{"id":108046,"date":"2016-10-20T10:11:50","date_gmt":"2016-10-20T01:11:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=108046"},"modified":"2025-09-30T11:12:47","modified_gmt":"2025-09-30T02:12:47","slug":"financial-accounting-others-article-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-9\/","title":{"rendered":"\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u5de1\u308b\u6700\u8fd1\u306e\u52d5\u5411\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08<span style=\"font-size: 18px;\">\u3092<\/span>\u5b66\u3076<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u5de1\u308b\u6700\u8fd1\u306e\u52d5\u5411\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304c\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u3002\u4ee5\u4e0b\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u306e\u306f\u5e73\u621017\u5e7412\u670827\u65e5\u3067\u3042\u308a\u3001\u5b9f\u52d9\u4e0a\u3001\u591a\u304f\u306e\u4f1a\u793e\u304c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u300c<strong>\u2162\u3000\u682a\u5f0f\u5831\u916c\u3092\u5de1\u308b\u6700\u8fd1\u306e\u52d5\u5411<\/strong>\u300d\u3067\u8ff0\u3079\u308b\u3088\u3046\u306b\u3001\u6700\u8fd1\u3001\u682a\u5f0f\u5831\u916c\u306b\u95a2\u3057\u3066\u69d8\u3005\u306a\u52d5\u304d\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u30b7\u30ea\u30fc\u30ba\u3067\u306f\u3001\u57fa\u672c\u7684\u306a\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5c0e\u5165\u306b\u969b\u3057\u3066\u306f\u3001\u4f1a\u793e\u6cd5\u3084\u7a0e\u6cd5\u7b49\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u672c\u30b7\u30ea\u30fc\u30ba\u3067\u306f\u7279\u306b\u53d6\u308a\u6271\u308f\u306a\u3044\u306e\u3067\u3001\u81ea\u793e\u306e\u5236\u5ea6\u8a2d\u8a08\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u3082\u5341\u5206\u306b\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f<\/strong><\/h4>\n<p>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff12\u9805\uff08\uff12\uff09\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u3001\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u3046\u3061\u3001\u7279\u306b\u4f01\u696d\u304c\u305d\u306e\u300c\u5f93\u696d\u54e1\u7b49\u300d\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff12\u9805\uff08\uff13\uff09\uff09\u306b\u3001\u300c\u5831\u916c\u300d\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff12\u9805\uff08\uff14\uff09\uff09\u3068\u3057\u3066\u4ed8\u4e0e\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u7528\u8a9e\u306e\u5b9a\u7fa9\u3082\u91cd\u8981\u3068\u306a\u3063\u3066\u304f\u308b\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff12\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/stockoption1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-108050\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/stockoption1-1.png\" alt=\"\u7528 \u8a9e \u5b9a \u7fa9 \u81ea\u793e\u682a\u5f0f \u30aa\u30d7\u30b7\u30e7\u30f3 \uf06c \u81ea\u793e\u306e\u682a\u5f0f(\u8ca1\u52d9\u8af8\u8868\u3092\u5831\u544a\u3059\u308b\u4f01\u696d\u306e\u682a\u5f0f)\u3092\u539f\u8cc7\u7523\u3068\u3059\u308b\u30b3\u30fc\u30eb\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3(\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u652f\u6255\u306b\u3088\u308a\u3001\u539f\u8cc7\u7523\u3067\u3042\u308b\u81ea\u793e\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u6a29\u5229)\u3092\u3044\u3046\u3002 \uf06c \u65b0\u682a\u4e88\u7d04\u6a29\u306f\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002 \u5f93\u696d\u54e1\u7b49 \uf06c \u4f01\u696d\u3068\u96c7\u7528\u95a2\u4fc2\u306b\u3042\u308b\u4f7f\u7528\u4eba\u306e\u307b\u304b\u3001\u4f01\u696d\u306e\u53d6\u7de0\u5f79\u3001\u4f1a\u8a08\u53c2\u4e0e\u3001\u76e3\u67fb\u5f79\u53ca\u3073\u57f7\u884c\u5f79\u4e26\u3073\u306b\u3053\u308c\u306b\u6e96\u305a\u308b\u8005\u3092\u3044\u3046\u3002 \u5831 \u916c \uf06c \u4f01\u696d\u304c\u5f93\u696d\u54e1\u7b49\u304b\u3089\u53d7\u3051\u305f\u52b4\u50cd\u3084\u696d\u52d9\u57f7\u884c\u7b49\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u7b49\u306b\u7d66\u4ed8\u3055\u308c\u308b\u3082\u306e\u3092\u3044\u3046\u3002\" width=\"817\" height=\"464\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/stockoption1-1.png 817w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/stockoption1-1-300x170.png 300w\" sizes=\"(max-width: 817px) 100vw, 