{"id":117004,"date":"2017-02-23T10:12:33","date_gmt":"2017-02-23T01:12:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=117004"},"modified":"2017-02-23T17:30:17","modified_gmt":"2017-02-23T08:30:17","slug":"financial-accounting-article-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-26\/","title":{"rendered":"\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/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<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<ul>\n<li><a title=\"\u5e73\u621029\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-25\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a><br \/>\n<strong>\u2160\u3000\u7a0e\u5236\u6539\u6b63<\/strong><\/li>\n<\/ul>\n<ul>\n<li>\u3010\u7b2c\uff12\u56de\u3011\u3000<span style=\"color: #b22222;\">\u672c\u7a3f<\/span><br \/>\n<strong>\u2161\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u6539\u6b63<\/strong><br \/>\n<strong> \u2162\u3000\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u6539\u6b63<\/strong><br \/>\n<strong> \u2163\u3000\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63<\/strong><\/li>\n<\/ul>\n<ul>\n<li>\u3010\u7b2c\uff13\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/2\u516c\u958b<\/span><br \/>\n<strong>\u2164\u3000\u30de\u30a4\u30ca\u30b9\u91d1\u5229<\/strong><br \/>\n<strong> \u2165\u3000\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u6539\u6b63<\/strong><br \/>\n<strong> \u2166\u3000\u30ea\u30b9\u30af\u5206\u62c5\u578b\u4f01\u696d\u5e74\u91d1<\/strong><\/li>\n<\/ul>\n<ul>\n<li>\u3010\u7b2c\uff14\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/9\u516c\u958b<\/span><br \/>\n<strong> \u2167\u3000\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u4e8b\u696d\u306b\u304a\u3051\u308b\u904b\u55b6\u6a29\u8005\u306e\u4f1a\u8a08\u51e6\u7406<br \/>\n\u2168\u3000\u77ed\u4fe1\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u6539\u6b63<\/strong><br \/>\n<strong>\u2169\u3000\u91d1\u878d\u5e81\u306e\u5e73\u621027\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2161\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621027\u5e7412\u670828\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2016\/zeikouka_2016_1.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u56de\u53ce\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306e\u4e3b\u306a\u6539\u6b63\u70b9<\/strong><\/h4>\n<p>\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5b9f\u52d9\u6307\u91dd\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u305d\u306e\u5185\u5bb9\u3092\u5f15\u304d\u7d99\u3044\u3060\u4e0a\u3067\u3001\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff16\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3001\u540c\u7b2c10\u53f7\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u53ca\u3073\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u3046\u3061\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u5b9a\u3081<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<ul>\n<li>\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u76e3\u59d466\u53f7\u300d\u3068\u3044\u3046\uff09\u300d\u53ca\u3073\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c70\u53f7\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u3046\u3061\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u90e8\u5206<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u89e3\u8aac\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e3b\u306a\u6539\u6b63\u70b9\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u4f01\u696d\u306e\u5206\u985e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3051\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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3px;\"><strong>\uff08\uff15\uff09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/strong><\/p>\n<\/div>\n<h4><strong>\uff08\uff11\uff09\u3000\u4f01\u696d\u306e\u5206\u985e<\/strong><\/h4>\n<p>\u76e3\u59d466\u53f7\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u3092\uff15\u3064\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd\u306b\u304a\u3044\u3066\u3082\u57fa\u672c\u7684\u306b\u8e0f\u8972\u3057\u305f\u4e0a\u3067\u4e00\u90e8\u5fc5\u8981\u306a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u3001\u56de\u53ce\u9069\u7528\u6307\u91dd\u7b2c16\u9805\u304b\u3089\u7b2c32\u9805\u306b\u5f93\u3063\u3066\u3001\u8981\u4ef6\u306b\u57fa\u3065\u304d\u4f01\u696d\u3092\u300c\u5206\u985e\uff11\u300d\uff5e\u300c\u5206\u985e\uff15\u300d\u306b\u5206\u985e\u3057\u3001\u5f53\u8a72\u5206\u985e\u306b\u5fdc\u3058\u3066\u3001\u56de\u53ce\u304c\u898b\u8fbc\u307e\u308c\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3092\u6c7a\u5b9a\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd15\uff09\u3002<\/p>\n<p>\u300c\u5206\u985e\uff11\u300d\uff5e\u300c\u5206\u985e\uff15\u300d\u306e\u8981\u4ef6\u306f\u3001\u76e3\u59d466\u53f7\u3068\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd15\u300117\u300119\u300122\u300126\u300130\uff09\u3002\u30dd\u30a4\u30f3\u30c8\u306f<span style=\"color: #b22222;\">\u5c06\u6765\u306e\u72b6\u6cc1\u304c\u8981\u4ef6\u306b\u5165\u3063\u3066\u3044\u308b<\/span>\u3053\u3068\u3001\u53ca\u3073<span style=\"color: #b22222;\">\u4f1a\u8a08\u4e0a\u306e\u6307\u6a19\u3067\u3042\u308b\u5229\u76ca\u8981\u4ef6\u304b\u3089\u7a0e\u52d9\u4e0a\u306e\u6307\u6a19\u3067\u3042\u308b\u8ab2\u7a0e\u6240\u5f97\u8981\u4ef6\u3078\u5909\u66f4\u3055\u308c\u3066\u3044\u308b<\/span>\u3053\u3068\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3000\u25c6\u3000\u5206\u985e\uff11\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #aab5d5; border-radius: 5px; background-color: #f0f8ff; text-align: left;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u76e3\u59d466\u53f7\u3011<\/strong><\/h4>\n<p>\u3010\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6bce\u671f\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3011<\/p>\n<p>\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6bce\u671f\uff08\u5f53\u671f\u53ca\u3073\u304a\u304a\u3080\u306d\u904e\u53bb\uff13\u5e74\u4ee5\u4e0a\uff09\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3067\u3001\u305d\u306e\u7d4c\u55b6\u74b0\u5883\u306b\u8457\u3057\u3044\u5909\u5316\u304c\u306a\u3044\u5834\u5408<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u56de\u53ce\u9069\u7528\u6307\u91dd\u3011<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u4f01\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2170\uff09\u3000\u904e\u53bb\uff08<span style=\"color: #b22222;\">\uff13\u5e74<\/span>\uff09\u53ca\u3073\u5f53\u671f\u306e\u3059\u3079\u3066\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2171\uff09\u3000<span style=\"color: #b22222;\">\u5f53\u671f\u672b\u306b\u304a\u3044\u3066<\/span>\u3001<span style=\"color: #b22222;\">\u8fd1\u3044\u5c06\u6765\u306b<\/span>\u7d4c\u55b6\u74b0\u5883\u306b\u8457\u3057\u3044\u5909\u5316\u304c<span style=\"color: #b22222;\">\u898b\u8fbc\u307e\u308c\u306a\u3044<\/span>\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u5206\u985e\uff12\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #aab5d5; border-radius: 5px; background-color: #f0f8ff; text-align: left;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u76e3\u59d466\u53f7\u3011<\/strong><\/h4>\n<p>\u3010\u696d\u7e3e\u306f\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u307b\u3069\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u306a\u3044\u4f1a\u793e\u7b49\u3011<\/p>\n<p>\u904e\u53bb\u306e\u696d\u7e3e\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u306e\u5834\u5408\u3001\u3059\u306a\u308f\u3061\u3001\u5f53\u671f\u53ca\u3073\u904e\u53bb\uff08\u304a\u304a\u3080\u306d\uff13\u5e74\u4ee5\u4e0a\uff09\u9023\u7d9a\u3057\u3066\u3042\u308b\u7a0b\u5ea6\u306e<span style=\"text-decoration: underline;\">\u7d4c\u5e38\u7684\u306a\u5229\u76ca<\/span>\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u4f1a\u793e\u306e\u5834\u5408<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u56de\u53ce\u9069\u7528\u6307\u91dd\u3011<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u4f01\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2170\uff09\u3000\u904e\u53bb\uff08<span style=\"color: #b22222;\">\uff13\u5e74<\/span>\uff09\u53ca\u3073\u5f53\u671f\u306e\u3059\u3079\u3066\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u4e0b\u56de\u308b\u3082\u306e\u306e\u3001\u5b89\u5b9a\u7684\u306b\u751f\u3058\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2171\uff09\u3000<span style=\"color: #b22222;\">\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u8fd1\u3044\u5c06\u6765\u306b\u7d4c\u55b6\u74b0\u5883\u306b\u8457\u3057\u3044\u5909\u5316\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2172\uff09\u3000<span style=\"color: #b22222;\">\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u3044\u305a\u308c\u3082\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u3044\u306a\u3044<\/span>\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u5206\u985e\uff13\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #aab5d5; border-radius: 5px; background-color: #f0f8ff; text-align: left;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u76e3\u59d466\u53f7\u3011<\/strong><\/h4>\n<p>\u3010\u696d\u7e3e\u304c\u4e0d\u5b89\u5b9a\u3067\u3042\u308a\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u307b\u3069\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u306a\u3044\u4f1a\u793e\u7b49\u3011<\/p>\n<p>\u904e\u53bb\u306e\u696d\u7e3e\u304c\u4e0d\u5b89\u5b9a\u306a\u4f1a\u793e\u7b49\u306e\u5834\u5408\u3001\u3059\u306a\u308f\u3061\u3001<span style=\"text-decoration: underline;\">\u904e\u53bb\u306e\u7d4c\u5e38\u7684\u306a\u640d\u76ca\u304c\u5927\u304d\u304f\u5897\u6e1b<\/span>\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u4f1a\u793e\u306e\u5834\u5408<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u56de\u53ce\u9069\u7528\u6307\u91dd\u3011<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u4f01\u696d\u306f\u3001\u4e0b\u8a18\u300c\u5206\u985e\uff14\u300d\u306e\uff08\u2171\uff09\u53c8\u306f\uff08\u2172\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3092\u9664\u304d\u3001\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2170\uff09\u3000\u904e\u53bb\uff08<span