{"id":124651,"date":"2017-06-08T10:14:39","date_gmt":"2017-06-08T01:14:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=124651"},"modified":"2017-06-07T18:34:37","modified_gmt":"2017-06-07T09:34:37","slug":"financial-statements-article-72","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-72\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c59\u56de\u3011\uff27\uff2d\uff2f\u30a2\u30c9\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u682a\u5f0f\u4f1a\u793e\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u4e2d\u9593\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621029\u5e74\uff13\u670830\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c59\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff27\uff2d\uff2f\u30a2\u30c9\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u682a\u5f0f\u4f1a\u793e<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u4e2d\u9593\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621029\u5e74\uff13\u670830\u65e5\u4ed8\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff12\u670827\u65e5<br \/>\n\u300c<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/02\/release_20170227.pdf\" target=\"_blank\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u53ca\u3073\u7b2c18\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u5ef6\u671f\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u5f01\u8b77\u58eb\u3000\u5b89\u7530\u3000\u535a\u5ef6<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u3000\u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5f01\u8b77\u58eb\u3000\u798f\u5d0e\u3000\u771f\u4e5f<\/p>\n<p style=\"padding-left: 30px;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u548c\u7530\u3000\u82b3\u5e78<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px;\">2017\uff08\u5e73\u621029\uff09\u5e74\uff12\u670827\u65e5\u304b\u3089\uff14\u670813\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u306e\u76ee\u7684\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u7591\u7fa9\u304c\u751f\u3058\u305f\u8a08\u4e0a\u6839\u62e0\u306b\u3064\u3044\u3066\u4e8b\u5b9f\u306e\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u554f\u984c\u304c\u5b58\u3059\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u767a\u751f\u539f\u56e0\u3092\u89e3\u660e\u3057\u3001\u8cac\u4efb\u306e\u6240\u5728\u3092\u660e\u78ba\u306b\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\">\u2461\u3000\u4e0a\u8a18\u2460\u3092\u8e0f\u307e\u3048\u3066\u5f53\u793e\u304c\u884c\u3046\u3079\u304d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\uff08\u8abf\u67fb\u7d50\u679c\uff09\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff14\u670814\u65e5<br \/>\n\u300c<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170414_2.pdf\" target=\"_blank\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff14\u670820\u65e5<br \/>\n\u300c<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170420.pdf\" target=\"_blank\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff27\uff2d\uff2f\u30a2\u30c9\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u682a\u5f0f\u4f1a\u793e\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p><a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\" href=\"https:\/\/www.gmo-ap.jp\/\" target=\"_blank\">\uff27\uff2d\uff2f\u30a2\u30c9\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u682a\u5f0f\u4f1a\u793e<\/a>\uff08\u4ee5\u4e0b\u300c\uff21\uff30\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30011999\uff08\u5e73\u621011\uff09\u5e74\uff19\u6708\u8a2d\u7acb\u3002\u7dcf\u5408\u30cd\u30c3\u30c8\u30e1\u30c7\u30a3\u30a2\u30fb\u5e83\u544a\u4e8b\u696d\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u3002\u8cc7\u672c\u91d1\u7d0413\u5104\u5186\u3002\u58f2\u4e0a\u9ad830,494\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca275\u767e\u4e07\u5186\uff08\u6570\u5b57\u306f\u3001\u3044\u305a\u308c\u3082\u5e73\u621028\u5e7412\u6708\u671f\uff09\u3002\u5f93\u696d\u54e1\u6570813\u540d\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u6771\u4eac\u90fd\u6e0b\u8c37\u533a\u3002\uff2a\uff21\uff33\uff24\uff21\uff31\u4e0a\u5834\u3002<\/p>\n<p>\u4eca\u56de\u3001\u4e00\u90e8\u306e\u58f2\u4e0a\u8a08\u4e0a\u6839\u62e0\u306e\u4fe1\u6191\u6027\u306b\u7591\u7fa9\u304c\u3042\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u306e\u306f\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff27\uff2d\uff2f \uff2e\uff29\uff2b\uff2b\uff2f\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\uff2e\uff2b\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u3067\u3001\u30a8\u30fc\u30b8\u30a7\u30f3\u30b7\u30fc\uff08\u5e83\u544a\u4ee3\u7406\u5e97\uff09\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3002\u8cc7\u672c\u91d1100,000\u5343\u5186\u3001\u58f2\u4e0a\u9ad818,246\u767e\u4e07\u5186\uff08\u6570\u5b57\u306f\u3001\u3044\u305a\u308c\u3082\u5e73\u621028\u5e7412\u6708\u671f\uff09\u3001\u672c\u5e97\u6240\u5728\u5730\u306f\u6771\u4eac\u90fd\u6e0b\u8c37\u533a\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8abf\u67fb\u306b\u81f3\u308b\u7d4c\u7def<\/strong><\/h4>\n<p>\uff21\uff30\u306f\u3001\u5e73\u621028\u5e7412\u6708\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u540c\u793e\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\uff08\u4ee5\u4e0b\u300c\u30c8\u30fc\u30de\u30c4\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u304b\u3089\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff2e\uff2b\u3068\u53d6\u5f15\u5148\uff21\u3068\u306e\u9593\u306e\u58f2\u4e0a\u8a08\u4e0a\u6839\u62e0\u306e\u4fe1\u6191\u6027\u306b\u7591\u7fa9\u304c\u3042\u308a\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3066\u4e8b\u5b9f\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u306e\u8981\u8acb\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\uff21\uff30\u306f\u3001\u5e73\u621029\u5e74\uff12\u670827\u65e5\u4ed8\u3067\u3001\uff21\uff30\u3068\u5229\u5bb3\u95a2\u4fc2\u3092\u6709\u3057\u306a\u3044\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u30c8\u30fc\u30de\u30c4\u304c\u3001\u7591\u7fa9\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u5951\u6a5f\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u4e8b\u8c61\u306e\u767a\u751f\u306b\u3088\u308b\u3002<br \/>\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff11\uff09<\/span>\u3000\u30c8\u30fc\u30de\u30c4\u304c\uff2e\uff2b\u306e\u53d6\u5f15\u5148\u306b\u6b8b\u9ad8\u78ba\u8a8d\u66f8\u3092\u767a\u9001\u3057\u305f\u3068\u3053\u308d\u3001\uff2e\uff2b\u3068\u53d6\u5f15\u5148\uff21\u306e\u50b5\u52d9\u8a8d\u8b58\u984d\u306b\u4e0d\u4e00\u81f4\u304c\u8a8d\u3081\u3089\u308c\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff12\uff09<\/span>\u3000\u5f53\u8a72\u4e0d\u4e00\u81f4\u304c\u3001\u58f2\u4e0a\u8a08\u4e0a\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u672a\u8acb\u6c42\u3067\u3042\u3063\u305f\u3053\u3068\u3092\u7406\u7531\u3068\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8abf\u67fb\u7d50\u679c\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\uff2e\uff2b\u306b\u304a\u3051\u308b\u696d\u52d9\u30d5\u30ed\u30fc<span style=\"font-size: 