{"id":114572,"date":"2017-03-30T10:14:09","date_gmt":"2017-03-30T01:14:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=114572"},"modified":"2017-03-30T11:50:35","modified_gmt":"2017-03-30T02:50:35","slug":"financial-accounting-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c34\u56de\u3011\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\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\u7b2c34\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\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\u7814\u7a76\u958b\u767a\u8cbb\u306b\u8a72\u5f53\u3057\u306a\u3044\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\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-article-29\/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\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5206\u985e<\/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-article-29\/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\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\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-article-29\/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\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\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-article-29\/5\/\"  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\uff14\u3000\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\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-article-29\/6\/\"  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\uff15\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><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-0-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114984\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-0-1.png\" alt=\"\" width=\"2481\" height=\"2429\" \/><\/a><\/p>\n<p><!--more--><\/p>\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-article-29\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/2\/\">\u3010STEP\uff11\u3011\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/3\/\">\u3010STEP\uff12\u3011\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/4\/\">\u3010STEP\uff13\u3011\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/5\/\">\u3010STEP\uff14\u3011\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/6\/\">\u3010STEP\uff15\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\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5206\u985e<\/strong><\/h4>\n<\/div>\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><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114985\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-1.png\" alt=\"\" width=\"1212\" height=\"454\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-1.png 1212w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-1-300x112.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-1-1024x383.png 1024w\" sizes=\"(max-width: 1212px) 100vw, 1212px\" \/><\/a><\/p>\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u8cbb\u306f\u3001\u305d\u306e\u5236\u4f5c\u76ee\u7684\u306b\u3088\u308a\u3001\u5c06\u6765\u306e\u53ce\u76ca\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u304c\u7570\u306a\u308b\u3053\u3068\u7b49\u304b\u3089\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5236\u4f5c\u8cbb\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u53d6\u5f97\u5f62\u614b\uff08\u81ea\u793e\u5236\u4f5c\u3001\u5916\u90e8\u8cfc\u5165\uff09\u5225\u3067\u306f\u306a\u304f\u3001\u5236\u4f5c\u76ee\u7684\u5225\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\uff08\u4ee5\u4e0b\u3001\u300c\u610f\u898b\u66f8\u300d\u3068\u3044\u3046\uff09\u4e09\uff13\uff08\uff11\uff09\uff09\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8cfc\u5165\u30fb\u59d4\u8a17\u306b\u8981\u3057\u305f\u8cbb\u7528\u306f\u3001\u5236\u4f5c\u76ee\u7684\u306b\u5fdc\u3058\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u5236\u4f5c\u53c8\u306f\u8cfc\u5165\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c<strong><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span><\/strong>\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001<strong><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span><\/strong>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001<strong><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span><\/strong>\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u610f\u898b\u66f8\u2162\uff13\uff08\uff13\uff09\uff09\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114574\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-2.png\" alt=\"No. \u5206\u3000\u985e \u8aac\u3000\u660e \uff08\uff11\uff09 \u8ca9\u58f2\u76ee\u7684\u306e \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u53d7\u6ce8\u5236\u4f5c\u306e \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u7279\u5b9a\u306e\u30e6\u30fc\u30b6\u30fc\u5411\u3051\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5236\u4f5c\u3057\u3001\u63d0\u4f9b\u3059\u308b\u5834\u5408\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c17\u53f7\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306e\u53ce\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u53d6\u300d\u3068\u3044\u3046\uff09\uff11\uff08\uff11\uff09\u2461\uff09 \uff08\uff12\uff09 \u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u4e0d\u7279\u5b9a\u591a\u6570\u306e\u30e6\u30fc\u30b6\u30fc\u5411\u3051\u306b\u958b\u767a\u3057\u305f\u5404\u7a2e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8ca9\u58f2\u3084\u30e9\u30a4\u30bb\u30f3\u30b9\u8ca9\u58f2\uff08\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f7f\u7528\u3092\u8a31\u8afe\u3057\u4f7f\u7528\u6599\u3092\u5f97\u308b\u5951\u7d04\uff09\u3092\u3059\u308b\u5834\u5408\uff08\u5b9f\u53d6\uff11\uff08\uff11\uff09\u2460\uff09 \uff08\uff13\uff09 \u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u81ea\u793e\u3067\u5229\u7528\u3059\u308b\u5834\u5408\" width=\"1002\" height=\"388\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-2.png 1002w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-1-2-300x116.png 300w\" sizes=\"(max-width: 1002px) 100vw, 1002px\" \/><\/a><\/p>\n<p><span style=\"color: #b22222;\"> <strong>\uff08\uff11\uff09<\/strong> <\/span>\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/3\/\">\u3010STEP\uff12\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<span style=\"color: #b22222;\"> <strong>\uff08\uff12\uff09<\/strong> <\/span>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/4\/\">\u3010STEP\uff13\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<span style=\"color: #b22222;\"> <strong>\uff08\uff13\uff09<\/strong> <\/span>\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5834\u5408\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/5\/\">\u3010STEP\uff14\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\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-article-29\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/2\/\">\u3010STEP\uff11\u3011\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/3\/\">\u3010STEP\uff12\u3011\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/4\/\">\u3010STEP\uff13\u3011\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/5\/\">\u3010STEP\uff14\u3011\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/6\/\">\u3010STEP\uff15\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\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<p>\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u8cbb\u306f\u3001<span style=\"color: #b22222;\">\u8acb\u8ca0\u5de5\u4e8b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u6e96\u3058\u3066\u4f1a\u8a08\u51e6\u7406<\/span>\u3059\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a909e2.htm\" target=\"_blank\">\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u56db\uff11\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306f\u3001<span style=\"color: #b22222;\">\u300c\u5de5\u4e8b\u5b8c\u6210\u57fa\u6e96\u300d<\/span>\u53c8\u306f<span style=\"color: #b22222;\">\u300c\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u300d<\/span>\u306b\u3088\u308a\u58f2\u4e0a\u53ca\u3073\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u969b\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u3064\u3044\u3066\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; border-radius: 10px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\u3010\u7559\u610f\u70b9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u8a8d\u8b58\u306e\u5358\u4f4d<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u5f15\u6e21\u3057<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2462\u3000\u8cb7\u623b\u3057\u6761\u4ef6\u4ed8\u304d<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2463\u3000\u5206\u5272\u691c\u53ce<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2464\u3000\u8907\u5408\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2465\u3000\u7dcf\u984d\u8868\u793a<\/strong><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-top: 18px;\"><strong>\u2460\u3000\u8a8d\u8b58\u306e\u5358\u4f4d<\/strong><\/h4>\n<p>\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u8cbb\u306f\u3001\u8acb\u8ca0\u5de5\u4e8b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u6e96\u3058\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u305f\u3081\u3001\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kouji-keiyaku\/kouji-keiyaku.pdf\" target=\"_blank\">\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u5de5\u4e8b\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 0px;\">\u5de5\u4e8b\u5951\u7d04\u306b\u4fc2\u308b\u8a8d\u8b58\u306e\u5358\u4f4d\u306f\u3001\u5de5\u4e8b\u5951\u7d04\u306b\u304a\u3044\u3066\u5f53\u4e8b\u8005\u9593\u3067\u5408\u610f\u3055\u308c\u305f\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u306e\u5358\u4f4d\u306b\u57fa\u3065\u304f\u3002\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u306f\u3001\u5f53\u4e8b\u8005\u9593\u3067\u5408\u610f\u3055\u308c\u305f\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u306e\u5358\u4f4d\u3067\u4f5c\u6210\u3055\u308c\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u5951\u7d04\u66f8\u304c\u5f53\u4e8b\u8005\u9593\u3067\u5408\u610f\u3055\u308c\u305f\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u306e\u5358\u4f4d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u9069\u5207\u306b\u53cd\u6620\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3092\u53cd\u6620\u3059\u308b\u3088\u3046\u306b<span style=\"text-decoration: underline;\">\u8907\u6570\u306e\u5951\u7d04\u66f8\u4e0a\u306e\u53d6\u5f15\u3092\u7d50\u5408<\/span>\u3057\u3001\u53c8\u306f<span