{"id":137353,"date":"2017-11-09T10:12:29","date_gmt":"2017-11-09T01:12:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=137353"},"modified":"2017-11-08T11:31:54","modified_gmt":"2017-11-08T02:31:54","slug":"revenue-article-19","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-19\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u3092\u5b66\u3076\u3000\u3010\u7b2c12\u56de\u3011\u300c\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u2461\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\u7b2c12\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\u2461\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><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-18\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u304d\u3001\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\u306e\u300c\u7279\u5b9a\u306e\u72b6\u6cc1\u53c8\u306f\u53d6\u5f15\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u300d\u306e11\u9805\u76ee\u306e\u3046\u3061\u3001\u4eca\u56de\u306f<span style=\"color: #b22222;\">\u2466<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u246a<\/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<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u8cb7\u623b\u5951\u7d04<\/strong><\/h4>\n<p>\u8cb7\u623b\u5951\u7d04\u3068\u306f\u3001\u4f01\u696d\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u540c\u4e00\u306e\u5951\u7d04\u53c8\u306f\u5225\u306e\u5951\u7d04\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u3001\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u8cb7\u3044\u623b\u3059\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u3042\u308b\u3044\u306f\u8cb7\u3044\u623b\u3059\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u6709\u3059\u308b\u5951\u7d04\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09138\u9805\uff09\u3002<!--more--><\/p>\n<p>\u8cb7\u3044\u623b\u3059\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u306f\u6b21\u306e\u3082\u306e\u304c\u3042\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:#CC6E8A;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cc6e8a;\">\u2460<\/span>\u3000\u5f53\u521d\u306b\u304a\u3044\u3066\u9867\u5ba2\u306b\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cc6e8a;\">\u2461<\/span>\u3000\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3068\u5b9f\u8cea\u7684\u306b\u540c\u4e00\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cc6e8a;\">\u2462<\/span>\u3000\u5f53\u521d\u306b\u304a\u3044\u3066\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u69cb\u6210\u90e8\u5206\u3068\u3059\u308b\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3067\u3042\u308b\u5834\u5408<\/p>\n<\/div>\n\u307e\u305f\u3001\u8cb7\u623b\u5951\u7d04\u306b\u306f\u3001\u4e00\u822c\u7684\u306b\u3001\u6b21\u306e\uff13\u3064\u306e\u5f62\u614b\u304c\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09138\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;\">\uff08\uff41\uff09<\/span>\u3000\u4f01\u696d\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u8cb7\u3044\u623b\u3059\u7fa9\u52d9\uff08\u5148\u6e21\u53d6\u5f15\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #7a453d;\">\uff08\uff42\uff09<\/span>\u3000\u4f01\u696d\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u8cb7\u3044\u623b\u3059\u6a29\u5229\uff08\u30b3\u30fc\u30eb\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #7a453d;\">\uff08\uff43\uff09<\/span>\u3000\u4f01\u696d\u304c\u9867\u5ba2\u306e\u8981\u6c42\u306b\u3088\u308a\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u8cb7\u3044\u623b\u3059\u7fa9\u52d9\uff08\u30d7\u30c3\u30c8\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5148\u6e21\u53d6\u5f15\u53c8\u306f\u30b3\u30fc\u30eb\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4f01\u696d\u304c\u5148\u6e21\u53d6\u5f15\u53c8\u306f\u30b3\u30fc\u30eb\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305f\u3068\u3048\u9867\u5ba2\u304c\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u7269\u7406\u7684\u306b\u5360\u6709\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u3082\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u80fd\u529b\u3084\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u304b\u3089\u306e\u6b8b\u308a\u306e\u4fbf\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u80fd\u529b\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u9867\u5ba2\u306f\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0969\u9805\u3001139\u9805\uff09\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0969\u9805\uff5e71\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\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u5f53\u521d\u306e\u8ca9\u58f2\u4fa1\u683c\u3088\u308a\u4f4e\u3044\u91d1\u984d\u3067\u8cb7\u3044\u623b\u3059\u5951\u7d04\u306f\u3001\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13 \u53f7\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u5f53\u521d\u306e\u8ca9\u58f2\u4fa1\u683c\u4ee5\u4e0a\u306e\u91d1\u984d\u3067\u8cb7\u3044\u623b\u3059\u5951\u7d04\u306f\u3001\u91d1\u878d\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u8cb7\u623b\u4fa1\u683c\u3092\u8ca9\u58f2\u4fa1\u683c\u3068\u6bd4\u8f03\u3059\u308b\u969b\u306b\u306f\u3001\u91d1\u5229\u76f8\u5f53\u5206\u306e\u5f71\u97ff\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u8cb7\u623b\u5951\u7d04\u3092\u91d1\u878d\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u5f15\u304d\u7d9a\u304d\u8a8d\u8b58\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u91d1\u878d\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306e\u984d\u3068\u9867\u5ba2\u306b\u652f\u6255\u3046\u5bfe\u4fa1\u306e\u984d\u3068\u306e\u5dee\u984d\u306f\u3001\u91d1\u5229\u7b49\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2465<\/span>\u3000\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u672a\u884c\u4f7f\u306e\u307e\u307e\u6d88\u6ec5\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8ca0\u50b5\u306e\u6d88\u6ec5\u3092\u8a8d\u8b58\u3057\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<\/div>\n\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=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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=58\" target=\"_blank\">\uff3b\u8a2d\u4f8b27\uff0d\uff11\uff3d<\/a> \u30b3\u30fc\u30eb\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5834\u5408\uff08\u91d1\u878d\u53d6\u5f15\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=67\" target=\"_blank\">\uff3b\u8a2d\u4f8b32\uff3d<\/a> \u6709\u511f\u652f\u7d66\u53d6\u5f15<\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30d7\u30c3\u30c8\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4f01\u696d\u304c\u9867\u5ba2\u306e\u8981\u6c42\u306b\u3088\u308a\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u5f53\u521d\u306e\u8ca9\u58f2\u4fa1\u683c\u3088\u308a\u4f4e\u3044\u4fa1\u683c\u3067\u8cb7\u3044\u623b\u3059\u7fa9\u52d9\uff08\u30d7\u30c3\u30c8\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff09\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306b\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u6a29\u5229\u3092\u884c\u4f7f\u3059\u308b\u91cd\u8981\u306a\u7d4c\u6e08\u7684\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u5224\u5b9a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0972\u9805\u3002\u8cb7\u623b\u4fa1\u683c\u3068\u8cb7\u623b\u65e5\u6642\u70b9\u3067\u306e\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4e88\u60f3\u3055\u308c\u308b\u6642\u4fa1\u3068\u306e\u95a2\u4fc2\u3084\u6a29\u5229\u304c\u6d88\u6ec5\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u7b49\u3092\u8003\u616e\u3057\u3066\u5224\u5b9a\u3059\u308b\uff09\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u9867\u5ba2\u304c\u5f53\u8a72\u6a29\u5229\u3092\u884c\u4f7f\u3059\u308b\u91cd\u8981\u306a\u7d4c\u6e08\u7684\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-top: 10px; 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>\u5f53\u8a72\u5951\u7d04\u3092\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u5f93\u3063\u3066\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u9867\u5ba2\u304c\u91cd\u8981\u306a\u7d4c\u6e08\u7684\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-top: 10px; 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>\u5f53\u8a72\u5951\u7d04\u3092\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0984\u9805\uff5e88\u9805\uff09\u3002<\/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=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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=59\" target=\"_blank\">\uff3b\u8a2d\u4f8b27\uff0d\uff12\uff3d<\/a> \u30d7\u30c3\u30c8\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5834\u5408\uff08\u30ea\u30fc\u30b9\u53d6\u5f15\uff09<\/li>\n<\/ul>\n<\/div><\/div>\n\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0973\u9805\uff5e74\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\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u8cb7\u623b\u4fa1\u683c\u304c\u5f53\u521d\u306e\u8ca9\u58f2\u4fa1\u683c\u4ee5\u4e0a\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4e88\u60f3\u3055\u308c\u308b\u6642\u4fa1\u3088\u308a\u3082\u9ad8\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5951\u7d04\u3092\u91d1\u878d\u53d6\u5f15\u3068\u3057\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0970\u9805\u3068\u540c\u69d8\u306b\u51e6\u7406\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u8cb7\u623b\u4fa1\u683c\u304c\u5f53\u521d\u306e\u8ca9\u58f2\u4fa1\u683c\u4ee5\u4e0a\u3067\u3001\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4e88\u60f3\u3055\u308c\u308b\u6642\u4fa1\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u9867\u5ba2\u304c\u6a29\u5229\u3092\u884c\u4f7f\u3059\u308b\u91cd\u8981\u306a\u7d4c\u6e08\u7684\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5951\u7d04\u3092\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0984\u9805\uff5e88\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u8cb7\u623b\u4fa1\u683c\u3092\u8ca9\u58f2\u4fa1\u683c\u3068\u6bd4\u8f03\u3059\u308