{"id":131742,"date":"2017-09-07T10:13:17","date_gmt":"2017-09-07T01:13:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=131742"},"modified":"2017-09-07T10:50:45","modified_gmt":"2017-09-07T01:50:45","slug":"financial-accounting-article-41","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-41\/","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\u7b2c16\u56de\u3011\u300c\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u3092\u5438\u53ce\u5408\u4f75\u3059\u308b\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\u7b2c16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u3092\u5438\u53ce\u5408\u4f75\u3059\u308b\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><\/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\u56fd\u5185\u3067\u88fd\u9020\u696d\u3092\u55b6\u3080\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308b\u3002\u73fe\u5728\u3001\u4e3b\u306b\u5f53\u793e\u5411\u3051\u306b\u90e8\u54c1\u306e\u88fd\u9020\u3092\u884c\u3063\u3066\u3044\u308b\u56fd\u5185\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u3092\u89aa\u4f1a\u793e\u306b\u79fb\u7ba1\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002<\/strong><br \/>\n<strong><\/strong><\/p>\n<p><strong>\u305d\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u89aa\u4f1a\u793e\u306b\u3088\u308b\u5b50\u4f1a\u793e\u306e\u5438\u53ce\u5408\u4f75\u3068\u5b50\u4f1a\u793e\u304b\u3089\u89aa\u4f1a\u793e\u3078\u306e\u4e8b\u696d\u8b72\u6e21\uff08\u5bfe\u4fa1\u306f\u73fe\u91d1\u306e\u307f\uff09\u3092\u8003\u3048\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u3044\u305f\u3060\u304d\u305f\u3044\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>\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306e\u305f\u3081\u3001\u5438\u53ce\u5408\u4f75\u30fb\u4e8b\u696d\u8b72\u6e21\u306e\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306f\u5e33\u7c3f\u4fa1\u984d\u3067\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308a\u3001\u53d6\u5f15\u306e\u524d\u5f8c\u3067\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u5909\u66f4\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u306b\u8abf\u6574\u3055\u308c\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<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\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u3092\u5438\u53ce\u5408\u4f75\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/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>\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u7b49\u3068\u3057\u3066\u3001\u89aa\u4f1a\u793e\u3067\u306f\u8cc7\u7523\u30fb\u8ca0\u50b5\u30fb\u7d14\u8cc7\u7523\u306e\u9805\u76ee\u3054\u3068\u306b\u4f1a\u8a08\u51e6\u7406\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u5b50\u4f1a\u793e\u3067\u306f\u5408\u4f75\u671f\u65e5\u306e\u524d\u65e5\u306b\u6c7a\u7b97\u3092\u884c\u3044\u3001\u8cc7\u7523\u3001\u8ca0\u50b5\u53ca\u3073\u7d14\u8cc7\u7523\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3001\u305d\u306e\u5f8c\u306f\u5408\u4f75\u306b\u3088\u308a\u6d88\u6ec5\u3059\u308b\u3053\u3068\u306b\u306a\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\/ketsugou_10.pdf\" target=\"_blank\">\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\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\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=67\" target=\"_blank\">\u7b2c205\u9805<\/a>\u53ca\u3073<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=67\" target=\"_blank\">\u7b2c206\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\u7b2c68\u56de\u3011\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u2464\u300c\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u300d\u2015100%\u5b50\u4f1a\u793e\u540c\u58eb\u306e\u7121\u5bfe\u4fa1\u5408\u4f75\" href=\"https:\/\/profession-net.com\/professionjournal\/reorganization-article-12\/\" target=\"_blank\">\u3010\u