{"id":263,"date":"2025-07-17T22:26:55","date_gmt":"2025-07-17T13:26:55","guid":{"rendered":"https:\/\/www.cfo.jp\/fass\/?page_id=263"},"modified":"2026-05-28T10:27:56","modified_gmt":"2026-05-28T01:27:56","slug":"itohchu","status":"publish","type":"page","link":"https:\/\/www.cfo.jp\/fass\/fass_exam\/casestudy\/itohchu\/","title":{"rendered":"\u4f0a\u85e4\u5fe0\u5546\u4e8b"},"content":{"rendered":"<style>\r\n.dis_pc{\r\ndisplay:block;\r\n}\r\n.dis_sp{\r\ndisplay:none;\r\n}\r\n\r\n@media screen and (max-width: 767px) {\r\n.dis_pc{\r\ndisplay:none;\r\n}\r\n.dis_sp{\r\ndisplay:block;\r\n}\r\n}\r\n<\/style>\r\n\r\n<section class=\"seq_detail\">\r\n<div class=\"inner\">\r\n<h2>FASS\u691c\u5b9a\u3000\u5c0e\u5165\u4e8b\u4f8b \u301c\u4f0a\u85e4\u5fe0\u5546\u4e8b\u301c<\/h2>\r\n<div class=\"main_image dis_pc\" style=\"max-width:1040px;\">\r\n<img decoding=\"async\" src=\"https:\/\/www.cfo.jp\/fass\/assets\/img\/fass_exam\/casestudy\/fass_exam_casestudy_itohchu.png\" alt=\"\u4f0a\u85e4\u5fe0\u5546\u4e8b\">\r\n<\/div>\r\n<div class=\"main_image small dis_sp\">\r\n<div>\r\n<img decoding=\"async\" src=\"https:\/\/www.cfo.jp\/fass\/assets\/img\/fass_exam\/casestudy\/fass_exam_casestudy_itohchu_sp.png\" alt=\"\u4f0a\u85e4\u5fe0\u5546\u4e8b\">\r\n<\/div>\r\n<\/div>\r\n<ul class=\"qa_list\">\r\n<li class=\"qa_item\">\r\n<p class=\"question\">\u4f0a\u85e4\u5fe0\u5546\u4e8b\u306e\u7d4c\u7406\u8ca1\u52d9\u4eba\u6750\u306e\u80b2\u6210\u65b9\u91dd\u3084\u30ad\u30e3\u30ea\u30a2\u30d7\u30e9\u30f3\u306b\u3064\u3044\u3066\u304a\u805e\u304b\u305b\u304f\u3060\u3055\u3044<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">CFO\u5019\u88dc\u80b2\u6210\u306b\u5411\u3051\u305f\u6a2a\u65ad\u7684\u306a\u4eba\u6750\u80b2\u6210\u3092\u63a8\u9032<\/p>\r\n<p class=\"text\">\u5f53\u793e\u3067\u306f\u3001\u5c06\u6765\u7684\u306bCFO\u3092\u62c5\u3044\u3046\u308b\u4eba\u6750\u306e\u80b2\u6210\u3092\u898b\u636e\u3048\u3001\u7d4c\u7406\u30fb\u8ca1\u52d9\u30fb\u4e0e\u4fe1\u30ea\u30b9\u30af\u7ba1\u7406\u30fb\u4e8b\u696d\u7ba1\u7406\uff08\u6295\u8cc7\u5224\u65ad\uff09\u3068\u3044\u3063\u305f\u9818\u57df\u3092\u6a2a\u65ad\u7684\u306b\u7406\u89e3\u30fb\u5b9f\u8df5\u3067\u304d\u308b\u300c\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u5206\u91ce\u306e\u30b8\u30a7\u30cd\u30e9\u30ea\u30b9\u30c8\u80b2\u6210\u300d\u3092\u57fa\u672c\u65b9\u91dd\u3068\u3057\u3066\u3044\u307e\u3059\u3002CFO\u5098\u4e0b\u306e\u7d44\u7e54\u5185\u3067\u3053\u308c\u3089\u8907\u6570\u306e\u9818\u57df\u30922\u301c3\u5e74\u3054\u3068\u306b\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u3059\u308b\u4ed5\u7d44\u307f\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u5e45\u5e83\u3044\u5b9f\u52d9\u7d4c\u9a13\u3092\u65e9\u671f\u306b\u7a4d\u307e\u305b\u308b\u3053\u3068\u3092\u91cd\u8996\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p