eba\u30fb\u8b72\u53d7\u4eba\u306e3\u5e74\u9593\u306e\u9023\u5e2f\u8cac\u4efb\u3002<\/td><\/tr><tr><th scope=\"row\">\u682a\u5f0f\u307e\u305f\u306f\u6301\u5206\u306e\u53d6\u5f97<\/th><td>\u5f53\u4e8b\u8005\u9593\u306e\u5951\u7d04<\/td><td>\u5076\u767a\u4e8b\u8c61\u306f\u4f1a\u793e\u306b\u6b8b\u308b\u305f\u3081\u3001\u8868\u660e\u3001\u4fdd\u8a3c\u3001\u4fa1\u683c\u8abf\u6574\u3067\u30ab\u30d0\u30fc\u3057\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a19e4 elementor-widget elementor-widget-html\" data-id=\"e6a19e4\" 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>\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/h3><p>\u5229\u76ca\u306e\u8cea\uff08\u6b63\u5e38\u5316\u30fb\u7d4c\u5e38\u7684EBITDA\uff09\u3001\u904b\u8ee2\u8cc7\u672c\u3068\u305d\u306e\u5b63\u7bc0\u6027\u306e\u5206\u6790\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3068\u8ca0\u50b5\u985e\u4f3c\u9805\u76ee\u3001\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3001\u4e8b\u696d\u8a08\u753b\u306e\u6574\u5408\u6027\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/h3><p>\u6642\u52b9\u672a\u6210\u7acb\u5e74\u5ea6\u306e\u4e3b\u8981\u7a0e\u76ee\u3001\u7a0e\u52d9\u8abf\u67fb\u3068\u4fc2\u4e89\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u7a0e\u984d\u63a7\u9664\u3001\u79df\u7a0e\u50b5\u52d9\u306e\u627f\u7d99\u30ea\u30b9\u30af\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u52b4\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/h3><p>\u5f93\u696d\u54e1\u69cb\u6210\u3001\u96c7\u7528\u5951\u7d04\u3068\u9069\u7528\u3055\u308c\u308b\u52b4\u50cd\u5354\u7d04\u3001\u5831\u916c\u3068\u7279\u5225\u306a\u53d6\u6c7a\u3081\u3001\u793e\u4f1a\u4fdd\u969c\u306e\u4fdd\u967a\u6599\u3001\u4fc2\u4e89\u3001\u300c\u52b4\u50cd\u8005\u61b2\u7ae0\u6cd5\u300d\u7b2c44\u6761\u306b\u57fa\u3065\u304f\u627f\u7d99\u304b\u3089\u751f\u3058\u308b\u5076\u767a\u4e8b\u8c61\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u3068\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9<\/h3><p>\u30d5\u30a1\u30f3\u30c9\u3084\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3068\u6295\u8cc7\u57fa\u6e96\u306b\u5408\u308f\u305b\u305f\u30ec\u30d3\u30e5\u30fc\u3067\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u5275\u51fa\u529b\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3001\u6295\u8cc7\u30e2\u30c7\u30eb\u306b\u5f71\u97ff\u3059\u308b\u4e8b\u9805\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002<\/p><\/div><div><h3>\u30bb\u30e9\u30fc\u30fb\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/h3><p>\u58f2\u308a\u624b\u306e\u4f9d\u983c\u306b\u3088\u308a\u884c\u3046\u30ec\u30d3\u30e5\u30fc\u3067\u3001\u60c5\u5831\u3092\u6574\u7406\u3057\u3001\u8cb7\u3044\u624b\u306e\u6307\u6458\u4e8b\u9805\u3092\u5148\u53d6\u308a\u3057\u3001\u4ea4\u6e09\u3067\u4fa1\u683c\u3092\u5b88\u308a\u307e\u3059\u3002<\/p><\/div><div><h3>\u4ea4\u6e09\u3068\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u306e\u652f\u63f4<\/h3><p>\u6cd5\u5f8b\u9867\u554f\u3068\u9023\u643a\u3057\u3001\u6307\u6458\u4e8b\u9805\u3092\u4fa1\u683c\u8abf\u6574\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u30fb\u30a2\u30ab\u30a6\u30f3\u30c8\u65b9\u5f0f\u307e\u305f\u306f\u30ed\u30c3\u30af\u30c9\u30dc\u30c3\u30af\u30b9\uff08locked box\uff09\u65b9\u5f0f\u306e\u4ed5\u7d44\u307f\u306b\u53cd\u6620\u3055\u305b\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u30ec\u30d3\u30e5\u30fc\u3057\u307e\u3059\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83d63b5 elementor-widget elementor-widget-html\" data-id=\"83d63b5\" 