{"id":109456,"date":"2016-11-24T10:10:58","date_gmt":"2016-11-24T01:10:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=109456"},"modified":"2016-11-24T10:38:13","modified_gmt":"2016-11-24T01:38:13","slug":"financial-accounting-others-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c32\u56de\u3011\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u57fa\u672c\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c32\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u57fa\u672c\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>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u306f\u3058\u3081\u306b\u3011<\/strong><\/h4>\n<p>\u4eca\u56de\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u300c\u57fa\u672c\u300d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3068\u306f\u3001\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u3046\u3061\u3001\u7279\u306b\u4f01\u696d\u304c\u305d\u306e\u5f93\u696d\u54e1\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u3001\u5831\u916c\u3068\u3057\u3066\u4ed8\u4e0e\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u306f\u3001\u6a29\u5229\u884c\u4f7f\u306b\u3088\u308a\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u672c\u6765\u306e\u6a29\u5229\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\uff08\u6a29\u5229\u306e\u78ba\u5b9a\uff09\u306b\u3064\u304d\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u3044\u3002\u5f53\u8a72\u6a29\u5229\u306e\u78ba\u5b9a\u306b\u3064\u3044\u3066\u306e\u6761\u4ef6\uff08\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\uff09\u306b\u306f\u3001\u52e4\u52d9\u6761\u4ef6\u3084\u696d\u7e3e\u6761\u4ef6\u304c\u3042\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\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\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=3\" target=\"_blank\">\uff12\uff08\uff12\uff09<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u300c\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3068\u306f\u3001\u81ea\u793e\u306e\u682a\u5f0f\uff08\u8ca1\u52d9\u8af8\u8868\u3092\u5831\u544a\u3059\u308b\u4f01\u696d\u306e\u682a\u5f0f\uff09\u3092\u539f\u8cc7\u7523\u3068\u3059\u308b\u30b3\u30fc\u30eb\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\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\uff09\u3092\u3044\u3046\u3002\u65b0\u682a\u4e88\u7d04\u6a29\u306f\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002 \u306a\u304a\u3001\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u4f01\u696d\u304c\u3001\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u306b\u4ed8\u4e0e\u3057\u3001\u305d\u306e\u7d50\u679c\u3001\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u4fdd\u6709\u8005\u306e\u6a29\u5229\u884c\u4f7f\u306b\u5fdc\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u5834\u5408\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=3\" target=\"_blank\">\u57fa\u6e96\uff12\uff08\uff11\uff09<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u300c\u5f93\u696d\u54e1\u7b49\u300d\u3068\u306f\u3001\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\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=3\" target=\"_blank\">\u57fa\u6e96\uff12\uff08\uff13\uff09<\/a>\uff09\u3002<\/span><\/p>\n<p>\u305d\u3057\u3066\u3001\u57fa\u6e96\u306f\u3001\u4ee5\u4e0b\u306e\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=4\" target=\"_blank\">\u57fa\u6e96\uff13<\/a>\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #3CB371; background-color: #f0fff0;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c<span style=\"text-decoration: underline;\">\u305d\u306e\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3057<\/span>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e<span style=\"text-decoration: underline;\">\u53d6\u5f97\u306b\u304a\u3044\u3066<\/span>\u3001\u5bfe\u4fa1\u3068\u3057\u3066\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u3067\u3042\u3063\u3066\u3001<span style=\"color: #3cb371;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u4ee5\u5916\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #3cb371;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u4f01\u696d\u304c\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e<span style=\"text-decoration: underline;\">\u53d6\u5f97\u306b\u304a\u3044\u3066<\/span>\u3001\u5bfe\u4fa1\u3068\u3057\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 13px;\">\u306a\u304a\u3001<span style=\"color: #3cb371;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u53c8\u306f<strong><span style=\"color: #3cb371;\">\uff08\uff13\uff09<\/span><\/strong>\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou\/ketsugou_1.pdf\" target=\"_blank\">\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u7b49\u3001\u4ed6\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u6e96\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u53d6\u5f15\u306b\u5bfe\u3057\u3066\u306f\u3001\u57fa\u6e96\u306f\u9069\u7528\u3055\u308c\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=12\" target=\"_blank\">\u57fa\u6e9627<\/a>\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #AAB5D5; background-color: #f0f8ff;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u53c8\u306f\u81ea\u793e\u306e\u682a\u5f0f\u3092\u7528\u3044\u306a\u3044\u53d6\u5f15<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u4ed8\u4e0e\u3057\u305f\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u53c8\u306f\u4ea4\u4ed8\u3057\u305f\u81ea\u793e\u306e\u682a\u5f0f\u304c\u3001\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u306b\u3042\u305f\u3089\u306a\u3044\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u30c7\u30c3\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u30fb\u30b9\u30ef\u30c3\u30d7\u53d6\u5f15<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u53d6\u5f97\u3059\u308b\u3082\u306e\u304c\u4e8b\u696d\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u3000\u5f93\u696d\u54e1\u6301\u682a\u5236\u5ea6\u306b\u304a\u3044\u3066\u81ea\u793e\u306e\u682a\u5f0f\u8cfc\u5165\u306b\u95a2\u3057\u3001\u5968\u52b1\u91d1\u3092\u652f\u51fa\u3059\u308b\u53d6\u5f15<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff08\uff16\uff09<\/strong><\/span>\u3000\u6575\u5bfe\u7684\u8cb7\u53ce\u9632\u6b62\u7b56\u3068\u3057\u3066\u4ed8\u4e0e\u3055\u308c\u308b\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u300c\u4f01\u696d\u304c\u305d\u306e\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3057\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u300d\u3092\u524d\u63d0\u306b\u89e3\u8aac\u3059\u308b\u3002\u307e\u305f\u3001\u6761\u4ef6\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306f\u89e3\u8aac\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u30da\u30fc\u30b8\u306b\u79fb\u52d5\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/2\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff11\u3000\u6a29\u5229\u78ba\u5b9a\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/3\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff12\u3000\u6a29\u5229\u78ba\u5b9a\u4ee5\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/4\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff13\u3000\u6ce8\u8a18<\/a><\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-0-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109485\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-0-1.png\" alt=\"\" width=\"1189\" height=\"3268\" \/><\/a><\/p>\n<p><!