{"id":105194,"date":"2016-10-06T10:11:38","date_gmt":"2016-10-06T01:11:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=105194"},"modified":"2016-10-05T13:46:07","modified_gmt":"2016-10-05T04:46:07","slug":"financial-instruments-article-48","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-48\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c124\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246b\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c124\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246b<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><br \/>\n\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u6e96\u4f1a\u54e1\u3000<strong>\u7d20\u6751\u3000\u5eb7\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5FFFA;color:#000000;border-color:#2f4f4f;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><strong><span style=\"color: #2f4f4f;\">\uff3b\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\uff5e\u246a\u306f\u3053\u3061\u3089\uff3d<\/span><\/strong><\/p>\n<p><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff11\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u300d\u2500\u53d7\u6e21\u671f\u9593\u5185\u306b\u671f\u672b\u65e5\u3092\u542b\u3080\u5834\u5408\u306e\u7d04\u5b9a\u65e5\u57fa\u6e96\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2460\u3000\u300c\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2461\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306e\u671f\u672b\u8a55\u4fa1\u300d\u2015\u984d\u9762\u3088\u308a\u4f4e\u3044\u4fa1\u984d\u3067\u50b5\u5238\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u511f\u5374\u539f\u4fa1\u6cd5\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-2\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2461\u3000\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u306e\u50b5\u5238\u306e\u671f\u672b\u8a55\u4fa1\u300d<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2462\u300c\u5272\u5f15\u624b\u5f62\u306e\u4f1a\u8a08\u51e6\u7406\u300d\u2015\u5272\u5f15\u6599\u3092\u58f2\u8cb7\u640d\u76ca\u3068\u3057\u3066\u6349\u3048\u308b\u304b\u3001\u91d1\u5229\u3068\u3057\u3066\u6349\u3048\u308b\u304b\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-3\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2462\u3000\u300c\u5272\u5f15\u624b\u5f62\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c48\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-5\/\" target=\"_blank\">\u3010\u7b2c48\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u3000\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c49\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-6\/\" target=\"_blank\">\u3010\u7b2c49\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u3000\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c50\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-7\/\" target=\"_blank\">\u3010\u7b2c50\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u3000\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c51\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-8\/\" target=\"_blank\">\u3010\u7b2c51\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u3000\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c86\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2467\u300c\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306e\u969b\u306e\u50b5\u6a29\u306e\u533a\u5206\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-17\/\" target=\"_blank\">\u3010\u7b2c86\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2467\u3000\u300c\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306e\u969b\u306e\u50b5\u6a29\u306e\u533a\u5206\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c87\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2468\u300c\u4e00\u822c\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-18\/\" target=\"_blank\">\u3010\u7b2c87\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2468\u3000\u300c\u4e00\u822c\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c88\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2469\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-19\/\" target=\"_blank\">\u3010\u7b2c88\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2469\u3000\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c89\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246a\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-20\/\" target=\"_blank\">\u3010\u7b2c89\