{"id":172443,"date":"2019-03-28T10:14:15","date_gmt":"2019-03-28T01:14:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=172443"},"modified":"2019-03-27T19:10:08","modified_gmt":"2019-03-27T10:10:08","slug":"financial-accounting-article-49","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-49\/","title":{"rendered":"2019\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff14\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2019\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2169\u3000\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 20px;\">2019\u5e74\uff11\u670816\u65e5\u306bASBJ\u3088\u308a\u3001\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e3b\u306a\u6539\u6b63\u70b9\u7b49\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u5b9a\u7fa9\u306e\u5909\u66f4<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u5bfe\u4fa1\u304c\u8fd4\u9084\u3055\u308c\u308b\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u6539\u6b63<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f<\/strong><\/p>\n<\/div>\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\/y2019\/2019-0116.html\" target=\"_blank\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u5b9a\u7fa9\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u5b9a\u7fa9\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u7d50\u5408\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\uff08\u6ce8\uff12\uff09\uff09\u3002\u4f01\u696d\u7d50\u5408\u306b\u304a\u3044\u3066\u3001\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u4f01\u696d\u7d50\u5408\u65e5\u5f8c\u306b\u8fd4\u9084\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u5b9a\u7fa9\u306b\u542b\u3081\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/h31kaikei_ryui4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-172456\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/h31kaikei_ryui4-1.png\" alt=\"\u6539\u6b63\u524d \u6539\u6b63\u5f8c \u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u3068\u306f\u3001\u4f01\u696d\u7d50\u5408\u5951\u7d04\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u4f01\u696d\u7d50\u5408\u5951\u7d04\u7de0\u7d50\u5f8c\u306e\u5c06\u6765\u306e\u7279\u5b9a\u306e\u4e8b\u8c61\u53c8\u306f\u53d6\u5f15\u306e\u7d50\u679c\u306b\u4f9d\u5b58\u3057\u3066\u3001\u4f01\u696d\u7d50\u5408\u65e5\u5f8c\u306b\u8ffd\u52a0\u7684\u306b\u4ea4\u4ed8\u53c8\u306f\u5f15\u304d\u6e21\u3055\u308c\u308b\u53d6\u5f97\u5bfe\u4fa1\u3092\u3044\u3046\u3002 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/03\/h31kaikei_ryui4-1-1024x297.png 1024w\" sizes=\"(max-width: 1471px) 100vw, 1471px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5bfe\u4fa1\u304c\u8fd4\u9084\u3055\u308c\u308b\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4f01\u696d\u7d50\u5408\u65e5\u5f8c\u306b\u8fd4\u9084\u3055\u308c\u308b\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/h31kaikei_ryui4-2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-172457\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/03\/h31kaikei_ryui4-2-2.png\" alt=\"\u6539\u6b63\u524d \u6539\u6b63\u5f8c \u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u304c\u4f01\u696d\u7d50\u5408\u5951\u7d04\u7de0\u7d50\u5f8c\u306e\u5c06\u6765\u306e\u696d\u7e3e\u306b\u4f9d\u5b58\u3059\u308b\u5834\u5408(\u203b)\u306b\u306f\u3001\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u4ea4\u4ed8\u53c8\u306f\u5f15\u6e21\u3057\u304c\u78ba\u5b9f\u3068\u306a\u308a\u3001\u305d\u306e\u6642\u4fa1\u304c\u5408\u7406\u7684\u306b\u6c7a\u5b9a\u53ef\u80fd\u3068\u306a\u3063\u305f\u6642\u70b9\u3067\u3001\u652f\u6255\u5bfe\u4fa1\u3092\u53d6\u5f97\u539f\u4fa1\u3068\u3057\u3066\u8ffd\u52a0\u7684\u306b\u8a8d\u8b58\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u306e\u308c\u3093\u53c8\u306f\u8ca0\u306e\u306e\u308c\u3093\u3092\u8ffd\u52a0\u7684\u306b\u8a8d\u8b58\u3059\u308b\u3002  