style=\"text-decoration: underline;\">\u5951\u7d04\u66f8\u4e0a\u306e\u53d6\u5f15\u306e\u4e00\u90e8\u3092\u3082\u3063\u3066<\/span>\u5de5\u4e8b\u5951\u7d04\u306b\u4fc2\u308b\u8a8d\u8b58\u306e\u5358\u4f4d\u3068\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u5de5\u4e8b\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kouji-keiyaku\/kouji-keiyaku.pdf#page=3\" target=\"_blank\">\uff17<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<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;\">\u5de5\u4e8b\u5951\u7d04\u306e\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u306e\u5358\u4f4d\u304c\u6709\u3059\u308b\u300c\u7279\u5fb4\u300d\u306f\u3001\u65bd\u5de5\u8005\u304c\u305d\u306e\u7bc4\u56f2\u306e\u5de5\u4e8b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b<span style=\"color: #b22222;\">\u78ba\u5b9a\u7684\u306a\u8acb\u6c42\u6a29\u3092\u7372\u5f97\u3059\u308b\u3053\u3068<\/span>\uff08<span style=\"color: #b22222;\">\u65e2\u306b\u5bfe\u4fa1\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d7\u3051\u53d6\u3063\u305f\u984d\u306b\u3064\u3044\u3066\u3001\u78ba\u5b9a\u7684\u306b\u4fdd\u6709\u3059\u308b\u6a29\u9650\u3092\u7372\u5f97\u3059\u308b\u3053\u3068<\/span>\uff09\u3067\u3042\u308b\uff08\u5de5\u4e8b\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kouji-keiyaku\/kouji-keiyaku.pdf#page=10\" target=\"_blank\">43<\/a>\uff09\u3002<\/span><\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3044\u3066\u5408\u610f\u3055\u308c\u305f<span style=\"color: #b22222;\">\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u306e\u5358\u4f4d\u306b\u57fa\u3065\u304d<\/span>\u3001\u58f2\u4e0a\u53ca\u3073\u539f\u4fa1\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<h4><strong>\u2461\u3000\u5f15\u6e21\u3057<\/strong><\/h4>\n<p>\u5de5\u4e8b\u5b8c\u6210\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u5b8c\u6210\u3057\u3001\u5f15\u6e21\u3057\u305f\u65e5\u304c\u53ce\u76ca\u8a8d\u8b58\u6642\u70b9\u3068\u306a\u308b\u305f\u3081\u3001\u3044\u3064\u3001\u5f15\u6e21\u3057\u305f\u304b\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u53ce\u76ca\u8a8d\u8b58\u53ca\u3073\u539f\u4fa1\u8a08\u4e0a\u306e\u6700\u7d42\u6642\u70b9\u304c\u3044\u3064\u304b\u3092\u6c7a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5f15\u6e21\u3057\u65e5\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306e\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u30aa\u30fc\u30c0\u30fc\u30e1\u30a4\u30c9\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u4ed5\u69d8\uff08\u30b9\u30da\u30c3\u30af\uff09\u306f\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u901a\u5e38\u3001\u9867\u5ba2\uff08\u30e6\u30fc\u30b6\u30fc\uff09\u306e\u5074\u3067\u5951\u7d04\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001\u6210\u679c\u7269\u304c\u305d\u306e\u4e00\u5b9a\u306e\u6a5f\u80fd\u3092\u6709\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u78ba\u8a8d\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u6210\u679c\u7269\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=4\" target=\"_blank\">\uff12\uff08\uff12\uff09\u2461<\/a>\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5951\u7d04\u4e0a\u306e\u53d6\u5f15\u76f8\u624b\u3068\u306e\u9593\u3067\u53d6\u308a\u6c7a\u3081\u305f\u6210\u679c\u7269\u306e\u5185\u5bb9\uff08\u4f8b\u3048\u3070\u3001\u9867\u5ba2\u3068\u306e\u9593\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u5358\u306b\u5236\u4f5c\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5951\u7d04\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u305f\u6a5f\u80fd\u3092\u6709\u3059\u308b\u72b6\u614b\u306b\u3059\u308b\u3053\u3068\uff09\u306b\u5fdc\u3058\u3066\u3001<span style=\"color: #b22222;\">\u4e00\u822c\u7684\u306b\u306f\u691c\u53ce\u7b49\u4f55\u3089\u304b\u306e\u5f62\u3067\u305d\u306e\u6210\u679c\u7269\u306e\u63d0\u4f9b\u306e\u5b8c\u4e86\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b<\/span>\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=4\" target=\"_blank\">\uff12\uff08\uff12\uff09\u2461<\/a>\uff09 \u3002<\/p>\n<h4><strong>\u2462\u3000\u8cb7\u623b\u3057\u6761\u4ef6\u4ed8\u304d<\/strong><\/h4>\n<p>\u8cb7\u623b\u3057\u6761\u4ef6\u304c\u4ed8\u3044\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e8b\u5f8c\u306b\u5927\u304d\u306a\u88dc\u4fee\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u6210\u679c\u7269\u306e\u63d0\u4f9b\u306e\u5b8c\u4e86\u306b\u3064\u3044\u3066\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=4\" target=\"_blank\">\uff12\uff08\uff12\uff09\u2461<\/a>\uff09\u3002<\/p>\n<h4><strong>\u2463\u3000\u5206\u5272\u691c\u53ce<\/strong><\/h4>\n<p>\u5951\u7d04\u304c\u5206\u5272\u3055\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u6700\u7d42\u7684\u306a\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u5b8c\u6210\u3057\u3001\u305d\u306e\u6a5f\u80fd\u304c\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff12\uff08\uff13\uff09<\/a>\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6700\u7d42\u7684\u306a\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u5b8c\u6210\u524d\u3067\u3042\u3063\u3066\u3082\u3001\u4f8b\u3048\u3070\u3001\u9867\u5ba2\uff08\u30e6\u30fc\u30b6\u30fc\uff09\u3068\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u5206\u5272\u3055\u308c\u305f\u5951\u7d04\u306e\u5358\u4f4d\uff08\u30d5\u30a7\u30fc\u30ba\uff09\u306e\u5185\u5bb9\u304c\u4e00\u5b9a\u306e\u6a5f\u80fd\u3092\u6709\u3059\u308b\u6210\u679c\u7269\uff08\u9867\u5ba2\u304c\u4f7f\u7528\u3057\u5f97\u308b\u4e00\u5b9a\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u3084\u8a2d\u8a08\u66f8\u7b49\u306e\u95a2\u9023\u6587\u66f8\u3082\u9867\u5ba2\u306b\u3068\u3063\u3066\u306f\u305d\u308c\u81ea\u4f53\u3067\u4f7f\u7528\u3059\u308b\u4fa1\u5024\u306e\u3042\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff09\u306e\u63d0\u4f9b\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u9867\u5ba2\uff08\u30e6\u30fc\u30b6\u30fc\uff09\u3068\u306e\u9593\u3067\u3001\u7d0d\u54c1\u65e5\u3001\u5165\u91d1\u6761\u4ef6\u7b49\u306b\u3064\u3044\u3066\u4e8b\u524d\u306e\u53d6\u6c7a\u3081\u304c\u3042\u308a\u3001\u305d\u306e\u4e0a\u3067\u5f53\u8a72\u6210\u679c\u7269\u63d0\u4f9b\u306e\u5b8c\u4e86\u304c\u78ba\u8a8d\u3055\u308c\u3001\u305d\u306e\u898b\u8fd4\u308a\u3068\u3057\u3066\u306e\u5bfe\u4fa1\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u8003\u3048\u65b9\u306b\u5408\u81f4\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u306f\u53ef\u80fd\u3067\u3042\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff12\uff08\uff13\uff09<\/a>\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001\u5206\u5272\u691c\u53ce\u306b\u304a\u3044\u3066\u3001\u6210\u679c\u7269\u306e\u63d0\u4f9b\u306e\u5b8c\u4e86\u306e\u78ba\u8a8d\u304c\u306a\u304f\u3001\u5358\u306b\u4f5c\u696d\u306e\u5b9f\u65bd\u306e\u307f\u306b\u57fa\u3065\u304f\u5834\u5408\u3084\u5165\u91d1\u6761\u4ef6\u306e\u307f\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff12\uff08\uff13\uff09<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5404\u30d5\u30a7\u30fc\u30ba\u5b8c\u4e86\u5f8c\u306b\u304a\u3044\u3066\u3001\u58f2\u4e0a\u91d1\u984d\u306e\u4e8b\u5f8c\u7684\u306a\u4fee\u6b63\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5404\u30d5\u30a7\u30fc\u30ba\u5b8c\u4e86\u6642\u306e\u5bfe\u4fa1\u306e\u6210\u7acb\u3001\u8ca9\u58f2\u4ee3\u91d1\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3001\u8fd4\u91d1\u306e\u53ef\u80fd\u6027\u7b49\u3001\u8cc7\u91d1\u56de\u53ce\u306e\u30ea\u30b9\u30af\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff12\uff08\uff13\uff09<\/a>\uff09\u3002<\/p>\n<h4><strong>\u2464\u3000\u8907\u5408\u53d6\u5f15<\/strong><\/h4>\n<p>\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u304a\u3051\u308b\u8907\u5408\u53d6\u5f15\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u8acb\u8ca0\u5951\u7d04\u306b\u671f\u9593\u7684\u306a\u30b7\u30b9\u30c6\u30e0\u5229\u7528\u3084\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5951\u7d04\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff13<\/a>\uff09\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u3068\u671f\u9593\u7684\u306a\u30b7\u30b9\u30c6\u30e0\u5229\u7528\u30fb\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u6642\u70b9\u304c\u7570\u306a\u3063\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4e00\u65b9\u306e\u8ca1\u306e\u8ca9\u58f2\u6642\u306b\u3001\u4ed6\u65b9\u306e\u8ca1\u306e\u53ce\u76ca\u3092\u540c\u6642\u306b\u8a8d\u8b58\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u53ce\u76ca\u8a8d\u8b58\u6642\u70b9\u306b\u95a2\u3057\u3066\u554f\u984c\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff13<\/a>\uff09\u3002<\/p>\n<p>\u8907\u5408\u53d6\u5f15\u306e\u5834\u5408\u3001\u53ce\u76ca\u8a8d\u8b58\u6642\u70b9\u304c\u7570\u306a\u308b\u8907\u6570\u306e\u53d6\u5f15\u304c\uff11\u3064\u306e\u5951\u7d04\u3068\u3055\u308c\u3066\u3044\u3066\u3082\u3001<span style=\"color: #b22222;\">\u7ba1\u7406\u4e0a\u306e\u9069\u5207\u306a\u533a\u5206\u306b\u57fa\u3065\u304d\u3001\u8ca9\u58f2\u3059\u308b\u8ca1\u53c8\u306f\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3084\u5404\u3005\u306e\u91d1\u984d\u306e\u5185\u8a33\u304c\u9867\u5ba2\uff08\u30e6\u30fc\u30b6\u30fc\uff09\u3068\u306e\u9593\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/span>\u3001<span style=\"color: #b22222;\">\u5951\u7d04\u4e0a\u306e\u5bfe\u4fa1\u3092\u9069\u5207\u306b\u5206\u89e3<\/span>\u3057\u3066\u3001\u6a5f\u5668\uff08\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\uff09\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u3044\u3063\u305f\u8ca1\u306b\u3064\u3044\u3066\u306f\u5404\u3005\u306e\u6210\u679c\u7269\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u3001\u307e\u305f\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u63d0\u4f9b\u671f\u9593\u306b\u308f\u305f\u308b\u5951\u7d04\u306e\u5c65\u884c\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff13<\/a>\uff09\u3002 \u4e00\u65b9\u3001\u9867\u5ba2\uff08\u30e6\u30fc\u30b6\u30fc\uff09\u3068\u306e\u9593\u3067\u91d1\u984d\u306e\u5185\u8a33\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7ba1\u7406\u4e0a\u306e\u9069\u5207\u306a\u533a\u5206\u306b\u57fa\u3065\u304d\u5951\u7d04\u4e0a\u306e\u5bfe\u4fa1\u3092\u5206\u89e3\u3057\u3066\u3001\u5404\u3005\u306e\u8ca9\u58f2\u6642\u70b9\u306b\u304a\u3044\u3066\u53ce\u76ca\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=6\" target=\"_blank\">\u6ce8\uff19<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca1\u3068\u30b5\u30fc\u30d3\u30b9\u306e\u8907\u5408\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u65b9\u306e\u53d6\u5f15\u304c\u4ed6\u65b9\u306e\u4e3b\u305f\u308b\u53d6\u5f15\u306b\u4ed8\u968f\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e3b\u305f\u308b\u53d6\u5f15\u306e\u53ce\u76ca\u8a8d\u8b58\u6642\u70b9\u306b\u4e00\u4f53\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff13<\/a>\uff09\u3002<\/p>\n<h4><strong>\u2465\u3000\u7dcf\u984d\u8868\u793a<\/strong><\/h4>\n<p>\u8907\u6570\u306e\u4f01\u696d\u3092\u4ecb\u3059\u308b\u60c5\u5831\u30b5\u30fc\u30d3\u30b9\u7523\u696d\u306b\u304a\u3051\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u95a2\u9023\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u59d4\u8a17\u8ca9\u58f2\u3067<span style=\"color: #b22222;\">\u624b\u6570\u6599\u53ce\u5165\u306e\u307f\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u53d6\u5f15\u306e\u4ee3\u7406\u4eba<\/span>\u306e\u3088\u3046\u306b\u3001\u4ed5\u5165\u53ca\u3073\u8ca9\u58f2\u306b\u95a2\u3057\u3066\u901a\u5e38\u8ca0\u62c5\u3059\u3079\u304d\u69d8\u3005\u306a\u30ea\u30b9\u30af\uff08\u7455\u75b5\u62c5\u4fdd\u3001\u5728\u5eab\u30ea\u30b9\u30af\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u306a\u3069\uff09\u3092\u8ca0\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001<span style=\"color: #b22222;\">\u53ce\u76ca\u306e\u300c\u7dcf\u984d\u300d\u8868\u793a\u306f\u9069\u5207\u3067\u306a\u3044<\/span>\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=6\" target=\"_blank\">\uff14<\/a>\uff09\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001<span style=\"color: #b22222;\">\u53ce\u76ca\u3092\u300c\u7d14\u984d\u300d\u3067\u8868\u793a<\/span>\u3059\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u95a2\u9023\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u8ca9\u58f2\u8005\u306f\u3001\u4e00\u822c\u7684\u306b\u3001\u901a\u5e38\u8ca0\u62c5\u3059\u3079\u304d\u69d8\u3005\u306a\u30ea\u30b9\u30af\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u53ce\u76ca\u306e\u7dcf\u984d\u8868\u793a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u5f53\u8a72\u30ea\u30b9\u30af\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=6\" target=\"_blank\">\uff14<\/a>\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; background-color: #fffafa;\">\n<ul>\n<li>\u6a5f\u5668\uff08\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\uff09\u3084\u30d1\u30c3\u30b1\u30fc\u30b8\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u306e\u5b8c\u6210\u5ea6\u306e\u9ad8\u3044\u3082\u306e\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u3092\u884c\u3063\u3066\u8ca9\u58f2\u3059\u308b\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u5c0f\u3055\u3044\u306a\u3069\u3001\u4ed8\u52a0\u4fa1\u5024\u304c\u307b\u3068\u3093\u3069\u52a0\u3048\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u5f53\u8a72\u6a5f\u5668\uff08\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\uff09\u3084\u30d1\u30c3\u30b1\u30fc\u30b8\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u95a2\u3059\u308b\u53d6\u5f15<\/li>\n<\/ul>\n<ul>\n<li>\u53d7\u6ce8\u5236\u4f5c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u304a\u3044\u3066\u3001\u7b2c\u4e09\u8005\u3067\u3042\u308b\u30d1\u30fc\u30c8\u30ca\u30fc\uff08\u5354\u529b\u4f1a\u793e\uff09\u306b\u305d\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u7ba1\u7406\u306e\u3059\u3079\u3066\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u5f53\u8a72\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u306b\u95a2\u3059\u308b\u53d6\u5f15<\/li>\n<\/ul>\n<ul>\n<li>\u6a5f\u5668\uff08\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\uff09\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u7d44\u307f\u8fbc\u3093\u3060\u88fd\u54c1\u3084\u30d1\u30c3\u30b1\u30fc\u30b8\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u58f2\u624b\u304c\u3001\u88fd\u54c1\u306e\u4ed5\u69d8\uff08\u30b9\u30da\u30c3\u30af\uff09\u3084\u5bfe\u4fa1\u306e\u6c7a\u5b9a\u306b\u95a2\u4e0e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u5f53\u8a72\u6a5f\u5668\uff08\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\uff09\u3084\u30d1\u30c3\u30b1\u30fc\u30b8\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u95a2\u3059\u308b\u53d6\u5f15<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 18px;\">\u3053\u306e\u5f8c\u306f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/6\/\">\u3010STEP\uff15\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\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-article-29\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/2\/\">\u3010STEP\uff11\u3011\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/3\/\">\u3010STEP\uff12\u3011\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/4\/\">\u3010STEP\uff13\u3011\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/5\/\">\u3010STEP\uff14\u3011\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/6\/\">\u3010STEP\uff15\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\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<p>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u306f\u3001\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u5b8c\u6210\u307e\u3067\u3068\u5b8c\u6210\u5f8c\u306e\u6642\u70b9\u5225\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u691c\u8a0e\u3059\u308b\u3002\u307e\u305f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u691c\u8a0e\u3082\u5fc5\u8981\u3067\u3042\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\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u5b8c\u6210\u307e\u3067\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u5b8c\u6210\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u6e1b\u4fa1\u511f\u5374<\/strong><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; border-radius: 10px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\u3010\u7559\u610f\u70b9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6a5f\u5668\u7d44\u8fbc\u307f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3064\u3044\u3066\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u81ea\u4f53\u3092\u8ca9\u58f2\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u540c\u69d8\u306e\u4fa1\u5024\u53c8\u306f\u7d4c\u6e08\u52b9\u679c\u3092\u6709\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08\u300c\u7814\u7a76\u958b\u767a\u8cbb\u53ca\u3073\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\uff31\uff06\uff21\u300d\uff08\u4ee5\u4e0b\u3001\u300c\uff31\uff06\uff21\u300d\u3068\u3044\u3046\uff09\uff3118\uff09\u3002<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114986\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-3-1.png\" alt=\"\" width=\"1212\" height=\"1613\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u5b8c\u6210\u307e\u3067\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u306b\u4fc2\u308b\u7814\u7a76\u958b\u767a\u306e\u7d42\u4e86\u6642\u70b9\u306f\u3001\u88fd\u54c1\u756a\u53f7\u3092\u4ed8\u3059\u3053\u3068\u7b49\u306b\u3088\u308a<span style=\"color: #b22222;\">\u8ca9\u58f2\u306e\u610f\u601d\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f<\/span>\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u3001\u3059\u306a\u308f\u3061<span style=\"color: #b22222;\">\u300c\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u300d\u306e\u5b8c\u6210\u6642\u70b9<\/span>\u3067\u3042\u308b\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c12\u53f7\u300c\u7814\u7a76\u958b\u767a\u8cbb\u53ca\u3073\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\uff18\uff09\u3002<\/p>\n<p>\u4ee5\u4e0a\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\uff08\u6307\u91dd32\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #BFAAD5; border-radius: 5px; background-color: #f8f8ff;\">\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4b0082;\">\u3010\u7814\u7a76\u958b\u767a\u306e\u7d42\u4e86\u6642\u70b9\u3011<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306b\u3064\u3044\u3066\u8ca9\u58f2\u306e\u610f\u601d\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u304c\u5b8c\u6210\u3059\u308b\u3053\u3068<\/strong><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-top: 18px;\"><strong>\u2460\u3000\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306b\u3064\u3044\u3066\u8ca9\u58f2\u306e\u610f\u601d\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/strong><\/h4>\n<p>\u8ca9\u58f2\u306e\u610f\u601d\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u308b\u6642\u70b9\u3068\u306f\u3001\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u5b8c\u6210\u306e\u524d\u5f8c\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5f53\u8a72\u88fd\u54c1\u3092\u5e02\u5834\u3067\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u610f\u601d\u6c7a\u5b9a\u3057\u305f\u6642\u70b9\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u4f8b\u3048\u3070\u3001\u88fd\u54c1\u756a\u53f7\u3092\u4ed8\u3059\u3001\u53c8\u306f\u30ab\u30bf\u30ed\u30b0\u306b\u8f09\u305b\u308b\u306a\u3069\u306e\u65b9\u6cd5\u3067\u3001\u5e02\u5834\u3067\u8ca9\u58f2\u3059\u308b\u610f\u601d\u304c\u660e\u78ba\u306b\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u6642\u70b9\u306a\u3069\u304c\u3042\u308b\uff08\u6307\u91dd32\uff09\u3002<\/p>\n<h4><strong>\u2461\u3000\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u304c\u5b8c\u6210\u3059\u308b\u3053\u3068<\/strong><\/h4>\n<p>\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u5b8c\u6210\u6642\u70b9\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b\uff08\u6307\u91dd\uff18\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114957\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-2.png\" alt=\"\u30d7\u30ed\u30c8\u30bf\u30a4\u30d7 \u5236\u4f5c\u306e\u6709\u7121\t\u5b8c\u6210\u6642\u70b9 \u30d7\u30ed\u30c8\u30bf\u30a4\u30d7\u3092 \u5236\u4f5c\u3057\u3066\u3044\u308b\u5834\u5408\t\u88fd\u54c1\u6027\u3092\u5224\u65ad\u3067\u304d\u308b\u7a0b\u5ea6\u306e\u30d7\u30ed\u30c8\u30bf\u30a4\u30d7\u304c\u5b8c\u6210\u3057\u3066\u3044\u308b\u3053\u3068 \u203b\u3000\u3053\u3053\u3067\u306f\u3001\u88fd\u54c1\u304c\u5e02\u5834\u3067\u53d7\u3051\u5165\u308c\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3001\u4ed6\u793e\u88fd\u54c1\u3068\u306e\u7af6\u4e89\u529b\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306a\u3069\u306e\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u7a0b\u5ea6\u306e\u30d7\u30ed\u30c8\u30bf\u30a4\u30d7\u304c\u5b8c\u6210\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\uff08\u6307\u91dd32\uff09\u3002  