{"id":134952,"date":"2017-10-02T13:30:03","date_gmt":"2017-10-02T04:30:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=134952"},"modified":"2017-10-02T13:30:03","modified_gmt":"2017-10-02T04:30:03","slug":"audit-report-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-42\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u95a2\u897f\u652f\u90e8\u3000\u76e3\u67fb\u5f79\u30b9\u30bf\u30c3\u30d5\u7814\u7a76\u4f1a\u3001 \u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3068\u76e3\u67fb\u5f79\u30fb\u76e3\u67fb\u5f79\u30b9\u30bf\u30c3\u30d5\u306e\u5f79\u5272\u306b\u304a\u3051\u308b\u4eca\u5f8c\u306e\u8ab2\u984c\u300d\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u5831\u544a\u66f8\u3092\u516c\u8868"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u95a2\u897f\u652f\u90e8\u3000\u76e3\u67fb\u5f79\u30b9\u30bf\u30c3\u30d5\u7814\u7a76\u4f1a\u3001<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3068\u76e3\u67fb\u5f79\u30fb\u76e3\u67fb\u5f79\u30b9\u30bf\u30c3\u30d5\u306e\u5f79\u5272\u306b\u304a\u3051\u308b\u4eca\u5f8c\u306e\u8ab2\u984c\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u5831\u544a\u66f8\u3092\u516c\u8868<\/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: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/news\/briefing\/post-388.html\" target=\"_blank\">\u95a2\u897f\u652f\u90e8\u76e3\u67fb\u5f79\u30b9\u30bf\u30c3\u30d5\u7814\u7a76\u4f1a\u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3078\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3068\u76e3\u67fb\u5f79\u30fb\u76e3\u67fb\u5f79\u30b9\u30bf\u30c3\u30d5\u306e\u5f79\u5272\u306b\u304a\u3051\u308b\u4eca\u5f8c\u306e\u8ab2\u984c\u300d<\/a>\u300d<br \/>\n<\/div><\/div>\n\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u5831\u544a\u66f8\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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:#00000;color:#000000;border-color:#808080;\">\n\t\t<p>\u7b2c\uff11\u7ae0\u3000\u76e3\u67fb\u5f79\u4f1a\u306e\u904b\u55b6<br \/>\n\u7b2c\uff12\u7ae0\u3000\u76e3\u67fb\u5f79\u76e3\u67fb<br \/>\n\u7b2c\uff13\u7ae0\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u95a2\u4fc2<br \/>\n\u7b2c\uff14\u7ae0\u3000\u4f01\u696d\u96c6\u56e3\u306e\u5185\u90e8\u7d71\u5236<br \/>\n\u7b2c\uff15\u7ae0\u3000\u53d6\u7de0\u5f79\u4f1a\u306e\u5b9f\u52b9\u6027\u8a55\u4fa1<br \/>\n\u7b2c\uff16\u7ae0\u3000\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u53d6\u7de0\u5f79\u4f1a\u306e\u4e8b\u524d\u8aac\u660e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u53d6\u7de0\u5f79\u4f1a\u306e\u4e8b\u524d\u8aac\u660e\u306b\u95a2\u3059\u308b\u4e3b\u7ba1\u90e8\u9580\u306f\u3001\u4e00\u90e8\u3067\u306f\u53d6\u7de0\u5f79\u4f1a\u4e8b\u52d9\u5c40\u3067\u3042\u308b\u7dcf\u52d9\u90e8\u7b49\u306e\u57f7\u884c\u90e8\u9580\u306b\u306a\u308b\u3067\u3042\u308d\u3046\u304c\u3001\u76e3\u67fb\u5f79\u30b9\u30bf\u30c3\u30d5\u306f\u3001\u793e\u5916\u76e3\u67fb\u5f79\u304c\u53d6\u7de0\u5f79\u4f1a\u306e\u5834\u3067\u7a4d\u6975\u7684\u306b\u8cea\u554f\u3092\u3057\u3001\u53c8\u306f\u610f\u898b\u3092\u8ff0\u3079\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u8b70\u6848\u5185\u5bb9\u306f\u3082\u3068\u3088\u308a\u3001\u4ed8\u8b70\u3059\u308b\u306b\u81f3\u3063\u305f\u80cc\u666f\u3068\u306a\u308b\u81ea\u793e\u3084\u696d\u754c\u306e\u30c8\u30d4\u30c3\u30af\u30b9\u7b49\u306e\u60c5\u5831\u3092\u53ce\u96c6\u3057\u3001\u63d0\u4f9b\u3057\u3066\u3044\u304f\u59ff\u52e2\u304c\u5fc5\u8981\u3067\u3042\u308d\u3046\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el008_170808.pdf#page=16\" target=\"_blank\">15\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u76e3\u67fb\u5f79\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u76e3\u67fb\u5f79\u76e3\u67fb\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3089\u308c\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:#00000 ;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76e3\u67fb\u5f79\u3068\u793e\u5916\u53d6\u7de0\u5f79\u3068\u306e\u9023\u643a\u306b\u3064\u3044\u3066\u306f\u300141\uff05\uff08\u4e0a\u5834\u4f1a\u793e\u3060\u3051\u3067\u306f48\uff05\uff09\u306e\u4f1a\u793e\u304c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u524d\u5f8c\u3067\u793e\u5916\u53d6\u7de0\u5f79\u3068\u306e\u9023\u643a\u3092\u898b\u76f4\u3057\u300160\uff05\uff08\u4e0a\u5834\u4f1a\u793e\u3060\u3051\u3067\u306f68\uff05\uff09\u306e\u4f1a\u793e\u304c\u793e\u5916\u53d6\u7de0\u5f79\u3068\u306e\u9023\u643a\u3042\u308a\u3068\u56de\u7b54\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u300031\u793e\u4e2d18\u793e\u306b\u304a\u3044\u3066\u3001\u793e\u5916\u76e3\u67fb\u5f79\u306b\u5bfe\u3059\u308b\u60c5\u5831\u63d0\u4f9b\u304c\u5f37\u5316\u3055\u308c\u305f\u3068\u306e\u56de\u7b54\u304c\u3042\u3063\u305f\uff08\u76e3\u67fb\u5f79\u4f1a\u3067\u306e\u5b9a\u4f8b\u5831\u544a\u4e8b\u9805\u304c\u8cea\u30fb\u91cf\u3068\u3082\u306b\u62e1\u5145\u3055\u308c\u305f\u3053\u3068\u3084\u76e3\u67fb\u5f79\u4f1a\u306e\u5834\u306b\u9650\u3089\u305a\u3001\u793e\u5916\u76e3\u67fb\u5f79\u306b\u5bfe\u3057\u3066\u5fc5\u8981\u306a\u60c5\u5831\u304c\u5831\u544a\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3053\u3068\u306a\u3069\uff09\u3002\u63d0\u4f9b\u3059\u3079\u304d\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u6848\u306e\u91cd\u8981\u6027\u3067\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u4e8b\u6545\u30fb\u4e0d\u7965\u4e8b\u7b49\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6848\u4ef6\u3082\u91cd\u8981\u3067\u3042\u308a\u3001\u9045\u6ede\u306a\u304f\u60c5\u5831\u63d0\u4f9b\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el008_170808.pdf#page=25\" target=\"_blank\">24\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4f1a\u8a08\u76e3\u67fb\u4eba\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3089\u308c\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:#00000 ;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u8a2d\u7f6e\u4f1a\u793e83\u793e\u306e\u3046\u306170\u793e\uff0884\uff05\uff09\u304c\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u57fa\u6e96\u300d\u3092\u7b56\u5b9a\u3057\u3066\u304a\u308a\u3001\u3046\u30618\u793e\uff08\uff19\uff05\uff09\u306f\u6539\u6b63\u4f1a\u793e\u6cd5\u65bd\u884c\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u5c0e\u5165\u4ee5\u524d\u304b\u3089\u7b56\u5b9a\u3057\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u8a55\u4fa1\u57fa\u6e96\u306e\u9805\u76ee\u3068\u3057\u3066\u306f\u3001\u6982\u306d\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u53ca\u3073\u9078\u5b9a\u57fa\u6e96\u7b56\u5b9a\u306b\u95a2\u3059\u308b\u76e3\u67fb\u5f79\u306e\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u8a55\u4fa1\u9805\u76ee\u4f8b\uff08\u7b2c\uff11\uff5e\u7b2c\uff17\u306e\uff17\u9805\u76ee\uff09\u3068\u5408\u81f4\u3057\u3066\u304a\u308a\u3001\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u54c1\u8cea\u7ba1\u7406\u306e\u9069\u6b63\u6027\u300d\u3068\u300c\u76e3\u67fb\u30c1\u30fc\u30e0\u306e\u5bfe\u5fdc\u7b49\u300d\uff08\u305d\u308c\u305e\u308c\u5168\u56de\u7b54\u306e96%\uff09\u304c\u6700\u3082\u591a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u8a55\u4fa1\u306f\u3001\u5358\u306a\u308b\u518d\u4efb\u306e\u9069\u30fb\u4e0d\u9069\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u8a55\u4fa1\u7d50\u679c\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u3078\u306e\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u901a\u3058\u3066\u3001\u76e3\u67fb\u54c1\u8cea\u5411\u4e0a\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\u30fb\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9023\u643a\u5f37\u5316\u306b\u7e4b\u3052\u3066\u3044\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el008_170808.pdf#page=29\" target=\"_blank\">28\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u518d\u4efb\u306e\u6c7a\u5b9a\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u300180\u793e\u304b\u3089\u56de\u7b54\u3092\u5f97\u3066\u304a\u308a\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\uff12\u30f5\u6708\u524d\u306b\u6c7a\u5b9a\uff0825\u793e\uff1a\u5168\u56de\u7b54\u306e31\uff05\uff09\u3001\uff13\u30f5\u6708\u524d\uff0823\u793e\uff1a\u5168\u56de\u7b54\u306e29\uff05\uff09\u3001\uff11\u30f5\u6708\u524d\uff0820\u793e\uff1a\u5168\u56de\u7b54\u306e25