{"id":2295,"date":"2026-10-20T12:51:36","date_gmt":"2026-10-20T10:51:36","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2295"},"modified":"2026-10-27T17:51:42","modified_gmt":"2026-10-27T16:51:42","slug":"%e4%bc%81%e6%a5%ad%e4%be%a1%e5%80%a4%e8%a9%95%e4%be%a1","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ja\/%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9\/%e4%bc%81%e6%a5%ad%e4%be%a1%e5%80%a4%e8%a9%95%e4%be%a1\/","title":{"rendered":"\u4f01\u696d\u30fb\u4e8b\u696d\u30fb\u6301\u5206\u306e\u4fa1\u5024\u8a55\u4fa1"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2295\" class=\"elementor elementor-2295 elementor-33\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a54ab6 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"4a54ab6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dac4a12 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"dac4a12\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5c78ebd e-con-full ca-split e-flex e-con e-parent\" data-id=\"5c78ebd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-267421b e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"267421b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c33c79 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"9c33c79\" 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; \u4f01\u696d\u4fa1\u5024\u8a55\u4fa1<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c08e8f elementor-widget elementor-widget-html\" data-id=\"8c08e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u610f\u601d\u6c7a\u5b9a <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-331ce93 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"331ce93\" 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\">\u4f01\u696d\u30fb\u4e8b\u696d\u30fb\u6301\u5206\u306e\u4fa1\u5024\u8a55\u4fa1<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5777333 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5777333\" data-element_type=\"widget\" data-e-type=\"widget\" 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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-9e68edd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"9e68edd\" 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-b9c56ea elementor-widget elementor-widget-html\" data-id=\"b9c56ea\" 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>LSC\uff08\u7b2c353\u6761\u301c\u7b2c355\u6761\uff09<\/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-98ee244 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"98ee244\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-3392de1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3392de1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2ccd6b8 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"2ccd6b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-201f40e e-con-full ca-toc e-flex e-con e-parent\" data-id=\"201f40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b8b5fce elementor-widget elementor-widget-html\" data-id=\"b8b5fce\" 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-7255e3c e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"7255e3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5d96158 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5d96158\" 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-315793c elementor-widget elementor-widget-html\" data-id=\"315793c\" 