{"id":102064,"date":"2016-07-20T09:57:06","date_gmt":"2016-07-20T00:57:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=102064"},"modified":"2016-07-19T22:07:47","modified_gmt":"2016-07-19T13:07:47","slug":"corporation-report-68","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-68\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306e\u898b\u76f4\u3057\u300d\u306b\u95a2\u3059\u308b\u6539\u6b63\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u304c\u516c\u8868\uff5e\u300c\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u300d\u306b\u3064\u3044\u3066\u660e\u78ba\u5316\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306e\u898b\u76f4\u3057\u300d\u306b\u95a2\u3059\u308b\u6539\u6b63\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u300c\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u300d\u306b\u3064\u3044\u3066\u660e\u78ba\u5316\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u9be8\u5ca1\u3000\u5065\u592a\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/kaisei\/160628\/index.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u305d\u3053\u3067\u672c\u7a3f\u3067\u306f\u3001\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u516c\u8868\u3055\u308c\u305f\u901a\u9054\u306b\u57fa\u3065\u304d\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3059\u308b\uff08\u6587\u4e2d\u610f\u898b\u306b\u308f\u305f\u308b\u90e8\u5206\u306f\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308b\u70b9\u3001\u3042\u3089\u304b\u3058\u3081\u7533\u3057\u6dfb\u3048\u308b\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621028\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u300e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306e\u898b\u76f4\u3057\u300f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\">\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306e\u898b\u76f4\u3057\u300d\uff08\u5168\uff12\u56de\uff09<\/h4><div class=\"toggle_content toggle_\">\n<ul>\n<li><a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6539\u6b63\u524d\u306e\u53d6\u6271\u3044\u3068\u904e\u53bb\u306e\u6539\u6b63\u7d4c\u7def\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-421\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u6539\u6b63\u524d\u306e\u53d6\u6271\u3044\u3068\u904e\u53bb\u306e\u6539\u6b63\u7d4c\u7def<\/a><\/li>\n<li><a title=\"\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306e\u898b\u76f4\u3057\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\uff08\u30ea\u30b9\u30c8\u30ea\u30af\u30c6\u30c3\u30c9\u30fb\u30b9\u30c8\u30c3\u30af\uff09\u53ca\u3073\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u306b\u4fc2\u308b\u6539\u6b63\u4e8b\u9805\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-423\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\uff08\u30ea\u30b9\u30c8\u30ea\u30af\u30c6\u30c3\u30c9\u30fb\u30b9\u30c8\u30c3\u30af\uff09\u53ca\u3073\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u306b\u4fc2\u308b\u6539\u6b63\u4e8b\u9805<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u300d\u3092\u53d6\u308a\u4e0a\u3052\u305f\u4e0b\u8a18\u62d9\u7a3f\uff08\u901f\u5831\u89e3\u8aac\uff09\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b\u3000<\/strong><span style=\"font-size: 12px;\">\uff082016.7.15\uff09<\/span><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u901a\u9054\u6539\u6b63\u306b\u3088\u308a\u300c\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u300d\u3092\u6574\u5099\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-54\/\" target=\"_blank\">\u56fd\u7a0e\u5e81\u3001\u901a\u9054\u6539\u6b63\u306b\u3088\u308a\u300c\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u300d\u3092\u6574\u5099<\/a><\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u65b0\u305f\u306b\u516c\u8868\u3055\u308c\u305f\u901a\u9054<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u901a\u9054\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-hojin-yakuin1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102066\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-hojin-yakuin1-1.png\" alt=\"\u5206 \u985e \u901a\u9054\u756a\u53f7 \u5185 \u5bb9 \u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e (\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f) 9\uff0d2\uff0d15\u306e2 \u904e\u53bb\u306e\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u3082\u306e \u5229\u76ca\u9023\u52d5\u7d66\u4e0e 9\uff0d2\uff0d17\u306e2 \u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u306e\u610f\u7fa9 9\uff0d2\uff0d17\u306e3 \u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u306b\u542b\u307e\u308c\u308b\u3082\u306e\" width=\"902\" height=\"218\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u65b0\u8a2d\u3055\u308c\u305f\u901a\u9054\u306e\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u904e\u53bb\u306e\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u3082\u306e<span style=\"font-size: 12px;\">\uff08\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d15\u306e\uff12\uff09<\/span><\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5f79\u54e1\u306e\u904e\u53bb\u306e\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u751f\u305a\u308b\u50b5\u6a29\u306b\u4fc2\u308b\u50b5\u52d9\u3092\u5c65\u884c\u3059\u308b\u305f\u3081\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306f\u3001\u6cd5\u7b2c34\u6761\u7b2c\uff11\u9805\u7b2c\uff12\u53f7\uff08\uff08\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\uff09\uff09\u306b\u898f\u5b9a\u3059\u308b\u300c\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u5f53\u8a72\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306b\u3088\u308b\u7d66\u4e0e\u306e\u984d\u306f\u3001\u540c\u53f7\u306b\u63b2\u3052\u308b\u7d66\u4e0e\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u5e73\u621028\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u65b0\u305f\u306b\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u300c\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u300d\u306f\u3001\u4ee5\u4e0b\u306e<span style=\"color: #4682b4;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #4682b4;\">\u2461<\/span>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u682a\u5f0f\uff08\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\uff09\u306e\u3046\u3061\u3001<span style=\"color: #333399;\">\u2462<\/span>\u53ca\u3073<span style=\"color: #333399;\">\u2463<\/span>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u682a\u5f0f\u3092\u3044\u3046\uff08\u6cd5\u6cd534\u2460\u4e8c\u300154\u2460\u3001\u6cd5\u4ee4111\u306e\uff12\u2461\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u25b7\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306e\u8981\u4ef6<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4e00\u5b9a\u671f\u9593\u306e\u8b72\u6e21\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u6cd5\u4eba\u304c\u7121\u511f\u3067\u53d6\u5f97\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u4e8b\u7531\u3068\u3057\u3066\u3001\u52e4\u52d9\u6761\u4ef6\u3084\u696d\u7e3e\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u306a\u3044\u3053\u3068\u7b49\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u25b7\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306e\u8981\u4ef6<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5f79\u54e1\u7b49\u306b\u751f\u305a\u308b\u91d1\u92ad\u5831\u916c\u50b5\u6a29\u3068\u5f15\u63db\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u5f79\u52d9\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u6cd5\u4eba\u53c8\u306f\u305d\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u76f4\u63a5\u306b\u4fdd\u6709\u3059\u308b\u89aa\u6cd5\u4eba\u306e\u682a\u5f0f\u3067\u3042\u308b\u3053\u3068<\/p>\n<\/div>\n<p><span style=\"color: #333399;\">\u2462<\/span>\u306e\u8981\u4ef6\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u300d\u306f\u3001\u300c\u5c06\u6765\u306e\u300d\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u305d\u306e\u5f79\u54e1\u7b49\u306b\u751f\u305a\u308b\u91d1\u92ad\u5831\u916c\u50b5\u6a29\u3068\u5f15\u63db\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u3001\u3053\u306e\u901a\u9054\u306f\u3001\u300c\u904e\u53bb\u306e\u300d\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u50b5\u6a29\u3068\u5f15\u63db\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u306b\u4fc2\u308b\u7d66\u4e0e\u306f\u300c\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u300d\u306b\u8a72\u5f53\u305b\u305a\u3001\u3057\u305f\u304c\u3063\u3066\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u306e\u610f\u7fa9<span style=\"font-size: 