{"id":110088,"date":"2016-12-15T10:08:41","date_gmt":"2016-12-15T01:08:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=110088"},"modified":"2016-12-14T15:29:03","modified_gmt":"2016-12-14T06:29:03","slug":"consolidated-article-22","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consolidated-article-22\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c130\u56de\u3011\u9023\u7d50\u4f1a\u8a08\u246c\u300c\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306b\u304a\u3051\u308b\u5305\u62ec\u5229\u76ca\u306e\u53d6\u308a\u8fbc\u307f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c130\u56de\u3011\u3000\u9023\u7d50\u4f1a\u8a08\u246c<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306b\u304a\u3051\u308b\u5305\u62ec\u5229\u76ca\u306e\u53d6\u308a\u8fbc\u307f\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u6301\u5206\u6cd5\u3092\u9069\u7528\u3059\u308b\u6295\u8cc7\u4f1a\u793e\uff08\u4ee5\u4e0b\u3001\u300c\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u300d\uff09\u304c\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u304c\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6295\u8cc7\u306e\u65e5\uff08\u6301\u5206\u6cd5\u9069\u7528\u65e5\uff09\u4ee5\u964d\u306b\u304a\u3051\u308b\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306e\u3046\u3061\u6295\u8cc7\u4f1a\u793e\u306e\u6301\u5206\u76f8\u5f53\u984d\u3092\u7b97\u5b9a\u3057\u3066\u6295\u8cc7\u306e\u984d\u3092\u5897\u984d\u53c8\u306f\u6e1b\u984d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u8a72\u5897\u6e1b\u984d\u306f\u9023\u7d50\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u53c8\u306f\u9023\u7d50\u640d\u76ca\u53ca\u3073\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u304a\u3044\u3066\u306f\u300c\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6301\u5206\u76f8\u5f53\u984d\u300d\u7b49\u306e\u79d1\u76ee\u3092\u3082\u3063\u3066\u4e00\u62ec\u3057\u3066\u8868\u793a\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u7b49\u306e\u5404\u5185\u8a33\u9805\u76ee\u306b\u5f53\u8a72\u6301\u5206\u76f8\u5f53\u984d\u3092\u542b\u3081\u3066\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff19\u53f7\u300c\u6301\u5206\u6cd5\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u6301\u5206\u6cd5\u5b9f\u52d9\u6307\u91dd\u300d\uff09\u7b2c10\uff0d\uff12\u9805\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<br \/>\n<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<ul>\n<li>X0\u5e74\uff13\u670831\u65e5P\u793e\u306fS\u793e\u682a\u5f0f\u306e20\uff05\u3092\u53d6\u5f97\u3057\u3001S\u793e\u3092\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u3068\u3057\u305f\u3002<\/li>\n<li>\u305d\u308c\u4ee5\u964dX3\u5e74\uff13\u670831\u65e5\u307e\u3067\u6301\u5206\u6bd4\u7387\u306b\u5909\u52d5\u306f\u306a\u3044\u3002<\/li>\n<li>P\u793e\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u3092\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u7a0e\u52b9\u679c\u8abf\u6574\u5f8c\uff09\u306e\u5897\u6e1b\u5185\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/basic-ac130-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-110093 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/basic-ac130-1.png\" alt=\"\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09 X2\/3\/31 \u58f2\u5374\u7b49\u306b\u3088\u308b\u7d44\u66ff\u8abf\u6574\u984d \u5f53\u671f\u767a\u751f\u984d\uff08\u5dee\u984d\uff09 X3\/3\/31 \u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238 \u8a55\u4fa1\u5dee\u984d\u91d1 \uff08\u7a0e\u52b9\u679c\u8abf\u6574\u5f8c\uff09 850 \uff0d 250 1,100\" width=\"479\" height=\"127\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/basic-ac130-1.png 798w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/basic-ac130-1-300x79.png 300w\" sizes=\"(max-width: 479px) 100vw, 479px\" \/><\/a><\/p>\n<ul>\n<li>S\u793e\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u3092\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u7a0e\u52b9\u679c\u8abf\u6574\u5f8c\uff09\u306e\u5897\u6e1b\u5185\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u306a\u304a\u3001X0\u5e74\uff13\u670831\u65e5\u6642\u70b9\u306eS\u793e\u4fdd\u6709\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306b\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u7a0e\u52b9\u679c\u8abf\u6574\u5f8c\uff09\u304c250\u751f\u3058\u3066\u3044\u305f\uff09\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/basic-ac130-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-110094 