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>\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u3068\u306f\u3001\u7279\u5b9a\u306e\u6642\u70b9\u306b\u304a\u3051\u308b\u4f1a\u793e\u3001\u4e8b\u696d\u307e\u305f\u306f\u6301\u5206\u306e\u4fa1\u5024\u3092\u3001\u6839\u62e0\u3092\u793a\u3057\u3066\u72ec\u7acb\u3057\u305f\u7acb\u5834\u304b\u3089\u898b\u7a4d\u3082\u308b\u3082\u306e\u3067\u3059\u3002\u58f2\u8cb7\u3001\u6295\u8cc7\u5bb6\u306e\u53c2\u5165\u3001\u7d44\u7e54\u518d\u7de8\u3001\u76f8\u7d9a\u3001\u51fa\u8cc7\u8005\u9593\u306e\u7d1b\u4e89\u3001\u8a34\u8a1f\u306a\u3069\u3067\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u30b9\u30da\u30a4\u30f3\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\uff08LSC\uff09\u306f\u3001\u4f1a\u793e\u3068\u3001\u9000\u793e\u307e\u305f\u306f\u9664\u540d\u3055\u308c\u308b\u51fa\u8cc7\u8005\u3068\u306e\u9593\u3067\u5408\u610f\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u3001\u5546\u696d\u767b\u8a18\u5b98\u304c\u9078\u4efb\u3059\u308b\u72ec\u7acb\u5c02\u9580\u5bb6\u304c\u5b9a\u3081\u308b\u516c\u6b63\u4fa1\u5024\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\uff08\u7b2c353\u6761\u301c\u7b2c355\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-18ab01c elementor-widget elementor-widget-html\" data-id=\"18ab01c\" 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-49e4813 elementor-widget elementor-widget-html\" data-id=\"49e4813\" 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>\u4f01\u696d\u4fa1\u5024\u306e\u8a55\u4fa1\u306f\u3001\u516c\u5f0f\u3092\u5f53\u3066\u306f\u3081\u308b\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u751f\u307f\u51fa\u3059\u80fd\u529b\u3001\u30ea\u30b9\u30af\u3001\u985e\u4f3c\u4f01\u696d\u306b\u5e02\u5834\u304c\u652f\u6255\u3046\u4fa1\u683c\u3092\u3082\u3068\u306b\u3001\u7279\u5b9a\u306e\u76ee\u7684\u306e\u305f\u3081\u306b\u3001\u7279\u5b9a\u306e\u6642\u70b9\u3067\u4e8b\u696d\u304c\u3069\u308c\u3060\u3051\u306e\u4fa1\u5024\u3092\u6301\u3064\u304b\u3092\u898b\u7a4d\u3082\u308b\u3082\u306e\u3067\u3059\u3002\u7d50\u679c\u306f\u3001\u305d\u308c\u3092\u652f\u3048\u308b\u524d\u63d0\u3068\u3068\u3082\u306b\u793a\u3055\u308c\u308b<strong>\u6839\u62e0\u3042\u308b\u4fa1\u5024\u30ec\u30f3\u30b8<\/strong>\u3067\u3042\u308a\u3001\u4ea4\u6e09\u3001\u610f\u601d\u6c7a\u5b9a\u3001\u7b2c\u4e09\u8005\u306b\u5bfe\u3059\u308b\u4fa1\u5024\u306e\u7acb\u8a3c\u306b\u7528\u3044\u3089\u308c\u307e\u3059\u3002<\/p><p>Controlaudit\u306f\u3001\u4f1a\u793e\u3001\u4e8b\u696d\u3001\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u72ec\u7acb\u304b\u3064\u5ba2\u89b3\u7684\u306a\u4fa1\u5024\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002\u73fe\u5b9f\u7684\u306a\u8ca1\u52d9\u4e88\u6e2c\u3092\u51fa\u767a\u70b9\u3068\u3057\u3001\u4e8b\u696d\u6226\u7565\u3068\u7d4c\u6e08\u30b7\u30ca\u30ea\u30aa\u306e\u6574\u5408\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u9663\u3068\u3068\u3082\u306b\u4e88\u6e2c\u3092\u5206\u6790\u307e\u305f\u306f\u4f5c\u6210\u3057\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u5b9f\u52d9\u4e0a\u5e83\u304f\u8a8d\u3081\u3089\u308c\u305f\u624b\u6cd5\u3092\u9069\u7528\u3057\u3001\u7279\u306b<strong>\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c6\u30c3\u30c9\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5<\/strong>\u3092\u91cd\u8996\u3057\u3066\u3001\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u985e\u4f3c\u53d6\u5f15\u306e<strong>\u30de\u30eb\u30c1\u30d7\u30eb<\/strong>\u3068\u7167\u5408\u3057\u307e\u3059\u3002\u8cc7\u7523\u4fdd\u6709\u4f1a\u793e\u3084\u7d99\u7d9a\u7684\u306b\u640d\u5931\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u306a\u3069\u3001\u4e8b\u696d\u306e\u6027\u8cea\u304b\u3089\u9069\u5207\u306a\u5834\u5408\u306b\u306f\u3001\u4fee\u6b63\u7d14\u8cc7\u7523\u306b\u57fa\u3065\u304f\u624b\u6cd5\u3082\u7528\u3044\u307e\u3059\u3002<\/p><p>\u4fa1\u5024\u8a55\u4fa1\u306f\u3001\u8cb7\u3044\u624b\u3001\u610f\u898b\u3092\u7570\u306b\u3059\u308b\u51fa\u8cc7\u8005\u3001\u884c\u653f\u6a5f\u95a2\u3001\u88c1\u5224\u5b98\u3068\u3044\u3063\u305f\u7b2c\u4e09\u8005\u306e\u691c\u8a3c\u306b\u8010\u3048\u3066\u3053\u305d\u5f79\u7acb\u3061\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u60c5\u5831\u6e90\u3092\u6587\u66f8\u5316\u3057\u3001\u5404\u524d\u63d0\u3092\u8aac\u660e\u3057\u3001\u4e3b\u8981\u306a\u5909\u6570\u304c\u5909\u5316\u3057\u305f\u5834\u5408\u306b\u4fa1\u5024\u304c\u3069\u3046\u5909\u308f\u308b\u304b\u3092\u793a\u3059\u611f\u5fdc\u5ea6\u5206\u6790\u3092\u63d0\u793a\u3057\u307e\u3059\u3002<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-229261e