{"id":112129,"date":"2016-12-15T10:10:04","date_gmt":"2016-12-15T01:10:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=112129"},"modified":"2017-02-13T10:07:23","modified_gmt":"2017-02-13T01:07:23","slug":"financial-accounting-others-article-16","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-16\/","title":{"rendered":"\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u6a29\u5229\u78ba\u5b9a\u65e5\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08<span style=\"font-size: 18px;\">\u3092<\/span>\u5b66\u3076<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6a29\u5229\u78ba\u5b9a\u65e5\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u6a29\u5229\u78ba\u5b9a\u65e5\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-15\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u300c\u6a29\u5229\u78ba\u5b9a\u65e5\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406\u300d\u306b\u7d9a\u304d\u3001\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u3002\u4ee5\u4e0b\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u5f8c\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u6a29\u5229\u78ba\u5b9a\u65e5\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u6982\u8981<\/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\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff14\u9805\uff09\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\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff11\u53f7\uff09\u306b\u3057\u305f\u304c\u3046\u3002\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff18\u9805\uff09\u3002<\/p>\n<p>\u6a29\u5229\u884c\u4f7f\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u4ed5\u8a33\u3067\u793a\u3059\u3068\u6b21\u306e\u30a4\u30e1\u30fc\u30b8\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; margin-top: 18px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-112139 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-1.png\" alt=\"\" width=\"468\" height=\"95\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-1.png 585w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-1-300x61.png 300w\" sizes=\"(max-width: 468px) 100vw, 468px\" \/><\/p>\n<h4><strong>\uff12\u3000\u6570\u5024\u4f8b<\/strong><\/h4>\n<p>\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c11\u53f7\uff09\u306e\uff3b\u8a2d\u4f8b\uff11\uff3d \u57fa\u672c\u8a2d\u4f8b\u3067\u306f\u3001\u6b21\u306e\u6570\u5024\u4f8b\u3092\u3082\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u6a29\u5229\u78ba\u5b9a\u65e5\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff08X4\u5e74\uff13\u6708\u671f\u304b\u3089X6\u5e74\uff13\u6708\u671f\uff08\u6a29\u5229\u78ba\u5b9a\u65e5\u307e\u3067\uff09\uff09\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u6a29\u5229\u78ba\u5b9a\u65e5\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-15\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3067\u793a\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u4eca\u56de\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u53ca\u3073\u5931\u52b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u793a\u3059\u3002<!--more--><\/p>\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><strong>\u3008\u524d\u63d0\u6761\u4ef6\u3009<\/strong><br \/>\nA\u793e\u306f\u3001X3\u5e74\uff16\u6708\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u306e\u3046\u3061\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u4ee5\u4e0a\u306e\u800575\u540d\u306b\u5bfe\u3057\u3066\u4ee5\u4e0b\u306e\u6761\u4ef6\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u65b0\u682a\u4e88\u7d04\u6a29\uff09\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001\u540c\u5e74\uff17\u6708\uff11\u65e5\u306b\u4ed8\u4e0e\u3057\u305f\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #3CB371; border-radius: 5px; background-color: #ffffff;\">\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2460<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570<\/p>\n<ul>\n<li>\u5f93\u696d\u54e1\uff11\u540d\u5f53\u305f\u308a160\u500b\uff08\u5408\u8a0812,000\u500b\uff09<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4e00\u90e8\u884c\u4f7f\u306f\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/li>\n<li>\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<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2461<\/span><\/strong>\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<\/p>\n<ul>\n<li>\u5408\u8a0812,000\u682a<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2462<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u6642\u306e\u6255\u8fbc\u91d1\u984d<\/p>\n<ul>\n<li>\uff11 \u682a\u5f53\u305f\u308a75,000\u5186<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2463<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u78ba\u5b9a\u65e5<\/p>\n<ul>\n<li>X5\u5e74\uff16\u6708\u672b\u65e5<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2464<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u671f\u9593<\/p>\n<ul>\n<li>X5\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089X7\u5e74\uff16\u6708\u672b\u65e5<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2465<\/span><\/strong>\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<\/p>\n<ul>\n<li>8,000\u5186\uff0f\u500b<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2466<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u306e\u898b\u7a4d\u6570<\/p>\n<ul>\n<li>X3\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\u6708\u672b\u307e\u3067\u306b\uff17\u540d\u306e\u9000\u8077\u306b\u3088\u308b\u5931\u52b9\u3092\u898b\u8fbc\u3093\u3067\u3044\u308b\u3002<\/li>\n<li>X5\u5e74\uff16\u6708\u672b\u307e\u3067\u306b\u5b9f\u969b\u306b\u9000\u8077\u3057\u305f\u306e\u306f\u3001\uff15\u540d\u3067\u3042\u3063\u305f\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><span class=\"highlight\" style=\"background-color:#d7e4bd;\"><strong><span style=\"color: #556b2f;\">\u2467<\/span><\/strong>\u3000\u65b0\u682a\u4e88\u7d04\u6a29\u884c\u4f7f\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/span><\/p>\n<ul>\n<li><span class=\"highlight\" style=\"background-color:#d7e4bd;\">\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u884c\u4f7f\u3055\u308c\u305f\u969b\u3001\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u884c\u4f7f\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u53ca\u3073\u884c\u4f7f\u3055\u308c\u305f\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u8cc7\u672c\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px; margin-top: 18px;\">\u5e74\u5ea6\u3054\u3068\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306e\u5b9f\u7e3e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; margin-top: 18px;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-112140 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-2.png\" alt=\"\t\u672a\u884c\u4f7f\u6570 \uff08\u6b8b\u6570\uff09\t\u5931\u52b9\u5206 \uff08\u7d2f\u8a08\uff09\t\u884c\u4f7f\u5206 \uff08\u7d2f\u8a08\uff09\t\u6458\u3000\u8981 \u4ed8\u4e0e\u6642\t12,000\t\uff0d\t\uff0d\t X4\/3\u671f\t11,840\t160\t\uff0d\t\u9000\u8077\u80051\u540d X5\/3\u671f\t11,520\t480\t\uff0d\t\u9000\u8077\u80052\u540d X6\/3\u671f\t8,000\t800\t3,200\tX5\/4\uff5e6\u6708\u306e\u9000\u8077\u80052\u540d\u3001\u884c\u4f7f20\u540d X7\/3\u671f\t4,000\t800\t7,200\t\u884c\u4f7f25\u540d X8\/3\u671f\t\uff0d\t1,120\t10,880\t\u884c\u4f7f23\u540d\u3001\u5931\u52b92\u540d\" width=\"553\" height=\"202\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-2.png 885w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-2-300x109.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<\/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><strong>\u3008X6\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\uff1a\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\uff08\u65b0\u682a\u306e\u767a\u884c\uff09\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-112146 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-3.png\" alt=\"\" width=\"550\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-3.png 786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-3-300x45.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: 3px;\">\uff08\u8a08\u7b97\u904e\u7a0b\uff09<\/p>\n<ul>\n<li>\u6255\u8fbc\u91d1\u984d\uff1a240, 000,000\u5186\uff1d75,000\u5186\uff0f\u682a\u00d7160\u682a\uff0f\u540d\u00d720\u540d<\/li>\n<li>\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u91d1\u984d\uff1a<br \/>\n25,600,000\u5186\uff1d8,000\u5186\uff0f\u500b\u00d7160\u500b\uff0f\u540d\u00d720\u540d<\/li>\n<\/ul>\n<\/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><strong>\u3008X6\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\uff1a\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\uff08\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff09\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-112152 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-4.png\" alt=\"\" width=\"550\" height=\"108\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-4.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-4-300x58.