{"id":145672,"date":"2018-03-15T10:15:52","date_gmt":"2018-03-15T01:15:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=145672"},"modified":"2018-03-15T10:59:40","modified_gmt":"2018-03-15T01:59:40","slug":"financial-accounting-article-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-45\/","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\uff14\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\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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margin-bottom: 20px; padding-left: 15px;\">\u2164\u3000\u4eee\u60f3\u901a\u8ca8\u306e\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-bottom: 3px;\"><a title=\"\u5e73\u621030\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-44\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2165\u3000\u30de\u30a4\u30ca\u30b9\u91d1\u5229<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2166\u3000\u4e8b\u696d\u5831\u544a\u7b49\u3068\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4e00\u4f53\u7684\u958b\u793a\u306e\u305f\u3081\u306e\u53d6\u7d44<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 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-15px;\"><strong>\uff08\uff11\uff09\u3000\u57fa\u672c\u7684\u306a\u65b9\u91dd<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u3068\u3057\u3066\u3001IFRS\u7b2c15\u53f7\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u4fbf\u76ca\u306e\uff11\u3064\u3067\u3042\u308b\u8ca1\u52d9\u8af8\u8868\u9593\u306e\u6bd4\u8f03\u53ef\u80fd\u6027\u306e\u89b3\u70b9\u304b\u3089\u3001IFRS\u7b2c15\u53f7\u306e\u57fa\u672c\u7684\u306a\u539f\u5247\u3092\u53d6\u308a\u5165\u308c\u308b\u3053\u3068\u3092\u51fa\u767a\u70b9\u3068\u3057\u3001\u4f1a\u8a08\u57fa\u6e96\u3092\u5b9a\u3081\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u307e\u3067\u65e5\u672c\u3067\u884c\u308f\u308c\u3066\u304d\u305f\u5b9f\u52d9\u7b49\u306b\u914d\u616e\u3059\u3079\u304d\u9805\u76ee\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u640d\u306a\u308f\u305b\u306a\u3044\u7bc4\u56f2\u3067\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u8ffd\u52a0\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u958b\u767a\u306e\u65b9\u91dd<\/strong><\/h4>\n<p>IFRS\u7b2c15\u53f7\u306e\u5b9a\u3081\u3092\u57fa\u672c\u7684\u306b\u3059\u3079\u3066\u53d6\u308a\u5165\u308c\u308b\u3002<br \/>\n\u9069\u7528\u4e0a\u306e\u8ab2\u984c\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u3001\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u8ffd\u52a0\u7684\u306b\u5b9a\u3081\u308b\u3002\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u3092\u8ffd\u52a0\u7684\u306b\u5b9a\u3081\u308b\u5834\u5408\u3001\u56fd\u969b\u7684\u306a\u6bd4\u8f03\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u640d\u306a\u308f\u305b\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u3092\u57fa\u672c\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u958b\u767a\u306e\u65b9\u91dd<\/strong><\/h4>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u540c\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u5b9a\u3081\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\u53ca\u3073\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u9664\u304d\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u9069\u7528\u3055\u308c\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\uff13\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-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\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u91d1\u878d\u5546\u54c1\u306b\u4fc2\u308b\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\u30ea\u30fc\u30b9\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4fdd\u967a\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u4fdd\u967a\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u9867\u5ba2\u53c8\u306f\u6f5c\u5728\u7684\u306a\u9867\u5ba2\u3078\u306e\u8ca9\u58f2\u3092\u5bb9\u6613\u306b\u3059\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u540c\u696d\u4ed6\u793e\u3068\u306e\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u306e\u4ea4\u63db\u53d6\u5f15\uff08\u4f8b\u3048\u3070\u3001\uff12\u3064\u306e\u4f01\u696d\u306e\u9593\u3067\u3001\u7570\u306a\u308b\u5834\u6240\u306b\u304a\u3051\u308b\u9867\u5ba2\u304b\u3089\u306e\u9700\u8981\u3092\u9069\u6642\u306b\u6e80\u305f\u3059\u305f\u3081\u306b\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u4ea4\u63db\u3059\u308b\u5951\u7d04\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u91d1\u878d\u5546\u54c1\u306e\u7d44\u6210\u53c8\u306f\u53d6\u5f97\u306b\u969b\u3057\u3066\u53d7\u3051\u53d6\u308b\u624b\u6570\u6599<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a \u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c15\u53f7\u300c\u7279\u5225\u76ee\u7684\u4f1a\u793e\u3092\u6d3b\u7528\u3057\u305f\u4e0d\u52d5\u7523\u306e\u6d41\u52d5\u5316\u306b\u4fc2\u308b\u8b72\u6e21\u4eba\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\u306e\u8b72\u6e21<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u640d\u76ca\u306f\u9069\u7528\u5bfe\u8c61\u306b\u306f\u542b\u307e\u308c\u306a\u3044<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848101\uff09\u3002<\/span><\/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: #ff0000;\">\uff08\u203b\uff12\uff09<\/span>\u3000IFRS\u7b2c15\u53f7\u306b\u304a\u3051\u308b\u5951\u7d04\u30b3\u30b9\u30c8\uff08\u5951\u7d04\u7372\u5f97\u306e\u5897\u5206\u30b3\u30b9\u30c8\u53ca\u3073\u5951\u7d04\u3092\u5c65\u884c\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\u53ca\u3073\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848102\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -3px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u5de5\u4e8b\u57fa\u6e96\u3001\u5de5\u4e8b\u6307\u91dd\u3001\u30bd\u30d5\u30c8\u5b9f\u52d9\u306f\u5ec3\u6b62\u3055\u308c\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684886\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u53ce\u76ca\u8a8d\u8b58\u306e\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\u53ca\u3073\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848\u3067\u306f\u3001\u4ee5\u4e0b\u306e<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7<\/span>\u306b\u5f93\u3063\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145698\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-1-2.png\" alt=\"\" width=\"1226\" height=\"615\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li><span style=\"color: #333399;\">\u3010STEP\uff11\u3011<\/span>\u5951\u7d04\u306e\u8b58\u5225\u3067\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u3092\u8b58\u5225\u3059\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">\u3010STEP\uff12\u3011<\/span>\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u3067\u306f\u3001\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u9867\u5ba2\u3078\u306e\u7d04\u675f\uff09\u3092\u8b58\u5225\u3059\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">\u3010STEP\uff13\u3011<\/span>\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u3067\u306f\u3001\u5951\u7d04\u306e\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">\u3010STEP\uff14\u3011<\/span>\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u3067\u306f\u3001<span style=\"color: #333399;\">\u3010STEP\uff13\u3011<\/span>\u3067\u7b97\u5b9a\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u3092<span style=\"color: #333399;\">\u3010STEP\uff12\u3011<\/span>\u3067\u8b58\u5225\u3057\u305f\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">\u3010STEP\uff15\u3011<\/span>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u3067\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u3054\u3068\u306e\u53ce\u76ca\u8a8d\u8b58\u306e\u6642\u671f\u53ca\u3073\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F8F8FF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3010\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u8a2d\u4f8b\u3011<\/strong><\/p>\n<p>\u4f01\u696d\u306f\u3001\u5f53\u671f\u9996\u306b\u304a\u3044\u3066\u6a19\u6e96\u7684\u306a\uff21\u5546\u54c1\u306e\u8ca9\u58f2\u3068\uff12\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u4e00\u4f53\u3067\u9867\u5ba2\u3068\u5951\u7d04\u3057\u3001\u5f53\u671f\u306b\uff21\u5546\u54c1\u3092\u9867\u5ba2\u306b\u5f15\u304d\u6e21\u3057\u3001\u5f53\u671f\u3068\u7fcc\u671f\u306b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3092\u884c\u3046\u3002\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\uff21\u5546\u54c1\u3068\uff12\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1\u306e\u5408\u8a08\u91d1\u984d\u306f12,000\u5343\u5186\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<ul>\n<li><span style=\"color: #333399;\">STEP\uff11<\/span>\uff1a\u9867\u5ba2\u3068\u306e\u5951\u7d04\uff08\uff21\u5546\u54c1\u306e\u8ca9\u58f2\u3068\uff12\u5e74\u9593\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u5951\u7d04\uff09\u3092\u8b58\u5225\u3059\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">STEP\uff12<\/span>\uff1a\uff21\u5546\u54c1\u306e\u8ca9\u58f2\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u5225\u3005\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">STEP\uff13<\/span>\uff1a\uff21\u5546\u54c1\u3068\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1\u306e\u91d1\u984d\uff08\u5951\u7d04\u5168\u4f53\u306e\u53d6\u5f15\u4fa1\u683c\uff09\u306f12,000\u5343\u5186\u3067\u3042\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">STEP\uff14<\/span>\uff1a\u5951\u7d04\u5168\u4f53\u306e\u53d6\u5f15\u4fa1\u683c12,000\u5343\u5186\u3092\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u3001\uff21\u5546\u54c1\u306e\u4fa1\u683c\u306f10,000\u5343\u5186\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u306f2,000\u5343\u5186\u3068\u3059\u308b\u3002<\/li>\n<li><span style=\"color: #333399;\">STEP\uff15<\/span>\uff1a\u5c65\u884c\u7fa9\u52d9\u306e\u6027\u8cea\u306b\u57fa\u3065\u304d\u3001\uff21\u5546\u54c1\u306e\u8ca9\u58f2\u306f\u4e00\u6642\u70b9\u306b\u304a\u3044\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3001\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306f\u4e00\u5b9a\u306e\u671f\u9593\uff08\uff12\u5e74\u9593\uff09\u306b\u308f\u305f\u3063\u3066\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>\u4ee5\u4e0a\u306e\u7d50\u679c\u3001\u4f01\u696d\u304c\u5f53\u8a72\u5951\u7d04\u306b\u3064\u3044\u3066\u5f53\u671f\uff08\uff11\u5e74\u9593\uff09\u306b\u8a8d\u8b58\u3059\u308b\u53ce\u76ca\u91d1\u984d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff21\u5546\u54c1\u306e\u8ca9\u58f2\uff1a10,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\uff1a1,000\u5343\u5186\uff08\uff1d2,000\u5343\u5186\u00f7\uff12\u5e74\u9593\uff09<span style=\"font-size: 12px; color: #ff0000;\">\uff08\u203b\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5408\u8a08\uff1a11,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff09<\/span>\u3000\u5f53\u671f\u306b1,000\u5343\u5186\u8a8d\u8b58\u3057\u3001\u7fcc\u671f\u306b1,000\u5343\u5186\u8a8d\u8b58\u3059\u308b\u3002<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684878\uff5e80\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><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5f37\u5236\u9069\u7528<\/span><\/strong><br \/>\n<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u5e73\u621033\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528<\/span>\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u65e9\u671f\u9069\u7528<\/span><\/strong><br \/>\n<span style=\"text-decoration: underline;\">\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u4e0a\u8a18\u306b\u52a0\u3048\u3001\u5e73\u621030\u5e7412\u670831\u65e5\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5e73\u621031\u5e74\uff13\u670830\u65e5\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u306b\u304a\u3051\u308b\u5e74\u5ea6\u672b\uff08\uff08\u6ce8\uff09\u671f\u9996\u3067\u306f\u306a\u3044\uff09\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u4fc2\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u5f53\u8a72\u5e74\u5ea6\u306e\u671f\u9996\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4f1a\u8a08\u65b9\u91dd<\/strong><\/h4>\n<p>\u4f1a\u8a08\u65b9\u91dd\u306e\u53d6\u6271\u3044\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684881\uff09<\/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\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u3011<\/strong><br \/>\n\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u539f\u5247\u3068\u3057\u3066\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u904e\u53bb\u306e\u671f\u9593\u306e\u3059\u3079\u3066\u306b\u9061\u53ca\u9069\u7528\u3059\u308b<\/span>\u3002\u307e\u305f\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u4e0b\u8a18\u2460\u53c2\u7167\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p><strong>\u3010\u5bb9\u8a8d\u51e6\u7406\u3011<\/strong><br \/>\n\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b<\/span>\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u307e\u305f\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u4e0b\u8a18\u2461\u53c2\u7167\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306e\u5834\u5408\u306e\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53d6\u6271\u3044<\/h4>\n<p>\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u9061\u53ca\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\uff08\u2170\uff09\u304b\u3089\uff08\u2173\uff09\u306e\u65b9\u6cd5\u306e\uff11\u3064\u53c8\u306f\u8907\u6570\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684882\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\">\uff08\u2170\uff09\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306e<span style=\"text-decoration: underline;\">\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e26\u3073\u306b\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff08\u300c\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u300d\uff09\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3057\u306a\u3044<\/span>\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\">\uff08\u2171\uff09\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b<span style=\"text-decoration: underline;\">\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u5834\u5408<\/span>\u3001\u5f53\u8a72\u5951\u7d04\u306b\u542b\u307e\u308c\u308b<span style=\"text-decoration: underline;\">\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u89e3\u6d88\u3055\u308c\u305f\u6642\u306e\u91d1\u984d\u3092\u7528\u3044\u3066\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3059\u308b<\/span>\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\">\uff08\u2172\uff09\u3000<span style=\"text-decoration: underline;\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u5185\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u958b\u59cb\u3057\u3066\u7d42\u4e86\u3057\u305f\u5951\u7d04<\/span>\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u5e74\u5ea6\u306e\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3092<span style=\"text-decoration: underline;\">\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3057\u306a\u3044<\/span>\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u2173\uff09\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306e<span