{"id":136957,"date":"2017-11-02T10:14:43","date_gmt":"2017-11-02T01:14:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=136957"},"modified":"2017-11-01T15:24:37","modified_gmt":"2017-11-01T06:24:37","slug":"revenue-article-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-18\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076\u3000\u3010\u7b2c11\u56de\u3011\u300c\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u2460\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u2460\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\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\u300c\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u300d\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\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\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u88dc\u8db3\u7684\u306a\u6307\u91dd\u3068\u306f\u5225\u306b\u3001\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u6307\u91dd\u3067\u3042\u308b\uff08121\u9805\uff09\u3002<\/p>\n<p>\u300c\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u300d\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u305f\u6b21\u306e11\u9805\u76ee\u306e\u3046\u3061\u3001\u4eca\u56de\u306f<span style=\"color: #b22222;\">\u2460<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u2465<\/span>\u307e\u3067\u3092\u3068\u308a\u3042\u3052\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\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u533a\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u9867\u5ba2\u306b\u3088\u308a\u884c\u4f7f\u3055\u308c\u306a\u3044\u6a29\u5229\uff08\u975e\u884c\u4f7f\u90e8\u5206\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306e\u9867\u5ba2\u304b\u3089\u306e\u652f\u6255<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u8cb7\u623b\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2467<\/span>\u3000\u59d4\u8a17\u8ca9\u58f2\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2468<\/span>\u3000\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2469<\/span>\u3000\u9867\u5ba2\u306b\u3088\u308b\u691c\u53ce<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246a<\/span>\u3000\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2<\/p>\n<\/div>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c<\/strong><\/h4>\n<p>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u306b\u306f\u6b21\u306e\uff12\u3064\u304c\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09122\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:#E67A99;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #e67a99;\">\u2460<\/span>\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5404\u5f53\u4e8b\u8005\u304c\u610f\u56f3\u3057\u305f\u3068\u304a\u308a\u306b\u6a5f\u80fd\u3059\u308b\u3068\u3044\u3046\u4fdd\u8a3c\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u4fdd\u8a3c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #e67a99;\">\u2461<\/span>\u3000<span style=\"color: #e67a99;\">\u2460<\/span>\u306e\u4fdd\u8a3c\u306b\u52a0\u3048\u3066\u9867\u5ba2\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u4fdd\u8a3c\uff08\u5f53\u8a72\u8ffd\u52a0\u5206\u306e\u4fdd\u8a3c\u3092\u300c\u4fdd\u8a3c\u30b5\u30fc\u30d3\u30b9\u300d\u3068\u3044\u3046\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0934\u9805\uff5e36\u9805\u3001124\u9805\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #808080; background-color: #d3d3d3; border-radius: 10px; margin-bottom: 10px;\">\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:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #800000;\"> \uff08\uff11\uff09<\/span>\u3000\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u304c\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u4fdd\u8a3c\u306e\u307f\u3067\u3042\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u6ce8\u89e318\u306b\u5b9a\u3081\u308b\u5f15\u5f53\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\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<\/p>\n<ul>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=36\" target=\"_blank\">\uff3b\u8a2d\u4f8b17\uff3d<\/a> \u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c<\/li>\n<\/ul>\n<\/div>\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:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #800000;\"> \uff08\uff12\uff09<\/span>\u3000\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u53c8\u306f\u305d\u306e\u4e00\u90e8\u304c\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u4fdd\u8a3c\u306b\u52a0\u3048\u3066\u3001\u4fdd\u8a3c\u30b