{"id":141650,"date":"2018-01-11T10:13:24","date_gmt":"2018-01-11T01:13:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=141650"},"modified":"2018-01-10T20:14:51","modified_gmt":"2018-01-10T11:14:51","slug":"financial-statements-article-86","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-86\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c67\u56de\u3011\uff2f\uff33\uff2a\uff22\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e\u300c\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621029\u5e7412\u670813\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c67\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\uff2f\uff33\uff2a\uff22\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621029\u5e7412\u670813\u65e5\u4ed8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2017\uff08\u5e73\u621029\uff09\u5e7411\u6708\uff19\u65e5<br \/>\n\u300c<a title=\"OSJB\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/file.swcms.net\/file\/osjb\/ja\/news\/auto_20171109414088\/pdfFile.pdf\" target=\"_blank\">\u5f53\u793e\u9023\u7d50\u5b50\u4f1a\u793e\u5f93\u696d\u54e1\u306b\u3088\u308b\u4e0d\u9069\u5207\u306a\u53d6\u5f15\u306e\u5224\u660e\u53ca\u3073\u5e73\u621030\u5e74\uff13\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\u767a\u8868\u5ef6\u671f\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u6a4b\u672c\u3000\u5e78\u5f66\uff08\u53d6\u7de0\u5f79 \u5185\u90e8\u7d71\u5236 \u7d4c\u55b6\u4f01\u753b\u62c5\u5f53\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u3000\u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u9ad9\u4e95\u3000\u7e41 \uff08\u53d6\u7de0\u5f79 \u7d4c\u7406\u8ca1\u52d9 \u7dcf\u52d9 \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u62c5\u5f53\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u4f4f\u6c5f\u3000\u6e05 \uff08\u793e\u5916\u53d6\u7de0\u5f79 \u72ec\u7acb\u5f79\u54e1\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u4e45\u7c73\u3000\u6e05\u5fe0\uff08\u5e38\u52e4\u76e3\u67fb\u5f79\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u6843\u5d0e\u3000\u6709\u6cbb\uff08\u793e\u5916\u76e3\u67fb\u5f79 \u72ec\u7acb\u5f79\u54e1 \u516c\u8a8d\u4f1a\u8a08\u58eb\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u8c37\u539f\u3000\u5e78\u4e00\uff08\u7d4c\u7406\u8ca1\u52d9\u5ba4\u9577\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u884c\u677e\u3000\u4fca\u6a39\uff08\u7d4c\u55b6\u4f01\u753b\u5ba4\u9577\uff09<br \/>\n\u30a2\u30f3\u30c0\u30fc\u30bd\u30f3\u30fb\u6bdb\u5229\u30fb\u53cb\u5e38\u6cd5\u5f8b\u4e8b\u52d9\u6240\u6240\u5c5e\u306e\u897f\u8c37\u6566\u5f01\u8b77\u58eb\u4ee5\u4e0b\uff16\u540d\u3001\uff30\uff57\uff23\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u5408\u540c\u4f1a\u793e\u4f50\u3005\u6728\u5065\u4ec1\u4ee5\u4e0b28\u540d\u304c\u3001\u8abf\u67fb\u88dc\u52a9\u8005\u3068\u3057\u3066\u8abf\u67fb\u306e\u88dc\u4f50\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px;\">2017\uff08\u5e73\u621029\uff09\u5e7410\u670812\u65e5\u304b\u308911\u670830\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u306e\u76ee\u7684\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u56fd\u7a0e\u5c40\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u305f\u3001\u4ee5\u4e0b\u306e\u4e0d\u6b63\u884c\u70ba\u306b\u4fc2\u308b\u4e8b\u5b9f\u95a2\u4fc2\u306e\u8abf\u67fb\u53ca\u3073\u985e\u4f3c\u6848\u4ef6\u306e\u6709\u7121\u306e\u8abf\u67fb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3057\u67b6\u7a7a\u53c8\u306f\u6c34\u5897\u3057\u767a\u6ce8\u3092\u884c\u3044\u3001\u305d\u306e\u67b6\u7a7a\u53c8\u306f\u6c34\u5897\u3057\u767a\u6ce8\u984d\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u3092\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u884c\u70ba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2461\u3000\u5354\u529b\u