817px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u682a\u5f0f\u5831\u916c\u3092\u5de1\u308b\u6700\u8fd1\u306e\u52d5\u5411<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9<\/strong><\/h4>\n<p>\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/code.pdf\" target=\"_blank\" rel=\"noopener\">\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\uff5e\u4f1a\u793e\u306e\u6301\u7d9a\u7684\u306a\u6210\u9577\u3068\u4e2d\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306e\u305f\u3081\u306b\uff5e<\/a>\u300d\uff082015\u5e74\uff16\u6708\uff11\u65e5\u3001\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\uff09\u3067\u306f\u3001\u6b21\u306e\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u3001\u682a\u5f0f\u306b\u3088\u308b\u5f79\u54e1\u5831\u916c\u306e\u5897\u52a0\u304c\u898b\u8fbc\u307e\u308c\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u7d4c\u55b6\u9663\u306e\u5831\u916c\u306b\u95a2\u3057\u3066\u3001\u4e2d\u9577\u671f\u7684\u306a\u4f1a\u793e\u306e\u696d\u7e3e\u3084\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u3092\u53cd\u6620\u3055\u305b\u3001\u5065\u5168\u306a\u4f01\u696d\u5bb6\u7cbe\u795e\u306e\u767a\u63ee\u306b\u8cc7\u3059\u308b\u3088\u3046\u306a\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u4ed8\u3051\u3092\u884c\u3046\u3079\u304d\u3067\u3042\u308b\uff08<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/code.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u3010\u539f\u5247\uff14\uff0d\uff12\u3011<\/a>\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u7d4c\u55b6\u9663\u306e\u5831\u916c\u306f\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u306b\u5411\u3051\u305f\u5065\u5168\u306a\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u4e00\u3064\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u3088\u3046\u3001\u4e2d\u9577\u671f\u7684\u306a\u696d\u7e3e\u3068\u9023\u52d5\u3059\u308b\u5831\u916c\u306e\u5272\u5408\u3084\u3001\u73fe\u91d1\u5831\u916c\u3068\u81ea\u793e\u682a\u5831\u916c\u3068\u306e\u5272\u5408\u3092\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u3079\u304d\u3067\u3042\u308b\uff08<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/equities\/listing\/cg\/tvdivq0000008jdy-att\/code.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u88dc\u5145\u539f\u5247\uff14\uff0d\uff12\u2460<\/a>\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30ea\u30b9\u30c8\u30ea\u30af\u30c6\u30c3\u30c9\u30fb\u30b9\u30c8\u30c3\u30af<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff14\u670828\u65e5\u306b\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u304b\u3089\u300e<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/press\/2016\/04\/20160428009\/20160428009.html\" target=\"_blank\" rel=\"noopener\">\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\uff5e<\/a>\u300f\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u8b72\u6e21\u5236\u9650\u4ed8\u682a\u5f0f\uff08\u3044\u308f\u3086\u308b\u300c\u30ea\u30b9\u30c8\u30ea\u30af\u30c6\u30c3\u30c9\u30fb\u30b9\u30c8\u30c3\u30af\u300d\uff09\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u6271\u3044\u304c\u898f\u5b9a\u3055\u308c\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u4eca\u5f8c\u3001\u30ea\u30b9\u30c8\u30ea\u30af\u30c6\u30c3\u30c9\u30fb\u30b9\u30c8\u30c3\u30af\u3092\u5c0e\u5165\u3059\u308b\u4f1a\u793e\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u8b70\u8ad6<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3067\u306f\u3001\u300c\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u3067\u5f93\u696d\u54e1\u7b49\u306b\u6709\u511f\u3067\u767a\u884c\u3055\u308c\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u4f01\u696d\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u300d\u3068\u3057\u3066\u3001\u3044\u308f\u3086\u308b\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7b2c22\u56de\u57fa\u6e96\u8aee\u554f\u4f1a\u8b70\uff082014\u5e7411\u670819\u65e5\uff09\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/standards_advisory\/minutes\/20141119\/20141119_07.pdf\" target=\"_blank\" rel=\"noopener\">\uff29\uff0e\u57fa\u6e96\u8aee\u554f\u4f1a\u8b70\u3078\u306e\u691c\u8a0e\u8981\u671b\u306e\u5185\u5bb9<\/a>\u300d\u3067\u306f\u3001\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u30c6\u30fc\u30de\u306e\u63d0\u6848\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\uff09\u306b\u304a\u3044\u3066\u660e\u78ba\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u65b0\u898f\u30c6\u30fc\u30de\u3068\u3057\u3066\u63d0\u6848\u3092\u884c\u3046\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7b2c344\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff082016\u5e74\uff19\u6708\uff19\u65e5\uff09\u3067\u306f\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/minutes\/20160909\/20160909_13.pdf\" target=\"_blank\" rel=\"noopener\">\u4e8b\u52d9\u5c40\u306e\u63d0\u6848<\/a>\u3068\u3057\u3066\u3001\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u7bc4\u56f2\u306b\u542b\u3081\u3001\u4ed8\u4e0e\u65e5\u4ee5\u964d\u306e\u5c06\u6765\u306e\u52b4\u50cd\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u5831\u916c\u8cbb\u7528\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u306f\u3069\u3046\u304b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u306e\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818<\/h4>\n<p>\u4e00\u65b9\u3001\u7b2c344\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff082016\u5e74\uff19\u6708\uff19\u65e5\uff09\u306e\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/minutes\/20160909\/20160909_14.