elementor-widget elementor-widget-html\" data-id=\"229261e\" 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>\u51fa\u8cc7\u8005\u9593\u3067\u6301\u5206\u3092\u58f2\u8cb7\u3059\u308b\u51fa\u8cc7\u8005\u3001\u307e\u305f\u306f\u540c\u65cf\u4f1a\u793e\u306e\u682a\u4e3b\u69cb\u6210\u3092\u518d\u7de8\u3059\u308b\u51fa\u8cc7\u8005\u3002<\/li><li>\u9000\u793e\u307e\u305f\u306f\u9664\u540d\u306e\u624b\u7d9a\u306b\u304a\u3044\u3066\u3001\u6301\u5206\u306e\u516c\u6b63\u4fa1\u5024\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f1a\u793e\u3068\u51fa\u8cc7\u8005\u3002<\/li><li>\u6295\u8cc7\u5bb6\u306e\u53d7\u5165\u308c\u3001\u4e8b\u696d\u306e\u58f2\u5374\u30fb\u64a4\u9000\u3092\u6e96\u5099\u3057\u3066\u3044\u308b\u4f01\u696d\u3002<\/li><li>\u5408\u4f75\u3001\u5206\u5272\u3001\u73fe\u7269\u51fa\u8cc7\u3092\u884c\u3044\u3001\u4ea4\u63db\u6bd4\u7387\u3084\u51fa\u8cc7\u8ca1\u7523\u306e\u4fa1\u5024\u306e\u6839\u62e0\u3092\u793a\u3059\u5fc5\u8981\u304c\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u3002<\/li><li>\u4e8b\u696d\u627f\u7d99\u3092\u8a08\u753b\u3057\u3066\u3044\u308b\u3001\u307e\u305f\u306f\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u6301\u5206\u3092\u542b\u3080\u76f8\u7d9a\u8ca1\u7523\u3092\u5206\u5272\u3059\u308b\u3054\u5bb6\u65cf\u3002<\/li><li>\u4f01\u696d\u3084\u6301\u5206\u306e\u4fa1\u5024\u304c\u4e89\u70b9\u3068\u306a\u308b\u8a34\u8a1f\u30fb\u4ef2\u88c1\u306e\u5f01\u8b77\u58eb\u3068\u5f53\u4e8b\u8005\u3002<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b06979a elementor-widget elementor-widget-html\" data-id=\"b06979a\" 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>\u4f01\u696d\u4fa1\u5024\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u5b9a\u3081\u308b\u5358\u4e00\u306e\u6cd5\u4ee4\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3044\u304f\u3064\u304b\u306e\u6cd5\u5f8b\u306f\u7279\u5b9a\u306e\u30b1\u30fc\u30b9\u3067<strong>\u516c\u6b63\u4fa1\u5024<\/strong>\u3068<strong>\u72ec\u7acb\u5c02\u9580\u5bb6<\/strong>\u306e\u95a2\u4e0e\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p><p><strong>\u51fa\u8cc7\u8005\u306e\u9000\u793e\u304a\u3088\u3073\u9664\u540d<\/strong>\u306b\u3064\u3044\u3066\u306f\u3001<a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544#a353' target='_blank' rel='noopener'>\u30b9\u30da\u30a4\u30f3\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\u7b2c353\u6761<\/a>\u304c\u3001\u516c\u6b63\u4fa1\u5024\u306b\u3064\u3044\u3066\u3001\u307e\u305f\u306f\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u4f1a\u793e\u3068\u51fa\u8cc7\u8005\u306e\u9593\u3067\u5408\u610f\u304c\u306a\u3044\u5834\u5408\u3001\u6301\u5206\u307e\u305f\u306f\u682a\u5f0f\u306f\u672c\u5e97\u6240\u5728\u5730\u306e\u5546\u696d\u767b\u8a18\u5b98\u304c\u9078\u4efb\u3059\u308b\u72ec\u7acb\u5c02\u9580\u5bb6\u304c\u8a55\u4fa1\u3059\u308b\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u682a\u5f0f\u304c\u516c\u5f0f\u306e\u6d41\u901a\u5e02\u5834\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u6255\u623b\u4fa1\u984d\u306f\u76f4\u8fd1\u56db\u534a\u671f\u306e\u5e73\u5747\u682a\u4fa1\u3067\u3059\u3002\u7b2c354\u6761\u306b\u3088\u308c\u3070\u3001\u5c02\u9580\u5bb6\u306f\u6709\u7528\u3068\u8003\u3048\u308b\u3042\u3089\u3086\u308b\u60c5\u5831\u3092\u4f1a\u793e\u304b\u3089\u5165\u624b\u3067\u304d\u3001\u9078\u4efb\u304b\u3089\u6700\u95772\u304b\u6708\u4ee5\u5185\u306b\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u516c\u8a3c\u