{"id":144036,"date":"2018-02-22T10:14:38","date_gmt":"2018-02-22T01:14:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=144036"},"modified":"2025-09-30T09:14:33","modified_gmt":"2025-09-30T00:14:33","slug":"financial-accounting-article-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-42\/","title":{"rendered":"\u5e73\u621030\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621030\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#800080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #cc99ff;\">\u25c6<\/span>\u3000\u3000\u3000<span style=\"color: #800080;\">\u25c6<\/span>\u3000\u3000\u3000<span style=\"color: #cc99ff;\">\u25c6<\/span><strong>\u3000\u306f\u3058\u3081\u306b\u3000<\/strong><span style=\"color: #cc99ff;\">\u25c6<\/span>\u3000\u3000\u3000<span style=\"color: #800080;\">\u25c6<\/span>\u3000\u3000\u3000<span style=\"color: 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center;\">\uff0d\u5168\u4f53\u69cb\u6210\uff0d<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff11\u56de\u3011<span style=\"color: #888888;\">\uff08\u672c\u7a3f\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2160\u3000\u7a0e\u5236\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2161\u3000\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u4e8b\u696d\u306b\u304a\u3051\u308b\u904b\u55b6\u6a29\u8005\u306e\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff12\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/1\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2162\u3000\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 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-24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u7b49\u306e\u3046\u3061\u3001\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u304a\u3044\u3066\u7559\u610f\u3059\u3079\u304d\u6539\u6b63\u70b9\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u7a0e\u7387\u306e\u5909\u66f4\uff08\u56fd\u5185\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u7a0e\u7387\u306e\u5909\u66f4\uff08\u30a2\u30e1\u30ea\u30ab\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u9650\u5ea6\u984d\u53ca\u3073\u7e70\u8d8a\u671f\u9593<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff15\u3000\u7d44\u7e54\u518d\u7de8\u7a0e\u5236<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff16\u3000\u96fb\u5b50\u7533\u544a\u7fa9\u52d9\u5316<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff17\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u6ce8\uff09<\/span>\u3000\u306a\u304a\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3001\u5e73\u621030\u5e74\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u7b49\u306e\u3046\u3061\u3001\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u304a\u3044\u3066\u7559\u610f\u3059\u3079\u304d\u6539\u6b63\u70b9\u306e\u307f\u3092\u89e3\u8aac\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5168\u3066\u3092\u89e3\u8aac\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7a0e\u7387\u306e\u5909\u66f4\uff08\u56fd\u5185\uff09<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u7a0e\u306e\u7a0e\u7387\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u3002\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u5897\u7a0e\u306e\u5ef6\u671f\u306b\u4f34\u3044\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u7a0e\u306e\u7a0e\u7387\u306e\u5909\u66f4\u6642\u671f\u304c\u5ef6\u671f\u3055\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u7a0e\u306e\u7a0e\u7387\u306e\u5909\u66f4\u306f\u306a\u3044\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u7a0e\u7387<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u7387\u306f\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u308923.9\uff05\u304b\u308923.4\uff05\u3078\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f23.2\uff05\u3078\u3068\u3055\u3089\u306b\u5f15\u304d\u4e0b\u3052<\/span>\u3089\u308c\u305f\u3002<\/p>\n<p>\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u6cd5\u4eba\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-144118\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-1.png\" alt=\"\" width=\"550\" height=\"116\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-1.png 1442w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-1-300x63.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-1-1024x215.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5e73\u6210 29 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style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u5f15\u304d\u4e0a\u3052\u3082\uff12\u5e74\u534a\u5ef6\u671f<\/span>\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e10.3\uff05\u3078\u306e\u5f15\u304d\u4e0a\u3052\u306f\u3001\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/span>\u3068\u306a\u3063\u3066\u3044\u308b\u3002<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\uff13\u6708\u672b\u6c7a\u7b97\u3067\u306f\u3001\u5e73\u621032\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/span>\u3068\u306a\u308b\u3002<\/p>\n<p>\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144119\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-2.png\" alt=\"\" width=\"1476\" height=\"236\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-2.png 1476w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-2-300x47.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-2-1024x163.png 1024w\" sizes=\"(max-width: 1476px) 100vw, 1476px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5730\u65b9\u7a0e\u306e\u7a0e\u7387<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u9069\u7528\u6cd5\u4eba\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306e\u3046\u3061\u3001\u6240\u5f97\u5272\u306e\u7a0e\u7387\u306f6.0\uff05\u304b\u30893.6\uff05\u3078\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u4ed8\u52a0\u4fa1\u5024\u5272\u306e\u7a0e\u7387\u306f0.72\uff05\u304b\u30891.2\uff05\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002\u307e\u305f\u3001\u8cc7\u672c\u5272\u306e\u7a0e\u7387\u306f0.3\uff05\u304b\u30890.5\uff05\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u666e\u901a\u6cd5\u4eba\u306e\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a93.5\uff05\u304b\u3089414.2\uff05\u3078\u5f15\u304d\u4e0a\u3052\u3001\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u5ec3\u6b62\u5f8c\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u304c\u305d\u306e\u5206\u3001\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u5e02\u753a\u6751\u6c11\u7a0e\uff09\u306e\u6cd5\u4eba\u7a0e\u5272\u306e\u7a0e\u7387\u304c\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e\u30673.2\uff05\u304b\u30891.0\uff05\u3078\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u306f9.7\uff05\u304b\u30896.0\uff05\u3078\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u3068\u540c\u69d8\u306b\u3001\u5730\u65b9\u7a0e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u5ec3\u6b62\u53ca\u3073\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\u306f\u3001\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/span>\u3068\u306a\u3063\u3066\u3044\u308b\u3002<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\uff13\u6708\u672b\u6c7a\u7b97\u3067\u306f\u3001\u5e73\u621032\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089<\/span>\u3068\u306a\u308b\u3002<\/p>\n<p>\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