{"id":166210,"date":"2018-12-27T10:12:14","date_gmt":"2018-12-27T01:12:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=166210"},"modified":"2018-12-26T18:24:38","modified_gmt":"2018-12-26T09:24:38","slug":"revenue-article-41","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-41\/","title":{"rendered":"\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u5fb9\u5e95\u89e3\u8aac\u3000\u3010\u7b2c11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<span style=\"font-size: 14px;\">\u53ca\u3073<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<span style=\"font-size: 14px;\">\u306e<\/span><span style=\"color: #c71585;\">\u5fb9\u5e95\u89e3\u8aac<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>23\u3000\u8868\u793a\u53ca\u3073\u6ce8\u8a18<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u3067\u306f\u8868\u793a\u53ca\u3073\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3082\u5f93\u6765\u304b\u3089\u306e\u5909\u66f4\u70b9\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8868\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u9805\u76ee<\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u3057\u3066\u3001<strong><span style=\"text-decoration: underline;\">\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3001\u300c\u50b5\u6a29\u300d\u3001\u300c\u5951\u7d04\u8ca0\u50b5\u300d<\/span><\/strong>\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f01\u696d\u304c\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u7d04\u675f\u3092\u5c65\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u53c8\u306f\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u524d\u306b\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306e\u5c65\u884c\u3068\u9867\u5ba2\u306e\u652f\u6255\u3068\u306e\u95a2\u4fc2\u306b\u57fa\u3065\u304d\u3001\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53c8\u306f\u50b5\u6a29\u3092\u9069\u5207\u306a\u79d1\u76ee\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3059\u308b\uff08\u57fa\u6e9679\uff09\u3002<!--more--><\/p>\n<p>\u5951\u7d04\u8cc7\u7523\u3068\u50b5\u6a29\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6b8b\u9ad8\u3092\u6ce8\u8a18\u3059\u308b\uff08\u57fa\u6e9679\uff09\u3002\u305f\u3060\u3057\u3001<strong><span style=\"text-decoration: underline;\">\u65e9\u671f\u9069\u7528\u3059\u308b\u5834\u5408\uff08\u9023\u8f09<a title=\"\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u5fb9\u5e95\u89e3\u8aac\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-28\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\uff14\uff08\uff14\uff09\u53c2\u7167\uff09\u3001\u5951\u7d04\u8cc7\u7523\u3068\u50b5\u6a29\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u533a\u5206\u8868\u793a\u305b\u305a\u3001\u304b\u3064\u3001\u305d\u308c\u305e\u308c\u306e\u6b8b\u9ad8\u3092\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/strong>\uff08\u57fa\u6e9688\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u533a\u5206\u8868\u793a\u53ca\u3073\u6ce8\u8a18\u306e\u8981\u5426\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u304c\u9069\u7528\u3055\u308c\u308b\u6642\uff08\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\uff09\u307e\u3067\uff08\u6e96\u5099\u671f\u9593\u3092\u542b\u3080\uff09\u306b\u691c\u8a0e\u3055\u308c\u308b\uff08\u57fa\u6e96160\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:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7\u300c<\/span>\u5951\u7d04\u8cc7\u7523<span style=\"color: #4682b4;\">\u300d<\/span><\/strong><\/h4>\n<ul>\n<li>\u5951\u7d04\u8cc7\u7523\u3068\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\uff08\u50b5\u6a29\u3092\u9664\u304f\uff09\u3092\u3044\u3046\uff08\u57fa\u6e9610\uff09\u3002\u4f8b\u3048\u3070\u3001\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\u306b\u9032\u6357\u5ea6\u306b\u5fdc\u3058\u3066\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u306e\u76f8\u624b\u52d8\u5b9a\u79d1\u76ee\u304c\u8a72\u5f53\u3059\u308b\u3002<\/li>\n<li>\u5951\u7d04\u8cc7\u7523\u306f\u3001\u91d1\u92ad\u50b5\u6a29\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\uff08\u57fa\u6e9677\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7\u300c<\/span>\u50b5\u6a29<span style=\"color: #4682b4;\">\u300d<\/span><\/strong><\/h4>\n<ul>\n<li>\u50b5\u6a29\u3068\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\u306e\u3046\u3061<strong><span style=\"text-decoration-line: underline;\">\u7121\u6761\u4ef6\u306e\u3082\u306e<\/span><\/strong>\uff08\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u306a\u8acb\u6c42\u6a29\uff09\u3092\u3044\u3046\uff08\u57fa\u6e9612\uff09\u3002\u4f8b\u3048\u3070\u3001\u58f2\u639b\u91d1\u3001\u5b8c\u6210\u5de5\u4e8b\u672a\u53ce\u5165\u91d1\u7b49\u306e\u52d8\u5b9a\u79d1\u76ee\u304c\u8a72\u5f53\u3059\u308b\u3002<\/li>\n<li>\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\u304c\u7121\u6761\u4ef6\u3067\u3042\u308b\u3068\u306f\u3001\u5f53\u8a72\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u524d\u306b\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c<strong><span