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\/><\/a><\/p>\n<p>\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u304c\u5b8c\u6210\u3059\u308b\u6642\u70b9\u307e\u3067\u306e\u5236\u4f5c\u6d3b\u52d5\u306f\u7814\u7a76\u958b\u767a\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u3053\u3053\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u306f<span style=\"color: #b22222;\">\u300c\u7814\u7a76\u958b\u767a\u8cbb\u300d\u3068\u3057\u3066\u767a\u751f\u6642\u306b\u8cbb\u7528\u51e6\u7406<\/span>\u3059\u308b\uff08\u6307\u91dd\uff18\uff09\u3002<\/p>\n<p>\u7814\u7a76\u958b\u767a\u8cbb\u306f\u3001\u5f53\u671f\u88fd\u9020\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u305f\u3082\u306e\u3092\u9664\u304d\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u306b\u8868\u793a\u3059\u308b\uff08\u610f\u898b\u66f8\u56db\uff11\uff09\u3002\u4ee5\u4e0b\u3082\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u5b8c\u6210\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u6700\u521d\u306b\u88fd\u54c1\u5316\u3055\u308c\u305f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u5b8c\u6210\u5f8c\u3067\u306f\u3001\u8cc7\u7523\u8a08\u4e0a\u3059\u308b\u9805\u76ee\u3068\u3001\u8cbb\u7528\u51e6\u7406\u3059\u308b\u9805\u76ee\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u539f\u4fa1\u8a08\u7b97\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<h4><strong>\u2460\u3000\u8cc7\u7523\u8a08\u4e0a\u53c8\u306f\u8cbb\u7528\u51e6\u7406<\/strong><\/h4>\n<p>\u8cbb\u7528\u9805\u76ee\u306b\u3088\u308a\u3001\u4f1a\u8a08\u51e6\u7406\uff08\u8cc7\u7523\u8a08\u4e0a\u304b\u3001\u8cbb\u7528\u8a08\u4e0a\u304b\uff09\u304c\u7570\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\u2170\uff09\u3000\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u53c8\u306f\u8cfc\u5165\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6a5f\u80fd\u306e\u6539\u826f\u30fb\u5f37\u5316\u3092\u884c\u3046\u5236\u4f5c\u6d3b\u52d5\uff08\u8457\u3057\u3044\u6539\u826f\u3092\u9664\u304f\uff09\u306e\u305f\u3081\u306e\u8cbb\u7528<\/strong><\/p>\n<p>\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\uff08\u4e0b\u8a18<strong>\u2461<\/strong>\u53c2\u7167\uff09\u53c8\u306f\u8cfc\u5165\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e<span style=\"text-decoration: underline;\">\u6a5f\u80fd\u306e\u6539\u826f\u30fb\u5f37\u5316\u3092\u884c\u3046\u5236\u4f5c\u6d3b\u52d5\uff08\u8457\u3057\u3044\u6539\u826f\u3092\u9664\u304f\uff09\u306e\u305f\u3081\u306e\u8cbb\u7528<\/span>\u306f\u3001<span style=\"color: #b22222;\">\u539f\u5247\u3068\u3057\u3066\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8cc7\u7523\u306b\u8a08\u4e0a<\/span>\u3059\u308b\uff08\u6307\u91dd\uff19\u300135\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6307\u91dd35\uff09\u3002<\/p>\n<ul>\n<li>\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u5236\u4f5c\u539f\u4fa1\u3092\u88fd\u9020\u539f\u4fa1\u306b\u542b\u3081\u308b\u3002<\/li>\n<li>\u88fd\u9020\u539f\u4fa1\u304b\u3089\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u4ed5\u639b\u54c1\u53ca\u3073\u5b8c\u6210\u54c1\u3092\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3078\u632f\u308a\u66ff\u3048\u308b\u3002<\/li>\n<li>\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\uff08\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff09\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u58f2\u4e0a\u539f\u4fa1\u306b\u8a08\u4e0a\u3059\u308b\uff08\u4e0b\u8a18<strong>\uff08\uff13\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/li>\n<li>\u88fd\u54c1\u3068\u3057\u3066\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067<span style=\"text-decoration: underline;\">\u8ca9\u58f2\u3055\u308c\u306a\u304b\u3063\u305f\u3082\u306e\u53ca\u3073\u8907\u5199\u7b49\u5236\u4f5c\u9014\u4e0a\u306e\u3082\u306e<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u4ed5\u639b\u54c1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\uff08\u4e0b\u8a18<strong>\uff08\u2173\uff09<\/strong>\u53c2\u7167\uff09\uff08\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\uff08\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff09\u306e\u511f\u5374\u8cbb\u306f\u914d\u5206\u3055\u308c\u308b\u3079\u304d\u539f\u4fa1\u304c\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081\u4ed5\u639b\u54c1\u306e\u539f\u4fa1\u306b\u306f\u542b\u3081\u306a\u3044\uff09\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -18px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u5236\u4f5c\u539f\u4fa1\u306f\u3001\u4ed5\u639b\u54c1\u306b\u3064\u3044\u3066\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4eee\u52d8\u5b9a\uff08\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff09\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u308b\u3002\u4e00\u65b9\u3001\u5b8c\u6210\u54c1\u306b\u3064\u3044\u3066\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff09\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u7528\u3044\u308b\uff08\u6307\u91dd10\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u306a\u304a\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u8868\u793a\u306b\u5f53\u305f\u3063\u3066\u306f\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u5236\u4f5c\u4ed5\u639b\u54c1\u3068\u5b8c\u6210\u54c1\u3092\u533a\u5206\u3059\u308b\u3053\u3068\u306a\u304f<span style=\"color: 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12px;\">\u8457\u3057\u3044\u6539\u826f\u3068\u306f\u3001\u7814\u7a76\u53ca\u3073\u958b\u767a\u306e\u8981\u7d20\u3092\u542b\u3080\u5927\u5e45\u306a\u6539\u826f\u3092\u6307\u3057\u3066\u304a\u308a\u3001\u5b8c\u6210\u306b\u5411\u3051\u3066\u76f8\u5f53\u7a0b\u5ea6\u4ee5\u4e0a\u306e\u6280\u8853\u7684\u306a\u56f0\u96e3\u304c\u4f34\u3046\u3082\u306e\u3067\u3042\u308b\uff08\u6307\u91dd33\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u5177\u4f53\u7684\u306a\u4f8b\u3068\u3057\u3066\u3001\u6a5f\u80fd\u306e\u6539\u826f\u30fb\u5f37\u5316\u3092\u884c\u3046\u305f\u3081\u306b\u4e3b\u8981\u306a\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u904e\u534a\u90e8\u5206\u3092\u518d\u5236\u4f5c\u3059\u308b\u5834\u5408\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u52d5\u4f5c\u3059\u308b\u74b0\u5883\uff08\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b7\u30b9\u30c6\u30e0\u3001\u8a00\u8a9e\u3001\u30d5\u30a9\u30fc\u30e0\u306a\u3069\uff09\u3092\u5909\u66f4\u30fb\u8ffd\u52a0\u3059\u308b\u305f\u3081\u306b\u5927\u5e45\u306a\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u306a\u3069\u304c\u3042\u308b\uff08\u6307\u91dd33\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\u2172\uff09\u3000\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6a5f\u80fd\u7dad\u6301\u306b\u8981\u3057\u305f\u8cbb\u7528<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">\u30d0\u30b0\u53d6\u308a\u7b49\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6a5f\u80fd\u7dad\u6301\u306b\u8981\u3057\u305f\u8cbb\u7528<\/span>\u306f\u3001<span style=\"text-decoration: underline;\">\u6a5f\u80fd\u306e\u6539\u826f\u30fb\u5f37\u5316\u3092\u884c\u3046\u5236\u4f5c\u6d3b\u52d5\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081<\/span>\u3001<span style=\"color: #b22222;\">\u767a\u751f\u6642\u306b\u8cbb\u7528\u51e6\u7406<\/span>\u3059\u308b\uff08\u610f\u898b\u66f8\u4e09\uff13\uff08\uff13\uff09\u2461\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\u2173\uff09\u3000\u88fd\u54c1\u3068\u3057\u3066\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u539f\u4fa1<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">\u88fd\u54c1\u3068\u3057\u3066\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u539f\u4fa1<\/span>\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4fdd\u5b58\u5a92\u4f53\u306e\u30b3\u30b9\u30c8\u3001\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u8907\u5199\u306b\u5fc5\u8981\u306a\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u5229\u7528\u7b49\u306e\u7d4c\u8cbb\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b22222;\">\u88fd\u9020\u539f\u4fa1\uff08\u68da\u5378\u8cc7\u7523\uff09\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3059\u308b\uff08\uff31\uff06\uff21 \uff3111\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u307e\u3068\u3081\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-3-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114958\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-3-3.png\" alt=\"\u9805\u76ee \u5185\u5bb9 \u4f1a\u8a08\u51e6\u7406 \u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u53c8\u306f\u8cfc\u5165\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6a5f\u80fd\u306e\u6539\u826f\u30fb\u5f37\u5316\u3092\u884c\u3046\u5236\u4f5c\u6d3b\u52d5\uff08\u8457\u3057\u3044\u6539\u826f\u3092\u9664\u304f\uff09\u306e\u305f\u3081\u306e\u8cbb\u7528 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6a5f\u80fd\u306e\u8ffd\u52a0\u53c8\u306f\u64cd\u4f5c\u6027\u306e\u5411\u4e0a\u7b49\u306e\u305f\u3081\u306e\u8cbb\u7528 \u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u53c8\u306f\u8cfc\u5165\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53d6\u5f97\u539f\u4fa1(\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523) \u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u53c8\u306f\u8cfc\u5165\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6a5f\u80fd\u306e\u8457\u3057\u3044\u6539\u826f\u3092\u884c\u3046\u305f\u3081\u306e\u8cbb\u7528 \u6a5f\u80fd\u306e\u6539\u826f\uff65\u5f37\u5316\u3092\u884c\u3046\u305f\u3081\u306b\u4e3b\u8981\u306a\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u904e\u534a\u90e8\u5206\u3092\u518d\u5236\u4f5c\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u52d5\u4f5c\u3059\u308b\u74b0\u5883\u3092\u5909\u66f4\u30fb\u8ffd\u52a0\u3059\u308b\u305f\u3081\u306b\u5927\u5e45\u306a\u4fee\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u306a\u3069\u3001\u65b0\u3057\u3044\u30de\u30b9\u30bf\u30fc\u306e\u5236\u4f5c\u306e\u305f\u3081\u306e\u30b3\u30b9\u30c8\u3068\u307f\u306a\u3055\u308c\u308b\u3088\u3046\u306a\u8cbb\u7528 \u7814\u7a76\u958b\u767a\u8cbb \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6a5f\u80fd\u7dad\u6301\u306b\u8981\u3057\u305f\u8cbb\u7528 \u30d0\u30b0\u53d6\u308a\u3001\u30a6\u30a3\u30eb\u30b9\u9632\u6b62\u7b49\u306e\u4fee\u7e55\u30fb\u7dad\u6301\u30fb\u4fdd\u5168\u306e\u305f\u3081\u306e\u8cbb\u7528 \u767a\u751f\u6642\u306e\u8cbb\u7528 \u88fd\u54c1\u3068\u3057\u3066\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u539f\u4fa1 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4fdd\u5b58\u5a92\u4f53\u306e\u30b3\u30b9\u30c8\u3001\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u8907\u5199\u306b\u5fc5\u8981\u306a\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u5229\u7528\u7b49\u306e\u7d4c\u8cbb\u7b49\u3001\u88fd\u54c1\u3068\u3057\u3066\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u539f\u4fa1 \u88fd\u9020\u539f\u4fa1\uff08\u68da\u5378\u8cc7\u7523\uff09\" width=\"1022\" height=\"647\" \/><\/a><\/p>\n<h4><strong>\u2461\u3000\u539f\u4fa1\u8a08\u7b97<\/strong><\/h4>\n<p>\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b22222;\">\u9069\u6b63\u306a\u539f\u4fa1\u8a08\u7b97<\/span>\u306b\u3088\u3063\u3066\u305d\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u7b97\u5b9a\u3059\u308b\uff08\u6307\u91dd10\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6750\u6599\u8cbb\u3001\u52b4\u52d9\u8cbb\u3001\u5916\u6ce8\u8cbb\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u7b49\u306e\u7d4c\u8cbb\u3092\u96c6\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\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\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<ul>\n<li>\u5f53\u671f\u9996\u304b\u3089\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u7528\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5236\u4f5c\u3057\u305f\u3002<\/li>\n<li>\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306e\u88fd\u9020\u539f\u4fa1\u306f\u3001\u6750\u6599\u8cbb1,000\u3001\u52b4\u52d9\u8cbb300\u3001\u5916\u6ce8\u8cbb500\u3067\u5408\u8a081,800\u3067\u3042\u3063\u305f\u3002<\/li>\n<li>\u88fd\u54c1\u30de\u30b9\u30bf\u30fc\u306f\u5f53\u671f\u306e\u9014\u4e2d\u3067\u5b8c\u6210\u3057\u3001\u5f53\u671f\u306e\u8ca9\u58f2\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u5bfe\u5fdc\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001150\u3067\u3042\u3063\u305f\u3002<\/li>\n<li>\u307e\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306b\u3001\u6750\u6599\u8cbb20\u3001\u52b4\u52d9\u8cbb20\u3001\u7d4c\u8cbb60\u306e\u5408\u8a08100\u767a\u751f\u3057\u3001\u305d\u306e\u5185\u300130\u306f\u5f53\u671f\u306b\u8ca9\u58f2\u3057\u3066\u3044\u306a\u3044\u90e8\u5206\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u5f53\u671f\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114961\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-4.png\" alt=\"\" width=\"1025\" height=\"130\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-4.png 1025w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-4-300x38.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-4-1024x129.png 1024w\" sizes=\"(max-width: 1025px) 100vw, 1025px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114962\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-5.png\" alt=\"\" width=\"1027\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-5.png 1027w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-5-300x14.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-5-1024x47.png 1024w\" sizes=\"(max-width: 1027px) 100vw, 1027px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114963\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-6.png\" alt=\"\" width=\"1027\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-6.png 1027w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-6-300x13.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-6-1024x46.png 1024w\" sizes=\"(max-width: 1027px) 100vw, 1027px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u4ed5\u639b\u54c1\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114964\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-7.png\" alt=\"\" width=\"1027\" height=\"130\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-7.png 1027w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-7-300x37.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-7-1024x129.png 1024w\" sizes=\"(max-width: 1027px) 100vw, 1027px\" \/><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-8.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114965\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-8.png\" alt=\"\" width=\"1028\" height=\"89\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-8.png 1028w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-8-300x25.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-8-1024x88.png 1024w\" sizes=\"(max-width: 1028px) 100vw, 1028px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u6e1b\u4fa1\u511f\u5374<\/strong><\/h4>\n<h4><strong>\u2460\u3000\u6e1b\u4fa1\u511f\u5374\u306e\u57fa\u672c<\/strong><\/h4>\n<p>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u95a2\u3057\u3066\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6027\u683c\u306b\u5fdc\u3058\u3066\u6700\u3082\u5408\u7406\u7684\u3068\u8003\u3048\u3089\u308c\u308b\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u5408\u7406\u7684\u306a\u511f\u5374\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001<span style=\"color: #b22222;\">\u300c\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\u306b\u57fa\u3065\u304f\u65b9\u6cd5\u300d<\/span>\u306e\u307b\u304b\u3001<span style=\"color: #b22222;\">\u300c\u898b\u8fbc\u8ca9\u58f2\u53ce\u76ca\u306b\u57fa\u3065\u304f\u511f\u5374\u65b9\u6cd5\u300d<\/span>\u3082\u8a8d\u3081\u3089\u308c\u308b\uff08\u6307\u91dd18\uff09\u3002<\/p>\n<p>\u6bce\u671f\u306e\u6e1b\u4fa1\u511f\u5374\u984d\u306f\u3001<span style=\"color: #b22222;\">\u6b8b\u5b58\u6709\u52b9\u671f\u9593\uff08\u8ca9\u58f2\u53ef\u80fd\u671f\u9593\uff09\u306b\u57fa\u3065\u304f\u5747\u7b49\u914d\u5206\u984d\u3092\u4e0b\u56de\u3063\u3066\u306f\u306a\u3089\u306a\u3044<\/span>\uff08\u6307\u91dd18\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6bce\u671f\u306e\u6e1b\u4fa1\u511f\u5374\u984d\u306f\u3001<span style=\"color: #b22222;\">\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\uff08\u53c8\u306f\u898b\u8fbc\u8ca9\u58f2\u53ce\u76ca\uff08\u4ee5\u4e0b\u3001\u300c\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\u7b49\u300d\u3068\u3044\u3046\uff09\uff09\u306b\u57fa\u3065\u304f\u511f\u5374\u984d\u3068\u6b8b\u5b58\u6709\u52b9\u671f\u9593\u306b\u57fa\u3065\u304f\u5747\u7b49\u914d\u5206\u984d\u3068\u3092\u6bd4\u8f03\u3057\u3001\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u984d\u3092\u8a08\u4e0a<\/span>\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5f53\u521d\u306b\u304a\u3051\u308b\u6b8b\u5b58\u6709\u52b9\u671f\u9593\u306e\u898b\u7a4d\u308a\u306f\u3001\u539f\u5247\u3068\u3057\u3066\uff13\u5e74\u4ee5\u5185\u306e\u5e74\u6570\u307e\u3067\u3067\u3042\u308b\u3002\uff13\u5e74\u3092\u8d85\u3048\u308b\u5e74\u6570\u3068\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5408\u7406\u7684\u306a\u6839\u62e0\u306b\u57fa\u3065\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u6307\u91dd18\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-114966 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-9.png\" alt=\"\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\u7b49\u306b\u57fa\u3065\u304f\u511f\u5374\u984d \u6b8b\u5b58\u6709\u52b9\u671f\u9593\uff08\u539f\u5247\uff13\u5e74\u4ee5\u5185\u3044\u305a\u308c\u304b \u5927\u304d\u3044\u65b9\" width=\"591\" height=\"130\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-9.png 985w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-9-300x66.png 300w\" sizes=\"(max-width: 591px) 100vw, 591px\" \/><\/a><\/p>\n<h4><strong>\u2461\u3000\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\uff08\u53c8\u306f\u898b\u8fbc\u8ca9\u58f2\u53ce\u76ca\uff09\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\u7b49\u306b\u57fa\u3065\u304d\u6e1b\u4fa1\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u3001\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\u7b49\u306f\u6bce\u671f\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001<span style=\"color: #b22222;\">\u6bce\u671f\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\u7b49\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\uff08\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\uff09\u691c\u8a0e\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u6307\u91dd19\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u65b0\u305f\u306b\u5165\u624b\u53ef\u80fd\u3068\u306a\u3063\u305f\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u5f53\u7b2c\uff12\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u672b\u306b\u304a\u3044\u3066\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\u7b49\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u5f53\u7b2c\uff12\u56db\u534a\u671f\u7d2f\u8a08\u671f\u9593\u53ca\u3073\u5f53\u7b2c\uff13\u56db\u534a\u671f\u4ee5\u964d\u306e\u6e1b\u4fa1\u511f\u5374\u984d\u3092\u7b97\u5b9a\u3059\u308b\uff08\u6307\u91dd19\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u8a08\u7b97\u5f0f\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114968\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-10.png\" alt=\"\u5f53\u7b2c\uff12\u56db\u534a\u671f\u7d2f\u8a08\u671f\u9593\u306e \u6e1b\u4fa1\u511f\u5374\u984d \u5f53\u671f\u9996\u306b\u304a\u3051\u308b \u672a\u511f\u5374\u6b8b\u9ad8 \u5f53\u7b2c\uff12\u56db\u534a\u671f\u7d2f\u8a08\u671f\u9593\u306e\u5b9f\u7e3e\u8ca9\u58f2\u6570\u91cf \uff08\u53c8\u306f\u5b9f\u7e3e\u8ca9\u58f2\u53ce\u76ca\uff09 \u5f53\u671f\u9996\u306b\u304a\u3051\u308b\u5909\u66f4\u524d\u306e\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf \uff08\u53c8\u306f\u898b\u8fbc\u8ca9\u58f2\u53ce\u76ca\uff09 \uff1d \u00d7 \u5f53\u7b2c\uff13\u56db\u534a\u671f\u4ee5\u964d\u306e \u6e1b\u4fa1\u511f\u5374\u984d \u5f53\u7b2c\uff13\u56db\u534a\u671f\u306e \u671f\u9996\u306b\u304a\u3051\u308b \u672a\u511f\u5374\u6b8b\u9ad8 \u5f53\u7b2c\uff13\u56db\u534a\u671f\u4ee5\u964d\u306e\u5b9f\u7e3e\u8ca9\u58f2\u6570\u91cf \uff08\u53c8\u306f\u5b9f\u7e3e\u8ca9\u58f2\u53ce\u76ca\uff09 \u5f53\u7b2c\uff13\u56db\u534a\u671f\u306e\u671f\u9996\u306b\u304a\u3051\u308b\u5909\u66f4\u5f8c\u306e\u898b\u8fbc\u8ca9\u58f2\u6570\u91cf\uff08\u53c8\u306f\u898b\u8fbc\u8ca9\u58f2\u53ce\u76ca\uff09\" width=\"999\" height=\"277\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-10.png 999w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-10-300x83.png 300w\" sizes=\"(max-width: 999px) 100vw, 999px\" \/><\/p>\n<p>\u306a\u304a\u3001\u8ca9\u58f2\u671f\u9593\u306e\u7d4c\u904e\u306b\u4f34\u3044\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u5b9f\u65bd\u3057\u305f\u5f8c\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u304c\u7fcc\u671f\u4ee5\u964d\u306e\u898b\u8fbc\u8ca9\u58f2\u300c\u53ce\u76ca\u300d\u306e\u984d\u3092\u4e0a\u56de\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u8d85\u904e\u984d\u306f\u4e00\u6642\u306e\u8cbb\u7528\u53c8\u306f\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u6307\u91dd20\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-114978 