style=\"text-decoration: underline;\">\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4<\/span>\u306b\u3064\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u306e\uff08\u30a2\uff09\u304b\u3089\uff08\u30a6\uff09\u306e\u51e6\u7406\u3092\u884c\u3044\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3059\u308b<\/span>\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30a2\uff09\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u306e\u533a\u5206<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30a4\uff09\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 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target=\"_blank\">P8<\/a>\u306b\u7b46\u8005\u52a0\u7b46\u3011<\/span><\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c28\u53f7\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\uff08\u4ee5\u4e0b\u3001\u300c\u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b63\u300d\u3068\u3044\u3046\uff09\u300d\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u7a0e\u52b9\u679c\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c29\u53f7\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u4e2d\u9593\u7a0e\u52b9\u679c\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u65b0\u305f\u306b\u4f5c\u3089\u308c\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u56de\u53ce\u53ef\u80fd\u6027\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c27\u53f7\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306f\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145701\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-3.png\" alt=\"\u9805\u76ee \u7a0e\u52b9\u679c\u57fa\u6e96(\uff1d\u6539\u6b63\u524d\uff09 \u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b63 \u533a\u5206\u8868\u793a\u306b\u3064\u3044\u3066 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-3-300x272.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-3-1024x931.png 1024w\" sizes=\"(max-width: 1866px) 100vw, 1866px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\u57fa\u6e96\u6ce8\u89e3\uff08\u6ce8\uff18\uff09\u304c\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\uff08\u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b63\uff14\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145700\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-4.png\" alt=\"\u7a0e\u52b9\u679c\u57fa\u6e96(\uff1d\u6539\u6b63\u524d\uff09 \u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b63 \uff08\u6ce8\uff18\uff09 \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u767a\u751f\u539f\u56e0\u5225\u306e\u4e3b\u306a\u5185\u8a33\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066 \u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u767a\u751f\u539f\u56e0\u5225\u306e\u4e3b\u306a\u5185\u8a33\u3092\u6ce8\u8a18\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304b\u3089\u63a7\u9664\u3055\u308c\u305f\u984d\uff08\u6ce8\uff15\u306b\u4fc2\u308b\u3082\u306e\uff09\u3092\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002 \uff08\u6ce8\uff18\uff09 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underline;\">\u5e74\u5ea6\u306e\u533a\u5207\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u304c\u6709\u3057\u3066\u3044\u308b\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u9069\u5207\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b<\/span>\u305f\u3081\u3001\u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u7279\u6bb5\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044<\/span>\uff08\u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b6342\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u5404\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u9069\u5207\u306b\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u300c\u6b8b\u9ad8\u300d\u306e\u60c5\u5831\u306b\u3064\u3044\u3066\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u304b\u3089\u5165\u624b\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u4eca\u307e\u3067\u3082\u591a\u304b\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u4eca\u5f8c\u306f\u3001\u5b50\u4f1a\u793e\u3082\u542b\u3081\u3001\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u300c\u7e70\u8d8a\u671f\u9650\u5225\u300d\u306e\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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underline;\">\u7279\u6bb5\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044<\/span>\uff08\u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b6346\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5404\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u9069\u5207\u306b\u5224\u65ad\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u300c\u91cd\u8981\u306a\u300d\u5834\u5408\u306b\u306f<\/span>\u3001\u4f8b\u3048\u3070\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u7d14\u8cc7\u7523\u306e\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u984d\u306e\u5272\u5408\u304c\u91cd\u8981\u306a\u5834\u5408\u304c\u542b\u307e\u308c\u308b<\/span>\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f01\u696d\u304c\u7f6e\u304b\u308c\u305f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u91cd\u8981\u6027\u306f\u7570\u306a\u308b\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u4e00\u5f8b\u306b\u91cd\u8981\u6027\u306e\u57fa\u6e96\u3092\u5b9a\u3081\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b<\/span>\u3053\u3068\u304b\u3089\u3001\u4e0a\u8a18\u306e\u8003\u3048\u65b9\u3092\u76ee\u5b89\u3068\u3057\u3066\u3001<span