5\u30fc\u30d3\u30b9\u3092\u542b\u3080\u5834\u5408<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4fdd\u8a3c\u30b5\u30fc\u30d3\u30b9\u306f\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u53d6\u5f15\u4fa1\u683c\u3092\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u53ca\u3073\u5f53\u8a72\u4fdd\u8a3c\u30b5\u30fc\u30d3\u30b9\u306b\u914d\u5206\u3059\u308b\u3002<\/p>\n<\/div>\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:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #800000;\"> \uff08\uff13\uff09<\/span>\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u304c\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u4fdd\u8a3c\u3068\u4fdd\u8a3c\u30b5\u30fc\u30d3\u30b9\u306e\u4e21\u65b9\u3092\u542b\u3080\u5834\u5408\u3067\u3001\u305d\u308c\u305e\u308c\u3092\u533a\u5206\u3057\u3066\u5408\u7406\u7684\u306b\u51e6\u7406\u3067\u304d\u306a\u3044\u3068\u304d<\/strong><\/h4>\n<p>\u4e21\u65b9\u3092\u4e00\u62ec\u3057\u3066\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u4e00\u90e8\u3092\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0962\u9805\u304b\u308970\u9805\u306b\u5f93\u3063\u3066\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<p>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u304c\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u4fdd\u8a3c\u306b\u52a0\u3048\u3066\u3001\u4fdd\u8a3c\u30b5\u30fc\u30d3\u30b9\u3092\u542b\u3080\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e<span style=\"color: #7a453d;\">\u2460<\/span>\u304b\u3089<span style=\"color: #7a453d;\">\u2462<\/span>\u306e\u8981\u56e0\u3092\u8003\u616e\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0937\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:#7A453D;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #7a453d;\">\u2460<\/span>\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u304c\u6cd5\u5f8b\u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #7a453d;\">\u2461<\/span>\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u306e\u9577\u3055<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #7a453d;\">\u2462<\/span>\u3000\u4f01\u696d\u304c\u5c65\u884c\u3092\u7d04\u675f\u3057\u3066\u3044\u308b\u4f5c\u696d\u306e\u5185\u5bb9<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u3092\u5358\u72ec\u3067\u8cfc\u5165\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0934\u9805\u304b\u308937\u9805\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u9867\u5ba2\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u3092\u5358\u72ec\u3067\u8cfc\u5165\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u304c\u500b\u5225\u306b\u4fa1\u683c\u8a2d\u5b9a\u3055\u308c\u308b\u53c8\u306f\u4ea4\u6e09\u3055\u308c\u308b\u5834\u5408\uff09\u306b\u306f\u3001\u5f53\u8a72\u4fdd\u8a3c\u306f\u5225\u500b\u306e\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0929\u9805\u304b\u308931\u9805\u306b\u5f93\u3063\u3066\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3057\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u4e00\u90e8\u3092\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0962\u9805\u304b\u308970\u9805\u306b\u5f93\u3063\u3066\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0938\u9805\u3001123\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u533a\u5206<\/strong><\/h4>\n<p>\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u533a\u5206\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u7570\u306a\u308a\u3001\u53ce\u76ca\u306e\u7dcf\u984d\u8868\u793a\u53c8\u306f\u7d14\u984d\u8868\u793a\u306b\u95a2\u4fc2\u3059\u308b\u306e\u3067\u3001\u305d\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u306e\u5224\u5b9a\u306f\u91cd\u8981\u3068\u306a\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09125\u9805\uff09\u3002<\/p>\n<p><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2016\/2016-1104.html\" target=\"_blank\">\u7b2c348\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff082016\u5e7411\u6708\uff14\u65e5\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20161104_08.