class=\"text\">\u4e00\u65b9\u3067\u3001\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u308a\u7d4c\u9a13\u304c\u65ad\u7247\u5316\u3059\u308b\u8ab2\u984c\u3082\u3042\u308b\u305f\u3081\u3001\u5b9f\u52d9\u3067\u88dc\u3044\u304d\u308c\u306a\u3044\u77e5\u8b58\u306e\u30ae\u30e3\u30c3\u30d7\u3092\u57cb\u3081\u308b\u4ed5\u7d44\u307f\u3068\u3057\u3066\u3001\u4f53\u7cfb\u7684\u306a\u6559\u80b2\u30fb\u7814\u4fee\u306e\u6574\u5099\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30d3\u30b8\u30cd\u30b9\u30a8\u30ad\u30b9\u30d1\u30fc\u30c8\u8077\uff08BX\u8077\uff09\u306b\u304a\u3044\u3066\u3082\u7d4c\u7406\u8ca1\u52d9\u30b9\u30ad\u30eb\u3092\u91cd\u8996\u3057\u3001\u6607\u683c\u8981\u4ef6\u306b\u7d44\u307f\u8fbc\u3080\u306a\u3069\u3001\u5168\u793e\u7684\u306a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30ea\u30c6\u30e9\u30b7\u30fc\u306e\u5e95\u4e0a\u3052\u306b\u3082\u53d6\u308a\u7d44\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\r\n<\/div>\r\n<\/li>\r\n<li class=\"qa_item\">\r\n<p class=\"question\">\u5fa1\u793e\u306f\u3001\u9577\u5e74FASS\u3092\u6d3b\u7528\u3057\u305f\u4eba\u6750\u80b2\u6210\u306b\u53d6\u308a\u7d44\u307e\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u53d7\u691c\u306e\u304d\u3063\u304b\u3051\u3084\u76ee\u7684\u306f\u4f55\u3067\u3059\u304b\uff1f<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">\u5b9f\u52d9\u3067\u88dc\u3048\u306a\u3044\u77e5\u8b58\u3092\u4f53\u7cfb\u7684\u306b\u7fd2\u5f97\u3055\u305b\u308b\u305f\u3081\u5c0e\u5165<\/p>\r\n<p class=\"text\">FASS\u691c\u5b9a\u306f10\u5e74\u4ee5\u4e0a\u524d\u304b\u3089\u5c0e\u5165\u3057\u3066\u304a\u308a\u3001\u4e3b\u306a\u76ee\u7684\u306f\u3001\u5b9f\u52d9\u3060\u3051\u3067\u306f\u7fd2\u5f97\u3057\u304d\u308c\u306a\u3044\u30b8\u30a7\u30cd\u30e9\u30eb\u306a\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u77e5\u8b58\u3092\u4f53\u7cfb\u7684\u306b\u8eab\u306b\u3064\u3051\u3055\u305b\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u5f53\u793e\u3067\u306f\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u308a\u591a\u69d8\u306a\u696d\u52d9\u3092\u7d4c\u9a13\u3057\u307e\u3059\u304c\u3001OJT\u3060\u3051\u3067\u306f\u7d4c\u9a13\u3057\u305f\u9818\u57df\u306b\u77e5\u8b58\u304c\u504f\u308a\u304c\u3061\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3069\u306e\u90e8\u7f72\u306b\u7570\u52d5\u3057\u3066\u3082\u4e00\u5b9a\u306e\u57fa\u790e\u77e5\u8b58\u3092\u6301\u3063\u305f\u72b6\u614b\u3067\u696d\u52d9\u306b\u81e8\u3081\u308b\u3088\u3046\u3001\u5171\u901a\u57fa\u76e4\u3068\u3057\u3066FASS\u3092\u6d3b\u7528\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p