4f1a\u793e\u3067\u3042\u308b\u8a2d\u8a08\u4e8b\u52d9\u6240\u306b\u5bfe\u3057\u8a2d\u8a08\u696d\u52d9\u306e\u67b6\u7a7a\u767a\u6ce8\u3092\u884c\u3044\u3001\u305d\u306e\u67b6\u7a7a\u767a\u6ce8\u984d\u7b49\u3092\u30d7\u30fc\u30eb\u3055\u305b\u3066\u5354\u529b\u4f1a\u793e\u3078\u306e\u652f\u6255\u3044\u306b\u5145\u5f53\u3059\u308b\u884c\u70ba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2462\u3000\u5de5\u4e8b\u73fe\u5834\u3067\u767a\u751f\u3057\u305f\u30b9\u30af\u30e9\u30c3\u30d7\u7b49\u306e\u58f2\u5374\u4ee3\u91d1\u30fb\u81ea\u52d5\u8ca9\u58f2\u6a5f\u306e\u8ca9\u58f2\u624b\u6570\u6599\u306e\u7740\u670d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2463\u3000\uff30\uff23\u5de5\u6cd5\u306e\u8ca9\u58f2\u4fc3\u9032\u3092\u76ee\u7684\u3068\u3057\u305f\u55b6\u696d\u4ee3\u7406\u7b49\u3092\u884c\u3046\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8ca9\u58f2\u4fc3\u9032\u624b\u6570\u6599\u3092\u3001\u5f53\u8a72\u4f1a\u793e\u53c8\u306f\u540c\u4f1a\u793e\u304c\u6307\u5b9a\u3059\u308b\u5225\u4f1a\u793e\u306b\u5bfe\u3057\u300c\u65bd\u5de5\u56f3\u4ee3\u300d\u53c8\u306f\u300c\u8a2d\u8a08\u5916\u6ce8\u8cbb\u300d\u540d\u76ee\u3067\u652f\u6255\u3046\u884c\u70ba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2464\u3000\u5de5\u4e8b\u539f\u4fa1\u306e\u4ed8\u3051\u66ff\u3048\u884c\u70ba\uff08\u3042\u308b\u5de5\u4e8b\u306b\u8a08\u4e0a\u3059\u3079\u304d\u539f\u4fa1\u53c8\u306f\u8cbb\u7528\u3092\u4ed6\u306e\u5de5\u4e8b\u306e\u539f\u4fa1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u884c\u70ba\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u4e0a\u8a18\u4e0d\u6b63\u884c\u70ba\u304c\u884c\u308f\u308c\u305f\u539f\u56e0\u53ca\u3073\u80cc\u666f\u306e\u8abf\u67fb\u3001\u4e26\u3073\u306b\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a0e<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\uff08\u8abf\u67fb\u7d50\u679c\uff09\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2017\uff08\u5e73\u621029\uff09\u5e7412\u670813\u65e5<br \/>\n\u300c<a title=\"OSJB\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/file.swcms.net\/file\/osjb\/ja\/news\/auto_20171213435070\/pdfFile.pdf\" target=\"_blank\">\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7d50\u679c\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff2f\uff33\uff2a\uff22\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\uff2f\uff33\uff2a\uff22\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\uff2f\uff33\uff2a\uff22\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u3001\u5927\u6b63\uff18\uff081919\uff09\u5e74\u5275\u7acb\u3002\u5098\u4e0b\u306b\u3001\u5efa\u8a2d\u4e8b\u696d\u3092\u55b6\u3080\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\u53ca\u3073\u682a\u5f0f\u4f1a\u793e\u30bf\u30a4\u30b3\u30fc\u6280\u5efa\u3001\u92fc\u69cb\u9020\u7269\u4e8b\u696d\u3092\u55b6\u3080\u65e5\u672c\u6a4b\u6881\u682a\u5f0f\u4f1a\u793e\u306e\u4e09\u4e8b\u696d\u4f1a\u793e\u3092\u6709\u3059\u308b\u6301\u682a\u4f1a\u793e\u3067\u3042\u308b\u3002\u58f2\u4e0a\u9ad851,314\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca3,042\u767e\u4e07\u5186\u3001\u5f93\u696d\u54e1\u6570848\u540d\uff08\u6570\u5b57\u306f\u3044\u305a\u308c\u3082\u5e73\u621029\u5e74\uff13\u6708\u671f\uff09\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u3002\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\uff11\u90e8\u4e0a\u5834\u3002<\/p>\n<p>\u4eca\u56de\u3001\u5f93\u696d\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u304c\u767a\u899a\u3057\u305f\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u767d\u77f3\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\uff2f\uff32\uff33\uff23\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30012007\u5e7410\u6708\u3001\u30aa\u30ea\u30a8\u30f3\u30bf\u30eb\u5efa\u8a2d\u682a\u5f0f\u4f1a\u793e