{"id":163017,"date":"2018-11-29T10:12:33","date_gmt":"2018-11-29T01:12:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=163017"},"modified":"2018-11-27T21:07:25","modified_gmt":"2018-11-27T12:07:25","slug":"financial-accounting-others-article-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-24\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c144\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2464\u300c\u672a\u516c\u958b\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c144\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2464<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u672a\u516c\u958b\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u5834\u5408\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb<strong>\u3000\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5FFFA;color:#000000;border-color:#2f4f4f;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><strong><span style=\"color: #2f4f4f;\">\uff3b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2460\uff5e\u2463\u306f\u3053\u3061\u3089\uff3d<\/span><\/strong><\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c57\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2460\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-5\/\" target=\"_blank\">\u3010\u7b2c57\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2460\u3000\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c58\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2461\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-6\/\" target=\"_blank\">\u3010\u7b2c58\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2461\u3000\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c59\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2462\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u653e\u68c4\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-7\/\" target=\"_blank\">\u3010\u7b2c59\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2462\u3000\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u653e\u68c4\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c60\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2463\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-8\/\" target=\"_blank\">\u3010\u7b2c60\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2463\u3000\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u300d<\/a><\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u672a\u516c\u958b\u4f01\u696d\u3067\u3042\u308b\u5f53\u793e\uff08A\u793e\uff09\u306f\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u306b\u6c42\u3081\u3089\u308c\u308b\u5f53\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u672a\u516c\u958b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u300c\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u300d\u306b\u4ee3\u3048\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u300c\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u300d\u306e\u898b\u7a4d\u308a\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5358\u4f4d\u5f53\u305f\u308a\u672c\u6e90\u7684\u4fa1\u5024\u306f\u4ed8\u4e0e\u65e5\u73fe\u5728\u3067\u898b\u7a4d\u308a\u3001\u305d\u306e\u5f8c\u306f\u898b\u76f4\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u3092\u672c\u6e90\u7684\u4fa1\u5024\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<ul>\n<li>\u4f1a\u8a08\u671f\u9593\u672b\u306b\u304a\u3051\u308b\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5408\u8a08\u984d<\/li>\n<li>\u5404\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u65e5\u306b\u304a\u3051\u308b\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5408\u8a08\u984d<\/li>\n<li>\u81ea\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u300d\uff09<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=7\" target=\"_blank\">13\u9805<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=8\" target=\"_blank\">16\u9805\uff08\uff15\uff09<\/a>\uff09<br \/>\n\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c11\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop2-2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u9069\u7528\u6307\u91dd\u300d\uff09<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop2-2.pdf#page=14\" target=\"_blank\">31\u9805<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop2-2.pdf#page=27\" target=\"_blank\">73\u9805<\/a>\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<br \/>\n<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\">A\u793e\u306f\u3001X3\u5e74\uff16\u6708\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u306e\u3046\u3061\u90e8\u9577\u4ee5\u4e0a\u306e\u800510\u540d\u306b\u5bfe\u3057\u3066\u4ee5\u4e0b\u306e\u6761\u4ef6\u3067\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u65b0\u682a\u4e88\u7d04\u6a29\uff09\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001X3\u5e74\uff17\u6708\uff11\u65e5\u306b\u4ed8\u4e0e\u3057\u305f\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; padding-left: 