class=\"text\">\u307e\u305f\u3001\u82e5\u624b\u793e\u54e1\u306b\u5bfe\u3057\u3066\u306f\u5165\u793e4\u5e74\u76ee\u307e\u3067\u306b\u53d7\u691c\u3057\u3001\u4e00\u5b9a\u6c34\u6e96\u306b\u5230\u9054\u3059\u308b\u3053\u3068\u3092\u63a8\u5968\u3059\u308b\u3053\u3068\u3067\u3001\u65e9\u671f\u306e\u57fa\u790e\u529b\u5f37\u5316\u3092\u56f3\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<\/div>\r\n<\/li>\r\n<li class=\"qa_item\">\r\n<p class=\"question\">FASS\u691c\u5b9a\u6d3b\u7528\u306e\u6210\u679c\u306b\u306f\u3069\u3093\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">\u7570\u52d5\u5148\u3067\u3082\u901a\u7528\u3059\u308b\u57fa\u790e\u529b\u3092\u5099\u3048\u9069\u5fdc\u3092\u4fc3\u9032<\/p>\r\n<p class=\"text\">FASS\u306e\u52b9\u679c\u306f\u77ed\u671f\u7684\u306b\u9855\u5728\u5316\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e2d\u9577\u671f\u7684\u306b\u306f\u4eba\u6750\u306e\u57fa\u790e\u529b\u306e\u5e95\u4e0a\u3052\u306b\u5bc4\u4e0e\u3057\u3066\u3044\u308b\u3068\u611f\u3058\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u3088\u308a\u65b0\u305f\u306a\u9818\u57df\u306b\u7570\u52d5\u3057\u305f\u969b\u306b\u3001\u300c\u5b9f\u52d9\u7d4c\u9a13\u306f\u306a\u3044\u304c\u77e5\u8b58\u306f\u3042\u308b\u300d\u3068\u3044\u3046\u72b6\u614b\u3092\u4f5c\u308c\u308b\u70b9\u304c\u5927\u304d\u306a\u6210\u679c\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u65b0\u3057\u3044\u90e8\u7f72\u3078\u306e\u9069\u5fdc\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u3001\u696d\u52d9\u306e\u7acb\u3061\u4e0a\u304c\u308a\u304c\u65e9\u304f\u306a\u308b\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p class=\"text\">\u307e\u305f\u3001\u793e\u5185\u3067\u306e\u53d7\u691c\u8005\u3082\u5897\u3048\u3001\u73fe\u5728\u3067\u306f\u793e\u54e1\u306e\u7d04\u534a\u6570\u304c\u53d7\u691c\u7d4c\u9a13\u3092\u6301\u3064\u306a\u3069\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u77e5\u8b58\u306e\u5171\u901a\u8a00\u8a9e\u3068\u3057\u3066\u4e00\u5b9a\u306e\u6d78\u900f\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\r\n<\/div>\r\n<\/li>\r\n<li class=\"qa_item\">\r\n<p class=\"question\">FASS\u691c\u5b9a\u3092\u3001\u5fa1\u793e\u306e\u6607\u683c\u8981\u4ef6\u306b\u7d44\u307f\u8fbc\u3093\u3060\u6d3b\u7528\u306f\u3055\u308c\u3066\u3044\u307e\u3059\u304b\uff1f<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">\u8077\u7a2e\u5225\u306b\u6607\u683c\u8981\u4ef6\u3084\u30b9\u30ad\u30eb\u8a55\u4fa1\u6307\u6a19\u3068\u3057\u3066\u6d3b\u7528<\/p>\r\n<p