7b2c68\u56de\u3011\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u2464\u300c\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u300d\uff0d100\uff05\u5b50\u4f1a\u793e\u540c\u58eb\u306e\u7121\u5bfe\u4fa1\u5408\u4f75<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u89aa\u4f1a\u793e\u306e\u53d7\u5165\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u89aa\u4f1a\u793e\u306b\u3088\u308b\u5b50\u4f1a\u793e\u306e\u5438\u53ce\u5408\u4f75\u306f\u3001\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_1.pdf\" target=\"_blank\">\u4f01\u696d\u7d50\u5408\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\/ketsugou_1.pdf#page=4\" target=\"_blank\">\u7b2c16\u9805<\/a>\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u89aa\u4f1a\u793e\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u5b50\u4f1a\u793e\u304b\u3089\u53d7\u3051\u5165\u308c\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306f\u3001\u5408\u4f75\u671f\u65e5\u306e\u524d\u65e5\u306b\u4ed8\u3055\u308c\u305f\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u8a08\u4e0a\u3059\u308b\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=67\" target=\"_blank\">\u7b2c206\u9805\uff08\uff11\uff09<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u89aa\u4f1a\u793e\u304c\u4f5c\u6210\u3059\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4fee\u6b63\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3082\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u91d1\u984d\u3067\u3042\u308b\u4fee\u6b63\u5f8c\u306e\u5e33\u7c3f\u4fa1\u984d\uff08\u306e\u308c\u3093\u3092\u542b\u3080\uff09\u306b\u3088\u308a\u8a08\u4e0a\u3059\u308b\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=68\" target=\"_blank\">\u7b2c207\u9805<\/a>\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8cc7\u672c\u9023\u7d50\u306b\u3042\u305f\u308a\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u89aa\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u6642\u4fa1\u8a55\u4fa1\u5f8c\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u91d1\u984d\u3067\u53d7\u3051\u5165\u308c\u308b\u3002\u307e\u305f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u306e\u308c\u3093\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u89aa\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u5f53\u8a72\u306e\u308c\u3093\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3055\u3089\u306b\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u3042\u305f\u308a\u3001\u89aa\u4f1a\u793e\u304b\u3089\u5b50\u4f1a\u793e\u306b\u58f2\u5374\u3057\u305f\u8cc7\u7523\u306b\u4fc2\u308b\u672a\u5b9f\u73fe\u640d\u76ca\u3092\u6d88\u53bb\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u89aa\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3082\u3001\u5f53\u8a72\u672a\u5b9f\u73fe\u640d\u76ca\u6d88\u53bb\u5f8c\u306e\u91d1\u984d\u3067\u53d7\u3051\u5165\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u89aa\u4f1a\u793e\u306e\u53d7\u5165\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/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:#ffa500;\">\n\t\t<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u539f\u5247<\/span><\/p>\n<p style=\"text-indent: 15px; margin-top: -20px; margin-bottom: 3px;\">\u5408\u4f75\u671f\u65e5\u306e\u524d\u65e5\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3067\u5f15\u7d99\u304e<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f8b\u5916<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px;\">\u2460\u3000\u8cc7\u672c\u9023\u7d50\u306b\u3042\u305f\u308a\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u6642\u4fa1\u8a55\u4fa1\u3057\u3066\u3044\u308b\u5834\u5408\u30fb\u30fb\u30fb\u5f53\u8a72\u6642\u4fa1\u8a55\u4fa1\u5f8c\u306e\u91d1\u984d\u3067\u5f15\u7d99\u304e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u306e\u308c\u3093\u304c\u9023\u7d50B\/S\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