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-11.png\" alt=\"\" width=\"482\" height=\"294\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-11.png 688w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-3-11-300x183.png 300w\" sizes=\"(max-width: 482px) 100vw, 482px\" \/><\/a><\/p>\n<p>\u3053\u306e\u5f8c\u306f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/6\/\">\u3010STEP\uff15\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<div class=\"brdr2\"><\/div>\n<p>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u58f2\u4e0a\u8a08\u4e0a\uff08\u53ce\u76ca\u8a8d\u8b58\uff09\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u3064\u3044\u3066\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; border-radius: 10px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\u3010\u7559\u610f\u70b9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u8907\u5408\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u7dcf\u984d\u8868\u793a<\/strong><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-top: 18px;\"><strong>\u2460\u3000\u8907\u5408\u53d6\u5f15<\/strong><\/h4>\n<p>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u304a\u3051\u308b\u8907\u5408\u53d6\u5f15\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u8ca9\u58f2\u306b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3084\u30e6\u30fc\u30b6\u30fc\u30fb\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u30fb\u30b5\u30fc\u30d3\u30b9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u30fb\u30e9\u30a4\u30bb\u30f3\u30b9\u8ca9\u58f2\uff08\u4f7f\u7528\u8a31\u8afe\uff09\u306b\u30a2\u30c3\u30d7\u30b0\u30ec\u30fc\u30c9\u306e\u5b9f\u65bd\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff13<\/a>\uff09\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u5404\u53d6\u5f15\u306e\u8ca9\u58f2\u6642\u70b9\u304c\u7570\u306a\u3063\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4e00\u65b9\u306e\u8ca1\u306e\u8ca9\u58f2\u6642\u306b\u3001\u4ed6\u65b9\u306e\u8ca1\u306e\u53ce\u76ca\u3092\u540c\u6642\u306b\u8a8d\u8b58\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u53ce\u76ca\u8a8d\u8b58\u6642\u70b9\u306b\u95a2\u3057\u3066\u554f\u984c\u304c\u751f\u3058\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff13<\/a>\uff09\u3002<\/p>\n<p>\u8907\u5408\u53d6\u5f15\u306e\u5834\u5408\u3001\u53ce\u76ca\u8a8d\u8b58\u6642\u70b9\u304c\u7570\u306a\u308b\u8907\u6570\u306e\u53d6\u5f15\u304c\uff11\u3064\u306e\u5951\u7d04\u3068\u3055\u308c\u3066\u3044\u3066\u3082\u3001<span style=\"color: #b22222;\">\u7ba1\u7406\u4e0a\u306e\u9069\u5207\u306a\u533a\u5206\u306b\u57fa\u3065\u304d<\/span>\u3001<span style=\"color: #b22222;\">\u8ca9\u58f2\u3059\u308b\u8ca1\u53c8\u306f\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3084\u5404\u3005\u306e\u91d1\u984d\u306e\u5185\u8a33\u304c\u9867\u5ba2\uff08\u30e6\u30fc\u30b6\u30fc\uff09\u3068\u306e\u9593\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/span>\u3001<span style=\"color: #b22222;\">\u5951\u7d04\u4e0a\u306e\u5bfe\u4fa1\u3092\u9069\u5207\u306b\u5206\u89e3<\/span>\u3057\u3066\u3001\u6a5f\u5668\uff08\u30cf\u30fc\u30c9\u30a6\u30a7\u30a2\uff09\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u3044\u3063\u305f\u8ca1\u306b\u3064\u3044\u3066\u306f\u5404\u3005\u306e\u6210\u679c\u7269\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u3001\u307e\u305f\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u63d0\u4f9b\u671f\u9593\u306b\u308f\u305f\u308b\u5951\u7d04\u306e\u5c65\u884c\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff13<\/a>\uff09\u3002 \u4e00\u65b9\u3001\u9867\u5ba2\uff08\u30e6\u30fc\u30b6\u30fc\uff09\u3068\u306e\u9593\u3067\u91d1\u984d\u306e\u5185\u8a33\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7ba1\u7406\u4e0a\u306e\u9069\u5207\u306a\u533a\u5206\u306b\u57fa\u3065\u304d\u5951\u7d04\u4e0a\u306e\u5bfe\u4fa1\u3092\u5206\u89e3\u3057\u3066\u3001\u5404\u3005\u306e\u8ca9\u58f2\u6642\u70b9\u306b\u304a\u3044\u3066\u53ce\u76ca\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=6\" target=\"_blank\">\u6ce8\uff19<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca1\u3068\u30b5\u30fc\u30d3\u30b9\u306e\u8907\u5408\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u65b9\u306e\u53d6\u5f15\u304c\u4ed6\u65b9\u306e\u4e3b\u305f\u308b\u53d6\u5f15\u306b\u4ed8\u968f\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e3b\u305f\u308b\u53d6\u5f15\u306e\u53ce\u76ca\u8a8d\u8b58\u6642\u70b9\u306b\u4e00\u4f53\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=5\" target=\"_blank\">\uff13<\/a>\uff09\u3002<\/p>\n<h4><strong>\u2461\u3000\u7dcf\u984d\u8868\u793a<\/strong><\/h4>\n<p>\u8907\u6570\u306e\u4f01\u696d\u3092\u4ecb\u3059\u308b\u60c5\u5831\u30b5\u30fc\u30d3\u30b9\u7523\u696d\u306b\u304a\u3051\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u95a2\u9023\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u59d4\u8a17\u8ca9\u58f2\u3067<span style=\"color: #b22222;\">\u624b\u6570\u6599\u53ce\u5165\u306e\u307f\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u53d6\u5f15\u306e\u4ee3\u7406\u4eba<\/span>\u306e\u3088\u3046\u306b\u3001\u4ed5\u5165\u53ca\u3073\u8ca9\u58f2\u306b\u95a2\u3057\u3066\u901a\u5e38\u8ca0\u62c5\u3059\u3079\u304d\u69d8\u3005\u306a\u30ea\u30b9\u30af\uff08\u7455\u75b5\u62c5\u4fdd\u3001\u5728\u5eab\u30ea\u30b9\u30af\u3001\u4fe1\u7528\u30ea\u30b9\u30af\u306a\u3069\uff09\u3092\u8ca0\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001<span style=\"color: #b22222;\">\u53ce\u76ca\u306e\u300c\u7dcf\u984d\u300d\u8868\u793a\u306f\u9069\u5207\u3067\u306a\u3044<\/span>\uff08\u5b9f\u53d6<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf#page=6\" target=\"_blank\">\uff14<\/a>\uff09\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001<span style=\"color: #b22222;\">\u53ce\u76ca\u3092\u300c\u7d14\u984d\u300d\u3067\u8868\u793a<\/span>\u3059\u308b\u3002<\/p>\n<p>\u53d6\u5f15\u306e\u4f8b\u793a\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/3\/\">\u3010STEP\uff12\u3011<\/a><strong>\u2465<\/strong>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\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-article-29\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/2\/\">\u3010STEP\uff11\u3011\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/3\/\">\u3010STEP\uff12\u3011\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/4\/\">\u3010STEP\uff13\u3011\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/5\/\">\u3010STEP\uff14\u3011\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/6\/\">\u3010STEP\uff15\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\uff14\u3011\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114987\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-4-1.png\" alt=\"\" width=\"1219\" height=\"1167\" \/><\/a><\/p>\n<p>\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u306f\u3001\u8cc7\u7523\u8a08\u4e0a\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u3002\u307e\u305f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5c0e\u5165\u8cbb\u7528\u53ca\u3073\u6e1b\u4fa1\u511f\u5374\u3092\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\u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5c0e\u5165\u8cbb\u7528<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u6e1b\u4fa1\u511f\u5374<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u304b<\/strong><\/h4>\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5229\u7528\u306b\u3088\u308a\u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u8981\u4ef6\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3002\u305d\u306e\u7d50\u679c\u3001<span style=\"color: #b22222;\">\u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a<\/span>\u3057\u3001<span style=\"color: #b22222;\">\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u53c8\u306f\u78ba\u5b9f\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u4e0d\u660e\u306a\u5834\u5408\u306b\u306f\u3001\u8cbb\u7528\u51e6\u7406<\/span>\u3059\u308b\uff08\u6307\u91dd11\uff09\u3002<\/p>\n<p>\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u53c8\u306f\u78ba\u5b9f\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u4e0d\u660e\u306a\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u691c\u8a0e\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u308b\u5834\u5408\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\uff08\u6307\u91dd11\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; background-color: #fffafa;\">\n<ul>\n<li>\u901a\u4fe1\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53c8\u306f\u7b2c\u4e09\u8005\u3078\u306e\u696d\u52d9\u51e6\u7406\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u7528\u3044\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u7b49\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f1a\u793e\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5229\u7528\u3057\u305f\u60c5\u5831\u51e6\u7406\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u8005\uff09\u304c\u3001\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u60c5\u5831\u7b49\u306e\u63d0\u4f9b\u3092\u884c\u3044\u3001\u53d7\u76ca\u8005\u304b\u3089\u305d\u306e\u5bfe\u4fa1\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D5AABF;\"><\/div>\n<ul>\n<li>\u81ea\u793e\u3067\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5236\u4f5c\u3057\u3001\u5f53\u521d\u610f\u56f3\u3057\u305f\u4f7f\u9014\u306b\u7d99\u7d9a\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8a72\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5229\u7528\u3059\u308b\u524d\u3068\u6bd4\u8f03\u3057\u3066\u4f1a\u793e\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5229\u7528\u8005\uff09\u306e\u696d\u52d9\u3092\u52b9\u7387\u7684\u53c8\u306f\u52b9\u679c\u7684\u306b\u9042\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u660e\u78ba\u306b\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<ul>\n<li><span style=\"text-decoration: underline;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5229\u7528\u3059\u308b\u524d\u3068\u6bd4\u3079\u9593\u63a5\u4eba\u54e1\u306e\u524a\u6e1b\u306b\u3088\u308b\u4eba\u4ef6\u8cbb\u306e\u524a\u6e1b\u52b9\u679c\u304c\u78ba\u5b9f\u306b\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408<\/span>\u3001\u8907\u6570\u696d\u52d9\u3092\u7d71\u5408\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a<span style=\"text-decoration: underline;\">\u5165\u529b\u696d\u52d9\u7b49\u306e\u52b9\u7387\u5316\u304c\u56f3\u308c\u308b\u5834\u5408<\/span>\u3001<span