b\u969b\u306b\u306f\u3001\u91d1\u5229\u76f8\u5f53\u5206\u306e\u5f71\u97ff\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u672a\u884c\u4f7f\u306e\u307e\u307e\u6d88\u6ec5\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8ca0\u50b5\u306e\u6d88\u6ec5\u3092\u8a8d\u8b58\u3057\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u59d4\u8a17\u8ca9\u58f2\u5951\u7d04<\/strong><\/h4>\n<p>\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u6700\u7d42\u9867\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306b\u3001\u8ca9\u58f2\u696d\u8005\u7b49\u306e\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u5f15\u304d\u6e21\u3059\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4ed6\u306e\u5f53\u4e8b\u8005\u304c\u305d\u306e\u6642\u70b9\u3067\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0975\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki12-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-137397\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki12-1.png\" alt=\"\" width=\"608\" height=\"129\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki12-1.png 608w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/11\/syu-ekininsiki12-1-300x63.png 300w\" sizes=\"(max-width: 608px) 100vw, 608px\" \/><\/a><\/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>\u8ca9\u58f2\u696d\u8005\u7b49\u306e\u4ed6\u306e\u5f53\u4e8b\u8005\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u59d4\u8a17\u8ca9\u58f2\u5951\u7d04\u3068\u3057\u3066\u4ed6\u306e\u5f53\u4e8b\u8005\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u306e\u5834\u5408\u3001\u4ed6\u306e\u5f53\u4e8b\u8005\u3078\u306e\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u5f15\u6e21\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0975\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u59d4\u8a17\u8ca9\u58f2\u5951\u7d04\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u6307\u6a19<\/strong><\/h4>\n<p>\u5951\u7d04\u304c\u59d4\u8a17\u8ca9\u58f2\u5951\u7d04\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u6307\u6a19\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e<span style=\"color: #00717a;\">\u2460<\/span>\u304b\u3089<span style=\"color: #00717a;\">\u2462<\/span>\u304c\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0976\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\u8ca9\u58f2\u696d\u8005\u7b49\u304c\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u9867\u5ba2\u306b\u8ca9\u58f2\u3059\u308b\u307e\u3067\u3001\u3042\u308b\u3044\u306f\u6240\u5b9a\u306e\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u307e\u3067\u3001\u4f01\u696d\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #00717a;\">\u2461<\/span>\u3000\u4f01\u696d\u304c\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u8fd4\u9084\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u3042\u308b\u3044\u306f\u7b2c\u4e09\u8005\u306b\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #00717a;\">\u2462<\/span>\u3000\u8ca9\u58f2\u696d\u8005\u7b49\u304c\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u7121\u6761\u4ef6\u306e\u7fa9\u52d9\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u3053\u3068\uff08\u305f\u3060\u3057\u3001\u8ca9\u58f2\u696d\u8005\u7b49\u306f\u9810\u3051\u91d1\u306e\u652f\u6255\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u5951\u7d04<\/strong><\/h4>\n<p>\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u5951\u7d04\u3068\u306f\u3001\u4f01\u696d\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u3064\u3044\u3066\u9867\u5ba2\u306b\u5bfe\u4fa1\u3092\u8acb\u6c42\u3057\u305f\u304c\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u307e\u3067\u4f01\u696d\u304c\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u7269\u7406\u7684\u5360\u6709\u3092\u4fdd\u6301\u3059\u308b\u5951\u7d04\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0977\u9805\uff09\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>\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u5951\u7d04\u306b\u304a\u3044\u3066\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\uff0936\u9805\u53ca\u307337\u9805\uff08\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\uff09\u306e\u5b9a\u3081\u3092\u9069\u7528\u3057\u305f\u3046\u3048\u3067\u3001\u6b21\u306e<span style=\"color: #73308c;\">\u2460<\/span>\u304b\u3089<span style=\"color: #73308c;\">\u2463<\/span>\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0978\u9805\u300179\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:#73308C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #73308c;\">\u2460<\/span>\u3000\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #73308c;\">\u2461<\/span>\u3000\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u304c\u3001\u9867\u5ba2\u306b\u5c5e\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u533a\u5206\u3057\u3066\u8b58\u5225\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #73308c;\">\u2462<\/span>\u3000\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u3064\u3044\u3066\u3001\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u7269\u7406\u7684\u306b\u79fb\u8ee2\u3059\u308b\u6e96\u5099\u304c\u6574\u3063\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #73308c;\">\u2463<\/span>\u3000\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u3064\u3044\u3066\u3001\u4f7f\u7528\u3059\u308b\u80fd\u529b\u3084\u4ed6\u306e\u9867\u5ba2\u306b\u632f\u308a\u5411\u3051\u308b\u80fd\u529b\u3092\u6709\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5c65\u884c\u7fa9\u52d9\u3078\u914d\u5206<\/strong><\/h4>\n<p>\u8acb\u6c42\u6e08\u672a\u51fa\u8377\u306e\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u8ca9\u58f2\u306b\u3088\u308b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u4e00\u90e8\u3092\u914d\u5206\u3059\u308b\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\uff08\u4f8b\u3048\u3070\u3001\u9867\u5ba2\u306e\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u5bfe\u3059\u308b\u4fdd\u7ba1\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u7fa9\u52d9\uff09\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0929\u9805\u304b\u308931\u9805\uff08\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\uff09\u306b\u5f93\u3063\u3066\u5224\u65ad\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09140\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u9867\u5ba2\u306b\u3088\u308b\u691c\u53ce<\/strong><\/h4>\n<p>\u9867\u5ba2\u306b\u3088\u308b\u691c\u53ce\u306f\u53ce\u76ca\u8a8d\u8b58\u306e\u6642\u70b9\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u91cd\u8981\u306a\u884c\u70ba\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u3082\u3001\u9867\u5ba2\u306b\u3088\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u691c\u53ce\u306f\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3053\u3068\u3092\u793a\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3057\u3066\u3044\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0980\u9805\uff09\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0980\u9805\uff5e83\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\u5951\u7d04\u306b\u304a\u3044\u3066\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u305f\u3053\u3068\u3092\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u306e\u691c\u53ce\u306f\u3001\u5f62\u5f0f\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u9867\u5ba2\u306b\u3088\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u306e\u6642\u70b9\u306b\u95a2\u3059\u308b\u5224\u65ad\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5951\u7d04\u306b\u304a\u3044\u3066\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3068\u5ba2\u89b3\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u306e\u691c\u53ce\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u3001\u9867\u5ba2\u306f\u5f53\u8a72\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u9867\u5ba2\u306b\u8a66\u7528\u76ee\u7684\u3067\u5f15\u304d\u6e21\u3057\u3001\u8a66\u7528\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u9867\u5ba2\u304c\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u7d04\u675f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u9867\u5ba2\u304c\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u691c\u53ce\u3059\u308b\u304b\u3042\u308b\u3044\u306f\u8a66\u7528\u671f\u9593\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u3001\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u5bfe\u3059\u308b\u652f\u914d\u306f\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u9867\u5ba2\u306e\u691c\u53ce\u524d\u306b\u53ce\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2<\/strong><\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u306f\u3001\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u652f\u914d\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u8fd4\u54c1\u3057\u3066\u3001\u6b21\u306e<span style=\"color: #999100;\">\u2460<\/span>\u304b\u3089<span style=\"color: #999100;\">\u2462<\/span>\u3092\u53d7\u3051\u308b\u6a29\u5229\u3092\u9867\u5ba2\u306b\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0984\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:#999100;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #999100;\">\u2460<\/span>\u3000\u9867\u5ba2\u304c\u652f\u6255\u3063\u305f\u5bfe\u4fa1\u306e\u5168\u984d\u53c8\u306f\u4e00\u90e8\u306e\u8fd4\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #999100;\">\u2461<\/span>\u3000\u9867\u5ba2\u304c\u4f01\u696d\u306b\u5bfe\u3057\u3066\u8ca0\u3046\u53c8\u306f\u8ca0\u3046\u4e88\u5b9a\u306e\u91d1\u984d\u306b\u9069\u7528\u3067\u304d\u308b\u5024\u5f15\u304d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #999100;\">\u2462<\/span>\u3000\u5225\u306e\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3078\u306e\u4ea4\u63db<\/p>\n<\/div>\n<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_11.pdf\" target=\"_blank\">\u5be9\u8b70\u4e8b\u9805\uff08\uff13\uff09\uff0d\uff16<\/a>\u3067\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u5546\u54c1\u53c8\u306f\u88fd\u54c1\uff08\u53ca\u3073\u8fd4\u91d1\u6761\u4ef6\u4ed8\u304d\u3067\u63d0\u4f9b\u3055\u308c\u308b\u4e00\u90e8\u306e\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u8ca9\u58f2\u3057\u305f\u3068\u304d\u306f\u3001\u6b21\u306e<span