u30fb\u30fb\u30fb\u5f53\u8a72\u306e\u308c\u3093\u3092\u500b\u5225B\/S\u306b\u8a08\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u89aa\u4f1a\u793e\u304c\u58f2\u5374\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u306b\u672a\u5b9f\u73fe\u640d\u76ca\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u30fb\u30fb\u30fb\u672a\u5b9f\u73fe\u640d\u76ca\u6d88\u53bb\u5f8c\u306e\u91d1\u984d\u3067\u53d7\u5165\u308c<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u89aa\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u682a\u4e3b\u8cc7\u672c\u3068\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u9805\u76ee\u3067\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=67\" target=\"_blank\">\u7b2c206\u9805\uff08\uff12\uff09<\/a>\uff09\u3002<\/p>\n<p>\u682a\u4e3b\u8cc7\u672c\u306f\u975e\u652f\u914d\u682a\u4e3b\uff08\u6539\u6b63\u524d\u306e\u5c11\u6570\u682a\u4e3b\uff09\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u304c\u7570\u306a\u308b\u3002<\/p>\n<p>\u5b50\u4f1a\u793e\u306e\u682a\u4e3b\u8cc7\u672c\u306e\u3046\u3061\u89aa\u4f1a\u793e\u6301\u5206\u76f8\u5f53\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u89aa\u4f1a\u793e\u6301\u5206\u76f8\u5f53\u984d\u3068\u89aa\u4f1a\u793e\u304c\u5408\u4f75\u76f4\u524d\u306b\u4fdd\u6709\u3057\u3066\u3044\u305f\u5b50\u4f1a\u793e\u682a\u5f0f\uff08\u62b1\u5408\u305b\u682a\u5f0f\u3068\u3044\u3046\uff09\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3092\u7279\u5225\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5b50\u4f1a\u793e\u306e\u682a\u4e3b\u8cc7\u672c\u306e\u3046\u3061\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u76f8\u5f53\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u76f8\u5f53\u984d\u3068\u3001\u975e\u652f\u914d\u682a\u4e3b\u306b\u4ea4\u4ed8\u3057\u305f\u89aa\u4f1a\u793e\u682a\u5f0f\u306e\u6642\u4fa1\u3068\u306e\u5dee\u984d\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3002\u65b0\u682a\u767a\u884c\u306b\u3088\u308a\u5897\u52a0\u3059\u308b\u89aa\u4f1a\u793e\u306e\u682a\u4e3b\u8cc7\u672c\u306e\u984d\u306f\u3001\u6255\u8fbc\u8cc7\u672c\u3068\u3057\u3001\u4f1a\u793e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u53c8\u306f\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u9805\u76ee\uff08\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u53ca\u3073\u65b0\u682a\u4e88\u7d04\u6a29\uff09\u306f\u5408\u4f75\u671f\u65e5\u306e\u524d\u65e5\u306e\u5b50\u4f1a\u793e\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u3063\u3066\u5f15\u304d\u7d99\u304c\u308c\u308b\u304c\u3001\u89aa\u4f1a\u793e\u304c\u4f5c\u6210\u3059\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6295\u8cc7\u3068\u8cc7\u672c\u306e\u6d88\u53bb\u306e\u5bfe\u8c61\u3068\u3055\u308c\u305f\u3082\u306e\u304c\u3042\u308c\u3070\u3001\u3053\u308c\u3092\u9664\u3044\u305f\u5e33\u7c3f\u4fa1\u984d\u3001\u3064\u307e\u308a\u652f\u914d\u7372\u5f97\u5f8c\u306b\u5b50\u4f1a\u793e\u3067\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u3067\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u89aa\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/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:#ffa500;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u682a\u4e3b\u8cc7\u672c<\/strong><br \/>\n\u89aa\u4f1a\u793e\u6301\u5206\u76f8\u5f53\u984d\u30fb\u30fb\u30fb\u5b50\u4f1a\u793e\u682a\u5f0f\u3068\u76f8\u6bba\u3057\u3001\u5dee\u984d\u3092\u7279\u5225\u640d\u76ca\u306b\u8a08\u4e0a<br \/>\n\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u76f8\u5f53\u984d\u30fb\u30fb\u30fb\u975e\u652f\u914d\u682a\u4e3b\u306b\u4ea4\u4ed8\u3057\u305f\u89aa\u4f1a\u793e\u682a\u5f0f\uff08\u6642\u4fa1\uff09\u3068\u306e\u5dee\u984d\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a08\u4e0a<\/p>\n<p><strong>\u25c6\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u53ca\u3073\u65b0\u682a\u4e88\u7d04\u6a29<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u539f\u5247<\/span><br \/>\n\u5408\u4f75\u671f\u65e5\u306e\u524d\u65e5\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3067\u5f15\u7d99\u304e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f8b\u5916<\/span><br \/>\n\u652f\u914d\u7372\u5f97\u524d\u304b\u3089\u8a08\u4e0a\u3055\u308c\u308b\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u30fb\u30fb\u30fb\u652f\u914d\u7372\u5f97\u5f8c\u306e\u91d1\u984d\u306e\u307f\u5f15\u7d99\u304e<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u4ed5\u8a33\u4f8b<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u524d\u63d0\u6761\u4ef6<\/strong><\/p>\n<ul>\n<li>\u89aa\u4f1a\u793e\uff08P\u793e\uff09\u306f\u5b50\u4f1a\u793e\uff08S\u793e\uff09\u3092X2\u5e74\uff14\u6708\uff11\u65e5\u306b\u5438\u53ce\u5408\u4f75\u3057\u305f\uff08\u5b58\u7d9a\u4f1a\u793e\u306fP\u793e\uff09\u3002<\/li>\n<li>P\u793e\u306f\u65b0\u682a\u3092S\u793e\u306e\u975e\u652f\u914d\u682a\u4e3b\u306b20\u682a\uff08\u5408\u4f75\u671f\u65e5\u306e\u6642\u4fa1300\uff09\u767a\u884c\u3057\u305f\u3002\u307e\u305f\u3001P\u793e\u306f\u65b0\u682a\u767a\u884c\u306b\u4f34\u3046\u5897\u52a0\u3059\u3079\u304d\u682a\u4e3b\u8cc7\u672c\u306e\u5168\u984d\u3092\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u3057\u305f\u3002<\/li>\n<li>P\u793e\u306eS\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306f1,480\u3067\u3042\u308a\u3001\u904e\u53bb\u6e1b\u640d\u51e6\u7406\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>P\u793e\u306eX1\u5e74\uff13\u670831\u65e5\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u3001S\u793e\u682a\u5f0f\u53d6\u5f97\u6642\u306b\u767a\u751f\u3057\u305f\u306e\u308c\u3093\u304c200\u8a08\u4e0a\u3055\u308c\u3066\u304a\u308a\u3001\u5f53\u8a72\u306e\u308c\u3093\u306eX1\u5e74\uff14\u6708\uff11\u65e5\uff5eX2\u5e74\uff13\u670831\u65e5\u306e\u511f\u5374\u984d\u306f100\u3067\u3042\u308b\u3002<\/li>\n<li>S\u793e\u306e\u5408\u4f75\u671f\u65e5\u524d\u65e5\uff08X2 \u5e74\uff13\u670831\u65e5\uff09\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-131809\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-1.png\" alt=\"\" width=\"1269\" height=\"351\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff11\uff09\u3000P\u793e\u306f\u8cc7\u672c\u9023\u7d50\u306b\u3042\u305f\u308aS\u793e\u306e\u571f\u5730\u3092600\u306b\u6642\u4fa1\u8a55\u4fa1\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff12\uff09\u3000P\u793e\u306b\u3088\u308b\u652f\u914d\u7372\u5f97\u6642\u306e\u91d1\u984d\u306f\u3044\u305a\u308c\u3082\u30bc\u30ed\u3067\u3042\u3063\u305f\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-top: 20px; margin-bottom: 10px;\"><strong>\u2461\u3000P\u793e\u306e\u5408\u4f75\u6642\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4ed5\u8a33<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/09\/kaikei-jisho16-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-131810\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/09\/kaikei-jisho16-2.png\" alt=\"\" width=\"1268\" height=\"521\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff11\uff09\u3000\u6642\u4fa1\u8a55\u4fa1\u5f8c\u306e\u91d1\u984d600\u00d780\uff05\uff1d480<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff12\uff09\u3000\u306e\u308c\u3093\u306e\u672a\u511f\u5374\u6b8b\u9ad8100\u306f\u3001\u89aa\u4f1a\u793e\u6301\u5206\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5408\u4f75\u6642\u306b\u3082\u89aa\u4f1a\u793e\u6301\u5206\u76f8\u5f53\u984d\u306b\u306e\u307f\u542b\u3081\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff13\uff09\u3000\uff08S\u793e\u500b\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u682a\u4e3b\u8cc7\u672c1,700\uff0b\u571f\u5730\u6642\u4fa1\u8a55\u4fa1\u5dee\u984d100\uff09\u00d780\uff05\uff0b\u306e\u308c\u3093100\uff0dS\u793e\u682a\u5f0f1,480\uff1d60<