14px;\">\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170420.pdf#page=20\" target=\"_blank\">p.19<\/a>\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\uff2e\uff2b\u3067\u306f\u3001\u55b6\u696d\u62c5\u5f53\u8005\u304c\u793e\u5185\u30b7\u30b9\u30c6\u30e0\u3092\u7528\u3044\u3066\u696d\u52d9\u63a8\u9032\u90e8\u306b\u5bfe\u3057\u8acb\u6c42\u66f8\u767a\u884c\u4f9d\u983c\u3092\u884c\u3044\u3001\u696d\u52d9\u63a8\u9032\u90e8\u306e\u62c5\u5f53\u8005\u306f\u66f8\u9762\u306b\u3088\u308b\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u55b6\u696d\u62c5\u5f53\u8005\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u5f8c\u3001\u9867\u5ba2\u3078\u90f5\u9001\u3059\u308b\u3068\u3044\u3046\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u5b9f\u65bd\u3057\u3066\u3044\u305f\u304c\u3001\u58f2\u4e0a\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8acb\u6c42\u66f8\u767a\u884c\u4f9d\u983c\u304c\u306a\u304f\u3001\u8acb\u6c42\u66f8\u304c\u672a\u767a\u884c\u306b\u306a\u3063\u3066\u3044\u308b\u6848\u4ef6\u304c\u5b58\u5728\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u696d\u52d9\u63a8\u9032\u90e8\u306e\u62c5\u5f53\u8005\u306f\u3001\u3053\u3046\u3057\u305f\u672a\u8acb\u6c42\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u55b6\u696d\u62c5\u5f53\u8005\u3054\u3068\u306b\u30a2\u30e9\u30fc\u30c8\u3092\u884c\u3063\u3066\u3044\u305f\u304c\u3001\u3053\u3046\u3057\u305f\u672a\u8acb\u6c42\u53d6\u5f15\u306b\u5bfe\u3059\u308b\u30a2\u30e9\u30fc\u30c8\u306e\u5b9f\u65bd\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u793e\u5185\u898f\u7a0b\u7b49\u306f\u5b58\u5728\u305b\u305a\u3001\u696d\u52d9\u63a8\u9032\u90e8\u62c5\u5f53\u8005\u306b\u306f\u3001\u30a2\u30e9\u30fc\u30c8\u306b\u5bfe\u3057\u3066\u56de\u7b54\u304c\u5f97\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u8abf\u67fb\u6a29\u9650\u3082\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u672a\u8acb\u6c42\u58f2\u639b\u91d1\u6b8b\u9ad8<span style=\"font-size: 14px;\">\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170420.pdf#page=12\" target=\"_blank\">p.11<\/a>\u3001<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170420.pdf#page=25\" target=\"_blank\">p.24<\/a>\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u304c\u53d6\u5f15\u306e\u5b9f\u5728\u6027\u306b\u7591\u7fa9\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3057\u305f\u53d6\u5f15\u5148\u3054\u3068\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3068\u672a\u8acb\u6c42\u6b8b\u9ad8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u305d\u306e\u3046\u3061\u3001\u8abf\u67fb\u306b\u57fa\u3065\u3044\u3066\u3001\u58f2\u4e0a\u306e\u53d6\u6d88\u51e6\u7406\u3092\u884c\u3046\u3079\u304d\u3068\u3055\u308c\u305f\u91d1\u984d\u3092\u53f3\u6b04\u306b\u8ffd\u8a18\u3059\u308b\u3002\u306a\u304a\u3001\u91d1\u984d\u306f\u5343\u5186\u5358\u4f4d\u3067\u3042\u308a\u3001\u58f2\u639b\u91d1\u6b8b\u9ad8\u30fb\u672a\u8acb\u6c42\u6b8b\u9ad8\u306f\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u542b\u3093\u3060\u91d1\u984d\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u53d6\u6d88\u51e6\u7406\u3092\u3059\u3079\u304d\u58f2\u4e0a\u9ad8\u306e\u91d1\u984d\u306f\u7a0e\u629c\u304d\u3067\u8868\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/fusei59-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-124664\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/fusei59-1.png\" alt=\"\u76f8\u624b\u5148\t\u5e73\u621028\u5e74\u5ea6\u672b \u58f2\u639b\u91d1\u6b8b\u9ad8\t\u5e73\u621028\u5e74\u5ea6\u672b \u672a\u8acb\u6c42\u6b8b\u9ad8\t\u5e73\u621029\u5e742\u6708\u672b \u672a\u8acb\u6c42\u6b8b\u9ad8\t\u5de6\u306e\u3046\u3061\u53d6\u6d88\u51e6\u7406\u3092\u3059\u3079\u304d\u58f2\u4e0a\u91d1\u984d \u53d6\u5f15\u5148\uff21\t273,468\u3000\t250,547\u3000\t232,279\u3000\t207,988\u3000 \u53d6\u5f15\u5148\uff23\t6,338\u3000\t6,338\u3000\t6,338\u3000\t5,868\u3000 \u53d6\u5f15\u5148\uff24\t3,554\u3000\t3,554\u3000\t3,554\u3000\t3,292\u3000 \u53d6\u5f15\u5148\uff25\t17,213\u3000\t5,891\u3000\t3,252\u3000\t3,252\u3000\" width=\"1322\" height=\"341\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/fusei59-1.png 1322w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/fusei59-1-300x77.