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\uff08\uff13\uff09\uff0d\uff13<\/a>\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0939\u9805\u300140\u9805\u3001125\u9805\u3001127\u9805\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #4A6C77; background-color: #c9d8dd; border-radius: 10px; margin-bottom: 10px;\">\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:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\"> \uff08\uff11\uff09<\/span>\u3000\u672c\u4eba<\/strong><\/h4>\n<p style=\"margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5c65\u884c\u7fa9\u52d9<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u524d\u306b\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u652f\u914d\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u9867\u5ba2\u3068\u306e\u7d04\u675f\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u4f01\u696d\u304c\u81ea\u3089\u63d0\u4f9b\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f1a\u8a08\u51e6\u7406<\/span><\/strong><\/p>\n<p>\u5bfe\u4fa1\u306e\u7dcf\u984d\u306b\u3064\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u306e\u7dcf\u984d\u8868\u793a\uff09\u3002<\/p>\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<\/p>\n<ul>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=40\" target=\"_blank\">\uff3b\u8a2d\u4f8b19\uff3d<\/a> \u4f01\u696d\u304c\u672c\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff08\u30aa\u30d5\u30a3\u30b9\u30fb\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\uff65\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff09<\/li>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=42\" target=\"_blank\">\uff3b\u8a2d\u4f8b20\uff3d<\/a> \u4f01\u696d\u304c\u672c\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff08\u822a\u7a7a\u5238\u306e\u8ca9\u58f2\uff09<\/li>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=44\" target=\"_blank\">\uff3b\u8a2d\u4f8b21\uff3d<\/a> \u540c\u4e00\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u4f01\u696d\u304c\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u4e21\u65b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/li>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=61\" target=\"_blank\">\uff3b\u8a2d\u4f8b29\uff3d<\/a> \u5c0f\u58f2\u696d\u306b\u304a\u3051\u308b\u6d88\u5316\u4ed5\u5165\u7b49<\/li>\n<\/ul>\n<\/div>\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:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\"> \uff08\uff12\uff09<\/span>\u3000\u4ee3\u7406\u4eba<\/strong><\/h4>\n<p style=\"margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5c65\u884c\u7fa9\u52d9<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4ed6\u306e\u5f53\u4e8b\u8005\u304c\u63d0\u4f9b\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u524d\u306b\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u652f\u914d\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4ee3\u7406\u4eba\u306e\u5c65\u884c\u7fa9\u52d9\u306f\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306b\u624b\u914d\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f1a\u8a08\u51e6\u7406<\/span><\/strong><\/p>\n<p>\u5831\u916c\u53c8\u306f\u624b\u6570\u6599\u306e\u91d1\u984d\uff08\u3042\u308b\u3044\u306f\u4ed6\u306e\u5f53\u4e8b\u8005\u304c\u63d0\u4f9b\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u984d\u304b\u3089\u5f53\u8a72\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u652f\u6255\u3046\u984d\u3092\u63a7\u9664\u3057\u305f\u7d14\u984d\uff09\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u306e\u7d14\u984d\u8868\u793a\uff09\u3002<\/p>\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<\/p>\n<ul>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=38\" target=\"_blank\">\uff3b\u8a2d\u4f8b18\uff3d<\/a> \u4f01\u696d\u304c\u4ee3\u7406\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/li>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=44\" target=\"_blank\">\uff3b\u8a2d\u4f8b21\uff3d<\/a> \u540c\u4e00\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u4f01\u696d\u304c\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u4e21\u65b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/li>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=61\" target=\"_blank\">\uff3b\u8a2d\u4f8b29\uff3d<\/a> \u5c0f\u58f2\u696d\u306b\u304a\u3051\u308b\u6d88\u5316\u4ed5\u5165\u7b49<\/li>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=63\" target=\"_blank\">\uff3b\u8a2d\u4f8b30\uff3d<\/a> \u8a2d\u5099\u5de5\u4e8b\u306e\u30b3\u30b9\u30c8\u30aa\u30f3\u53d6\u5f15\uff08\u672c\u4eba\u53c8\u306f\u4ee3\u7406\u4eba\uff09<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u533a\u5206\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u306f\u3001\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u533a\u5206\u306e\u5224\u5b9a\u306b\u95a2\u3057\u3066\u3001\u591a\u304f\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u969b\u306b\u9069\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u898f\u5b9a\u306b\u6e96\u62e0\u3059\u308b\u3088\u3046\u306b\u6ce8\u610f\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