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>\u7bc4\u56f2\u306e\u78ba\u5b9a\u3068\u79d8\u5bc6\u4fdd\u6301<\/h3><p>\u521d\u56de\u306e\u6253\u5408\u305b\u3067\u53d6\u5f15\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3001\u30ec\u30d3\u30e5\u30fc\u5bfe\u8c61\u306e\u5206\u91ce\u3001\u91cd\u8981\u6027\u306e\u57fa\u6e96\u5024\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002\u79d8\u5bc6\u4fdd\u6301\u5951\u7d04\u3068\u696d\u52d9\u5951\u7d04\u3092\u7de0\u7d50\u3057\u307e\u3059\u3002\u76ee\u5b89\uff1a1\u9031\u9593\u3002<\/p><\/li><li><b>02<\/b><h3>\u8cc7\u6599\u4f9d\u983c\u3068\u30c7\u30fc\u30bf\u30eb\u30fc\u30e0<\/h3><p>\u512a\u5148\u9806\u4f4d\u3092\u4ed8\u3051\u305f\u8cc7\u6599\u4f9d\u983c\u30ea\u30b9\u30c8\u3092\u9001\u4ed8\u3057\u3001\u58f2\u308a\u624b\u304c\u7528\u610f\u3059\u308b\u30d0\u30fc\u30c1\u30e3\u30eb\u30fb\u30c7\u30fc\u30bf\u30eb\u30fc\u30e0\uff08data room\uff09\u3067\u4f5c\u696d\u3092\u884c\u3044\u3001\u53d7\u9818\u6e08\u307f\u306e\u8cc7\u6599\u3068\u672a\u63d0\u51fa\u306e\u8cc7\u6599\u3092\u8a18\u9332\u3057\u307e\u3059\u3002<\/p><\/li><li><b>03<\/b><h3>\u5206\u6790\u3068\u7d4c\u55b6\u9663\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc<\/h3><p>\u8ca1\u52d9\u30fb\u7a0e\u52d9\u30fb\u52b4\u52d9\u306e\u30ec\u30d3\u30e5\u30fc\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u7d4c\u55b6\u9663\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3001\u8cea\u7591\u5fdc\u7b54\u306e\u7ba1\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u76ee\u5b89\uff1a\u898f\u6a21\u3068\u8907\u96d1\u3055\u306b\u5fdc\u3058\u30663\u301c6\u9031\u9593\u3002<\/p><\/li><li><b>04<\/b><h3>\u6307\u6458\u4e8b\u9805\u306e\u4e2d\u9593\u5831\u544a<\/h3><p>\u91cd\u8981\u306a\u4e8b\u9805\u3092\u5f71\u97ff\u5ea6\u5225\u306b\u5206\u985e\u3057\u3001\u4fa1\u683c\u3078\u306e\u63a8\u5b9a\u5f71\u97ff\u984d\u3068\u5951\u7d04\u4e0a\u306e\u5bfe\u5fdc\u6848\u3068\u3068\u3082\u306b\u3054\u5831\u544a\u3057\u307e\u3059\u3002<\/p><\/li><li><b>05<\/b><h3>\u6700\u7d42\u5831\u544a\u66f8\u3068\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u652f\u63f4<\/h3><p>\u6700\u7d42\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u3001\u3054\u4f9d\u983c\u306b\u5fdc\u3058\u3066\u3001\u4ea4\u6e09\u3001\u7d4c\u6e08\u7684\u89b3\u70b9\u304b\u3089\u306e\u5951\u7d04\u66f8\u30ec\u30d3\u30e5\u30fc\u3001\u30af\u30ed\u30fc\u30b8\u30f3\u30b0\u6642\u306e\u8abf\u6574\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-0ae40b0 elementor-widget elementor-widget-html\" data-id=\"0ae40b0\" 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>\u76f4\u8fd13\u5e74\u5ea6\u306e\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\uff08\u76e3\u67fb\u5831\u544a\u66f8\u304c\u3042\u308b\u5834\u5408\u306f\u305d\u308c\u3082\u542b\u3080\uff09\u3002<\/li><li>\u5206\u6790\u5bfe\u8c61\u671f\u9593\u304a\u3088\u3073\u5f53\u5e74\u5ea6\u306e\u8a66\u7b97\u8868\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u3002<\/li><li>\u4e88\u7b97\u3001\u4e8b\u696d\u8a08\u753b\u3001\u8ca1\u52d9\u4e88\u6e2c\u3068\u305d\u306e\u524d\u63d0\u6761\u4ef6\u3002<\/li><li>\u6709\u5229\u5b50\u8ca0\u50b5\u3001\u501f\u5165\u5951\u7d04\u3001\u4fdd\u8a3c\u3001\u30ea\u30fc\u30b9\u3001\u5dee\u3057\u5165\u308c\u305f\u62c5\u4fdd\u306e\u660e\u7d30\u3002<\/li><li>\u6642\u52b9\u672a\u6210\u7acb\u5e74\u5ea6\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u3068\u7a0e\u52d9\u5f53\u5c40\u3068\u306e\u3084\u308a\u53d6\u308a\u3002<\/li><li>\u5f93\u696d\u54e1\u4e00\u89a7\u3001\u7d4c\u55b6\u5e79\u90e8\u306e\u5951\u7d04\u3001\u9069\u7528\u3055\u308c\u308b\u52b4\u50cd\u5354\u7d04\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u66f8\u985e\u3002<\/li><li>\u9867\u5ba2\u3001\u4ed5\u5165\u5148\u3001\u8cc7\u91d1\u63