{"id":133728,"date":"2017-09-14T10:13:28","date_gmt":"2017-09-14T01:13:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=133728"},"modified":"2019-05-08T09:12:44","modified_gmt":"2019-05-08T00:12:44","slug":"financial-statements-article-81","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-81\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c62\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u90f7\u9244\u5de5\u6240 \u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621029\u5e74\uff16\u670823\u65e5\u4ed8\uff09\u300d \u300c\u8ffd\u52a0\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u4e2d\u9593\u5831\u544a\u66f8\uff08\u5e73\u621029\u5e74\uff18\u6708\uff18\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c62\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u682a\u5f0f\u4f1a\u793e\u90f7\u9244\u5de5\u6240 <\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621029\u5e74\uff16\u670823\u65e5\u4ed8\uff09\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8ffd\u52a0\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u4e2d\u9593\u5831\u544a\u66f8\uff08\u5e73\u621029\u5e74\uff18\u6708\uff18\u65e5\u4ed8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:11px; line-height:21px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u672c\u7a3f\u516c\u958b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u90f7\u9244\u5de5\u6240\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306f\u9589\u9396\u3055\u308c\u3066\u304a\u308a\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3092\u542b\u3080\u516c\u8868\u3055\u308c\u305f\u30ea\u30ea\u30fc\u30b9\u3078\u306e\u30ea\u30f3\u30af\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\uff08\u7b2c\u4e00\u6b21\uff09\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff13\u670813\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff14\u670821\u65e5<br \/>\n\u300c\uff08\u958b\u793a\u4e8b\u9805\u306e\u7d4c\u904e\uff09\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff15\u6708\uff12\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff15\u670831\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u671f\u9593\u5ef6\u9577\u53ca\u3073\u5e73\u621029\u5e74\uff13\u6708\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u5ef6\u671f\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u5f01\u8b77\u58eb\u3000\u77e2\u5d0e\u3000\u4fe1\u4e5f<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u3000\u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5f01\u8b77\u58eb\u3000\u4e45\u91ce\u3000\u5b9f<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5f01\u8b77\u58eb\u3000\u91ce\u6751\u3000\u670b\u52a0<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5f01\u8b77\u58eb\u3000\u5e73\u4e95\u3000\u671d<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u8352\u5ddd\u3000\u7d33\u793a<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u4ed6\u306b\u88dc\u52a9\u8005\u3068\u3057\u3066\u3001\u5f01\u8b77\u58eb\uff13\u540d\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\uff11\u540d\u304c\u9078\u4efb\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px;\">2017\uff08\u5e73\u621029\uff09\u5e74\uff15\u670831\u65e5\u304b\u3089\uff16\u670823\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u306e\u76ee\u7684\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\uff38\u793e\u6848\u4ef6\u53ca\u3073\uff39\u793e\u6848\u4ef6\u306b\u95a2\u3059\u308b\u4e8b\u5b9f\u95a2\u4fc2\u3092\u8abf\u67fb\u3057\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u9069\u6b63\u6027\u53ca\u3073\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u4e0a\u8a18\uff08\uff11\uff09\u3092\u8e0f\u307e\u3048\u3001\uff38\u793e\u6848\u4ef6\u53ca\u3073\uff39\u793e\u6848\u4ef6\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u9069\u6b63\u6027\u53ca\u3073\u59a5\u5f53\u6027\u3092\u6b20\u304f\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u539f\u56e0\u3092\u7a76\u660e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u672c\u4e0a\u8a18\uff08\uff11\uff09\u53ca\u3073\uff08\uff12\uff09\u3092\u8e0f\u307e\u3048\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\uff08\uff14\uff09\u3000\u305d\u306e\u4ed6\u5f53\u59d4\u54e1\u4f1a\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u305f\u8abf\u67fb\u5bfe\u8c61\u4e8b\u9805\u306e\u8abf\u67fb\u3092\u884c\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\uff08\u8abf\u67fb\u7d50\u679c\uff09\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff16\u670823\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e0a\u8a18\u8abf\u67fb\u306e\u76ee\u7684\u306e\u3046\u3061\u3001\u300c\uff38\u793e\u6848\u4ef6\u300d\u3068\u306f\u3001\u90f7\u9244\u5de5\u6240\u304c\u4ed6\u793e\u304b\u3089\u53d7\u6ce8\u3057\u305f\u592a\