4eba\u3092\u901a\u3058\u3066\u901a\u77e5\u3057\u3001\u305d\u306e\u5199\u3057\u3092\u5546\u696d\u767b\u8a18\u6240\u306b\u5bc4\u8a17\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7b2c355\u6761\u306f\u3001\u5c02\u9580\u5bb6\u306e\u5831\u916c\u306f\u4f1a\u793e\u304c\u8ca0\u62c5\u3059\u308b\u3068\u5b9a\u3081\u3066\u304a\u308a\u3001\u9664\u540d\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u7279\u5247\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>\u6cd5\u5b9a\u306e\u9000\u793e\u4e8b\u7531\u306f\u3001\u3068\u308a\u308f\u3051\u7b2c346\u6761\uff08\u4f8b\uff1a\u4e8b\u696d\u76ee\u7684\u306e\u5909\u66f4\u307e\u305f\u306f\u5b9f\u8cea\u7684\u306a\u4fee\u6b63\u3001\u4f1a\u793e\u306e\u5b58\u7d9a\u671f\u9593\u306e\u5ef6\u9577\uff09\u304a\u3088\u3073\u7b2c348\u6761\u306e2\uff08\u540c\u6761\u306b\u5b9a\u3081\u308b\u6761\u4ef6\u3067\u306e\u914d\u5f53\u306e\u4e0d\u5b9f\u65bd\uff09\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u6709\u9650\u4f1a\u793e\u306b\u304a\u3051\u308b\u51fa\u8cc7\u8005\u306e\u9664\u540d\u4e8b\u7531\u306f\u7b2c350\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p>\u5b9a\u6b3e\u306b\u5b9a\u3081\u306e\u306a\u3044<strong>\u6709\u9650\u4f1a\u793e\u306e\u6301\u5206\u8b72\u6e21<\/strong>\u3067\u3001\u58f2\u8cb7\u4ee5\u5916\u306e\u6709\u511f\u8b72\u6e21\u307e\u305f\u306f\u7121\u511f\u8b72\u6e21\u3067\u3042\u308a\u3001\u5f53\u4e8b\u8005\u304c\u4fa1\u683c\u306b\u5408\u610f\u3057\u306a\u3044\u5834\u5408\u3001\u7b2c107\u6761\u7b2c2\u9805d\u53f7\u306f\u3001\u53d6\u7de0\u5f79\u304c\u9078\u4efb\u3059\u308b<strong>\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u4ee5\u5916\u306e<\/strong>\u72ec\u7acb\u5c02\u9580\u5bb6\u304c\u5b9a\u3081\u308b\u4fa1\u5024\u3092\u516c\u6b63\u4fa1\u5024\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p><p>\u8a34\u8a1f\u3067\u306f\u3001\u4fa1\u5024\u8a55\u4fa1\u306f\u30b9\u30da\u30a4\u30f3\u300c\u6c11\u4e8b\u8a34\u8a1f\u6cd5\u300d\u306b\u57fa\u3065\u304f\u9451\u5b9a\u610f\u898b\u66f8\u3068\u3057\u3066\u63d0\u51fa\u3055\u308c\u307e\u3059\uff08<a href='\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7d4c\u6e08\u9451\u5b9a\/'>\u9451\u5b9a\u696d\u52d9<\/a>\u3092\u53c2\u7167\uff09\u3002\u5f53\u4e8b\u52d9\u6240\u304c\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u4fa1\u5024\u8a55\u4fa1\u3092\u53d7\u5631\u3059\u308b\u524d\u306b\u6cd5\u5f8b\u7b2c22\/2015\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u300d\uff08\u7b2c14\u6761\u301c\u7b2c16\u6761\uff09\u306e\u72ec\u7acb\u6027\u963b\u5bb3\u4e8b\u7531\u3092\u691c\u8a0e\u3057\u3001\u72ec\u7acb\u6027\u3092\u640d\u306a\u3046\u696d\u52d9\u306f\u304a\u5f15\u304d\u53d7\u3051\u3057\u307e\u305b\u3093\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\">\u4fa1\u5024\u306b\u3064\u3044\u3066\u5408\u610f\u306e\u306a\u3044\u51fa\u8cc7\u8005\u306e\u9000\u793e<\/th><td>LSC\u7b2c346\u6761\u30fb\u7b2c348\u6761\u306e2\u30fb\u7b2c353\u6761<\/td><td>\u5546\u696d\u767b\u8a18\u5b98\u304c\u9078\u4efb\u3059\u308b\u72ec\u7acb\u5c02\u9580\u5bb6\u304c\u516c\u6b63\u4fa1\u5024\u3092\u6c7a\u5b9a\u3002<\/td><\/tr><tr><th scope=\"row\">\u6709\u9650\u4f1a\u793e\u306b\u304a\u3051\u308b\u51fa\u8cc7\u8005\u306e\u9664\u540d<\/th><td>LSC\u7b2c350\u6761\u30fb\u7b2c353\u6761\u30fb\u7b2c355\u6761<\/td><td>\u72ec\u7acb\u5c02\u9580\u5bb6\u306b\u3088\u308b\u8a55\u4fa1\u3002\u4f1a\u793e\u306f\u5831\u916c\u306e\u6309\u5206\u76f8\u5f53\u984d\u3092\u6255\u623b\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/td><\/tr><tr><th scope=\"row\">\u72ec\u7acb\u5c02\u9580\u5bb6\u306e\u5831\u544a\u66f8<\/th><td>LSC\u7b2c354\u6761<\/td><td>\u4f1a\u793e\u306e\u60c5\u5831\u3078\u306e\u30a2\u30af\u30bb\u30b9\u3068\u3001\u9078\u4efb\u304b\u3089\u6700\u95772\u304b\u6708\u4ee5\u5185\u306e\u5831\u544a\u66f8\u4f5c\u6210\u3002\u516c\u8a3c\u4eba\u3092\u901a\u3058\u3066\u901a\u77e5\u3002<\/td><\/tr><tr><th