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff14\uff09\u3000\u6642\u4fa1\u8a55\u4fa1\u5f8c\u306e\u91d1\u984d600\u00d720\uff05\uff1d120<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff15\uff09\u3000S\u793e\u306e\u975e\u652f\u914d\u682a\u4e3b\u306b\u767a\u884c\u3057\u305f\u65b0\u682a20\u682a\u306e\u5408\u4f75\u671f\u65e5\u306e\u6642\u4fa1300<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff16\uff09\u3000\uff08S\u793e\u500b\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u682a\u4e3b\u8cc7\u672c1,700\uff0b\u571f\u5730\u6642\u4fa1\u8a55\u4fa1\u5dee\u984d100\uff09\u00d720\uff05\uff0dS\u793e\u975e\u652f\u914d\u682a\u4e3b\u306b\u4ea4\u4ed8\u3057\u305fP\u793e\u682a\u5f0f300\uff1d60<\/span><\/p>\n<p><strong>\uff08\u53c2\u8003\uff09\u89aa\u4f1a\u793e\u6301\u5206\u76f8\u5f53\u3068\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u76f8\u5f53\u306e\u4ed5\u8a33\u3092\u5408\u7b97\u3057\u305f\u4ed5\u8a33<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-131811\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-3.png\" alt=\"\" width=\"1265\" height=\"409\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-3.png 1265w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-3-300x96.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-3-1024x331.png 1024w\" sizes=\"(max-width: 1265px) 100vw, 1265px\" \/><\/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\u5b50\u4f1a\u793e\u304c\u89aa\u4f1a\u793e\u306b\u4e8b\u696d\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406<\/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><strong>\uff11<\/strong>\u306e\u5438\u53ce\u5408\u4f75\u3068\u540c\u69d8\u306b\u3001\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u3068\u3057\u3066\u3001\u4e8b\u696d\u8b72\u53d7\u4f1a\u793e\u30fb\u4e8b\u696d\u8b72\u6e21\u4f1a\u793e\u3054\u3068\u306b\u4f1a\u8a08\u51e6\u7406\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=74\" target=\"_blank\">\u7b2c223\u9805<\/a>\uff5e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=75\" target=\"_blank\">\u7b2c225\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\u7b2c69\u56de\u3011\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u2465\u300c\u4e8b\u696d\u8b72\u6e21\u300d\u2015\u73fe\u91d1\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u5916\u90e8\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\" href=\"https:\/\/profession-net.com\/professionjournal\/reorganization-article-13\/\" target=\"_blank\">\u3010\u7b2c69\u56de\u3011\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u2465\u300c\u4e8b\u696d\u8b72\u6e21\u300d\u2015\u73fe\u91d1\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u5916\u90e8\u306b\u58f2\u5374\u3059\u308b\u5834\u5408<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u89aa\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u53d7\u4f1a\u793e\uff09\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u5b50\u4f1a\u793e\u306e\u89aa\u4f1a\u793e\u3078\u306e\u4e8b\u696d\u8b72\u6e21\u306f\u3001<strong>\uff11<\/strong>\u306e\u5438\u53ce\u5408\u4f75\u3068\u540c\u69d8\u306b\u3001\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u89aa\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u53d7\u4f1a\u793e\uff09\u3067\u306f\u3001\u5b50\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u6e21\u4f1a\u793e\uff09\u304b\u3089\u53d7\u3051\u5165\u308c\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306f\u3001\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u79fb\u8ee2\u3057\u305f\u4e8b\u696d\u306b\u4fc2\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u79fb\u8ee2\u76f4\u524d\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u79fb\u8ee2\u4e8b\u696d\u306b\u4fc2\u308b\u682a\u4e3b\u8cc7\u672c\u76f8\u5f53\u984d\u3068\u5bfe\u4fa1\u3068\u3057\u3066\u4ea4\u4ed8\u3057\u305f\u73fe\u91d1\u7b49\u306e\u8ca1\u7523\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