15px;\">\u2460\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\uff1a\u5f93\u696d\u54e1\uff11\u540d\u5f53\u305f\u308a160\u500b\uff08\u5408\u8a081,600\u500b\uff09\u3067\u3042\u308a\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4e00\u90e8\u884c\u4f7f\u306f\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u306b\u3088\u308a\u4e0e\u3048\u3089\u308c\u308b\u682a\u5f0f\u306e\u6570\uff1a\u5408\u8a081,600\u682a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u6642\u306e\u6255\u8fbc\u91d1\u984d\uff1a\uff11\u682a\u5f53\u305f\u308a75,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u671f\u9593\uff1aX5\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089X7\u5e74\uff13\u670831\u65e5\u307e\u3067<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u5b9f\u969b\u306b\u682a\u5f0f\u304c\u516c\u958b\u3055\u308c\u305f\u306e\u306f\u3001\u4e88\u5b9a\u901a\u308aX5\u5e74\uff17\u6708\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306e\u898b\u7a4d\u308a\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2466\u3000\u5272\u5f15\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3055\u308c\u305fA\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u306f\u3001\u4ed8\u4e0e\u6642\u306b\u304a\u3044\u306650,000\u5186\uff0f\u682a\u3001X4\u5e74\uff13\u670831\u65e5\u306770,000\u5186\uff0f\u682a\u3001X5\u5e74\uff13\u670831\u65e5\u3067120,000\u5186\uff0f\u682a\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2467\u3000\u682a\u5f0f\u516c\u958b\u5f8c\u306e\u682a\u4fa1\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fbX6\u5e74\uff13\u6708\u671f\uff1a\u884c\u4f7f\u6642135,000\u5186\uff0f\u682a\u3001\u671f\u672b\u6642130,000\u5186\uff0f\u682a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fbX7\u5e74\uff13\u6708\u671f\uff1a\u884c\u4f7f\u6642140,000\u5186\uff0f\u682a\u3001\u671f\u672b\u6642150,000\u5186\uff0f\u682a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2468\u3000X3\u5e74\uff17\u6708\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4ed8\u4e0e\u6642\u70b9\u306b\u304a\u3051\u308b\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u898b\u8fbc\u307f\u306f\u30bc\u30ed\u3067\u3042\u308a\u3001\u5b9f\u969b\u306bX5\u5e74\uff16\u6708\u672b\u307e\u3067\u306b\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308a\u5931\u52b9\u3057\u305f\u306e\u306f\u3001\uff11\u540d\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2469\u3000\u5e74\u5ea6\u3054\u3068\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306e\u5b9f\u7e3e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-163064\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-1-2.png\" alt=\"\" width=\"500\" height=\"243\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u246a\u3000\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u884c\u4f7f\u3055\u308c\u305f\u969b\u3001\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u884c\u4f7f\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u53ca\u3073\u884c\u4f7f\u3055\u308c\u305f\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u8cc7\u672c\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000X4\u5e74\uff13\u6708\u671f<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eba\u4ef6\u8cbb\u306e\u8a08\u4e0a\u300b<\/strong><\/p>\n<p>\u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed5\u8a33\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u884c\u4f7f\u4fa1\u683c\uff0875,000\u5186\uff09\u304c\u5272\u5f15\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u6cd5\u306b\u3088\u308a\u7b97\u5b9a\u3055\u308c\u305f\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\uff0850,000\u5186\uff09\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u4ed8\u4e0e\u6642\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306f\uff10\u5186\u3002<\/span><\/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:#800000;\">\n\t\t<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #800000;\">\u25ce<\/span> \u6ce8\u8a18<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u6c42\u3081\u3089\u308c\u308b\u6ce8\u8a18<\/p>\n<ul>\n<li>\u671f\u672b\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u5408\u8a08\u984d\uff1a\uff10\u5186<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 36px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff08\u671f\u672b\u306b\u304a\u3051\u308bA\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d70,000\u5186\uff0f\u500b\uff0d\u884c\u4f7f\u4fa1\u683c75,000\u5186\uff0f\u500b\uff09\u00d71,600\u500b\uff1c\uff10\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000X5\u5e74\uff13\u6708\u671f<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eba\u4ef6\u8cbb\u306e\u8a08\u4e0a\u300b<\/strong><\/p>\n<p>\u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed5\u8a33\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4ed8\u4e0e\u6642\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u304c\uff10\u5186\u3067\u3042\u308b\u305f\u3081\u3002<\/span><\/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:#800000;\">\n\t\t<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #800000;\">\u25ce<\/span> \u6ce8\u8a18<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u6c42\u3081\u3089\u308c\u308b\u6ce8\u8a18<\/p>\n<ul>\n<li>\u671f\u672b\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u5408\u8a08\u984d\uff1a72,000,000\u5186<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 