{"id":131931,"date":"2017-08-24T10:13:23","date_gmt":"2017-08-24T01:13:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=131931"},"modified":"2025-09-29T18:43:24","modified_gmt":"2025-09-29T09:43:24","slug":"revenue-article-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-8\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7bc4\u56f2\u3068\u5b9a\u7fa9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u7bc4\u56f2\u3068\u5b9a\u7fa9\u300d<\/strong><\/h4>\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>\u672c\u30b7\u30ea\u30fc\u30ba\u3067\u306f\u3001\u5e73\u621029\u5e74\uff17\u670820\u65e5\u304b\u3089<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-report-3\/\" target=\"_blank\" rel=\"noopener\">\u610f\u898b\u52df\u96c6\u304c\u958b\u59cb\u3055\u308c\u305f<\/a>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u306e\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\u3001\u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u610f\u898b\u52df\u96c6\u306f\u5e73\u621029\u5e7410\u670820\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u4eca\u56de\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306b\u304a\u3051\u308b\u300c\u7bc4\u56f2\u3068\u5b9a\u7fa9\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\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<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\" rel=\"noopener\">\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<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u7bc4\u56f2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u5bfe\u8c61<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\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\u3055\u308c\u308b\uff08\uff13\u9805\uff09\u3002<\/p>\n<p>\u6b21\u306e\u4e8b\u9805\u306b\u6ce8\u610f\u3059\u308b\uff0895\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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u25c6<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u25c6<\/span>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u53d6\u5f15\u53c8\u306f\u4e8b\u8c61\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3067\u306f\u3001\u53d6\u308a\u6271\u308f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u25c6<\/span>\u5951\u7d04\u306e\u76f8\u624b\u65b9\u304c\u3001\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u4f01\u696d\u306e\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308a\u751f\u3058\u305f\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3067\u3042\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5f97\u308b\u305f\u3081\u306b\u5f53\u8a72\u4f01\u696d\u3068\u5951\u7d04\u3057\u305f\u5f53\u4e8b\u8005\u3067\u3042\u308b\u9867\u5ba2\u3067\u3042\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u300c\u5951\u7d04\u300d\u3001\u300c\u9867\u5ba2\u300d\u306a\u3069\u306e\u5b9a\u7fa9\u306f\u4e0b\u8a18\u306e\u300c<strong>\u2162\u3000\u5b9a\u7fa9<\/strong>\u300d\u3092\u53c2\u7167\uff09\u3002<\/p>\n<\/div>\n<p>\u6b21\u306e\u53d6\u5f15\u306f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u9069\u7528\u7bc4\u56f2\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\uff08\uff13\u9805\u300196\u9805\uff5e100\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\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: #666699;\">\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\uff08\u8cb8\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u300297\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\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: #666699;\">\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\uff08\u4f8b\u3048\u3070\u3001\uff12\u3064\u306e\u4f01\u696d\u306e\u9593\u3067\u3001\u7570\u306a\u308b\u5834\u6240\u306b\u304a\u3051\u308b\u9867\u5ba2\u304b\u3089\u306e\u9700\u8981\u3092\u9069\u6642\u306b\u6e80\u305f\u3059\u305f\u3081\u306b\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u4ea4\u63db\u3059\u308b\u5951\u7d04\u3002\u308f\u304c\u56fd\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u4ea4\u63db\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u5b9a\u3081\u304c\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001IFRS\u7b2c15\u53f7\u3068\u540c\u69d8\u306b\u3001\u540c\u696d\u4ed6\u793e\u3068\u306e\u68da\u5378\u8cc7\u7523\u306e\u4ea4\u63db\u306b\u3064\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u300299\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\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: #666699;\">\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<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u4e8b\u9805\u306b\u3082\u6ce8\u610f\u3059\u308b\uff08101\u9805\uff5e102\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\uff41\uff09<\/span>\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3064\u3044\u3066\u306f\u8ad6\u70b9\u304c\u7570\u306a\u308a\u5f97\u308b\u305f\u3081\u6539\u6b63\u306e\u7bc4\u56f2\u306b\u542b\u3081\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\uff42\uff09<\/span>\u3000\u68da\u5378\u8cc7\u7523\u3084\u56fa\u5b9a\u8cc7\u7523\u7b49\u3001\u30b3\u30b9\u30c8\u306e\u8cc7\u7523\u5316\u7b49\u306e\u5b9a\u3081\u304cIFRS\u306e\u4f53\u7cfb\u3068\u306f\u7570\u306a\u308b\u305f\u3081\u3001IFRS\u7b2c15\u53f7\u306b\u304a\u3051\u308b\u5951\u7d04\u30b3\u30b9\u30c8\uff08\u5951\u7d04\u7372\u5f97\u306e\u5897\u5206\u30b3\u30b9\u30c8\u53ca\u3073\u5951\u7d04\u3092\u5c65\u884c\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\uff09\u306e\u5b9a\u3081\u3092\u7bc4\u56f2\u306b\u542b\u3081\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\uff08\uff43\uff09<\/span>\u3000IFRS\u53c8\u306f\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3092\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u5f53\u8a72\u4f01\u696d\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u30b3\u30b9\u30c8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u7570\u306a\u308b\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u306f\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u751f\u3058\u3055\u305b\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066IFRS\u7b2c15\u53f7\u53c8\u306fTopic 606\u306b\u304a\u3051\u308b\u5951\u7d04\u30b3\u30b9\u30c8\u306e\u5b9a\u3081\u306b\u5f93\u3063\u305f\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u306f\u59a8\u3052\u3089\u308c\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u53c2\u8003\u307e\u3067\u306b\u8a18\u8f09\u3059\u308b\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u58f2\u5374\u306b\u95a2\u3057\u3066\u306f\u3001\u5e73\u621016\u5e74\uff12\u670813\u65e5\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/summary_issue\/y2004\/2004-0213.html\" target=\"_blank\" rel=\"noopener\">\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306e\u6574\u7406<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u8003\u3048\u65b9\u306a\u3069\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u306b\u512a\u5148\u3059\u308b\u3053\u3068\u304b\u3089\uff08\uff11\u9805\uff09\u3001\u4eca\u5f8c\u306f\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\uff08\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d \u7b2c\u4e8c \u640d\u76ca\u8a08\u7b97\u66f8\u539f\u5247 \u4e09 B\uff09\u3068\u306f\u7570\u306a\u308b\u8003\u3048\u65b9\u3067\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u5168\u4f53\u50cf\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u958b\u767a\u306b\u5f53\u305f\u3063\u3066\u306e\u65b9\u91dd\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308a\uff0891\u9805\uff5e94\u9805\uff09\u3001\u305d\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4e0b\u8a18\uff08\uff12\uff09\u306e\u91cd\u8981\u6027\u7b49\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0991\u9805\u304b\u3089102\u9805\uff09\u3092\u7528\u3044\u308b\u304b\u3069\u3046\u304b\u306a\u3069\u3092\u542b\u3081\u3066\u3001\u5b9f\u52d9\u4e0a\u306e\u9069\u7528\u65b9\u6cd5\u3092\u65e9\u3081\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #CD853F; background-color: #fffff0; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3008\u65b9\u91dd\uff08\uff11\uff09\u3009<\/strong><\/span><\/h4>\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:#CD853F;\">\n\t\t<p><strong>IFRS \u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u5b9a\u3081\u3092\u57fa\u672c\u7684\u306b\u3059\u3079\u3066\u53d6\u308a\u5165\u308c\u308b\u3002<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u5177\u4f53\u7684\u306a\u898f\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e13\u9805\u304b\u308976\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306e\uff14\u9805\u304b\u308988\u9805\u53ca\u3073103\u9805<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #CD853F; background-color: #fffff0; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3008\u65b9\u91dd\uff08\uff12\uff09\u3009<\/strong><\/span><\/h4>\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:#CD853F;\">\n\t\t<p><strong>\u9069\u7528\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u8ffd\u52a0\u7684\u306b\u5b9a\u3081\u308b\u3002<\/strong><br \/>\n<strong> \u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u8ffd\u52a0\u7684\u306b\u5b9a\u3081\u308b\u5834\u5408\u3001\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u3092\u57fa\u672c\u3068\u3059\u308b\u3002<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u5177\u4f53\u7684\u306a\u898f\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306e91\u9805\u304b\u3089102\u9805\uff08\u6b21\u306e\u4e8b\u9805\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-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\u5951\u7d04\u5909\u66f4\uff08\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u306e\u53d6\u6271\u3044\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\uff08\u51fa\u8377\u53ca\u3073\u914d\u9001\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u9078\u629e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u671f\u9593\u304c\u3054\u304f\u77ed\u3044\u5de5\u4e8b\u5951\u7d04\u53ca\u3073\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3001\u8239\u8236\u306b\u3088\u308b\u904b\u9001\u30b5\u30fc\u30d3\u30b9\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u51fa\u8377\u57fa\u6e96\u7b49\u306e\u53d6\u6271\u3044\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\uff08\u5951\u7d04\u306e\u521d\u671f\u6bb5\u968e\u306b\u304a\u3051\u308b\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u306e\u53d6\u6271\u3044\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2466\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\u5951\u7d04\u306b\u57fa\u3065\u304f\u53ce\u76ca\u8a8d\u8b58\u306e\u5358\u4f4d\u53ca\u3073\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u3001\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\uff09<\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #CD853F; background-color: #fffff0; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3008\u65b9\u91dd\uff08\uff13\uff09\u3009<\/strong><\/span><\/h4>\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:#CD853F;\">\n\t\t<p><strong>\u57fa\u672c\u7684\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u540c\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u5b9a\u3081\u308b\u3002<\/strong><\/p>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5ec3\u6b62\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u7b49\u304c\u4f1a\u8a08\u57fa\u6e96\u7b49\u3068\u3057\u3066\u78ba\u5b9a\u3057\u305f\u5834\u5408\u3001\u6b21\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u5ec3\u6b62\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\uff0886\u9805\u300190\u9805\uff09\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\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c15\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u300c\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c18\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306e\u53ce\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c17\u53f7\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u305f\u3081\u3001\u5f93\u6765\u3001\u3053\u308c\u3089\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u7b49\u3092\u3059\u308b\u5834\u5408\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\u3001\u6b21\u306e\u5b9a\u7fa9\u3092\u8a2d\u3051\u3066\u3044\u308b\uff08\uff14\u9805\uff5e12\u9805\uff09\u3002<\/p>\n<p>\u5951\u7d04\u3001\u9867\u5ba2\u3001\u50b5\u6a29\u3001\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5\u306a\u3069\u91cd\u8981\u306a\u5b9a\u7fa9\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u5951\u7d04\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u7684\u306a\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u8907\u6570\u306e\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3051\u308b\u53d6\u6c7a\u3081\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u9867\u5ba2\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u4f01\u696d\u306e\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308a\u751f\u3058\u305f\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u3067\u3042\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5f97\u308b\u305f\u3081\u306b\u5f53\u8a72\u4f01\u696d\u3068\u5951\u7d04\u3057\u305f\u5f53\u4e8b\u8005\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u5c65\u884c\u7fa9\u52d9\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u6b21\u306e<span