u306f\u3001\u306e\u308c\u3093\uff08\u53c8\u306f\u8ca0\u306e\u306e\u308c\u3093\uff09\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p>\u7d14\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u4e3b\u8cc7\u672c\u306f\u4eca\u56de\u306f\u5bfe\u4fa1\u304c\u73fe\u91d1\u306e\u305f\u3081\u5897\u52a0\u305b\u305a\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306f\u79fb\u8ee2\u76f4\u524d\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308b\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=74\" target=\"_blank\">\u7b2c224\u9805<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001<strong>\uff11<\/strong>\u306e\u5438\u53ce\u5408\u4f75\u306e\u5834\u5408\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306e\u307f\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u306e\u308c\u3093\u6b8b\u9ad8\u3084\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u6642\u4fa1\u8a55\u4fa1\u5dee\u984d\u306e\u53cd\u6620\u7b49\u3092\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u884c\u3063\u305f\u304c\u3001\u4eca\u56de\u306e\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3053\u308c\u3089\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u306e\u51e6\u7406\u306f\u306a\u3044\u3002\u3053\u308c\u306f\u3001<strong>\uff11<\/strong>\u306e\u5438\u53ce\u5408\u4f75\u306e\u5834\u5408\u306f\u5408\u4f75\u306b\u3088\u3063\u3066\u5b50\u4f1a\u793e\u304c\u6d88\u6ec5\u3059\u308b\u305f\u3081\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u306e\u308c\u3093\u7b49\u3092\u53cd\u6620\u3055\u305b\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u53d6\u5f15\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5408\u4f75\u524d\u5f8c\u3067\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u91d1\u984d\u304c\u7570\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e00\u65b9\u3001\u4eca\u56de\u306e\u4e8b\u696d\u8b72\u6e21\u3067\u306f\u3001\u4e8b\u696d\u8b72\u6e21\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u5b50\u4f1a\u793e\u306f\u6d88\u6ec5\u305b\u305a\u3001\u8cc7\u672c\u9023\u7d50\u7b49\u306e\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\u304c\u4e8b\u696d\u8b72\u6e21\u524d\u5f8c\u3067\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3060\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5b50\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u6e21\u4f1a\u793e\uff09\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u5b50\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u6e21\u4f1a\u793e\uff09\u3067\u306f\u3001\u89aa\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u53d7\u4f1a\u793e\uff09\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d1\u7b49\u306e\u8ca1\u7523\u3092\u79fb\u8ee2\u524d\u306b\u4ed8\u3055\u308c\u305f\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u8a08\u4e0a\u3057\u3001\u5f53\u8a72\u4fa1\u984d\u3068\u79fb\u8ee2\u4e8b\u696d\u306b\u4fc2\u308b\u682a\u4e3b\u8cc7\u672c\u76f8\u5f53\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u79fb\u8ee2\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\uff08\u9069\u7528\u6307\u91dd<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf#page=74\" target=\"_blank\">\u7b2c223\u9805<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u4ed5\u8a33\u4f8b<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u524d\u63d0\u6761\u4ef6<\/strong><\/p>\n<ul>\n<li>\u5b50\u4f1a\u793e\uff08S\u793e\uff09\u306f\u89aa\u4f1a\u793e\uff08P\u793e\uff09\u306bX2\u5e74\uff14\u6708\uff11\u65e5\u306ba\u4e8b\u696d\u3092\u8b72\u6e21\u3057\u305f\u3002<\/li>\n<li>P\u793e\u306fS\u793e\u306b\u5f53\u8a72\u4e8b\u696d\u8b72\u6e21\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u73fe\u91d11,500\u3092\u4ea4\u4ed8\u3057\u305f\u3002<\/li>\n<li>P \u793e\u306f\u3001S \u793e\u306e\u8a2d\u7acb\u6642\u304b\u3089 S \u793e\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u4e8b\u696d\u8b72\u6e21\u524d\u65e5\uff08X2 \u5e74\uff13\u670831\u65e5\uff09\u306e\u5404\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-131812\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-4.png\" alt=\"\" width=\"1265\" height=\"295\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-4.png 1265w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-4-300x69.