0941\u9805\uff5e47\u9805\u3002<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=44\" target=\"_blank\">\uff3b\u8a2d\u4f8b21\uff3d<\/a> \u540c\u4e00\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u4f01\u696d\u304c\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u4e21\u65b9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0947\u9805\u306f\u300143\u9805\u306b\u304a\u3051\u308b\u4f01\u696d\u304c\u672c\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306e\u8a55\u4fa1\u306b\u969b\u3057\u3066\u3001\u4f01\u696d\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u524d\u306b\u652f\u914d\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e<span style=\"color: #cd853f;\">\u2460<\/span>\u304b\u3089<span style=\"color: #cd853f;\">\u2462<\/span>\u306e\u6307\u6a19\u3092\u8003\u616e\u3059\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09126\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;\">\u2460<\/span>\u3000\u4f01\u696d\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3044\u3046\u7d04\u675f\u306e\u5c65\u884c\u306b\u5bfe\u3057\u3066\u4e3b\u305f\u308b\u8cac\u4efb\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u4f8b\u3048\u3070\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306e\u4ed5\u69d8\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u4e3b\u305f\u308b\u8cac\u4efb\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u524d\u3001\u3042\u308b\u3044\u306f\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u5f8c\uff08\u4f8b\u3048\u3070\u3001\u9867\u5ba2\u304c\u8fd4\u54c1\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u5728\u5eab\u30ea\u30b9\u30af\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306e\u8a2d\u5b9a\u306b\u304a\u3044\u3066\u4f01\u696d\u304c\u88c1\u91cf\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u65e2\u5b58\u306e\u5951\u7d04\u306b\u52a0\u3048\u3066\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9867\u5ba2\u306b\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u3001\u5f53\u8a72\u5951\u7d04\u3092\u7de0\u7d50\u3057\u306a\u3051\u308c\u3070\u9867\u5ba2\u304c\u53d7\u3051\u53d6\u308c\u306a\u3044\u91cd\u8981\u306a\u6a29\u5229\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u3068\u304d\u306b\u306e\u307f\u3001\u5f53\u8a72\u30aa\u30d7\u30b7\u30e7\u30f3\u304b\u3089\u5c65\u884c\u7fa9\u52d9\u304c\u751f\u3058\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0948\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u5c06\u6765\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u79fb\u8ee2\u3059\u308b\u6642\u3001\u3042\u308b\u3044\u306f\u5f53\u8a72\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u6d88\u6ec5\u3059\u308b\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0948\u9805\uff09\u3002<\/p>\n<p><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2016\/2016-1104.html\" target=\"_blank\">\u7b2c348\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff082016\u5e7411\u6708\uff14\u65e5\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20161104_09.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\uff08\uff13\uff09\uff0d\uff14<\/a>\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0948\u9805\u300149\u9805\u3001128\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u91cd\u8981\u306a\u6a29\u5229\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3088\u308a\u3001\u9867\u5ba2\u304c\u5c5e\u3059\u308b\u5730\u57df\u3084\u5e02\u5834\u306b\u304a\u3051\u308b\u901a\u5e38\u306e\u5024\u5f15\u304d\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u5024\u5f15\u304d\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3092\u3044\u3046\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=66\" target=\"_blank\">\uff3b\u8a2d\u4f8b31\uff3d<\/a> \u4ed6\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u7121\u6599\u53c8\u306f\u5024\u5f15\u4fa1\u683c\u3067\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u306f\u3001\u8ca9\u58f2\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3001\u9867\u5ba2\u7279\u5178\u30af\u30ec\u30b8\u30c3\u30c8\u3001\u30dd\u30a4\u30f3\u30c8\u3001\u5951\u7d04\u66f4\u65b0\u30aa\u30d7\u30b7\u30e7\u30f3\u3001\u5c06\u6765\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u305d\u306e\u4ed6\u306e\u5024\u5f15\u304d\u7b49\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u9867\u5ba2\u304c\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u3001\u305d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u53cd\u6620\u3059\u308b\u4fa1\u683c\u3067\u53d6\u5f97\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