12px;\">\uff08\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d17\u306e\uff12\uff09<\/span><\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4ee4\u7b2c69\u6761\u7b2c\uff18\u9805\u7b2c\uff12\u53f7\u304b\u3089\u7b2c\uff15\u53f7\u307e\u3067\uff08\uff08\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\uff09\uff09\u306b\u63b2\u3052\u308b\u6307\u6a19\u306f\u3001\u5229\u76ca\u306b\u95a2\u3059\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u3001\u682a\u4fa1\u3001\u914d\u5f53\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u3001\u3053\u308c\u3089\u306e\u53f7\u306b\u63b2\u3052\u308b\u6307\u6a19\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u5e73\u621028\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u306e\u7b97\u5b9a\u6307\u6a19\u306e\u5b9a\u7fa9\u304c\u300c\u5229\u76ca\u306b\u95a2\u3059\u308b\u6307\u6a19\u300d\u304b\u3089\u300c\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u300d\u306b\u6539\u6b63\u3055\u308c\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7d14\u7c8b\u306a\u5229\u76ca\u6307\u6a19\uff08\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca\u3001\u5f53\u671f\u7d14\u5229\u76ca\u7b49\uff09\u306e\u307b\u304b\u306b\u3001\uff32\uff2f\uff25\uff08\u81ea\u5df1\u8cc7\u672c\u5229\u76ca\u7387\uff09\u3084\uff32\uff2f\uff21\uff08\u7dcf\u8cc7\u7523\u5229\u76ca\u7387\uff09\u7b49\u306e\u4e00\u5b9a\u306e\u6307\u6a19\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\uff08\u6cd5\u6cd534\u2460\u4e09\u3001\u6cd5\u4ee469\u2467\uff09\u3002<\/p>\n<p>\u3053\u306e\u901a\u9054\u306f\u3001\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u306e\u7b97\u5b9a\u57fa\u790e\u3068\u306a\u308b\u300c\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u300d\u306f\u3001\u3042\u304f\u307e\u3067\u3082<span style=\"border-bottom-width: 3px; border-bottom-style: double; border-bottom-color: #B22222; color: #b22222;\">\u5229\u76ca\u306b\u95a2\u3059\u308b\u3082\u306e<\/span>\u306b\u9650\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u300c\u5229\u76ca\u306b\u95a2\u3059\u308b\u3082\u306e\u300d\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u682a\u4fa1\u3001\u914d\u5f53\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u95a2\u3059\u308b\u6307\u6a19\u306e\u4e2d\u306b\u306f\u3001\u305d\u306e\u7b97\u5b9a\u5f0f\u306b\u300c\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u300d\u304c\u7528\u3044\u3089\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u300c\uff30\uff25\uff32\uff08\u682a\u4fa1\u53ce\u76ca\u7387\uff09\u300d\uff08\u682a\u4fa1\u00f7\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\uff09\u3084\u3001\u300c\u914d\u5f53\u6027\u5411\uff08\uff05\uff09\u300d\uff08\uff11\u682a\u5f53\u305f\u308a\u914d\u5f53\u984d\u00f7\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u00d7100\uff09\u306e\u7b97\u5b9a\u306b\u306f\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u3082\u5e83\u304f\u300c\u5229\u76ca\u306b\u95a2\u3059\u308b\u3082\u306e\u300d\u306b\u542b\u307e\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u306e\u7591\u554f\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span style=\"border-bottom-width: 3px; border-bottom-style: double; border-bottom-color: #B22222; color: #b22222;\">\u300c\u5229\u76ca\u306b\u95a2\u3059\u308b\u3082\u306e\u300d\u3068\u306f\u3001\u5229\u76ca\u305d\u306e\u3082\u306e\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u6307\u6a19<\/span>\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\uff30\uff25\uff32\u3084\u914d\u5f53\u6027\u5411\u306f\u3001\u3044\u305a\u308c\u3082\u5229\u76ca\u6c34\u6e96\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u306f\u306a\u304f\u3001\u682a\u4fa1\u3084\u914d\u5f53\u6c34\u6e96\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306e\u6307\u6a19\u3067\u3042\u308a\u3001\u305d\u306e\u7b97\u5b9a\u5f0f\u306b\u542b\u307e\u308c\u308b\u300c\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u300d\u305d\u306e\u3082\u306e\u306f\u76f4\u63a5\u7684\u306a\u8a55\u4fa1\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c69\u6761\u7b2c\uff18\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u300c\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u300d\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u89b3\u70b9\u304b\u3089\u3001\u300c\u5229\u76ca\u306b\u95a2\u3059\u308b\u3082\u306e\u300d\u3092\u5217\u6319\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5229\u76ca\u306e\u72b6\u6cc1\u3092\u793a\u3059\u6307\u6a19\u306b\u542b\u307e\u308c\u308b\u3082\u306e<span