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-4-1024x238.png 1024w\" sizes=\"(max-width: 1265px) 100vw, 1265px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000P\u793e\u306e\u4e8b\u696d\u8b72\u53d7\u6642\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4ed5\u8a33<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-131813\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-5.png\" alt=\"\" width=\"1262\" height=\"240\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff11\uff09\u3000\u5b50\u4f1a\u793e\u304b\u3089\u53d7\u3051\u5165\u308c\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306f\u3001\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u79fb\u8ee2\u3057\u305f\u4e8b\u696d\u306b\u4fc2\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u79fb\u8ee2\u76f4\u524d\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u8a08\u4e0a\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff12\uff09\u3000\u79fb\u8ee2\u4e8b\u696d\u306b\u4fc2\u308b\u682a\u4e3b\u8cc7\u672c\u76f8\u5f53\u984d1,400\u3068\u5bfe\u4fa1\u3068\u3057\u3066\u4ea4\u4ed8\u3057\u305f\u73fe\u91d1\u7b49\u306e\u8ca1\u7523\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d1,500\u3068\u306e\u5dee\u984d100\u306f\u3001\u306e\u308c\u3093\uff08\u53c8\u306f\u8ca0\u306e\u306e\u308c\u3093\uff09\u3068\u3057\u3066\u51e6\u7406\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-top: 20px; margin-bottom: 10px;\"><strong>\u2462\u3000S\u793e\u306e\u4e8b\u696d\u8b72\u6e21\u6642\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4ed5\u8a33<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-131814\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-6.png\" alt=\"\" width=\"1268\" height=\"243\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-6.png 1268w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-6-300x57.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-6-1024x196.png 1024w\" sizes=\"(max-width: 1268px) 100vw, 1268px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff11\uff09\u3000\u89aa\u4f1a\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d1\u7b49\u306e\u8ca1\u7523\u3092\u79fb\u8ee2\u524d\u306b\u4ed8\u3055\u308c\u305f\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u8a08\u4e0a\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff12\uff09\u3000\uff08\uff0a\uff11\uff09\u306e\u4fa1\u984d1,500\u3068\u79fb\u8ee2\u4e8b\u696d\u306b\u4fc2\u308b\u682a\u4e3b\u8cc7\u672c\u76f8\u5f53\u984d1,400\u3068\u306e\u5dee\u984d\u3092\u3001\u79fb\u8ee2\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-top: 20px; margin-bottom: 10px;\"><strong>\u2463\u3000P\u793e\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4ed5\u8a33<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-131815\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-7.png\" alt=\"\" width=\"1264\" height=\"129\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-7.png 1264w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-7-300x30.