u306b\u91cd\u8981\u306a\u6a29\u5229\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u65e2\u5b58\u306e\u5951\u7d04\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u914d\u5206\u305b\u305a\u3001\u9867\u5ba2\u304c\u305d\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3057\u305f\u6642\u306b\u3001\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/strong><\/h4>\n<p>\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u306f\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u6bd4\u7387\u3067\u884c\u3046\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0963\u9805\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0950\u9805\uff09\u3002<\/p>\n<p>\u8ffd\u52a0\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u76f4\u63a5\u89b3\u5bdf\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u6642\u306b\u9867\u5ba2\u304c\u5f97\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u5024\u5f15\u304d\u306b\u3064\u3044\u3066\u3001\u6b21\u306e<span style=\"color: #52bcde;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #52bcde;\">\u2461<\/span>\u306e\u8981\u7d20\u3092\u53cd\u6620\u3057\u3066\u3001\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u7a4d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0950\u9805\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=49\" target=\"_blank\">\uff3b\u8a2d\u4f8b23\uff3d<\/a> \u30ab\u30b9\u30bf\u30de\u30fc\u30fb\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\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:#52BCDE;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #52bcde;\">\u2460<\/span>\u3000\u9867\u5ba2\u304c\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3057\u306a\u304f\u3066\u3082\u901a\u5e38\u53d7\u3051\u3089\u308c\u308b\u5024\u5f15\u304d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #52bcde;\">\u2461<\/span>\u3000\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u884c\u4f7f\u3055\u308c\u308b\u53ef\u80fd\u6027<\/p>\n<\/div>\n\u306a\u304a\u3001\u5951\u7d04\u66f4\u65b0\u306b\u4fc2\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u3001\u9867\u5ba2\u304c\u5c06\u6765\u306b\u304a\u3044\u3066\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u53d6\u5f97\u3059\u308b\u91cd\u8981\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5951\u7d04\u5f53\u521d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u985e\u4f3c\u3057\u3001\u304b\u3064\u3001\u5f53\u521d\u306e\u5951\u7d04\u6761\u4ef6\u306b\u5f93\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0950\u9805\u306e\u5b9a\u3081\u306b\u57fa\u3065\u3044\u305f\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u3092\u898b\u7a4d\u3089\u305a\u3001\u63d0\u4f9b\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u4e88\u60f3\u3055\u308c\u308b\u5bfe\u4fa1\u306b\u57fa\u3065\u3044\u3066\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u5f53\u8a72\u63d0\u4f9b\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u914d\u5206\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0951\u9805\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=46\" target=\"_blank\">\uff3b\u8a2d\u4f8b22\uff3d<\/a> \u91cd\u8981\u306a\u6a29\u5229\u3092\u9867\u5ba2\u306b\u4e0e\u3048\u308b\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u66f4\u65b0\u30aa\u30d7\u30b7\u30e7\u30f3\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2016\/2016-1118.html\" target=\"_blank\">\u7b2c349\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff082016\u5e7411\u670818\u65e5\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20161118_14.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\uff08\uff14\uff09\uff0d\uff16<\/a>\u300c\u9867\u5ba2\u306e\u672a\u884c\u4f7f\u306e\u6a29\u5229\uff08\u5546\u54c1\u5238\u7b49\uff09\u300d\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306e\u9867\u5ba2\u304b\u3089\u306e\u652f\u6255<\/strong><\/h4>\n<p>\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u53c8\u306f\u305d\u306e\u524d\u5f8c\u306b\u3001\u9867\u5ba2\u306b\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u652f\u6255\u3092\u8ab2\u3059\u5834\u5408\u304c\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09130\u9805\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30b9\u30dd\u30fc\u30c4\u30af\u30e9\u30d6\u4f1a\u54e1\u5951\u7d04\u306e\u5165\u4f1a\u624b\u6570\u6599\u3001\u96fb\u6c17\u901a\u4fe1\u5951\u7d04\u306e\u52a0\u5165\u624b\u6570\u6599\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u306e\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7\u624b\u6570\u6599\u3001\u4f9b\u7d66\u5951\u7d04\u306e\u5f53\u521d\u624b\u6570\u6599\u7b49\u3067\u3042\u308b\u3002<\/p>\n<p><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2016\/2016-1118.html\" target=\"_blank\">\u7b2c349\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff082016\u5e7411\u670818\u65e5\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20161118_15.