style=\"color: #b22222;\">\uff13\u5e74<\/span>\uff09\u53ca\u3073\u5f53\u671f\u306b\u304a\u3044\u3066\u3001\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u5897\u6e1b\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2171\uff09\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u3044\u305a\u308c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3082<span style=\"color: #b22222;\">\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u3044\u306a\u3044<\/span>\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u5206\u985e\uff14\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #aab5d5; border-radius: 5px; background-color: #f0f8ff; text-align: left;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u76e3\u59d466\u53f7\u3011<\/strong><\/h4>\n<p>\u3010\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u5b58\u5728\u3059\u308b\u4f1a\u793e\u7b49\u3011<\/p>\n<p>\u671f\u672b\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u5b58\u5728\u3059\u308b\u4f1a\u793e\u3001\u904e\u53bb\uff08\u304a\u304a\u3080\u306d\uff13\u5e74\u4ee5\u5185\uff09\u306b\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9650\u5207\u308c\u3068\u306a\u3063\u305f\u4e8b\u5b9f\u304c\u3042\u3063\u305f\u4f1a\u793e\u3001\u53c8\u306f\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9650\u5207\u308c\u304c\u898b\u8fbc\u307e\u308c\u308b\u4f1a\u793e\u306e\u5834\u5408<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u56de\u53ce\u9069\u7528\u6307\u91dd\u3011<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e<span style=\"color: #b22222;\">\u3044\u305a\u308c\u304b<\/span>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u304b\u3064\u3001<span style=\"color: #b22222;\">\u7fcc\u671f\u306b\u304a\u3044\u3066\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><span style=\"color: #b22222;\">\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b<\/span>\u4f01\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2170\uff09\u3000<span style=\"color: #b22222;\">\u904e\u53bb\uff08\uff13\u5e74\uff09<\/span>\u53c8\u306f<span style=\"color: #b22222;\">\u5f53\u671f<\/span>\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c<span style=\"color: #b22222;\">\u751f\u3058\u3066\u3044\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2171\uff09\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u306b\u304a\u3044\u3066<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9650\u5207\u308c\u3068\u306a\u3063\u305f\u4e8b\u5b9f\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2172\uff09\u3000\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9650\u5207\u308c\u304c\u898b\u8fbc\u307e\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u3014\u8ffd\u8a18\uff1a2017\/2\/23\u3015<\/span><br \/>\n\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u304a\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u3001\u300c\u904e\u53bb\uff08\uff13\u5e74\uff09\u53c8\u306f\u5f53\u671f\u306b\u304a\u3044\u3066\u300d\u3068\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u901a\u308a\u3067\u3059\u3002\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u5206\u985e\uff15\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #aab5d5; border-radius: 5px; background-color: #f0f8ff; text-align: left;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u76e3\u59d466\u53f7\u3011<\/strong><\/h4>\n<p>\u3010\u904e\u53bb\u9023\u7d9a\u3057\u3066\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3011<\/p>\n<p>\u904e\u53bb\uff08\u304a\u304a\u3080\u306d\uff13\u5e74\u4ee5\u4e0a\uff09\u9023\u7d9a\u3057\u3066\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u3001\u304b\u3064\u3001\u5f53\u671f\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u8a08\u4e0a\u304c\u898b\u8fbc\u307e\u308c\u308b\u4f1a\u793e\u306e\u5834\u5408<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<h4 style=\"text-align: center;\"><strong>\u3010\u56de\u53ce\u9069\u7528\u6307\u91dd\u3011<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u4f01\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2170\uff09\u3000\u904e\u53bb\uff08<span style=\"color: #b22222;\">\uff13\u5e74<\/span>\uff09\u53ca\u3073\u5f53\u671f\u306e\u3059\u3079\u3066\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2171\uff09\u3000<span style=\"color: #b22222;\">\u7fcc\u671f\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b<\/span>\u3002<\/p>\n<\/div>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 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style=\"font-size: 12px;\">\u3000\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u6570\u5024\u306f\u3001\u8ca0\u306e\u5834\u5408\u3068\u306a\u308b\u5834\u5408\u3092\u542b\u3080\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd22\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000<span style=\"font-size: 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style=\"color: #b22222;\">\u3044\u305a\u308c\u3082\u6e80\u305f\u3055\u306a\u3044\u4f01\u696d<\/span>\u306f\u3001<span