{"id":122018,"date":"2017-06-01T10:15:56","date_gmt":"2017-06-01T01:15:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=122018"},"modified":"2017-05-31T19:55:34","modified_gmt":"2017-05-31T10:55:34","slug":"financial-accounting-article-32","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-32\/","title":{"rendered":"\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c15\u56de\u3011\u300c\u5de5\u5834\u3092\u65b0\u8a2d\u3057\u305f\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015<\/strong><\/span><\/h4>\n<h2 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5de5\u5834\u3092\u65b0\u8a2d\u3057\u305f\u5834\u5408\u300d<\/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>\u7af9\u672c\u3000\u6cf0\u660e<\/strong><br \/>\n\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u6e96\u4f1a\u54e1<strong>\u3000\u7d20\u6751\u3000\u5eb7\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p><strong>\u5f53\u793e\u306f\u6771\u8a3c\u4e00\u90e8\u4e0a\u5834\u306e\u96fb\u5b50\u90e8\u54c1\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u3002\u4eca\u56de\u3001\u751f\u7523\u80fd\u529b\u5897\u5f37\u306e\u305f\u3081\u3001\u56fd\u5185\u306b\u65b0\u5de5\u5834\u3092\u5efa\u8a2d\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/strong><br \/>\n<strong><\/strong><\/p>\n<p><strong>\u3053\u306e\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\u3002<\/strong><\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p><strong><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u5de5\u4e8b\u304c\u5b8c\u6210\u3057\u3001\u5f15\u6e21\u3057\u3092\u53d7\u3051\u308b\u307e\u3067\u306f\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u6e1b\u640d\u306e\u5146\u5019\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306e\u6e1b\u640d\u306e\u8981\u5426\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u6709\u7121\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/strong><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"line-height: 100%; margin-top: -0.5em; margin-bottom: -1.5em;\"><span style=\"font-size: 12px;\">\u3008\u7559\u610f\u70b9\u3009<br \/>\n\u672c\u7a3f\u306f\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u3059\u3079\u3066\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"line-height: 100%;\"><\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306e\u8a08\u4e0a\u3068\u672c\u52d8\u5b9a\u3078\u306e\u632f\u66ff<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u5de5\u4e8b\u304c\u5b8c\u6210\u3057\u3001\u5b9f\u969b\u306b\u5f15\u6e21\u3057\u3092\u53d7\u3051\u308b\u307e\u3067\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u306f\u3001\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\uff08\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b2c22\u6761\uff19\u53f7\u3001<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/common\/law\/kaiji\/04.pdf#page=19\" target=\"_blank\">\u540c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f322-9<\/a>\uff09<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u5efa\u8a2d\u4e2d\u306e\u5efa\u7269\u7b49\u306b\u5bfe\u3057\u3001\u7740\u5de5\u524d\u3084\u5b8c\u6210\u524d\u306b\u5efa\u8a2d\u8cbb\u7528\u306e\u4e00\u90e8\u3092\u524d\u6255\u3044\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u306e\u3068\u304d\u306e\u652f\u51fa\u306f\u3001\u5de5\u4e8b\u304c\u5b8c\u6210\u3057\u3001\u5b9f\u969b\u306b\u5f15\u6e21\u3057\u3092\u53d7\u3051\u308b\u307e\u3067\u306f\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u5de5\u4e8b\u304c\u5b8c\u6210\u3057\u3001\u5b9f\u969b\u306b\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u3001\u5efa\u8a2d\u4eee\u52d8\u5b9a\u304b\u3089\u672c\u52d8\u5b9a\uff08\u5efa\u7269\u3001\u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099\u7b49\uff09\u306b\u632f\u308a\u66ff\u3048\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u5efa\u8a2d\u4eee\u52d8\u5b9a\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u652f\u51fa\u306b\u306f\u8cc7\u7523\u6027\u304c\u6c42\u3081\u3089\u308c\u3001\u4fee\u7e55\u8cbb\u7b49\u3001\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e\u304c\u542b\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u52d8\u5b9a\u306b\u632f\u308a\u66ff\u3048\u305f\u5f8c\u3001\u5b9f\u969b\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u6642\u70b9\uff08\uff1d\u7a3c\u50cd\u958b\u59cb\u65e5\uff09\u3067\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u958b\u59cb\u3059\u308b\u3002\u5f15\u6e21\u65e5\u3068\u5b9f\u969b\u306e\u7a3c\u50cd\u958b\u59cb\u65e5\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u5f15\u304d\u6e21\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u7a3c\u50cd\u958b\u59cb\u65e5\u307e\u3067\u6e1b\u4fa1\u511f\u5374\u3092\u958b\u59cb\u3057\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-122021\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-1.png\" alt=\"\" width=\"872\" height=\"176\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-1.png 872w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-1-300x60.png 300w\" sizes=\"(max-width: 872px) 100vw, 