style=\"text-decoration-line: underline;\">\u6642\u306e\u7d4c\u904e\u306e\u307f<\/span><\/strong>\u3067\u3042\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u4f8b\u3048\u3070\u3001\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u73fe\u5728\u306e\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u91d1\u984d\u304c\u5c06\u6765\u306b\u304a\u3044\u3066\u8fd4\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u50b5\u6a29\u3092\u8a8d\u8b58\u3059\u308b\uff08\u57fa\u6e96150\uff09\u3002<\/li>\n<li>\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u7121\u6761\u4ef6\u306e\u6a29\u5229\u306f\u3001\u901a\u5e38\u3001\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u3066\u9867\u5ba2\u306b\u8acb\u6c42\u3057\u305f\u6642\u306b\u751f\u3058\u308b\u3002\u305f\u3060\u3057\u3001\u9867\u5ba2\u3078\u306e\u652f\u6255\u306e\u8acb\u6c42\u306f\u3001\u4f01\u696d\u304c\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u7121\u6761\u4ef6\u306e\u6a29\u5229\u3092\u6709\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3057\u305f\u6642\u306b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u7121\u6761\u4ef6\u306e\u6a29\u5229\u3092\u6709\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u57fa\u6e96150\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7\u300c<\/span>\u5951\u7d04\u8ca0\u50b5<span style=\"color: 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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:#006400;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #f5fffa; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u3010\u8a2d\u4f8b\u3011<\/strong><\/h4>\n<div style=\"padding: 10px; border: 2px dotted #000000; background-color: #ffffff; border-radius: 10px; margin-bottom: 5px;\">\n<p>\u5f53\u793e\u306fX\uff11\u5e74\uff14\u6708\uff11\u65e5\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u958b\u767a\u3059\u308b\u5951\u7d04\uff08\u5bfe\u4fa1\uff1a30,000,000\u5186\uff09\u3092\u9867\u5ba2\u3068\u7de0\u7d50\u3057\u305f\u3002<\/p>\n<p>\u5951\u7d04\u4e0a\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u3044\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5b8c\u6210\u3055\u305b\u3001\u9867\u5ba2\u306b\u7d0d\u54c1\u3059\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u652f\u6255\u3044\u306f\u7d0d\u54c1\u5f8c\u3001\uff12\u30f6\u6708\u5f8c\u306b\u884c\u308f\u308c\u308b\u3002<br \/>\n\u4f01\u696d\u306f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u958b\u767a\u3092\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u8b58\u5225\u3057\u3001\u307e\u305f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">X\uff12\u5e74\uff13\u670831\u65e5\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u958b\u767a\u306e\u9032\u6357\u5ea6\u306f\u300145\uff05\u3067\u3042\u3063\u305f\u3002<br \/>\nX\uff13\u5e74\uff13\u670831\u65e5\u306b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u5b8c\u6210\u3057\u3001\u9867\u5ba2\u306b\u7d0d\u54c1\u3055\u308c\u305f\u3002<br \/>\n\u6c7a\u7b97\u65e5\u306f\uff13\u670831\u65e5\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px; margin-top: 20px;\"><strong>\u2460\u3000X\uff12\u5e74\uff13\u670831\u65e5<\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-166213 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/tettei-shueki11-1.png\" alt=\"\" width=\"550\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/tettei-shueki11-1.png 1525w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/tettei-shueki11-1-300x18.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/tettei-shueki11-1-1024x63.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u300030,000,000\u5186\u00d745\uff05\uff1d13,500,000\u5186<br \/>\n<strong>\u3000<\/strong>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u5b8c\u6210\u3057\u3066\u3044\u306a\u3044\uff08\u5f53\u7136\u306b\u7d0d\u54c1\u3082\u3055\u308c\u3066\u3044\u306a\u3044\uff09\u305f\u3081\u3001\u4f01\u696d\u306e\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6a29\u5229\u306f<span style=\"text-decoration: underline;\">\u7121\u6761\u4ef6\u3067\u306f\u306a\u3044\u3002<\/span>\u305d\u306e\u305f\u3081\u3001\u5951\u7d04\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px; margin-top: 20px;\"><strong>\u2461\u3000X\uff13\u5e74\uff13\u670831\u65e5<\/strong><\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-166212 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/12\/tettei-shueki11-2.png\" alt=\"\" width=\"550\" height=\"66\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/tettei-shueki11-2.png 1519w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/tettei-shueki11-2-300x35.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/12\/tettei-shueki11-2-1024x122.