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246a\u3000\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\u98df\u6599\u54c1\u306e\u5378\u58f2\u4f1a\u793e\u3067\u3059\u3002X1\u5e74\uff14\u6708\u306b\u3001X\u9280\u884c\u3088\u308a\u904b\u8ee2\u8cc7\u91d1\u3092\u5909\u52d5\u91d1\u5229\u3067\u501f\u308a\u5165\u308c\u307e\u3057\u305f\u304c\u3001\u5c06\u6765\u306e\u91d1\u5229\u4e0a\u6607\u304c\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001Y\u9280\u884c\u3068\u306e\u9593\u3067\u3001\u5909\u52d5\u91d1\u5229\u3068\u56fa\u5b9a\u91d1\u5229\u3092\u4ea4\u63db\u3059\u308b\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u969b\u3001\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u3046\u3061\u3001\u2460\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u3092\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3001\u307e\u305f\u306f\u3001\u2461\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u3092\u7e70\u308a\u5ef6\u3079\u308b\u65b9\u6cd5\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\uff09\u306e\u3044\u305a\u308c\u304b\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u63a1\u7528\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u3001\u5fc5\u8981\u3068\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u3088\u3046\u306a\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u3088\u308a\u751f\u3058\u308b\u6b63\u5473\u306e\u50b5\u6a29\u53ca\u3073\u50b5\u52d9\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u3092\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf#page=9\" target=\"_blank\">\u7b2c25\u9805<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f53\u8a72\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u30d8\u30c3\u30b8\u4f1a\u8a08\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\uff09\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306b\u640d\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u307e\u3067\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf#page=11\" target=\"_blank\">\u7b2c32\u9805<\/a>\u672c\u6587\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<ul>\n<li>X1\u5e74\uff14\u6708\uff11\u65e5\u306b\u3001X\u9280\u884c\u3088\u308a\u671f\u9593\uff13\u5e74\u3001\u5229\u7387TIBOR\uff08\u6771\u4eac\uff08\u5e02\u5834\uff09\u9280\u884c\u9593\u53d6\u5f15\u91d1\u5229\uff09\u3067100,000\u5343\u5186\u3092\u501f\u308a\u5165\u308c\u305f\u3002<\/li>\n<li>\u540c\u6642\u306b\u3001Y\u9280\u884c\u3068\u306e\u9593\u3067\u3001TIBOR\u306e\u5909\u52d5\u91d1\u5229\u3092\u53d7\u3051\u53d6\u308a\u3001\uff12\uff05\u306e\u56fa\u5b9a\u91d1\u5229\u3092\u652f\u6255\u3046\u3001\u671f\u9593\uff13\u5e74\u3001\u60f3\u5b9a\u5143\u672c100,000\u5343\u5186\u306e\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3002<\/li>\n<li>\u501f\u5165\u91d1\u53ca\u3073\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u5229\u606f\u306f\u3001\u524d\u5e74\u306e\uff14\u6708\uff11\u65e5\u306e\u5229\u7387\u3092\u3082\u3068\u306b\u3001\u6bce\u5e74\uff13\u670831\u65e5\u306b\u652f\u6255\u3046\u3002<\/li>\n<li>\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u8981\u4ef6\u306f\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/li>\n<li>\u6c7a\u7b97\u65e5\u306f\uff13\u670831\u65e5\u3067\u3042\u308b\u3002<\/li>\n<li>TIBOR\u306e\u63a8\u79fb\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-105201 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-1.png\" alt=\"\" width=\"281\" height=\"107\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-1.png 401w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-1-300x114.png 300w\" sizes=\"(max-width: 281px) 100vw, 281px\" \/><\/p>\n<ul>\n<li>\u009e \u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u6642\u4fa1\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\uff08\u5343\u5186\uff09<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-105202 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-2.png\" alt=\"\" width=\"171\" height=\"78\" \/><\/p>\n<ul>\n<li>\u009e \u8a55\u4fa1\u5dee\u984d\u306f\u6d17\u66ff\u51e6\u7406\u3067\u306f\u306a\u304f\u7d14\u5909\u52d5\u984d\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><span style=\"font-size: 13px;\">\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09<\/span><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p><strong>\u3014X1\u5e74\uff14\u6708\uff11\u65e5\u3000\u501f\u5165\u308c\u53ca\u3073\u30b9\u30ef\u30c3\u30d7\u5951\u7d04\u7de0\u7d50\u6642\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105210\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-3.png\" alt=\"\uff08\u501f\uff09\u73fe\u9810\u91d1 100,000 \uff0f \uff08\u8cb8\uff09\u501f\u5165\u91d1 100,000\" width=\"895\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-3.