style=\"font-size: 12px;\">\uff08\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d17\u306e\uff13\uff09<\/span><\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6b21\u306b\u63b2\u3052\u308b\u6307\u6a19\u306f\u3001\u4ee4\u7b2c69\u6761\u7b2c\uff18\u9805\u7b2c\uff15\u53f7((\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u5229\u76ca\u9023\u52d5\u7d66\u4e0e))\u306b\u63b2\u3052\u308b\u300c\u524d\u5404\u53f7\u306b\u63b2\u3052\u308b\u6307\u6a19\u306b\u6e96\u305a\u308b\u6307\u6a19\u300d\u306b\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-hojin-yakuin1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-102065\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-hojin-yakuin1-2.png\" alt=\"\u6307\u6a19\u306e\u4f8b \u7b97\u5b9a\u65b9\u6cd5\u306e\u4f8b EBIT(\u5229\u6255\u30fb\u7a0e\u5f15\u524d\u5f53\u671f\u5229\u76ca) \u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\uff0b\u652f\u6255\u5229\u606f\u2212\u53d7\u53d6\u5229\u606f ROCE(\u4f7f\u7528\u8cc7\u672c\u5229\u76ca\u7387) \u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u5229\u76ca\uff0f(\u7dcf\u8cc7\u7523\uff0d\u77ed\u671f\u8ca0\u50b5) ROIC(\u6295\u4e0b\u8cc7\u672c\u5229\u76ca\u7387\uff09 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12px;\">\uff08\u51fa\u5178\uff1a\u300e\u300c\u653b\u3081\u306e\u7d4c\u55b6\u300d\u3092\u4fc3\u3059\u5f79\u54e1\u5831\u916c\uff5e\u65b0\u305f\u306a\u682a\u5f0f\u5831\u916c\uff08\u3044\u308f\u3086\u308b\u300c\u30ea\u30b9\u30c8\u30ea\u30af\u30c6\u30c3\u30c9\u30fb\u30b9\u30c8\u30c3\u30af\u300d\uff09\u306e\u5c0e\u5165\u7b49\u306e\u624b\u5f15\u304d\uff5e\uff08\u5e73\u621028\u5e74\uff16\u6708\uff13\u65e5\u6642\u70b9\u7248\uff09\u300f\uff08\u7d4c\u6e08\u7523\u696d\u7701\u8cc7\u6599\uff09<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/press\/2016\/04\/20160428009\/20160428009-1.pdf#page=33\" target=\"_blank\">p.32<\/a>\uff09<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br 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class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621028\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306e\u3046\u3061\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d\u53ca\u3073\u300c\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u300d\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u304c\u6539\u6b63\u3055\u308c\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306e\u7bc4\u56f2\u306b\u4e00\u5b9a\u306e\u300c\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\u300d\uff08\u3044\u308f\u3086\u308b\u30ea\u30b9\u30c8\u30ea\u30af\u30c6\u30c3\u30c9\u30fb\u30b9\u30c8\u30c3\u30af\uff09\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u307b\u304b\u3001\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u306e\u7b97\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u5229\u76ca\u306b\u95a2\u3059\u308b\u6307\u6a19\u306e\u7bc4\u56f2\u306b\u3001\u5229\u76ca\u306e\u984d\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u3079\u304d\u4e8b\u9805\u306b\u3088\u308b\u8abf\u6574\u3092\u52a0\u3048\u305f\u6307\u6a19\u7b49\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<br \/>\n\u4eca\u56de\u306e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u306f\u3001\u3053\u308c\u3089\u65b0\u305f\u306a\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3092\u660e\u78ba\u306b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,185,177,167,179,289],"tags":[337],"backnumber":[1852],"series":[916],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 13:38:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/102064"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=102064"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/102064\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=102064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=102064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=102064"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=102064"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=102064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}