scope=\"row\">\u6709\u9650\u4f1a\u793e\u6301\u5206\u306e\u7121\u511f\u8b72\u6e21\u307e\u305f\u306f\u58f2\u8cb7\u4ee5\u5916\u306e\u8b72\u6e21<\/th><td>LSC\u7b2c107\u6761\u7b2c2\u9805d\u53f7<\/td><td>\u5408\u610f\u304c\u306a\u3044\u5834\u5408\u3001\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u4ee5\u5916\u306e\u72ec\u7acb\u5c02\u9580\u5bb6\u304c\u516c\u6b63\u4fa1\u5024\u3092\u6c7a\u5b9a\u3002<\/td><\/tr><tr><th scope=\"row\">\u8a34\u8a1f\u3067\u4e89\u308f\u308c\u308b\u4fa1\u5024<\/th><td>\u300c\u6c11\u4e8b\u8a34\u8a1f\u6cd5\u300d\u7b2c335\u6761\u4ee5\u4e0b<\/td><td>\u4fa1\u5024\u8a55\u4fa1\u306f\u9451\u5b9a\u610f\u898b\u66f8\u3068\u3057\u3066\u63d0\u51fa\u3055\u308c\u3001\u9451\u5b9a\u4eba\u306f\u5be9\u7406\u306b\u51fa\u5ef7\u3067\u304d\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4649e90 elementor-widget elementor-widget-html\" data-id=\"4649e90\" 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>\u30c7\u30a3\u30b9\u30ab\u30a6\u30f3\u30c6\u30c3\u30c9\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5<\/h3><p>\u4e8b\u696d\u306e\u30d5\u30ea\u30fc\u30fb\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u4e88\u6e2c\u3057\u3001\u30ea\u30b9\u30af\u3092\u53cd\u6620\u3057\u305f\u5272\u5f15\u7387\u3067\u5272\u308a\u5f15\u304d\u307e\u3059\u3002\u7d99\u7d9a\u4fa1\u5024\u3068\u4e3b\u8981\u5909\u6570\u306e\u611f\u5fdc\u5ea6\u5206\u6790\u3092\u542b\u307f\u307e\u3059\u3002<\/p><\/div><div><h3>\u5e02\u5834\u30de\u30eb\u30c1\u30d7\u30eb<\/h3><p>\u898f\u6a21\u3001\u696d\u7a2e\u3001\u6d41\u52d5\u6027\u3067\u8abf\u6574\u3057\u305f\u4e0a\u5834\u4f01\u696d\u304a\u3088\u3073\u985e\u4f3c\u53d6\u5f15\u306e\u30de\u30eb\u30c1\u30d7\u30eb\u3068\u7167\u5408\u3057\u307e\u3059\u3002\u4e3b\u305f\u308b\u624b\u6cd5\u3068\u3057\u3066\u3082\u691c\u8a3c\u7528\u306e\u624b\u6cd5\u3068\u3057\u3066\u3082\u7528\u3044\u307e\u3059\u3002<\/p><\/div><div><h3>\u7d14\u8cc7\u7523\u6cd5<\/h3><p>\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u5e02\u5834\u4fa1\u5024\u306b\u4fee\u6b63\u3057\u305f\u7d14\u8cc7\u7523\u306e\u4fa1\u5024\u3067\u3001\u8cc7\u7523\u4fdd\u6709\u4f1a\u793e\u3001\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3001\u6e05\u7b97\u4e2d\u306e\u4f1a\u793e\u306b\u9069\u3057\u3066\u3044\u307e\u3059\u3002<\/p><\/div><div><h3>\u4f1a\u793e\u6cd5\u4e0a\u306e\u4fa1\u5024\u8a55\u4fa1<\/h3><p>\u51fa\u8cc7\u8005\u306e\u9000\u793e\u30fb\u9664\u540d\u3001\u6301\u5206\u8b72\u6e21\u3001\u5408\u4f75\u30fb\u5206\u5272\uff08\u4ea4\u63db\u6bd4\u7387\uff09\u3001\u4ed6\u793e\u3078\u306e\u51fa\u8cc7\u306b\u304a\u3051\u308b\u516c\u6b63\u4fa1\u5024\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u540c\u65cf\u4f1a\u793e\u306e\u305f\u3081\u306e\u4fa1\u5024\u8a55\u4fa1<\/h3><p>\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u5206\u5272\u3001\u682a\u4e3b\u69cb\u6210\u306e\u518d\u7de8\u306b\u304a\u3044\u3066\u3001\u3054\u5bb6\u65cf\u5168\u54e1\u304c\u7406\u89e3\u3067\u304d\u308b\u4fa1\u5024\u3092\u793a\u3057\u307e\u3059\u3002<\/p><\/div><div><h3>\u8a34\u8a1f\u30fb\u518d\u5efa\u306e\u305f\u3081\u306e\u4fa1\u5024\u8a55\u4fa1<\/h3><p>\u88c1\u5224\u30fb\u4ef2\u88c1\u624b\u7d9a\u3084\u3001\u518d\u5efa\u307e\u305f\u306f\u751f\u7523\u5358\u4f4d\u306e\u58f2\u5374\u306e\u904e\u7a0b\u3067\u7acb\u8a3c\u53ef\u80fd\u306a\u4fa1\u5024\u8a55\u4fa1\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-472a07f elementor-widget elementor-widget-html\" data-id=\"472a07f\" 