--more--><br \/>\n<!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/2\/\">\u3010STEP\uff11\u3011\u6a29\u5229\u78ba\u5b9a\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/3\/\">\u3010STEP\uff12\u3011\u6a29\u5229\u78ba\u5b9a\u4ee5\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/4\/\">\u3010STEP\uff13\u3011\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff11\u3011\u6a29\u5229\u78ba\u5b9a\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<p>\u5f93\u696d\u54e1\u7b49\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u3053\u308c\u3068\u5f15\u63db\u3048\u306b\u4f01\u696d\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u4f01\u696d\u306f\u3053\u308c\u3092\u6d88\u8cbb\u3057\u3066\u3044\u308b\u304b\u3089\u3001\u8cbb\u7528\u8a8d\u8b58\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=14\" target=\"_blank\">\u57fa\u6e9634\uff08\uff11\uff09<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=16\" target=\"_blank\">39<\/a>\uff09\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3057\u3001\u3053\u308c\u306b\u5fdc\u3058\u3066\u4f01\u696d\u304c\u5f93\u696d\u54e1\u7b49\u304b\u3089\u53d6\u5f97\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001<span style=\"color: #b22222;\">\u305d\u306e\u53d6\u5f97\u306b\u5fdc\u3058\u3066\u8cbb\u7528\uff08\uff1d\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306e\u3046\u3061\u3001<\/span>\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u304d<span style=\"color: #b22222;\">\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\uff09\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3057\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u306e\u884c\u4f7f\u53c8\u306f\u5931\u52b9\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306b<span style=\"color: #b22222;\">\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u300d\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff14\u3001\uff15<\/a>\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306f\u3001\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\uff08\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u306e\u898b\u7a4d\u6570\u3092\u63a7\u9664\uff09\u3092\u4e57\u3058\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u3044\u305f\u3081\u3001\u307e\u305a\u3001\u6a29\u5229\u78ba\u5b9a\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u6a29\u5229\u78ba\u5b9a\u65e5\u306e\u5224\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u4ed8\u4e0e\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109492\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-1.png\" alt=\"\" width=\"1176\" height=\"1428\" \/><\/a><\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p><strong>\u2460\u3000\u8a55\u4fa1\u6642\u70b9<\/strong><br \/>\n\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306f\u3001\u4ed8\u4e0e\u65e5\u73fe\u5728\u3067\u7b97\u5b9a\u3059\u308b\u3002\u6761\u4ef6\u5909\u66f4\u306e\u5834\u5408\uff08\u672c\u89e3\u8aac\u3067\u306f\u89e3\u8aac\u3057\u3066\u3044\u306a\u3044\uff09\u3092\u9664\u304d\u3001\u305d\u306e\u5f8c\u306f\u898b\u76f4\u3055\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff16\uff08\uff11\uff09<\/a>\uff09\u3002<\/p>\n<p><strong>\u2461\u3000\u8a55\u4fa1\u65b9\u6cd5<\/strong><br \/>\n\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3057\u3066\u306f\u3001\u901a\u5e38\u3001\u5e02\u5834\u4fa1\u683c\u304c\u89b3\u5bdf\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u4fa1\u683c\u7b97\u5b9a\u30e2\u30c7\u30eb\u7b49\u306e\u7b97\u5b9a\u6280\u6cd5\u3092\u5229\u7528\u3057\u3066\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u898b\u7a4d\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=19\" target=\"_blank\">\u57fa\u6e9648<\/a>\uff09\u3002<br \/>\n\u300c\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u4fa1\u683c\u7b97\u5b9a\u30e2\u30c7\u30eb\u300d\u3068\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5e02\u5834\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u80fd\u529b\u3092\u6709\u3059\u308b\u72ec\u7acb\u7b2c\u4e09\u8005\u9593\u3067\u81ea\u767a\u7684\u306b\u5f62\u6210\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5408\u7406\u7684\u306a\u4fa1\u683c\u3092\u898b\u7a4d\u308b\u305f\u3081\u306e\u30e2\u30c7\u30eb\u3067\u3042\u308a\u3001\u5e02\u5834\u95a2\u4fc2\u8005\u306e\u9593\u3067\u5e83\u304f\u53d7\u3051\u5165\u308c\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u4f8b\u3048\u3070\u3001<span style=\"color: #b22222;\">\u30d6\u30e9\u30c3\u30af\u30fb\u30b7\u30e7\u30fc\u30eb\u30ba\u5f0f\u3084\u4e8c\u9805\u30e2\u30c7\u30eb\u7b49<\/span>\u304c\u8003\u3048\u3089\u308c\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=19\" target=\"_blank\">\u57fa\u6e9648<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u7b97\u5b9a\u6280\u6cd5\u306e\u5229\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ed8\u4e0e\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u7279\u6027\u3084\u6761\u4ef6\u7b49\u3092\u9069\u5207\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8abf\u6574\u3092\u52a0\u3048\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff16\uff08\uff12\uff09<\/a>\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c11\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=6\" target=\"_blank\">\uff15\u3001\uff16\u3001\uff17<\/a>\uff09\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5931\u52b9<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u898b\u8fbc\u307f\u306b\u3064\u3044\u3066\u306f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306b\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u3001\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306e\u7b97\u5b9a\u4e0a\u306f\u8003\u616e\u3057\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff16\uff08\uff12\uff09<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u300c\u5931\u52b9\u300d\u3068\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u4ed8\u4e0e\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u6a29\u5229\u884c\u4f7f\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u3092\u3044\u3046\u3002\u5931\u52b9\u306b\u306f\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u5931\u52b9\uff08\u300c\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u300d\uff09\u3068\u3001\u6a29\u5229\u884c\u4f7f\u671f\u9593\u4e2d\u306b\u884c\u4f7f\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u5931\u52b9\uff08\u300c\u6a29\u5229\u4e0d\u884c\u4f7f\u306b\u3088\u308b\u5931\u52b9\u300d\uff09\u3068\u304c\u3042\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=4\" target=\"_blank\">\u57fa\u6e96\uff12\uff0813\uff09<\/a>\uff09\u3002<\/span><\/p>\n<p><span style=\"text-decoration: underline;\">\u5b9f\u52d9\u4e0a\u306f\u3001\u8a55\u4fa1\u5358\u4fa1\u306e\u7b97\u5b9a\u306f\u3001\u5c02\u9580\u5bb6\u306b\u4f9d\u983c<\/span>\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7b97\u5b9a\u6280\u6cd5\u306e\u5909\u66f4\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=7\" target=\"_blank\">\u9069\u7528\u6307\u91dd\uff18<\/a>\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #BFAAD5; background-color: #f8f8ff;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #9400d3;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u5f93\u6765\u4ed8\u4e0e\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u7570\u306a\u308b\u7279\u6027\u3092\u6709\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3057\u3001\u305d\u306e\u7279\u6027\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #9400d3;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u65b0\u305f\u306b\u3088\u308a\u512a\u308c\u305f\u7b97\u5b9a\u6280\u6cd5\u304c\u958b\u767a\u3055\u308c\u3001\u3053\u308c\u3092\u7528\u3044\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u4fe1\u983c\u6027\u306e\u9ad8\u3044\u7b97\u5b9a\u304c\u53ef\u80fd\u3068\u306a\u308b\u5834\u5408<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; background-color: #ffffff; border-radius: 10px;\">\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u672a\u516c\u958b\u4f01\u696d\u306e\u5834\u5408\u3011<\/strong><\/span><br \/>\n\u672a\u516c\u958b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306b\u4ee3\u3048\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306e\u898b\u7a4d\u308a\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=7\" target=\"_blank\">\u57fa\u6e9613<\/a>\uff09\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u672a\u516c\u958b\u4f01\u696d\u306e\u5834\u5408\u3001\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u898b\u7a4d\u308b\u65b9\u6cd5\u3001\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3092\u898b\u7a4d\u308b\u65b9\u6cd5\u3001\u3069\u3061\u3089\u3067\u3082\u8a8d\u3081\u3089\u308c\u308b\u3002<br \/>\n\u4ed8\u4e0e\u65e5\u73fe\u5728\u3067\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3092\u898b\u7a4d\u308a\u3001\u6761\u4ef6\u5909\u66f4\u306e\u5834\u5408\u3092\u9664\u304d\u3001\u305d\u306e\u5f8c\u306f\u898b\u76f4\u3055\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=7\" target=\"_blank\">\u57fa\u6e9613<\/a>\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u300d\u3068\u306f\u3001\u7b97\u5b9a\u6642\u70b9\u306b\u304a\u3044\u3066\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u6a29\u5229\u884c\u4f7f\u3055\u308c\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4fa1\u5024\u3067\u3042\u308a\u3001\u5f53\u8a72\u6642\u70b9\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u539f\u8cc7\u7523\u3067\u3042\u308b<span style=\"color: #b22222;\">\u81ea\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u3068\u884c\u4f7f\u4fa1\u683c\u3068\u306e\u5dee\u984d<\/span>\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u81ea\u793e\u682a\u5f0f\u306e\u682a\u4fa1 \uff1e \u884c\u4f7f\u4fa1\u683c\u306e\u5834\u5408\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-109494\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-2.png\" alt=\"\" width=\"553\" height=\"239\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u81ea\u793e\u682a\u5f0f\u306e\u682a\u4fa1 \uff1c \u884c\u4f7f\u4fa1\u683c\u306e\u5834\u5408\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-109495\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-3.png\" alt=\"\" width=\"553\" height=\"238\" \/><\/a><\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u884c\u4f7f\u4fa1\u683c\u306f\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u81ea\u793e\u682a\u5f0f\u306e\u682a\u4fa1\u3088\u308a\u9ad8\u304f\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u672a\u516c\u958b\u4f01\u696d\u3067\u306f\u3001\u672c\u6e90\u7684\u4fa1\u5024\u304c\u30bc\u30ed\u3068\u306a\u308a\u3001\u8cbb\u7528\u8a08\u4e0a\u984d\u306f\u30bc\u30ed\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u4ed8\u4e0e\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\uff08\u300c\u4ed8\u4e0e\u6570\u300d\uff09\u304b\u3089\u3001\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u306e\u898b\u7a4d\u6570\u3092\u63a7\u9664\u3057\u3066\u7b97\u5b9a\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff17\uff08\uff11\uff09<\/a>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u6a29\u5229\u78ba\u5b9a\u65e5\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u8cbb\u7528\u8a08\u4e0a\u984d\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306e\u3046\u3061\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u3068\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u3092\u3001\u3053\u308c\u3068\u5bfe\u4fa1\u95a2\u4fc2\u306b\u3042\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u9818\u306b\u5bfe\u5fdc\u3055\u305b\u3066\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u3068\u306f\u3001\u4ed8\u4e0e\u65e5\u304b\u3089\u6a29\u5229\u78ba\u5b9a\u65e5\u307e\u3067\u306e\u671f\u9593\u3067\u3042\u308b\u305f\u3081\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u3092\u5224\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u3057\u3066\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u5b9a\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=9\" target=\"_blank\">\u9069\u7528\u6307\u91dd17<\/a>\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; border-radius: 10px; background-color: #f0f8ff;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\u2460<\/strong><\/span>\u3000\u52e4\u52d9\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u52e4\u52d9\u6761\u4ef6\u3092\u6e80\u305f\u3057\u6a29\u5229\u304c\u78ba\u5b9a\u3059\u308b\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2461<\/span><\/strong>\u3000\u52e4\u52d9\u6761\u4ef6\u306f\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u6a29\u5229\u884c\u4f7f\u671f\u9593\u306e\u958b\u59cb\u65e5\u304c\u660e\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u305d\u308c\u4ee5\u524d\u306b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3055\u308c\u305f\u5f93\u696d\u54e1\u7b49\u304c\u81ea\u5df1\u90fd\u5408\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306b\u6a29\u5229\u884c\u4f7f\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u884c\u4f7f\u671f\u9593\u306e\u958b\u59cb\u65e5\u306e\u524d\u65e5\uff61\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u52e4\u52d9\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u307f\u306a\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2462<\/span><\/strong>\u3000\u6761\u4ef6\u306e\u9054\u6210\u306b\u8981\u3059\u308b\u671f\u9593\u304c\u56fa\u5b9a\u7684\u3067\u306f\u306a\u3044\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u3068\u3057\u3066\u5408\u7406\u7684\u306b\u4e88\u6e2c\u3055\u308c\u308b\u65e5<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#FDF5E6;color:#000000;border-color:#D2691E;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D2691E;\"><\/div>\n<p><span style=\"color: #d2691e;\"><strong>\u3010\u88dc\u8db3\u2460\u3011<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D2691E;\"><\/div>\n<p>\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\uff08\u3059\u306a\u308f\u3061\u3001\u4ed8\u4e0e\u65e5\u306b\u3059\u3067\u306b\u6a29\u5229\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u306b\u306f\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306f\u306a\u304f\u3001<span style=\"color: #b22222;\">\u4ed8\u4e0e\u65e5\u306b\u4e00\u6642\u306b\u8cbb\u7528\u3092\u8a08\u4e0a<\/span>\u3059\u308b\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\u2462<\/strong><\/span>\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u682a\u4fa1\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u7b49\u3001<span style=\"color: #b22222;\">\u6a29\u5229\u78ba\u5b9a\u65e5\u3092\u5408\u7406\u7684\u306b\u4e88\u6e2c\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u305f\u3081\u3001\u4e88\u6e2c\u3092\u884c\u308f\u306a\u3044\u3068\u304d<\/span>\u306b\u306f\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306f\u306a\u3044\u3082\u306e\u3068\u307f\u306a\u3057\u3001<span