\u3068\u682a\u5f0f\u6703\u793e\u767d\u77f3\u304c\u5408\u4f75\u3057\u3066\u767a\u8db3\u30022011\u5e7412\u6708\u65e5\u672c\u6a4b\u6881\u682a\u5f0f\u4f1a\u793e\u3068\u7d4c\u55b6\u7d71\u5408\u3057\u3066\u3001\u73fe\u5728\u306b\u81f3\u308b\u3002\u571f\u6728\u69cb\u9020\u7269\u306e\u8a2d\u8a08\u3001\u88fd\u9020\u3001\u65bd\u5de5\u53ca\u3073\u5efa\u7bc9\u69cb\u9020\u7269\u306e\u88fd\u9020\u3001\u65bd\u5de5\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8abf\u67fb\u306b\u81f3\u308b\u7d4c\u7def<\/strong><\/h4>\n<p>2017\u5e74\uff18\u6708\u306b\u958b\u59cb\u3055\u308c\u305f\u6771\u4eac\u56fd\u7a0e\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\uff2f\uff32\uff33\uff23\u306e\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u3001\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u67b6\u7a7a\u53c8\u306f\u6c34\u5897\u3057\u767a\u6ce8\u304c\u306a\u3055\u308c\u305f\u7591\u3044\u304c\u3042\u308b\u7b49\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\uff2f\uff33\uff2a\uff22\u306f\u300110\u670812\u65e5\u306b\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3001\u56fd\u7a0e\u5c40\u306b\u3088\u308b\u6307\u6458\u4e8b\u9805\u306e\u4e8b\u5b9f\u89e3\u660e\u306e\u305f\u3081\u306b\u8abf\u67fb\u306b\u7740\u624b\u3057\u305f\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e0d\u6b63\u884c\u70ba\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u5354\u529b\u4f1a\u793e\u3068\u5171\u8b00\u3057\u305f\u5916\u6ce8\u8cbb\u306e\u6c34\u5897\u3057\u30fb\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u306e\u53d7\u9818<\/h4>\n<p>\u5143\u8acb\u4f1a\u793e\u3084\u8a2d\u8a08\u4e8b\u52d9\u6240\u3078\u306e\u63a5\u5f85\u53c8\u306f\u793e\u5185\u61c7\u89aa\u4f1a\u8cbb\u7528\u3092\u637b\u51fa\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u5354\u529b\u4f1a\u793e\u3068\u5171\u8b00\u3057\u3066\u3001\u4e0b\u8acb\u4ee3\u91d1\u306e\u6c34\u5897\u3057\u53c8\u306f\u67b6\u7a7a\u767a\u6ce8\u3092\u884c\u3044\u3001\uff2f\uff32\uff33\uff23\u304b\u3089\u5354\u529b\u4f1a\u793e\u306b\u652f\u6255\u308f\u308c\u305f\u6c34\u5897\u3057\u91d1\u984d\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u3092\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u3068\u3057\u3066\u53d7\u9818\u3057\u3066\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u67b6\u7a7a\u767a\u6ce8\u53ca\u3073\u5916\u6ce8\u8a2d\u8a08\u8cbb\u306e\u30d7\u30fc\u30eb<\/h4>\n<p>\u4e88\u7b97\u8d85\u904e\u306b\u4f34\u3046\u8a2d\u8a08\u8cbb\u306e\u5145\u586b\u306b\u95a2\u3059\u308b\u793e\u5185\u624b\u7d9a\u304d\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u672c\u6765\u3001\uff2f\uff32\uff33\uff23\u304c\u53d7\u9818\u3059\u3079\u304d\u696d\u52d9\u59d4\u8a17\u6599\u3092\u56de\u53ce\u305b\u305a\u306b\u8a2d\u8a08\u4e8b\u52d9\u6240\u306b\u30d7\u30fc\u30eb\u3055\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u53c8\u306f\u3001\u67b6\u7a7a\u306e\u8a2d\u8a08\u696d\u52d9\u3092\u767a\u6ce8\u3057\u3066\u305d\u306e\u91d1\u984d\u3092\u8a2d\u8a08\u4e8b\u52d9\u6240\u306b\u30d7\u30fc\u30eb\u3055\u305b\u3001\u5b9f\u969b\u306e\u8a2d\u8a08\u8cbb\u304c\u4e88\u7b97\u8d85\u904e\u306b\u306a\u3063\u305f\u6848\u4ef6\u767a\u751f\u6642\u306b\u3001\u30d7\u30fc\u30eb\u5206\u304b\u3089\u4e88\u7b97\u8d85\u904e\u5206\u3092\u5145\u586b\u3057\u3066\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff13\uff09\u3000\u30b9\u30af\u30e9\u30c3\u30d7\u7b49\u306e\u58f2\u5374\u4ee3\u91d1\u306e\u7740\u670d<\/h4>\n<p>\u5de5\u4e8b\u306e\u904e\u7a0b\u3067\u4e0d\u8981\u3068\u306a\u3063\u305f\u92fc\u6750\u3084\uff2f\uff32\uff33\uff23\u6240\u6709\u306e\u88c5\u7f6e\u3092\u3001\u793e\u5185\u306b\u5fc5\u8981\u306a\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u306a\u304f\u30b9\u30af\u30e9\u30c3\u30d7\u696d\u8005\u306b\u58f2\u5374\u3057\u3001\u58f2\u5374\u4ee3\u91d1\u306f\u73fe\u5834\u4