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5dee\u984d<br \/>\n<strong>\u3000<\/strong>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u5b8c\u6210\u3057\u3001\u9867\u5ba2\u3078\u7d0d\u54c1\u3057\u305f\u305f\u3081\u3001\u4f01\u696d\u306e\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6a29\u5229\u306f\u7121\u6761\u4ef6\u306e\u6a29\u5229\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u50b5\u6a29\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3002<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u640d\u76ca\u8a08\u7b97\u66f8\u9805\u76ee<\/h4>\n<p>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u8a2d\u4f8b\u306e\u4e2d\u3067\u306f\u3001\u53ce\u76ca\u306e\u8868\u793a\u79d1\u76ee\u3068\u3057\u3066\u300c\u58f2\u4e0a\u9ad8\u300d\u3001\u300c\u624b\u6570\u6599\u53ce\u5165\u300d\u3001\u300c\u55b6\u696d\u53ce\u76ca\u300d\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u95a2\u3057\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u306e\u6210\u7acb\u307e\u3067\u306e\u5be9\u8b70\u306e\u904e\u7a0b\u3067\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306b\u3088\u308b\u53ce\u76ca\u3084\u4f01\u696d\u304c\u4ee3\u7406\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u57fa\u6e96\u7b49\u306b\u5f93\u3063\u3066\u8a8d\u8b58\u3055\u308c\u308b\u53ce\u76ca\u306e\u8868\u793a\u79d1\u76ee\u3092\u660e\u78ba\u5316\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u610f\u898b\u304c\u3042\u3063\u305f\uff08\u57fa\u6e96155\uff09\u3002<\/p>\n<p>\u73fe\u5728\u3001\u8868\u793a\u79d1\u76ee\u3068\u3057\u3066\u4e00\u822c\u7684\u306b\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u58f2\u4e0a\u9ad8\u306f\u3001\u4ed6\u306e\u95a2\u9023\u3059\u308b\u6cd5\u4ee4\u7b49\u306b\u304a\u3044\u3066\u3082\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4eee\u306b\u305d\u306e\u540d\u79f0\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306b\u306f\u5f71\u97ff\u304c\u5e83\u7bc4\u306b\u53ca\u3076\u3053\u3068\u7b49\u304b\u3089\u3001\u53ce\u76ca\u306e\u8868\u793a\u79d1\u76ee\u306b\u3064\u3044\u3066\u3001\u6ce8\u8a18\u4e8b\u9805\u3068\u5408\u308f\u305b\u3066\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u304c\u9069\u7528\u3055\u308c\u308b\u6642\uff08\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\uff09\u307e\u3067\uff08\u6e96\u5099\u671f\u9593\u3092\u542b\u3080\uff09\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u57fa\u6e96155\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001IFRS\u7b2c15\u53f7\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3068\u91d1\u878d\u8981\u7d20\u306e\u5f71\u97ff\uff08\u53d7\u53d6\u5229\u606f\u53c8\u306f\u652f\u6255\u5229\u606f\uff09\u306e\u533a\u5206\u8868\u793a\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u3082\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u304c\u9069\u7528\u3055\u308c\u308b\u6642\uff08\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\uff09\u307e\u3067\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u57fa\u6e96155\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #6495ed;\"><strong>\u3010\u65e9\u671f\u9069\u7528\u306e\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u3092\u65e9\u671f\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u73fe\u5728\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u58f2\u4e0a\u9ad8\u3001\u58f2\u4e0a\u53ce\u76ca\u3001\u55b6\u696d\u53ce\u76ca\u7b49\u306e\u79d1\u76ee\u3092\u7d99\u7d9a\u3057\u3066\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u57fa\u6e96155\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6ce8\u8a18<\/strong><\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u3092\u6ce8\u8a18\u3059\u308b\u3002\u5f53\u8a72\u6ce8\u8a18\u306f\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u306b\u306f\u542b\u3081\u305a\u3001\u500b\u5225\u306e\u6ce8\u8a18\u3068\u3057\u3066\u958b\u793a\u3059\u308b\uff08\u57fa\u6e9680\u3001156\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\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u304a\u3051\u308b<strong><span style=\"border-bottom: solid 1px #000000;\">\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4f01\u696d\u304c\u4e0a\u8a18\u306e<strong><span style=\"border-bottom: solid 1px #000000;\">\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9<\/span><\/strong>\uff08\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff09<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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title=\"\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u306e\u5fb9\u5e95\u89e3\u8aac\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-28\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a><strong>\uff14\uff08\uff14\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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10px;\"><strong>\uff08\u2170\uff09\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u9805\u76ee<\/strong><\/p>\n<p>\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53c8\u306f\u50b5\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u306b\u5f93\u3044\u3001\u5f93\u6765\u304b\u3089\u7528\u3044\u3066\u3044\u308b\u79d1\u76ee\u3001\u3082\u3057\u304f\u306f\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u3092\u793a\u3059\u540d\u79f0\u3092\u4ed8\u3057\u305f\u79d1\u76ee\u3092\u3082\u3063\u3066\u8868\u793a\u3059\u308b\u306a\u3069\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u304c\u660e\u77ad\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u7559\u610f\u3057\u305f\u4e0a\u3067\u9069\u5207\u306a\u79d1\u76ee\u3092\u3082\u3063\u3066\u8868\u793a\u3059\u308b\u3002\u306a\u304a\u3001\u57fa\u6e96\u7b2c79\u9805\u300188\u9805\uff08\u4e0a\u8a18<strong>23.\uff08\uff11\uff09<\/strong>\u2460\u53c2\u7167\uff09\u306b\u3064\u3044\u3066\u306f\u3001ASBJ\u306e\u691c\u8a0e\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20180608\/1.pdf\" target=\"_blank\">\u300c\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u305d\u308c\u306b\u5bfe\u3059\u308b\u91d1\u878d\u5e81\u306e\u8003\u3048\u65b9\u300d\uff11<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 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title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/shueki_20180330.pdf\" target=\"_blank\">\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u516c\u8868\u5f8c\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u624b\u9806<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u3053\u306e\u516c\u8868\u7269\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u4eca\u5f8c\u3001\u5e02\u5834\u95a2\u4fc2\u8005\u304b\u3089\u306e\u63d0\u8d77\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001ASBJ\u306f\u57fa\u6e96\u306b\u5f93\u3063\u305f\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u5b9f\u52d9\u4e0a\u8457\u3057\u304f\u56f0\u96e3\u306a\u72b6\u6cc1\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u53ca\u3073\u4ee3\u66ff\u7684\u306a\u53d6\u6271\u3044\u306e\u8981\u5426\u7b49\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<li>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u516c\u958b\u306e\u5be9\u8b70\u306b\u304a\u3044\u3066\u5f53\u8a72\u5e02\u5834\u95a2\u4fc2\u8005\u304b\u3089\u63d0\u8d77\u3055\u308c\u305f\u72b6\u6cc1\u306e\u8aac\u660e\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li>\u691c\u8a0e\u306e\u7d50\u679c\u3001\u9069\u7528\u6307\u91dd\uff08\u8a2d\u4f8b\u3092\u542b\u3080\uff09\u306e\u6539\u6b63\u304c\u5fc5\u8981\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3001\u516c\u958b\u8349\u6848\u306b\u5bc4\u305b\u3089\u308c\u305f\u5e02\u5834\u95a2\u4fc2\u8005\u304b\u3089\u306e\u610f\u898b\u3092\u8e0f\u307e\u3048\u3001\u6700\u7d42\u7684\u306a\u6539\u6b63\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u5224\u65ad\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4eca\u5f8c\u3001\u5e02\u5834\u95a2\u4fc2\u8005\u304b\u3089\u306e\u63d0\u8d77\u306b\u3088\u3063\u3066\u306f\u3001\u9069\u7528\u6307\u91dd\u53c8\u306f\u8a2d\u4f8b\u304c\u6539\u6b63\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u696d\u754c\u56e3\u4f53\u306e\u52d5\u5411<\/h4>\n<p>\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u30b2\u30fc\u30e0\u306b\u304a\u3051\u308b\u8ab2\u91d1\u306b\u3064\u3044\u3066\u3001\u3044\u3064\u306e\u6642\u70b9\u53c8\u306f\u3069\u306e\u671f\u9593\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u304b\u306f\u610f\u898b\u304c\u308f\u304b\u308c\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5e73\u621030\u5e74\uff15\u670829\u65e5\u306b\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u30e2\u30d0\u30a4\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0\u3088\u308a\u300c<a title=\"\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u30e2\u30d0\u30a4\u30eb\u30fb\u30b3\u30f3\u30c6\u30f3\u30c4\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0\" href=\"https:\/\/www.mcf.or.jp\/wordpress\/wp-content\/uploads\/2018\/05\/mcf_release_20180529.pdf\" target=\"_blank\">\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u30b2\u30fc\u30e0\u7b49\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u4f5c\u6210\u306b\u5411\u3051\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u516c\u8868\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u30b2\u30fc\u30e0\u306b\u304a\u3051\u308b\u30b2\u30fc\u30e0\u5185\u30a2\u30a4\u30c6\u30e0\u7b49\u306b\u95a2\u3059\u308b\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u4e3b\u8981\u306a\u30d1\u30bf\u30fc\u30f3\u306b\u5fdc\u3058\u305f\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306f\u3001\u4f01\u696d\u306e\u904e\u5ea6\u306a\u8ca0\u62c5\u3092\u9632\u6b62\u3057\u3001\u3088\u308a\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u3067\u304d\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u591