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\uff08\u203b\uff09\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u304c\u4f01\u696d\u7d50\u5408\u5951\u7d04\u7de0\u7d50\u5f8c\u306e\u5c06\u6765\u306e\u696d\u7e3e\u306b\u4f9d\u5b58\u3059\u308b\u5834\u5408\u3068\u306f\u3001\u88ab\u53d6\u5f97\u4f01\u696d\u53c8\u306f\u53d6\u5f97\u3057\u305f\u4e8b\u696d\u306e\u4f01\u696d\u7d50\u5408\u5951\u7d04\u7de0\u7d50\u5f8c\u306e\u7279\u5b9a\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u696d\u7e3e\u306e\u6c34\u6e96\u306b\u5fdc\u3058\u3066\u3001\u53d6\u5f97\u4f01\u696d\u304c\u5bfe\u4fa1\u3092\u8ffd\u52a0\u3067\u4ea4\u4ed8\u3059\u308b\u82e5\u3057\u304f\u306f\u5f15\u304d\u6e21\u3059\u53c8\u306f\u5bfe\u4fa1\u306e\u4e00\u90e8\u306e\u8fd4\u9084\u3092\u53d7\u3051\u308b\u6761\u9805\u304c\u3042\u308b\u5834\u5408\u7b49\u3092\u3044\u3046\uff08\u7d50\u5408\u57fa\u6e9627\uff08\u6ce8\uff13\uff09\uff09\u3002\" width=\"1468\" height=\"1936\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u8a18\u8f09\u5185\u5bb9\u306e\u6574\u5408<\/h4>\n<p>\u7d50\u5408\u5f53\u4e8b\u4f01\u696d\u306e\u682a\u4e3b\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c10\u53f7\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u7d50\u5408\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u306e\u7b2c279\u9805\u304b\u3089\u7b2c289\u9805\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff17\u53f7\u300c\u4e8b\u696d\u5206\u96e2\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u8a18\u8f09\u5185\u5bb9\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u305f\u3081\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u5206\u5272\u578b\u4f1a\u793e\u5206\u5272\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306b\u95a2\u9023\u3059\u308b\u898f\u5b9a\u306e\u524a\u9664<\/h4>\n<p>\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5206\u5272\u578b\u4f1a\u793e\u5206\u5272\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u304c\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5206\u5272\u578b\u4f1a\u793e\u5206\u5272\u304c\u975e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u3068\u306a\u308a\u3001\u5206\u5272\u671f\u65e5\u304c\u5206\u96e2\u5143\u4f01\u696d\u306e\u671f\u9996\u3067\u3042\u308b\u5834\u5408\u306e\u5206\u96e2\u5143\u4f01\u696d\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u305f\u7d50\u5408\u6307\u91dd\u7b2c109\u9805\u53ca\u3073\u7b2c403\u9805\u3092\u524a\u9664\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u6539\u6b63\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u6539\u6b63\u3067\u306f\u306a\u304f\u3001\u8a18\u8f09\u5185\u5bb9\u306e\u6574\u5408\u6027\u3092\u56f3\u3063\u305f\u306e\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\u8a73\u7d30\u306a\u89e3\u8aac\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2019\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u4ee5\u5f8c\u5b9f\u65bd\u3055\u308c\u308b\u7d44\u7e54\u518d\u7de8\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u6539\u6b63\u306e\u9069\u7528\u524d\u306b\u884c\u308f\u308c\u305f\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u5f8c\u3082\u7d99\u7d9a\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u6539\u6b63\u7d50\u5408\u57fa\u6e96\u53ca\u3073\u6539\u6b63\u7d50\u5408\u6307\u91dd\u306e\u9069\u7528\u65e5\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u898b\u76f4\u3057\u53ca\u3073\u9061\u53ca\u7684\u306a\u51e6\u7406\u306f\u5fc5\u8981\u306a\u3044\u3002<\/p>\n<p><span id=\"no1\">\u3000<\/span><\/p>\n<p><!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong> XI\u3000\u91d1\u878d\u5e81\u306e\u5e73\u621029\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 20px;\">2018\u5e74\uff13\u670823\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u5e73\u621029\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u3053\u308c\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3057\u3066\u30012018\u5e74\uff13\u670823\u65e5\u6642\u70b9\u307e\u3067\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/29\/sonota\/20180323-2.html\" target=\"_blank\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff08\u5e73\u621030\u5e74\u5ea6\uff09<\/a>\u300d<\/div><\/div>\n<p>\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e2019\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u3068\u306a\u308b\u7b87\u6240\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<strong><span style=\"color: #333399;\">\uff3b\u4e8b\u4f8b\uff08\uff11\uff09\uff3d<\/span><\/strong><br \/>\n\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u4e0b\u56de\u308b\u5e74\u5ea6\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\uff08\u5206\u985e\uff11\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u300a\u7559\u610f\u70b9\u300b<\/span><\/strong><br \/>\n\u4f01\u696d\u3092\uff08\u5206\u985e\uff11\uff09\u306b\u5206\u985e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u56de\u53ce\u53ef\u80fd\u6027\u6307\u91dd17\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e<span style=\"text-decoration: underline;\">\u3059\u3079\u3066\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066<\/span>\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u8fd1\u3044\u5c06\u6765\u306b\u7d4c\u55b6\u74b0\u5883\u306b\u8457\u3057\u3044\u5909\u5316\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"color: #333399;\"><strong>\uff3b\u4e8b\u4f8b\uff08\uff12\uff09\uff3d<\/strong><\/span><br \/>\n\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\uff08\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u304f\uff09\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u5e74\u5ea6\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\uff08\u5206\u985e\uff12\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u300a\u7559\u610f\u70b9\u300b<\/strong><\/span><br \/>\n\u4f01\u696d\u3092\uff08\u5206\u985e\uff12\uff09\u306b\u5206\u985e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u56de\u53ce\u53ef\u80fd\u6027\u6307\u91dd\u7b2c19\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e<span style=\"text-decoration: underline;\">\u3059\u3079\u3066\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066<\/span>\u3001\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u4e0b\u56de\u308b\u3082\u306e\u306e\u3001\u5b89\u5b9a\u7684\u306b\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u8fd1\u3044\u5c06\u6765\u306b\u7d4c\u55b6\u74b0\u5883\u306b\u8457\u3057\u3044\u5909\u5316\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u3044\u305a\u308c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"color: #333399;\"><strong>\uff3b\u4e8b\u4f8b\uff08\uff13\uff09\uff3d<\/strong><\/span><br \/>\n\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306a\u3069\u306e\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p><span style=\"color: #800000;\"><strong>\u300a\u7559\u610f\u70b9\u300b<\/strong><\/span><br \/>\n\uff08\u5206\u985e\uff13\uff09\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3084\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u8d85\u904e\u984d\u306b\u4fc2\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306a\u3069\u306e\u89e3\u6d88\u898b\u8fbc\u5e74\u5ea6\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff15\u5e74\uff09\u306b\u304a\u3044\u3066\u5f53\u8a72\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e<span style=\"text-decoration: underline;\">\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u884c\u3046<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u56de\u53ce\u53ef\u80fd\u6027\u6307\u91dd35\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"color: #333399;\"><strong>\uff3b\u4e8b\u4f8b\uff08\uff14\uff09\uff3d<\/strong><\/span><br \/>\n\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u306e\u898b\u7a4d\u308a\u306b\u7528\u3044\u305f\u696d\u7e3e\u4e88\u6e2c\u306b\u304a\u3044\u3066\u3001\u73fe\u6642\u70b9\u306b\u304a\u3044\u3066\u5fc5\u305a\u3057\u3082\u5408\u7406\u6027\u3092\u6b20\u304f\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u5c06\u6765\u306e\u5927\u5e45\u306a\u640d\u76ca\u6539\u5584\u3092\u898b\u8fbc\u3093\u3067\u304a\u308a\u3001\u305d\u306e\u9054\u6210\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u5f53\u8a72\u696d\u7e3e\u4e88\u6e2c\u3092\u9069\u5207\u306b\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b<\/p>\n<p><strong><span style=\"color: #800000;\">\u300a\u7559\u610f\u70b9\u300b<\/span><\/strong><br \/>\n\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3092\u898b\u7a4d\u308b\u5834\u5408\u306b\u7528\u3044\u308b\u5c06\u6765\u306e\u696d\u7e3e\u4e88\u6e2c\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u5408\u7406\u7684\u306a\u4eee\u5b9a\u306b\u57fa\u3065\u304f<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u56de\u53ce\u53ef\u80fd\u6027\u6307\u91dd32\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<strong><span