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-3-300x16.png 300w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/p>\n<p><strong>\u3014X2\u5e74\uff13\u670831\u65e5\u3000\u6c7a\u7b97\u65e5\u53ca\u3073\u5229\u6255\u65e5\u3015<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105212\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-4.png\" alt=\"\uff08\u501f\uff09\u652f\u6255\u5229\u606f\uff08\u501f\u5165\u91d1\uff09 500 \uff0f \uff08\u8cb8\uff09\u501f\u5165\u91d1 500 \uff08\u501f\uff09\u652f\u6255\u5229\u606f\uff08\u30b9\u30ef\u30c3\u30d7\uff09 1,500 \uff0f \uff08\u8cb8\uff09\u73fe\u9810\u91d1 1,500\" width=\"895\" height=\"89\" \/><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; line-height: 100%; margin-top: -1.5em; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><span style=\"font-size: 12px;\">\u3000\u501f\u5165\u91d1\u5229\u606f\uff1a100,000\u00d70.5\uff05\uff1d500<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; line-height: 100%; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><span style=\"font-size: 12px;\">\u3000\u30b9\u30ef\u30c3\u30d7\u5951\u7d04\u7d14\u53d7\u6255\u984d\uff1a100,000\u00d7\uff082.0\uff05\uff0d0.5\uff05\uff09\uff1d1,500<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105213\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-5.png\" alt=\"\uff08\u501f\uff09\u91d1\u5229\u30b9\u30ef\u30c3\u30d7 970 \uff0f \uff08\u8cb8\uff09\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u640d\u76ca 970\" width=\"895\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-5.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-5-300x15.png 300w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/p>\n<p><strong>\u3014X3\u5e74\uff13\u670831\u65e5\u3000\u6c7a\u7b97\u65e5\u53ca\u3073\u5229\u6255\u65e5\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105214\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-6.png\" alt=\"\uff08\u501f\uff09\u652f\u6255\u5229\u606f\uff08\u501f\u5165\u91d1\uff09 800 \uff0f \uff08\u8cb8\uff09\u501f\u5165\u91d1 800 \uff08\u501f\uff09\u652f\u6255\u5229\u606f\uff08\u30b9\u30ef\u30c3\u30d7\uff09 1,200 \uff0f \uff08\u8cb8\uff09\u73fe\u9810\u91d1 1,200\" width=\"896\" height=\"88\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.5em; line-height: 100%; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><span style=\"font-size: 12px;\">\u3000\u501f\u5165\u91d1\u5229\u606f\uff1a100,000\u00d70.8\uff05\uff1d800<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; line-height: 100%; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><span style=\"font-size: 12px;\">\u3000\u30b9\u30ef\u30c3\u30d7\u5951\u7d04\u7d14\u53d7\u6255\u984d\uff1a100,000\u00d7\uff082.0\uff05\uff0d0.8\uff05\uff09\uff1d1,200<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105215\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-7.png\" alt=\"\uff08\u501f\uff09\u3000\u91d1\u5229\u30b9\u30ef\u30c3\u30d7 10 \uff0f \uff08\u8cb8\uff09\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u640d\u76ca 10\" width=\"895\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-7.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-7-300x16.png 300w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.5em; line-height: 100%; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span><span style=\"font-size: 12px;\">\u3000\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u6642\u4fa1\u5897\u52a0\u984d10\uff08\uff1d980\uff0d970\uff09\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/span><\/p>\n<p><strong>\u3014X4\u5e74\uff13\u670831\u65e5\u3000\u6c7a\u7b97\u65e5\u3001\u5229\u6255\u65e5\u53ca\u3073\u8fd4\u6e08\u65e5\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105216\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-8.png\" alt=\"\uff08\u501f\uff09\u652f\u6255\u5229\u606f\uff08\u501f\u5165\u91d1\uff09 800 \uff0f \uff08\u8cb8\uff09\u501f\u5165\u91d1 800 \uff08\u501f\uff09\u652f\u6255\u5229\u606f\uff08\u30b9\u30ef\u30c3\u30d7\uff09 1,200 \uff0f \uff08\u8cb8\uff09\u73fe\u9810\u91d1 1,200 \uff08\u501f\uff09\u501f\u5165\u91d1 100,000 \uff0f \uff08\u8cb8\uff09\u73fe\u9810\u91d1 100,000\" width=\"895\" height=\"129\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -1.5em; line-height: 