{"id":129162,"date":"2017-07-21T09:57:44","date_gmt":"2017-07-21T00:57:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=129162"},"modified":"2017-08-22T09:27:10","modified_gmt":"2017-08-22T00:27:10","slug":"revenue-report-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-report-3\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u53ca\u3073\u540c\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u304c\u516c\u8868\uff5eIFRS15\u53f7\u3068\u306f\u5225\u306e\u300c\u91cd\u8981\u6027\u7b49\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u300d\u3082\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u53ca\u3073\u540c\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eIFRS15\u53f7\u3068\u306f\u5225\u306e\u300c\u91cd\u8981\u6027\u7b49\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u300d\u3082\u793a\u3059\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff17\u670820\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u6b21\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\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;\">\u2460\u3000\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_02.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u3002\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\u3002\u76ee\u6b21\u3092\u542b\u3081\u306629\u30da\u30fc\u30b8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_03.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u3002\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\u3002\u76ee\u6b21\u3092\u542b\u3081\u306637\u30da\u30fc\u30b8\u3002<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf\" target=\"_blank\">\u8a2d\u4f8b\u306f\u5225\u7d19\u306e\u5f62\u5f0f\u3067\u516c\u8868<\/a>\u3055\u308c\u3066\u304a\u308a\u3001\u8a2d\u4f8b\uff11\u304b\u3089\u8a2d\u4f8b33\u307e\u3067\u304c\u3042\u308a\u300170\u30da\u30fc\u30b8\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u958b\u767a\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2017\/2017-0720.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<\/div><\/div>\n<p>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IASB\uff09\u53ca\u3073\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08FASB\uff09\u306f\u3001\u5171\u540c\u3057\u3066\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u3092\u884c\u3044\u3001\u5e73\u621026\u5e74\uff15\u6708\u306b\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\uff08IASB\u306b\u304a\u3044\u3066\u306fIFRS\u7b2c15\u53f7\u3001FASB\u306b\u304a\u3044\u3066\u306fTopic 606\uff09\u3092\u516c\u8868\u3057\u3066\u304a\u308a\u3001IFRS\u7b2c15\u53f7\u306f\u5e73\u621030\u5e74\uff082018\u5e74\uff09\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001Topic 606\u306f\u5e73\u621029\u5e74\uff082017\u5e74\uff0912\u670815\u65e5\u3088\u308a\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u516c\u958b\u8349\u6848\u306e\u516c\u8868\u306b\u969b\u3057\u3066\u3001\u6b21\u306e\u5225\u7d19\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u516c\u958b\u8349\u6848\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3068\u8003\u3048\u3089\u308c\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;\">\uff08\uff41\uff09\u3000<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_01.pdf#page=14\" target=\"_blank\">\u5225\u7d19\uff11<\/a>\uff1a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_01.pdf#page=16\" target=\"_blank\">\u5225\u7d19\uff12<\/a>\uff1a\u672c\u516c\u958b\u8349\u6848\u3068\u73fe\u884c\u306e\u65e5\u672c\u57fa\u6e96\u53c8\u306f\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u5b9f\u52d9\u3068\u306e\u7c21\u7565\u7684\u306a\u6bd4\u8f03<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_01.pdf#page=25\" target=\"_blank\">\u5225\u7d19\uff13<\/a>\uff1a\u672c\u516c\u958b\u8349\u6848\u306b\u304a\u3051\u308bIFRS\u7b2c15\u53f7\u3092\u57fa\u790e\u3068\u3057\u305f\u9805\u76ee<\/p>\n<\/div>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u5e73\u621029\u5e7410\u670820\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u516c\u958b\u8349\u6848\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7bc4\u56f2<\/strong><\/h4>\n<p>\u6b21\u306e<span style=\"color: #333399;\">\u2460<\/span>\u304b\u3089<span style=\"color: #333399;\">\u2465<\/span>\u3092\u9664\u3044\u3066\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u6848\uff13\u9805\uff09\u3002<\/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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\uff09\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u306b\u4fc2\u308b\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u30ea\u30fc\u30b9\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u4fdd\u967a\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u4fdd\u967a\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u9867\u5ba2\u53c8\u306f\u6f5c\u5728\u7684\u306a\u9867\u5ba2\u3078\u306e\u8ca9\u58f2\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u540c\u696d\u4ed6\u793e\u3068\u306e\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4ea4\u63db\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u91d1\u878d\u5546\u54c1\u306e\u7d44\u6210\u53c8\u306f\u53d6\u5f97\u306b\u969b\u3057\u3066\u53d7\u3051\u53d6\u308b\u624b\u6570\u6599<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2465<\/span>\u3000\u300c\u7279\u5225\u76ee\u7684\u4f1a\u793e\u3092\u6d3b\u7528\u3057\u305f\u4e0d\u52d5\u7523\u306e\u6d41\u52