style=\"color: #b22222;\">\u904e\u53bb<\/span>\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u63a8\u79fb\u3001<span style=\"color: #b22222;\">\u5f53\u671f<\/span>\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u898b\u8fbc\u307f\u3001<span style=\"color: #b22222;\">\u5c06\u6765<\/span>\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\uff08\u4e0a\u8a18<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\uff09\u306e\u898b\u8fbc\u307f\u7b49\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3001\u5404\u5206\u985e\u306e\u8981\u4ef6\u304b\u3089\u306e<span style=\"color: #b22222;\">\u4e56\u96e2\u5ea6\u5408\u3044\u304c\u6700\u3082\u5c0f\u3055\u3044<\/span>\u3068\u5224\u65ad\u3055\u308c\u308b\u3082\u306e\u306b\u5206\u985e\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd16\uff09\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u5224\u65ad\u306f\u3001\u5404\u5206\u985e\u306e\u8981\u4ef6\u304b\u3089\u306e\u4e56\u96e2\u5ea6\u5408\u3044\u3092\u5b9a\u91cf\u7684\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u306a\u3044\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd65\uff09\u3002\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u904e\u53bb\u3001\u5f53\u671f\u3001\u5c06\u6765\u306e\u60c5\u5831\u304b\u3089\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #b22222;\">\u539f\u5247\u3068\u3057\u3066<\/span>\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u306a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u3046\u3061\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306e\u7b97\u5165\u6642\u671f\u304c\u500b\u5225\u306b\u7279\u5b9a\u3067\u304d\u306a\u3044\u304c<span style=\"color: #b22222;\">\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u3082\u306e<\/span>\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092<span style=\"color: #b22222;\">\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408<\/span>\u3001\u5f53\u8a72\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd21\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u682a\u5f0f\u306e\u6e1b\u640d\u640d\u5931\u3001\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd75\u3001106\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306e\u5834\u5408\u3001\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u89e3\u6d88\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u8aac\u660e\u306f\u4e0d\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u6b8b\u9ad8\u3068\u8ab2\u7a0e\u6240\u5f97\u306e\u6c34\u6e96\u3068\u306e\u95a2\u4fc2\u304b\u3089\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c54\u53f7<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/comments\/pdf_zeikouka2015_ed\/summary_zeikouka2015ed.pdf\" target=\"_blank\">\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u306b\u5bfe\u3059\u308b\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc<\/a>47\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #b22222;\">\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u5897\u6e1b\u3057\u3066\u3044\u308b\u539f\u56e0\u3001\u4e2d\u9577\u671f\u8a08\u753b<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u3092\u60f3\u5b9a\uff09\u3001<span style=\"color: #b22222;\">\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1<\/span>\u3001<span style=\"color: #b22222;\">\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u63a8\u79fb\u7b49\u3092\u52d8\u6848<\/span>\u3057\u3066\u3001<span style=\"color: #b22222;\">\uff15\u5e74\u3092\u8d85\u3048\u308b\u898b\u7a4d\u53ef\u80fd\u671f\u9593<\/span>\u306b\u304a\u3044\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3055\u308c\u305f\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u56de\u53ce\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092<span style=\"color: #b22222;\">\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408<\/span>\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd24\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p><span style=\"color: #b22222;\">\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u5897\u6e1b\u3057\u3066\u3044\u308b\u539f\u56e0\u3001\u4e2d\u9577\u671f\u8a08\u753b<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u3092\u60f3\u5b9a\uff09\u3001<span style=\"color: #b22222;\">\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1<\/span>\u3001<span style=\"color: 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#b22222;\">\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b<\/span>\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd28\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd20\uff09\u3002\u3055\u3089\u306b\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u3068\u304a\u308a\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3082\u56de\u53ce\u53ef\u80fd\u6027\u3042\u308a\u3068\u5224\u65ad\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd21\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u904e\u53bb\u306b\u304a\u3044\u3066\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u4f01\u696d\u304c\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u306b\u3088\u308a\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u304c\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u3063\u305f\u5834\u5408\u306b\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u304c\u8a72\u5f53\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd91\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p><span