f5c\u696d\u54e1\u3092\u6170\u52b4\u3059\u308b\u305f\u3081\u306e\u98f2\u98df\u306b\u5145\u3066\u305f\u308a\u3001\u500b\u4eba\u7684\u306b\u7740\u670d\u3057\u305f\u308a\u3057\u3066\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff14\uff09\u3000\u8ca9\u58f2\u624b\u6570\u6599\u306e\u4ed6\u306e\u540d\u76ee\u3067\u306e\u652f\u6255<\/h4>\n<p>\u4f1a\u793e\u66f4\u751f\u624b\u7d9a\u958b\u59cb\u5f8c\u3001\u66f4\u751f\u7ba1\u8ca1\u4eba\u304b\u3089\u3001\u4e00\u90e8\u306e\u624b\u6570\u6599\u652f\u6255\u884c\u70ba\u304c\u597d\u307e\u3057\u304f\u306a\u3044\u3068\u6307\u6458\u3055\u308c\u3001\u8ca9\u58f2\u624b\u6570\u6599\u306e\u652f\u6255\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u305f\u3081\u3001\uff30\uff23\u5de5\u6cd5\u306e\u8ca9\u58f2\u4fc3\u9032\u3092\u76ee\u7684\u3068\u3057\u305f\u55b6\u696d\u4ee3\u7406\u5e97\u306b\u5bfe\u3059\u308b\u8ca9\u58f2\u4fc3\u9032\u8cbb\u306e\u652f\u6255\u306b\u3064\u3044\u3066\u3001\u300c\u65bd\u5de5\u56f3\u4ee3\u300d\u300c\u8a2d\u8a08\u5916\u6ce8\u8cbb\u300d\u540d\u76ee\u3067\u306e\u652f\u6255\u3092\u884c\u3063\u3066\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff15\uff09\u3000\u5de5\u4e8b\u539f\u4fa1\u306e\u4ed8\u3051\u66ff\u3048<\/h4>\n<p>\u5de5\u4e8b\u6848\u4ef6\u306b\u3064\u3044\u3066\u3001\u5229\u76ca\u7387\u306b\u95a2\u3059\u308b\u76ee\u6a19\u5024\u304c\u9054\u6210\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u3001\u5354\u529b\u4f1a\u793e\u3068\u5171\u8b00\u306e\u3046\u3048\u3001\u5225\u5de5\u4e8b\u306e\u30b3\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u3066\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3055\u305b\u3001\u5de5\u4e8b\u539f\u4fa1\u306e\u4ed8\u3051\u66ff\u3048\u3092\u884c\u3063\u3066\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff16\uff09\u3000\u305d\u306e\u4ed6\u306e\u4e0d\u6b63\u884c\u70ba<\/h4>\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>\u30fb\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u9818\u53ce\u66f8\u306e\u8cb7\u53d6\u308a\u8981\u6c42<br \/>\n\u30fb\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u5fd8\u5e74\u4f1a\u7b49\u306e\u793e\u5185\u61c7\u89aa\u4f1a\u306e\u8cbb\u7528\u8ca0\u62c5\u8981\u6c42<br \/>\n\u30fb\u5354\u529b\u4f1a\u793e\u304b\u3089\u306e\u9ad8\u984d\u306a\u91d1\u92ad\u306e\u4f9b\u4e0e<br \/>\n\u30fb\u5354\u529b\u4f1a\u793e\u793e\u9577\u304b\u3089\u306e\u500b\u4eba\u7684\u501f\u5165\u308c<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e0d\u6b63\u884c\u70ba\u306e\u767a\u751f\u539f\u56e0<\/strong><\/h4>\n<p>\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\uff2f\uff32\uff33\uff23\u306b\u304a\u3051\u308b\u4e0d\u6b63\u306e\u7279\u6027\u3068\u3057\u3066\u3001\u4e0d\u6b63\u304c\u3001\u6771\u5317\u30fb\u6771\u4eac\u30fb\u540d\u53e4\u5c4b\u30fb\u5927\u962a\u30fb\u798f\u5ca1\u3067\u767a\u751f\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u304b\u3089\u3001\u5730\u57df\u7684\u306a\u767a\u751f\u7bc4\u56f2\u304c\u5e83\u304f\u3001\u307e\u305f\u3001\u73fe\u5834\u30ec\u30d9\u30eb\u3067\u500b\u5225\u30fb\u72ec\u7acb\u306b\u4e0d\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u6319\u3052\u305f\u3046\u3048\u3067\u3001\u305d\u306e\u539f\u56e0\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4e3b\u89b3\u7684\u30fb\u5c5e\u4eba\u7684\u306a\u539f\u56e0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u6b20\u5982<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u73fe\u5834\u62c5\u5f53\u8005\u3068\u5354\u529b\u4f1a\u793e\u306e\u9577\u671f\u7684\u306a\u7652\u7740\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5236\u5ea6\u7684\u30fb\u7d44\u7e54\u7684\u306a\u539f\u56e0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4ea4\u969b\u8cbb\u4e0d\u8db3\u53ca\u3073\u7d66\u4e0e\u984d\u306e\u6e1b\u5c11<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u696d\u52d9\u6a29\u9650\u30fb\u696d\u52d9\u30d5\u30ed\u30fc\u4e0a\u306e\u554f\u984c<\/p>\n<p