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/fusei59-1-1024x264.png 1024w\" sizes=\"(max-width: 1322px) 100vw, 1322px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff13\uff09\u3000\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u304c\u58f2\u4e0a\u9ad8\u306e\u53d6\u6d88\u51e6\u7406\u3092\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u7406\u7531<\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u5404\u53d6\u5f15\u5148\u304b\u3089\u306e\u767a\u6ce8\u66f8\u3001\u5404\u53d6\u5f15\u5148\u306e\u5f93\u696d\u54e1\u53ca\u3073\uff2e\uff2b\u306b\u304a\u3051\u308b\u53d6\u5f15\u5148\u62c5\u5f53\u8005\u304b\u3089\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u306b\u3088\u3063\u3066\u3001\u5404\u672a\u8acb\u6c42\u58f2\u639b\u91d1\u306e\u5927\u534a\u3092\u3001\u300c\u767a\u751f\u539f\u56e0\u3068\u306a\u308b\u53d6\u5f15\u306e\u5b9f\u5728\u6027\u3092\u6839\u62e0\u3065\u3051\u308b\u5ba2\u89b3\u7684\u306a\u4e8b\u5b9f\u306e\u5b58\u5728\u306f\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u300d\u3068\u7d50\u8ad6\u3065\u3051\u3066\u3001\u58f2\u4e0a\u9ad8\u306e\u53d6\u6d88\u51e6\u7406\u3092\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e0d\u6b63\u306e\u52d5\u6a5f<\/strong><span style=\"font-size: 14px;\">\uff08\u5831\u544a\u66f8<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170420.pdf#page=37\" target=\"_blank\">p.36<\/a>\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u4e0a\u8a18\u306e\u4e0d\u9069\u5207\u306a\u58f2\u4e0a\u8a08\u4e0a\u306e\u3046\u3061\u3001\u53d6\u5f15\u5148\uff25\u306b\u5bfe\u3059\u308b\u3082\u306e\u4ee5\u5916\u306e\uff13\u53d6\u5f15\u5148\u306e\u62c5\u5f53\u8005\u306f\u3001\uff2e\uff2b\u5f93\u696d\u54e1\u306e\uff21\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u53d7\u3051\u3066\u3044\u308b\u3002\u305d\u306e\u4e2d\u3067\u306f\u3001\u5f93\u696d\u54e1\uff21\u306b\u3068\u3063\u3066\u53d6\u5f15\u5148\uff21\u306f\u91cd\u8981\u306a\u9867\u5ba2\u3067\u3042\u308a\u3001\u7af6\u5408\u4ed6\u793e\u306b\u5bfe\u3057\u3066\uff2e\uff2b\u306e\u512a\u4f4d\u6027\u3092\u4fdd\u3061\u7d9a\u3051\u3001\u95a2\u4fc2\u3092\u7dad\u6301\u3059\u308b\u5f37\u3044\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u63a8\u8a8d\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u305f\u3081\u3001\u7af6\u5408\u4ed6\u793e\u306b\u6bd4\u3079\u5b89\u3044\u30b3\u30b9\u30c8\u3067\u826f\u8cea\u306a\u696d\u52d9\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u6027\u304b\u3089\u3001\u63a1\u7b97\u304c\u5408\u308f\u306a\u3044\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3064\u3064\u3001\u304d\u308f\u3081\u3066\u5b89\u4fa1\u306a\u4fa1\u683c\u3067\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u304c\u3001\u3044\u308f\u3086\u308b\u67b6\u7a7a\u58f2\u4e0a\u306e\u8a08\u4e0a\u306b\u3069\u3046\u3064\u306a\u304c\u308b\u306e\u304b\u3001\u5831\u544a\u66f8\u3067\u306f\u5fc5\u305a\u3057\u3082\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u58f2\u4e0a\u539f\u4fa1\u3092\u3001\u8acb\u6c42\u53ef\u80fd\u306a\u58f2\u4e0a\u9ad8\u306b\u8ca0\u62c5\u3055\u305b\u308b\u3068\u53d6\u5f15\u5148\uff21\u3068\u306e\u9593\u306e\u53d6\u5f15\u304c\u8d64\u5b57\u306b\u306a\u308b\u305f\u3081\u3001\u5b9f\u5728\u6027\u306e\u306a\u3044\u53d7\u6ce8\u30fb\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u305d\u3053\u306b\u539f\u4fa1\u3092\u8ca0\u62c5\u3055\u305b\u3001\u3057\u304b\u3082\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u58f2\u639b\u91d1\u306e\u56de\u53ce\u9045\u5ef6\u3092\u56de\u907f\u3059\u308b\u3068\u3044\u3046\u610f\u56f3\u304c\u3042\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3001\u5831\u544a\u66f8\u304b\u3089\u306f\u8aad\u307f\u53d6\u308c\u306a\u304f\u3082\u306a\u3044\u304c\u3001\u5c11\u3057\u8aac\u660e\u4e0d\u8db3\u306e\u611f\u304c\u5426\u3081\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u696d\u54