u5730\u65b9\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-3-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144120\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-3-2.png\" alt=\"\" width=\"2078\" height=\"1648\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>\u3053\u3053\u307e\u3067\u306e\u89e3\u8aac\u306e\u3068\u304a\u308a\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u7a0e\u7387\u306f\u5909\u66f4\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u3067\u4f7f\u7528\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3082\u524d\u671f\u3068\u540c\u69d8\u306e\u7a0e\u7387\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u5177\u4f53\u7684\u306a\u7a0e\u7387\u306f\u3001\u4e0b\u8a18\u306e\u8a2d\u4f8b\u2460\u2461\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u3008\u8a2d\u4f8b\u2460\u3009<\/p>\n<\/div>\n\u5f53\u793e\u306f\u3001\u6771\u4eac\u90fd\u306b\u672c\u793e\u304c\u3042\u308a\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u9069\u7528\u6cd5\u4eba<\/span>\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144121\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-4.png\" alt=\"\" width=\"1958\" height=\"964\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-4.png 1958w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-4-300x147.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-4-1024x504.png 1024w\" sizes=\"(max-width: 1958px) 100vw, 1958px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u3008\u8a2d\u4f8b\u2461\u3009<\/p>\n<\/div>\n\u5f53\u793e\u306f\u3001\u6771\u4eac\u90fd\u306b\u672c\u793e\u304c\u3042\u308a\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u9069\u7528\u5916\u6cd5\u4eba<\/span>\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u7a0e\u7387\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-5-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-144122\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-5-2.png\" alt=\"\" width=\"1972\" height=\"890\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7a0e\u7387\u306e\u5909\u66f4\uff08\u30a2\u30e1\u30ea\u30ab\uff09<\/strong><\/h4>\n<p>\u30a2\u30e1\u30ea\u30ab\u306b\u304a\u3044\u3066\u30012017\u5e7412\u670822\u65e5\u306b\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u304c\u6210\u7acb\u3057\u3001\u6cd5\u4eba\u7a0e\u7387\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7a0e\u5236\u6539\u6b63\u524d\u306f\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u306615\uff05\u304b\u308935\uff05\u306e\u7d2f\u9032\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u304c\u30012018\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306e\u9023\u90a6\u6cd5\u4eba\u7a0e\u7387\u306f\u3001<span style=\"text-decoration: underline;\">\u4e00\u5f8b21\uff05\u306b\u5f15\u304d\u4e0b\u3052<\/span>\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u9023\u90a6\u6cd5\u4eba\u7a0e\u7387\u5f15\u304d\u4e0b\u3052\u306e\u9069\u7528\u958b\u59cb\u65e5\u304c\u8ab2\u7a0e\u5e74\u5ea6\u306e\u9014\u4e2d\u3068\u306a\u308b\u5834\u5408\u3001\u65b0\u65e7\u306e\u7a0e\u7387\u306e\u52a0\u91cd\u5e73\u5747\u306b\u3088\u308a\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3057\u305f\u304c\u3063\u3066\u30012018\u5e74\uff13\u6708\u671f\u306e\u5834\u5408\u30012017\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892017\u5e7412\u670831\u65e5\u307e\u3067\u304c\u65e7\u7a0e\u7387\uff0835\uff05<span style=\"font-size: 12px; color: #ff0000;\">\uff08\u203b\uff09<\/span>\uff09\u30012018\u5e74\uff11\u6708\uff11\u65e5\u304b\u30892018\u5e74\uff13\u670831\u65e5\u307e\u3067\u306f\u65b0\u7a0e\u7387\uff0821\uff05\uff09\u3068\u306a\u308b\u305f\u3081\u3001\u65e5\u6570\u6309\u5206\u3057\u305f\u7a0e\u7387\u306f\u300131.55\uff05\uff08\uff1d35\uff05\u00d7275\u65e5\u00f7365\u65e5\uff0b21\uff05\u00d790\u65e5\u00f7365\u65e5\uff09\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3053\u3053\u3067\u306f\u3001\u6700\u9ad8\u7a0e\u738735\uff05\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3068\u4eee\u5b9a\u3057\u3066\u7b97\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-144124\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-6.png\" alt=\"\" width=\"550\" height=\"139\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-6.png 1144w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-6-300x75.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-6-1024x258.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>\u9023\u90a6\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u304d\u4e0b\u3052\u306b\u3088\u308a\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u3067\u4f7f\u7528\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3082\u4f4e\u4e0b\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u53d6\u308a\u5d29\u3057\u304c\u767a\u751f<\/span>\u3059\u308b\u3002\u7279\u306b\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u53d6\u308a\u5d29\u3057\u304c\u591a\u304f\u767a\u751f\u3059\u308b\u5834\u5408\u3001\u53d6\u308a\u5d29\u3057\u306e\u5206\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304c\u6e1b\u5c11\u3059\u308b\u305f\u3081\u3001\u6ce8\u610f\u3055\u308c\u305f\u3044\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u9650\u5ea6\u984d\u53ca\u3073\u7e70\u8d8a\u671f\u9593<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6bb5\u968e\u7684\u5f15\u304d\u4e0b\u3052\u53ca\u3073\u7e70\u8d8a\u671f\u9593\u306e\u5ef6\u9577\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3057\u3066\u6539\u6b63\u306f\u306a\u3044\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u9650\u5ea6\u984d<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/span>\u3067\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u9650\u5ea6\u984d\u304c\u7e70\u8d8a\u63a7\u9664\u524d\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">50\uff05\u76f8\u5f53\u984d\u304b\u308955\uff05\u76f8\u5f53\u984d\u3078\u5f15\u304d\u4e0a\u3052<\/span>\u3089\u308c\u305f\u3002\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u5909\u66f4\u306f50\uff05\u76f8\u5f53\u984d\u306e\u307e\u307e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u9650\u5ea6\u984d\u306f\u3001\u7e70\u8d8a\u63a7\u9664\u524d\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e100\uff05\u76f8\u5f53\u984d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 30px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u3068\u306f\u3001<span style=\"color: #008000;\">\u2460<\/span>\u666e\u901a\u6cd5\u4eba\uff08\u6295\u8cc7\u6cd5\u4eba\u3001\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u53ca\u3073\u53d7\u8a17\u6cd5\u4eba\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u3001<span style=\"text-decoration: underline;\">\u8cc7\u672c\u91d1\u306e\u984d\u3082\u3057\u304f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b<\/span>\u3067\u3042\u308b\u3082\u306e\uff08<span style=\"text-decoration: underline;\">100\uff05\u5b50\u6cd5\u4eba\u7b49\u306f\u9664\u304f<\/span>\uff09\u53c8\u306f\u8cc7\u672c\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\u3082\u306e\u3001<span style=\"color: #008000;\">\u2461<\/span>\u516c\u76ca\u6cd5\u4eba\u7b49\u3001<span style=\"color: #008000;\">\u2462<\/span>\u5354\u540c\u7d44\u5408\u7b49\u3001<span style=\"color: #008000;\">\u2463<\/span>\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u3092\u3044\u3046\u3002<br \/>\n<strong>\u3000<\/strong>100\uff05\u5b50\u6cd5\u4eba\u7b49\u3068\u306f\u3001<span style=\"color: #ff6600;\">\u2460<\/span><span style=\"text-decoration: underline;\">\u8cc7\u672c\u91d1\u306e\u984d\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba<\/span>\u53c8\u306f\u76f8\u4e92\u4f1a\u793e\u7b49\uff08\u4ee5\u4e0b\u3001\u3053\u308c\u3089\u3092\u4f75\u305b\u3066\u300c\u5927\u6cd5\u4eba\u300d\u3068\u3044\u3046\uff09<span style=\"text-decoration: underline;\">\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2<\/span>\uff08\u4e00\u306e\u8005\u304c\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3059\u308b\u95a2\u4fc2\uff09<span style=\"text-decoration: underline;\">\u304c\u3042\u308b\u666e\u901a\u6cd5\u4eba<\/span>\u3001<span style=\"color: #ff6600;\">\u2461<\/span><span style=\"text-decoration: underline;\">\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u8907\u6570\u306e\u5927\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u666e\u901a\u6cd5\u4eba<\/span>\u3092\u3044\u3046\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9593<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u6b20\u640d\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u7e70\u8d8a\u671f\u9593\u304c<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\uff19\u5e74\u304b\u308910\u5e74\u306b\u5ef6\u9577<\/span>\u3055\u308c\u305f\u3002<\/p>\n<p>\u5f53\u8a72\u6539\u6b63\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u4ee5\u5916\u306e\u6cd5\u4eba\u53ca\u3073\u4e2d\u5c0f\u6cd5\u4eba\u3068\u3082\u306b\u3001\u540c\u69d8\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u5185\u5bb9\u3092\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-7.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144123\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-7.png\" alt=\"\" width=\"1184\" height=\"264\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-7.png 1184w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-7-300x66.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-7-1024x228.png 1024w\" sizes=\"(max-width: 1184px) 100vw, 1184px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3057\u3066\u5909\u66f4\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3082\u524d\u671f\u3068\u540c\u69d8\u306b\u691c\u8a0e\u3059\u308c\u3070\u3088\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577<\/strong><\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u307e\u3067\u306f\u3001\uff13\u6708\u672b\u6c7a\u7b97\u306e\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u539f\u5247\u300c\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u300d\u3067\u3001\u5ef6\u9577\u7279\u4f8b\u3067\uff11\u30f6\u6708\u5ef6\u9577\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\uff16\u6708\u672b\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u6cd5\u4eba\u304c\u591a\u304b\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u682a\u5f0f\u7dcf\u4f1a\u306e\u8b70\u6848\u306e\u691c\u8a0e\u3084\u5bfe\u8a71\u3092\u884c\u3046\u305f\u3081\u306e\u5341\u5206\u306a\u671f\u9593\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u304c\u3001\u4ee5\u4e0b\u306e\u2460\u53ca\u3073\u2461\u306e\u5834\u5408\u306b\u306f\u3001\u5b9a\u6b3e\u7b49\u306e\u5b9a\u3081\u306e\u5185\u5bb9\u3092\u52d8\u6848\u3057\u3066\uff14\u30f6\u6708\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u5185<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u304a\u3044\u3066\u7a0e\u52d9\u7f72\u9577\u304c\u6307\u5b9a\u3059\u308b\u6708\u6570\u306e\u671f\u9593\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u7f6e\u3044\u3066\u3044\u308b<\/span>\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5b9a\u6b3e\u7b49\u306e\u5b9a\u3081\u306b\u3088\u308a\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u306b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u3064\u3044\u3066\u306e\u5b9a\u6642\u7dcf\u4f1a\u304c\u62db\u96c6\u3055\u308c\u306a\u3044\u5e38\u6cc1\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b<\/span>\u5834\u5408<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff09<\/span>\u3000\u539f\u5247\u306e\u63d0\u51fa\u671f\u9650\u3067\u3042\u308b\u300c\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u300d\u3092\u8d77\u70b9\u306b\u300c\u6700\u5927\u300d\uff14\u30f6\u6708\u5ef6\u9577\u3057\u305f\uff19\u670830\u65e5\u307e\u3067\u306e\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u306a\u304a\u3001\u540c\u69d8\u306b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3082\u6700\u5927\u3067\uff19\u670830\u65e5\u307e\u3067\u306e\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>\u9069\u7528\u6642\u671f\u3084\u624b\u7d9a\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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:#333399;\">\n\t\t<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u9069\u7528\u6642\u671f<\/span><br \/>\n\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u3088\u308a\u65bd\u884c<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u63d0\u51fa\u5148<\/span><span style=\"font-size: 12px; color: #ff0000;\">\uff08\u203b\uff09<\/span><br \/>\n\u6cd5\u4eba\u7a0e\uff1a\u7d0d\u7a0e\u5730\u306e\u6240\u7ba1\u7a0e\u52d9\u7f72\u9577<br \/>\n\u4e8b\u696d\u7a0e\uff1a\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u63d0\u51fa\u66f8\u985e<\/span><br \/>\n<span style=\"color: #333399;\">\u3010\u5fc5\u9808\u3011<\/span>\u30fb\u30fb\u30fb\u5b9a\u6b3e\u7b49\u306e\u5199\u3057<br \/>\n<span style=\"color: #333399;\">\u3010\u5b9a\u6b3e\u7b49\u306e\u5185\u5bb9\u306e\u307f\u3067\u306f\u6c7a\u7b97\u65e5\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u306b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u304c\u958b\u50ac\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u5834\u5408\u3084\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u62db\u96c6\u6708\u30fb\u65e5\u304c\u7279\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u3011<\/span>\u30fb\u30fb\u30fb\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u62db\u96c6\u6708\u30fb\u65e5\u3068\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u8ffd\u52a0\u66f8\u985e\uff08\u53ec\u96c6\u6642\u671f\u306b\u95a2\u3059\u308b\u5b9a\u6b3e\u5909\u66f4\u8b70\u6848\u30fb\u7406\u7531\u304c\u63b2\u8f09\u3055\u308c\u305f\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u5831\u544a\u66f8\u3001\u62db\u96c6\u6708\u3092\u6c7a\u8b70\u3057\u305f\u53d6\u7de0\u5f79\u4f1a\u7b49\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u63d0\u51fa\u671f\u9650<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5358\u4f53\u306e\u7d0d\u7a0e\u306e\u5834\u5408\uff1a\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9023\u7d50\u7d0d\u7a0e\u306e\u5834\u5408\uff1a\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u7533\u8acb\u3059\u308b\u5834\u5408\u3001\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u65e5\u306e\u7fcc\u65e5\u304b\u308945\u65e5\u4ee5\u5185<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff09<\/span>\u3000\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u3067\u671f\u9650\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\u540c\u69d8\u306b\u8a8d\u3081\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u3088\u308a\u516c\u8868\u306e\u300c\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u70b9\u300d\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/press\/2017\/04\/20170418004\/20170418004