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>\u76ee\u7684\u3068\u8a55\u4fa1\u57fa\u6e96\u65e5<\/h3><p>\u4fa1\u5024\u304c\u4f55\u306e\u305f\u3081\u306b\u5fc5\u8981\u304b\u3001\u3069\u306e\u6642\u70b9\u306e\u3082\u306e\u304b\u3001\u4f55\u3092\u8a55\u4fa1\u3059\u308b\u304b\uff08\u4f01\u696d\u3001\u4e8b\u696d\u3001\u6301\u5206\uff09\u3001\u8ab0\u304c\u5831\u544a\u66f8\u3092\u5229\u7528\u3059\u308b\u304b\u3092\u5b9a\u3081\u307e\u3059\u3002\u53d7\u5631\u524d\u306b\u72ec\u7acb\u6027\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p><\/li><li><b>02<\/b><h3>\u904e\u53bb\u5b9f\u7e3e\u3068\u4e8b\u696d\u306e\u5206\u6790<\/h3><p>\u76f4\u8fd1\u6570\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u691c\u8a0e\u3001\u5229\u76ca\u306e\u6b63\u5e38\u5316\u3001\u5e02\u5834\u30fb\u9867\u5ba2\u30fb\u7af6\u5408\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u9663\u3078\u306e\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u3092\u884c\u3044\u307e\u3059\u3002\u76ee\u5b89\uff1a1\u301c2\u9031\u9593\u3002<\/p><\/li><li><b>03<\/b><h3>\u4e88\u6e2c\u3068\u524d\u63d0<\/h3><p>\u7d4c\u55b6\u9663\u3068\u3068\u3082\u306b\u8ca1\u52d9\u4e88\u6e2c\u3092\u30ec\u30d3\u30e5\u30fc\u307e\u305f\u306f\u4f5c\u6210\u3057\u3001\u305d\u306e\u524d\u63d0\u3092\u696d\u754c\u30fb\u5e02\u5834\u30c7\u30fc\u30bf\u3068\u7167\u5408\u3057\u307e\u3059\u3002<\/p><\/li><li><b>04<\/b><h3>\u624b\u6cd5\u306e\u9069\u7528\u3068\u8abf\u6574<\/h3><p>\u76ee\u7684\u306b\u9069\u3057\u305f\u624b\u6cd5\u3067\u7b97\u5b9a\u3057\u3001\u624b\u6cd5\u9593\u3067\u6bd4\u8f03\u3057\u3001\u611f\u5fdc\u5ea6\u5206\u6790\u3092\u884c\u3063\u3066\u6839\u62e0\u3042\u308b\u4fa1\u5024\u30ec\u30f3\u30b8\u3092\u5b9a\u3081\u307e\u3059\u3002<\/p><\/li><li><b>05<\/b><h3>\u5831\u544a\u66f8\u3068\u8aac\u660e<\/h3><p>\u4fa1\u5024\u8a55\u4fa1\u5831\u544a\u66f8\u3092\u767a\u884c\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u51fa\u8cc7\u8005\u3001\u8cb7\u3044\u624b\u3001\u516c\u8a3c\u4eba\u3001\u767b\u8a18\u6240\u3001\u88c1\u5224\u6240\u3078\u306e\u8aac\u660e\u3068\u5831\u544a\u66f8\u306e\u8ffd\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-babe124 elementor-widget elementor-widget-html\" data-id=\"babe124\" 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\u301c5\u5e74\u5ea6\u306e\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u3068\u3001\u3042\u308b\u5834\u5408\u306f\u76e3\u67fb\u5831\u544a\u66f8\u3002<\/li><li>\u3067\u304d\u308b\u3060\u3051\u76f4\u8fd1\u306e\u65e5\u4ed8\u306b\u304a\u3051\u308b\u5f53\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u3002<\/li><li>\u58f2\u4e0a\u3001\u5229\u76ca\u7387\u3001\u6295\u8cc7\u306e\u524d\u63d0\u3092\u542b\u3080\u4e88\u7b97\u3068\u4e8b\u696d\u8a08\u753b\u3002<\/li><li>\u6709\u5229\u5b50\u8ca0\u50b5\u3001\u73fe\u9810\u91d1\u3001\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306e\u660e\u7d30\u3002<\/li><li>\u4e0d\u52d5\u7523\u305d\u306e\u4ed6\u306e\u91cd\u8981\u306a\u8cc7\u7523\u306e\u9451\u5b9a\u8a55\u4fa1\u307e\u305f\u306f\u5e02\u5834\u4fa1\u5024\uff08\u3042\u308b\u5834\u5408\uff09\u3002<\/li><li>\u5b9a\u6b3e\u3001\u51fa\u8cc7\u8005\u9593\u5951\u7d04\u3001\u6301\u5206\u306e\u8b72\u6e21\u307e\u305f\u306f\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u5408\u610f\u3002<\/li><li>\u4e3b\u8981\u9867\u5ba2\u3001\u91cd\u8981\u306a\u5951\u7d04\u3001\u5f93\u696d\u54e1\u69cb\u6210\u306b\u95a2\u3059\u308b\u60c5\u5831\u3002<\/li><\/ul><\/div><div><h3>\u304a\u5c4a\u3051\u3059\u308b\u6210\u679c\u7269<\/h3><ul><li>\u76ee\u7684\u3001\u57fa\u6e96\u65e5\u3001\u624b\u6cd5\u3001\u524d\u63d0\u3001\u60c5\u5831\u6e90\u3001\u4fa1\u5024\u307e\u305f\u306f\u4fa1\u5024\u30ec\u30f3\u30b8\u306e\u7d50\u8ad6\u3092\u8a18\u8f09\u3057\u305f\u4fa1\u5024\u8a55\u4fa1\u5831\u544a\u66f8\u3002<\/li><li>\u4e3b\u8981\u5909\u6570\u306e\u611f\u5fdc\u5ea6\u5206\u6790\u3092\u542b\u3080\u8a55\u4fa1\u30e2\u30c7\u30eb\u3002<\/li><li>\u51fa\u8cc7\u8005\u3001\u6295\u8cc7\u5bb6\u3001\u305d\u306e\u4ed6\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u5411\u3051\u306e\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30fb\u30b5\u30de\u30ea\u30fc\u3002<\/li><li>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u9451\u5b9a\u610f\u898b\u66f8\u3068\u3057\u3066\u306e\u5229\u7528\u306b\u5408\u308f\u305b\u305f\u5831\u544a\u66f8\u306e\u8abf\u6574\u3068\u88c1\u5224\u6240\u3067\u306e\u8ffd\u8a8d\u3002<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ae8e46 