{"id":134988,"date":"2017-10-05T10:15:42","date_gmt":"2017-10-05T01:15:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=134988"},"modified":"2017-10-10T10:10:49","modified_gmt":"2017-10-10T01:10:49","slug":"revenue-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-14\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u53ce\u76ca\u306e\u8a8d\u8b58\u57fa\u6e96\u2464\u300d\uff0d\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\uff0d"},"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\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u53ce\u76ca\u306e\u8a8d\u8b58\u57fa\u6e96\u2464\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center; margin-bottom: 3px;\"><strong>\uff0d\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\uff0d<\/strong><\/h5>\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><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-9\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u306b\u304a\u3044\u3066\u3001\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\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u305f\u3081\u306e\u30b9\u30c6\u30c3\u30d7\u3068\u3057\u3066\u3001\u6b21\u306e\uff15\u3064\u304c\u3042\u308b\u3053\u3068\u3092\u89e3\u8aac\u3057\u305f\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span>\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: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span>\uff1a\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/span>\uff1a\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff14<\/span>\uff1a\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u53d6\u5f15\u4fa1\u683c\u3092\u914d\u5206\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff15<\/span>\uff1a\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<\/p>\n<\/div>\n\u4eca\u56de\u306f\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff15<\/span>\u306e\u300c\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\u300d\u306e\u3046\u3061<strong>\u300c\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u300d<\/strong>\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u884c\u3046\u306e\u3067\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306f\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0914\u9805\uff08\uff15\uff09\uff09\u3002<\/p>\n<p>\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\u3067\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u306b\u95a2\u9023\u3059\u308b<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf\" target=\"_blank\">\u8a2d\u4f8b<\/a>\u304c\u591a\u304f\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u52d9\u306e\u9069\u7528\u306e\u969b\u306b\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n<p>\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<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3<\/strong><\/h4>\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u3067\u306f\u3001\u6b21\u306e\u7528\u8a9e\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<br \/>\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;\">\u2460<\/span>\u3000\u79fb\u8ee2\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0932\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u652f\u914d\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0934\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff16\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\uff08\uff08\uff41\uff09\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\u3001\uff08\uff42\uff09\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\uff09<\/p>\n<\/div>\n\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u53ca\u3073\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0932\u9805\uff5e34\u9805\u3001118\u9805\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff18\u9805\uff09\u3002<br \/>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u3000\u53ce\u76ca\u306e\u8a8d\u8b58\u306f\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u300c\u8cc7\u7523\u300d\uff09\u3092\u9867\u5ba2\u306b<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u79fb\u8ee2<\/span>\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u2460\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u2461\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u884c\u308f\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff12\uff09<\/span>\u3000\u8cc7\u7523\u304c<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u79fb\u8ee2<\/span>\u3059\u308b\u306e\u306f\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306b\u5bfe\u3059\u308b<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\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: #006400;\">\uff08\uff13\uff09<\/span>\u3000\u8cc7\u7523\u306b\u5bfe\u3059\u308b<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff14\uff09<\/span>\u8cc7\u7523\u306e\u4fbf\u76ca\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u65b9\u6cd5\u306b\u3088\u308a\u76f4\u63a5\u7684\u53c8\u306f\u9593\u63a5\u7684\u306b\u7372\u5f97\u3067\u304d\u308b\u6f5c\u5728\u7684\u306a\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\uff08\u30a4\u30f3\u30d5\u30ed\u30fc\u53c8\u306f\u30a2\u30a6\u30c8\u30d5\u30ed\u30fc\u306e\u7bc0\u6e1b\uff09\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u8ca1\u306e\u88fd\u9020\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306e\u305f\u3081\u306e\u8cc7\u7523\u306e\u4f7f\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4ed6\u306e\u8cc7\u7523\u306e\u4fa1\u5024\u3092\u5897\u5927\u3055\u305b\u308b\u305f\u3081\u306e\u8cc7\u7523\u306e\u4f7f\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u8ca0\u50b5\u306e\u6c7a\u6e08\u53c8\u306f\u8cbb\u7528\u306e\u4f4e\u6e1b\u306e\u305f\u3081\u306e\u8cc7\u7523\u306e\u4f7f\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u8cc7\u7523\u306e\u58f2\u5374\u53c8\u306f\u4ea4\u63db<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u501f\u5165\u91d1\u306e\u62c5\u4fdd\u3068\u3059\u308b\u305f\u3081\u306e\u8cc7\u7523\u306e\u5dee\u5165\u308c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u8cc7\u7523\u306e\u4fdd\u6709<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff15\uff09<\/span>\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0935\u9805\u53ca\u307336\u9805\u306b\u5f93\u3063\u3066\u3001\u8b58\u5225\u3055\u308c\u305f\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u3001\u2460\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\u3001\u2461\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u304b\u3092\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff16\uff09<\/span>\u3000\u8cc7\u7523\u306b\u5bfe\u3059\u308b<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\u304c\u9867\u5ba2\u306b<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u79fb\u8ee2<\/span>\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u8cb7\u3044\u623b\u3059\u5951\u7d04\u304c\u5b58\u5728\u3059\u308b\u304b\u3069\u3046\u304b\u53ca\u3073\u305d\u306e\u5951\u7d04\u6761\u4ef6\u3092\u8003\u616e\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff18\u9805\u300169\u9805\uff5e74\u9805\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9<\/strong><\/h4>\n<p>\u6b21\u306e<span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u304b\u3089<span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u8cc7\u7523\u306b\u5bfe\u3059\u308b<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\u304c\u9867\u5ba2\u306b\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u79fb\u8ee2<\/span>\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001<span style=\"text-decoration: underline;\">\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3<\/span>\u3057\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0935\u9805\u3001119\u9805\u3001120\u9805\uff09\u3002<br \/>\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u4fbf\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\uff08\u9867\u5ba2\u306b\u3088\u308b\u4fbf\u76ca\u306e\u4eab\u53d7\u3002\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff19\u9805\u3001110\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8cc7\u7523\u304c\u751f\u3058\u308b\u53c8\u306f\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3057\u3001\u5f53\u8a72\u8cc7\u7523\u304c\u751f\u3058\u308b\u53c8\u306f\u5f53\u8a72\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u3092\u652f\u914d\u3059\u308b\u3053\u3068\uff08\u4f8b\uff1a\u9867\u5ba2\u306e\u571f\u5730\u306e\u4e0a\u306b\u5efa\u8a2d\u3092\u884c\u3046\u5de5\u4e8b\u5951\u7d04\u306e\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u7684\u306b\u3001\u9867\u5ba2\u306f\u4f01\u696d\u306e\u5c65\u884c\u304b\u3089\u751f\u3058\u308b\u4ed5\u639b\u54c1\u3092\u652f\u914d\u3059\u308b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000\u6b21\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5225\u306e\u7528\u9014\u306b\u8ee2\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u8cc7\u7523\u304c\u751f\u3058\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0910\u9805\u3001111\u9805\uff5e113\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4f01\u696d\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u7fa9\u52d9\u306e\u5c65\u884c\u3092\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0911\u9805\uff5e13\u9805\u3001114\u9805\u3001115\u9805\uff09<\/p>\n<\/div>\n<p>\u95a2\u9023\u3059\u308b\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306e\u8a2d\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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<ul>\n<li>\uff3b<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=18\" target=\"_blank\">\u8a2d\u4f8b\uff17<\/a>\uff3d \u8cc7\u7523\u306e\u5225\u306e\u7528\u9014\u3078\u306e\u8ee2\u7528\u306e\u53ef\u80fd\u6027\u53ca\u3073\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u306e\u8a55\u4fa1<\/li>\n<li>\uff3b<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=19\" target=\"_blank\">\u8a2d\u4f8b\uff18<\/a>\uff3d \u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u306e\u304b\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u306e\u304b\u306e\u8a55\u4fa1<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0935\u9805<span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u304b\u3089<span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u306e\u8981\u4ef6\uff08\u4e0a\u8a18<strong>\u2162<\/strong>\uff09\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3055\u305a\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9<\/span>\u3068\u3057\u3066\u3001\u8cc7\u7523\u306b\u5bfe\u3059\u308b<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\u3092\u9867\u5ba2\u306b<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u79fb\u8ee2<\/span>\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u308b\u6642\u306b\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0936\u9805\uff09\u3002<\/p>\n<p>\u8cc7\u7523\u306b\u5bfe\u3059\u308b<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\u3092\u9867\u5ba2\u306b<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u79fb\u8ee2<\/span>\u3057\u305f\u6642\u70b9\u3092\u6c7a\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0934\u9805\u306e\u5b9a\u3081\uff08\u8cc7\u7523\u306b\u5bfe\u3059\u308b<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\uff09\u3092\u8003\u616e\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0937\u9805\uff09\u3002<\/p>\n<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\u306e<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u79fb\u8ee2<\/span>\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e<span style=\"color: #800080;\">\u2460<\/span>\u304b\u3089<span style=\"color: #800080;\">\u2464<\/span>\u306e\u6307\u6a19\u3092\u8003\u616e\u3059\u308b\u3002<br \/>\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3057\u305f\u8cc7\u7523\u306b\u95a2\u3059\u308b\u5bfe\u4fa1\u3092\u53ce\u53d7\u3059\u308b\u73fe\u5728\u306e\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u6240\u6709\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u4f01\u696d\u304c\u8cc7\u7523\u306e\u7269\u7406\u7684\u5360\u6709\u3092\u79fb\u8ee2\u3057\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3092\u8ca0\u3044\u3001\u7d4c\u6e08\u4fa1\u5024\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u3092\u691c\u53ce\u3057\u305f\u3053\u3068<\/p>\n<\/div>\n\u307e\u305f\u3001<span class=\"highlight\" style=\"background-color:#D8F2FF;color:#000000;\">\u652f\u914d<\/span>\u306e<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u79fb\u8ee2<\/span>\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u6307\u6a19\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u3092\u8003\u616e\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0914\u9805\uff09\u3002<br \/>\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:#E575AD;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #e575ad;\">\uff08\uff41\uff09<\/span>\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u7fa9\u52d9\u3092\u73fe\u5728\u8ca0\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304c\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\u304c\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #e575ad;\">\uff08\uff42\uff09<\/span>\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u6240\u6709\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304c\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\u53c8\u306f\u4ed6\u306e\u4f01\u696d\u304c\u5f53\u8a72\u4fbf\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u5236\u9650\u3059\u308b\u80fd\u529b\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u9867\u5ba2\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u9867\u5ba2\u306e\u652f\u6255\u4e0d\u5c65\u884c\u306b\u5bfe\u3057\u3066\u8cc7\u7523\u306e\u4fdd\u5168\u3092\u884c\u3046\u305f\u3081\u306b\u306e\u307f\u4f01\u696d\u304c\u6cd5\u7684\u6240\u6709\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6a29\u5229\u306f\u3001\u9867\u5ba2\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><span style=\"color: #e575ad;\">\uff08\uff43\uff09<\/span>\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u3092\u7269\u7406\u7684\u306b\u5360\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304c\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\u53c8\u306f\u4ed6\u306e\u4f01\u696d\u304c\u5f53\u8a72\u4fbf\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u3092\u5236\u9650\u3059\u308b\u80fd\u529b\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u6b21\u306e\u5834\u5408\u3001\u7269\u7406\u7684\u5360\u6709\u304c\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<ul>\n<li>\u8cb7\u623b\u5951\u7d04\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0969\u9805\uff5e74\u9805\uff09<\/li>\n<li>\u59d4\u8a17\u8ca9\u58f2\u5951\u7d04\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0975\u9805\u300176\u9805\uff09<\/li>\n<li>\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u5951\u7d04\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0977 \u9805\uff5e79\u9805\uff09<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #e575ad;\">\uff08\uff44\uff09<\/span>\u3000\u8cc7\u7523\u306e\u6240\u6709\u306b\u4f34\u3046\u91cd\u5927\u306a\u30ea\u30b9\u30af\u3068\u7d4c\u6e08\u4fa1\u5024\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304c\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\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #e575ad;\">\uff08\uff45\uff09<\/span>\u3000\u9867\u5ba2\u304c\u8cc7\u7523\u3092\u691c\u53ce\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304c\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\u3092\u7372\u5f97\u3057\u305f\u3053\u3068\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0980\u9805\uff5e83\u9805\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9032\u6357\u5ea6\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0938\u9805\uff5e42\u9805\uff09\u3002<br \/>\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:#86271C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #86271c;\">\u2460<\/span>\u3000\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u308a\u3001\u5f53\u8a72\u9032\u6357\u5ea6\u306b\u57fa\u3065\u304d\u53ce\u76ca\u3092\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #86271c;\">\u2461<\/span>\u3000\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u5358\u4e00\u306e\u65b9\u6cd5\u3067\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u308a\u3001\u985e\u4f3c\u306e\u5c65\u884c\u7fa9\u52d9\u53ca\u3073\u72b6\u6cc1\u306b\u9996\u5c3e\u4e00\u8cab\u3057\u305f\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #86271c;\">\u2462<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u306f\u3001\u5404\u6c7a\u7b97\u65e5\u306b\u898b\u76f4\u3057\u3001\u5f53\u8a72\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\uff08\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff09\uff14\u9805\uff08\uff17\uff09\uff09\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #86271c;\">\u2463<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306e\u307f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3068\u306f\u3001\u9032\u6357\u5ea6\u3092\u9069\u5207\u306b\u898b\u7a4d\u308b\u305f\u3081\u306e\u4fe1\u983c\u6027\u306e\u3042\u308b\u60c5\u5831\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u308b\u3002\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0941\u9805\u3001121\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #86271c;\">\u2464<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u304c\u3001\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u3092\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6642\u307e\u3067\u3001\u56de\u53ce\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u8cbb\u7528\u306e\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u3002\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0942\u9805\u3001132\u9805\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u3068\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5<\/strong><\/h4>\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0938\u9805\uff09\u306e\u9069\u5207\u306a\u898b\u7a4d\u308a\u306e\u65b9\u6cd5\u306b\u306f\u3001\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u3068\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u304c\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0915\u9805\uff09\u3002<\/p>\n<p>\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u3068\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u306e\u3044\u305a\u308c\u3092\u63a1\u7528\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u6027\u8cea\u3092\u8003\u616e\u3057\u3066\u6c7a\u5b9a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0915\u9805\uff09\u3002<\/p>\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u3066\u9867\u5ba2\u306b\u652f\u914d\u3092\u79fb\u8ee2\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5f71\u97ff\u3092\u5f53\u8a72\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u306b\u53cd\u6620\u3059\u308b\u304c\u3001\u9867\u5ba2\u306b\u652f\u914d\u3092\u79fb\u8ee2\u3057\u306a\u3044\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5f71\u97ff\u306f\u5f53\u8a72\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u306b\u53cd\u6620\u3057\u306a\u3044\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0916\u9805\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5<span