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/basic-ac130-2.png\" alt=\"\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09 X2\/3\/31 \u58f2\u5374\u7b49\u306b\u3088\u308b\u7d44\u66ff\u8abf\u6574\u984d \u5f53\u671f\u767a\u751f\u984d\uff08\u5dee\u984d\uff09 X3\/3\/31 \u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238 \u8a55\u4fa1\u5dee\u984d\u91d1 \uff08\u7a0e\u52b9\u679c\u8abf\u6574\u5f8c\uff09 850 \uff0d 250 1,100\" width=\"479\" height=\"148\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/basic-ac130-2.png 798w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/basic-ac130-2-300x92.png 300w\" sizes=\"(max-width: 479px) 100vw, 479px\" \/><\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<h4><strong>\uff11\u3000X3\u5e74\uff13\u6708\u6c7a\u7b97\u6642<\/strong><\/h4>\n<h4 style=\"margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000S\u793e\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306e\u53d6\u8fbc<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-110096\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/basic-ac130-3.png\" alt=\"\uff08\u501f\uff09 S\u793e\u682a\u5f0f 30 \uff08\u203b\uff11\uff09 \uff0f \uff08\u8cb8\uff09 \u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6301\u5206\u76f8\u5f53\u984d\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff09 30 \uff08\u203b\uff11\uff09\" width=\"811\" height=\"134\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.8em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">S\u793e\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306e\u5f53\u671f\u767a\u751f\u984d150\u00d720\uff05\uff1d30<\/span><\/p>\n<p style=\"margin-bottom: 0px;\"><strong>\u9023\u7d50\u640d\u76ca\u53ca\u3073\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff08X2\/4\/1\u304b\u3089X3\/3\/31\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/basic-ac130-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-110097\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/basic-ac130-4.png\" alt=\"\u9023\u7d50\u640d\u76ca\u53ca\u3073\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\uff08X2\/4\/1\u304b\u3089X3\/3\/31\uff09 \u3000\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09\" width=\"518\" height=\"527\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000S\u793e\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306eP\u793e\u6301\u5206\u76f8\u5f53\u5206\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3078\u306e\u8a08\u4e0a<\/strong><\/h4>\n<p style=\"margin-bottom: 0px;\"><strong>\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u629c\u7c8b\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/basic-ac130-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-110098\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/basic-ac130-5.png\" alt=\"X2\/3\/31 X3\/3\/31 \u2160\u3000\u682a\u4e3b\u8cc7\u672c 1\u3000 \u8cc7\u672c\u91d1 10,000 10,000 2\u3000 \u5229\u76ca\u5270\u4f59\u91d1 5,000 6,560 \u2161\u3000\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d 1 \u3000\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1 1,010 1,290 \uff08\u203b\uff12\uff09\" width=\"798\" height=\"280\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.8em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">1,100\u767e\u4e07\u5186\uff08P\u793e\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\uff09\uff08X3\u5e74\uff13\u670831\u65e5\uff09\uff09+190\u767e\u4e07\u5186\uff08\u6301\u5206\u6cd5\u9069\u7528\u65e5\u4ee5\u964d\u306eS\u793e\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\uff09\u306e\u3046\u3061P\u793e\u306e\u6301\u5206\u76f8\u5f53\u984d\uff08X3\u5e74\uff13\u670831\u65e5\uff09\uff09\uff1d1,290\u767e\u4e07\u5186<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u304c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u306a\u3069\