e1\uff21\u306f\u3001\u53d6\u5f15\u5148\u62c5\u5f53\u8005\u304b\u3089\u9001\u4fe1\u3055\u308c\u305f\u30e1\u30fc\u30eb\u3092\u6539\u7ac4\u3057\u3066\u3001\u53d7\u6ce8\u3057\u305f\u304b\u306e\u3088\u3046\u306b\u88c5\u3063\u305f\u308a\u3001\u30e1\u30fc\u30eb\u3092\u634f\u9020\u3057\u3066\u6ede\u7559\u50b5\u6a29\u306e\u5b58\u5728\u3092\u88c5\u3063\u305f\u308a\u3057\u3066\u3044\u305f\u4e8b\u5b9f\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5831\u544a\u66f8\u306b\u306f\u3001\u3053\u3046\u3057\u305f\u507d\u9020\u30e1\u30fc\u30eb\u306e\u9001\u4fe1\u306b\u95a2\u3059\u308b\u52d5\u6a5f\u306e\u8a18\u8ff0\u3082\u306a\u304f\u3001\u5f93\u696d\u54e1\uff21\u306b\u304a\u3051\u308b\u52d5\u6a5f\u306e\u89e3\u660e\u306b\u3064\u3044\u3066\u306f\u3001\u5168\u822c\u306b\u8aac\u660e\u304c\u8db3\u308a\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f93\u696d\u54e1\uff21\u306b\u985e\u4f3c\u3059\u308b\u547c\u79f0\u3068\u3057\u3066\u3001<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170420.pdf#page=9\" target=\"_blank\">\u8abf\u67fb\u5831\u544a\u66f8\uff18\u30da\u30fc\u30b8<\/a>\u306b\u306f\u3001\u300c\u5143\u5f93\u696d\u54e1\uff21\u300d\u3068\u3044\u3046\u8a18\u8f09\u304c\u3042\u308a\u3001\u300c\u4e8b\u60c5\u8074\u53d6\u306b\u5354\u529b\u3059\u308b\u3053\u3068\u3092\u4f9d\u983c\u3057\u305f\u304c\u3001\u8074\u53d6\u3092\u5b9f\u65bd\u3067\u304d\u3066\u3044\u306a\u3044\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u300c\u5143\u5f93\u696d\u54e1\uff21\u300d\u3068\u300c\u5f93\u696d\u54e1\uff21\u300d\u306f\u540c\u4e00\u4eba\u7269\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u7406\u89e3\u3067\u5831\u544a\u66f8\u3092\u8aad\u307f\u9032\u3081\u305f\u306e\u3060\u304c\u3001\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170420.pdf#page=45\" target=\"_blank\">\u5225\u7d19\uff11\uff08\u8074\u53d6\u5bfe\u8c61\u8005\u4e00\u89a7\uff09<\/a>\u300d\u304c\u7a7a\u767d\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u306b\u3001\u540c\u4e00\u4eba\u7269\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u306e\u7591\u554f\u306e\u6b8b\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u306f\u3001\uff14\u670814\u65e5\u4ed8\u300c<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170420.pdf#page=48\" target=\"_blank\">\u8ffd\u52a0\u8abf\u67fb\u5831\u544a\u66f8<\/a>\u300d\u306b\u8a18\u8f09\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\uff0e\u696d\u52d9\u4f53\u5236\u306e\u6539\u5584\u306b\u4fc2\u308b\u65bd\u7b56<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u53d7\u6ce8\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u58f2\u4e0a\u8a08\u4e0a\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u55b6\u696d\u90e8\u9580\u306b\u304a\u3051\u308b\u696d\u52d9\u4f53\u5236\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p>\u672c\u4ef6\u306f\u3001\u4e0d\u6b63\u306b\u58f2\u4e0a\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u3084\u4e0d\u6b63\u306e\u624b\u6cd5\u304b\u3089\u898b\u308c\u3070\u3001\u5927\u304d\u306a\u4e0d\u6b63\u3067\u306f\u306a\u3044\u306e\u3060\u304c\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7d50\u679c\u306e\u516c\u8868\u624b\u7d9a\u304d\u304c\u3001\u3053\u308c\u307e\u3067\u3068\u306f\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4e0d\u6b63\u8abf\u67fb\u5b9f\u52d9\u306e\u53c2\u8003\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3066\u3001\u53d6\u308a\u4e0a\u3052\u305f\u6b21\u7b2c\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-bottom: 3px;\">\u3053\u3046\u3057\u305f\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u5831\u544a\u624b\u6cd5\u306f\u3001\u65e5\u672c\u5f01\u8b77\u58eb\u9023\u5408\u4f1a\u304c\u7b56\u5b9a\u3057\u305f\u300c<a