style=\"color: #b22222;\">\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u5897\u6e1b\u3057\u3066\u3044\u308b\u539f\u56e0\u3001\u4e2d\u9577\u671f\u8a08\u753b<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u3092\u60f3\u5b9a\uff09\u3001<span style=\"color: #b22222;\">\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1<\/span>\u3001<span style=\"color: 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#b22222;\">\u5c06\u6765\u306b\u304a\u3044\u3066\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u7a0b\u5ea6\u306f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u306f\u3001\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd29\uff09\u3002\u3053\u306e\u5834\u5408\u3001\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff15\u5e74\uff09\u4ee5\u5185\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd23\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u76e3\u59d466\u53f7\u306b\u304a\u3051\u308b\u4f8b\u793a\u533a\u5206\u300c\uff14\u305f\u3060\u3057\u66f8\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u904e\u53bb\u306b\u304a\u3044\u3066\u696d\u7e3e\u306e\u60aa\u5316\u306b\u4f34\u3044\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u304a\u308a\u300c\u5206\u985e\uff14\u300d\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u4f01\u696d\u304c\u3001\u5f53\u671f\u306b\u4ee3\u66ff\u7684\u306a\u539f\u6750\u6599\u304c\u958b\u767a\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u696d\u7e3e\u306e\u56de\u5fa9\u304c\u898b\u8fbc\u307e\u308c\u3001\u305d\u306e\u72b6\u6cc1\u304c\u5c06\u6765\u3082\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u7a0b\u5ea6\u306f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u304c\u8a72\u5f53\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd92\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u5206\u985e\uff14\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u3067\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u306e\u305f\u3060\u3057\u66f8\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3055\u308c\u306a\u3044<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd89\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3001\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u30b1\u30fc\u30b9\u306b\u6bd4\u3079\u3066\u591a\u304f\u306f\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd89\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/h29kaikei_ryui2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-117018\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/h29kaikei_ryui2-1.png\" 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width=\"938\" height=\"472\" \/><\/a><\/p>\n<h4><strong>\uff08\uff15\uff09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u56de\u53ce\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u306b\u3042\u305f\u308a\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\uff08\u4e0b\u8a18<strong>\uff08\uff16\uff09<\/strong>\u53c2\u7167\uff09\u306b\u304a\u3044\u3066\u3001<span style=\"color: #b22222;\">\u4ee5\u4e0b\u306e<\/span><strong>\u2460\uff5e\u2462<\/strong><span style=\"color: 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10px;\">\n<h4><strong>\u2460<\/strong><\/h4>\n<p>\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u305f\u3060\u3057\u66f8\u53c2\u7167\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd21\u305f\u3060\u3057\u66f8\uff09<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #999999; background-color: #ffffff; border-radius: 10px;\">\n<h4><strong>\u2461<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u304a\u304a\u3080\u306d\uff15\u5e74\u3092<span style=\"color: #b22222;\">\u660e\u3089\u304b\u306b<\/span>\u8d85\u3048\u308b\u898b\u7a4d\u53ef\u80fd\u671f\u9593\u306b\u304a\u3044\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3055\u308c\u305f\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u56de\u53ce\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u305f\u3060\u3057\u66f8\u53c2\u7167\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd24\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2 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10px;\">\n<h4><strong>\u2462<\/strong><\/h4>\n<p>\u300c\u5206\u985e\uff14\u300d\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u4e0a\u8a18<strong>\uff08\uff14\uff09<\/strong>\u2460\u53c2\u7167\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd28\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u300a\u9069\u7528\u521d\u5e74\u5ea6\u306e\u53d6\u6271\u3044\u300b<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u56de\u53ce\u9069\u7528\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u3001<strong>\u2460<\/strong>\uff5e<strong>\u2462<\/strong>\u306e\u9805\u76ee\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"color: #b22222;\">\u9061\u53ca\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u305a<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd123\uff09\u3001\u56de\u53ce\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u6642\u70b9\u3067\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u3001\u524d\u5e74\u5ea6\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e<span style=\"color: #b22222;\">\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u53c8\u306f\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\uff08\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\uff09\u306b\u52a0\u6e1b\u3059\u308b<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd49\uff08\uff14\uff09\uff09\u3002<\/p>\n<h4><strong>\u300a\u6ce8\u8a18\u300b<\/strong><\/h4>\n<p>\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u305f\u3081\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_1.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u9061\u53ca\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d10\u9805\u306b\u5f93\u3063\u3066\u6ce8\u8a18\u3092\u884c\u3046\uff08\u4e0b\u8a18<span style=\"color: #4169e1;\"><strong>\uff08\u2170\uff09<\/strong><\/span>\uff5e<span style=\"color: #4169e1;\"><strong>\uff08\u2172\uff09<\/strong><\/span>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8868\u793a\u3059\u308b\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u9061\u53ca\u57fa\u6e96\u7b2c10\u9805\uff08\uff15\uff09\u305f\u3060\u3057\u66f8\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4e0b\u8a18<span style=\"color: #4169e1;\"><strong>\uff08\u2173\uff09<\/strong><\/span>\uff5e<span style=\"color: #4169e1;\"><strong>\uff08\u2175\uff09<\/strong><\/span>\u306e\u4e8b\u9805\u306e\u307f\u3092\u6ce8\u8a18\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd49\uff08\uff15\uff09\u3001125\uff09\u3002<\/p>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u3082\u5f71\u97ff\u984d\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0F8FF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\u2170\uff09<\/strong><\/span>\u3000\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u540d\u79f0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\u2171\uff09<\/strong><\/span>\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\u2172\uff09<\/strong><\/span>\u3000\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u65e8\u53ca\u3073\u5f53\u8a72\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\u2173\uff09<\/strong><\/span>\u3000<span style=\"color: #b22222;\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\u2174\uff09<\/strong><\/span>\u3000<span style=\"color: #b22222;\">\u5229\u76ca\u5270\u4f59\u91d1\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\uff08\u2175\uff09<\/strong><\/span>\u3000<span style=\"color: #b22222;\">\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u53c8\u306f\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -18px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u9061\u53ca\u57fa\u6e9610\u9805\u3067\u306f\u3053\u306e\u4ed6\u306b\u3082\u6ce8\u8a18\u4e8b\u9805\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u56de\u306e\u56de\u53ce\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u3053\u3053\u306b\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u6ce8\u8a18\u4e8b\u9805\u306f\u4e0d\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u3067\u3082\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u5b9a\u3081\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247102\u306e\uff12\uff09\u306f\u3042\u308b\u304c\u3001\u4e0a\u8a18\u3068\u540c\u4e00\u306e\u6ce8\u8a18\u5185\u5bb9\u306e\u898f\u5b9a\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u3088\u308b\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3067\u3042\u308b\u3053\u3068\u3092\u8003\u616e\u3059\u308c\u3070\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u306e\u6ce8\u8a18\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3042\u308b\u304c\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3057\u306a\u304f\u3066\u3082\u3001\u56de\u53ce\u9069\u7528\u6307\u91dd\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306f\u5909\u308f\u308a\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"color: #b22222;\">\u8ffd\u52a0\u60c5\u5831\u3067\u56de\u53ce\u9069\u7528\u6307\u91dd\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u65e8\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b<\/span>\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e\uff15\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524715\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247116\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u4e0a\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u4f8b\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u3000\u5e73\u621028\u5e74\uff13\u670828\u65e5\u3002\u4ee5\u4e0b\u300c\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3057\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u3092\u4e00\u90e8\u898b\u76f4\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u7b2c49\u9805\uff08\uff14\uff09\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u304a\u308a\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u6642\u70b9\u306b\u304a\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u7b2c49\u9805\uff08\uff13\uff09\u2460\u304b\u3089\u2462\u306b\u8a72\u5f53\u3059\u308b\u5b9a\u3081\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u3001\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306b\u52a0\u7b97\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\u7d50\u679c\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u306b\u304a\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523 \uff08\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\uff09\u304cXXX\u767e\u4e07\u5186\u3001\u5229\u76ca\u5270\u4f59\u91d1\u304cXXX\u767e\u4e07\u5186\u5897\u52a0\u3057\u3001\u3007\u3007\u3007\u304cXXX\u767e\u4e07\u5186\u5897\u52a0\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8ffd\u52a0\u60c5\u5831\u306e\u6ce8\u8a18\u4f8b\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u3000\u5e73\u621028\u5e74\uff13\u670828\u65e5\uff09\u3092\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4><strong>\uff08\uff16\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u56de\u53ce\u9069\u7528\u6307\u91dd\u306f\u3001<span style=\"color: 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-24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u300c\u53d6\u5f97\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3059\u308b\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u3001\u9271\u696d\u7528\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u9650\u308b\uff09\u306b\u3064\u3044\u3066\u5b9a\u7387\u6cd5\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u300c\u4e8b\u696d\u4f9b\u7528\u65e5\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u53d6\u5f97\u65e5\u300d\u3067\u5224\u65ad\u3059\u308b\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/h29kaikei_ryui2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-117021\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/02\/h29kaikei_ryui2-2.png\" alt=\"\u8cc7\u7523 \u6539\u6b63\u524d \u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63 \u5efa\u7269\u9644\u5c5e\u8a2d\u5099 \u5b9a\u7387\u6cd5\u307e\u305f\u306f\u5b9a\u984d\u6cd5 \u5b9a\u984d\u6cd5 \u69cb\u7bc9\u7269 \u9271\u696d\u7528\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u9650\u308b\uff09 \u5b9a\u7387\u6cd5\u3001\u5b9a\u984d\u6cd5 \u307e\u305f\u306f\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5 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target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u583132\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<h4>\u2460\u3000\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u5f93\u6765\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u666e\u901a\u511f\u5374\u9650\u5ea6\u76f8\u5f53\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u53c8\u306f\u305d\u306e\u4e21\u65b9\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5b9a\u7387\u6cd5\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3059\u308b\u5f53\u8a72<span style=\"text-decoration: underline;\">\u3059\u3079\u3066\u306e\u8cc7\u7523<\/span>\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u984d\u6cd5\u306b\u5909\u66f4\u3059\u308b\u3068\u304d\u306f\u3001\u6cd5\u4ee4\u7b49\u306e\u6539\u6b63\u306b\u6e96\u3058\u305f\u3082\u306e\u3068\u3057\u3001<span style=\"color: #b22222;\">\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff08\u5b9f\u583132.\uff12\uff09\u3002\u3053\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u5b9f\u583132.\uff14\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 9px double #D5CBAA; background-color: #f8f8ff; border-radius: 5px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\"><strong>\uff08\u2170\uff09<\/strong><\/span>\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u5185\u5bb9\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3044\u3001\u5b9f\u583132\u3092\u9069\u7528\u3057\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3059\u308b\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u53c8\u306f\u305d\u306e\u4e21\u65b9\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u7387\u6cd5\u304b\u3089\u5b9a\u984d\u6cd5\u306b\u5909\u66f4\u3057\u3066\u3044\u308b\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\"><strong>\uff08\u2171\uff09<\/strong><\/span>\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u5f53\u671f\u3078\u306e\u5f71\u97ff\u984d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u8a18\u6ce8\u8a18\u4e8b\u9805\u306f\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53c8\u306f\u69cb\u7bc9\u7269\u3092\u5b9f\u583132\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u53d6\u5f97\u3057\u305f\u304b\u3069\u3046\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u5408\u308f\u305b\u3066\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