.html\" target=\"_blank\" rel=\"noopener\">\u300c\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u70b9\u300d\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n\u5f53\u8a72\u6539\u6b63\u306b\u3088\u308a\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u6642\u671f\u3092\uff17\u6708\u3001\uff18\u6708\u3001\uff19\u6708\u306b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u3001\u76e3\u67fb\u6642\u9593\u306e\u78ba\u4fdd\u3084\u682a\u4e3b\u7dcf\u4f1a\u306e\u96c6\u4e2d\u958b\u50ac\u306e\u7de9\u548c\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u4e0a\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306f\u3001\u6bce\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u5f8c\u4e00\u5b9a\u306e\u6642\u671f\u306b\u62db\u96c6\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u4f1a\u793e\u6cd5296\u2460\uff09\u305f\u3081\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u5f8c\uff13\u30f6\u6708\u4ee5\u5185\u306b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u62db\u96c6\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u5b9a\u6b3e\u3067\u57fa\u6e96\u65e5\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u3001\u57fa\u6e96\u65e5\u304b\u3089\u682a\u4e3b\u7dcf\u4f1a\u307e\u3067\u306e\u671f\u9593\u306f\u3001\uff13\u30f6\u6708\u4ee5\u5185\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u4f1a\u793e\u6cd5124\u2461\u3001454\u2460\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"text-decoration: underline;\">\u5b9a\u6b3e\u3067\u57fa\u6e96\u65e5\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u6642\u671f\u306b\u5408\u308f\u305b\u3066\u3001\u5b9a\u6b3e\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u5834\u4f1a\u793e\u7b49\u306e\u5834\u5408\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u3042\u308b\u305f\u3081\u3001\u5f53\u8a72\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3082\u8003\u616e\u3057\u3066\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7d44\u7e54\u518d\u7de8\u7a0e\u5236<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6539\u6b63\u304c\u3042\u308b\u3002\u306a\u304a\u3001\u9069\u7528\u6642\u671f\u306f\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u9593\u3067\u884c\u308f\u308c\u308b\u5f53\u521d\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306e\u5f8c\u306b\u9069\u683c\u682a\u5f0f\u5206\u914d\u3092\u884c\u3046\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5f53\u521d\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306e\u5f8c\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u9593\u3067\u5f93\u696d\u8005\u53c8\u306f\u4e8b\u696d\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u7121\u5bfe\u4fa1\u7d44\u7e54\u518d\u7de8\u6210\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3068\u306a\u308b\u985e\u578b\u306e\u898b\u76f4\u3057<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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underline;\">\u5358\u72ec\u65b0\u8a2d\u73fe\u7269\u51fa\u8cc7<\/span>\u306b\u304a\u3051\u308b\u9069\u683c\u8981\u4ef6\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u8981\u4ef6\u306f\u3001\u305d\u306e\u9069\u683c\u682a\u5f0f\u5206\u914d\u306e<span style=\"text-decoration: underline;\">\u76f4\u524d\u306e\u6642\u307e\u3067<\/span>\u306e\u95a2\u4fc2\u306b\u3088\u308a\u5224\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u5358\u72ec\u65b0\u8a2d\u5206\u793e\u578b\u5206\u5272\u53ca\u3073\u5358\u72ec\u65b0\u8a2d\u73fe\u7269\u51fa\u8cc7<span style=\"text-decoration: underline;\">\u3060\u3051\u3067\u306a\u304f<\/span>\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u9593\u3067\u884c\u308f\u308c\u308b\u5f53\u521d\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306e\u5f8c\u306b\u9069\u683c\u682a\u5f0f\u5206\u914d\u3092\u884c\u3046\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u521d\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306b\u304a\u3051\u308b\u9069\u683c\u8981\u4ef6\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u8981\u4ef6\u306f\u3001\u305d\u306e\u9069\u683c\u682a\u5f0f\u5206\u914d\u306e<span style=\"text-decoration: underline;\">\u76f4\u524d\u306e\u6642\u307e\u3067<\/span>\u306e\u95a2\u4fc2\u306b\u3088\u308a\u5224\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-8.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144126\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-8.png\" alt=\"\u73fe\u3000\u884c \u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1 \u9069\u683c\u682a\u5f0f\u5206\u914d\u3092\u884c\u3046\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u5f53\u521d\u306e\u7d44\u7e54\u518d\u7de8\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u8981\u4ef6\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u8981\u4ef6\u304c\u76f4\u524d\u306e\u6642\u307e\u3067\u306e\u95a2\u4fc2\u306b\u3088\u308a\u5224\u5b9a\u3055\u308c\u308b\u5834\u5408 \u5358\u72ec\u65b0\u8a2d\u5206\u793e\u578b\u5206\u5272\u53ca\u3073\u5358\u72ec\u65b0\u8a2d\u73fe\u7269\u51fa\u8cc7\u306e\u307f \u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u9593\u3067\u884c\u308f\u308c\u308b\u5168\u3066\u306e\u7d44\u7e54\u518d\u7de8\" width=\"1309\" height=\"401\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-8.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-8-300x91.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-8-1024x313.png 1024w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/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><strong>\u3010\u5438\u53ce\u5206\u793e\u578b\u5206\u5272\u5f8c\u306b\u9069\u683c\u682a\u5f0f\u5206\u914d\u3092\u884c\u3063\u305f\u5834\u5408\u3011<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-9-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-144125\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-9-2.png\" alt=\"\" width=\"550\" height=\"240\" \/><\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\u73fe\u884c\u3067\u306f\u3001\u9069\u683c\u682a\u5f0f\u5206\u914d\u5f8c\u3082\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u4e0a\u8a18\u3001\u5438\u53ce\u5206\u793e\u578b\u5206\u5272\u306f\u3001\u9069\u683c\u682a\u5f0f\u5206\u914d\u5f8c\u306f\u3001\uff21\u793e\u3068\uff22\u793e\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306f\u306a\u3044\u305f\u3081\u3001\u975e\u9069\u683c\u4f1a\u793e\u5206\u5272\u3068\u306a\u308b\u3002<br \/>\n\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u9069\u683c\u682a\u5f0f\u5206\u914d\u306e\u76f4\u524d\u307e\u3067\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u4e0a\u8a18\u3001\u5438\u53ce\u5206\u793e\u578b\u5206\u5272\u306f\u3001\u9069\u683c\u682a\u5f0f\u5206\u914d\u306e\u76f4\u524d\u307e\u3067\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u305f\u3081\u3001\u9069\u683c\u4f1a\u793e\u5206\u5272\u3068\u306a\u308b\u3002<\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u5206\u793e\u578b\u306e\u4f1a\u793e\u5206\u5272\u300d\u3068\u306f\u3001\u4f1a\u793e\u5206\u5272\u3092\u3057\u305f\u969b\u306b\u3001\u5206\u5272\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u682a\u5f0f\u306e\u5272\u5f53\u5148\u304c\u5206\u5272\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u306e\u4f1a\u793e\u5206\u5272\u3092\u3044\u3046\u3002\u4e00\u65b9\u3001\u5206\u5272\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u682a\u5f0f\u306e\u5272\u5f53\u5148\u304c\u5206\u5272\u4f1a\u793e\u306e\u682a\u4e3b\u3067\u3042\u308b\u5834\u5408\u3092\u300c\u5206\u5272\u578b\u306e\u4f1a\u793e\u5206\u5272\u300d\u3068\u3044\u3046\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"text-decoration: underline;\">\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b<\/span>\u6cd5\u4eba\u9593\u3067\u5f93\u696d\u8005\u53c8\u306f\u4e8b\u696d\u306e\u79fb\u8ee2\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3082\u3001\u5f53\u521d\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306f\u9069\u683c\u8981\u4ef6\u306e\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u53ca\u3073\u4e8b\u696d\u5f15\u7d99\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-10-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144127\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-10-3.png\" alt=\"\u73fe\u3000\u884c \u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1 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\u521d\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306e\u5f8c\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u9593\u3067\u5f93\u696d\u8005\u53c8\u306f\u4e8b\u696d\u306e\u79fb\u8ee2\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3082\u3001\u5f53\u521d\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306f\u9069\u683c\u8981\u4ef6\u306e\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u53ca\u3073\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3002 \u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\" width=\"1311\" height=\"624\" \/><\/a><\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=18\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-144128\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-11.png\" alt=\"\" width=\"2449\" height=\"1061\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-11.png 2449w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-11-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-11-1024x443.png 1024w\" sizes=\"(max-width: 2449px) 100vw, 2449px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c\u5e73\u621030\u5e74\u5ea6\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=18\" target=\"_blank\" rel=\"noopener\">p17<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u7121\u5bfe\u4fa1\u7d44\u7e54\u518d\u7de8\u6210\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3068\u306a\u308b\u985e\u578b\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u7121\u5bfe\u4fa1\u7d44\u7e54\u518d\u7de8\u6210\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3068\u306a\u308b\u985e\u578b\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u975e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3068\u306a\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u51e6\u7406\u306e\u65b9\u6cd5\u3092\u660e\u78ba\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u25c6\u3000\u25c7\u3000\u4f1a\u8a08\u4e0a\u306e\u8ad6\u70b9\u3000\u25c7\u3000\u25c6<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n\u5f53\u8a72\u6539\u6b63\u306b\u3088\u308a\u3001\u9069\u683c\u7d44\u7e54\u518d\u7de8\u306e\u7bc4\u56f2\u304c\u5909\u66f4\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u9069\u683c\u304b\u975e\u9069\u683c\u304b\u306b\u3088\u308a\u4e00\u6642\u5dee\u7570\u306e\u91d1\u984d\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7a0e\u52b9\u679c\u306b\u5f71\u97ff\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u96fb\u5b50\u7533\u544a\u7fa9\u52d9\u5316<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5927\u6cd5\u4eba<\/span>\u306b\u3064\u3044\u3066\u306f<span style=\"text-decoration: underline;\">\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u30fb\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u30fb\u4e2d\u9593\u7533\u544a\u66f8\u30fb\u4fee\u6b63\u7533\u544a\u66f8\uff08\u4ee5\u4e0b\u3001\u300c\u7533\u544a\u66f8\u7b49\u300d\u3068\u3044\u3046\uff09<\/span>\u306e\u63d0\u51fa\u306b\u304a\u3044\u3066\u3001\u3053\u308c\u3089\u306e\u7533\u544a\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u308b\u4e8b\u9805\u3092<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\uff08e-Tax\u3001eLTAX\uff09\u306b\u3088\u308a\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/span>\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u5bfe\u8c61\u6cd5\u4eba<\/strong><\/h4>\n<p>\u5927\u6cd5\u4eba\u3068\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u3046\u3061\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\uff11\u5104\u5186\u3092\u8d85\u3048\u308b<\/span>\u6cd5\u4eba\u4e26\u3073\u306b\u76f8\u4e92\u4f1a\u793e\u3001\u6295\u8cc7\u6cd5\u4eba\u53ca\u3073\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u3092\u3044\u3046\u3002\u6d88\u8cbb\u7a0e\u306e\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u56fd\u53ca\u3073\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3082\u52a0\u308f\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5bfe\u8c61\u3068\u306a\u308b\u7533\u544a\u66f8<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u4e2d\u9593\u7533\u544a\u66f8\u53ca\u3073\u4fee\u6b63\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u3089\u306e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3059\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u3092<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\uff08e-Tax\u3001eLTAX\uff09\u306b\u3088\u308a\u63d0\u4f9b<\/span>\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u6dfb\u4ed8\u66f8\u985e\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308a\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u306b\u3088\u308b\u63d0\u51fa\u3082\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306b\u3088\u308b\u66f8\u9762\u63d0\u51fa<\/strong><\/h4>\n<p>\u96fb\u6c17\u901a\u4fe1\u56de\u7dda\u306e\u6545\u969c\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u306e\u7406\u7531\u306b\u3088\u308a\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u3001\u66f8\u9762\u306b\u3088\u308a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u7ba1\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3001\u7533\u544a\u66f8\u53ca\u3073\u6dfb\u4ed8\u66f8\u985e\u3092\u66f8\u9762\u306b\u3088\u308a\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u306a\u304a\u3001\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u306b\u304a\u3051\u308b\u63aa\u7f6e\u7b49\u3092\u8e0f\u307e\u3048\u3001\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u96fb\u5b50\u7533\u544a\u304c\u306a\u3055\u308c\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff14\uff09<\/strong>\u4ee5\u5916\u306e\u7406\u7531\u306b\u3088\u308a\u96fb\u5b50\u7533\u544a\u304c\u306a\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f<span style=\"text-decoration: underline;\">\u7121\u7533\u544a<\/span>\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002\u305f\u3060\u3057\u3001\u73fe\u5728\u306e\u904b\u7528\u4e0a\u306e\u53d6\u6271\u3044\u3092\u8e0f\u307e\u3048\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u66f8\u306e\u4e3b\u8981\u306a\u90e8\u5206\u304c\u96fb\u5b50\u7684\u306b\u63d0\u51fa\u3055\u308c\u3066\u3044\u308c\u3070\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff16\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p><span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5e73\u621032\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/span>\u30fb\u540c\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-12-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144129\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-12-3.png\" alt=\"\" width=\"1478\" height=\"942\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff17\uff09\u3000\u305d\u306e\u4ed6\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff09<\/span>\u3000\u9069\u7528\u6642\u671f\u306e\u8a18\u8f09\u304c\u306a\u3044\u3082\u306e\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u9069\u7528\u6642\u671f\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u9805\u76ee\u3067\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u7b2c\u4e09\u8005\u4f5c\u6210\u66f8\u985e<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u53ce\u7528\u7b49\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u7b2c\u4e09\u8005\u4f5c\u6210\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u53ce\u7528\u7b49\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u306e\u5c4a\u51fa<\/h4>\n<p><span style=\"text-decoration: underline;\">\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u3092\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u53c8\u306f\u5f53\u8a72\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u3092\u8a18\u9332\u3057\u305f\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308a\u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u4f9b\u3057\u305f\u5834\u5408<\/span>\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u5f53\u8a72\u500b\u5225\u5e30\u5c5e\u984d\u7b49\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u672c\u5e97\u7b49\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b<\/span>\u3002\u3064\u307e\u308a\u3001<span style=\"text-decoration: underline;\">\u9023\u7d50\u5b50\u6cd5\u4eba\u306b\u3088\u308b\u63d0\u51fa\u304c\u4e0d\u8981<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u6539\u6b63\u306f\u3001\u5e73\u621032\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u9023\u7d50\u5b50\u6cd5\u4eba\u306b\u3088\u308b\u5c4a\u51fa\u7b49\u306e\u63d0\u51fa\u4e0d\u8981<\/h4>\n<p>\u4ee5\u4e0b\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u9023\u7d50\u5b50\u6cd5\u4eba\u3068\u306a\u308b\u6cd5\u4eba\u53c8\u306f\u9023\u7d50\u5b50\u6cd5\u4eba\u306b\u3088\u308b\u63d0\u51fa\u306f\u3001\u4e0d\u8981<\/span>\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\u2170\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u306e\u627f\u8a8d\u306e\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e8\u306e\u5c4a\u51fa\u66f8<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\u2171\uff09\u3000\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e8\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\u2172\uff09\u3000\u9023\u7d50\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u7b49\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u65e8\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<\/p>\n<\/div>\n<p>\u5f53\u8a72\u6539\u6b63\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u751f\u3058\u305f\u4e8b\u5b9f\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000\u81ea\u66f8\u62bc\u5370\u5236\u5ea6\u306e\u5ec3\u6b62<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u7533\u544a\u66f8\u306b\u304a\u3051\u308b<span style=\"text-decoration: underline;\">\u4ee3\u8868\u8005\u53ca\u3073\u7d4c\u7406\u8cac\u4efb\u8005\u7b49\u306e\u81ea\u7f72\u62bc\u5370\u5236\u5ea6\u3092\u5ec3\u6b62<\/span>\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2464\u3000\u5927\u6cd5\u4eba\u4ee5\u5916\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u63d0\u51fa<\/h4>\n<p>\u5927\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u4e2d\u9593\u7533\u544a\u66f8\u53ca\u3073\u4fee\u6b63\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u6dfb\u4ed8\u66f8\u985e\u306b\u8a18\u8f09\u3059\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u3001\u53c8\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u3092\u8a18\u9332\u3057\u305f\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306b\u3088\u308a\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5927\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u5f53\u8a72\u6539\u6b63\u306f\u3001\u5e73\u621032\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff17\u6708\u306bASBJ\u304c\u516c\u8868\u3057\u305f\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\" rel=\"noopener\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09\u300d\u7b49\u3092\u53d7\u3051\u3066\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u8ab2\u7a0e\u3067\u306e\u5bfe\u5fdc\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002\u306a\u304a\u3001<span style=\"text-decoration: underline;\">\u6d88\u8cbb\u7a0e\u306e\u5bfe\u5fdc\u306f\u3001\u307b\u3068\u3093\u3069\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u306a\u3044<\/span>\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-13.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144130\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-13.png\" alt=\"\u6cd5\u4eba\u7a0e \u6d88\u8cbb\u7a0e \uff08\uff11\uff09 \u53ce\u76ca\u306e\u8a08\u4e0a\u91d1\u984d \u25cb \uff0d \uff08\uff12\uff09 \u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f \u25cb \uff0d \uff08\uff13\uff09 \u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u5ec3\u6b62 \u25cb \uff0d \uff08\uff14\uff09 \u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u306b\u304a\u3051\u308b\u5ef6\u6255\u57fa\u6e96\u306e\u5ec3\u6b62 \u25cb \u25cb\" width=\"1684\" height=\"450\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-13.png 1684w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-13-300x80.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-13-1024x273.png 1024w\" sizes=\"(max-width: 1684px) 100vw, 1684px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u53ce\u76ca\u306e\u8a08\u4e0a\u91d1\u984d<\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u82e5\u3057\u304f\u306f\u8b72\u6e21\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\uff08\u4ee5\u4e0b\u300c\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u300d\u3068\u3044\u3046\uff09\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u3068\u3057\u3066\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u8ca9\u58f2\u82e5\u3057\u304f\u306f\u8b72\u6e21\u3092\u3057\u305f\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u53c8\u306f\u305d\u306e\u63d0\u4f9b\u3092\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u308b\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u3092\u6cd5\u4ee4\u4e0a\u660e\u78ba\u5316\u3059\u308b\u3002<\/p>\n<p>\u5f15\u6e21\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u53c8\u306f\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306f\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u8cb8\u5012\u308c\u53c8\u306f\u8cb7\u623b\u3057\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u53ef\u80fd\u6027\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d<\/span>\u3068\u3059\u308b\u3002<\/p>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u3092\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u306e\u5358\u4f4d\u306b\u533a\u5206\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b<span style=\"font-size: 12px; color: #ff0000;\">\uff08\u203b\uff09<\/span>\u3002\u307e\u305f\u3001\u5024\u5f15\u304d\u53ca\u3073\u5272\u623b\u3057\u306b\u3064\u3044\u3066\u3001\u5ba2\u89b3\u7684\u306b\u898b\u7a4d\u3082\u3089\u308c\u305f\u91d1\u984d\u3092\u53ce\u76ca\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<span