style=\"font-size: 12px;\">\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0917\u9805\uff5e19\u9805\u3001116\u9805\uff09<\/span><\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u306f\u3001\u73fe\u5728\u307e\u3067\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u3092\u76f4\u63a5\u7684\u306b\u898b\u7a4d\u308b\u65b9\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u73fe\u5728\u307e\u3067\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u6b8b\u308a\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u6bd4\u7387\u306b\u57fa\u3065\u304d\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\u306b\u4f7f\u7528\u3055\u308c\u308b\u6307\u6a19\u306b\u306f\u3001\u73fe\u5728\u307e\u3067\u306b\u5c65\u884c\u3092\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306e\u8abf\u67fb\u3001\u9054\u6210\u3057\u305f\u6210\u679c\u306e\u8a55\u4fa1\u3001\u9054\u6210\u3057\u305f\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u3001\u7d4c\u904e\u671f\u9593\u3001\u751f\u7523\u5358\u4f4d\u6570\u3001\u5f15\u6e21\u5358\u4f4d\u6570\u7b49\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u6642\u9593\u306b\u57fa\u3065\u304d\u56fa\u5b9a\u984d\u3092\u8acb\u6c42\u3059\u308b\u5951\u7d04\u7b49\u3001\u73fe\u5728\u307e\u3067\u306b\u5c65\u884c\u304c\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u5bfe\u3059\u308b\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u306b\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u9867\u5ba2\u304b\u3089\u53d7\u3051\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u91d1\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5<span style=\"font-size: 12px;\">\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0920\u9805\uff5e22\u9805\u3001117\u9805\uff09<\/span><\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4f7f\u7528\u3055\u308c\u305f\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u304b\u3089\u5c65\u884c\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u5145\u8db3\u3059\u308b\u307e\u3067\u306b\u4e88\u60f3\u3055\u308c\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u6bd4\u7387\u306b\u57fa\u3065\u304d\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u306b\u4f7f\u7528\u3055\u308c\u308b\u6307\u6a19\u306b\u306f\u3001\u6d88\u8cbb\u3057\u305f\u8cc7\u6e90\u3001\u767a\u751f\u3057\u305f\u52b4\u50cd\u6642\u9593\u3001\u767a\u751f\u3057\u305f\u30b3\u30b9\u30c8\u3001\u7d4c\u904e\u671f\u9593\u3001\u6a5f\u68b0\u4f7f\u7528\u6642\u9593\u7b49\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4f01\u696d\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u5c65\u884c\u671f\u9593\u3092\u901a\u3058\u3066\u5747\u7b49\u306b\u8cbb\u6d88\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u76ca\u3092\u5b9a\u984d\u3067\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u9867\u5ba2\u306b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u79fb\u8ee2\u3059\u308b\u969b\u306e\u4f01\u696d\u306e\u5c65\u884c\u3092\u63cf\u5199\u3057\u306a\u3044\u3082\u306e\u306e\u5f71\u97ff\u306f\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u306b\u53cd\u6620\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u95a2\u3059\u308b\u610f\u898b<\/strong><\/h4>\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8ad6\u70b9\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2016\/2016-0810.html\" target=\"_blank\">\u7b2c342\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff082016\u5e74\uff18\u670810\u65e5\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20160810_08.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\uff08\uff14\uff09\uff0d\uff12<\/a>\u3001\uff18\u9805\u300113\u9805\u300120\u9805\uff09\u3002<br \/>\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:#A0CA5A;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #a0ca5a;\">\u2460<\/span>\u3000\u6b21\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2017\/2017-0530.html\" target=\"_blank\">\u7b2c361\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff082017\u5e74\uff15\u670830\u65e5\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20170530_11.