d0\u4f9b\u8005\u3068\u306e\u91cd\u8981\u306a\u5951\u7d04\uff08\u30c1\u30a7\u30f3\u30b8\u30fb\u30aa\u30d6\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u6761\u9805\u3092\u542b\u3080\uff09\u3002<\/li><li>\u4f1a\u793e\u6a5f\u95a2\u306e\u8b70\u4e8b\u9332\u3001\u4fc2\u4e89\u4e2d\u306e\u8a34\u8a1f\u3001\u53d7\u9818\u3057\u305f\u30af\u30ec\u30fc\u30e0\u3002<\/li><li>\u58f2\u639b\u91d1\u3001\u68da\u5378\u8cc7\u7523\u3001\u8cb7\u639b\u91d1\u306e\u5e74\u9f62\u5206\u6790\u3002<\/li><\/ul><\/div><div><h3>\u304a\u5c4a\u3051\u3059\u308b\u6210\u679c\u7269<\/h3><ul><li>\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30fb\u30b5\u30de\u30ea\u30fc\u3068\u91cd\u8981\u5ea6\u9806\u306e\u6307\u6458\u4e8b\u9805\u3092\u542b\u3080\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u5831\u544a\u66f8\u3002<\/li><li>\u8abf\u6574\u3092\u542b\u3080\u6b63\u5e38\u5316EBITDA\u3001\u904b\u8ee2\u8cc7\u672c\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u5206\u6790\u3002<\/li><li>\u7a0e\u52d9\u30fb\u52b4\u52d9\u4e0a\u306e\u5076\u767a\u4e8b\u8c61\u3068\u305d\u306e\u63a8\u5b9a\u984d\u306e\u4e00\u89a7\u8868\u3002<\/li><li>\u4fa1\u683c\u8abf\u6574\u6848\u3068\u3001\u5951\u7d04\u3067\u30ab\u30d0\u30fc\u3059\u3079\u304d\u4e8b\u9805\uff08\u4fdd\u8a3c\u3001\u7559\u4fdd\u91d1\u3001\u6761\u4ef6\uff09\u306e\u63d0\u6848\u3002<\/li><li>\u4f9d\u983c\u8005\u304a\u3088\u3073\u305d\u306e\u9867\u554f\u3078\u306e\u7d50\u8ad6\u306e\u8aac\u660e\u3002<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f700aa7 elementor-widget elementor-widget-html\" data-id=\"f700aa7\" 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-11f9dfb ca-faq elementor-widget elementor-widget-accordion\" data-id=\"11f9dfb\" 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-1881\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1881\" 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\">\u4f01\u696d\u8cb7\u53ce\u306b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1881\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1881\"><p>\u3044\u3044\u3048\u3002\u6cd5\u4ee4\u4e0a\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u58f2\u8cb7\u3084\u6295\u8cc7\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u5b9f\u52d9\u3067\u3059\u3002\u5951\u7d04\u7de0\u7d50\u524d\u306b\u30ea\u30b9\u30af\u3092\u628a\u63e1\u3057\u3001\u691c\u8a3c\u6e08\u307f\u306e\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u3044\u3066\u4fa1\u683c\u3084\u5951\u7d04\u4e0a\u306e\u4fdd\u8a3c\u3092\u4ea4\u6e09\u3067\u304d\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-1882\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1882\" 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\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3068\u4f1a\u8a08\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-1882\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1882\"><p>\u76e3\u67fb\u306f\u3001\u30b9\u30da\u30a4\u30f3\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d\u304a\u3088\u3073NIA-ES\u306b\u5f93\u3044\u3001\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u304c\u771f\u5b9f\u304b\u3064\u516c\u6b63\u306a\u6982\u89b3\u3092\u793a\u3057\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u610f\u898b\u3092\u8868\u660e\u3057\u307e\u3059\u3002\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u305d\u306e\u3088\u3046\u306a\u610f\u898b\u3092\u8868\u660e\u305b\u305a\u3001\u7d4c\u5e38\u7684\u306a\u5229\u76ca\u3001\u7d14\u6709\u5229\u5b50\u8ca0\u50b5\u3001\u904b\u8ee2\u8cc7\u672c\u3001\u5076\u767a\u4e8b\u8c61\u306a\u3069\u53d6\u5f15\u306b\u5f71\u97ff\u3059\u308b\u4e8b\u9805\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u5831\u544a\u66f8\u306f\u4f9d\u983c\u8005\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\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-1883\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1883\" 