u967d\u5149\u767a\u96fb\u65bd\u8a2d\u5de5\u4e8b\u306e\u3046\u3061\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u304b\u3089\u4e0d\u900f\u660e\u306a\u53d6\u5f15\u3068\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u6848\u4ef6\u3092\u3044\u3044\u3001\u300c\uff39\u793e\u6848\u4ef6\u300d\u3068\u306f\u3001\u90f7\u9244\u5de5\u6240\u304c\u884c\u3063\u305f\u4e0d\u52d5\u7523\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u652f\u6255\u3063\u305f\u624b\u4ed8\u91d1\u304c\u56de\u53ce\u4e0d\u80fd\u3068\u306a\u3063\u305f\u6848\u4ef6\u3092\u3044\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\uff08\u8ffd\u52a0\u8abf\u67fb\uff09\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff16\u670828\u65e5<br \/>\n\u300c\uff08\u7d4c\u904e\uff09\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff17\u670814\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u306b\u3088\u308b\u8ffd\u52a0\u8abf\u67fb\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff17\u670831\u65e5<br \/>\n\u300c\u8ffd\u52a0\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u5f01\u8b77\u58eb\u3000\u9ad8\u91ce\u3000\u54f2\u4e5f<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u3000\u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5f01\u8b77\u58eb\u3000\u5009\u6a4b\u3000\u535a\u6587<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u5c71\u7530\u3000\u5e78\u5e73<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u4ed6\u306b\u88dc\u52a9\u8005\u3068\u3057\u3066\u5f01\u8b77\u58eb\uff11\u540d\u304c\u53c2\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px;\">2017\uff08\u5e73\u621029\uff09\u5e74\uff17\u670831\u65e5\u304b\u3089\uff18\u6708\uff18\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u306e\u76ee\u7684\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e3b\u306b\u5e73\u621029\u5e74\uff13\u6708\u671f\u306b\u304a\u3051\u308b\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u4e2d\u5fc3\u306b\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u305d\u306e\u539f\u56e0\u3092\u7a76\u660e\u3057\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a0e\u30fb\u63d0\u8a00\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u985e\u4f3c\u6848\u4ef6\u306e\u6709\u7121\u306e\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u6ede\u7559\u50b5\u6a29\u306e\u767a\u751f\u306b\u81f3\u3063\u305f\u7d4c\u7def\u53ca\u3073\u4e8b\u5b9f\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u8cc7\u91d1\u8abf\u9054\u6642\u306e\u5c0f\u5207\u624b\u30fb\u624b\u5f62\u306e\u7ba1\u7406\u53ca\u3073\u652f\u6255\u8cbb\u7528\u306e\u59a5\u5f53\u6027\u53ca\u3073\u8abf\u9054\u5148\u9078\u5b9a\u306e\u7d4c\u7def\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2462\u3000\u50b5\u52d9\u514d\u9664\u76ca\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\uff08\u8abf\u67fb\u7d50\u679c\uff09\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff18\u6708\uff18\u65e5<br \/>\n\u300c\u8ffd\u52a0\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u4e2d\u9593\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<li>2017\uff08\u5e73\u621029\uff09\u5e74\uff18\u670825\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8ffd\u52a0\u8abf\u67fb\u306e\u4e2d\u6b62\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u90f7\u9244\u5de5\u6240\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u682a\u5f0f\u4f1a\u793e\u90f7\u9244\u5de5\u6240\uff08\u4ee5\u4e0b\u300c\u90f7\u9244\u5de5\u6240\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u3001\u662d\u548c\uff16\uff081931\uff09\u5e74\u5275\u696d\u3001\u662d\u548c22\uff081947\uff09\u5e74\u8a2d\u7acb\u3002\u7834\u7815\u7c89\u7815\u6a5f\u306a\u3069\u306e\u7523\u696d\u7528\u6a5f\u68b0\u8a2d\u5099\u306e\u958b\u767a\u3001\u88fd\u9020\u53ca\u3073\u8ca9\u58f2\u3001\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u4e8b\u696d\u306a\u3069\u3092\u624b\u304c\u3051\u308b\u3002\u58f2\u4e0a\u9ad83,831\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u640d\u5931751\u767e\u4e07\u5186\u3001\u8cc7\u672c\u91d1\u7d04717\u767e\u4e07\u5186\u3002\u5e73\u621028\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001594\u767e\u4e07\u5186\u306e\u50b5\u52d9\u8d85\u904e\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u5f93\u696d\u54e1\u6570\u7d0490\u540d\uff08\u8abf\u67fb\u5831\u544a\u66f8\uff08\u7b2c\u4e00\u6b21\uff09\u306e\u8a18\u8f09\u306b\u3088\u308b\uff09\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u5c90\u961c\u770c\u4e0d\u7834\u90e1\u5782\u4e95\u753a\u3002\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u7b2c\uff12\u90e8\u3001\u540d\u53e4\u5c4b\u8a3c\u5238\u53d6\u5f15\u6240\u7b2c\uff12\u90e8\u306b\u4e0a\u5834\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u7b2c\u4e00\u6b21\uff09\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8abf\u67fb\u7d50\u679c\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7b2c\u4e00\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u8a73\u7d30\u306a\u8abf\u67fb\u306e\u7d50\u679c\u3001122\u30da\u30fc\u30b8\u306b\u53ca\u3076\u5927\u90e8\u306e\u7b2c\u4e00\u6b21\u5831\u544a\u66f8\u3092\u307e\u3068\u3081\u3066\u3044\u308b\u304c\u3001\u3053\u3053\u3067\u306f\u3001\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u3063\u305f\uff12\u3064\u306e\u6848\u4ef6\u306e\u7d50\u8ad6\u90e8\u5206\u306e\u307f\u3001\u53d6\u308a\u4e0a\u3052\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"aligncenter  