style=\"margin-left: 15px; 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text-indent: -15px;\"><strong>\uff14\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00<\/strong><\/h4>\n<p>\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u306f\u3001\u767a\u751f\u539f\u56e0\u306b\u5bfe\u5fdc\u3057\u305f\u5f62\u3067\u3001\u6b21\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u4e3b\u89b3\u7684\u30fb\u5c5e\u4eba\u7684\u306a\u539f\u56e0<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u5411\u4e0a\u53ca\u3073\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u5354\u529b\u4f1a\u793e\u5bfe\u8c61\u306e\u5185\u90e8\u901a\u5831\u5236\u5ea6\u30fb\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6559\u80b2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u3001\u8acb\u8ca0\u5951\u7d04\u306e\u898b\u76f4\u3057\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u9069\u5207\u306a\u4eba\u4e8b\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u5236\u5ea6\u7684\u30fb\u7d44\u7e54\u7684\u306a\u539f\u56e0<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u4ea4\u969b\u8cbb\u627f\u8a8d\u30eb\u30fc\u30eb\u306e\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u7d44\u7e54\u4f53\u5236\u306e\u898b\u76f4\u3057\uff08\u672c\u793e\u53ca\u3073\u652f\u5e97\u304b\u3089\u306e\u7d71\u5236\u30fb\u727d\u5236\u6a5f\u80fd\u306e\u5f37\u5316\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u30ea\u30b9\u30af\u8a55\u4fa1\u30fb\u7ba1\u7406\u4f53\u5236\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff15\uff09\u3000\u76e3\u67fb\u6a5f\u80fd\u306e\u5f37\u5316<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u300c\u4ea4\u969b\u8cbb\u4f7f\u7528\u304c\u793e\u5185\u306b\u304a\u3044\u3066\u53b3\u3057\u304f\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6c34\u5897\u3057\u767a\u6ce8\u3092\u884c\u3063\u3066\u91d1\u54e1\u3092\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u3055\u305b\u3001\u3053\u308c\u3092\u61c7\u89aa\u4f1a\u8cbb\u7528\u306b\u5145\u5f53\u3059\u308b\u300d\u3068\u3044\u3046\u3001\u4eca\u307e\u3067\u3082\u7e70\u308a\u8fd4\u3057\u884c\u308f\u308c\u3066\u304d\u305f\u5f93\u696d\u54e1\u4e0d\u6b63\u304c\u3001\u307e\u305f\u3057\u3066\u3082\u767a\u899a\u3057\u305f\u3002<\/p>\n<p>\u306a\u305c\u3001\u4e0d\u6b63\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u7d71\u5236\u624b\u7d9a\u304c\u53d6\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u304b\u3002\u9023\u8f09\u3010\u7b2c67\u56de\u3011\u3068\u3057\u3066\u3001\u3053\u306e\u8abf\u67fb\u5831\u544a\u66f8\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u306b\u3057\u305f\u7406\u7531\u306f\u3001\u3053\u306e\u70b9\u306b\u5c3d\u304d\u308b\u3002<\/p>\n<p>\u672c\u9023\u8f09\u3067\u3082\u3001\u5f93\u696d\u54e1\u306b\u3088\u308b\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u4e8b\u4ef6\u3068\u3057\u3066\u306f\u3001<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c16\u56de\u3011\u6771\u30c6\u30af\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-22\/\" target=\"_blank\">\u6771\u30c6\u30af\u682a\u5f0f\u4f1a\u793e<\/a>\u3001<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c16\u56de\u3011\u6771\u30c6\u30af\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-22\/\" target=\"_blank\">\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef<\/a>\u3001<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c53\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u9ad8\u7530\u5de5\u696d\u6240\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621028\u5e74\uff17\u6708\uff18\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-63\/\" target=\"_blank\">\u682a\u5f0f\u4f1a\u793e\u9ad8\u7530\u5de5\u696d\u6240<\/a>\u306e\u4e8b\u4f8