100%; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span><span style=\"font-size: 12px;\">\u3000\u501f\u5165\u91d1\u5229\u606f\uff1a100,000\u00d71.2\uff05\uff1d1,200<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; line-height: 100%; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span><span style=\"font-size: 12px;\">\u3000\u30b9\u30ef\u30c3\u30d7\u5951\u7d04\u7d14\u53d7\u6255\u984d\uff1a100,000\u00d7\uff082.0\uff05\uff0d1.2\uff05\uff09\uff1d800<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105217\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-9.png\" alt=\"\uff08\u501f\uff09\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u640d\u76ca 980 \uff0f \uff08\u8cb8\uff09\u91d1\u5229\u30b9\u30ef\u30c3\u30d7 980\" width=\"895\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-9.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-9-300x15.png 300w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px; line-height: 120%;\"><strong>\uff08\uff12\uff09\u3000\u30d8\u30c3\u30b8\u4f1a\u8a08\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\uff09\u3092\u9069\u7528\u3057\u305f\u5834\u5408<br \/>\n<span style=\"font-size: 13px;\">\uff08\uff08\uff11\uff09\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u3068\u7570\u306a\u308b\u90e8\u5206\u306e\u307f\u8a18\u8f09\u3059\u308b\uff09<\/span><\/strong><\/h4>\n<p><strong>\u3014X1\u5e74\uff14\u6708\uff11\u65e5\u3000\u501f\u5165\u308c\u53ca\u3073\u30b9\u30ef\u30c3\u30d7\u5951\u7d04\u7de0\u7d50\u6642\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105218\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-10.png\" alt=\"\u539f\u5247\u51e6\u7406\u3068\u540c\u69d8\" width=\"895\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-10.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-10-300x15.png 300w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/p>\n<p><strong>\u3014X2\u5e74\uff13\u670831\u65e5\u3000\u6c7a\u7b97\u65e5\u53ca\u3073\u5229\u6255\u65e5\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105219\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-11.png\" alt=\"\uff08\u501f\uff09\u91d1\u5229\u30b9\u30ef\u30c3\u30d7 970 \uff0f \uff08\u8cb8\uff09\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca 970\" width=\"895\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-11.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-11-300x16.png 300w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/p>\n<p><strong>\u3014X3\u5e74\uff13\u670831\u65e5\u3000\u6c7a\u7b97\u65e5\u53ca\u3073\u5229\u6255\u65e5\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105220\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-12.png\" alt=\"\uff08\u501f\uff09\u91d1\u5229\u30b9\u30ef\u30c3\u30d7 10 \uff0f \uff08\u8cb8\uff09\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca 10\" width=\"895\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-12.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-12-300x15.png 300w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/p>\n<p><strong>\u3014X4\u5e74\uff13\u670831\u65e5\u3000\u6c7a\u7b97\u65e5\u3001\u5229\u6255\u65e5\u53ca\u3073\u8fd4\u6e08\u65e5\u3015<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105221\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-13.png\" alt=\"\uff08\u501f\uff09\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca 980 \uff0f \uff08\u8cb8\uff09\u91d1\u5229\u30b9\u30ef\u30c3\u30d7 980\" width=\"895\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-13.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-13-300x15.png 300w\" sizes=\"(max-width: 895px) 100vw, 895px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u3068\u306f\u3001\u540c\u4e00\u306e\u901a\u8ca8\u306b\u304a\u3044\u3066\u3001\u7570\u306a\u308b\u7a2e\u985e\u306e\u91d1\u5229\u9593\u3067\u306e\u53d7\u6255\u6761\u4ef6\u3092\u5909\u63db\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u308b\u53d6\u5f15\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u5909\u52d5\u91d1\u5229\u3092\u53d7\u53d6\u308a\u3001\u56fa\u5b9a\u91d1\u5229\u3092\u652f\u6255\u3046\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306a\u3069\u304c\u3042\u308a\u3001\u3053\u308c\u306b\u3088\u308a\u5909\u52d5\u91d1\u5229\u306b\u304a\u3051\u308b\u91d1\u5229\u5909\u52d5\u30ea\u30b9\u30af\u3092\u4f4e\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-14.