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c90\u56de\u5b9f\u52d9\u5bfe\u5fdc\u5c02\u9580\u59d4\u54e1\u4f1a\u3067\u805e\u304b\u308c\u305f\u610f\u898b<\/a>\u300d\u3068\u3057\u3066\u3001\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u306b\u304a\u3051\u308b\u6b21\u306e\u8a18\u8f09\u304c\u7d39\u4ecb\u3055\u308c\u3066\u304a\u308a\u3001\u4f1a\u793e\u6cd5\u306b\u304a\u3051\u308b\u5831\u916c\u3068\u306e\u6574\u5408\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u3079\u304d\u3068\u306e\u610f\u898b\u3082\u3042\u308b\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:#808080;\">\n\t\t<p>\u5f79\u8077\u54e1\u304c\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u516c\u6b63\u4fa1\u5024\u76f8\u5f53\u984d\u3092\u5b9f\u969b\u306b\u6255\u3044\u8fbc\u3093\u3067\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3055\u308c\u308b\u5834\u5408\uff08\u3044\u308f\u3086\u308b\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff09\u306f\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u5831\u916c\u3068\u3057\u3066\u4ed8\u4e0e\u3059\u308b\u3082\u306e\u3067\u3082\u306a\u304f\u3001\u307e\u305f\u3001\u516c\u6b63\u4fa1\u5024\u306b\u3088\u308b\u767a\u884c\u3067\u3042\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u306b\u8a18\u8f09\u3059\u308b\u6709\u5229\u767a\u884c\u6c7a\u8b70\u3084\u5831\u916c\u6c7a\u8b70\u3001\u4e8b\u696d\u5831\u544a\u306b\u304a\u3051\u308b\u958b\u793a\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u3000\u76e3\u67fb\u6cd5\u898f\u59d4\u54e1\u4f1a\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d\uff08\u5e73\u621028\u5e74\uff15\u670820\u65e5\uff09\u306e\u300c\u2163\uff0d1\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u7a2e\u985e\u300d<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el001_160520_1a.pdf#page=125\" target=\"_blank\" rel=\"noopener\">57\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff13\uff09\u3000\u4f1a\u793e\u6cd5\u4e0a\u306e\u5831\u916c\u6027<\/h4>\n<p>\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u793e\u6cd5\u4e0a\u306e\u5831\u916c\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\u3092\u4ed8\u4e0e\u6642\u306e\u682a\u4fa1\u4ee5\u4e0a\u306e\u984d\u3068\u3057\u3001\u6709\u5229\u767a\u884c\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u907f\u3051\u3066\u3001\u4ed8\u4e0e\u6642\u306b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u4fa1\u5024\u76f8\u5f53\u984d\u306e\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u3092\u6c42\u3081\u308b\u3082\u306e\u304c\u5178\u578b\u7684\u3067\u3042\u308a\u3001\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001\u5f79\u54e1\u306b\u3088\u308b\u73fe\u5b9f\u306e\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u3068\u5f15\u63db\u3048\u306b\u4ed8\u4e0e\u3055\u308c\u308b\u305f\u3081\u3001\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4ed8\u4e0e\u3055\u308c\u308b\u300c\u5831\u916c\u7b49\u300d\uff08\u4f1a\u793e\u6cd5361\u6761\uff11\u9805\uff09\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u6574\u7406\u3059\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u3068\u306e\u610f\u898b\u304c\u3042\u308b<span style=\"font-size: 12px;\">\uff08\u67f4\u7530\u5bdb\u5b50\u5f01\u8b77\u58eb\u30fb\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5dde\u5f01\u8b77\u58eb\u3001\u6fa4\u7530\u6587\u5f66\u5f01\u8b77\u58eb\u300c\u682a\u5f0f\u5831\u916c\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u5206\u6790\uff0dTOPIX100\u30fbJ\uff0dStock Index\u69cb\u6210\u9298\u67c4\u3092\u5bfe\u8c61\u306b\uff0d\u300d\u300e\u5546\u4e8b\u6cd5\u52d9No.2111\u300f\uff08\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u5546\u4e8b\u6cd5\u52d9\u7814\u7a76\u4f1a\u30012016.9.15\uff09\uff16\u30da\u30fc\u30b8\u300211\u30da\u30fc\u30b8\u3082\u53c2\u7167\uff09<\/span>\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u8b70\u8ad6\u3092\u8003\u3048\u308b\u3068\u3001\u4eca\u5f8c\u306e\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u52d5\u5411\u306b\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf\" target=\"_blank\" rel=\"noopener\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/div><\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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