d5\u5316\u306b\u4fc2\u308b\u8b72\u6e21\u4eba\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c15\u53f7\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\u306e\u8b72\u6e21<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u5951\u7d04\u3001\u9867\u5ba2\u3001\u5c65\u884c\u7fa9\u52d9\u3001\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u3001\u50b5\u6a29\u306a\u3069\u306b\u3064\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u6848\uff14\u9805\uff5e12\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\u306f\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3092\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u3067\u63cf\u5199\u3059\u308b\u3088\u3046\u306b\u3001\u53ce\u76ca\u306e\u8a8d\u8b58\u3092\u884c\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u6b21\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u304b\u3089\u306a\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span><\/strong><br \/>\n<strong>\u9867\u5ba2\u3068\u306e\u5951\u7d04\uff08\u6b21\u306e\u2460\u304b\u3089\u2464\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3082\u306e\uff09\u3092\u8b58\u5225\u3059\u308b\u3002<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5f53\u4e8b\u8005\u304c\u3001\u66f8\u9762\u3001\u53e3\u982d\u3001\u53d6\u5f15\u6163\u884c\u7b49\u306b\u3088\u308a\u5951\u7d04\u3092\u627f\u8a8d\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u7d04\u675f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u79fb\u8ee2\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5404\u5f53\u4e8b\u8005\u306e\u6a29\u5229\u3092\u8b58\u5225\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u79fb\u8ee2\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u6255\u6761\u4ef6\u3092\u8b58\u5225\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u5951\u7d04\u306b\u7d4c\u6e08\u7684\u5b9f\u8cea\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3053\u3068\u3002<br \/>\n<strong>\u3000<\/strong>\u5f53\u8a72\u5bfe\u4fa1\u3092\u56de\u53ce\u3059\u308b\u53ef\u80fd\u6027\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u671f\u9650\u5230\u6765\u6642\u306b\u304a\u3051\u308b\u9867\u5ba2\u304c\u652f\u6255\u3046\u610f\u601d\u3068\u80fd\u529b\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span><\/strong><br \/>\n<strong>\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8a55\u4fa1\u3057\u3001\u6b21\u306e\u2460\u53c8\u306f\u2461\u306e\u3044\u305a\u308c\u304b\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u3002<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u3042\u308b\u3044\u306f\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u306e\u675f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4e00\u9023\u306e\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u7279\u6027\u304c\u5b9f\u8cea\u7684\u306b\u540c\u3058\u3067\u3042\u308a\u3001\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u306e\u30d1\u30bf\u30fc\u30f3\u304c\u540c\u3058\u3067\u3042\u308b\u8907\u6570\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff09<\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/span><\/strong><br \/>\n<strong>\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<p>\u53d6\u5f15\u4fa1\u683c\u3068\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u3067\u3042\u308a\u3001\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u984d\u3092\u542b\u307e\u306a\u3044\u3082\u306e\u3092\u3044\u3046\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u6848\uff17\u9805\uff09\u3002\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u6b21\u306e\u2460\u304b\u3089\u2463\u306e\u3059\u3079\u3066\u306e\u5f71\u97ff\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5909\u52d5\u5bfe\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff14<\/span><\/strong><br \/>\n<strong>\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3059\u308b\u3002<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<p>\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\uff08\u3042\u308b\u3044\u306f\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff09\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u306f\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u306b\u57fa\u3065\u3044\u3066\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u3092\u63cf\u5199\u3059\u308b\u3088\u3046\u306b\u884c\u3046\u3002<\/p>\n<\/div><\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff15<\/span><\/strong><br \/>\n<strong>\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<p>\u4f01\u696d\u306f\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u4ee5\u4e0b\u300c\u8cc7\u7523\u300d\u3068\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u3042\u308b\uff09\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<ul>\n<li>\u8cc7\u7523\u304c\u79fb\u8ee2\u3059\u308b\u306e\u306f\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u6642\u3001\u53c8\u306f\u7372\u5f97\u3059\u308b\u306b\u3064\u308c\u3066\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u684832\u9805\uff09\u3002<\/li>\n<li>\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u684835\u9805\u53ca\u307336\u9805\u306b\u5f93\u3063\u3066\u3001\u8b58\u5225\u3055\u308c\u305f\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\u3092\u5224\u5b9a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u684833\u9805\uff09\u3002<\/li>\n<li>\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3068\u306f\u3001\u5f53\u8a72\