style=\"color: #4682b4;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #4682b4;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\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\u30b9\u306e\u675f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\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 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u53d6\u5f15\u4fa1\u683c\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\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\uff08\u305f\u3060\u3057\u3001\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u984d\u3092\u9664\u304f\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306e\u300c\u2162\uff0e\u6211\u304c\u56fd\u306b\u7279\u6709\u306a\u53d6\u5f15\u7b49\u306b\u3064\u3044\u3066\u306e\u8a2d\u4f8b\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=60\" target=\"_blank\" rel=\"noopener\">\uff3b\u8a2d\u4f8b28\uff3d\u6d88\u8cbb\u7a0e\u7b49<\/a>\u300d\u3067\u306f\u3001\u305d\u306e\u524d\u63d0\u6761\u4ef6\u306b\u304a\u3044\u3066\u3001\u300c\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u7b49\u306f\u3001\u7b2c\u4e09\u8005\u3067\u3042\u308b\u56fd\u3084\u90fd\u9053\u5e9c\u770c\u306b\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u3001\u7b2c\u4e09\u8005\u306b\u652f\u6255\u3046\u305f\u3081\u306b\u9867\u5ba2\u304b\u3089\u56de\u53ce\u3059\u308b\u91d1\u984d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u53d6\u5f15\u4fa1\u683c\u306b\u306f\u542b\u307e\u308c\u306a\u3044\uff08\u4f1a\u8a08\u57fa\u6e96\u7b2c44\u9805\uff09\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2016\/2016-1104.html\" target=\"_blank\" rel=\"noopener\">\u7b2c348\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff082016\u5e7411\u6708\uff14\u65e5\uff09<\/a>\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20161104_12.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u300c\u5be9\u8b70\u4e8b\u9805\uff08\uff13\uff09\uff0d\uff17\u300d\u306e11\u9805<\/a>\u3067\u306f\u3001\u7b2c\u4e09\u8005\u306b\u4ee3\u308f\u3063\u3066\u56de\u53ce\u3059\u308b\u91d1\u984d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u306b\u8ff7\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u4e8b\u9805\u3068\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2460\u3000\u6d88\u8cbb\u7a0e\u7b49\uff08\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2461\u3000\u96fb\u6c17\u4e8b\u696d\u306b\u304a\u3051\u308b\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u767a\u96fb\u4fc3\u9032\u8ce6\u8ab2\u91d1<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2462\u3000\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u306b\u652f\u6255\u3046\u624b\u6570\u6599<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2463\u3000\u5c0f\u578b\u5bb6\u96fb\u7b49\u306e\u30ea\u30b5\u30a4\u30af\u30eb\u8cbb\u7528<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2464\u3000\u30d1\u30fc\u30c8\u30ca\u30fc\u4f01\u696d\u3068\u53ce\u76ca\u306e\u914d\u5206\u5272\u5408\u3092\u53d6\u308a\u6c7a\u3081\u3066\u3044\u308b\u5951\u7d04<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2465\u3000\u65c5\u884c\u696d\u754c\u306b\u304a\u3051\u308b\u71c3\u6cb9\u30b5\u30fc\u30c1\u30e3\u30fc\u30b8\u3084\u7a7a\u6e2f\u5229\u7528\u7a0e\u7b49<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u2466\u3000\u822a\u7a7a\u696d\u754c\u306b\u304a\u3051\u308b\u5171\u540c\u904b\u822a\u306b\u95a2\u3059\u308b\u53ce\u76ca<\/span><\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u2460\u6d88\u8cbb\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u5e83\u304f\u898b\u3089\u308c\u308b\u91cd\u8981\u306a\u53d6\u5f15\u3067\u3042\u308b\u305f\u3081\u3001\u6211\u304c\u56fd\u306e\u5b9f\u52d9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u591a\u69d8\u6027\u3092\u8efd\u6e1b\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4eca\u5f8c\u691c\u8a0e\u3059\u3079\u304d\u8ab2\u984c\u306e\u5019\u88dc\u3068\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3069\u3046\u304b\u3068\u3059\u308b\u4e00\u65b9\u3001\u2461\u304b\u3089\u2466\u306e\u300c\u5224\u65ad\u306e\u56f0\u96e3\u3055\u304c\u3042\u308b\u30b1\u30fc\u30b9\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u305a\u308c\u3082<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20161104_12.