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\">\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u306f\u3069\u306e\u304f\u3089\u3044\u306e\u671f\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u304b\uff1f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1883\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1883\"><p>\u4f01\u696d\u306e\u898f\u6a21\u3001\u5bfe\u8c61\u5206\u91ce\u306e\u6570\u3001\u60c5\u5831\u63d0\u4f9b\u306e\u901f\u3055\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u8ca1\u52d9\u30ec\u30d3\u30e5\u30fc\u3067\u3042\u308c\u3070\u6570\u9031\u9593\u3067\u5b8c\u4e86\u3067\u304d\u307e\u3059\u304c\u3001\u8907\u6570\u306e\u4f1a\u793e\u3084\u5206\u91ce\u306b\u308f\u305f\u308b\u53d6\u5f15\u3067\u306f\u3088\u308a\u9577\u3044\u671f\u9593\u304c\u5fc5\u8981\u3067\u3059\u3002\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u7bc4\u56f2\u3092\u78ba\u5b9a\u3059\u308b\u969b\u306b\u6c7a\u5b9a\u3057\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-1884\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1884\" 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\">\u6b63\u5e38\u5316EBITDA\u3068\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-1884\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1884\"><p>\u55b6\u696d\u7dcf\u5229\u76ca\u304b\u3089\u3001\u81e8\u6642\u306e\u88dc\u511f\u91d1\u3084\u5e02\u5834\u6c34\u6e96\u3068\u7570\u306a\u308b\u51fa\u8cc7\u8005\u3078\u306e\u5831\u916c\u306a\u3069\u3001\u975e\u7d4c\u5e38\u7684\u306a\u53ce\u76ca\u30fb\u8cbb\u7528\u3001\u4e8b\u696d\u5916\u306e\u9805\u76ee\u3001\u5e02\u5834\u6761\u4ef6\u304b\u3089\u5916\u308c\u305f\u9805\u76ee\u3092\u9664\u3044\u305f\u3082\u306e\u3067\u3059\u3002\u30de\u30eb\u30c1\u30d7\u30eb\u6cd5\u3092\u7528\u3044\u308b\u5834\u5408\u3001\u4fa1\u683c\u6c7a\u5b9a\u306e\u4e00\u822c\u7684\u306a\u57fa\u790e\u3068\u306a\u308a\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 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class=\"elementor-element elementor-element-dae2acc elementor-widget elementor-widget-html\" data-id=\"dae2acc\" 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-2003-23186\" target=\"_blank\" rel=\"noopener\">2003\u5e7412\u670817\u65e5\u6cd5\u5f8b\u7b2c58\/2003\u53f7\u300c\u7a0e\u52d9\u57fa\u672c\u6cd5\u300d\uff08\u7b2c42\u6761\u30fb\u7b2c175\u6761\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-11430\" target=\"_blank\" rel=\"noopener\">\u7acb\u6cd5\u7684\u52c5\u4ee4\u7b2c2\/2015\u53f7\u300c\u52b4\u50cd\u8005\u61b2\u7ae0\u6cd5\u300d\u7d71\u5408\u7248\uff08\u7b2c44\u6761\uff09<\/a><\/li><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\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-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-b3b1e90 ca-rel-w 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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-1fa41f4 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"1fa41f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1a950cb e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1a950cb\" 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-61f9b60 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"61f9b60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 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class=\"elementor-button-text\">965 929 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