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3057\u3001\u5f53\u8a72\u8cc7\u7523\u304b\u3089\u306e\u6b8b\u308a\u306e\u4fbf\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u80fd\u529b\uff08\u4ed6\u306e\u4f01\u696d\u304c\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3057\u3066\u8cc7\u7523\u304b\u3089\u4fbf\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u80fd\u529b\u3092\u542b\u3080\uff09\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u684834\u9805\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>\u6b21\u306e\u2460\u304b\u3089\u2462\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u304c\u9867\u5ba2\u306b\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2460\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u4fbf\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2461\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8cc7\u7523\u304c\u751f\u3058\u308b\u53c8\u306f\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3057\u3001\u5f53\u8a72\u8cc7\u7523\u304c\u751f\u3058\u308b\u53c8\u306f\u5f53\u8a72\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u3092\u652f\u914d\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u6b21\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5225\u306e\u7528\u9014\u306b\u8ee2\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u8cc7\u7523\u304c\u751f\u3058\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff42\uff09\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u2460\u304b\u3089\u2462\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3055\u305a\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u3001\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u308b\u6642\u306b\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p>\u652f\u914d\u306e\u79fb\u8ee2\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\uff08\u30a4\uff09\u304b\u3089\uff08\u30db\uff09\u306e\u6307\u6a19\u3092\u8003\u616e\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u684837\u9805\uff09\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u4f01\u696d\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3057\u305f\u8cc7\u7523\u306b\u95a2\u3059\u308b\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u73fe\u5728\u306e\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u6240\u6709\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30cf\uff09\u3000\u4f01\u696d\u304c\u8cc7\u7523\u306e\u7269\u7406\u7684\u5360\u6709\u3092\u79fb\u8ee2\u3057\u305f\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30cb\uff09\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3092\u8ca0\u3044\u3001\u7d4c\u6e08\u4fa1\u5024\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30db\uff09\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u3092\u691c\u53ce\u3057\u305f\u3053\u3068\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\u6b21\u306e\u4e8b\u9805\u306b\u95a2\u3059\u308b\u8a2d\u4f8b\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u6d88\u8cbb\u7a0e\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u5c0f\u58f2\u696d\u306b\u304a\u3051\u308b\u6d88\u5316\u4ed5\u5165\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u8a2d\u5099\u5de5\u4e8b\u306e\u30b3\u30b9\u30c8\u30aa\u30f3\u53d6\u5f15\uff08\u672c\u4eba\u53c8\u306f\u4ee3\u7406\u4eba\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u4ed6\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2464<\/span>\u3000\u6709\u511f\u652f\u7d66\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2465<\/span>\u3000\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u6b21\u306e\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u9069\u7528\u3059\u308b\u6307\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u533a\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u9867\u5ba2\u306b\u3088\u308a\u884c\u4f7f\u3055\u308c\u306a\u3044\u6a29\u5229\uff08\u975e\u884c\u4f7f\u90e8\u5206\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306e\u9867\u5ba2\u304b\u3089\u306e\u652f\u6255<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2465<\/span>\u3000\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2466<\/span>\u3000\u8cb7\u623b\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2467<\/span>\u3000\u59d4\u8a17\u8ca9\u58f2\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2468<\/span>\u3000\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2469<\/span>\u3000\u9867\u5ba2\u306b\u3088\u308b\u691c\u53ce<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u246a<\/span>\u3000\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u91cd\u8981\u6027\u7b49\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u516c\u958b\u8349\u6848\u306f\u3001\u3053\u308c\u307e\u3067\u6211\u304c\u56fd\u3067\u884c\u308f\u308c\u3066\u304d\u305f\u5b9f\u52d9\u7b49\u306b\u914d\u616e\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u306a\u3044\u7bc4\u56f2\u3067\u3001IFRS\u7b2c15\u53f7\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3068\u306f\u5225\u306b\u3001\u6b21\u306e\u500b\u5225\u9805\u76ee\u306b\u5bfe\u3059\u308b\u91cd\u8981\u6027\u306e\u8a18\u8f09\u7b49\u3001\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff11\uff09\u3000\u5951\u7d04\u5909\u66f4\uff08\u30b9\u30c6\u30c3\u30d7\uff11\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25c6\u3000\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306e\u53d6\u6271\u3044<