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-105222\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-14.png\" alt=\"\" width=\"893\" height=\"314\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-14.png 893w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/09\/basic-ac124-14-300x105.png 300w\" sizes=\"(max-width: 893px) 100vw, 893px\" \/><\/a><\/p>\n<p>\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306f\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\uff08\u91d1\u878d\u6d3e\u751f\u5546\u54c1\uff09\u306e\u4e00\u7a2e\u3067\u3042\u308b\u305f\u3081\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf\" target=\"_blank\">\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u306b\u5f93\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306f\u3001\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001\u305d\u306e\u8a55\u4fa1\u5dee\u984d\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf#page=9\" target=\"_blank\">\u7b2c25\u9805<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf#page=26\" target=\"_blank\">\u7b2c88\u9805<\/a>\uff09\u3002<\/p>\n<p>\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3057\u3066\u3044\u308b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306b\u304a\u3051\u308b\u5f53\u8a72\u53d6\u5f15\u6240\u306e\u6700\u7d42\u4fa1\u683c\u3092\u7528\u3044\u3066\u6642\u4fa1\u8a55\u4fa1\u3057\u307e\u3059\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u7b2c101\u9805\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u53d6\u5f15\u6240\u306e\u76f8\u5834\u304c\u306a\u3044\u975e\u4e0a\u5834\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3055\u308c\u305f\u4fa1\u984d\u3092\u7528\u3044\u3066\u6642\u4fa1\u8a55\u4fa1\u3057\u307e\u3059\u3002\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3055\u308c\u305f\u4fa1\u984d\u306f\u3001\u4e00\u822c\u306b\u4ee5\u4e0b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3057\u307e\u3059\uff08\u5b9f\u52d9\u6307\u91dd\u7b2c102\u9805\uff09\u3002<\/p>\n<ul>\n<li>\u009e \u30a4\u30f3\u30bf\u30fc\u30d0\u30f3\u30af\u5e02\u5834\u3001\u30c7\u30a3\u30fc\u30e9\u30fc\u9593\u5e02\u5834\u3001\u96fb\u5b50\u58f2\u8cb7\u53d6\u5f15\u7b49\u306e\u968f\u6642\u6c7a\u6e08\u30fb\u63db\u91d1\u304c\u3067\u304d\u308b\u53d6\u5f15\u30b7\u30b9\u30c6\u30e0\u3067\u306e\u6c17\u914d\u5024\u306b\u3088\u308b\u65b9\u6cd5<\/li>\n<li>\u009e \u5272\u5f15\u73fe\u5728\u4fa1\u5024\u306b\u3088\u308b\u65b9\u6cd5<\/li>\n<li>\u009e \u30aa\u30d7\u30b7\u30e7\u30f3\u4fa1\u683c\u30e2\u30c7\u30eb\u306b\u3088\u308b\u65b9\u6cd5<\/li>\n<\/ul>\n<h4><strong>\uff08\uff12\uff09\u3000\u30d8\u30c3\u30b8\u4f1a\u8a08<\/strong><\/h4>\n<p>\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u306f\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u306e\u3046\u3061\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u5145\u305f\u3059\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306b\u4fc2\u308b\u640d\u76ca\u3068\u30d8\u30c3\u30b8\u624b\u6bb5\u306b\u4fc2\u308b\u640d\u76ca\u3092\u540c\u4e00\u306e\u4f1a\u8a08\u671f\u9593\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3067\u3001\u30d8\u30c3\u30b8\u306e\u52b9\u679c\u3092\u4f1a\u8a08\u306b\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306e\u7279\u6b8a\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u3044\u3044\u307e\u3059\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf#page=10\" target=\"_blank\">\u7b2c29\u9805<\/a>\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u8a2d\u4f8b\u3067\u306f\u3001\u501f\u5165\u91d1\u306e\u5229\u606f\u304c\u30d8\u30c3\u30b8\u5bfe\u8c61\u306b\u8a72\u5f53\u3057\u3001\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u5951\u7d04\u304c\u30d8\u30c3\u30b8\u624b\u6bb5\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u304c\u539f\u5247\u7684\u306a\u65b9\u6cd5\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf#page=11\" target=\"_blank\">\u7b2c32\u9805<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#0000CD;\">\n\t\t<p><span style=\"color: #0000cd;\"><strong>\u3014\u7e70\u5ef6\u30d8\u30c3\u30b8\u3015<\/strong><\/span><br \/>\n\u6642\u4fa1\u8a55\u4fa1\u3055\u308c\u3066\u3044\u308b\u30d8\u30c3\u30b8\u624b\u6bb5\u306b\u4fc2\u308b\u640d\u76ca\u53c8\u306f\u8a55\u4fa1\u5dee\u984d\u3092\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306b\u4fc2\u308b\u640d\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u307e\u3067\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u304a\u3044\u3066\u7e70\u308a\u5ef6\u3079\u308b\u65b9\u6cd5<\/p>\n<p><span