style=\"text-decoration: underline;\">\u4f01\u696d\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u9069\u5207\u306b\u5224\u65ad<\/span>\u3059\u308b\uff08\u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b6347\uff09\u3002<\/p>\n<p><strong>\u3010\u6ce8\u8a18\u4f8b\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\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145705\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-6.png\" alt=\"\" width=\"2417\" height=\"1563\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-6.png 2417w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-6-300x194.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-6-1024x662.png 1024w\" sizes=\"(max-width: 2417px) 100vw, 2417px\" \/><\/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\uff1aASBJ\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_01.pdf\" target=\"_blank\">\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_01.pdf#page=12\" target=\"_blank\">P12<\/a>\u306b\u7b46\u8005\u52a0\u7b46\u3011<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p>\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306e\u5206\u6790\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u4e8b\u9805\u306e\u7406\u89e3\u306b\u91cd\u8981\u306a\u5f71\u97ff\u304c\u751f\u3058\u308b\u3053\u3068\u306f\u6bd4\u8f03\u7684\u9650\u5b9a\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u4ee5\u4e0b\u306e\u6ce8\u8a18\u4e8b\u9805\u306e\u8a18\u8f09\u3092\u8981\u3057\u306a\u3044\uff08\u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b6350\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: #FFFFE0;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #ffcc99;\">\u25c6<\/span><span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5408\u8a08\u984d\u306b\u91cd\u8981\u306a\u5909\u52d5\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306e\u4e3b\u306a\u5909\u52d5\u5185\u5bb9<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #ffcc99;\">\u25c6<\/span><span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u7e70\u8d8a\u671f\u9650\u5225\u306e\u6570\u5024\u60c5\u5831<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ffcc99;\">\u25c6<\/span><span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u91cd\u8981\u306a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u56de\u53ce\u53ef\u80fd\u3068\u5224\u65ad\u3057\u305f\u4e3b\u306a\u7406\u7531<\/span><\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u6570\u5024\u60c5\u5831\uff08\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09\u306e\u307f\u3092\u8ffd\u52a0\u3059\u308b\uff08\u7a0e\u52b9\u679c\u57fa\u6e96\u6539\u6b6351\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u51e6\u7406\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145704\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-7.png\" alt=\"\u6539 \u6b63 \u524d \u6539 \u6b63 \u5f8c 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width=\"1698\" height=\"772\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-7.png 1698w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-7-300x136.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-7-1024x465.png 1024w\" sizes=\"(max-width: 1698px) 100vw, 1698px\" \/><\/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;\"><span style=\"color: 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(\u5206\u985e\uff11)\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002\" width=\"1640\" height=\"355\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-8.png 1640w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-8-300x64.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-8-1024x221.png 1024w\" sizes=\"(max-width: 1640px) 100vw, 1640px\" \/><\/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;\"><span style=\"color: #ff0000;\">\uff08\u203b\uff09<\/span>\u3000\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff12\u676112\u306e\uff17\u306e\uff16\u53f7\uff09\u306b\u3042\u308b\u56fd\u5185\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u640d\u306e\u3088\u3046\u306b\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306b\u306f\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u304c\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u3092\u6e05\u7b97\u3057\u305f\u3068\u304d\u306b\u306f\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u3001\u500b\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u306e\u984d\u3068\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u8cc7\u7523\u306e\u984d\u3068\u306e\u5dee\u984d\u306f\u3001\u5f53\u8a72\u5dee\u984d\u304c\u89e3\u6d88\u3059\u308b\u6642\u306b\u305d\u306e\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u984d\u3059\u308b\u52b9\u679c\u3092\u6709\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e00\u6642\u5dee\u7570\uff08\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u6574\u7406\u3057\u3066\u3044\u308b\uff08\u56de\u53ce\u53ef\u80fd\u6027\u6307\u91dd67\uff0d\uff12\u300167\uff0d\uff13\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u6295\u8cc7\u6642\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u306e\u7559\u4fdd\u5229\u76ca\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u6295\u8cc7\u300c\u6642\u300d\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u306e\u7559\u4fdd\u5229\u76ca\u306e\u53d6\u6271\u3044\u3092\u5f15\u304d\u7d99\u3044\u3067\u3044\u306a\u3044\uff08\u7a0e\u52b9\u679c\u6307\u91dd24\u3001113\uff09\u3002\u306a\u304a\u3001\u6295\u8cc7\u300c\u5f8c\u300d\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u306e\u7559\u4fdd\u5229\u76ca\u306e\u53d6\u6271\u3044\u306f\u5f93\u524d\u3069\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145710\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-9.png\" alt=\"\u6539 \u6b63 \u524d\t\u6539 \u6b63 \u5f8c 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-10-820x1024.png 820w\" sizes=\"(max-width: 1836px) 100vw, 1836px\" \/><\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #808080; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u88dc\u8db3POINT<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001<a title=\"\u5e73\u621030\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-43\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u306e\u300c\u2162 \u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u300d\u300c\u2164 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target=\"_blank\">\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u5316\u300d\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u5316\u300d\u3078\u5411\u3051\u3066\u8b70\u8ad6\u304c\u672c\u683c\u7684\u306b\u30b9\u30bf\u30fc\u30c8\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u5316\u306e\u6700\u5927\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u300cKAM\uff08Key Audit Matters\uff09\u300d<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u6ce8\uff09<\/span>\u3000\u4ee5\u4e0b\u3067\u306f\u3001\u65e2\u306b\u5236\u5ea6\u5909\u66f4\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306e\u57fa\u6e96\u3092\u30d9\u30fc\u30b9\u306b\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000KAM\u3068\u306f<\/strong><\/h4>\n<p>\u56fd\u969b\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08IAASB\uff09\u306b\u304a\u3051\u308bKAM\u306e\u5b9a\u7fa9\u3001\u6c7a\u5b9a\u65b9\u6cd5\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-11-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-145713\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/h30kaikei_ryui4-11-2.png\" alt=\"\u5185\u5bb9\uff08IAASB\u30d9\u30fc\u30b9\uff09 KAM\u306e\u5b9a\u7fa9 \u76e3\u67fb\u4eba\u304c\u7d71\u6cbb\u8cac\u4efb\u8005\uff08\u65e5\u672c\u3067\u306f\u76e3\u67fb\u5f79\u7b49\u304c\u8a72\u5f53\uff09\u306b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u305f\u4e8b\u9805\u304b\u3089\u9078\u629e\u3055\u308c\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u76e3\u67fb\u4eba\u306e\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u306b\u3088\u3063\u3066\u6700\u3082\u91cd\u8981\u3068\u5224\u65ad\u3055\u308c\u305f\u4e8b\u9805\u3067\u3042\u308b\u3002 KAM\u306e\u6c7a\u5b9a\u65b9\u6cd5 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3px;\">\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3001\u306e\u308c\u3093\u306e\u91d1\u984d\u306b\u95a2\u3057\u3066\u5e74\u6b21\u3067\u6e1b\u640d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u300220X1\u5e7412\u670831\u65e5\u6642\u70b9\u3067\u306e\u6b8b\u9ad8XX\u306f\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u91cd\u8981\u3067\u3042\u308a\u3001\u3057\u305f\u304c\u3063\u3066\u3001\u76e3\u67fb\u4e0a\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u691c\u8a0e\u306f\u91cd\u8981\u3067\u3042\u3063\u305f\u3002\u307e\u305f\u3001\u7d4c\u55b6\u8005\u306e\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u306f\u8907\u96d1\u3067\u3042\u308a\u5224\u65ad\u306e\u5ea6\u5408\u304c\u9ad8\u304f\u3001\u69d8\u3005\u306a\u4eee\u5b9a\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u7279\u306b\u3001\uff3b\u7279\u5b9a\u306e\u4eee\u5b9a\u3092\u8a18\u8f09\u3059\u308b\uff3d\u306f\u3001\uff3b\u56fd\u53c8\u306f\u5730\u7406\u7684\u9818\u57df\u306e\u540d\u79f0\uff3d\u306b\u304a\u3051\u308b\u3001\u5c06\u6765\u306e\u5e02\u6cc1\u3084\u7d4c\u6e08\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u4e88\u6e2c\u306b\u3088\u308b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25cf\u9000\u8077\u7d66\u4ed8\u8cc7\u7523\u53ca\u3073\u50b5\u52d9\u306e\u8a55\u4fa1<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 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class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25cf\u53ce\u76ca\u8a8d\u8b58<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 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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<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/siryou\/kansa\/20171017.