style=\"color: #008281;\">\u2460<\/span>\u304b\u3089<span style=\"color: #008281;\">\u2464<\/span>\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u51e6\u7406\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0985\u9805\uff5e88\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:#008281;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008281;\">\u2460<\/span>\u3000\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\uff08\u8fd4\u54c1\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u5bfe\u4fa1\u3092\u9664\u304f\uff09\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff0944\u9805\uff5e61\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008281;\">\u2461<\/span>\u3000\u8fd4\u54c1\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u305b\u305a\u3001\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u3064\u3044\u3066\u53d7\u3051\u53d6\u3063\u305f\u53c8\u306f\u53d7\u3051\u53d6\u308b\u984d\u3067\u8fd4\u91d1\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008281;\">\u2462<\/span>\u3000\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u8ca9\u58f2\u5f8c\u3001\u5404\u6c7a\u7b97\u65e5\u306b\u3001\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u53ca\u3073\u8fd4\u91d1\u8ca0\u50b5\u306e\u984d\u3092\u898b\u76f4\u3057\u3001\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306e\u984d\u3092\u5909\u66f4\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008281;\">\u2463<\/span>\u3000\u8fd4\u91d1\u8ca0\u50b5\u306e\u6c7a\u6e08\u6642\u306b\u9867\u5ba2\u304b\u3089\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u56de\u53ce\u3059\u308b\u6a29\u5229\u306b\u3064\u3044\u3066\u8cc7\u7523\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008281;\">\u2464<\/span>\u3000\u8fd4\u91d1\u8ca0\u50b5\u306e\u6c7a\u6e08\u6642\u306b\u9867\u5ba2\u304b\u3089\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u56de\u53ce\u3059\u308b\u6a29\u5229\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u8cc7\u7523\u306e\u984d\u306f\u3001\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u5f93\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\u4e88\u60f3\u3055\u308c\u308b\u56de\u53ce\u8cbb\u7528\uff08\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4fa1\u5024\u306e\u6f5c\u5728\u7684\u306a\u4e0b\u843d\u306e\u898b\u7a4d\u984d\u3092\u542b\u3080\uff09\u3092\u63a7\u9664\u3057\u3001\u5404\u6c7a\u7b97\u65e5\u306b\u5f53\u8a72\u63a7\u9664\u3057\u305f\u984d\u3092\u898b\u76f4\u3059\u3002<\/p>\n<\/div>\n\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=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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=25\" target=\"_blank\">\uff3b\u8a2d\u4f8b11\uff3d<\/a> \u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2<\/li>\n<\/ul>\n<\/div><\/div>\n\u306a\u304a\u3001\u8fd4\u54c1\u671f\u9593\u4e2d\u306b\u8fd4\u54c1\u3055\u308c\u308b\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u53d7\u3051\u5165\u308c\u308b\u305f\u3081\u306b\u5f85\u6a5f\u3059\u308b\u3068\u3044\u3046\u7d04\u675f\u306f\u3001\u8fd4\u91d1\u3092\u884c\u3046\u7fa9\u52d9\u3068\u306f\u5225\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u51e6\u7406\u3057\u306a\u3044\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff09141\u9805\uff09\u3002<br \/>\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><\/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>\u4f01\u696d\u304c\u5148\u6e21\u53d6\u5f15\u53c8\u306f\u30b3\u30fc\u30eb\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305f\u3068\u3048\u9867\u5ba2\u304c\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u7269\u7406\u7684\u306b\u5360\u6709\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u3082\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u80fd\u529b\u3084\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u304b\u3089\u306e\u6b8b\u308a\u306e\u4fbf\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u80fd\u529b\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u9867\u5ba2\u306f\u5f53\u8a72\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u9069\u7528\u6307\u91dd\uff08\u6848\uff0969\u9805\u3001139\u9805\uff09\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":[1919],"series":[870],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 01:38:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137353"}],"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=137353"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137353\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=137353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=137353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=137353"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=137353"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=137353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}