style=\"color: #0000cd;\"><strong>\u3014\u6642\u4fa1\u30d8\u30c3\u30b8\u3015<\/strong><\/span><br \/>\n\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u4fc2\u308b\u640d\u76ca\u3092\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u306b\u4fc2\u308b\u640d\u76ca\u3068\u540c\u4e00\u306e\u4f1a\u8a08\u671f\u9593\u306b\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u958b\u59cb\u6642\u306b\u304a\u3051\u308b\u4e8b\u524d\u30c6\u30b9\u30c8\u3068\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u6642\u4ee5\u964d\u306b\u304a\u3051\u308b\u4e8b\u5f8c\u30c6\u30b9\u30c8\u304c\u5fc5\u8981\u3067\u3059\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf#page=11\" target=\"_blank\">\u7b2c31\u9805<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFAF0;color:#000000;border-color:#cd5c5c;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u4e8b\u524d\u30c6\u30b9\u30c8\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u30d8\u30c3\u30b8\u53d6\u5f15\u304c\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u65b9\u91dd\u306b\u5f93\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u3063\u3066\u5ba2\u89b3\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5f53\u8a72\u53d6\u5f15\u304c\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u65b9\u91dd\u306b\u5f93\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u3001\u6587\u66f8\u306b\u3088\u308a\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u65b9\u91dd\u306b\u95a2\u3057\u3066\u660e\u78ba\u306a\u5185\u90e8\u898f\u5b9a\u53ca\u3073\u5185\u90e8\u7d71\u5236\u7d44\u7e54\u304c\u5b58\u5728\u3057\u3001\u5f53\u8a72\u53d6\u5f15\u304c\u3053\u308c\u306b\u5f93\u3063\u3066\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3053\u3068<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e8b\u5f8c\u30c6\u30b9\u30c8\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u640d\u76ca\u304c\u9ad8\u3044\u7a0b\u5ea6\u3067\u76f8\u6bba\u3055\u308c\u308b\u72b6\u614b\u53c8\u306f\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u56fa\u5b9a\u3055\u308c\u305d\u306e\u5909\u52d5\u304c\u56de\u907f\u3055\u308c\u308b\u72b6\u614b\u304c\u5f15\u304d\u7d9a\u304d\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u52b9\u679c\u304c\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<p style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6b21\u56de\u306f\u3001\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf\" target=\"_blank\">\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u00a0\uff09<\/li>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p 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>Q\u3000\u5f53\u793e\u306f\u98df\u6599\u54c1\u306e\u5378\u58f2\u4f1a\u793e\u3067\u3059\u3002X1\u5e74\uff14\u6708\u306b\u3001X\u9280\u884c\u3088\u308a\u904b\u8ee2\u8cc7\u91d1\u3092\u5909\u52d5\u91d1\u5229\u3067\u501f\u308a\u5165\u308c\u307e\u3057\u305f\u304c\u3001\u5c06\u6765\u306e\u91d1\u5229\u4e0a\u6607\u304c\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001Y\u9280\u884c\u3068\u306e\u9593\u3067\u3001\u5909\u52d5\u91d1\u5229\u3068\u56fa\u5b9a\u91d1\u5229\u3092\u4ea4\u63db\u3059\u308b\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u969b\u3001\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u3046\u3061\u3001\u2460\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u3092\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3001\u307e\u305f\u306f\u3001\u2461\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u5dee\u984d\u3092\u7e70\u308a\u5ef6\u3079\u308b\u65b9\u6cd5\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\uff09\u306e\u3044\u305a\u308c\u304b\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u63a1\u7528\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306b\u3001\u5fc5\u8981\u3068\u306a\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,250],"tags":[498,503],"backnumber":[1863],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-16 09:40:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/105194"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=105194"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/105194\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=105194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=105194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=105194"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=105194"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=105194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}