{"id":2235,"date":"2026-09-28T09:40:00","date_gmt":"2026-09-28T07:40:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=2235"},"modified":"2026-10-27T17:52:40","modified_gmt":"2026-10-27T16:52:40","slug":"%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","status":"publish","type":"post","link":"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\/","title":{"rendered":"\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"},"content":{"rendered":"<div class=\"ca-answer\"><b 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href=\"\/ja\/\u30b5\u30fc\u30d3\u30b9\/\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\/\">\u5e74\u6b21\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210<\/a>\u30b5\u30fc\u30d3\u30b9\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u6cd5\u5f8b\u7b2c5\/2025\u53f7\u306b\u3088\u308b\u6539\u6b63\u70b9<\/h2>\n<p>\u6cd5\u5f8b\u7b2c5\/2025\u53f7\uff08BOE-A-2025-11959\uff09\u306f\u30012025\u5e746\u67081\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3001\u7acb\u6cd5\u7684\u547d\u4ee4\u7b2c2\/2015\u53f7\u306e\u8907\u6570\u306e\u6761\u6587\u3092\u6539\u6b63\u3057\u307e\u3057\u305f\u3002\u7d71\u5408\u7248\u306e\u6ce8\u8a18\u306b\u3088\u308c\u3070\u3001\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u7b2c91\u67613\u9805\u304a\u3088\u307314\u9805\uff08\u4f4f\u5b85\u5354\u540c\u7d44\u5408\u3068\u30b3\u30ec\u30af\u30c6\u30a3\u30d6\u30cf\u30a6\u30b8\u30f3\u30b0\u306e\u76ee\u7684\uff09\u3002<\/li>\n<li>\u7b2c63\u67618\u9805\u3078\u306e\u65b0\u305f\u306a\u6bb5\u843d\u306e\u8ffd\u52a0\uff08\u8ca1\u52d9\u8af8\u8868\u306e\u63d0\u51fa\uff09\u3002<\/li>\n<li>\u7b2c74\u67611\u9805\uff08\u76e3\u67fb\u4eba\u304c\u691c\u8a3c\u3057\u305f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3088\u308b\u6700\u4f4e\u51fa\u8cc7\u91d1\u306e\u6e1b\u984d\uff09\u3002<\/li>\n<li>\u793e\u4f1a\u7684\u30a4\u30cb\u30b7\u30a2\u30c6\u30a3\u30d6\u5354\u540c\u7d44\u5408\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\u898f\u5b9a\u3002<\/li>\n<\/ul>\n<p>\u305d\u306e\u5f8c\u3001\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u653f\u5e9c\u306e\u7a0e\u5236\u30fb\u884c\u653f\u8ca1\u52d9\u7ba1\u7406\u30fb\u7d44\u7e54\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u3092\u5b9a\u3081\u305f2026\u5e747\u670831\u65e5\u6cd5\u5f8b\u7b2c5\/2026\u53f7\uff08BOE-A-2026-19331\uff09\u304c\u30012026\u5e748\u670811\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u5225\u306e\u6539\u6b63\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u53c2\u7167\u3057\u305f\u7d71\u5408\u7248\u306b\u3088\u308c\u3070\u3001\u3044\u305a\u308c\u306e\u6cd5\u5f8b\u3082\u7b2c50\u6761\u304a\u3088\u3073\u7b2c91\u676113\u9805\u306e\u76e3\u67fb\u306e\u30b1\u30fc\u30b9\u306f\u5909\u66f4\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h2>\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/h2>\n<h3>\u5c0f\u898f\u6a21\u306a\u5354\u540c\u7d44\u5408\u3067\u3082\u76e3\u67fb\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u306f\u3044\u3002\u4fe1\u7528\u90e8\u9580\u3001\u5c11\u6570\u7d44\u5408\u54e1\u306e\u8acb\u6c42\u3001\u5b9a\u6b3e\u3001\u4f4f\u5b85\u5354\u540c\u7d44\u5408\u306e\u30b1\u30fc\u30b9\u3001\u76e3\u67fb\u95a2\u9023\u6cd5\u4ee4\u4e0a\u306e\u88dc\u52a9\u91d1\u30fb\u516c\u5171\u5951\u7d04\u306e\u30b1\u30fc\u30b9\u306f\u3001\u3044\u305a\u308c\u3082\u898f\u6a21\u306b\u5de6\u53f3\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5354\u540c\u7d44\u5408\u306e\u76e3\u67fb\u4eba\u306f\u8ab0\u304c\u9078\u4efb\u3057\u307e\u3059\u304b\uff1f<\/h3>\n<p>\u7dcf\u4f1a\u304c\u5c02\u5c5e\u7684\u304b\u3064\u59d4\u4efb\u3067\u304d\u306a\u3044\u6a29\u9650\u3068\u3057\u3066\u9078\u4efb\u3057\u307e\u3059\u3002\u5c11\u6570\u7d44\u5408\u54e1\u304c\u76e3\u67fb\u3092\u8acb\u6c42\u3057\u305f\u5834\u5408\u306f\u3001\u5354\u540c\u7d44\u5408\u767b\u8a18\u6240\u304c\u9078\u4efb\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u5b85\u5354\u540c\u7d44\u5408\u306f\u3044\u3064\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3079\u304d\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u306b\u52a0\u3048\u3001\u4f4f\u5b85\u306e\u5272\u5f53\u3066\u307e\u305f\u306f\u8b72\u6e21\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u958b\u767a\u4e2d\u306e\u4f4f\u5b85\u30fb\u5e97\u8217\u304c50\u6238\u3092\u8d85\u3048\u308b\u4e8b\u696d\u5e74\u5ea6\u3001\u8907\u6570\u306e\u671f\u307e\u305f\u306f\u958b\u767a\u6848\u4ef6\u304c\u3042\u308b\u4e8b\u696d\u5e74\u5ea6\u3001\u7406\u4e8b\u4f1a\u5916\u306e\u8005\u306b\u7d4c\u55b6\u6a29\u9650\u3092\u4ed8\u4e0e\u3057\u3066\u3044\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u3059\u3002<\/p>\n<h2>\u516c\u5f0f\u60c5\u5831\u6e90<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=DOGV-r-2015-90416\" target=\"_blank\" rel=\"noopener\">\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u653f\u5e9c\u8a55\u8b70\u4f1a\uff08Consell\uff092015\u5e745\u670815\u65e5\u7acb\u6cd5\u7684\u547d\u4ee4\u7b2c2\/2015\u53f7\u300c\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u5354\u540c\u7d44\u5408\u6cd5\u300d\u7d71\u5408\u7248\uff08BOE.es\u63b2\u8f09\u306e\u7d71\u5408\u7248\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2025-11959\" target=\"_blank\" rel=\"noopener\">\u30d0\u30ec\u30f3\u30b7\u30a2\u5dde\u653f\u5e9c\u306e\u7a0e\u5236\u30fb\u884c\u653f\u8ca1\u52d9\u7ba1\u7406\u30fb\u7d44\u7e54\u306b\u95a2\u3059\u308b\u63aa\u7f6e\u3092\u5b9a\u3081\u305f2025\u5e745\u670830\u65e5\u6cd5\u5f8b\u7b2c5\/2025\u53f7\uff08BOE-A-2025-11959\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-20034\" target=\"_blank\" rel=\"noopener\">2010\u5e7412\u670821\u65e5\u7701\u4ee4EHA\/3360\/2010\u300c\u5354\u540c\u7d44\u5408\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u6e96\u300d<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">\u52c5\u4ee4\u7b2c2\/2021\u53f7\u300c\u4f1a\u8a08\u76e3\u67fb\u6cd5\u65bd\u884c\u898f\u5247\u300d<\/a><\/li>\n<\/ul>\n<p>\u5fa1\u793e\u306e\u5354\u540c\u7d44\u5408\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>\u304c\u5fc5\u8981\u306a\u5834\u5408\u3084\u3001\u76e3\u67fb\u7fa9\u52d9\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001<a href=\"\/ja\/\u304a\u554f\u3044\u5408\u308f\u305b\/\">\u5f53\u4e8b\u52d9\u6240\u306e\u30c1\u30fc\u30e0\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/a>\u3002\u5f53\u4e8b\u52d9\u6240\u306f\u30a2\u30ea\u30ab\u30f3\u30c6\u3092\u62e0\u70b9\u306b\u770c\u5185\u5168\u57df\u306e\u4e8b\u696d\u4f53\u3092\u652f\u63f4\u3057\u3066\u3044\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"\/ja\/\u30a2\u30ea\u30ab\u30f3\u30c6\u76e3\u67fb\u4eba\/\">\u30a2\u30ea\u30ab\u30f3\u30c6\u306e\u76e3\u67fb\u4eba<\/a>\u304a\u3088\u3073<a href=\"\/ja\/\u30d0\u30ec\u30f3\u30b7\u30a2\u76e3\u67fb\u4eba\/\">\u30d0\u30ec\u30f3\u30b7\u30a2\u306e\u76e3\u67fb\u4eba<\/a>\u306e\u30da\u30fc\u30b8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u5730\u65b9\u81ea\u6cbb\u4f53\u3068\u95a2\u308f\u308a\u306e\u3042\u308b\u4e8b\u696d\u4f53\u306e\u5834\u5408\u306f\u3001<a 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