style=\"color: #b22222;\">\u4ed8\u4e0e\u65e5\u306b\u4e00\u6642\u306b\u8cbb\u7528\u3092\u8a08\u4e0a<\/span>\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=10\" target=\"_blank\">\u9069\u7528\u6307\u91dd18<\/a>\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#FDF5E6;color:#000000;border-color:#D2691E;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D2691E;\"><\/div>\n<p><span style=\"color: #d2691e;\"><strong>\u3010\u88dc\u8db3\u2461\u3011<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D2691E;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u8907\u6570\u306e\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\u2170\uff09<\/strong>\u3000\u305d\u308c\u3089\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\uff11\u3064\u3092\u6e80\u305f\u305b\u3070\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u304c\u78ba\u5b9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #b22222;\">\u6700\u3082\u65e9\u671f\u306b\u9054\u6210\u3055\u308c\u308b\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u65e5<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><strong>\uff08\u2171\uff09<\/strong>\u3000\u305d\u308c\u3089\u3059\u3079\u3066\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u304c\u78ba\u5b9a\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001<span style=\"color: #b22222;\">\u9054\u6210\u306b\u6700\u3082\u9577\u671f\u3092\u8981\u3059\u308b\u6761\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u65e5<\/span><\/p>\n<p>\u306a\u304a\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u304c\u78ba\u5b9a\u3059\u308b\u305f\u3081\u306b\u3001\u3068\u3082\u306b\u6e80\u305f\u3059\u3079\u304d\u8907\u6570\u306e\u6761\u4ef6\u3068\u3001\u3044\u305a\u308c\u304b\uff11\u3064\u3092\u6e80\u305f\u305b\u3070\u8db3\u308a\u308b\u8907\u6570\u306e\u6761\u4ef6\u3068\u304c\u6df7\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<strong>\uff08\u2170\uff09<\/strong>\u3068<strong>\uff08\u2171\uff09<\/strong>\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u682a\u4fa1\u6761\u4ef6\u7b49\u3001\u6761\u4ef6\u306e\u9054\u6210\u306b\u8981\u3059\u308b\u671f\u9593\u304c\u56fa\u5b9a\u7684\u3067\u306a\u304f\u3001\u304b\u3064\u3001\u305d\u306e\u6a29\u5229\u78ba\u5b9a\u65e5\u3092\u5408\u7406\u7684\u306b\u4e88\u6e2c\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\uff08<strong><span style=\"color: #d2691e;\">\u3010\u88dc\u8db3\u2460\u3011<\/span><\/strong>\uff12\u6bb5\u843d\u76ee\uff09\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e88\u6e2c\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u306f\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u307f\u306a\u3059\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=10\" target=\"_blank\">\u9069\u7528\u6307\u91dd19<\/a>\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u52e4\u52d9\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u3001\u3055\u3089\u306b\u682a\u4fa1\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u682a\u4fa1\u6761\u4ef6\u3092\u9054\u6210\u3059\u308c\u3070\u3001\u52e4\u52d9\u6761\u4ef6\u306e\u9054\u6210\u3092\u5f85\u305f\u305a\u306b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u682a\u4fa1\u6761\u4ef6\u306b\u3088\u308b\u6a29\u5229\u78ba\u5b9a\u65e5\u306e\u4e88\u6e2c\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u52e4\u52d9\u6761\u4ef6\u306e\u307f\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002 \u305f\u3060\u3057\u3001\u3053\u306e\u5834\u5408\u3067\u3082\u3001\u52e4\u52d9\u6761\u4ef6\u306e\u9054\u6210\u3092\u5f85\u305f\u305a\u306b\u6a29\u5229\u78ba\u5b9a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306e\u3046\u3061\u3001\u6b8b\u308a\u306e\u671f\u9593\u306b\u8a08\u4e0a\u3059\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u8cbb\u7528\u3092\u6a29\u5229\u78ba\u5b9a\u6642\u306b\u4e00\u6642\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=20\" target=\"_blank\">\u9069\u7528\u6307\u91dd52<\/a>\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#FDF5E6;color:#000000;border-color:#D2691E;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D2691E;\"><\/div>\n<p><span style=\"color: #d2691e;\"><strong>\u3010\u88dc\u8db3\u2462\u3011<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D2691E;\"><\/div>\n<p>\u4ed8\u4e0e\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4e2d\u306b\u3001\u6a29\u5229\u884c\u4f7f\u671f\u9593\u958b\u59cb\u65e5\u306e\u7570\u306a\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6642\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u4ed8\u4e0e\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4e00\u5b9a\u90e8\u5206\u3054\u3068\u306b\u6bb5\u968e\u7684\u306b\u6a29\u5229\u884c\u4f7f\u304c\u53ef\u80fd\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6a29\u5229\u884c\u4f7f\u671f\u9593\u958b\u59cb\u65e5\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u5225\u500b\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=10\" target=\"_blank\">\u9069\u7528\u6307\u91dd20<\/a>\uff09\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4ed8\u4e0e\u3055\u308c\u305f\u5358\u4f4d\u3067\u307e\u3068\u3081\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3082\u3067\u304d\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=10\" target=\"_blank\">\u9069\u7528\u6307\u91dd20<\/a>\uff09\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u4ed8\u4e0e\u3057\u305f\u5358\u4f4d\u3067\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u3092\u3001\u6700\u5f8c\u306b\u5230\u6765\u3059\u308b\u6a29\u5229\u884c\u4f7f\u671f\u9593\u958b\u59cb\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=22\" target=\"_blank\">\u9069\u7528\u6307\u91dd58<\/a>\uff09\u3002<\/p>\n<\/div>\n<h4><strong>\uff08\uff14\uff09\u3000\u4ed8\u4e0e\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u3067\u7b97\u5b9a\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306b<strong>\uff08\uff12\uff09<\/strong>\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u3092\u4e57\u3058\u3066\u7b97\u5b9a\u3057\u305f\u91d1\u984d\u306e\u3046\u3061\u3001<strong>\uff08\uff13\uff09<\/strong>\u306e\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u3092\u3082\u3068\u306b\u3001\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u3092<span style=\"color: #b22222;\">\u300c\u682a\u5f0f\u5831\u916c\u8cbb\u7528\u300d<\/span>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002\u305d\u3057\u3066\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u3001<span style=\"text-decoration: underline;\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u306e\u884c\u4f7f\u53c8\u306f\u5931\u52b9\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306e\u9593<\/span>\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306b<span style=\"color: #b22222;\">\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u300d<\/span>\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff14\u3001\uff15<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf#page=28\" target=\"_blank\">\u9069\u7528\u6307\u91dd\u3014\u8a2d\u4f8b\uff11\u3015<\/a>\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff11\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u5f53\u793e\u306f\u3001\uff13\u6708\u6c7a\u7b97\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\uff1a\u5f93\u696d\u54e1\uff11\u4eba\u5f53\u305f\u308a10\u500b\uff08\u5408\u8a08100\u4eba\u00d710\u500b\uff1d1,000\u500b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u306b\u3088\u308a\u4e0e\u3048\u3089\u308c\u308b\u682a\u5f0f\u306e\u6570\uff1a\u5408\u8a081,000\u682a\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff11\u500b\u5f53\u305f\u308a\uff11\u682a\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u884c\u4f7f\u6642\u306e\u6255\u8fbc\u91d1\u984d\uff1a10,000\u5186\uff0f\u682a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u78ba\u5b9a\u65e5\uff1aX5\u5e74\uff16\u670830\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u671f\u9593\uff1aX5\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089X7\u5e74\uff16\u670830\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u4ed8\u4e0e\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001\u4ed6\u8005\u306b\u8b72\u6e21\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2466\u3000\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306f\u30015,000\u5186\uff0f\u500b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2467\u3000X0\u5e74\uff16\u6708\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4ed8\u4e0e\u6642\u70b9\u306b\u304a\u3044\u3066\u3001X5\u5e74\uff16\u670830\u65e5\u307e\u3067\u306b10\u540d\u306e\u9000\u8077\u306b\u3088\u308b\u5931\u52b9\u3092\u898b\u8fbc\u3093\u3067\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2468\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X\uff11\u5e74\uff13\u6708\u671f\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109501\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-4.png\" alt=\"\" width=\"1016\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-4.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-4-300x13.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -1.5em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1aX0\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff16\u6708\u3000\u21d2\u300060\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4ed8\u4e0e\u65e5\u304b\u3089\u5f53\u671f\u672b\u307e\u3067\u306e\u671f\u9593\uff1a\uff19\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">5,000\u5186\u00d710\u500b\u00d7\uff08100\u540d\uff0d10\u540d\uff09\u00d7\uff19\uff0f60\uff1d675,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u5931\u52b9\u898b\u8fbc\u307f\uff08\u9000\u8077\u8005\uff09\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X\uff12\u5e74\uff13\u6708\u671f\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109502\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-5.png\" alt=\"\" width=\"1016\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-5.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-5-300x14.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -1.5em;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1aX0\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff16\u6708\u3000\u21d2\u300060\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4ed8\u4e0e\u65e5\u304b\u3089\u5f53\u671f\u672b\u307e\u3067\u306e\u671f\u9593\uff1a21\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">5,000\u5186\u00d710\u500b\u00d7\uff08100\u540d\uff0d10\u540d\uff09\u00d721\uff0f60\uff1d1,575,000\u5186\uff08X2\u5e74\uff13\u6708\u671f\u306e\u65b0\u682a\u4e88\u7d04\u6a29\u6b8b\u9ad8\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">1,575,000\u5186\uff0d\u524d\u671f\u672b\u307e\u3067\u306e\u8a08\u4e0a\u984d675,000\u5186\uff1d900,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u5931\u52b9\u898b\u8fbc\u307f\uff08\u9000\u8077\u8005\uff09\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X\uff13\u5e74\uff13\u6708\u671f\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109503\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-6.png\" alt=\"\" width=\"1016\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-6.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-6-300x13.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -1.5em;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1aX0\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff16\u6708\u3000\u21d2\u300060\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4ed8\u4e0e\u65e5\u304b\u3089\u5f53\u671f\u672b\u307e\u3067\u306e\u671f\u9593\uff1a33\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">5,000\u5186\u00d710\u500b\u00d7\uff08100\u540d\uff0d10\u540d\uff09\u00d733\uff0f60\uff1d2,475,000\u5186\uff08X3\u5e74\uff13\u6708\u671f\u306e\u65b0\u682a\u4e88\u7d04\u6a29\u6b8b\u9ad8\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">2,475,000\u5186\uff0d\u524d\u671f\u672b\u307e\u3067\u306e\u8a08\u4e0a\u984d1,575,000\u5186\uff1d900,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u5931\u52b9\u898b\u8fbc\u307f\uff08\u9000\u8077\u8005\uff09\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X\uff14\u5e74\uff13\u6708\u671f\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109505\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-7.png\" alt=\"\" width=\"1016\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-7.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-7-300x13.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -1.5em;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1aX0\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff16\u6708\u3000\u21d2\u300060\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4ed8\u4e0e\u65e5\u304b\u3089\u5f53\u671f\u672b\u307e\u3067\u306e\u671f\u9593\uff1a45\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">5,000\u5186\u00d710\u500b\u00d7\uff08100\u540d\uff0d10\u540d\uff09\u00d745\uff0f60\uff1d3,375,000\u5186\uff08X4\u5e74\uff13\u6708\u671f\u306e\u65b0\u682a\u4e88\u7d04\u6a29\u6b8b\u9ad8\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">3,375,000\u5186\uff0d\u524d\u671f\u672b\u307e\u3067\u306e\u8a08\u4e0a\u984d2,475,000\u5186\uff1d900,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u5931\u52b9\u898b\u8fbc\u307f\uff08\u9000\u8077\u8005\uff09\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4><strong>\uff08\uff15\uff09\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4ed8\u4e0e\u65e5\u304b\u3089\u6a29\u5229\u78ba\u5b9a\u65e5\u306e\u76f4\u524d\u307e\u3067\u306e\u9593\u306b\u3001\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u306e\u898b\u7a4d\u6570\u306b\u91cd\u8981\u306a\u5909\u52d5\u304c\u751f\u3058\u305f\u5834\u5408\uff08\u6761\u4ef6\u5909\u66f4\u306b\u3088\u308b\u5834\u5408\uff08\u672c\u89e3\u8aac\u3067\u306f\u89e3\u8aac\u3057\u3066\u3044\u306a\u3044\uff09\u3092\u9664\u304f\uff09\u306b\u306f\u3001\u3053\u308c\u306b\u5fdc\u3058\u3066\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u3092\u898b\u76f4\u3059\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff17\uff08\uff12\uff09<\/a>\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u3092\u898b\u76f4\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u898b\u76f4\u3057\u5f8c\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306b\u57fa\u3065\u304f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306b\u57fa\u3065\u304d\u3001\u305d\u306e\u671f\u307e\u3067\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u984d\u3068\u3001\u3053\u308c\u307e\u3067\u306b\u8a08\u4e0a\u3057\u305f\u984d\u3068\u306e<span style=\"color: #b22222;\">\u5dee\u984d\u3092\u898b\u76f4\u3057\u305f\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff17\uff08\uff12\uff09<\/a>\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u6700\u7d42\u7684\u306b\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u306b\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u3092\u6a29\u5229\u306e\u78ba\u5b9a\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\uff08\u300c\u6a29\u5229\u78ba\u5b9a\u6570\u300d\uff09\u3068\u4e00\u81f4\u3055\u305b\u308b\u3002\u4e00\u81f4\u3055\u305b\u305f\u7d50\u679c\u3001\u3053\u308c\u306b\u3088\u308a\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u3092\u4fee\u6b63\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4fee\u6b63\u5f8c\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306b\u57fa\u3065\u304f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306b\u57fa\u3065\u304d\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u307e\u3067\u306b\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u984d\u3068\u3001\u3053\u308c\u307e\u3067\u306b\u8a08\u4e0a\u3057\u305f\u984d\u3068\u306e\u5dee\u984d\u3092<span style=\"color: #b22222;\">\u6a29\u5229\u78ba\u5b9a\u65e5\u306e\u5c5e\u3059\u308b\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=5\" target=\"_blank\">\u57fa\u6e96\uff17\uff08\uff13\uff09<\/a>\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff12\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u5f53\u793e\u306f\u3001\uff13\u6708\u6c7a\u7b97\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">X5\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001<strong><span style=\"color: #228b22;\">\u300a\u8a2d\u4f8b\uff11\u300b<\/span><\/strong>\u304b\u3089\u9000\u8077\u8005\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u4fee\u6b63\u304c\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000X5\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u7d2f\u8a08\u5931\u52b9\u898b\u8fbc\u307f\u3092\uff19\u540d\u306b\u4fee\u6b63\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000X5\u5e74\uff16\u670830\u65e5\u307e\u3067\u306b\u5b9f\u969b\u306b\u9000\u8077\u3057\u305f\u306e\u306f\u3001\uff18\u540d\u3067\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X5\u5e74\uff13\u6708\u671f\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109532\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-8.png\" alt=\"\" width=\"1016\" height=\"47\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -1.5em;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1aX0\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff16\u6708\u3000\u21d2\u300060\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4ed8\u4e0e\u65e5\u304b\u3089\u5f53\u671f\u672b\u307e\u3067\u306e\u671f\u9593\uff1a57\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">5,000\u5186\u00d710\u500b\u00d7\uff08100\u540d\uff0d\uff19\u540d\uff09\u00d757\uff0f60\uff1d4,322,500\u5186\uff08X5\u5e74\uff13\u6708\u671f\u306e\u65b0\u682a\u4e88\u7d04\u6a29\u6b8b\u9ad8\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">4,322,500\u5186\uff0d\u524d\u671f\u672b\u307e\u3067\u306e\u8a08\u4e0a\u984d3,375,000\u5186\uff1d947,500\u5186<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X6\u5e74\uff13\u6708\u671f\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109533\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-1-9.png\" alt=\"\" width=\"1016\" height=\"48\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -1.5em;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1aX0\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff16\u6708\u3000\u21d2\u300060\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4ed8\u4e0e\u65e5\u304b\u3089\u6a29\u5229\u78ba\u5b9a\u65e5\u307e\u3067\u306e\u671f\u9593\uff1a60\u30f6\u6708<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">5,000\u5186\u00d710\u500b\u00d7\uff08100\u540d\uff0d\uff18\u540d\uff09\u00d760\uff0f60\uff1d4,600,000\u5186\uff08X6\u5e74\uff13\u6708\u671f\u306e\u65b0\u682a\u4e88\u7d04\u6a29\u6b8b\u9ad8\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">4,600,000\u5186\uff0d\u524d\u671f\u672b\u307e\u3067\u306e\u8a08\u4e0a\u984d4,322,500\u5186\uff1d277,500\u5186<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/2\/\">\u3010STEP\uff11\u3011\u6a29\u5229\u78ba\u5b9a\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/3\/\">\u3010STEP\uff12\u3011\u6a29\u5229\u78ba\u5b9a\u4ee5\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/4\/\">\u3010STEP\uff13\u3011\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff12\u3011\u6a29\u5229\u78ba\u5b9a\u4ee5\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<p>\u6a29\u5229\u78ba\u5b9a\u5f8c\u306b\u306f\u3001\u6a29\u5229\u884c\u4f7f\u53c8\u306f\u6a29\u5229\u4e0d\u884c\u4f7f\u306b\u3088\u308b\u5931\u52b9\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u6a29\u5229\u884c\u4f7f\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u4f01\u696d\u304c\u65b0\u682a\u767a\u884c\u3059\u308b\u30b1\u30fc\u30b9\u3068\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u6a29\u5229\u884c\u4f7f\u3055\u308c\u3001\u4f01\u696d\u304c\u65b0\u682a\u767a\u884c\u3059\u308b\u5834\u5408\u306b\u306f\u3001<strong>\uff08\uff11\uff09<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002\u307e\u305f\u3001\u6a29\u5229\u884c\u4f7f\u3055\u308c\u3001\u4f01\u696d\u304c\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u5834\u5408\u306b\u306f\u3001<strong>\uff08\uff12\uff09<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002\u3055\u3089\u306b\u3001\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305a\u5931\u52b9\u3068\u306a\u3063\u305f\u5834\u5408\u3001<strong>\uff08\uff13\uff09<\/strong>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109534\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-1.png\" alt=\"\" width=\"1194\" height=\"1384\" \/><\/a><\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u65b0\u682a\u767a\u884c\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u6a29\u5229\u884c\u4f7f\u3055\u308c\u3001\u3053\u308c\u306b\u5bfe\u3057\u3066\u65b0\u682a\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u984d\u306e\u3046\u3061\u3001\u5f53\u8a72\u6a29\u5229\u884c\u4f7f\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3092\u6255\u8fbc\u8cc7\u672c\u306b\u632f\u308a\u66ff\u3048\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=6\" target=\"_blank\">\u57fa\u6e96\uff18<\/a>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u6a29\u5229\u884c\u4f7f\u3055\u308c\u3001\u5f53\u8a72\u4f01\u696d\u304c\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u5e33\u7c3f\u4fa1\u984d\u53ca\u3073\u6a29\u5229\u884c\u4f7f\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u306e\u5408\u8a08\u984d\u3068\u306e\u5dee\u984d\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u3068\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=6\" target=\"_blank\">\u57fa\u6e96\uff18<\/a>\uff09\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u304c\u6b63\u306e\u5024\u306e\u5834\u5408\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u76ca\u300d\u3068\u3057\u3066\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3002\u8ca0\u306e\u5024\u306e\u5834\u5408\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u640d\u300d\u3068\u3057\u3066\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u6e1b\u984d\u3059\u308b\u3002\u306a\u304a\u3001\u4f1a\u8a08\u671f\u9593\u672b\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u6b8b\u9ad8\u304c\u8ca0\u306e\u5024\u306e\u5834\u5408\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u30bc\u30ed\u3068\u3057\u3001\u8ca0\u306e\u5024\u3092