{"id":132230,"date":"2017-08-31T10:13:43","date_gmt":"2017-08-31T01:13:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=132230"},"modified":"2018-02-21T13:10:15","modified_gmt":"2018-02-21T04:10:15","slug":"revenue-article-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-9\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\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\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\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; 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text-indent: -15px;\"><strong>\uff11\u3000\u53ce\u76ca\u8a8d\u8b58\u306e\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/strong><\/h4>\n<p>\u300c\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\u300d\u306b\u5f93\u3063\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u3001\u5f8c\u8ff0\u3059\u308b\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u9069\u7528\u3059\u308b\uff0814\u9805\u3001106\u9805\uff09\u3002<\/p>\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\uff0832\u9805\uff5e34\u9805\uff09\u3002<!--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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u53ce\u76ca\u306e\u8a8d\u8b58\u306f\u3001\u4f01\u696d\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u8cc7\u7523\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\u884c\u308f\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\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\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\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\u3002<\/p>\n<\/div>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u306e\uff11\u3064\u306f\u3001\u3053\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #333399; background-color: #f5f8fb; border-radius: 10px; margin-bottom: 20px;\"><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:#333399;\">\n\t\t<p><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\u2460<\/span><br \/>\n<strong>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a1<\/span>\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u5b9a\u3081\u306f\u3001\u9867\u5ba2\u3068\u5408\u610f\u3057\u3001\u304b\u3064\u3001\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5951\u7d04\u306b\u9069\u7528\u3059\u308b\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\u5951\u7d04\u300d\u3068\u306f\u3001\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\uff08\uff14\u9805\uff09\u3002<\/span><\/p>\n<p><span style=\"color: #333399;\">\u25c6<\/span>\u5177\u4f53\u7684\u306a\u898f\u5b9a\uff1a16\u9805\uff5e28\u9805<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\u2461<\/span><br \/>\n<strong>\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a1<\/span>\u5951\u7d04\u306b\u304a\u3044\u3066\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3092\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u5225\u500b\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u5f53\u8a72\u7d04\u675f\u3092\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u533a\u5206\u3057\u3066\u8b58\u5225\u3059\u308b\u3002<\/p>\n<p><span style=\"color: #333399;\">\u25c6<\/span>\u5177\u4f53\u7684\u306a\u898f\u5b9a\uff1a29\u9805\uff5e31\u9805<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\u2462<\/span><br \/>\n<strong>\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a1<\/span>\u5909\u52d5\u5bfe\u4fa1\u53c8\u306f\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u306e\u5b58\u5728\u3092\u8003\u616e\u3057\u3001\u91d1\u5229\u76f8\u5f53\u5206\u306e\u5f71\u97ff\u53ca\u3073\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u8abf\u6574\u3092\u884c\u3044\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p><span style=\"color: #333399;\">\u25c6<\/span>\u5177\u4f53\u7684\u306a\u898f\u5b9a\uff1a44\u9805\uff5e61\u9805<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\u2463<\/span><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><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a1<\/span>\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u305d\u308c\u305e\u308c\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u306b\u57fa\u3065\u304d\u3001\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3059\u308b\u3002\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u76f4\u63a5\u89b3\u5bdf\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u7a4d\u308b\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\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u300d\u3068\u306f\u3001\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\uff08\uff18\u9805\uff09\u3002<\/span><\/p>\n<p><span style=\"color: #333399;\">\u25c6<\/span>\u5177\u4f53\u7684\u306a\u898f\u5b9a\uff1a62\u9805\uff5e73\u9805<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\u2464<\/span><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><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a1<\/span>\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\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\u5145\u8db3\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3055\u308c\u305f\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3002<\/p>\n<p><span