u984d\u6cd5\u306b\u5909\u66f4\u3059\u308b\u5834\u5408\u306b\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53c8\u306f\u69cb\u7bc9\u7269\u3092\u53d6\u5f97\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u8a18\u8f09\u3059\u308b\uff08\u5b9f\u583132.18\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e8b\u696d\u30bb\u30b0\u30e1\u30f3\u30c8\u306e\u5229\u76ca\uff08\u53c8\u306f\u640d\u5931\uff09\u306e\u6e2c\u5b9a\u65b9\u6cd5\u3092\u524d\u5e74\u5ea6\u306b\u63a1\u7528\u3057\u305f\u65b9\u6cd5\u304b\u3089\u5909\u66f4\u3057\u305f\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5909\u66f4\u306e\u65e8\u3001\u5909\u66f4\u306e\u7406\u7531\u53ca\u3073\u5f53\u8a72\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306b\u4e0e\u3048\u3066\u3044\u308b\u5f71\u97ff\u3092\u958b\u793a\u3059\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c17\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_9.pdf\" target=\"_blank\">\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d24\uff08\uff15\uff09\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5b9f\u583132\u306b\u3088\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u300c\u4ee5\u5916\u300d\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u307e\u3067\u3068\u540c\u69d8\u306b\u3001\u6b63\u5f53\u306a\u7406\u7531\u306b\u57fa\u3065\u304d\u81ea\u767a\u7684\u306b\u884c\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\uff08\u5b9f\u583132.\uff13\uff09\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u4e0a\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u4f8b\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3044\u3001\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c32\u53f7\u3000\u5e73\u621028\u5e74\uff16\u670817\u65e5\uff09\u3092\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u9069\u7528\u3057\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3059\u308b\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u7387\u6cd5\u304b\u3089\u5b9a\u984d\u6cd5\u306b\u5909\u66f4\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 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#b22222;\">\u6700\u521d\u306b<\/span>\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<span style=\"color: #b22222;\">\u306e\u307f<\/span>\u306b\u9069\u7528\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304c\u5b9f\u583132\u306e\u516c\u8868\u65e5\u524d\u306b\u7d42\u4e86\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2163\u3000\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: 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target=\"_blank\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u57fa\u6e96\uff08\u6848\uff09<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u516c\u958b\u8349\u684859\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u5185\u5bb9<\/strong><\/h4>\n<p>\u516c\u958b\u8349\u684859\u3067\u306f\u3001\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c63\u53f7\u300c\u8af8\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u4e0a\u51e6\u7406\u53ca\u3073\u8868\u793a\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u76e3\u67fb\u4fdd\u8a3c\u5b9f\u52d9\u6307\u91dd63\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308bQ&amp;A\u300d\u306b\u304a\u3051\u308b\u7a0e\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u90e8\u5206\u306e\u307b\u304b\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c12\u53f7\u300c\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u304a\u3051\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u90e8\u5206\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u8868\u793a\u306b\u3064\u3044\u3066\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u300c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a12\u300d\u3068\u3044\u3046\uff09\u300d\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u4e8b\u696d\u7a0e\uff08\u4ed8\u52a0\u4fa1\u5024\u5272\u53ca\u3073\u8cc7\u672c\u5272\uff09\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u305d\u306e\u5185\u5bb9\u3092\u8e0f\u8972\u3057\u305f\u4e0a\u3067\u8868\u73fe\u306e\u898b\u76f4\u3057\u3084\u8003\u3048\u65b9\u306e\u6574\u7406\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\uff08\u516c\u958b\u8349\u684859.23\uff09\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"color: 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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>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2016\/zeikouka_2016_1.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c32\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/depreciation\/depreciation_1.pdf\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c17\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_9.pdf\" target=\"_blank\">\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c59\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/tax\/tax_02.pdf\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/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    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