style=\"font-size: 12px; color: #ff0000;\">\uff08\u203b\uff09<\/span>\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>\u3010\u53ce\u76ca\u57fa\u6e96\u6848\u3068\u306e\u95a2\u4fc2\u3011<br \/>\n\u6982\u306d\u53ce\u76ca\u57fa\u6e96\u6848\u3092\u53d7\u3051\u5165\u308c\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u53ce\u76ca\u57fa\u6e96\u6848\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5909\u52d5\u5bfe\u4fa1\u306b\u4fc2\u308b\u300c\u8cb8\u5012\u308c\u300d\u3068\u8fd4\u54c1\u6a29\u4ed8\u8ca9\u58f2\u306b\u4fc2\u308b\u300c\u8cb7\u623b\u3057\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u53d7\u3051\u5165\u308c\u3066\u3044\u306a\u3044<\/span>\u3002\u305d\u306e\u305f\u3081\u3001\u53ce\u76ca\u57fa\u6e96\u6848\u304c\u305d\u306e\u307e\u307e\u78ba\u5b9a\u3057\u305f\u5834\u5408\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u5dee\u7570\u304c\u751f\u3058\u308b\u3002\u305d\u306e\u5834\u5408\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u7a0e\u52b9\u679c\u306b\u5f71\u97ff\u3059\u308b<\/span>\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3010\u53ce\u76ca\u57fa\u6e96\u6848\u3068\u306e\u95a2\u4fc2\u3011<br \/>\n\u53ce\u76ca\u57fa\u6e96\u6848\u3092\u53d7\u3051\u5165\u308c\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u53ce\u76ca\u57fa\u6e96\u6848\u306b\u57fa\u3065\u304d\u56fd\u5185\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3001\u5546\u54c1\u306e\u652f\u914d\u306e\u79fb\u8ee2\u304c\u691c\u53ce\u65e5\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3001\u4f1a\u8a08\u4e0a\u3001\u691c\u53ce\u65e5\u3067\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3002\u5f53\u7136\u306b\u7a0e\u52d9\u4e0a\u3082\u4e0a\u8a18\u2460\u306e\u3068\u304a\u308a\u3001\u691c\u53ce\u65e5\u3067\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3002\u4e00\u65b9\u3001\u51fa\u8377\u6642\u304b\u3089\u652f\u914d\u304c\u79fb\u8ee2\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u304c\u300c\u901a\u5e38\u306e\u671f\u9593\u300d\u3067\u3042\u308b\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u3001\u51fa\u8377\u57fa\u6e96\u3067\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u3082\u305d\u308c\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u306e\u304c\u2461\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306e\u5ec3\u6b62<\/strong><\/h4>\n<p>\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u5236\u5ea6\u306f\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5ec3\u6b62<\/span>\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u306b\u304a\u3044\u3066\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u5236\u5ea6\u306e\u5bfe\u8c61\u4e8b\u696d\u3092\u55b6\u3080\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u5e73\u621033\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u73fe\u884c\u3069\u304a\u308a\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306b\u3088\u308b\u5f15\u5f53\u3066\u304c\u8a8d\u3081\u3089\u308c\u308b<\/span>\u3002\u305d\u3057\u3066\u3001<span style=\"text-decoration: underline;\">\u5e73\u621033\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621042\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6<\/span>\u306b\u3064\u3044\u3066\u306f\u73fe\u884c\u6cd5\u306b\u3088\u308b\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306b\u5bfe\u3057\u3066<span style=\"text-decoration: underline;\">\uff11\u5e74\u3054\u3068\u306b10\u5206\u306e\uff11\u305a\u3064\u7e2e\u5c0f\u3057\u305f\u984d\u306e\u5f15\u5f53\u3066\u3092\u8a8d\u3081\u308b<\/span>\u7b49\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u3068\u3089\u308c\u308b\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>\u3010\u53ce\u76ca\u57fa\u6e96\u6848\u3068\u306e\u95a2\u4fc2\u3011<br \/>\n\u53ce\u76ca\u57fa\u6e96\u6848\u3092\u53d7\u3051\u5165\u308c\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u3057\u304b\u3057\u3001\u7a0e\u52d9\u4e0a\u306f\u7d4c\u904e\u63aa\u7f6e\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u3066\u3001\u4f1a\u8a08\u4e0a\u306f\u8fd4\u54c1\u90e8\u5206\u306b\u3064\u3044\u3066\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u306a\u3044\u3002\u3053\u306e\u51e6\u7406\u306b\u3088\u308a\u3001\u7a0e\u52d9\u4e0a\u3068\u4f1a\u8a08\u4e0a\u3067\u5dee\u304c\u751f\u3058\u308b\u5834\u5408\u3001\u7a0e\u52b9\u679c\u306b\u5f71\u97ff\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u306b\u304a\u3051\u308b\u5ef6\u6255\u57fa\u6e96\u306e\u5ec3\u6b62<\/strong><\/h4>\n<p>\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u306b\u8a72\u5f53\u3059\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u3064\u3044\u3066\u5ef6\u6255\u57fa\u6e96\u306b\u3088\u308a\u53ce\u76ca\u306e\u984d\u53ca\u3073\u8cbb\u7528\u306e\u984d\u3092\u8a08\u7b97\u3059\u308b\u9078\u629e\u5236\u5ea6\u306f\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5ec3\u6b62<\/span>\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u306b\u8a72\u5f53\u3059\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u3092\u884c\u3063\u305f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u5e73\u621035\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u73fe\u884c\u306e\u5ef6\u6255\u57fa\u6e96\u306b\u3088\u308a\u53ce\u76ca\u306e\u984d\u53ca\u3073\u8cbb\u7528\u306e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305d\u3057\u3066\u3001<span style=\"text-decoration: underline;\">\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5ef6\u6255\u57fa\u6e96\u306e\u9069\u7528\u3092\u3084\u3081\u305f\u5834\u5408\u306e\u7e70\u5ef6\u5272\u8ce6\u5229\u76ca\u984d\u309210\u5e74\u5747\u7b49\u3067\u53ce\u76ca\u8a08\u4e0a\u3059\u308b<\/span>\u7b49\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u3068\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -3px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u3082\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u306e\u5ef6\u6255\u57fa\u6e96\u306b\u3088\u308b\u8a08\u7b97\u306f\u5ec3\u6b62<\/span>\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -3px; padding-left: 15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u306f\u306a\u3044\u3002<\/span><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-15-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-144132\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-15-2.png\" alt=\"\" width=\"2075\" height=\"988\" \/><\/a><\/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>\u3010\u53ce\u76ca\u57fa\u6e96\u6848\u3068\u306e\u95a2\u4fc2\u3011<br \/>\n\u53ce\u76ca\u57fa\u6e96\u6848\u3092\u53d7\u3051\u5165\u308c\u308b\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br 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rel=\"noopener\">\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u4e8b\u696d\u306b\u304a\u3051\u308b\u904b\u55b6\u6a29\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u516c\u5171\u65bd\u8a2d\u5b9f\u52d9\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/pfi_2017_press.pdf#page=7\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-144133\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-16.png\" alt=\"\" width=\"1295\" height=\"422\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-16.png 1295w, 