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff12\uff09\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\uff08\u30b9\u30c6\u30c3\u30d7\uff12\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306e\u89b3\u70b9\u3067\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306e\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u51fa\u8377\u53ca\u3073\u914d\u9001\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u9078\u629e<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff13\uff09\u3000\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u30b9\u30c6\u30c3\u30d7\uff15\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u671f\u9593\u304c\u3054\u304f\u77ed\u3044\u5de5\u4e8b\u5951\u7d04\u53ca\u3073\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2461\u3000\u8239\u8236\u306b\u3088\u308b\u904b\u9001\u30b5\u30fc\u30d3\u30b9<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#CD5C5C;\">\n\t\t<p>\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\u684896\u9805\u3067\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u8239\u8236\u306b\u3088\u308b\u904b\u9001\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u4e00\u822a\u6d77\u306e\u8239\u8236\u304c\u767a\u6e2f\u5730\u3092\u51fa\u767a\u3057\u3066\u304b\u3089\u5e30\u6e2f\u5730\u306b\u5230\u7740\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u304c\u901a\u5e38\u306e\u671f\u9593\uff08\u904b\u9001\u30b5\u30fc\u30d3\u30b9\u306e\u5c65\u884c\u306b\u4f34\u3046\u7a7a\u8239\u5efb\u822a\u671f\u9593\u3092\u542b\u307f\u3001\u904b\u9001\u30b5\u30fc\u30d3\u30b9\u306e\u5c65\u884c\u3092\u76ee\u7684\u3068\u3057\u306a\u3044\u8239\u8236\u306e\u79fb\u52d5\u53c8\u306f\u5f85\u6a5f\u671f\u9593\u3092\u9664\u304f\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8907\u6570\u306e\u9867\u5ba2\u306e\u8ca8\u7269\u3092\u7a4d\u8f09\u3059\u308b\u8239\u8236\u306e\u4e00\u822a\u6d77\u3092\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u5f53\u8a72\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff14\uff09\u3000\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u30b9\u30c6\u30c3\u30d7\uff15\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u25c6\u3000\u51fa\u8377\u57fa\u6e96\u7b49\u306e\u53d6\u6271\u3044<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#CD5C5C;\">\n\t\t<p>\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\u684897\u9805\u3067\u306f\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u56fd\u5185\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3001\u51fa\u8377\u6642\u304b\u3089\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u308b\u6642\uff08\u4f1a\u8a08\u57fa\u6e9632\u9805\u304b\u308934\u9805\u300136\u9805\u53ca\u307337\u9805\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u6642\u70b9\u3001\u4f8b\u3048\u3070\u9867\u5ba2\u306b\u3088\u308b\u691c\u53ce\u6642\uff09\u307e\u3067\u306e\u671f\u9593\u304c\u901a\u5e38\u306e\u671f\u9593\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u51fa\u8377\u6642\u304b\u3089\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u308b\u6642\u307e\u3067\u306e\u9593\u306e\u4e00\u6642\u70b9\uff08\u4f8b\u3048\u3070\u3001\u51fa\u8377\u6642\u3084\u7740\u8377\u6642\uff09\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br \/>\n\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u51fa\u8377\u6642\u304b\u3089\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u308b\u6642\u307e\u3067\u306e\u671f\u9593\u304c\u901a\u5e38\u306e\u671f\u9593\u3067\u3042\u308b\u5834\u5408\u3068\u306f\u3001\u5f53\u8a72\u671f\u9593\u304c\u56fd\u5185\u306b\u304a\u3051\u308b\u51fa\u8377\u53ca\u3073\u914d\u9001\u306b\u8981\u3059\u308b\u65e5\u6570\u306b\u7167\u3089\u3057\u3066\u53d6\u5f15\u6163\u884c\u3054\u3068\u306b\u5408\u7406\u7684\u3068\u8003\u3048\u3089\u308c\u308b\u65e5\u6570\u3067\u3042\u308b\u5834\u5408\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff15\uff09\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\uff08\u30b9\u30c6\u30c3\u30d7\uff15\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25c6\u3000\u5951\u7d04\u306e\u521d\u671f\u6bb5\u968e\u306b\u304a\u3051\u308b\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u306e\u53d6\u6271\u3044<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff16\uff09\u3000\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\uff08\u30b9\u30c6\u30c3\u30d7\uff14\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25c6\u3000\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u6b8b\u4f59\u30a2\u30d7\u30ed\u30fc\u30c1\u306e\u4f7f\u7528<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff08\uff17\uff09\u3000\u5951\u7d04\u306e\u7d50\u5408\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u53ca\u3073\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u57fa\u3065\u304f\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\uff08\u30b9\u30c6\u30c3\u30d7\uff11\u3001\uff12\u53ca\u3073\uff14\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5951\u7d04\u306b\u57fa\u3065\u304f\u53ce\u76ca\u8a8d\u8b58\u306e\u5358\u4f4d\u53ca\u3073\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5de5\u4e8b\u5951\u7d04\u53ca\u3073\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u5358\u4f4d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u308b\u65e5\u672c\u57fa\u6e96\u53c8\u306f\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u5b9f\u52d9\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u672c\u516c\u958b\u8349\