title=\"\u65e5\u672c\u5f01\u8b77\u58eb\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nichibenren.or.jp\/activity\/document\/opinion\/year\/2010\/100715_2.html\" target=\"_blank\">\u4f01\u696d\u7b49\u4e0d\u7965\u4e8b\u306b\u304a\u3051\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u306e\u6307\u91dd\u306e\u3046\u3061\u3001\u300c\u8abf\u67fb\u5831\u544a\u66f8\u306e\u4e8b\u524d\u975e\u958b\u793a\u300d\u306b\u306f\u6e96\u62e0\u3057\u3066\u3044\u306a\u3044\u3068\u8a00\u3048\u308b\u304c\u3001\u8cac\u4efb\u306e\u6240\u5728\u306e\u8ffd\u53ca\u306b\u3042\u305f\u3063\u3066\u3001\u4e8b\u5b9f\u95a2\u4fc2\u306e\u8aa4\u308a\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3055\u305b\u308b\u3053\u3068\u306f\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u304a\u3051\u308b\u4e8b\u5b9f\u8a8d\u5b9a\u306e\u8aa4\u308a\u3092\u672a\u7136\u306b\u9632\u304e\u3001\u4f1a\u793e\u5074\u306b\u3082\u624b\u7d9a\u304d\u9762\u3067\u306e\u4fdd\u969c\u3092\u4e0e\u3048\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u6628\u5e74\u3042\u305f\u308a\u304b\u3089\u5897\u3048\u59cb\u3081\u305f\u3001\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jpx.co.jp\/regulation\/public\/nlsgeu000001igbj-att\/1-01fusyojiprinciple.pdf\" target=\"_blank\">\u4e0a\u5834\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u7965\u4e8b\u5bfe\u5fdc\u306e\u30d7\u30ea\u30f3\u30b7\u30d7\u30eb<\/a>\u300d\u306b\u306f\u6e96\u62e0\u3057\u3066\u3044\u308b\u304c\u3001\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306e\u4e00\u90e8\u306b\u306f\u6e96\u62e0\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u660e\u8a00\u3059\u308b\u8abf\u67fb\u5831\u544a\u66f8<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u516c\u8868\u65b9\u6cd5\u306e\u65b0\u3057\u3044\u5f62\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c53\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u9ad8\u7530\u5de5\u696d\u6240\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621028\u5e74\uff17\u6708\uff18\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-63\/\" target=\"_blank\">\u3010\u7b2c53\u56de\u3011<\/a>\u300c\u9ad8\u7530\u5de5\u696d\u6240\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\u306b\u3082\u540c\u69d8\u306e\u8a18\u8ff0\u304c\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\uff21\uff30\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\uff21\uff30\u304c\u3001\uff14\u670828\u65e5\u516c\u8868\u3057\u305f\u300c<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170428_3.pdf\" target=\"_blank\">\u5f53\u793e\u9023\u7d50\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u9069\u5207\u306a\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u518d\u767a\u9632\u6b62\u7b56\u306b\u3064\u3044\u3066<\/a>\u300d\u3068\u3044\u3046\u30ea\u30ea\u30fc\u30b9\u306b\u3088\u308c\u3070\u3001\uff21\uff30\u306f\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u3092\u305d\u306e\u307e\u307e\u53d7\u3051\u5bb9\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u300c\u6c7a\u7b97\u306b\u304b\u304b\u308b\u5185\u90e8\u7d71\u5236\u306e\u5f37\u5316\u306b\u3064\u3044\u3066\u300d\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u8ffd\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"margin-left: 15px; text-indent: 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title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/www.gmo-ap.jp\/uploads\/2017\/04\/release_20170428_4.pdf\" target=\"_blank\">\u5f79\u54e1\u5831\u916c\u306e\u8fd4\u4e0a\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3068\u3044\u3046\u30ea\u30ea\u30fc\u30b9\u3067\u3001\u6708\u984d\u5831\u916c\u306e10\uff05\u304b\u308930\uff05\u3092\uff11\u30f6\u6708\u304b\u3089\uff13\u30f6\u6708\u306e\u9593\u8fd4\u4e0a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7d4c\u55b6\u8cac\u4efb\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7279\u5225\u8abf\u67fb\u8cbb\u7528\u7b49\u306e\u958b\u793a<\/strong><\/h4>\n<p>\uff21\uff30\u304c\u3001\uff15\u670829\u65e5\u516c\u8868\u3057\u305f\u30ea\u30ea\u30fc\u30b9\u300c<a