872px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306e\u6e1b\u640d\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306b\u4fc2\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u3001\u5b8c\u6210\u5f8c\u306b\u751f\u305a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30fb\u30d5\u30ed\u30fc\u304b\u3089\u3001\u5b8c\u6210\u307e\u3067\u53ca\u3073\u5b8c\u6210\u5f8c\u306b\u751f\u305a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u3092\u63a7\u9664\u3057\u3066\u898b\u7a4d\u3082\u308b\u3002<\/p>\n<p>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u9069\u7528\u6307\u91dd\u300d\uff09<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf#page=16\" target=\"_blank\">\u7b2c38\u9805<\/a>\uff09\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c80\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2463\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u8cc7\u7523\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-34\/\" target=\"_blank\">\u3010\u7b2c80\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2463\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u8cc7\u7523\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u6e1b\u640d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u5c5e\u3059\u308b\u5efa\u8a2d\u4eee\u52d8\u5b9a\u304c\u542b\u307e\u308c\u308b\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf#page=27\" target=\"_blank\">\u7b2c68\u9805<\/a>\uff09\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u3068\u5224\u5b9a\u3055\u308c\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6e1b\u640d\u306e\u5146\u5019\u306e\u4f8b\u793a\u3011<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; border-radius: 10px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4169e1;\">\u2460<\/span><\/strong>\u3000\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4169e1;\">\u2461<\/span><\/strong>\u3000\u4f7f\u7528\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u304c\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4169e1;\">\u2462<\/span><\/strong>\u3000\u7d4c\u55b6\u74b0\u5883\u306e\u8457\u3057\u3044\u60aa\u5316\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4169e1;\">\u2463<\/span><\/strong>\u3000\u5e02\u5834\u4fa1\u984d\u306e\u8457\u3057\u3044\u4e0b\u843d\u306e\u5834\u5408<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\">\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf#page=6\" target=\"_blank\">\u7b2c12\u9805<\/a>\uff5e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf#page=8\" target=\"_blank\">\u7b2c15\u9805<\/a>\uff09<\/p>\n<p>\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306b\u95a2\u3057\u3066\u306f\u3001\u5efa\u8a2d\u4e2d\u3067\u3042\u308b\u305f\u3081\u55b6\u696d\u6d3b\u52d5\u306f\u751f\u3058\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u5efa\u8a2d\u8a08\u753b\u306e\u4e2d\u6b62\u53c8\u306f\u5927\u5e45\u306a\u5ef6\u671f\u304c\u6c7a\u5b9a\u3055\u308c\u305f\u308a\u3001\u5f53\u521d\u306e\u8a08\u753b\u306b\u6bd4\u3079\u3066\u8457\u3057\u304f\u6ede\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u5834\u5408\u306b\u306f\u3001<strong><span style=\"color: #4169e1;\">\u2461<\/span><\/strong>\u306b\u8a72\u5f53\u3059\u308b\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u3082\u306e\u3068\u3055\u308c\u3001\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf#page=7\" target=\"_blank\">\u7b2c13\u9805<\/a>\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u306b\u7528\u3044\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u3001\u5408\u7406\u7684\u306a\u5efa\u8a2d\u8a08\u753b\u3084\u4f7f\u7528\u8a08\u753b\u7b49\u3092\u8003\u616e\u3057\u3066\u3001\u5b8c\u6210\u5f8c\u306b\u751f\u305a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30fb\u30d5\u30ed\u30fc\u304b\u3089\u3001\u5b8c\u6210\u307e\u3067\u53ca\u3073\u5b8c\u6210\u5f8c\u306b\u751f\u305a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u3092\u63a7\u9664\u3057\u3066\u898b\u7a4d\u3082\u308b\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306e\u5dee\u984d\u3092\u5f53\u671f\u306e\u640d\u5931\u3068\u3059\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #BFD5AA; background-color: #ffffff; border-radius: 10px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#BFD5AA;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3014\u8a2d\u4f8b\u3015<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#BFD5AA;\"><\/div>\n<p>\u5f53\u793e\u306f\u65b0\u5de5\u5834\u306e\u5efa\u7269\u3092\u5efa\u8a2d\u4e2d\u3067\u3042\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u5f53\u8a72\u5efa\u7269\u306b\u4fc2\u308b\u5efa\u8a2d\u4eee\u52d8\u5b9a\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3002X2\u5e74\u5ea6\u306b\u5f53\u8a72\u5efa\u8a2d\u4e2d\u306e\u5efa\u7269\u306b\u6e1b\u640d\u306e\u5146\u5019\u304c\u5b58\u5728\u3057\u3001\u4eca\u5f8c\u5b8c\u6210\u307e\u3067\u306b\u8981\u3059\u308b\u652f\u51fa\u53ca\u3073\u5b8c\u6210\u5f8c\u306b\u751f\u305a\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u898b\u7a4d\u3082\u3063\u305f\u3068\u3053\u308d\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u3063\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-122022 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-2.png\" alt=\"\" width=\"553\" height=\"106\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-2.png 908w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-2-300x57.