elementor-widget elementor-widget-html\" data-id=\"9ae8e46\" 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-4608b6f ca-faq elementor-widget elementor-widget-accordion\" data-id=\"4608b6f\" 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-7341\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7341\" 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 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class=\"elementor-element elementor-element-4a755ee elementor-widget elementor-widget-html\" data-id=\"4a755ee\" 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-2010-10544\" target=\"_blank\" rel=\"noopener\">\u7acb\u6cd5\u7684\u52c5\u4ee4\u7b2c1\/2010\u53f7\u300c\u8cc7\u672c\u4f1a\u793e\u6cd5\u300d\u7d71\u5408\u7248\uff08\u7b2c107\u6761\u3001\u7b2c346\u6761\u3001\u7b2c348\u6761\u306e2\u3001\u7b2c350\u6761\u3001\u7b2c353\u6761\u301c\u7b2c355\u6761\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\uff08\u7b2c14\u6761\u301c\u7b2c16\u6761\u3001\u72ec\u7acb\u6027\uff09<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323\" target=\"_blank\" rel=\"noopener\">2000\u5e741\u67087\u65e5\u6cd5\u5f8b\u7b2c1\/2000\u53f7\u300c\u6c11\u4e8b\u8a34\u8a1f\u6cd5\u300d\uff08\u7b2c335\u6761\u4ee5\u4e0b\uff09<\/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-8d11f56 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"8d11f56\" 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 \u7d4c\u55b6\u96e3\u306e\u4f01\u696d\u3068\u7d44\u7e54\u518d\u7de8<\/small><b>\u50b5\u6a29\u306e\u76f8\u6bba\u306b\u3088\u308b\u5897\u8cc7\uff1aLSC\u7b2c301\u6761\u306b\u57fa\u3065\u304f\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8<\/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-5ffc61a e-con-full ca-sec e-flex e-con e-parent\" data-id=\"5ffc61a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ec8f28 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"5ec8f28\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-74932b7 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"74932b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3572681 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"3572681\" 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-fe3ff1f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"fe3ff1f\" 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-c87f44f e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"c87f44f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-3b74f6e e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3b74f6e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f8c897b elementor-widget elementor-widget-html\" data-id=\"f8c897b\" 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\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca9168b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ca9168b\" 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\">\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5cfa84 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b5cfa84\" 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>\u4f01\u696d\u306e\u58f2\u8cb7\u3084\u4e8b\u696d\u518d\u7de8\u306b\u304a\u3051\u308b\u7dbf\u5bc6\u306a\u5206\u6790\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-872ce14 elementor-widget elementor-widget-html\" data-id=\"872ce14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span>\u7a0e\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span>\u52b4\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9<\/span><span>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u3001\u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ac069 