{"id":139717,"date":"2017-12-14T10:12:39","date_gmt":"2017-12-14T01:12:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=139717"},"modified":"2017-12-14T10:37:05","modified_gmt":"2017-12-14T01:37:05","slug":"consolidated-article-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consolidated-article-31\/","title":{"rendered":"\u9023\u7d50\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u307f\u306a\u3057\u53d6\u5f97\u65e5\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9023\u7d50\u4f1a\u8a08<span style=\"font-size: 18px;\">\u3092<\/span>\u5b66\u3076<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u307f\u306a\u3057\u53d6\u5f97\u65e5\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;<br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u3053\u308c\u307e\u3067\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306f\u652f\u914d\u7372\u5f97\u65e5\u304b\u3089\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\u3002\u4ee5\u4e0b\u300c\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u652f\u914d\u7372\u5f97\u65e5\u7b49\u306b\u95a2\u3057\u3066\u3001\u307f\u306a\u3057\u53d6\u5f97\u65e5\u306e\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u308b\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u6ce8\u89e3\uff15\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u307f\u306a\u3057\u53d6\u5f97\u65e5\u306b\u95a2\u3059\u308b\u898f\u5b9a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u652f\u914d\u7372\u5f97\u65e5\u306b\u304a\u3044\u3066\u3001\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u3059\u3079\u3066\u3092\u652f\u914d\u7372\u5f97\u65e5\u306e\u6642\u4fa1\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\uff08\u5168\u9762\u6642\u4fa1\u8a55\u4fa1\u6cd5\uff09\u306b\u3088\u308a\u8a55\u4fa1\u3057\u3001\u89aa\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u3068\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u5b50\u4f1a\u793e\u306e\u8cc7\u672c\u306f\u3001\u76f8\u6bba\u6d88\u53bb\u3059\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9620\u9805\u300123\u9805\u3002\u6295\u8cc7\u3068\u8cc7\u672c\u306e\u76f8\u6bba\u6d88\u53bb\uff09\u3002<\/p>\n<p>\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\uff08\u652f\u914d\u7372\u5f97\u65e5\uff09\u304c\u5b50\u4f1a\u793e\u3068\u306a\u308b\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u3068\u540c\u4e00\u3067\u3042\u308c\u3070\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\uff08\u652f\u914d\u7372\u5f97\u65e5\uff09\u306e\u5f53\u8a72\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u5229\u7528\u3057\u3066\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308c\u3070\u3088\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5b9f\u969b\u306b\u306f\u3001\u5b50\u4f1a\u793e\u3068\u306a\u308b\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u3001\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u5f53\u8a72\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3068\u3001\u5927\u5909\u306a\u4e8b\u52d9\u8ca0\u62c5\u3092\u8981\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u307f\u306a\u3057\u53d6\u5f97\u65e5\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u6ce8\u89e3\uff15\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u6ce8\uff15\uff09 \u652f\u914d\u7372\u5f97\u65e5\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\u53c8\u306f\u58f2\u5374\u65e5\u7b49\u304c\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u4ee5\u5916\u306e\u65e5\u3067\u3042\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/strong><br \/>\n<strong>\u3000<\/strong>\u652f\u914d\u7372\u5f97\u65e5\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\u53c8\u306f\u58f2\u5374\u65e5\u7b49\u304c\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u4ee5\u5916\u306e\u65e5\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u65e5\u306e\u524d\u5f8c\u3044\u305a\u308c\u304b\u306e\u6c7a\u7b97\u65e5\u306b\u652f\u914d\u7372\u5f97\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u53c8\u306f\u58f2\u5374\u7b49\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n\u307f\u306a\u3057\u53d6\u5f97\u65e5\u306b\u3064\u3044\u3066\u306f\u3001\u304b\u3064\u3066\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u539f\u5247\u300d\u306e\u6ce8\u89e3\uff19\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\u89e3\uff19\uff09\u3000\u652f\u914d\u7372\u5f97\u65e5\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\u53c8\u306f\u58f2\u5374\u65e5\u7b49\u304c\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u4ee5\u5916\u306e\u65e5\u3067\u3042\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u7b2c\u56db\u306e\u4e8c\u306e\uff11\u53ca\u3073\uff12\u3001\u7b2c\u56db\u306e\u4e94\uff09<br \/>\n<strong>\u3000<\/strong>\u652f\u914d\u7372\u5f97\u65e5\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\u53c8\u306f\u58f2\u5374\u65e5\u7b49\u304c\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u4ee5\u5916\u306e\u65e5\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u65e5\u306e\u524d\u5f8c\u3044\u305a\u308c\u304b<span style=\"border-bottom: solid 1px #B22222;\">\u8fd1\u3044<\/span>\u6c7a\u7b97\u65e5\u306b\u652f\u914d\u7372\u5f97\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u53c8\u306f\u58f2\u5374\u7b49\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n\u5f53\u8a72\u898f\u5b9a\u306f\u3001\u5e73\u621020\u5e7412\u670826\u65e5\u306e\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u969b\u3057\u3066\u3001\u300c\u3044\u305a\u308c\u304b<span style=\"border-bottom: solid 1px #B22222;\">\u8fd1\u3044<\/span>\u6c7a\u7b97\u65e5\u300d\u304b\u3089\u300c\u3044\u305a\u308c\u304b<span style=\"border-bottom: solid 1px #B22222;\">\u306e<\/span>\u6c7a\u7b97\u65e5\u300d\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u8da3\u65e8\u306f\u3001\u5e73\u621020\u5e74\uff16\u670830\u65e5\u306b\u610f\u898b\u52df\u96c6\u3055\u308c\u305f\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8\u3078\u306e\u5bfe\u5fdc\u306b\u304a\u3044\u3066\u3001\u300c\u524d\u5f8c\u3044\u305a\u308c\u304b\u8fd1\u3044\u6c7a\u7b97\u65e5\u300d\u3068\u3059\u308b\u3068\u3001\u56db\u534a\u671f\u6c7a\u7b97\u3067\u306f\u3001\u307f\u306a\u3057\u53d6\u5f97\u65e5\u304c\u5b9f\u969b\u306e\u652f\u914d\u7372\u5f97\u65e5\u7b49\u3088\u308a\u3082\u5f8c\u308d\u306e\u6c7a\u7b97\u65e5\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u5728\u5916\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u66f8\u306e\u5165\u624b\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u306a\u3069\u306e\u5b9f\u52d9\u4e0a\u306e\u554f\u984c\u304c\u3042\u308b\u3053\u3068\u306b\u5bfe\u5fdc\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2008\/2008-0630\/comment.html\" target=\"_blank\">\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/summary_ketsugou.pdf#page=21\" target=\"_blank\">36\uff09\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u6848\u306e\u307f\u306a\u3057\u53d6\u5f97\u65e5<\/a>\u300d\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd<\/strong><\/h4>\n<p>\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff17\u53f7\u3002\u4ee5\u4e0b\u300c\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3092\u53d7\u3051\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u3001\u3088\u308a\u8a73\u7d30\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\uff17\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\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u6ce8\u89e3\uff15\u3067\u306f\u3001\u652f\u914d\u7372\u5f97\u65e5\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\u53c8\u306f\u58f2\u5374\u65e5\u7b49\u304c\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u4ee5\u5916\u306e\u65e5\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u65e5\u306e\u524d\u5f8c\u3044\u305a\u308c\u304b\u306e\u6c7a\u7b97\u65e5\u306b\u652f\u914d\u7372\u5f97\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u53c8\u306f\u58f2\u5374\u7b49\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u5834\u5408\u3001\u652f\u914d\u7372\u5f97\u65e5\u306f\u3001\u5f53\u8a72\u6c7a\u7b97\u65e5\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u3053\u306e\u5834\u5408\u306e\u6c7a\u7b97\u65e5\u306b\u306f\u56db\u534a\u671f\u6c7a\u7b97\u65e5\uff08\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\uff0916\u9805\uff09\u53c8\u306f\u4e2d\u9593\u6c7a\u7b97\u65e5\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\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3068\u307f\u306a\u3057\u305f\u65e5\u306f\u3001\u4f01\u696d\u7d50\u5408\u306e\u4e3b\u8981\u6761\u4ef6\u304c\u5408\u610f\u3055\u308c\u3066\u516c\u8868\u3055\u308c\u305f\u65e5\u4ee5\u964d\u3068\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c10\u53f7\uff09117\u9805\uff09\u3002<br \/>\n<strong>\u3000<\/strong>\u305f\u3060\u3057\u3001\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u4f01\u696d\u7d50\u5408\u306f\u3001\u73fe\u91d1\u3092\u5bfe\u4fa1\u3068\u3057\u305f\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u3088\u308a\u652f\u914d\u306e\u7372\u5f97\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\uff08\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d31\uff0d\uff12\u9805\uff09\u3001\u682a\u5f0f\u4ea4\u63db\u306a\u3069\u306e\u4f01\u696d\u7d50\u5408\u306e\u3088\u3046\u306b\u4e00\u5b9a\u306e\u6cd5\u7684\u624b\u7d9a\u3092\u8e0f\u307e\u3048\u3066\u5b9f\u65bd\u3055\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u4e4f\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u4e3b\u8981\u6761\u4ef6\u304c\u5408\u610f\u3055\u308c\u3066\u516c\u8868\u3055\u308c\u305f\u65e5\u3088\u308a\u3082\u524d\u306b\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3068\u307f\u306a\u3057\u305f\u65e5\u3092\u8a2d\u5b9a\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9023\u7d50\u5bfe\u8c61\u3068\u306a\u308b\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u307f\u306a\u3057\u53d6\u5f97\u65e5\u306f\u3001\u9023\u7d50\u5bfe\u8c61\u3068\u306a\u308b\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u7bc4\u56f2\u3068\u5bc6\u63a5\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u306f\u3001\u9023\u7d50\u5bfe\u8c61\u3068\u306a\u308b\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001\u3044\u305a\u308c\u306e\u6642\u70b9\u306b\u304a\u3044\u3066\u652f\u914d\u306e\u7372\u5f97\u53c8\u306f\u55aa\u5931\u304c\u751f\u3058\u305f\u3068\u307f\u306a\u3059\u304b\u306b\u3088\u308a\u7570\u306a\u308b\u3068\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\uff17\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\u5b50\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3068\u307f\u306a\u3057\u305f\u6642\u70b9\u4ee5\u5f8c\u9023\u7d50\u3057\u3001\u652f\u914d\u3092\u55aa\u5931\u3057\u305f\u3068\u307f\u306a\u3057\u305f\u6642\u70b9\u4ee5\u5f8c\u306f\u9023\u7d50\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5b50\u4f1a\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306f\u3001\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3068\u307f\u306a\u3057\u305f\u6642\u70b9\u3092\u958b\u59cb\u65e5\u3068\u3059\u308b\u671f\u9593\u3092\u9023\u7d50\u3057\u3001\u652f\u914d\u3092\u55aa\u5931\u3057\u305f\u3068\u307f\u306a\u3057\u305f\u6642\u70b9\u304b\u3089\u5f8c\u306e\u671f\u9593\u306f\u9023\u7d50\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; 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