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\uff08\uff14\uff09\uff0d\uff17<\/a>\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u53c8\u306f\u305d\u306e\u524d\u5f8c\u306b\u3001\u9867\u5ba2\u304b\u3089\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u3001\u5f53\u8a72\u652f\u6255\u304c\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u5c06\u6765\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u306b\u5bfe\u3059\u308b\u3082\u306e\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0957\u9805\u300158\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:#00717A;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #00717a;\">\u2460<\/span>\u3000\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u9867\u5ba2\u304b\u3089\u306e\u652f\u6255\u304c\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5c06\u6765\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u5f53\u8a72\u5c06\u6765\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #00717a;\">\u2461<\/span>\u3000\u305f\u3060\u3057\u3001\u5951\u7d04\u66f4\u65b0\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u9867\u5ba2\u306b\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u91cd\u8981\u306a\u6a29\u5229\u3092\u9867\u5ba2\u306b\u63d0\u4f9b\u3059\u308b\u3082\u306e\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0948\u9805\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u5951\u7d04\u66f4\u65b0\u3055\u308c\u308b\u671f\u9593\u3092\u8003\u616e\u3057\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0959\u9805\u300160\u9805\u3001131\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:#7C4B8D;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #7c4b8d;\">\u2460<\/span>\u3000\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u9867\u5ba2\u304b\u3089\u306e\u652f\u6255\u304c\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u3092\u72ec\u7acb\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #7c4b8d;\">\u2461<\/span>\u3000\u5951\u7d04\u7de0\u7d50\u6d3b\u52d5\uff08\u4f8b\u3048\u3070\u3001\u5951\u7d04\u306e\u30bb\u30c3\u30c8\u30a2\u30c3\u30d7\u306b\u95a2\u3059\u308b\u6d3b\u52d5\uff09\u53c8\u306f\u5951\u7d04\u7ba1\u7406\u6d3b\u52d5\u3067\u767a\u751f\u3059\u308b\u30b3\u30b9\u30c8\u306e\u4e00\u90e8\u306b\u5145\u5f53\u3059\u308b\u305f\u3081\u306b\u3001\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u652f\u6255\u3092\u9867\u5ba2\u306b\u8981\u6c42\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u305d\u306e\u6d3b\u52d5\u304c\u5c65\u884c\u7fa9\u52d9\u3067\u306a\u3044\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff14\u9805\uff09\u5834\u5408\u306b\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u30b3\u30b9\u30c8\u306b\u57fa\u3065\u304f\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\u306b\u3088\u308a\u898b\u7a4d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0921 \u9805\u300122 \u9805\uff09\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5f53\u8a72\u6d3b\u52d5\u53ca\u3073\u95a2\u9023\u3059\u308b\u30b3\u30b9\u30c8\u306e\u5f71\u97ff\u3092\u9664\u304f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2166\u3000\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e<\/strong><\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u306b\u52a0\u3048\u3066\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u7d04\u675f\u3092\u542b\u3080\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u7a2e\u985e\u306e\u5951\u7d04\u3068\u540c\u69d8\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0929\u9805\u304b\u308931\u9805\u3092\u9069\u7528\u3057\u3066\u3001\u5f53\u8a72\u5951\u7d04\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u8b58\u5225\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09132\u9805\uff09\u3002<\/p>\n<p><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2016\/2016-1104.html\" target=\"_blank\">\u7b2c348\u56de\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\uff082016\u5e7411\u6708\uff14\u65e5\uff09\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20161104_10.