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\uff08\uff15\uff09\uff0d\uff13<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u96fb\u6c17\u4e8b\u696d\u7b49\u306b\u304a\u3051\u308b\u691c\u91dd\u65e5\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff42\uff09\u3000\u8f38\u9001\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308b\u5b9f\u52d9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff43\uff09\u3000\u9244\u9053\u696d\u306b\u304a\u3051\u308b\u5b9a\u671f\u4e57\u8eca\u5238\u306b\u3088\u308b\u65c5\u5ba2\u904b\u8f38\u53ce\u5165<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff44\uff09\u3000\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u5411\u3051\u30b2\u30fc\u30e0\u306e\u8ab2\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #a0ca5a;\">\u2461<\/span>\u3000\u539f\u4fa1\u56de\u53ce\u57fa\u6e96\u306e\u5408\u7406\u6027\u3078\u306e\u61f8\u5ff5\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2017\/2017-0428.html\" target=\"_blank\">359\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff082017\u5e74\uff14\u670828\u65e5\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20170428_15.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\u306e\uff08\uff14\uff09\uff0d\uff15<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #a0ca5a;\">\u2462<\/span>\u3000\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u5224\u65ad\u306e\u56f0\u96e3\u3055<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff41\uff09\u3000\u500b\u5225\u5951\u7d04\u66f8\u306b\u304a\u3051\u308b\u89e3\u7d04\u6642\u5831\u916c\u8acb\u6c42\u6a29\u306e\u8a18\u8f09\u306e\u6709\u7121\u306b\u3088\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u5236\u7d04\u304c\u751f\u3058\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u3001\u6c11\u6cd5\u306a\u3069\u56fd\u5185\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u3084\u904e\u53bb\u89e3\u7d04\u4e8b\u4f8b\u3001\u89e3\u7d04\u767a\u751f\u6642\u306e\u6c42\u511f\u65b9\u91dd\u306a\u3069\u3092\u542b\u3081\u305f\u89e3\u91c8\u304c\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u306b\u95a2\u3059\u308b\u8981\u4ef6\u306b\u3064\u3044\u3066\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u306e\u660e\u78ba\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff42\uff09\u3000\u9867\u5ba2\u4ed5\u69d8\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u958b\u767a\u3092\u5c65\u884c\u7fa9\u52d9\u3068\u60f3\u5b9a\u3059\u308b\u5834\u5408\u306b\u3001\u8acb\u8ca0\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u6c11\u6cd5641\u6761\u53ca\u3073\u6771\u4eac\u5730\u88c1\u662d\u548c60\u5e74\uff15\u670828\u65e5\u5224\u6c7a\u306b\u57fa\u3065\u304d\u3001\u307e\u305f\u6e96\u59d4\u4efb\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u6c11\u6cd5648\u6761\uff13\u9805\uff08\u59d4\u4efb\u306e\u898f\u5b9a\uff09\u53ca\u3073656\u6761\u306b\u57fa\u3065\u304d\u3001\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u306b\u95a2\u3059\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3059\u308b\u6cd5\u7684\u6839\u62e0\u304c\u3042\u308b\u3053\u3068<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u91cd\u8981\u6027\u7b49\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u91cd\u8981\u6027\u7b49\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306b\u8ff0\u3079\u308b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b21\u306e\u3082\u306e\u306b\u95a2\u3059\u308b\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u306f\u898f\u5b9a\u3055\u308c\u3066\u304a\u3089\u305a\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09157\u9805\uff09\u3001\u73fe\u884c\u306e\u65e5\u672c\u57fa\u6e96\u53c8\u306f\u65e5\u672c\u57fa\u6e96\u306b\u304a\u3051\u308b\u5b9f\u52d9\u306e\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<br \/>\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:#9883C9;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9883c9;\">\u2460<\/span>\u3000\u5272\u8ce6\u8ca9\u58f2\u306b\u304a\u3051\u308b\u5272\u8ce6\u57fa\u6e96\u306b\u57fa\u3065\u304f\u53ce\u76ca\u8a08\u4e0a\uff08<strong>\u2160<\/strong>\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff15<\/span>\u95a2\u9023\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9883c9;\">\u2461<\/span>\u3000\u9867\u5ba2\u306b\u4ed8\u4e0e\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306e\u5f15\u5f53\u91d1\u51e6\u7406\uff08<strong>\u2160<\/strong>\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span>\u95a2\u9023\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #9883c9;\">\u2462<\/span>\u3000\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