title=\"\uff27\uff2d\uff2f\u30a2\u30c9\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/www.gmo-ap.jp\/uploads\/2017\/05\/release_20170529.pdf\" target=\"_blank\">\u7279\u5225\u8abf\u67fb\u8cbb\u7528\u7b49\u306e\u7279\u5225\u640d\u5931\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u306b\u3088\u308c\u3070\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u8cbb\u7528\u3068\u8ffd\u52a0\u76e3\u67fb\u306b\u4f34\u3046\u76e3\u67fb\u6cd5\u4eba\u3078\u306e\u652f\u6255\u5831\u916c\u984d\u306f\u5408\u8a08\u3067133\u767e\u4e07\u5186\u3068\u78ba\u5b9a\u3057\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3001\uff21\uff30\u306f\u3053\u308c\u3092\u5e73\u621029\u5e7412\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u898b\u901a\u3057\u3067\u3042\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e0d\u6b63\u306a\u58f2\u4e0a\u8a08\u4e0a\u984d\u304c220\u767e\u4e07\u5186\u4f59\u308a\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u8abf\u67fb\u306b\u8981\u3057\u305f\u8cbb\u7528\u304c133\u767e\u4e07\u5186\u3068\u3044\u3046\u91d1\u984d\u306b\u9054\u3059\u308b\u3053\u3068\u3092\u3001\u4e0d\u6b63\u9632\u6b62\u7b56\u306e\u63a1\u7528\u306b\u3042\u307e\u308a\u7a4d\u6975\u7684\u3067\u306f\u306a\u3044\u7d4c\u55b6\u8005\u306b\u306f\u3001\u305c\u3072\u3001\u8a8d\u8b58\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3082\u306e\u3067\u3042\u308b\u3002\u306a\u304a\u3001\uff21\uff30\u304c\u30c8\u30fc\u30de\u30c4\u306b\u652f\u6255\u3063\u3066\u3044\u308b\u76e3\u67fb\u8a3c\u660e\u696d\u52d9\u306b\u57fa\u3065\u304f\u5831\u916c\u306f\u5e74\u959327\u767e\u4e07\u5186\u3067\u3042\u308b\uff08\u5e73\u621028\u5e7412\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\uff09\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u8cbb\u7528\u306a\u3069\u304c\u516c\u8868\u3055\u308c\u308b\u4e8b\u4f8b\u306f\u3042\u307e\u308a\u591a\u304f\u306a\u3044\u306e\u3067\u3001\u53d6\u308a\u4e0a\u3052\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\uff21\uff30\u306f\u3001\u5e73\u621028\u5e7412\u6708\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u540c\u793e\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\uff08\u4ee5\u4e0b\u300c\u30c8\u30fc\u30de\u30c4\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u304b\u3089\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff2e\uff2b\u3068\u53d6\u5f15\u5148\uff21\u3068\u306e\u9593\u306e\u58f2\u4e0a\u8a08\u4e0a\u6839\u62e0\u306e\u4fe1\u6191\u6027\u306b\u7591\u7fa9\u304c\u3042\u308a\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3066\u4e8b\u5b9f\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u306e\u8981\u8acb\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\uff21\uff30\u306f\u3001\u5e73\u621029\u5e74\uff12\u670827\u65e5\u4ed8\u3067\u3001\uff21\uff30\u3068\u5229\u5bb3\u95a2\u4fc2\u3092\u6709\u3057\u306a\u3044\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f\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":[178,236,167,182,290,277],"tags":[114,316,128],"backnumber":[1896],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 17:07:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/124651"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=124651"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/124651\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=124651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=124651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=124651"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=124651"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=124651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}