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: 3px;\">\uff08\u8a08\u7b97\u904e\u7a0b\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u3092\u53d7\u3051\u3001A \u793e\u306f\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3059\u308b\u3002<br \/>\n\u51e6\u5206\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u306f\uff11\u682a\u5f53\u305f\u308a70,000\u5186\u3067\u3042\u3063\u305f\u3068\u3059\u308b\u3002<\/p>\n<ul>\n<li>\u6255\u8fbc\u91d1\u984d\uff1a240,000,000\u5186\uff1d75,000\u5186\uff0f\u682a\u00d7160\u682a\uff0f\u540d\u00d720\u540d<\/li>\n<li>\u51e6\u5206\u3057\u305f\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\uff1a<br \/>\n224,000,000\u5186\uff1d70,000\u5186\uff0f\u682a\u00d7160\u682a\uff0f\u540d\u00d720\u540d<\/li>\n<li>\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u91d1\u984d\uff1a<br \/>\n25,600,000\u5186\uff1d8,000\u5186\uff0f\u500b\u00d7160\u500b\uff0f\u540d\u00d720\u540d<\/li>\n<\/ul>\n<\/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><strong>\u3008X7\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u65b0\u682a\u306e\u767a\u884c\uff09\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px; margin-top: 3px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-112153 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-5.png\" alt=\"\" width=\"550\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-5.png 786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-5-300x45.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: 3px;\">\uff08\u8a08\u7b97\u904e\u7a0b\uff09<\/p>\n<ul>\n<li>\u6255\u8fbc\u91d1\u984d\uff1a300,000,000\u5186\uff1d75,000\u5186\uff0f\u682a\u00d7160\u682a\uff0f\u540d\u00d725\u540d<\/li>\n<li>\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u91d1\u984d\uff1a<br \/>\n32,000,000\u5186\uff1d8,000\u5186\uff0f\u500b\u00d7160\u500b\uff0f\u540d\u00d725\u540d<\/li>\n<\/ul>\n<\/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><strong>\u3008X8\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u65b0\u682a\u306e\u767a\u884c\uff09\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px; margin-top: 3px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-112155 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-6.png\" alt=\"\" width=\"550\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-6.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-6-300x45.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: 3px;\">\uff08\u8a08\u7b97\u904e\u7a0b\uff09<\/p>\n<ul>\n<li>\u6255\u8fbc\u91d1\u984d\uff1a276,000,000\u5186\uff1d75,000\u5186\uff0f\u682a\u00d7160\u682a\uff0f\u540d\u00d723\u540d<\/li>\n<li>\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u91d1\u984d\uff1a<br \/>\n29,440,000\u5186\uff1d8,000\u5186\uff0f\u500b\u00d7160\u500b\uff0f\u540d\u00d723\u540d<\/li>\n<\/ul>\n<\/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><strong>\u3008X8\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u5931\u52b9\uff09\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px; margin-top: 3px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-112156 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-7.png\" alt=\"\" width=\"550\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-7.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/stockoption5-7-300x45.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: 3px;\">\uff08\u8a08\u7b97\u904e\u7a0b\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u3046\u3061\uff64\u6a29\u5229\u884c\u4f7f\u671f\u9593\u4e2d\u306b\u6a29\u5229\u884c\u4f7f\u3055\u308c\u306a\u304b\u3063\u305f\uff08\u6a29\u5229\u4e0d\u884c\u4f7f\u306b\u3088\u308b\u5931\u52b9\uff09\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u623b\u5165\u76ca\u3068\u3057\u3066\u5229\u76ca\u306b\u8a08\u4e0a\u3059\u308b\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff19\u9805\u300147\u9805\uff09\u3002<\/p>\n<ul>\n<li>2,560,000\u5186\uff1d8,000\u5186\uff0f\u500b\u00d7160\u500b\uff0f\u540d\u00d7\uff12\u540d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n\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<\/p>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u3067\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>\u524d\u56de\u306e\u300c\u6a29\u5229\u78ba\u5b9a\u65e5\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406\u300d\u306b\u7d9a\u304d\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u3002\u4ee5\u4e0b\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u5f8c\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n","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":[524,333,337],"backnumber":[1873],"series":[901],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 08:15:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/112129"}],"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=112129"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/112129\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=112129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=112129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=112129"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=112129"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=112129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}