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u7b2c38\u56de\u76e3\u67fb\u90e8\u4f1a<\/a>\uff082017\u5e7410\u6708\uff09\u914d\u5e03\u8cc7\u6599\uff11\u300c\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u5316\u300d\u306b\u3064\u3044\u3066\uff08\u91d1\u878d\u5e81\uff09\u300dP15\u3011<\/span><\/p>\n<p>\u307e\u305f\u3001\u540c\u69d8\u306b\u6d77\u5916\u306e\u4e8b\u4f8b\u3067\u3042\u308b\u304c\u3001\u76e3\u67fb\u4eba\u306e\u5bfe\u5fdc\u306e\u8a18\u8f09\u4e8b\u4f8b\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\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:#E0FFFF;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25cf\u306e\u308c\u3093<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u79c1\u305f\u3061\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3057\u305f\u4eee\u5b9a\u53ca\u3073\u624b\u6cd5\uff08\u7279\u306b\u3001\uff3b\u4e8b\u696d\u306e\u5185\u5bb9\uff3d\u306e\u58f2\u4e0a\u306e\u6210\u9577\u53ca\u3073\u5229\u76ca\u7387\u306e\u4e88\u60f3\uff09\u306e\u8a55\u4fa1\u306b\u969b\u3057\u3066\u3001\u8a55\u4fa1\u306e\u5c02\u9580\u5bb6\u3092\u5229\u7528\u3057\u305f\u3002\u79c1\u305f\u3061\u306f\u3001\u6e1b\u640d\u30c6\u30b9\u30c8\u306e\u7d50\u679c\u306e\u611f\u5fdc\u5ea6\u304c\u6700\u3082\u9ad8\u304f\u3001\u3088\u3063\u3066\u306e\u308c\u3093\u306e\u56de\u53ce\u53ef\u80fd\u984d\u306e\u6c7a\u5b9a\u306b\u6700\u3082\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4eee\u5b9a\u306b\u95a2\u3059\u308b\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u958b\u793a\u306e\u9069\u5207\u6027\u306b\u3082\u7279\u306b\u6ce8\u610f\u3092\u6255\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25cf\u53ce\u76ca\u8a8d\u8b58<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u53ce\u76ca\u8a8d\u8b58\u3092\u3001\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3057\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3092\u542b\u3081\u305f\u76e3\u67fb\u624b\u7d9a\u3092\u884c\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5185\u90e8\u306eIT\u5c02\u9580\u5bb6\u3092\u5229\u7528\u3057\u305f\u3001\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u8a55\u4fa1\u624b\u7d9a\u306e\u5b9f\u65bd\u3002\u7279\u306b\u3001\u500b\u3005\u306e\u5e83\u544a\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u306e\u5951\u7d04\u6761\u4ef6\u53ca\u3073\u4fa1\u683c\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u3001\u5f53\u8a72\u5951\u7d04\u6761\u4ef6\u53ca\u3073\u4fa1\u683c\u30c7\u30fc\u30bf\u3068\u5e83\u544a\u4f1a\u793e\u3068\u306e\u95a2\u9023\u3059\u308b\u5305\u62ec\u7684\u306a\u5951\u7d04\u3068\u306e\u6bd4\u8f03\u3001\u53ca\u3073\u5e83\u544a\u5bfe\u8c61\u8005\u306e\u30c7\u30fc\u30bf\u3068\u306e\u95a2\u9023\u6027\u306b\u95a2\u3059\u308b\u5185\u90e8\u7d71\u5236\u306b\u5bfe\u3057\u3066\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u76e3\u67fb\u4eba\u304c\u6709\u3059\u308b\u696d\u7a2e\u306b\u95a2\u3059\u308b\u77e5\u8b58\u53ca\u3073\u5916\u90e8\u306e\u5e02\u5834\u30c7\u30fc\u30bf\u304b\u3089\u7b97\u5b9a\u3055\u308c\u308b\u63a8\u5b9a\u5024\u306b\u57fa\u3065\u304f\u3001\u53ce\u76ca\u53ca\u3073\u305d\u306e\u8a8d\u8b58\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u8a73\u7d30\u306a\u5206\u6790\uff08\u63a8\u5b9a\u5024\u3068\u306e\u5dee\u7570\u306e\u8ffd\u52a0\u7684\u306a\u8abf\u67fb\u3092\u542b\u3080\uff09<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25cf\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u5f15\u5f53\u91d1\u53ca\u3073\u7d44\u7e54\u5909\u66f4<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u79c1\u305f\u3061\u306f\u3001\u8cbb\u7528\u53ca\u3073\u5f15\u5f53\u91d1\u306e\u59a5\u5f53\u6027\u53ca\u3073\u8a8d\u8b58\u306e\u6642\u671f\u306e\u9069\u5207\u6027\u306b\u3064\u3044\u3066\u3001IAS\u7b2c37\u53f7\u300c\u5f15\u5f53\u91d1\u3001\u5076\u767a\u8ca0\u50b5\u53ca\u3073\u5076\u767a\u8cc7\u7523\u300d\u306b\u57fa\u3065\u304d\u8a55\u4fa1\u3057\u305f\u3002\u30b0\u30eb\u30fc\u30d7\u304c\u8cbb\u7528\u53ca\u3073\u5f15\u5f53\u91d1\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306e\u898f\u6e96\u306f\u8a73\u7d30\u3067\u3001\u307e\u305f\u3001\u73fe\u5730\u3067\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u3084\u56fa\u6709\u306e\u52b4\u50cd\u74b0\u5883\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3001\u52b4\u50cd\u7d44\u5408\u3068\u306e\u5408\u610f\u3001\u500b\u4eba\u3078\u306e\u901a\u77e5\u3001\u53c8\u306f\u548c\u89e3\u306b\u57fa\u3065\u304f\u5834\u5408\u304c\u3042\u308b\u3002\u69cb\u6210\u5358\u4f4d\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u3001\u5f53\u8a72\u69cb\u6210\u5358\u4f4d\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u5f15\u5f53\u91d1\u306e\u8a8d\u8b58\u53ca\u3073\u6e2c\u5b9a\u306b\u95a2\u3057\u3066\u3001\u8a73\u7d30\