\uff08<strong>\u2160<\/strong>\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/span>\u95a2\u9023\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u671f\u9593\u304c\u3054\u304f\u77ed\u3044\u5de5\u4e8b\u5951\u7d04\u53ca\u3073\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0935\u9805\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5de5\u4e8b\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u304b\u3089\u5b8c\u5168\u306b\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u6642\u70b9\u307e\u3067\u306e\u671f\u9593\u304c\u3054\u304f\u77ed\u3044\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u305b\u305a\u3001\u5b8c\u5168\u306b\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0994\u9805\u3001148\u9805\uff09\u3002<\/p>\n<p>\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3064\u3044\u3066\u3082\u3001\u5de5\u4e8b\u5951\u7d04\u306b\u6e96\u3058\u3066\u5f53\u8a72\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0995\u9805\u3001149\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8239\u8236\u306b\u3088\u308b\u904b\u9001\u30b5\u30fc\u30d3\u30b9<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0932 \u9805\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u8239\u8236\u306b\u3088\u308b\u904b\u9001\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u4e00\u822a\u6d77\u306e\u8239\u8236\u304c\u767a\u6e2f\u5730\u3092\u51fa\u767a\u3057\u3066\u304b\u3089\u5e30\u6e2f\u5730\u306b\u5230\u7740\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u304c\u901a\u5e38\u306e\u671f\u9593\uff08\u904b\u9001\u30b5\u30fc\u30d3\u30b9\u306e\u5c65\u884c\u306b\u4f34\u3046\u7a7a\u8239\u5efb\u822a\u671f\u9593\u3092\u542b\u307f\u3001\u904b\u9001\u30b5\u30fc\u30d3\u30b9\u306e\u5c65\u884c\u3092\u76ee\u7684\u3068\u3057\u306a\u3044\u8239\u8236\u306e\u79fb\u52d5\u53c8\u306f\u5f85\u6a5f\u671f\u9593\u3092\u9664\u304f\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8907\u6570\u306e\u9867\u5ba2\u306e\u8ca8\u7269\u3092\u7a4d\u8f09\u3059\u308b\u8239\u8236\u306e\u4e00\u822a\u6d77\u3092\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u5f53\u8a72\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0996\u9805\u3001150\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u51fa\u8377\u57fa\u6e96\u7b49\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0936\u9805\u53ca\u307337\u9805\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u56fd\u5185\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3001\u51fa\u8377\u6642\u304b\u3089\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u308b\u6642\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0932\u9805\uff5e34\u9805\u300136\u9805\u300137\u9805\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u6642\u70b9\u3001\u4f8b\u3048\u3070\u9867\u5ba2\u306b\u3088\u308b\u691c\u53ce\u6642\uff09\u307e\u3067\u306e\u671f\u9593\u304c\u901a\u5e38\u306e\u671f\u9593\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u51fa\u8377\u6642\u304b\u3089\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u308b\u6642\u307e\u3067\u306e\u9593\u306e\u4e00\u6642\u70b9\uff08\u4f8b\u3048\u3070\u3001\u51fa\u8377\u6642\u3084\u7740\u8377\u6642\uff09\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0997\u9805\uff09\u3002<\/p>\n<p>\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u51fa\u8377\u6642\u304b\u3089\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u308b\u6642\u307e\u3067\u306e\u671f\u9593\u304c\u901a\u5e38\u306e\u671f\u9593\u3067\u3042\u308b\u5834\u5408\u3068\u306f\u3001\u5f53\u8a72\u671f\u9593\u304c\u56fd\u5185\u306b\u304a\u3051\u308b\u51fa\u8377\u53ca\u3073\u914d\u9001\u306b\u8981\u3059\u308b\u65e5\u6570\u306b\u7167\u3089\u3057\u3066\u53d6\u5f15\u6163\u884c\u3054\u3068\u306b\u5408\u7406\u7684\u3068\u8003\u3048\u3089\u308c\u308b\u65e5\u6570\u3067\u3042\u308b\u5834\u5408\u3067\u3042\u308b\uff08\u56fd\u5185\u306b\u304a\u3051\u308b\u914d\u9001\u306b\u304a\u3044\u3066\u306f\u3001\u6570\u65e5\u9593\u7a0b\u5ea6\u306e\u53d6\u5f15\u304c\u591a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09151\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5951\u7d04\u306e\u521d\u671f\u6bb5\u968e\u306b\u304a\u3051\u308b\u539f\u4fa1\u56de\u53ce\u57fa\u6e96<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0942\u9805\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u5951\u7d04\u306e\u521d\u671f\u6bb5\u968e\u306b\u304a\u3044\u3066\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5951\u7d04\u306e\u521d\u671f\u6bb5\u968e\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u305b\u305a\u3001\u5f53\u8a72\u9032\u6357\u5ea6\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6642\u304b\u3089\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0998\u9805\u3001152\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2166\u3000\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u7b49\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u6b21\u306e\u5f71\u97ff\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u306e\u52df\u96c6\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3001\u5e73\u621028\u5e74\uff12\u6708\uff14\u65e5\uff09104\u9805\uff5e106\u9805\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u5951\u7d04\u671f\u9593\u304c\u9577\u671f\u3067\u306f\u306a\u3044\u5de5\u4e8b\u5951\u7d04\u3092\u591a\u6570\u6271\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u5de5\u4e8b\u5951\u7d04\u306b\u3064\u3044\u3066\u500b\u5225\u306b\u306f\u4e88\u7b97\u3084\u539f\u4fa1\u306b\u95a2\u3059\u308b\u7ba1\u7406\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5de5\u4e8b\u304c\u5b8c\u6210\u3057\u305f\u6642\u70b9\u3067\u306e\u53ce\u76ca\u306e\u8a8d\u8b58\u304b\u3089\u5de5\u4e8b\u306e\u9032\u6357\u306b\u5fdc\u3058\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3088\u3046\u306b\u5909\u66f4\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306e\u898b\u76f4\u3057\uff08\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u3092\u4f34\u3046\u3053\u3068\u304c\u3042\u308b\uff09\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u5c65\u884c\u306b\u3088\u308b\u4ed5\u639b\u54c1\u3092\u9867\u5ba2\u304c\u652f\u914d\u3057\u3066\u304a\u3089\u305a\u3001\u300c\u4f01\u696d\u306e\u5c65\u884c\u304c\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u4f8b\u3048\u3070\u3001\u4ed5\u639b\u54c1\uff09\u3092\u5275\u51fa\u3059\u308b\u304b\u53c8\u306f\u5897\u4fa1\u3055\u305b\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5275\u51fa\u53c8\u306f\u5897\u4fa1\u306b\u3064\u308c\u3066\u305d\u308c\u3092\u652f\u914d\u3059\u308b\u300d\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u5de5\u4e8b\u5951\u7d04\u7b49\u306b\u3064\u3044\u3066\u3001\u300c\u4f01\u696d\u306e\u5c65\u884c\u304c\u3001\u4f01\u696d\u304c\u4ed6\u306b\u8ee2\u7528\u3067\u304d\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u5275\u51fa\u305b\u305a\u3001\u304b\u3064\u3001\u4f01\u696d\u304c\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u300d\u306e\u8981\u4ef6\u306b\u57fa\u3065\u3044\u3066\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u9867\u5ba2\u4ee5\u5916\u3078\u306e\u8cc7\u7523\u306e\u8ee2\u7528\u53ef\u80fd\u6027\u53ca\u3073\u73fe\u5728\u307e\u3067\u306b\u5b8c\u4e86\u3057\u305f\u5c65\u884c\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u53d7\u3051\u308b\u5f37\u5236\u53ef\u80fd\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u4e21\u65b9\u3092\u5145\u8db3\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u304c\u56f0\u96e3\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5b58\u5728\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08IFRS15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d35\u9805\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5404\u671f\u306e\u53ce\u76ca\u306e\u91d1\u984d\u304c\u5909\u66f4\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306e\u4e88\u7b97\u7ba1\u7406\u306e\u65b9\u6cd5\u306b\u5909\u66f4\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u53ce\u76ca\u8a8d\u8b58\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066\u884c\u3046\u306e\u3067\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306f\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0914\u9805\uff08\uff15\uff09\uff09\u3002<br \/>\n\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\u3067\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u306b\u95a2\u9023\u3059\u308b\u8a2d\u4f8b\u304c\u591a\u304f\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u52d9\u306e\u9069\u7528\u306e\u969b\u306b\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n","protected":false},"author":10656,"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":[325,544,490,549,550,429],"backnumber":[1914],"series":[870],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 21:08:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/134988"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=134988"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/134988\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=134988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=134988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=134988"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=134988"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=134988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}