u6848\u306b\u3088\u308b\u3068\u3001\u4e3b\u306b\u3001\u6b21\u306e\u73fe\u884c\u306e\u65e5\u672c\u57fa\u6e96\u53c8\u306f\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u5b9f\u52d9\u306e\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/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:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u9867\u5ba2\u306b\u4ed8\u4e0e\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306e\u5f15\u5f53\u91d1\u51e6\u7406<strong>\uff08\u30b9\u30c6\u30c3\u30d7\uff12\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a<strong>\uff08\u30b9\u30c6\u30c3\u30d7\uff13\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2462<\/span>\u3000\u5272\u8ce6\u8ca9\u58f2\u306b\u304a\u3051\u308b\u5272\u8ce6\u57fa\u6e96\u306b\u57fa\u3065\u304f\u53ce\u76ca\u8a08\u4e0a<strong>\uff08\u30b9\u30c6\u30c3\u30d7\uff15\uff09<\/strong><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u8868\u793a<\/strong><\/h4>\n<p>\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u524d\u53c8\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u524d\u306b\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u5834\u5408\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3001\u5951\u7d04\u8cc7\u7523\u53c8\u306f\u50b5\u6a29\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u5951\u7d04\u8cc7\u7523\u306f\u3001\u91d1\u92ad\u50b5\u6a29\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\uff09\u306b\u5f93\u3063\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u524d\u306b\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u6642\u53c8\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3057\u305f\u6642\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u6642\u70b9\u3067\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u5951\u7d04\u8ca0\u50b5\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u4f01\u696d\u304c\u5c65\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u53c8\u306f\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u524d\u306b\u9867\u5ba2\u304c\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306e\u5c65\u884c\u3068\u9867\u5ba2\u306e\u652f\u6255\u3068\u306e\u95a2\u4fc2\u306b\u57fa\u3065\u304d\u3001\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53c8\u306f\u50b5\u6a29\u3092\u9069\u5207\u306a\u79d1\u76ee\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3059\u308b\uff08\u7d4c\u904e\u63aa\u7f6e\u3042\u308a\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u6ce8\u8a18<\/strong><\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9\u53ca\u3073\u4f01\u696d\u304c\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff08\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff09\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p>\u4f01\u696d\u304c\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u51fa\u8377\u6642\u3001\u5f15\u6e21\u6642\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5fdc\u3058\u3066\u3001\u3042\u308b\u3044\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5b8c\u4e86\u6642\u3092\u3044\u3046\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u6848133\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u5e73\u621033\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u65e9\u671f\u9069\u7528\u3068\u3057\u3066\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462\u3000\u2461<\/span>\u306b\u52a0\u3048\u3001\u5e73\u621030\u5e7412\u670831\u65e5\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5e73\u621031\u5e74\uff13\u670830\u65e5\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u306b\u304a\u3051\u308b\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u516c\u958b\u8349\u6848\u3067\u306f\u7d4c\u904e\u63aa\u7f6e\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u684881\u9805\uff5e85\u9805\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u85a6\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621029\u5e74\uff17\u670820\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u6b21\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u2460\u3000\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u3002\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\u3002\u76ee\u6b21\u3092\u542b\u3081\u306629\u30da\u30fc\u30b8\uff09<br \/>\n\u2461\u3000\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u3002\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\u3002\u76ee\u6b21\u3092\u542b\u3081\u306637\u30da\u30fc\u30b8\u3002\u8a2d\u4f8b\u306f\u5225\u7d19\u306e\u5f62\u5f0f\u3067\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u8a2d\u4f8b\uff11\u304b\u3089\u8a2d\u4f8b33\u307e\u3067\u304c\u3042\u308a\u300170\u30da\u30fc\u30b8\uff09<\/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":[370,178,180,255,167,231,289],"tags":[325,549],"backnumber":[1904],"series":[870],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-30 21:34:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/129162"}],"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=129162"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/129162\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=129162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=129162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=129162"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=129162"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=129162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}