style=\"color: #333399;\">\u25c6<\/span>\u5177\u4f53\u7684\u306a\u898f\u5b9a\uff1a32\u9805\uff5e42\u9805<\/p>\n<\/div>\n<\/div>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u306e\u5b9a\u3081\uff08\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d91\u9805\u304b\u3089102\u9805\u306b\u5b9a\u3081\u308b\u91cd\u8981\u6027\u7b49\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u542b\u3080\uff09\u306f\u3001\u9867\u5ba2\u3068\u306e\u500b\u3005\u306e\u5951\u7d04\u3092\u5bfe\u8c61\u3068\u3057\u3066\u9069\u7528\u3059\u308b\u304c\u3001\u8907\u6570\u306e\u7279\u6027\u306e\u985e\u4f3c\u3057\u305f\u5951\u7d04\u53c8\u306f\u5c65\u884c\u7fa9\u52d9\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3092\u5bfe\u8c61\u3068\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\uff0815\u9805\u3001107\u9805\u3001\u300c\uff3b\u8a2d\u4f8b11\uff3d \u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u300d\u306e\u524d\u63d0\u6761\u4ef6\uff08\uff12\uff09\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<p>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u3001\u6b21\u306e\u8a2d\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\u3002<br \/>\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: 10px;\"><strong>\uff3b\u8a2d\u4f8b\uff11\uff3d\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\uff08\u5546\u54c1\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff09<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff11\uff0e\u524d\u63d0\u6761\u4ef6<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5f53\u671f\u9996\u306b\u3001A\u793e\u306fB\u793e\uff08\u9867\u5ba2\uff09\u3068\u3001\u6a19\u6e96\u7684\u306a\u5546\u54c1X\u306e\u8ca9\u58f2\u3068\uff12\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\uff11\u3064\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000A\u793e\u306f\u3001\u5f53\u671f\u9996\u306b\u5546\u54c1X\u3092B\u793e\u306b\u5f15\u304d\u6e21\u3057\u3001\u5f53\u671f\u9996\u304b\u3089\u7fcc\u671f\u672b\u307e\u3067\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\uff08\uff13\uff09\u3000\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5bfe\u4fa1\u306e\u984d\u306f12,000\u5343\u5186\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\uff12\uff0e\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308b\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\u306b\u3064\u3044\u3066\u306e\u95a2\u4fc2\u8005\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u305f\u3081\u306b\u3001\u57fa\u672c\u3068\u306a\u308b\u539f\u5247\u306b\u5f93\u3063\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\uff08\u4f1a\u8a08\u57fa\u6e96\u7b2c14\u9805\uff09\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u672c\u8a2d\u4f8b\u3067\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u9806\u306b\u3001\u5546\u54c1X\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5951\u7d04\u3078\u306e\u9069\u7528\u4f8b\u3092\u793a\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30b9\u30c6\u30c3\u30d7\uff12\uff1a\u5546\u54c1X\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3057\u3001\u305d\u308c\u305e\u308c\u3092\u53ce\u76ca\u8a8d\u8b58\u306e\u5358\u4f4d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u5546\u54c1X\u306e\u8ca9\u58f2\u53ca\u3073\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u4fa1\u683c\u309212,000\u5343\u5186\u3068\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30b9\u30c6\u30c3\u30d7\uff14\uff1a\u53d6\u5f15\u4fa1\u683c12,000\u5343\u5186\u3092\u53ce\u76ca\u8a8d\u8b58\u306e\u5358\u4f4d\u3067\u3042\u308b\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u3001\u5546\u54c1X\u306e\u53d6\u5f15\u4fa1\u683c\u306f10,000\u5343\u5186\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u53d6\u5f15\u4fa1\u683c\u306f2,000\u5343\u5186\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; 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text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u6b21\u306e\u56f3\u8868\u306f\u3001\u5f53\u8a72\u5951\u7d04\u306b\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u30d5\u30ed\u30fc\u3092\u793a\u3059\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-132275\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/shueki-kaikei2-2.png\" alt=\"\" width=\"550\" height=\"583\" \/><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf\" target=\"_blank\">\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u306e\u8a2d\u4f8b<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=4\" target=\"_blank\">P41<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=5\" target=\"_blank\">42<\/a>\uff09<\/span><\/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<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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