{"id":167987,"date":"2019-01-24T10:15:09","date_gmt":"2019-01-24T01:15:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=167987"},"modified":"2019-01-23T16:21:56","modified_gmt":"2019-01-23T07:21:56","slug":"revenue-article-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-45\/","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\u7b2c13\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\u7b2c13\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: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6d88\u8cbb\u7a0e\u6cd5<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u3078\u5bfe\u5fdc\u3057\u305f\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306f<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\u7b2c12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-43\/\" target=\"_blank\">\u524d\u56de<\/a>\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3060\u304c\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306f\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u306b\u5bfe\u5fdc\u3057\u305f\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306e\u7a0e\u984d\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u8ab2\u7a0e\u6a19\u6e96\u306f\u3001\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u300d\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\uff11\u3064\u306e\u5951\u7d04\u306b\u5c65\u884c\u7fa9\u52d9\uff21\u3068\u5c65\u884c\u7fa9\u52d9\uff22\u304c\u3042\u308b\u5834\u5408\u3001\u53d6\u5f15\u4fa1\u683c1,000\u3092\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u5fdc\u3058\u3066\u5c65\u884c\u7fa9\u52d9\uff21900\u3001\u5c65\u884c\u7fa9\u52d9\uff22100\u3068\u914d\u5206\u3057\u305f\u3068\u3059\u308b\u3002\u305d\u3057\u3066\u3001\u5c65\u884c\u7fa9\u52d9\uff21\u306f\u5f53\u671f\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u305f\u304c\u3001\u5c65\u884c\u7fa9\u52d9\uff22\u306f\u7fcc\u671f\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u3001\u5f53\u671f\u306f\u5951\u7d04\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u300c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u300d\u306f\u3001\u53d6\u5f15\u4fa1\u683c1,000\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<!--more--><\/p>\n<p>\u307e\u305f\u3001\u53ce\u76ca\u3092\u7d14\u984d\u3067\u8a8d\u8b58\u3057\u305f\u5834\u5408\u3082\u7d14\u984d\u306e\u91d1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5f93\u6765\u3069\u304a\u308a\u7dcf\u984d\u306e\u91d1\u984d\u3092\u30d9\u30fc\u30b9\u306b\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3002\u3055\u3089\u306b\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u3082\u5f93\u524d\u3069\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3068\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u524d\u3069\u304a\u308a\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u30b7\u30b9\u30c6\u30e0\u5909\u66f4\u3059\u308b\u5834\u5408\u3001\u4f1a\u8a08\u51e6\u7406\uff08\u2252\u6cd5\u4eba\u7a0e\u306e\u51e6\u7406\uff09\u3068\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u306e\u4e21\u65b9\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4f1a\u8a08\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306e\u5dee\u7570\u306e\u8a2d\u4f8b<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u3088\u308a\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u7b49\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u4f1a\u8a08\u30fb\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u76f8\u9055\u70b9\u306e\u5178\u578b\u4f8b\uff16\u3064\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u4f8b<\/a>\u300d\uff08\u5e73\u621030\u5e74\uff15\u6708\uff09\uff09\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u306e\u5178\u578b\u4f8b\uff16\u3064\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u81ea\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e<\/h4>\n<p><span style=\"border-style: solid; border-width: 2px; padding: 0px 0px 0px 0px;\"><strong>\u30b1\u30fc\u30b9\uff11\u3000\u81ea\u793e\u30dd\u30a4\u30f3\u30c8\u306e\u4ed8\u4e0e\uff08\u8ad6\u70b9\uff1a\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\uff09<\/strong><\/span><br \/>\n\u5bb6\u96fb\u91cf\u8ca9\u5e97\u3092\u5c55\u958b\u3059\u308b\uff21\u793e\u306f\u30dd\u30a4\u30f3\u30c8\u5236\u5ea6\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u3002\uff21\u793e\u306f\u3001\u9867\u5ba2\u306e100\u5186\uff08\u7a0e\u8fbc\uff09\u306e\u8cfc\u5165\u306b\u3064\u304d10\u30dd\u30a4\u30f3\u30c8\u3092\u4ed8\u4e0e\u3059\u308b\uff08\u305f\u3060\u3057\u3001\u30dd\u30a4\u30f3\u30c8\u4f7f\u7528\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u30dd\u30a4\u30f3\u30c8\u306f\u4ed8\u4e0e\u3055\u308c\u306a\u3044\u3002\uff09\u3002\u9867\u5ba2\u306f\u3001\uff11\u30dd\u30a4\u30f3\u30c8\u3092\u5f53\u8a72\u5bb6\u96fb\u91cf\u8ca9\u5e97\u30b0\u30eb\u30fc\u30d7\u306e\uff11\u5186\u306e\u5546\u54c1\u3068\u4ea4\u63db\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\uff381\u5e74\u5ea6\u306b\uff21\u793e\u306f\u9867\u5ba2\u306b10,800\u5186\uff08\u7a0e\u8fbc\uff09\u306e\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u30011,080\u30dd\u30a4\u30f3\u30c8\u3092\u4ed8\u4e0e\u3057\u305f\uff08\u6d88\u5316\u7387100\uff05\u3068\u4eee\u5b9a\uff09\u3002\uff21\u793e\u306f\u5f53\u8a72\u30dd\u30a4\u30f3\u30c8\u3092\u9867\u5ba2\u306b\u4ed8\u4e0e\u3059\u308b\u91cd\u8981\u306a\u6a29\u5229\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3002\u9867\u5ba2\u306f\u5f53\u521d\u4ed8\u4e0e\u3055\u308c\u305f\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8a8d\u8b58\u3057\u306a\u3044\u3002\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf#page=2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-168008\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-1.png\" alt=\"\" width=\"2219\" height=\"1287\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-1.png 2219w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-1-300x173.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-1-1024x593.png 1024w\" sizes=\"(max-width: 2219px) 100vw, 2219px\" \/><\/a><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFF0F5;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4f1a\u8a08\u4e0a\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306b\u5dee\u7570\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306f\u3001\u30dd\u30a4\u30f3\u30c8\u90e8\u5206\u306b\u3064\u3044\u3066\u7e70\u308a\u5ef6\u3079\u308b\u306e\u3067\u306f\u306a\u304f\u5f93\u524d\u3069\u304a\u308a\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u7570\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/h4>\n<p><span style=\"border-style: solid; border-width: 2px; padding: 0px 0px 0px 0px;\"><strong>\u30b1\u30fc\u30b9\uff12\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/strong><\/span><br \/>\n\u4f01\u696d\u306f\u9867\u5ba2\uff21\u3068\u306e\u9593\u3067\u5546\u54c1\u306e\u8ca9\u58f2\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u5951\u7d04\u7de0\u7d50\u3068\u540c\u6642\u306b\u5546\u54c1\u3092\u5f15\u6e21\u3057\u305f\u3002\u9867\u5ba2\u306f\u5951\u7d04\u304b\u3089\uff12\u5e74\u5f8c\u306b\u7a0e\u8fbc\u5bfe\u4fa12,160\u5343\u5186\u3092\u652f\u6255\u3046\u3002\u5951\u7d04\u4e0a\u3001\u5229\u5b50\u3092\u4ed8\u3059\u3053\u3068\u3068\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u4fe1\u7528\u4f9b\u4e0e\u306b\u3064\u3044\u3066\u306e\u91cd\u8981\u306a\u4fbf\u76ca\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002\u5bfe\u4fa1\u306e\u8abf\u6574\u3068\u3057\u3066\u7528\u3044\u308b\u91d1\u5229\u306f\uff11\uff05\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf#page=3\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-168008\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-2.png\" alt=\"\" width=\"2244\" height=\"1330\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFF0F5;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4f1a\u8a08\u4e0a\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306b\u5dee\u7570\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306f\u3001\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u3092\u8003\u616e\u3057\u306a\u3044\u3067\u5f93\u524d\u3069\u304a\u308a\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u7570\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u5272\u623b\u3092\u898b\u8fbc\u3080\u8ca9\u58f2\uff08\u5909\u52d5\u5bfe\u4fa1\uff09<\/h4>\n<p><span style=\"border-style: solid; border-width: 2px; padding: 0px 0px 0px 0px;\"><strong>\u30b1\u30fc\u30b9\uff13\u3000\u5272\u623b\u3092\u898b\u8fbc\u3080\u8ca9\u58f2\uff08\u8ad6\u70b9\uff1a\u5909\u52d5\u5bfe\u4fa1\uff09<\/strong><\/span><br \/>\n\uff21\u793e\u306f\u3001\uff22\u793e\u3068\u5546\u54c1\uff3a\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\uff12\u5e74\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u5bfe\u4fa1\u306b\u306f\u5909\u52d5\u6027\u304c\u3042\u308a\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u3001\uff22\u793e\u304c\u5546\u54c1\uff3a\u30921,000\u500b\u3088\u308a\u3082\u591a\u304f\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u306f\uff11\u500b\u5f53\u305f\u308a\u306e\u4fa1\u683c\u30924,000\u5186\u306b\u3001\u3055\u3089\u306b2,000\u500b\u3088\u308a\u3082\u591a\u304f\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u306f3,000\u5186\u306b\u6e1b\u984d\u3059\u308b\u3068\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf#page=4\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-168008 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-3-2.png\" alt=\"\" width=\"350\" height=\"110\" \/><\/a><\/p>\n<p>\uff21\u793e\u306f\u3001\uff22\u793e\u3078\u306e\uff12\u5e74\u9593\u306e\u8ca9\u58f2\u6570\u91cf\u4e88\u6e2c\u306f2,000\u500b\u306b\u306a\u308b\u3068\u4e88\u60f3\u3057\u3066\u3044\u308b\u3002\uff38\uff11\u5e74\uff15\u6708\u306b1,000\u500b\u3092\u8ca9\u58f2\u3057\u3001X\uff12\u5e74\uff15\u6708\u306b1,000\u500b\u3092\u8ffd\u52a0\u8ca9\u58f2\u3057\u305f\u3002\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf#page=4\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-168008\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-3-1.png\" alt=\"\" width=\"2274\" height=\"1212\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFF0F5;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4f1a\u8a08\u4e0a\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306b\u5dee\u7570\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\uff08\u5909\u52d5\u8981\u7d20\uff09\u3092\u8003\u616e\u3057\u306a\u3044\u3067\u5f93\u524d\u3069\u304a\u308a\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u7570\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000\u8fd4\u91d1\u6a29\u4ed8\u304d\u8ca9\u58f2<\/h4>\n<p><span style=\"border-style: solid; border-width: 2px; padding: 0px 0px 0px 0px;\"><strong>\u30b1\u30fc\u30b9\uff14\u3000\u8fd4\u54c1\u6a29\u4ed8\u304d\u8ca9\u58f2\uff08\u8ad6\u70b9\uff1a\u5909\u52d5\u5bfe\u4fa1\uff09<\/strong><\/span><br \/>\n\uff21\u793e\u306f\u3001\u9867\u5ba2\u3078\uff11\u500b200\u5186\u306e\u5546\u54c1\uff08\u539f\u4fa1120\u5186\uff09\u3092100\u500b\u8ca9\u58f2\u3057\u3001\u305d\u306e\u8fd4\u54c1\u4e88\u60f3\u306f\uff12\u500b\u3068\u898b\u8fbc\u3093\u3060\u3002\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u3068\u3059\u308b\u3002\uff21\u793e\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf#page=5\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-168008\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-4.png\" alt=\"\" width=\"2284\" height=\"750\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u672c\u8a2d\u4f8b\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u7d42\u4e86\u5f8c\u306e\u53d6\u5f15\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u4e2d\u306f\u4f1a\u8a08\u306b\u304a\u3051\u308b\u8fd4\u91d1\u8ca0\u50b5\u52d8\u5b9a\u306e\u91d1\u984d\u304b\u3089\u8fd4\u54c1\u8cc7\u7523\u52d8\u5b9a\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u52d8\u5b9a\u306b\u7e70\u308a\u5165\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u6271\u308f\u308c\u308b\uff08\u5e73\u621030\u5e74\u6539\u6b63\u6cd5\u9644\u524725\u3001\u6539\u6b63\u6cd5\u4ee4\u9644\u5247\uff19\uff09\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFF0F5;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u8fd4\u54c1\u90e8\u5206\u306b\u3064\u3044\u3066\u53ce\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u306a\u3044\uff08<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\u7b2c12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/revenue-article-43\/\" target=\"_blank\">\u7b2c12\u56de<\/a><strong>25\uff08\uff11\uff09<\/strong>\u53c2\u7167\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3067\u7570\u306a\u308b\u3002\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3082\u3001\u8fd4\u54c1\u90e8\u5206\u3092\u8003\u616e\u3057\u306a\u3044\u3067\u5f93\u524d\u3069\u304a\u308a\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u4f1a\u8a08\u4e0a\u3068\u7570\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2464\u3000\u5546\u54c1\u5238\u7b49<\/h4>\n<p><span style=\"border-style: solid; border-width: 2px; padding: 0px 0px 0px 0px;\"><strong>\u30b1\u30fc\u30b9\uff15\u3000\u5546\u54c1\u5238\u7b49\uff08\u8ad6\u70b9\uff1a\u975e\u884c\u4f7f\u90e8\u5206\uff09<\/strong><\/span><br \/>\n\u4f01\u696d\uff22\u306f\uff11\u679a\u5f53\u305f\u308a\uff11\u5343\u5186\u306e\u30ae\u30d5\u30c8\u30ab\u30fc\u30c9\u3092500\u679a\u3001\u5408\u8a08500\u5343\u5186\u3092\u9867\u5ba2\u306b\u767a\u884c\u3057\u305f\u3002\u904e\u53bb\u306e\u7d4c\u9a13\u304b\u3089\u3001\u767a\u884c\u6e08\u30ae\u30d5\u30c8\u30ab\u30fc\u30c9\u306e\u3046\u306110\uff05\u3067\u3042\u308b50\u5343\u5186\u5206\u304c\u975e\u884c\u4f7f\u90e8\u5206\u306b\u306a\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u3002\u767a\u884c\u3057\u305f\u7fcc\u671f\u306b200\u5343\u5186\u76f8\u5f53\u306e\u5546\u54c1\u3068\u5f15\u304d\u63db\u3048\u3089\u308c\u3001\u6d88\u8cbb\u7a0e\u3092\u542b\u3081\u3066\u884c\u4f7f\u3055\u308c\u305f\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf#page=6\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-168008\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-5.png\" alt=\"\" width=\"2274\" height=\"1174\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFF0F5;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u30ae\u30d5\u30c8\u30ab\u30fc\u30c9\u8ca9\u58f2\u6642\u306b\u4f1a\u8a08\u4e0a\u306f\u30ae\u30d5\u30c8\u30ab\u30fc\u30c9\u306e\u884c\u4f7f\uff08\u4f7f\u7528\uff09\u6642\u307e\u3067\u53ce\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308b\u3002\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u539f\u5247\u3001\u53ce\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308b\u304c\u3001\u8ca9\u58f2\u6642\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3067\u3082\u539f\u5247\u3069\u304a\u308a\u53ce\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308c\u3070\u3001\u4f1a\u8a08\u4e0a\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306b\u5dee\u7570\u306f\u306a\u3044\u3002\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3082\u3001\u5f93\u524d\u3069\u304a\u308a\u30ae\u30d5\u30c8\u30ab\u30fc\u30c9\u884c\u4f7f\u6642\u306b\u4f7f\u7528\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u672a\u884c\u4f7f\u90e8\u5206\u306e\u53ce\u76ca\uff08\u96d1\u53ce\u5165\uff09\u8a08\u4e0a\u306f\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308b\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u3068\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u3067\u5dee\u7570\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2465\u3000\u6d88\u5316\u4ed5\u5165\uff08\u672c\u4eba\u304b\u4ee3\u7406\u4eba\u304b\uff09<\/h4>\n<p><span style=\"border-style: solid; border-width: 2px; padding: 0px 0px 0px 0px;\"><strong>\u30b1\u30fc\u30b9\uff16\u3000\u6d88\u5316\u4ed5\u5165\uff08\u8ad6\u70b9\uff1a\u672c\u4eba\u30fb\u4ee3\u7406\u4eba\uff09<\/strong><\/span><br \/>\n\u767e\u8ca8\u5e97\uff21\u306f\u3001\uff22\u793e\u3068\u6d88\u5316\u4ed5\u5165\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u3002\u767e\u8ca8\u5e97\uff21\u306f\u9867\u5ba2\u306b\uff11\u500b20,000\u5186\u306e\u5546\u54c1\uff08\u5378\u502419,000\u5186\uff09\u3092\uff11\u500b\u8ca9\u58f2\u3057\u305f\u3002\u767e\u8ca8\u5e97A\u306f\u3001\u81ea\u3089\u3092\u3053\u306e\u6d88\u5316\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u53d6\u5f15\u306b\u304a\u3051\u308b\u4ee3\u7406\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u3068\u3059\u308b\u3002\u767e\u8ca8\u5e97\uff21\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf#page=7\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-168008\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-6.png\" alt=\"\" width=\"2280\" height=\"502\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFF0F5;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4f1a\u8a08\u4e0a\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306b\u5dee\u7570\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306f\u3001\u5f93\u524d\u3069\u304a\u308a\u306b\u7dcf\u984d\u30d9\u30fc\u30b9\u3067\u8a08\u7b97\u3059\u308b\u305f\u3081\u7570\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u307e\u3068\u3081\u3009<\/strong><\/h4>\n<p>\u4e0a\u8a18\u5178\u578b\u4f8b\uff16\u3064\u306b\u3064\u3044\u3066\u8868\u306b\u307e\u3068\u3081\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u306a\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-168009\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/tettei-shueki13-7.png\" alt=\"\" width=\"1890\" height=\"1068\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #888888;\">\u203b<\/span>\u3000\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u5546\u54c1\u5238\u3092\u767a\u884c\u3057\u305f\u6642\u70b9\u3067\u3001\u96d1\u53ce\u5165\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u5bb9\u8a8d\u3055\u308c\u308b\u3002<\/span><\/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 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