b\u306a\u3069\u304c\u3042\u308a\u3001\u6c7a\u3057\u3066\u3081\u305a\u3089\u3057\u3044\u4e0d\u6b63\u3068\u306f\u3044\u3048\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u3053\u3046\u3057\u305f\u540c\u696d\u4ed6\u793e\u306e\u4e8b\u4ef6\u306f\u3001\uff2f\uff33\uff2a\uff22\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u7d4c\u55b6\u9663\u306b\u3068\u3063\u3066\u300c\u4ed6\u5c71\u306e\u77f3\u300d\u3068\u306f\u306a\u3089\u306a\u304b\u3063\u305f\u3088\u3046\u3060\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6301\u682a\u4f1a\u793e\u306b\u3088\u308b\u4e8b\u696d\u4f1a\u793e\u306e\u76e3\u8996\u76e3\u7763<\/strong><\/h4>\n<p>\u4e0a\u5834\u6301\u682a\u4f1a\u793e\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u3067\u3042\u308b\u4e8b\u696d\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u6b63\u4e8b\u4ef6\u3067\u306f\u3001\u89aa\u4f1a\u793e\u306e\u793e\u5916\u53d6\u7de0\u5f79\u30fb\u793e\u5916\u76e3\u67fb\u5f79\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u8a2d\u7f6e\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p>\u89aa\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u7b49\u304c\u3001\u4e8b\u696d\u4f1a\u793e\u306e\u696d\u52d9\u57f7\u884c\u306b\u95a2\u308f\u3063\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3067\u3042\u308c\u3070\u3001\u305d\u3046\u3057\u305f\u59d4\u54e1\u4f1a\u306e\u7d44\u6210\u306b\u554f\u984c\u304c\u3042\u308b\u3068\u4e00\u6982\u306b\u306f\u8a00\u3048\u306a\u3044\u3068\u3053\u308d\u3060\u304c\u3001\uff2f\uff33\uff2a\uff22\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u7d44\u6210\u306b\u306f\u3001\u3044\u3055\u3055\u304b\u554f\u984c\u3092\u611f\u3058\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<p>\u307e\u305a\u3001\u53d6\u7de0\u5f79\u30fb\u76e3\u67fb\u5f79\u306e\u517c\u52d9\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\uff08<strong>\u3042\u307f\u304b\u3051\u3067\u793a\u3057\u305f\uff14\u540d<\/strong>\u304c\u3001\u517c\u52d9\u304c\u8a8d\u3081\u3089\u308c\u308b\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u30e1\u30f3\u30d0\u30fc\u3067\u3042\u308b\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fusei67-1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141669\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fusei67-1-3.png\" alt=\"\" width=\"1375\" height=\"1051\" \/><\/a><\/p>\n<p>\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u59d4\u54e1\u306e\u9078\u5b9a\u57fa\u6e96\u306b\u3064\u3044\u3066\u8abf\u67fb\u5831\u544a\u66f8\u306b\u306f\u30b3\u30e1\u30f3\u30c8\u304c\u306a\u3044\u305f\u3081\u3001\u4e0d\u6b63\u304c\u3042\u3063\u305f\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u57f7\u884c\u5f79\u54e1\u3067\u3082\u3042\u308b\u8abf\u67fb\u59d4\u54e1\u4f1a\u59d4\u54e1\u9577\u30fb\u59d4\u54e1\u306b\u3001\u72ec\u7acb\u6027\u3068\u4e2d\u7acb\u6027\u304c\u671f\u5f85\u3067\u304d\u306a\u3044\u3053\u3068\u306f\u8a00\u3046\u307e\u3067\u3082\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5f93\u696d\u54e1\u4e0d\u6b63\u306b\u5bfe\u3059\u308b\u8a8d\u8b58\u306e\u7518\u3055<\/strong><\/h4>\n<p>\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3093\u3067\u7b46\u8005\u304c\u6700\u3082\u9a5a\u3044\u305f\u7b87\u6240\u304c\u3001\u767a\u751f\u6e90\u306e\uff11\u3064\u3068\u3055\u308c\u3066\u3044\u308b\u300c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u6b20\u5982\u300d\u306e\u9805\u306b\u3042\u3063\u305f\uff08<a