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\uff08\uff13\uff09\uff0d\uff15<\/a>\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u7d04\u675f\u304c\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u4ed6\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u3068\u5225\u500b\u306e\u3082\u306e\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u7d04\u675f\u3068\u5f53\u8a72\u4ed6\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u3092\u4e00\u62ec\u3057\u3066\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0932\u9805\u304b\u308937\u9805\u3092\u9069\u7528\u3057\u3066\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u304b\u3001\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u304b\u3092\u5224\u5b9a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0961\u9805\uff09\u3002<\/p>\n<p>\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u7d04\u675f\u304c\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u4ed6\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u79fb\u8ee2\u3059\u308b\u7d04\u675f\u3068\u5225\u500b\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u5f53\u8a72\u7d04\u675f\u304c\u72ec\u7acb\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u9867\u5ba2\u306b\u4f9b\u4e0e\u3059\u308b\u969b\u306e\u300c\u4f01\u696d\u306e\u7d04\u675f\u306e\u6027\u8cea\u300d\u304c\u3001\u9867\u5ba2\u306b\u6b21\u306e<span style=\"color: #be75d8;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #be75d8;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u304b\u3092\u5224\u5b9a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0962\u9805\u300166\u9805\u3001133\u9805\uff5e135\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:#BE75D8;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #be75d8;\">\u2460<\/span>\u3000\u30e9\u30a4\u30bb\u30f3\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u5b58\u5728\u3059\u308b\u4f01\u696d\u306e\u77e5\u7684\u8ca1\u7523\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u6a29\u5229\uff1a\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=55\" target=\"_blank\">\uff3b\u8a2d\u4f8b26\uff3d<\/a> \u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u6a29\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #be75d8;\">\u2461<\/span>\u3000\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u4f9b\u4e0e\u3055\u308c\u308b\u6642\u70b9\u3067\u5b58\u5728\u3059\u308b\u4f01\u696d\u306e\u77e5\u7684\u8ca1\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\uff1a\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=51\" target=\"_blank\">\uff3b\u8a2d\u4f8b24\uff3d<\/a> \u77e5\u7684\u8ca1\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=52\" target=\"_blank\">\uff3b\u8a2d\u4f8b25\uff0d\uff12\uff3d<\/a> \u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u5225\u500b\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f01\u696d\u306e\u7d04\u675f\u306e\u6027\u8cea<\/strong><\/h4>\n<p>\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u969b\u306e\u300c\u4f01\u696d\u306e\u7d04\u675f\u306e\u6027\u8cea\u300d\u306f\u3001\u6b21\u306e<span style=\"color: #006400;\">\u2460<\/span>\u304b\u3089<span style=\"color: #006400;\">\u2462<\/span>\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304c\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u77e5\u7684\u8ca1\u7523\u306e\u5f62\u614b\u3001\u6a5f\u80fd\u6027\u53c8\u306f\u4fa1\u5024\u304c\u7d99\u7d9a\u7684\u306b\u5909\u5316\u3057\u3066\u304a\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0962\u9805\uff08\uff11\uff09\u306b\u5b9a\u3081\u308b\u4f01\u696d\u306e\u77e5\u7684\u8ca1\u7523\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u6a29\u5229\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0963\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;\">\u2460<\/span>\u3000\u30e9\u30a4\u30bb\u30f3\u30b9\u306b\u3088\u308a\u9867\u5ba2\u304c\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u77e5\u7684\u8ca1\u7523\u306b\u8457\u3057\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6d3b\u52d5\u3092\u4f01\u696d\u304c\u884c\u3046\u3053\u3068\u304c\u3001\u5951\u7d04\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u53c8\u306f\u9867\u5ba2\u306b\u3088\u308a\u5408\u7406\u7684\u306b\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3053\u3068\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0965\u9805\u3001136\u9805\u3001137\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u9867\u5ba2\u304c\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u77e5\u7684\u8ca1\u7523\u306b\u8457\u3057\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4f01\u696d\u306e\u6d3b\u52d5\u306b\u3088\u308a\u3001\u9867\u5ba2\u304c\u76f4\u63a5\u7684\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u9867\u5ba2\u304c\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u77e5\u7684\u8ca1\u7523\u306b\u8457\u3057\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4f01\u696d\u306e\u6d3b\u52d5\u306e\u7d50\u679c\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u6d3b\u52d5\u304c\u751f\u3058\u308b\u306b\u3064\u308c\u3066\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0963\u9805\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f9b\u4e0e\u3059\u308b\u969b\u306e\u4f01\u696d\u306e\u7d04\u675f\u306e\u6027\u8cea\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0962 \u9805\uff08\uff12\uff09\u306b\u5b9a\u3081\u308b\u4f01\u696d\u306e\u77e5\u7684\u8ca1\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0964\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u58f2\u4e0a\u9ad8\u53c8\u306f\u4f7f\u7528\u91cf\u306b\u57fa\u3065\u304f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/strong><\/h4>\n<p>\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u4f9b\u4e0e\u306b\u5bfe\u3057\u3066\u53d7\u3051\u53d6\u308b\u58f2\u4e0a\u9ad8\u53c8\u306f\u4f7f\u7528\u91cf\u306b\u57fa\u3065\u304f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u304c\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u307f\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u5f53\u8a72\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u304a\u3044\u3066\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u652f\u914d\u7684\u306a\u9805\u76ee\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0951\u9805\u53ca\u307352\u9805\u306e\u5b9a\u3081\u3092\u9069\u7528\u305b\u305a\u3001\u6b21\u306e<span style=\"color: #bacd31;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #bacd31;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65b9\u3067\u3001\u5f53\u8a72\u58f2\u4e0a\u9ad8\u53c8\u306f\u4f7f\u7528\u91cf\u306b\u57fa\u3065\u304f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0967\u9805\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_04.pdf#page=55\" target=\"_blank\">\uff3b\u8a2d\u4f8b26\uff3d<\/a>\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u6a29\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:#BACD31;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#bacd31;\">\u2461<\/span>\u3000\u58f2\u4e0a\u9ad8\u53c8\u306f\u4f7f\u7528\u91cf\u306b\u57fa\u3065\u304f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u304c\u914d\u5206\u3055\u308c\u3066\u3044\u308b\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\uff08\u3042\u308b\u3044\u306f\u90e8\u5206\u7684\u306b\u5145\u8db3\uff09\u3055\u308c\u308b\u6642<\/p>\n<\/div>\n\u58f2\u4e0a\u9ad8\u53c8\u306f\u4f7f\u7528\u91cf\u306b\u57fa\u3065\u304f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0967\u9805\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0947\u9805\u304b\u308952\u9805\u306e\u5b9a\u3081\uff08\u5909\u52d5\u5bfe\u4fa1\uff09\u3092\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0968\u9805\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2017\/2017-0720.html\" target=\"_blank\">\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><\/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>\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\u300c\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u300d\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u308c\u306f\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\u3092\u9069\u7528\u3059\u308b\u969b\u306e\u88dc\u8db3\u7684\u306a\u6307\u91dd\u3068\u306f\u5225\u306b\u3001\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u6307\u91dd\u3067\u3042\u308b\uff08121\u9805\uff09\u3002<br \/>\n\u300c\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u300d\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u305f\u6b21\u306e11\u9805\u76ee\u306e\u3046\u3061\u3001\u4eca\u56de\u306f\u2460\u304b\u3089\u2465\u307e\u3067\u3092\u3068\u308a\u3042\u3052\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],"backnumber":[1918],"series":[870],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 05:43:20","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/136957"}],"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=136957"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/136957\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=136957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=136957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=136957"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=136957"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=136957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}