style=\"text-decoration: underline;\">\u5f93\u6765\u306a\u304b\u3063\u305f\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4eca\u5f8c\u306e\u696d\u52d9\u3092\u52b9\u7387\u7684\u53c8\u306f\u52b9\u679c\u7684\u306b\u884c\u3048\u308b\u5834\u5408\u7b49<\/span>\u3067\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5236\u4f5c\u306e<span style=\"color: #b22222;\">\u610f\u601d\u6c7a\u5b9a\u306e\u6bb5\u968e\u304b\u3089<\/span>\u5236\u4f5c\u306e\u610f\u56f3\u30fb\u52b9\u679c\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D5AABF;\"><\/div>\n<ul>\n<li>\u5e02\u5834\u3067\u8ca9\u58f2\u3057\u3066\u3044\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u8cfc\u5165\u3057\u3001\u304b\u3064\u3001\u4e88\u5b9a\u3057\u305f\u4f7f\u9014\u306b\u7d99\u7d9a\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001<span style=\"text-decoration: underline;\">\u4f1a\u793e\uff08\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5229\u7528\u8005\uff09\u306e\u696d\u52d9\u3092\u52b9\u7387\u7684\u53c8\u306f\u52b9\u679c\u7684\u306b\u9042\u884c\u3059\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\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\u8db3POINT\uff0d\u8cc7\u7523\u8a08\u4e0a\u306e\u958b\u59cb\u30fb\u7d42\u4e86\u6642\u70b9\uff0d\u3011<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D2691E;\"><\/div>\n<ul>\n<li>\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u4fc2\u308b\u8cc7\u7523\u8a08\u4e0a\u306e\u300c\u958b\u59cb\u300d\u6642\u70b9\u3068\u306f\u3001\u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u72b6\u6cc1\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u3042\u308b\u3002\u3053\u308c\u3092\u7acb\u8a3c\u3067\u304d\u308b\u8a3c\u6191\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u4e88\u7b97\u304c\u627f\u8a8d\u3055\u308c\u305f\u793e\u5185\u7a1f\u8b70\u66f8\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u539f\u4fa1\u3092\u96c6\u8a08\u3059\u308b\u305f\u3081\u306e\u5236\u4f5c\u756a\u53f7\u3092\u8a18\u5165\u3057\u305f\u7ba1\u7406\u53f0\u5e33\u7b49\u304c\u3042\u308b\uff08\u6307\u91dd12\uff09\u3002<\/li>\n<li>\u4e00\u65b9\u3001\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u4fc2\u308b\u8cc7\u7523\u8a08\u4e0a\u306e\u300c\u7d42\u4e86\u300d\u6642\u70b9\u3068\u306f\u3001\u5b9f\u8cea\u7684\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u4f5c\u696d\u304c\u5b8c\u4e86\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u72b6\u6cc1\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u3042\u308b\u3002\u3053\u308c\u3092\u7acb\u8a3c\u3067\u304d\u308b\u8a3c\u6191\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4f5c\u696d\u5b8c\u4e86\u5831\u544a\u66f8\u3001\u6700\u7d42\u30c6\u30b9\u30c8\u5831\u544a\u66f8\u7b49\u304c\u3042\u308b\uff08\u6307\u91dd13\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5c0e\u5165\u8cbb\u7528<\/strong><\/h4>\n<h4><strong>\u2460\u3000\u8cfc\u5165\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8a2d\u5b9a\u7b49\u306b\u4fc2\u308b\u8cbb\u7528<\/strong><\/h4>\n<p>\u5916\u90e8\u304b\u3089\u8cfc\u5165\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5c0e\u5165\u306b\u5f53\u305f\u3063\u3066\u5fc5\u8981\u3068\u3055\u308c\u308b\u8a2d\u5b9a\u4f5c\u696d\u53ca\u3073\u81ea\u793e\u306e\u4ed5\u69d8\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u306b\u884c\u3046\u4ed8\u968f\u7684\u306a\u4fee\u6b63\u4f5c\u696d\u7b49\u306e\u8cbb\u7528\u306f\u3001\u8cfc\u5165\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u53d6\u5f97\u8cbb\u7528\u3068\u3057\u3066\u5f53\u8a72<span style=\"color: #b22222;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b<\/span>\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6307\u91dd14\uff09\u3002<\/p>\n<h4><strong>\u2461\u3000\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5927\u5e45\u306b\u5909\u66f4\u3057\u3066\u81ea\u793e\u4ed5\u69d8\u306b\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528<\/strong><\/h4>\n<p>\u81ea\u793e\u3067\u904e\u53bb\u306b\u5236\u4f5c\u3057\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53c8\u306f\u5e02\u5834\u3067\u8ca9\u58f2\u3055\u308c\u3066\u3044\u308b\u30d1\u30c3\u30b1\u30fc\u30b8\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4ed5\u69d8\u3092\u5927\u5e45\u306b\u5909\u66f4\u3057\u3066\u3001\u81ea\u793e\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u65b0\u3057\u3044\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5236\u4f5c\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u306f\u3001\u305d\u308c\u306b\u3088\u308b<span style=\"text-decoration: underline;\">\u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u9664\u304d<\/span>\u3001\u7814\u7a76\u958b\u767a\u76ee\u7684\u306e\u305f\u3081\u306e\u8cbb\u7528\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u8cfc\u5165\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4fa1\u984d\u3082\u542b\u3081\u3066\u8cbb\u7528\u51e6\u7406<\/span>\u3059\u308b\uff08\u6307\u91dd14\uff09\u3002<\/p>\n<p><span style=\"text-decoration: underline;\">\u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/span>\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u8cfc\u5165\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4fa1\u984d\u3092\u542b\u3081\u3066\u5f53\u8a72\u8cbb\u7528\u3092\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3059\u308b\uff08\u6307\u91dd14\uff09\u3002<\/p>\n<h4><strong>\u2462\u3000\u305d\u306e\u4ed6\u306e\u5c0e\u5165\u8cbb\u7528<\/strong><\/h4>\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u74b0\u5883\u3092\u6574\u5099\u3057\u6709\u52b9\u5229\u7528\u3092\u56f3\u308b\u305f\u3081\u306e\u8cbb\u7528\u306f\u3001\u539f\u5247\u3068\u3057\u3066<span style=\"text-decoration: underline;\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u305d\u306e\u3082\u306e\u306e\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u6027\u683c\u306e\u8cbb\u7528\u3067\u306f\u306a\u3044<\/span>\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e\u8cbb\u7528\u306f<span style=\"color: #b22222;\">\u539f\u5247\u3068\u3057\u3066\u767a\u751f\u6642\u306e\u8cbb\u7528\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406<\/span>\u3059\u308b\uff08\u6307\u91dd40\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u306f\u3001\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u2170\uff09\u3000\u30c7\u30fc\u30bf\u3092\u30b3\u30f3\u30d0\u30fc\u30c8\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528<\/strong><\/p>\n<p>\u65b0\u3057\u3044\u30b7\u30b9\u30c6\u30e0\u3067\u30c7\u30fc\u30bf\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u65e7\u30b7\u30b9\u30c6\u30e0\u306e\u30c7\u30fc\u30bf\u3092\u30b3\u30f3\u30d0\u30fc\u30c8\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b22222;\">\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528<\/span>\u3068\u3059\u308b\uff08\u6307\u91dd16\uff08\uff11\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u2171\uff09\u3000\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u306e\u305f\u3081\u306e\u8cbb\u7528<\/strong><\/p>\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u64cd\u4f5c\u3092\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u306f\u3001<span style=\"color: #b22222;\">\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528<\/span>\u3068\u3059\u308b\uff08\u6307\u91dd16\uff08\uff12\uff09\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5c0e\u5165\u8cbb\u7528\u3082\u542b\u3081\u305f\u4fa1\u984d\u3067\u5951\u7d04\u7b49\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5c0e\u5165\u8cbb\u7528\u306f\u5408\u7406\u7684\u306a\u898b\u7a4d\u308a\u306b\u3088\u3063\u3066\u8cfc\u5165\u306e\u5bfe\u4fa1\u3068\u305d\u308c\u4ee5\u5916\u306e\u8cbb\u7528\u3068\u306b\u533a\u5206\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08\u6307\u91dd40\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u307e\u3068\u3081\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114977\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-4-2.png\" alt=\"\u9805\u76ee \u4f1a\u8a08\u51e6\u7406 \u8cfc\u5165\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8a2d\u5b9a\u7b49\u306b\u4fc2\u308b\u8cbb\u7528 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u3002 \u305f\u3060\u3057\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002 \u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5927\u5e45\u306b\u5909\u66f4\u3057\u3066\u81ea\u793e\u4ed5\u69d8\u306b\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528 \u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u7814\u7a76\u958b\u767a\u76ee\u7684\u306e\u305f\u3081\u306e\u8cbb\u7528\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u8cfc\u5165\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4fa1\u984d\u3082\u542b\u3081\u3066\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3002 \u5c06\u6765\u306e\u53ce\u76ca\u7372\u5f97\u53c8\u306f\u8cbb\u7528\u524a\u6e1b\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8cfc\u5165\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4fa1\u984d\u3092\u542b\u3081\u3066\u5f53\u8a72\u8cbb\u7528\u3092\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b \u305d\u306e\u4ed6\u306e\u5c0e\u5165\u8cbb\u7528 \u539f\u5247\u3068\u3057\u3066\u767a\u751f\u6642\u306e\u8cbb\u7528\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3002\" width=\"882\" height=\"433\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-4-2.png 882w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-4-2-300x147.png 300w\" sizes=\"(max-width: 882px) 100vw, 