title=\"OSJB\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/file.swcms.net\/file\/osjb\/ja\/news\/auto_20171213435070\/pdfFile.pdf#page=27\" target=\"_blank\">\u5831\u544a\u66f8p.22<\/a>\uff09\u3002<\/p>\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>\uff2f\uff32\uff33\uff23\u7d4c\u55b6\u8005\u306f\u3001\u73fe\u5834\u62c5\u5f53\u8005\u306b\u3088\u3063\u3066\u6c34\u5897\u3057\u30fb\u30ad\u30c3\u30af\u30d0\u30c3\u30af\u7b49\u306e\u4e0d\u6b63\u884c\u70ba\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u81ea\u8eab\u306e\u7d4c\u9a13\u4e0a\u305d\u3082\u305d\u3082\u8a8d\u8b58\u3057\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u3001\uff2f\uff32\uff33\uff23\u306e\u4f1a\u793e\u66f4\u751f\u624b\u7d9a\u958b\u59cb\u7533\u7acb\u3066\u53ca\u3073\u305d\u308c\u306b\u4f34\u3046\u4eba\u54e1\u524a\u6e1b\u306b\u3088\u3063\u3066\u4e0d\u6b63\u3092\u884c\u3046\u3088\u3046\u306a\u5f93\u696d\u54e1\u306f\u6b8b\u3063\u3066\u3044\u306a\u3044\u3001\u3068\u306e\u6027\u5584\u8aac\u306b\u7acb\u3063\u305f\u8a8d\u8b58\u3092\u6709\u3057\u3066\u3044\u305f\u3002\u305d\u306e\u3088\u3046\u306a\u4e8b\u60c5\u304b\u3089\u3001\uff2f\uff32\uff33\uff23\u7d4c\u55b6\u8005\u306e\u30ec\u30d9\u30eb\u306b\u304a\u3044\u3066\u3001\u73fe\u5834\u62c5\u5f53\u8005\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u304c\u8d77\u3053\u308a\u5f97\u308b\u3068\u306e\u89b3\u70b9\u3092\u7ba1\u7406\u76ee\u7dda\u3068\u3057\u3066\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<\/div>\n<p>\u300c\u5f53\u793e\u306e\u793e\u54e1\u306b\u4e0d\u6b63\u3092\u50cd\u304f\u4eba\u9593\u306f\u3044\u306a\u3044\u300d\u3068\u601d\u3044\u8fbc\u3080\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5f93\u696d\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u306e\u9632\u6b62\u30fb\u65e9\u671f\u767a\u898b\u7b56\u3092\u8b1b\u3058\u306a\u3044\u3053\u3068\u306f\u601d\u8003\u505c\u6b62\u3067\u3057\u304b\u306a\u3044\u3002\uff13\u540d\u306e\u793e\u5916\u53d6\u7de0\u5f79\u3068\uff13\u540d\u306e\u793e\u5916\u76e3\u67fb\u5f79\u3092\u7f6e\u304d\u3001\u300c\u7d4c\u55b6\u306e\u76e3\u8996\u6a5f\u80fd\u306e\u9762\u3067\u306f\u5341\u5206\u306b\u6a5f\u80fd\u3059\u308b\u4f53\u5236\u304c\u6574\u3063\u3066\u3044\u308b\uff08<a title=\"OSJB\u3000\u9069\u6642\u958b\u793a\" href=\"http:\/\/file.swcms.net\/file\/osjb\/ja\/news\/auto_20170628121600_S100AD9F\/pdfFile.pdf#page=31\" target=\"_blank\">\u5e73\u621029\u5e74\uff13\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8p.31<\/a>\uff09\u300d\u3068\u81ea\u5df1\u8a55\u4fa1\u3092\u884c\u3063\u3066\u3044\u305f\uff2f\uff33\uff2a\uff22\u3067\u3042\u3063\u305f\u304c\u3001\u5f93\u696d\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u306f\u3001\u7121\u9632\u5099\u3067\u3042\u3063\u305f\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u306e\u4e2d\u3067\u3001\u300c\u7d4c\u55b6\u9663\u306e\u610f\u8b58\u6539\u9769\u300d\u3068\u3044\u3046\u9805\u76ee\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u306f\u3001\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6027\u683c\u304b\u3089\u4ed5\u65b9\u306e\u306a\u3044\u3053\u3068\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u672c\u6765\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u6700\u4e0a\u4f4d\u306b\u4f4d\u7f6e\u3059\u3079\u304d\u5bfe\u7b56\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u306b\u95a2\u3059\u308b\u9055\u548c\u611f<\/strong><\/h4>\n<p>\u4e0a\u8ff0\u3057\u305f\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u5185\u5bb9\u306f\u4e00\u822c\u7684\u306a\u3082\u306e\u3067\u3042\u3063\u305f\u304c\u3001<strong>\uff11<\/strong>\uff08\u4e3b\u89b3\u7684\u30fb\u5c5e\u4eba\u7684\u306a\u539f\u56e0\uff09\u306e\u300c\uff08\uff12\uff09\u5354\u529b\u4f1a\u793e\u5bfe\u8c61\u306e\u5185\u90e8\u901a\u5831\u5236\u5ea6\u30fb\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6559\u80b2\u300d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6c17\u306b\u306a\u3063\u305f\u70b9\u304c\u3042\u3063\u305f\u306e\u3067\u3001\u53d6\u308a\u4e0a\u3052\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u540c\u9805\u76ee\u3067\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3001\u5354\u529b\u4f1a\u793e\u304c\u7d44\u7e54\u3059\u