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"03ac069\" 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-ac03143 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ac03143\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u4e8b\u696d\u5b58\u7d9a\u8a08\u753b\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f0522d elementor-widget elementor-widget-html\" data-id=\"1f0522d\" 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 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b6db5 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f6b6db5\" 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\">\u4e8b\u696d\u5b58\u7d9a\u53ef\u80fd\u6027\u8a08\u753b<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb956a8 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"cb956a8\" 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>\u4e8b\u696d\u8a08\u753b\u306e\u8a55\u4fa1\u3068\u7d4c\u6e08\u30fb\u8ca1\u52d9\u9762\u304b\u3089\u306e\u5b58\u7d9a\u53ef\u80fd\u6027\u5206\u6790\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c845eaa elementor-widget elementor-widget-html\" data-id=\"c845eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u8ca1\u52d9\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0<\/span><span>\u4e8b\u696d\u8a08\u753b<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c98229 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3c98229\" 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-60a357f e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"60a357f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u7d4c\u55b6\u6226\u7565\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-007b939 elementor-widget elementor-widget-html\" data-id=\"007b939\" 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\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa02165 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"aa02165\" 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\">\u7d4c\u55b6\u6226\u7565\u3068\u7ba1\u7406<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1f3df5 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f1f3df5\" 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>\u500b\u5225\u306e\u30cb\u30fc\u30ba\u306b\u5fdc\u3058\u305f\u6226\u7565\u7acb\u6848\u306e\u305f\u3081\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c437536 elementor-widget elementor-widget-html\" data-id=\"c437536\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u8ca1\u52d9\u30fb\u6226\u7565\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<\/span><span>\u5185\u90e8\u7d71\u5236\u306e\u5c0e\u5165<\/span><span>\u696d\u52d9\u624b\u9806\u66f8\u306e\u4f5c\u6210<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0dd6ab8 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0dd6ab8\" 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-12f61a9 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"12f61a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b39d9c2 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b39d9c2\" 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-298836b ca-h2 elementor-widget elementor-widget-heading\" data-id=\"298836b\" 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\">\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\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-5639dec ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5639dec\" 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-94e1e5d e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"94e1e5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d88701 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"8d88701\" 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 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