882px\" \/><\/a><\/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\u8db3POINT\uff0d\u6709\u6a5f\u7684\u4e00\u4f53\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u6a5f\u5668\u7d44\u8fbc\u307f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff0d\u3011<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#D2691E;\"><\/div>\n<ul>\n<li>\u6709\u6a5f\u7684\u4e00\u4f53\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u6a5f\u5668\u7d44\u8fbc\u307f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u6a5f\u68b0\u3001\u5668\u5177\u5099\u54c1\u7b49\u306b\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3044\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff09\u306f\u72ec\u7acb\u3057\u305f\u79d1\u76ee\u3068\u3057\u3066\u533a\u5206\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u6a5f\u68b0\u7b49\u306e\u53d6\u5f97\u539f\u4fa1\u306b\u7b97\u5165\u3057\u3001\u300c\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u300d\u7b49\u306e\u79d1\u76ee\u3092\u7528\u3044\u3066\u8868\u793a\u3059\u308b\uff08\u6307\u91dd17\uff09\u3002<\/li>\n<li>\u3057\u304b\u3057\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4ea4\u63db\uff08\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\uff09\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u30d0\u30fc\u30b8\u30e7\u30f3\u30a2\u30c3\u30d7\u306b\u3088\u308b\u6a5f\u80fd\u5411\u4e0a\u304c\u9769\u65b0\u7684\u3067\u3042\u308b\u3088\u3046\u306a\u3068\u304d\u306f\u3001\u6a5f\u5668\u3068\u306f\u5225\u500b\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u306a\u5834\u5408\u3082\u3042\u308b\uff08\u6307\u91dd41\uff09\u3002<\/li>\n<li>\u307e\u305f\u3001\u6a5f\u68b0\u7b49\u306e\u8cfc\u5165\u6642\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4ea4\u63db\u304c\u3001\u5951\u7d04\u306b\u3088\u308a\u4e88\u5b9a\u3055\u308c\u3001\u65b0\u30fb\u65e7\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u8cfc\u5165\u4fa1\u683c\u304c\u660e\u78ba\u306a\u5834\u5408\u306b\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u90e8\u5206\u3092\u533a\u5206\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u3042\u308b\uff08\u6307\u91dd41\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u6e1b\u4fa1\u511f\u5374<\/strong><\/h4>\n<h4><strong>\u2460\u3000\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/strong><\/h4>\n<p>\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u5229\u7528\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u6700\u3082\u5408\u7406\u7684\u3068\u8003\u3048\u3089\u308c\u308b\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u4e00\u822c\u7684\u306b\u306f\u3001<span style=\"color: #b22222;\">\u5b9a\u984d\u6cd5<\/span>\u306b\u3088\u308b\u511f\u5374\u304c\u5408\u7406\u7684\u3067\u3042\u308b\uff08\u6307\u91dd21\uff09\u3002<\/p>\n<h4><strong>\u2461\u3000\u8010\u7528\u5e74\u6570<\/strong><\/h4>\n<p>\u8010\u7528\u5e74\u6570\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5229\u7528\u53ef\u80fd\u671f\u9593\u306b\u3088\u308b\u304c\u3001<span style=\"color: #b22222;\">\u539f\u5247\u3068\u3057\u3066\uff15\u5e74\u4ee5\u5185\u306e\u5e74\u6570<\/span>\u3068\u3059\u308b\u3002\uff15\u5e74\u3092\u8d85\u3048\u308b\u5e74\u6570\u3068\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5408\u7406\u7684\u306a\u6839\u62e0\u306b\u57fa\u3065\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u6307\u91dd21\uff09\u3002<\/p>\n<p>\u5229\u7528\u53ef\u80fd\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b22222;\">\u6bce\u671f\u898b\u76f4\u3057\u3092\u884c\u3046<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u6307\u91dd21\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5229\u7528\u53ef\u80fd\u671f\u9593\u306e\u898b\u76f4\u3057\u306e\u7d50\u679c\u3001\u65b0\u305f\u306b\u5165\u624b\u53ef\u80fd\u3068\u306a\u3063\u305f\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u5f53\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u8010\u7528\u5e74\u6570\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u5f53\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u984d\u3092\u7b97\u5b9a\u3059\u308b\uff08\u6307\u91dd21\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114979\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-4-3.png\" alt=\"\" width=\"1009\" height=\"165\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-4-3.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/f_chart34-4-3-300x49.png 300w\" sizes=\"(max-width: 1009px) 100vw, 1009px\" \/><\/p>\n<p>\u3053\u306e\u5f8c\u306f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/6\/\">\u3010STEP\uff15\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\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-article-29\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/2\/\">\u3010STEP\uff11\u3011\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/3\/\">\u3010STEP\uff12\u3011\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/4\/\">\u3010STEP\uff13\u3011\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/5\/\">\u3010STEP\uff14\u3011\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-29\/6\/\">\u3010STEP\uff15\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\uff15\u3011\u6ce8\u8a18<\/strong><\/h4>\n<\/div>\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u3068\u306a\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\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5834\u5408<\/strong><\/p>\n<p><strong> \uff65\uff65\uff65\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5834\u5408<\/strong><\/p>\n<p><strong> \uff65\uff65\uff65\u7814\u7a76\u958b\u767a\u8cbb\u306e\u6ce8\u8a18<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u53ca\u3073\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5834\u5408<\/strong><\/p>\n<p><strong> \uff65\uff65\uff65\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u6ce8\u8a18<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/h4>\n<p>\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u884c\u3046\uff08\u5de5\u4e8b\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kouji-keiyaku\/kouji-keiyaku.pdf#page=5\" target=\"_blank\">22<\/a>\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247101\u2463\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; border-radius: 5px; background-color: #f5fffa;\">\n<ul>\n<li>\u5de5\u4e8b\u5951\u7d04\u306b\u4fc2\u308b\u8a8d\u8b58\u57fa\u6e96<\/li>\n<li>\u6c7a\u7b97\u65e5\u306b\u304a\u3051\u308b\u5de5\u4e8b\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u308b\u305f\u3081\u306b\u7528\u3044\u305f\u65b9\u6cd5<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u7814\u7a76\u958b\u767a\u8cbb\u306e\u6ce8\u8a18<\/strong><\/h4>\n<p>\u7814\u7a76\u958b\u767a\u306e\u898f\u6a21\u306b\u3064\u3044\u3066\u4f01\u696d\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u3001<span style=\"color: #b22222;\">\u4e00\u822c\u7ba1\u7406\u8cbb\u53ca\u3073\u5f53\u671f\u88fd\u9020\u8cbb\u7528\u306b\u542b\u307e\u308c\u308b\u7814\u7a76\u958b\u767a\u8cbb\u306e\u7dcf\u984d\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u6ce8\u8a18<\/span>\u3059\u308b\uff08\u610f\u898b\u66f8\u56db\uff11\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u5f53\u8a72\u6ce8\u8a18\u306f\u5fc5\u305a\u3057\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u6ce8\u8a18<\/strong><\/h4>\n<p>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u53ca\u3073\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u304a\u3044\u3066\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u53ca\u3073\u8010\u7528\u5e74\u6570\u3092\u6ce8\u8a18\u3059\u308b\uff08\u6307\u91dd22\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247101\u2461\uff09\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6ce8\u8a18\u3092\u884c\u3046\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #cd5c5c; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u2460<\/span><\/strong>\u3000\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/p>\n<ul>\n<li>\u5e02\u5834\u8ca9\u58f2\u76ee\u7684\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u95a2\u3057\u3066\u63a1\u7528\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5<\/li>\n<li>\u898b\u8fbc\u6709\u52b9\u671f\u9593\uff08\u5e74\u6570\uff09<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u2461<\/span><\/strong>\u3000\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/p>\n<ul>\n<li>\u81ea\u793e\u5229\u7528\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u95a2\u3057\u3066\u63a1\u7528\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5<\/li>\n<li>\u898b\u8fbc\u5229\u7528\u53ef\u80fd\u671f\u9593\uff08\u5e74\u6570\uff09<\/li>\n<\/ul>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"text-align: center; margin-top: 18px;\"><span style=\"color: #800000;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u4ee5\u4e0a\u3001\uff15\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\/2017\/03\/f_chart34-0-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114984\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/f_chart34-0-1.png\" alt=\"\" width=\"2481\" height=\"2429\" \/><\/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<\/p>\n<ul>\n<li>\u300c\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\uff08\u91d1\u878d\u5e81\u3000\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a909e2.htm\" target=\"_blank\">\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u91d1\u878d\u5e81\u3000\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09<\/li>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c17\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/soft\/soft.pdf\" target=\"_blank\">\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306e\u53ce\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08ASBJ\uff09<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c15 \u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kouji-keiyaku\/kouji-keiyaku.pdf\" target=\"_blank\">\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08ASBJ\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f\uff15\u6708\u306e\u63b2\u8f09\u4e88\u5b9a\u3067\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>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u8cbb\u306f\u3001\u305d\u306e\u5236\u4f5c\u76ee\u7684\u306b\u3088\u308a\u3001\u5c06\u6765\u306e\u53ce\u76ca\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u304c\u7570\u306a\u308b\u3053\u3068\u7b49\u304b\u3089\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5236\u4f5c\u8cbb\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u53d6\u5f97\u5f62\u614b\uff08\u81ea\u793e\u5236\u4f5c\u3001\u5916\u90e8\u8cfc\u5165\uff09\u5225\u3067\u306f\u306a\u304f\u3001\u5236\u4f5c\u76ee\u7684\u5225\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u7814\u7a76\u958b\u767a\u8cbb\u7b49\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\uff08\u4ee5\u4e0b\u3001\u300c\u610f\u898b\u66f8\u300d\u3068\u3044\u3046\uff09\u4e09\uff13\uff08\uff11\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":[178,167,182,290,232],"tags":[544,550,509],"backnumber":[1887],"series":[1167],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:22:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114572"}],"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=114572"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114572\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=114572"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=114572"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=114572"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=114572"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=114572"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}