308b\u300c\u30aa\u30ea\u767d\u5354\u529b\u4f1a\u300d\u3067\u3001\u4eca\u56de\u306e\u4e0d\u6b63\u884c\u70ba\u306e\u5185\u5bb9\u3001\uff2f\uff32\uff33\uff23\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u3001\u7f70\u5247\u898f\u5b9a\u306a\u3069\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3001\u5354\u529b\u4f1a\u793e\u3082\u5185\u90e8\u901a\u5831\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3068\u3044\u3063\u305f\u518d\u767a\u9632\u6b62\u7b56\u306f\u3001\u540c\u69d8\u306e\u4e0d\u6b63\u3092\u6291\u6b62\u3059\u308b\u3053\u3068\u306b\u306f\u52b9\u679c\u304c\u3042\u308b\u304b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u300c\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6559\u80b2\u300d\u3068\u3044\u3046\u6587\u8a00\u306f\u3001\u3044\u3055\u3055\u304b\u4e0d\u9069\u5207\u306a\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u5171\u8b00\u3055\u305b\u3089\u308c\u305f\u5354\u529b\u4f1a\u793e\u306b\u3057\u3066\u307f\u308c\u3070\u3001\u6771\u8a3c\uff11\u90e8\u4e0a\u5834\u4f01\u696d\u3068\u306e\u53d6\u5f15\u3092\u5931\u3044\u305f\u304f\u306a\u3044\u304b\u3089\u3053\u305d\u3001\u300c\u60aa\u3044\u3068\u77e5\u3063\u3066\u3044\u306a\u304c\u3089\u5354\u529b\u3059\u308b\u300d\u3053\u3068\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u305f\u308f\u3051\u3067\u3042\u308a\u3001\u81ea\u5206\u305f\u3061\u306f\u3080\u3057\u308d\u88ab\u5bb3\u8005\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u4f1a\u793e\u3082\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u304b\u3089\u3059\u308c\u3070\u3001\uff2f\uff33\uff2a\uff22\u30b0\u30eb\u30fc\u30d7\u3067\u306e\u4e0d\u6b63\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u5354\u529b\u4f1a\u793e\u306b\u5185\u90e8\u901a\u5831\u3084\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u60c5\u5831\u63d0\u4f9b\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u63d0\u8a00\u306b\u52a0\u3048\u308b\u3053\u3068\u306f\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u300c\u6559\u80b2\u300d\u3059\u3079\u304d\u306f\u3001\u300c\u5354\u529b\u4f1a\u793e\u300d\u3088\u308a\u3082\u3080\u3057\u308d\u300c\uff2f\uff33\uff2a\uff22\u30b0\u30eb\u30fc\u30d7\u306e\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u300d\u3067\u3042\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>2017\u5e74\uff18\u6708\u306b\u958b\u59cb\u3055\u308c\u305f\u6771\u4eac\u56fd\u7a0e\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\uff2f\uff32\uff33\uff23\u306e\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u3001\u5354\u529b\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u67b6\u7a7a\u53c8\u306f\u6c34\u5897\u3057\u767a\u6ce8\u304c\u306a\u3055\u308c\u305f\u7591\u3044\u304c\u3042\u308b\u7b49\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\uff2f\uff33\uff2a\uff22\u306f\u300110\u670812\u65e5\u306b\u793e\u5185\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3001\u56fd\u7a0e\u5c40\u306b\u3088\u308b\u6307\u6458\u4e8b\u9805\u306e\u4e8b\u5b9f\u89e3\u660e\u306e\u305f\u3081\u306b\u8abf\u67fb\u306b\u7740\u624b\u3057\u305f\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":[178,236,167,182,290,277],"tags":[114,343,316,126,128],"backnumber":[1927],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 17:09:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141650"}],"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=141650"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141650\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=141650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=141650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=141650"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=141650"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=141650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}