wp-image-133761\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/09\/fusei62-1.png\" alt=\"\" width=\"550\" height=\"805\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/09\/fusei62-1.png 1208w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/09\/fusei62-1-204x300.png 204w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/09\/fusei62-1-699x1024.png 699w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4\u3011<\/strong><\/h4>\n<div 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title=\"\u6771\u4eac\u5546\u5de5\u30ea\u30b5\u30fc\u30c1\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tsr-net.co.jp\/news\/tsr\/20170906_01.html\" target=\"_blank\">\u8a18\u4e8b<\/a>\u306b\u3088\u308c\u3070\u3001\u8ca0\u50b5\u7dcf\u984d\u306f55\u51042,000\u4e07\u5186\u306b\u9054\u3057\u3066\u3044\u308b\uff08\u5e73\u621028\u5e7412\u6708\u672b\u6642\u70b9\uff09\u3002\u305d\u306e\u5f8c\u3001\u6771\u4eac\u5546\u5de5\u30ea\u30b5\u30fc\u30c1\u304c\uff19\u670811\u65e5\u4ed8\u3067\u914d\u4fe1\u3057\u305f<a title=\"\u6771\u4eac\u5546\u5de5\u30ea\u30b5\u30fc\u30c1\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tsr-net.co.jp\/news\/tsr\/20170911_02.html\" target=\"_blank\">\u8a18\u4e8b<\/a>\u53ca\u3073\u7fcc12\u65e5\u4ed8\u3067\u5e1d\u56fd\u30c7\u30fc\u30bf\u30d0\u30f3\u30af\u304c<a title=\"\u5e1d\u56fd\u30c7\u30fc\u30bf\u30d0\u30f3\u30af\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tdb.co.jp\/tosan\/syosai\/4375.html\" target=\"_blank\">\u914d\u4fe1<\/a>\u3057\u305f\u8a18\u4e8b\u306b\u3088\u308c\u3070\u3001\u90f7\u9244\u5de5\u6240\u306f\u4e8b\u5f8c\u51e6\u7406\u3092\u5f01\u8b77\u58eb\u306b\u4e00\u4efb\u3057\u3066\u3001\u81ea\u5df1\u7834\u7523\u7533\u8acb\u306e\u6e96\u5099\u306b\u5165\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u90f7\u9244\u5de5\u6240\u304c\u8cc7\u91d1\u7684\u306b\u884c\u304d\u8a70\u307e\u3063\u3066\u3044\u305f\u3053\u3068\u306f\u9593\u9055\u3044\u306a\u3044\u3002\uff17\u670831\u65e5\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8ffd\u52a0\u8abf\u67fb\u8cbb\u75283,000\u4e07\u5186\u3092\u501f\u5165\u308c\u3067\u8cc4\u3046\u3053\u3068\u3092\u516c\u8868\u3057\u305f\u5f8c\u3001\u8ffd\u52a0\u8abf\u67fb\u3092\u958b\u59cb\u3057\u305f\u5f8c\u306e\uff18\u6708\uff13\u65e5\u306b\u306f\u3001\u8cc7\u91d1\u306e\u501f\u5165\u308c\u3092\u884c\u3063\u3066\u3044\u305f\u76f8\u624b\u5148\u304b\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u9810\u91d1\u53e3\u5ea7\u304c\u4eee\u5dee\u62bc\u3048\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3001\u540c\u670818\u65e5\u306b\u306f\u540d\u53e4\u5c4b\u56fd\u7a0e\u5c40\u304b\u3089\u300123\u65e5\u306b\u306f\u5c90\u961c\u770c\u897f\u6fc3\u770c\u7a0e\u4e8b\u52d9\u6240\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u4eca\u5f8c\u767a\u751f\u3059\u308b\u58f2\u639b\u50b5\u6a29\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u3068\u3044\u3046\u4e8b\u614b\u306b\u81f3\u3063\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9577\u702c\u9686\u96c4\u5143\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u306e\u767a\u4fe1\u30e1\u30fc\u30eb<\/strong><span style=\"font-size: 15px;\">\uff08\u7b2c\u4e00\u6b21\u5831\u544a\u66f8p.111\uff09<\/span><\/h4>\n<p>\u7b2c\u4e00\u6b21\u5831\u544a\u66f8\u3067\u306f\u3001\u7c89\u98fe\u6c7a\u7b97\u5f53\u6642\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u3067\u3042\u3063\u305f\u9577\u702c\u9686\u96c4\u6c0f\u304c\u767a\u4fe1\u3057\u305f\u30e1\u30fc\u30eb\u304c\u5f15\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u4e0a\u5834\u5ec3\u6b62\u3092\u514d\u308c\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u5b9f\u611f\u3057\u305f\u7d4c\u55b6\u30c8\u30c3\u30d7\u306e\u5fc3\u60c5\u3092\u77e5\u308b\u3046\u3048\u3067\u3001\u8cb4\u91cd\u306a\u30c7\u30fc\u30bf\u3067\u3042\u308b\u3068\u8003\u3048\u5f15\u7528\u3059\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; 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style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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