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-7-1024x104.png 1024w\" sizes=\"(max-width: 1264px) 100vw, 1264px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\uff0a\uff11\uff09\u3000\u5f53\u8a72\u4e8b\u696d\u8b72\u6e21\u306f\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8cc7\u7523\u306e\u79fb\u52d5\u306b\u904e\u304e\u306a\u3044\u305f\u3081\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u767a\u751f\u3057\u305f\u306e\u308c\u3093\u53ca\u3073\u79fb\u8ee2\u640d\u76ca\u3092\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3067\u6d88\u53bb\u3002<\/span><\/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>\uff13\u3000\u5438\u53ce\u5408\u4f75\u3068\u4e8b\u696d\u8b72\u6e21\u306e\u7570\u540c\u70b9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-131806\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-8.png\" alt=\"\" width=\"1289\" height=\"1025\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-8.png 1289w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-8-300x238.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-8-1024x814.png 1024w\" sizes=\"(max-width: 1289px) 100vw, 1289px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u691c\u8a0e\u4e8b\u9805\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011<br 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\uff08\uff13\uff09\t\u89aa\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u53d7\u4f1a\u793e\uff09\u3067\u306f\u3001\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306f\u79fb\u8ee2\u76f4\u524d\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u5f15\u304d\u7d99\u3044\u3067\u3044\u308b\u304b\u3002 \uff08\uff14\uff09\t\u5b50\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u6e21\u4f1a\u793e\uff09\u3067\u306f\u3001\u89aa\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u53d7\u4f1a\u793e\uff09\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d1\u7b49\u306e\u8ca1\u7523\u3092\u79fb\u8ee2\u524d\u306b\u4ed8\u3055\u308c\u305f\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304b\u3002 \uff08\uff15\uff09\t\u5b50\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u6e21\u4f1a\u793e\uff09\u3067\u306f\u3001\u89aa\u4f1a\u793e\uff08\u4e8b\u696d\u8b72\u53d7\u4f1a\u793e\uff09\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d1\u7b49\u306e\u8ca1\u7523\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3068\u79fb\u8ee2\u4e8b\u696d\u306b\u4fc2\u308b\u682a\u4e3b\u8cc7\u672c\u76f8\u5f53\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u79fb\u8ee2\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3066\u3044\u308b\u304b\u3002\" width=\"1502\" height=\"1677\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-9-2.png 1502w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-9-2-268x300.png 268w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/kaikei-jisho16-9-2-917x1024.png 917w\" sizes=\"(max-width: 1502px) 100vw, 1502px\" \/><\/a><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c 21 \u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_1.pdf\" target=\"_blank\">\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c 10 \u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/ketsugou_10.pdf\" target=\"_blank\">\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>Question\u3000\u5f53\u793e\u306f\u56fd\u5185\u3067\u88fd\u9020\u696d\u3092\u55b6\u3080\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308b\u3002\u73fe\u5728\u3001\u4e3b\u306b\u5f53\u793e\u5411\u3051\u306b\u90e8\u54c1\u306e\u88fd\u9020\u3092\u884c\u3063\u3066\u3044\u308b\u56fd\u5185\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u3092\u89aa\u4f1a\u793e\u306b\u79fb\u7ba1\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002<br \/>\n\u305d\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u89aa\u4f1a\u793e\u306b\u3088\u308b\u5b50\u4f1a\u793e\u306e\u5438\u53ce\u5408\u4f75\u3068\u5b50\u4f1a\u793e\u304b\u3089\u89aa\u4f1a\u793e\u3078\u306e\u4e8b\u696d\u8b72\u6e21\uff08\u5bfe\u4fa1\u306f\u73fe\u91d1\u306e\u307f\uff09\u3092\u8003\u3048\u3066\u3044\u308b\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u3044\u305f\u3060\u304d\u305f\u3044\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":[599,411,401,402],"backnumber":[1911],"series":[941],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 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