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u6295\u8cc7\u306e\u65e5\uff08\u6301\u5206\u6cd5\u9069\u7528\u65e5\uff09\u4ee5\u964d\u306b\u304a\u3051\u308b\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306e\u3046\u3061\u6295\u8cc7\u4f1a\u793e\u306e\u6301\u5206\u53c8\u306f\u8ca0\u62c5\u306b\u898b\u5408\u3046\u984d\u3092\u7b97\u5b9a\u3057\u3066\u6295\u8cc7\u306e\u984d\u3092\u5897\u984d\u53c8\u306f\u6e1b\u984d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5f53\u8a72\u5897\u6e1b\u984d\u306f\u9023\u7d50\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u53c8\u306f\u9023\u7d50\u640d\u76ca\u53ca\u3073\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u304a\u3044\u3066\u306f\u3001\u6301\u5206\u6cd5\u3092\u9069\u7528\u3059\u308b\u88ab\u6295\u8cc7\u4f1a\u793e\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u4f1a\u793e\u306e\u6301\u5206\u76f8\u5f53\u984d\u306f\u3001\u300c\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6301\u5206\u76f8\u5f53\u984d\u300d\u7b49\u306e\u5f53\u8a72\u9805\u76ee\u3092\u793a\u3059\u79d1\u76ee\u3092\u3082\u3063\u3066\u4e00\u62ec\u3057\u3066\u533a\u5206\u8868\u793a\u3057\u307e\u3059\uff08\u6301\u5206\u6cd5\u5b9f\u52d9\u6307\u91dd\u7b2c10\uff0d\uff12\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u6301\u5206\u6cd5\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u88ab\u6295\u8cc7\u4f1a\u793e\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u4f1a\u793e\u306e\u6301\u5206\u76f8\u5f53\u984d\u306b\u3064\u3044\u3066\u306f\u3001IFRS\u3067\u306f\u4e00\u62ec\u3057\u3066\u533a\u5206\u8868\u793a\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u3053\u3068\u3068\u306e\u6574\u5408\u6027\u3092\u6e2c\u308b\u305f\u3081\u3068\u8003\u3048\u3089\u308c\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c25\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/hyouji-hokatu_2012\/hyouji-hokatu_2012_1.pdf\" target=\"_blank\">\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\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\/hyouji-hokatu_2012\/hyouji-hokatu_2012_1.pdf#page=10\" target=\"_blank\">\u7b2c32\u9805<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306b\u304a\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u53d6\u6271\u3044\u306b\u5f93\u3044\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u640d\u76ca\u3001\u70ba\u66ff\u63db\u7b97\u8abf\u6574\u52d8\u5b9a\u3001\u9000\u8077\u7d66\u4ed8\u306b\u4fc2\u308b\u8abf\u6574\u7d2f\u8a08\u984d\u7b49\u306e\u5404\u5185\u8a33\u9805\u76ee\u306b\u5f53\u8a72\u6301\u5206\u6cd5\u76f8\u5f53\u984d\u3092\u542b\u3081\u3066\u8868\u793a\u3057\u307e\u3059\uff08\u6301\u5206\u6cd5\u5b9f\u52d9\u6307\u91dd\u7b2c10\uff0d\uff12\u9805\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c25\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/hyouji-hokatu_2012\/hyouji-hokatu_2012_1.pdf\" target=\"_blank\">\u5305\u62ec\u5229\u76ca\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09<\/li>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff19\u53f7\u300c\u6301\u5206\u6cd5\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09<\/li>\n<li>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/common\/law\/kaiji\/06.pdf\" target=\"_blank\">\u540c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>Q\u3000\u6301\u5206\u6cd5\u3092\u9069\u7528\u3059\u308b\u6295\u8cc7\u4f1a\u793e\uff08\u4ee5\u4e0b\u3001\u300c\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u300d\uff09\u304c\u3001\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,238],"tags":[120,327],"backnumber":[1873],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 17:24:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/110088"}],"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=110088"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/110088\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=110088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=110088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=110088"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=110088"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=110088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}