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rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c35\u53f7\u300c\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u4e8b\u696d\u306b\u304a\u3051\u308b\u904b\u55b6\u6a29\u8005\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\uff09\u3011<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u4f1a\u8a08\u51e6\u7406\u7b49\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5f53\u521d\u306e\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-left: 45px; 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#ff0000;\">\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u533a\u5206\u306b\u3001\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u306a\u3069\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u79d1\u76ee\u3092\u3082\u3063\u3066\u8868\u793a<\/span>\u3059\u308b\uff08\u516c\u5171\u65bd\u8a2d\u5b9f\u52d916\uff09\u3002<\/p>\n<p>\u904b\u55b6\u6a29\u5bfe\u4fa1\u3092\u5206\u5272\u3067\u652f\u6255\u3046\u5834\u5408\u306b\u8a08\u4e0a\u3059\u308b\u8ca0\u50b5\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u5f8c<span style=\"text-decoration: underline;\">\uff11\u5e74\u4ee5\u5185\u306b\u652f\u6255\u306e\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u3092\u6d41\u52d5\u8ca0\u50b5\u306e\u533a\u5206<\/span>\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u5f8c<span style=\"text-decoration: underline;\">\uff11\u5e74\u3092\u8d85\u3048\u3066\u652f\u6255\u306e\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u3092\u56fa\u5b9a\u8ca0\u50b5\u306e\u533a\u5206<\/span>\u306b\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u306b\u4fc2\u308b\u8ca0\u50b5<\/span>\u306a\u3069\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u79d1\u76ee\u3092\u3082\u3063\u3066\u8868\u793a\u3059\u308b\uff08\u516c\u5171\u65bd\u8a2d\u5b9f\u52d918\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/strong><\/h4>\n<p>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u305f\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u306f\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u539f\u5247\u3068\u3057\u3066\u3001\u904b\u55b6\u6a29\u8a2d\u5b9a\u671f\u9593\u3092\u8010\u7528\u5e74\u6570<\/span>\u3068\u3057\u3066\u3001\u5b9a\u984d\u6cd5\u3001\u5b9a\u7387\u6cd5\u7b49\u306e\u4e00\u5b9a\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u914d\u5206\u3059\u308b\uff08\u516c\u5171\u65bd\u8a2d\u5b9f\u52d9\uff18\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5b9f\u65bd\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u4e0b\u3067\u904b\u55b6\u6a29\u8a2d\u5b9a\u671f\u9593\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6761\u9805\uff08\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\uff09\u304c\u5b9a\u3081\u3089\u308c\u308b\u5834\u5408\u3001\u904b\u55b6\u6a29\u8005\u304c\u5f53\u8a72\u6761\u9805\u3092\u884c\u4f7f\u3059\u308b\u610f\u601d\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3092\u9664\u304d\u3001\u5ef6\u9577\u53ef\u80fd\u306a\u671f\u9593\u306f\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u306e\u8010\u7528\u5e74\u6570\u306b\u542b\u3081\u306a\u3044\uff08\u516c\u5171\u65bd\u8a2d\u5b9f\u52d9\uff19\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u91cd\u8981\u306a\u898b\u7a4d\u308a\u306e\u5909\u66f4\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u5408\u7406\u7684\u306b\u898b\u7a4d\u3089\u308c\u305f\u904b\u55b6\u6a29\u5bfe\u4fa1\u306e\u652f\u51fa\u984d\u306b\u91cd\u8981\u306a\u898b\u7a4d\u308a\u306e\u5909\u66f4\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u5f53\u8a72\u898b\u7a4d\u308a\u306e\u5909\u66f4\u306b\u3088\u308b\u5dee\u984d\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u3067\u8a08\u4e0a\u3057\u305f\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u984d\u306b\u52a0\u6e1b\u3059\u308b\uff08\u516c\u5171\u65bd\u8a2d\u5b9f\u52d9\uff16\uff09\u3002\u305d\u3057\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u901a\u3058\u3066\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u914d\u5206\u3092\u884c\u3046\uff08\u516c\u5171\u65bd\u8a2d\u5b9f\u52d940\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u91cd\u8981\u306a\u898b\u7a4d\u308a\u306e\u5909\u66f4\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u305d\u306e\u65e8\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u7279\u306b\u5b9a\u3081\u304c\u306a\u3044\u304c\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b2c18\u9805\u306b\u5f93\u3044\u3001\u5f53\u8a72\u6ce8\u8a18\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u516c\u5171\u65bd\u8a2d\u5b9f\u52d9\u30b3\u30e1\u30f3\u30c8No.27\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u66f4\u65b0\u6295\u8cc7\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u66f4\u65b0\u6295\u8cc7<\/h4>\n<p>\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u4e8b\u696d\u3067\u306f\u3001\u904b\u55b6\u6a29\u8005\u306f\u3001\u904b\u55b6\u6a29\u5bfe\u4fa1\u306e\u652f\u51fa\u3068\u306f\u5225\u306b\u3001\u66f4\u65b0\u6295\u8cc7\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3002\u66f4\u65b0\u6295\u8cc7\u3068\u306f\u3001\u904b\u55b6\u6a29\u5bfe\u4fa1\u306e\u652f\u51fa\u3068\u306f\u5225\u306b\u3001PFI\u6cd5\u7b2c\uff12\u6761\u7b2c\uff16\u9805\u306b\u57fa\u3065\u304d\u3001\u904b\u55b6\u6a29\u8005\u304c\u884c\u3046\u516c\u5171\u65bd\u8a2d\u7b49\u306e\u7dad\u6301\u7ba1\u7406\u3092\u3044\u3046\uff08\u516c\u5171\u65bd\u8a2d\u5b9f\u52d951\uff09\u3002<\/p>\n<p>\u4e0b\u8a18\u56f3\u306f\u3001\u66f4\u65b0\u6295\u8cc7\u306b\u3064\u3044\u3066\u3001PFI\u6cd5\u3068\u4f1a\u8a08\u5236\u5ea6\u306b\u304a\u3051\u308b\u95a2\u4fc2\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-17.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-144117\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-17.png\" alt=\"\" width=\"1299\" height=\"649\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-17.png 1299w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-17-300x149.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/02\/h30kaikei_ryui1-17-1024x511.png 1024w\" sizes=\"(max-width: 1299px) 100vw, 1299px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\u3010\u51fa\u6240\uff1a\u5185\u95a3\u5e9c\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www8.cao.go.jp\/pfi\/hourei\/guideline\/pdf\/uneiken_guideline.pdf#page=35\" target=\"_blank\" rel=\"noopener\">\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u6a29\u53ca\u3073\u516c\u5171\u65bd\u8a2d\u7b49\u904b\u55b6\u4e8b\u696d\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u306b\u7b46\u8005\u4e00\u90e8\u52a0\u7b46\u3011<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p>\u66f4\u65b0\u6295\u8cc7\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"color: #333399;\">\uff08\u2170\uff09<\/span>\u66f4\u65b0\u6295\u8cc7\u306e\u3046\u3061\u8cc7\u672c\u7684\u652f\u51fa\u306b\u8a72\u5f53\u3059\u308b\u90e8\u5206\u306b\u95a2\u3057\u3066\u3001\u904b\u55b6\u6a29\u8a2d\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u652f\u51fa\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u984d\u306e\u7dcf\u984d\u53ca\u3073\u652f\u51fa\u6642\u671f\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3068<span style=\"color: #333399;\">\uff08\u2171\uff09<\/span>\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306b\u5206\u3051\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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