\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\uff08\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\uff09\u304b\u3089\u6e1b\u984d\u3059\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff11\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/jikokabu2\/jikokabu2.pdf\" target=\"_blank\">\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/jikokabu2\/jikokabu2.pdf#page=3\" target=\"_blank\">\uff19\u300110<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/jikokabu2\/jikokabu2.pdf#page=4\" target=\"_blank\">12<\/a>\uff09\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305a\u5931\u52b9\u3068\u306a\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u6a29\u5229\u4e0d\u884c\u4f7f\u306b\u3088\u308b\u5931\u52b9\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u984d\u306e\u3046\u3061\u3001\u5f53\u8a72\u5931\u52b9\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3092\u539f\u5247\u3068\u3057\u3066\u300c\u65b0\u682a\u4e88\u7d04\u6a29\u623b\u5165\u76ca\u300d\u7b49\u306e\u79d1\u76ee\u540d\u79f0\u3067\u7279\u5225\u5229\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5f53\u8a72\u5931\u52b9\u304c\u78ba\u5b9a\u3057\u305f\u671f\u306b\u884c\u3046\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=6\" target=\"_blank\">\u57fa\u6e96\uff18<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=18\" target=\"_blank\">47<\/a>\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff13\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u5f53\u793e\u306f\u3001\uff13\u6708\u6c7a\u7b97\u3067\u3042\u308b\u3002\u5f53\u8a72\u8a2d\u4f8b\u306f<span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff11\u300b<\/strong><\/span>\u3001<span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff12\u300b<\/strong><\/span>\u306e\u7d9a\u304d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u65b0\u682a\u4e88\u7d04\u6a29\u6b8b\u9ad8\uff1a4,600,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u884c\u4f7f\u6642\u306e\u6255\u8fbc\u91d1\u984d\uff1a10,000\u5186\uff0f\u682a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u671f\u9593\uff1aX5\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089X7\u5e74\uff16\u670830\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000X7\u5e74\uff14\u6708\u304b\u3089\uff16\u6708\u306b\u304b\u3051\u306690\uff05\u304c\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u3002\u305d\u306e\u3046\u3061\u3001\u65b0\u682a\u767a\u884c\u3068\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3092\u534a\u5206\u305a\u3064\u3068\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u65b0\u682a\u767a\u884c\u306e\u969b\u306e\u6255\u8fbc\u91d1\u984d\u306f\u5168\u984d\u3001\u8cc7\u672c\u91d1\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u30019,000\u5186\uff0f\u682a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2466\u3000\u6b8b\u308a\u306e10\uff05\u306f\u6a29\u5229\u884c\u4f7f\u671f\u9593\u5185\u306b\u6a29\u5229\u884c\u4f7f\u3055\u308c\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X\uff18\u5e74\uff13\u6708\u671f\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u65b0\u682a\u767a\u884c<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109535\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-2.png\" alt=\"\" width=\"1021\" height=\"88\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-2.png 1021w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-2-300x25.png 300w\" sizes=\"(max-width: 1021px) 100vw, 1021px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -1.5em;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">10,000\u5186\u00d7414\u682a\uff08\uff1d92\u540d\u00d710\u500b\u00d745\uff05\uff09\uff1d4,140,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">4,600,000\u00d745\uff05\uff1d2,070,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109536\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-3.png\" alt=\"\" width=\"1020\" height=\"89\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-3.png 1020w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-3-300x26.png 300w\" sizes=\"(max-width: 1020px) 100vw, 1020px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px; margin-top: -1.5em;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">10,000\u5186\u00d7414\u682a\uff08\uff1d92\u540d\u00d710\u500b\u00d745\uff05\uff09\uff1d4,140,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000<span style=\"font-size: 12px;\">4,600,000\u00d745\uff05\uff1d2,070,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000<span style=\"font-size: 12px;\">9,000\u5186\u00d7414\u682a\uff08\uff1d92\u540d\u00d710\u500b\u00d745\uff05\uff09\uff1d3,726,000\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5dee\u984d<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2462\u3000\u6a29\u5229\u884c\u4f7f\u671f\u9593\u6e80\u4e86\u306b\u3088\u308b\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u5931\u52b9<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109537\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-4.png\" alt=\"\" width=\"1019\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-4.png 1019w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-2-4-300x13.png 300w\" sizes=\"(max-width: 1019px) 100vw, 1019px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px; margin-top: -1.5em;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000<span style=\"font-size: 12px;\">4,600,000\u00d710\uff05\uff1d460,000\u5186<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #999999; background-color: #ffffff;\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#999999;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u7a0e\u52b9\u679c\u3011<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#999999;\"><\/div>\n<p>\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u7a0e\u5236\u975e\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3067\u3001\u7a0e\u52b9\u679c\u306e\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u3002<strong><\/strong><\/p>\n<p><strong>\uff08\uff11\uff09\u3000\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5834\u5408<\/strong><br \/>\n\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3055\u308c\u305f<span style=\"color: #b22222;\">\u500b\u4eba\u306f\u3001\u4ed8\u4e0e\u6642\u3001\u6a29\u5229\u884c\u4f7f\u6642\u3068\u3082\u306b\u6240\u5f97\u7a0e\u306e\u7d66\u4e0e\u6240\u5f97\u7b49\u306b\u3088\u308b\u8ab2\u7a0e\u304c\u306a\u304f<\/span>\u3001\u682a\u5f0f\u8b72\u6e21\u6642\u306b\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<br \/>\n\u4e00\u65b9\u3001\u4f1a\u793e\u5074\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u7d66\u4e0e\u7b49\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306b\u306e\u307f\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u304c\u3001\u7d66\u4e0e\u7b49\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6c38\u4e45\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u306a\u3044\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u51e6\u7406\u3055\u308c\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u3001\u6c38\u4e45\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u306a\u3044\u305f\u3081\u3001<span style=\"color: #b22222;\">\u6c38\u4e45\u5dee\u7570<\/span>\u3068\u306a\u308b\uff08\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u751f\u3058\u306a\u3044\uff09\u3002<br \/>\n\u306a\u304a\u3001\u6a29\u5229\u4e0d\u884c\u4f7f\u306b\u3088\u308b\u623b\u5165\u76ca\u306f\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u304c\u3001\u4e00\u6642\u5dee\u7570\u3092\u8a8d\u8b58\u3057\u306a\u3044\u305f\u3081\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u7a0e\u5236\u975e\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5834\u5408<\/strong><br \/>\n\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3001\u500b\u4eba\u306f\u6a29\u5229\u884c\u4f7f\u6642\u306b\u884c\u4f7f\u6642\u306e\u6642\u4fa1\u304b\u3089\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u5dee\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u7b49\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<br \/>\n\u4e00\u65b9\u3001\u4f1a\u793e\u5074\u3067\u306f\u3001\u7d66\u4e0e\u7b49\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u8cbb\u7528\u8a08\u4e0a\u6642\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u304c\u3001\u6a29\u5229\u884c\u4f7f\u6642\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u304c\u8a8d\u8b58\u3055\u308c\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6a29\u5229\u4e0d\u884c\u4f7f\u306b\u3088\u308b\u623b\u5165\u76ca\u306f\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u3001\u6e1b\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u6a29\u5229\u884c\u4f7f\u6642\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u6a29\u5229\u4e0d\u884c\u4f7f\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067\u3082\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3059\u308b\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"color: #b22222;\">\u6a29\u5229\u884c\u4f7f\u6642\u53ca\u3073\u6a29\u5229\u4e0d\u884c\u4f7f\u78ba\u5b9a\u6642\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u53d6\u308a\u5d29\u3055\u308c\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/2\/\">\u3010STEP\uff11\u3011\u6a29\u5229\u78ba\u5b9a\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/3\/\">\u3010STEP\uff12\u3011\u6a29\u5229\u78ba\u5b9a\u4ee5\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-14\/4\/\">\u3010STEP\uff13\u3011\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff13\u3011\u6ce8\u8a18<\/strong><\/h4>\n<\/div>\n<p>\u4ee5\u4e0b\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf#page=8\" target=\"_blank\">\u57fa\u6e9616<\/a>\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #696969; border-radius: 10px; background-color: #f5f5f5;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u5b58\u5728\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5185\u5bb9\u3001\u898f\u6a21\uff08\u4ed8\u4e0e\u6570\u7b49\uff09\u53ca\u3073\u305d\u306e\u5909\u52d5\u72b6\u6cc1\uff08\u884c\u4f7f\u6570\u3084\u5931\u52b9\u6570\u7b49\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306e\u898b\u7a4d\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09<\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u78ba\u5b9a\u6570\u306e\u898b\u7a4d\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09<\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306b\u3088\u308b\u7b97\u5b9a\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5404\u671f\u672b\u306b\u304a\u3051\u308b\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5408\u8a08\u984d\u53ca\u3073\u5404\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u65e5\u306b\u304a\u3051\u308b\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09<\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u306e\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff17\uff09<\/strong>\u3000\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u53c8\u306f\u81ea\u793e\u306e\u682a\u5f0f\u306b\u5bfe\u4fa1\u6027\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u53ca\u3073\u305d\u306e\u3088\u3046\u306b\u5224\u65ad\u3057\u305f\u6839\u62e0<\/p>\n<p style=\"margin-bottom: 3px;\">\u8ca1\u8ca8\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\u53c8\u306f\u81ea\u793e\u306e\u682a\u5f0f\u3092\u7528\u3044\u308b\u53d6\u5f15\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u3092\u9664\u304f\u3002\uff09\u306b\u3064\u3044\u3066\u3082\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306b\u6e96\u3058\u3066\u3001\u8a72\u5f53\u3059\u308b\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u8a08\u7b97\u66f8\u985e\u3067\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306a\u6ce8\u8a18\u306f\u5fc5\u305a\u3057\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u4ee5\u4e0a\u3001\uff13\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u307e\u3068\u3081\u305f\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u518d\u63b2\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-0-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109485\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/f_chart32-0-1.png\" alt=\"\" width=\"1189\" height=\"3268\" \/><\/a><\/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:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<br \/>\n\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\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\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c11\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff11\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kansoka2015\/kansoka_2015_1.pdf\" target=\"_blank\">\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/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>\u300c\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9 \u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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>\u4eca\u56de\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u300c\u57fa\u672c\u300d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3068\u306f\u3001\u81ea\u793e\u682a\u5f0f\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u203b\uff11\uff09\u306e\u3046\u3061\u3001\u7279\u306b\u4f01\u696d\u304c\u305d\u306e\u5f93\u696d\u54e1\u7b49\uff08\u203b\uff12\uff09\u306b\u3001\u5831\u916c\u3068\u3057\u3066\u4ed8\u4e0e\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u306f\u3001\u6a29\u5229\u884c\u4f7f\u306b\u3088\u308a\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u672c\u6765\u306e\u6a29\u5229\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\uff08\u6a29\u5229\u306e\u78ba\u5b9a\uff09\u306b\u3064\u304d\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u3044\u3002\u5f53\u8a72\u6a29\u5229\u306e\u78ba\u5b9a\u306b\u3064\u3044\u3066\u306e\u6761\u4ef6\uff08\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\uff09\u306b\u306f\u3001\u52e4\u52d9\u6761\u4ef6\u3084\u696d\u7e3e\u6761\u4ef6\u304c\u3042\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\uff12\uff08\uff12\uff09\uff09\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":[276,178,167,182,290,232],"tags":[524,337],"backnumber":[1870],"series":[1167],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 11:51:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/109456"}],"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=109456"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/109456\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=109456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=109456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=109456"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=109456"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=109456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}