\uff05\uff09\u306e\u9806\u756a\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u4e0d\u518d\u4efb\u306e\u691c\u8a0e\u958b\u59cb\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u682a\u4e3b\u7dcf\u4f1a\u306e\uff16\u30f5\u6708\u524d\u304b\u3089\u691c\u8a0e\u958b\u59cb\u300d\u306e\u56de\u7b54\u304c\u6700\u3082\u591a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2465<\/span>\u3000\u30a2\u30f3\u30b1\u30fc\u30c8\u56de\u7b54\u4f1a\u793e\u306e\u3046\u3061\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u76e3\u67fb\u6cd5\u4eba\u3092\u5909\u66f4\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u5c11\u6570\uff0811\uff05\uff09\u3067\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4f01\u696d\u96c6\u56e3\u306e\u5185\u90e8\u7d71\u5236\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4f01\u696d\u96c6\u56e3\u306b\u95a2\u3059\u308b\u5185\u90e8\u7d71\u5236\u3092\u6539\u3081\u3066\u691c\u8a3c\u3059\u308b\u969b\u306e\u8ab2\u984c\u3068\u3057\u3066\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u5185\u90e8\u7d71\u5236\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el008_170808.pdf#page=43\" target=\"_blank\">42\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<p>\u76e3\u67fb\u5f79\u3068\u3057\u3066\u306f\u3001\u5404\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u7d4c\u55b6\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u81ea\u793e\u306b\u304a\u3044\u3066\u6b63\u78ba\u306b\u628a\u63e1\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u305d\u308c\u306b\u5bfe\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u4f53\u5236\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u8996\u70b9\u3067\u76e3\u67fb\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el008_170808.pdf#page=44\" target=\"_blank\">43\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u53d6\u7de0\u5f79\u4f1a\u306e\u5b9f\u52b9\u6027\u8a55\u4fa1<\/strong><\/h4>\n<p>\u53d6\u7de0\u5f79\u4f1a\u306e\u5b9f\u52b9\u6027\u8a55\u4fa1\u3092\u884c\u3046\u90e8\u9580\u306b\u3064\u3044\u3066\u306f\u3001\u307b\u3068\u3093\u3069\u304c\u793e\u5185\u90e8\u9580\u3067\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u3001\u5b9f\u52b9\u6027\u8a55\u4fa1\u306b\u5ba2\u89b3\u6027\u3092\u6301\u305f\u305b\u308b\u305f\u3081\u7b2c\u4e09\u8005\u306e\u8996\u70b9\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u3082\u6709\u76ca\u3067\u3042\u308b\u304c\u3001\u5916\u90e8\u6a5f\u95a2\u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u5c11\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u53d6\u7de0\u5f79\u4f1a\u306e\u5b9f\u52b9\u6027\u8a55\u4fa1\u306b\u95a2\u3057\u3066\u3001\u7279\u306b\u793e\u5916\u53d6\u7de0\u5f79\u3084\u76e3\u67fb\u5f79\u306b\u306f\u7d4c\u55b6\u76e3\u7763\u306b\u3064\u3044\u3066\u5927\u304d\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3001\u8a55\u4fa1\u306e\u4e3b\u4f53\u8005\u3067\u3042\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el008_170808.pdf#page=47\" target=\"_blank\">46\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff17\u670831\u65e5\u6642\u70b9\u3067\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3078\u306e\u79fb\u884c\uff08\u79fb\u884c\u8868\u660e\u3092\u542b\u3080\uff09\u3092\u3057\u3066\u3044\u308b\u4e0a\u5834\u4f01\u696d\u306f837\u793e\uff08\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u95a2\u897f\u652f\u90e8\u4e8b\u52d9\u5c40\u306b\u3088\u308b\u96c6\u8a08\uff09\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u306f\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3078\u79fb\u884c\u3057\u305f\u4f01\u696d12\u793e\u304b\u3089\u56de\u7b54\u3092\u5f97\u305f\u304c\u3001\u6bcd\u6570\u304c\u5c11\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u56de\u7b54\u50be\u5411\u306b\u304a\u3044\u3066\u504f\u308a\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u79fb\u884c\u3057\u305f\u4f01\u696d\u306b\u8ffd\u52a0\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u884c\u3063\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3078\u306e\u79fb\u884c\u306b\u95a2\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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