u306a\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u305f\u3002\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u3001\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u5f15\u5f53\u91d1\u306e\u7db2\u7f85\u6027\u53ca\u3073\u6b63\u78ba\u6027\u3092\u3001\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u3001\u69cb\u6210\u5358\u4f4d\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u304c\u5b9f\u65bd\u3057\u305f\u624b\u7d9a\u3092\u67fb\u95b2\u3057\u3001\u307e\u305f\u3001\u8a8d\u8b58\u306e\u898f\u6e96\u306b\u3064\u3044\u3066\u69cb\u6210\u5358\u4f4d\u306e\u76e3\u67fb\u30c1\u30fc\u30e0\u3068\u306e\u8a0e\u8b70\u3092\u884c\u3063\u305f\u3002\u672c\u793e\u306b\u304a\u3051\u308b\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u5f15\u5f53\u91d1\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb\u30c1\u30fc\u30e0\u306b\u3088\u308a\u76e3\u67fb\u3055\u308c\u3066\u3044\u308b\u3002\u79c1\u305f\u3061\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u8a8d\u8b58\u3055\u308c\u305f\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u5f15\u5f53\u91d1\u306e\u6c7a\u5b9a\u306b\u969b\u3057\u7d4c\u55b6\u8005\u304c\u4f7f\u7528\u3057\u305f\u898f\u6e96\u53ca\u3073\u4eee\u5b9a\u306f\u3001\u9069\u5207\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<\/div>\n<\/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;\">\u3010\u51fa\u6240\uff1a<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/siryou\/kansa\/20171017.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u7b2c38\u56de\u76e3\u67fb\u90e8\u4f1a<\/a>\uff082017\u5e7410\u6708\uff09\u914d\u5e03\u8cc7\u6599\uff11\u300c\u300c\u76e3\u67fb\u5831\u544a\u66f8\u306e\u900f\u660e\u5316\u300d\u306b\u3064\u3044\u3066\uff08\u91d1\u878d\u5e81\uff09\u300dP16\u3011<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u30a4\u30ae\u30ea\u30b9\u3067\u306f\u30012012\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001EU\u3067\u30822016\u5e74\uff16\u670817\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u3082\u5927\u898f\u6a21\u65e9\u671f\u63d0\u51fa\u4f1a\u793e\uff08\u6642\u4fa1\u7dcf\u984d\uff17\u5104\u30c9\u30eb\u4ee5\u4e0a\u306e\u4f1a\u793e\uff09\u306f\u30012019\u5e74\uff16\u670830\u65e5\u4ee5\u964d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u3001\u305d\u308c\u4ee5\u5916\u306eSEC\u767b\u9332\u4f1a\u793e\u306f\u30012020\u5e7412\u670815\u65e5\u4ee5\u964d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u3067\u306f\u73fe\u5728\u3001\u8b70\u8ad6\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u9069\u7528\u6642\u671f\u306f\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u3002\u307e\u305f\u3001\u5bfe\u8c61\u3082\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u76e3\u67fb\u306e\u307f\u3068\u3059\u308b\u304b\u3001\u4f1a\u793e\u6cd5\u76e3\u67fb\u307e\u3067\u5e83\u3052\u308b\u304b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011<br \/>\n\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c28\u53f7<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_02.pdf\" target=\"_blank\">\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u300d<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_05.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_03.pdf\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c61\u53f7<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_02.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09<\/a>\u300d<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c61\u53f7<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki2017_03.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\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 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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u65e5\u672c\u3067\u306f\u3001\u73fe\u884c\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3068\u3057\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u539f\u5247\uff08\u58f2\u4e0a\u9ad8\u306f\u3001\u5b9f\u73fe\u4e3b\u7fa9\u306e\u539f\u5247\u306b\u5f93\u3044\u3001\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u53c8\u306f\u5f79\u52d9\u306e\u7d66\u4ed8\u306b\u3088\u3063\u3066\u5b9f\u73fe\u3057\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c15\u53f7\u300c\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u5de5\u4e8b\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c18\u53f7\u300c\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u5de5\u4e8b\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c17\u53f7\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u53d6\u5f15\u306e\u53ce\u76ca\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u30bd\u30d5\u30c8\u5b9f\u52d9\u300d\u3068\u3044\u3046\uff09\u300d\u306b\u898f\u5b9a\u304c\u3042\u308b\u3060\u3051\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306f\u3053\u308c\u307e\u3067\u958b\u767a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[549,611,373,128],"backnumber":[1936],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 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