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<p>\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u53ca\u3073\u6e2c\u5b9a\u306e\u969b\u306b\u4f7f\u7528\u3059\u308b\u5efa\u8a2d\u4eee\u52d8\u5b9a\u7b49\u306e\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u3001\u5408\u7406\u7684\u306a\u4f7f\u7528\u8a08\u753b\u306b\u57fa\u3065\u304d\u3001\u5b8c\u6210\u5f8c\u306b\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30fb\u30d5\u30ed\u30fc\u306e\u898b\u7a4d\u984d\u304b\u3089\u3001\u5b8c\u6210\u307e\u3067\u53ca\u3073\u5b8c\u6210\u5f8c\u306e\u5229\u7528\u3084\u51e6\u5206\u306b\u8981\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u984d\u3092\u63a7\u9664\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u3053\u306e\u7d50\u679c\u3001\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-122023 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-3.png\" alt=\"\" width=\"553\" height=\"114\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-3.png 889w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-3-300x62.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<p>\u305d\u3057\u3066\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u304c100\u3068\u7b97\u51fa\u3055\u308c\u305f\u3068\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u306a\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-122024 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-4.png\" alt=\"\" width=\"553\" height=\"41\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-4.png 642w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/04\/kaikei-jisho15-4-300x22.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -18px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u6e1b\u640d\u640d\u5931\u8a08\u4e0a\u984d\uff1d150\uff0d100\uff1d50<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306b\u5bfe\u3059\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u691c\u8a0e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u3001\u5efa\u8a2d\u3001\u958b\u767a\u53c8\u306f\u901a\u5e38\u306e\u4f7f\u7528\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/aro.pdf\" target=\"_blank\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u4f1a\u8a08\u57fa\u6e96\u300d\uff09<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/aro.pdf#page=3\" target=\"_blank\">\u7b2c\uff14\u9805<\/a>\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c46\u56de\u3011\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u2461\u300c\u9069\u7528\u7bc4\u56f2\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-17\/\" target=\"_blank\">\u3010\u7b2c46\u56de\u3011\u3000\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u2461\u300c\u9069\u7528\u7bc4\u56f2\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u3068\u306f\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u3001\u5efa\u8a2d\u3001\u958b\u767a\u53c8\u306f\u901a\u5e38\u306e\u4f7f\u7528\u306b\u3088\u3063\u3066\u751f\u3058\u3001\u5f53\u8a72\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u53bb\u306b\u95a2\u3057\u3066\u6cd5\u4ee4\u53c8\u306f\u5951\u7d04\u3067\u8981\u6c42\u3055\u308c\u308b\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u53ca\u3073\u305d\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/aro.pdf#page=3\" target=\"_blank\">\u7b2c\uff13\u9805\uff08\uff11\uff09<\/a>\uff09\u3002<\/p>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306f\u3001\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002\u4e00\u65b9\u3001\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u9664\u53bb\u8cbb\u7528\u306f\u3001\u5f53\u8a72\u8ca0\u50b5\u8a08\u4e0a\u984d\u3068\u540c\u984d\u3092\u95a2\u9023\u3059\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u52a0\u3048\u308b\u3002\u3055\u3089\u306b\u3001\u5f53\u8a72\u9664\u53bb\u8cbb\u7528\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u901a\u3058\u3066\u3001\u5f53\u8a72\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u308a\u3001\u5404\u671f\u306b\u8cbb\u7528\u914d\u5206\u3059\u308b\uff08\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/aro.pdf#page=4\" target=\"_blank\">\u7b2c\uff17\u9805<\/a>\uff09\u3002<\/p>\n<p>\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u306b\u304a\u3044\u3066\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u533a\u5206\u3055\u308c\u308b\u8cc7\u7523\u306e\u307b\u304b\u3001\u305d\u308c\u306b\u6e96\u3058\u308b\u6709\u5f62\u306e\u8cc7\u7523\u3082\u542b\u3080\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5efa\u8a2d\u4eee\u52d8\u5b9a\u3082\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/aro.pdf#page=7\" 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title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c18\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/aro.pdf\" target=\"_blank\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Question\u3000\u5f53\u793e\u306f\u6771\u8a3c\u4e00\u90e8\u4e0a\u5834\u306e\u96fb\u5b50\u90e8\u54c1\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u3002\u4eca\u56de\u3001\u751f\u7523\u80fd\u529b\u5897\u5f37\u306e\u305f\u3081\u3001\u56fd\u5185\u306b\u65b0\u5de5\u5834\u3092\u5efa\u8a2d\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u304b\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":[550,530,579],"backnumber":[1895],"series":[941],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 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