class=\"text\">\u7dcf\u5408\u8077\u306b\u3064\u3044\u3066\u306f\u3001FASS\u691c\u5b9a\u306f\u6607\u683c\u8981\u4ef6\u3068\u306f\u3057\u3066\u304a\u3089\u305a\u3001\u3042\u304f\u307e\u3067\u30b9\u30ad\u30eb\u306e\u76ee\u5b89\u3084\u672c\u4eba\u306e\u6c17\u3065\u304d\u3092\u4fc3\u3059\u305f\u3081\u306e\u30c4\u30fc\u30eb\u3068\u3057\u3066\u6d3b\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u30d3\u30b8\u30cd\u30b9\u30a8\u30ad\u30b9\u30d1\u30fc\u30c8\u8077\uff08BX\u8077\uff09\u306b\u304a\u3044\u3066\u306f\u6607\u683c\u8981\u4ef6\u306b\u7d44\u307f\u8fbc\u3093\u3067\u304a\u308a\u3001\u4e0a\u4f4d\u30e9\u30f3\u30af\u3078\u306e\u6607\u683c\u306b\u306fFASS\u691c\u5b9a\u3067\u4e00\u5b9a\u6c34\u6e96\u306e\u70b9\u6570\u3092\u53d6\u5f97\u3059\u308b\u7b49\u304c\u5fc5\u9808\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p class=\"text\">\u3053\u306e\u3088\u3046\u306b\u8077\u7a2e\u306b\u5fdc\u3058\u3066\u4f4d\u7f6e\u3065\u3051\u3092\u5909\u3048\u306a\u304c\u3089\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30b9\u30ad\u30eb\u306e\u5e95\u4e0a\u3052\u3092\u56f3\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<\/div>\r\n<\/li>\r\n<li class=\"qa_item\">\r\n<p class=\"question\">\u5fa1\u793e\u5185\u3067\u306e\u4ed6\u306e\u8a66\u9a13\u7b49\u306e\u6d3b\u7528\u52b9\u679c\u3068\u6bd4\u8f03\u3057\u3066\u3001FASS\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u7279\u5fb4\u304c\u3042\u308b\u3068\u611f\u3058\u307e\u3059\u304b\uff1f<\/p>\r\n<div class=\"answer_area\">\r\n<p class=\"answer\">\u5c02\u9580\u4eba\u6750\u306e\u57fa\u76e4\u5f37\u5316\u306b\u8cc7\u3059\u308b\u4f53\u7cfb\u7684\u306a\u8a66\u9a13\u3068\u3057\u3066\u6d3b\u7528<\/p>\r\n<p class=\"text\">\u793e\u5185\u306b\u3082\u8ca1\u52d9\u30fb\u7d4c\u7406\u306b\u95a2\u3059\u308b\u8a66\u9a13\u5236\u5ea6\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u55b6\u696d\u8077\u306a\u3069\u3082\u5bfe\u8c61\u3068\u3059\u308b\u305f\u3081\u5185\u5bb9\u306f\u57fa\u790e\u7684\u306a\u3082\u306e\u306b\u7559\u307e\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067FASS\u306f\u3001\u8ca1\u52d9\u8cac\u4efb\u8005\u3068\u3057\u3066\u6c42\u3081\u3089\u308c\u308b\u77e5\u8b58\u9818\u57df\u3092\u3088\u308a\u5e83\u304f\u30fb\u4f53\u7cfb\u7684\u306b\u30ab\u30d0\u30fc\u3057\u3066\u304a\u308a\u3001\u5b9f\u52d9\u3092\u62c5\u3046\u4eba\u6750\u306b\u3068\u3063\u3066\u306f\u3001\u3088\u308a\u5b9f\u8df5\u7684\u304b\u3064\u7db2\u7f85\u6027\u306e\u9ad8\u3044\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p 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