36px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff08\u671f\u672b\u306b\u304a\u3051\u308bA\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d120,000\u5186\uff0f\u500b\uff0d\u884c\u4f7f\u4fa1\u683c75,000\u5186\uff0f\u500b\uff09\u00d71,600\u500b<\/p>\n<p style=\"text-indent: 45px; margin-bottom: 3px;\">\uff1d72,000,000\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000X6\u5e74\uff13\u6708\u671f<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eba\u4ef6\u8cbb\u306e\u8a08\u4e0a\u300b<\/strong><\/p>\n<p>\u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed5\u8a33\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4ed8\u4e0e\u6642\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u304c\uff10\u5186\u3067\u3042\u308b\u305f\u3081\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u300b<\/strong><\/p>\n<p>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u3092\u53d7\u3051\u3001A\u793e\u306f\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-163062\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-2.png\" alt=\"\" width=\"1085\" height=\"67\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-2.png 1085w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-2-300x18.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-2-1024x63.png 1024w\" sizes=\"(max-width: 1085px) 100vw, 1085px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u6255\u8fbc\u91d1\u984d\uff1a75,000\u5186\uff0f\u682a\u00d7160\u682a\uff0f\u540d\u00d7\uff15\u540d\uff1d60,000,000\u5186<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u91d1\u984d\uff1a\u4ed8\u4e0e\u6642\u5358\u4f4d\u5f53\u305f\u308a\u672c\u6e90\u7684\u4fa1\u5024\u304c\uff10\u5186\u3067\u3042\u308b\u305f\u3081\u3001\uff10\u5186\u3002<\/span><\/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:#800000;\">\n\t\t<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #800000;\">\u25ce<\/span> \u6ce8\u8a18<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u6c42\u3081\u3089\u308c\u308b\u6ce8\u8a18<\/p>\n<ul>\n<li>\u671f\u672b\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u5408\u8a08\u984d\uff1a35,200,000\u5186<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 36px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff08\u671f\u672b\u306b\u304a\u3051\u308bA\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d130,000\u5186\uff0f\u500b\uff0d\u884c\u4f7f\u4fa1\u683c75,000\u5186\uff0f\u500b\uff09\u00d7640\u500b<\/p>\n<p style=\"text-indent: 45px; margin-bottom: 3px;\">\uff1d35,200,000\u5186<\/p>\n<ul>\n<li>\u5f53\u671f\u4e2d\u306b\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u65e5\u306b\u304a\u3051\u308b\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5408\u8a08\u984d\uff1a48,000,000\u5186<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 36px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff08\u884c\u4f7f\u6642A\u793e\u682a\u5f0f\u6642\u4fa1135,000\u5186\uff0f\u500b\uff0d\u884c\u4f7f\u4fa1\u683c75,000\u5186\uff0f\u500b\uff09\u00d7800\u500b<\/p>\n<p style=\"text-indent: 45px; margin-bottom: 3px;\">\uff1d48,000,000\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000X7\u5e74\uff13\u6708\u671f<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u300b<\/strong><\/p>\n<p>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u3092\u53d7\u3051\u3001A\u793e\u306f\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-163063\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-3.png\" alt=\"\" width=\"1085\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-3.png 1085w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-3-300x17.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-3-1024x61.png 1024w\" sizes=\"(max-width: 1085px) 100vw, 1085px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u6255\u8fbc\u91d1\u984d\uff1a75,000\u5186\uff0f\u682a\u00d7160\u682a\uff0f\u540d\u00d7\uff13\u540d\uff1d36,000,000\u5186<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u91d1\u984d\uff1a\u4ed8\u4e0e\u6642\u5358\u4f4d\u5f53\u305f\u308a\u672c\u6e90\u7684\u4fa1\u5024\u304c\uff10\u5186\u3067\u3042\u308b\u305f\u3081\u3001\uff10\u5186\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u6a29\u5229\u884c\u4f7f\u671f\u9593\u6e80\u4e86\u306b\u3088\u308b\u5931\u52b9\u5206\u3092\u5229\u76ca\u306b\u632f\u66ff\u300b<\/strong><\/p>\n<p>\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u3046\u3061\u3001\u6a29\u5229\u884c\u4f7f\u671f\u9593\u4e2d\u306b\u6a29\u5229\u884c\u4f7f\u3055\u308c\u306a\u304b\u3063\u305f\uff08\u6a29\u5229\u4e0d\u884c\u4f7f\u306b\u3088\u308b\u5931\u52b9\uff09\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u623b\u5165\u76ca\u3068\u3057\u3066\u5229\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3002<br \/>\n\u21d2 