a\u304f\u306e\u554f\u984c\u30fb\u8ab2\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u5b9f\u52d9\u3067\u306f\u3001\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u4e00\u822c\u306b\u305d\u306e\u60c5\u5831\u304c\u30aa\u30fc\u30d7\u30f3\u3068\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u5404\u793e\u306e\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u5bfe\u3059\u308b\u53d6\u7d44\u307f\u306e\u672c\u6c17\u5ea6\u306b\u3088\u308a\u3001\u540c\u3058\u696d\u754c\u5185\u3067\u3082\u4f1a\u793e\u3054\u3068\u306b\u4f1a\u8a08\u51e6\u7406\u304c\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u7b49\u304c\u516c\u8868\u3055\u308c\u3001\u4f1a\u8a08\u5b9f\u52d9\u304c\u4e00\u822c\u306b\u30aa\u30fc\u30d7\u30f3\u306b\u306a\u308a\u3001\u3088\u308a\u826f\u3044\u4f1a\u8a08\u5b9f\u52d9\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3092\u671f\u5f85\u3057\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0330.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fbASBJ\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fbIASB\u30fb\u30fb\u30fb\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fbFASB\u30fb\u30fb\u30fb\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u57fa\u6e96\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9069\u7528\u6307\u91dd\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_03.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8a2d\u4f8b\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_04.pdf\" target=\"_blank\">\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\u8a2d\u4f8b<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5bfe\u5fdc\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c61\u53f7<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/summary_20170720ed.pdf#page=6\" target=\"_blank\">\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8 \uff15.\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u610f\u898b\u52df\u96c6\u30fb\u30fb\u30fb\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/misc\/misc_others\/2016-0204\/2016-1026-2.html\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u306e\u52df\u96c6<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5de5\u4e8b\u57fa\u6e96\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c15\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/kouji-keiyaku.pdf\" target=\"_blank\">\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5de5\u4e8b\u6307\u91dd\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c18\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/kouji-keiyaku2.pdf\" target=\"_blank\">\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u5b9f\u52d9\u5831\u544a\u30fb\u30fb\u30fb\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c17\u53f7\u300c<a title=\"ASBj\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/soft.pdf\" target=\"_blank\">\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<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30ea\u30fc\u30b9\u57fa\u6e96\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/Lease_55.pdf\" target=\"_blank\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9061\u53ca\u57fa\u6e96\u30fb\u30fb\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/kakosyusei_1.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u3057\u3066\u3001\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3001\u300c\u50b5\u6a29\u300d\u3001\u300c\u5951\u7d04\u8ca0\u50b5\u300d\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u4f01\u696d\u304c\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u7d04\u675f\u3092\u5c65\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u53c8\u306f\u4f01\u696d\u304c\u5c65\u884c\u3059\u308b\u524d\u306b\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306b\u306f\u3001\u4f01\u696d\u306e\u5c65\u884c\u3068\u9867\u5ba2\u306e\u652f\u6255\u3068\u306e\u95a2\u4fc2\u306b\u57fa\u3065\u304d\u3001\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53c8\u306f\u50b5\u6a29\u3092\u9069\u5207\u306a\u79d1\u76ee\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3059\u308b\uff08\u57fa\u6e9679\uff09\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":[178,256,167,182,290,232],"tags":[544,476,549,550,375,302,356,159],"backnumber":[1976],"series":[830],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:09:35","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/166210"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=166210"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/166210\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=166210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=166210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=166210"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=166210"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=166210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}