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u300c\u5be9\u8b70\u4e8b\u9805\uff08\uff13\uff09\uff0d\uff17\u300d\u306e14\u9805<\/a>\u306b\u8a18\u8f09\u306e\u8da3\u65e8\u306b\u5f53\u305f\u308b\u307b\u3069\u306e\u91cd\u8981\u6027\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3069\u3046\u304b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u72ec\u7acb\u3057\u3066\u4f01\u696d\u304c\u9867\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u5834\u5408\u306e\u4fa1\u683c\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u5951\u7d04\u8cc7\u7523\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\uff08\u305f\u3060\u3057\u3001\u50b5\u6a29\u3092\u9664\u304f\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf\" target=\"_blank\" rel=\"noopener\">\u8a2d\u4f8b<\/a>\u3092\u53c2\u7167\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u5951\u7d04\u8ca0\u50b5\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u4f01\u696d\u306e\u7fa9\u52d9\u306b\u5bfe\u3057\u3066\u3001\u4f01\u696d\u304c\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u53c8\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u50b5\u6a29\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\u306e\u3046\u3061\u7121\u6761\u4ef6\u306e\u3082\u306e\uff08\u3059\u306a\u308f\u3061\u3001\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u306a\u8acb\u6c42\u6a29\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\u304c\u7121\u6761\u4ef6\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0911\u9805\uff09\u3068\u306f\u3001\u5f53\u8a72\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u524d\u306b\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c\u6642\u306e\u7d4c\u904e\u306e\u307f\u3067\u3042\u308b\u3082\u306e\u3092\u3044\u3046\uff08129\u9805\uff09\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong>\u300e\u5de5\u4e8b\u5951\u7d04\u300f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u5b9a\u7fa9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ed5\u4e8b\u306e\u5b8c\u6210\u306b\u5bfe\u3057\u3066\u5bfe\u4fa1\u304c\u652f\u6255\u308f\u308c\u308b\u8acb\u8ca0\u5951\u7d04\u306e\u3046\u3061\u3001\u571f\u6728\u3001\u5efa\u7bc9\u3001\u9020\u8239\u3084\u4e00\u5b9a\u306e\u6a5f\u68b0\u88c5\u7f6e\u306e\u88fd\u9020\u7b49\u3001\u57fa\u672c\u7684\u306a\u4ed5\u69d8\u3084\u4f5c\u696d\u5185\u5bb9\u3092\u9867\u5ba2\u306e\u6307\u56f3\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u300d\u3068\u306f\u3001\u5951\u7d04\u306e\u5f62\u5f0f\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7279\u5b9a\u306e\u30e6\u30fc\u30b6\u30fc\u5411\u3051\u306b\u5236\u4f5c\u3055\u308c\u3001\u63d0\u4f9b\u3055\u308c\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c15\u53f7\uff09\u3092\u8e0f\u8972\u3057\u3066\u3044\u308b\uff08104\u9805\uff09\u3002<\/span><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u30b7\u30ea\u30fc\u30ba\u3067\u306f\u3001\u5e73\u621029\u5e74\uff17\u670820\u65e5\u304b\u3089\u610f\u898b\u52df\u96c6\u304c\u958b\u59cb\u3055\u308c\u305f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u306e\u89e3\u8aac\u3092\u884c\u3046\u3002<br \/>\n\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306f\u3001\u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u610f\u898b\u52df\u96c6\u306f\u5e73\u621029\u5e7410\u670820\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,256,167,182,290,232],"tags":[325,544,549,550,723],"backnumber":[1909],"series":[870],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-31 21:19:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/131931"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=131931"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/131931\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=131931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=131931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=131931"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=131931"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=131931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}