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4ed5\u8a33\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4ed8\u4e0e\u6642\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u304c\uff10\u5186\u3067\u3042\u308b\u305f\u3081\u3002<\/span><\/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:#800000;\">\n\t\t<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #800000;\">\u25ce<\/span> \u6ce8\u8a18<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<ul>\n<li>\u5f53\u671f\u4e2d\u306b\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u65e5\u306b\u304a\u3051\u308b\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5408\u8a08\u984d\uff1a31,200,000\u5186<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 36px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff08\u884c\u4f7f\u6642A\u793e\u682a\u5f0f\u6642\u4fa1140,000\u5186\uff0f\u500b\uff0d\u884c\u4f7f\u4fa1\u683c75,000\u5186\uff0f\u500b\uff09\u00d7480\u500b<\/p>\n<p style=\"text-indent: 45px; margin-bottom: 3px;\">\uff1d31,200,000\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3057\u3001\u3053\u308c\u306b\u5fdc\u3058\u3066\u4f01\u696d\u304c\u5f93\u696d\u54e1\u7b49\u304b\u3089\u53d6\u5f97\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u305d\u306e\u53d6\u5f97\u306b\u5fdc\u3058\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u306e\u884c\u4f7f\u53c8\u306f\u5931\u52b9\u304c\u78ba\u5b9a\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=5\" target=\"_blank\">\uff14\u9805<\/a>\uff09\u3002<\/p>\n<p>\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u8cbb\u7528\u8a08\u4e0a\u984d\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306e\u3046\u3061\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u3067\u3059\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=5\" target=\"_blank\">\uff15\u9805<\/a>\uff09\u3002<\/p>\n<p>\u672a\u516c\u958b\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u3092\u640d\u76ca\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u308b\u306b\u8db3\u308a\u308b\u3060\u3051\u306e\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u898b\u7a4d\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u304c\u591a\u304f\u3001\u307e\u305f\u4e00\u822c\u6295\u8cc7\u5bb6\u304c\u3044\u306a\u3044\u3053\u3068\u3082\u8003\u616e\u3057\u3001\u672c\u5247\u3067\u3042\u308b\u30b9\u30c8\u30c3\u30af\u30fb \u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306b\u4ee3\u3048\u3001\u305d\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306e\u898b\u7a4d\u308a\u306b\u3088\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=22\" target=\"_blank\">60\u9805<\/a>\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4ed8\u4e0e\u65e5\u73fe\u5728\u3067\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u3092\u898b\u7a4d\u308a\u3001\u305d\u306e\u5f8c\u306f\u898b\u76f4\u3055\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u3001\u300c\u5358\u4f4d\u5f53\u305f\u308a\u306e\u672c\u6e90\u7684\u4fa1\u5024\u300d\u3068\u306f\u3001\u7b97\u5b9a\u6642\u70b9\u306b\u304a\u3044\u3066\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u6a29\u5229\u884c\u4f7f\u3055\u308c\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e\u5358\u4f4d\u5f53\u305f\u308a\u306e\u4fa1\u5024\u3067\u3042\u308a\u3001\u5f53\u8a72\u6642\u70b9\u3067\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u539f\u8cc7\u7523\u3067\u3042\u308b\u81ea\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u3068\u884c\u4f7f\u4fa1\u683c\u3068\u306e\u5dee\u984d\u3092\u3044\u3044\u307e\u3059\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=13\" target=\"_blank\">13\u9805<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u6e90\u7684\u4fa1\u5024\u306b\u3088\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u4fa1\u683c\u304c\u305d\u306e\u539f\u8cc7\u7523\u3067\u3042\u308b\u81ea\u793e\u306e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u3092\u4e0a\u56de\u308b\u6761\u4ef6\u3067\u4ed8\u4e0e\u3055\u308c\u305f\u5834\u5408\u3092\u9664\u304d\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4fa1\u5024\u304c\u30bc\u30ed\u3068\u306a\u308b\u305f\u3081\u3001\u8cbb\u7528\u304c\u8a08\u4e0a\u3055\u308c\u307e\u305b\u3093 \uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=22\" target=\"_blank\">61\u9805<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5404\u671f\u672b\u306b\u304a\u3051\u308b\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5408\u8a08\u984d\u53ca\u3073\u5404\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u6a29\u5229\u884c\u4f7f\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u65e5\u306b\u304a\u3051\u308b\u672c\u6e90\u7684\u4fa1\u5024\u306e\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u6ce8\u8a18\u3067\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=22\" target=\"_blank\">62\u9805<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf#page=22\" target=\"_blank\">63\u9805<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u672c\u6e90\u7684\u4fa1\u5024\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-163068\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/basic-ac144-4.png\" alt=\"\" width=\"1317\" height=\"1377\" 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