style=\"color: #333399;\">\uff3b\u4e8b\u4f8b\uff08\uff11\uff09\uff3d<\/span><\/strong><br \/>\n\u4f01\u696d\u7d50\u5408\u304c\u671f\u9996\u306b\u5b8c\u4e86\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u3068\u304d\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306e\u6982\u7b97\u984d\u306b\u3064\u3044\u3066\u3001\u7b97\u5b9a\u304c\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u7279\u6bb5\u306e\u4e8b\u60c5\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u7701\u7565\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u53d6\u5f97\u306b\u3088\u308b\u4f01\u696d\u7d50\u5408\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u6ce8\u8a18\u306e\u4e00\u90e8\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p><span style=\"color: #800000;\"><strong>\u300a\u7559\u610f\u70b9\u300b<\/strong><\/span><br \/>\n\u4f01\u696d\u7d50\u5408\u7b49\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u3092\u9664\u304d\u3001\u4f01\u696d\u7d50\u5408\u7b49\u306e\u6982\u8981\u7b49\u3092\u6cd5\u4ee4\u306b\u5f93\u3063\u3066<span style=\"text-decoration: underline;\">\u5177\u4f53\u7684\u306b\u8a18\u8f09<\/span>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u7b2c15\u6761\u306e12\u3001\u7b2c15\u6761\u306e14\u3001\u7b2c15\u6761\u306e16\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b2c\uff18\u6761\u306e17\u3001\u7b2c\uff18\u6761\u306e20\u3001\u7b2c\uff18\u6761\u306e23\u7b49\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"color: #333399;\"><strong>\uff3b\u4e8b\u4f8b\uff08\uff12\uff09\uff3d<\/strong><\/span><br \/>\n\u53d6\u5f97\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u3001\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\uff08\u5916\u90e8\u306e\u30a2\u30c9\u30d0\u30a4\u30b6\u30fc\u7b49\u306b\u652f\u6255\u3063\u305f\u7279\u5b9a\u306e\u5831\u916c\u30fb\u624b\u6570\u6599\u7b49\uff09\u3092\u3001\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u305b\u305a\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p><span style=\"color: #800000;\"><strong>\u300a\u7559\u610f\u70b9\u300b<\/strong><\/span><br \/>\n\u53d6\u5f97\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u306f\u3001\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\u3092\u767a\u751f\u3057\u305f<span style=\"text-decoration: underline;\">\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528<\/span>\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e9626\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"color: #333399;\"><strong>\uff3b\u4e8b\u4f8b\uff08\uff13\uff09\uff3d<\/strong><\/span><br \/>\n\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u7bc4\u56f2\u306e\u5909\u66f4\u3092\u4f34\u308f\u306a\u3044\u5b50\u4f1a\u793e\u3078\u306e\u6295\u8cc7\u306b\u4fc2\u308b\u652f\u51fa\u306b\u3064\u3044\u3066\u3001\u300c\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306e\u533a\u5206\u306b\u8a18\u8f09\u305b\u305a\u3001\u300c\u6295\u8cc7\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306e\u533a\u5206\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p><span style=\"color: #800000;\"><strong>\u300a\u7559\u610f\u70b9\u300b<\/strong><\/span><br \/>\n\u9023\u7d50\u7bc4\u56f2\u306e\u5909\u52d5\u3092\u4f34\u308f\u306a\u3044\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u3001\u5f53\u8a72\u5909\u52d5\u306b\u95a2\u9023\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\uff08\u6cd5\u4eba\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u9664\u304f\uff09\u3092\u3001\u975e\u652f\u914d\u682a\u4e3b\u3068\u306e\u53d6\u5f15\u3068\u3057\u3066<span style=\"text-decoration: underline;\">\u300c\u8ca1\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306e\u533a\u5206\u306b\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u304a\u3051\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u7b2c\uff19\uff0d\uff12\u9805\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<span style=\"color: #333399;\"><strong>\uff3b\u4e8b\u4f8b\uff08\uff14\uff09\uff3d<\/strong><\/span><br 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3px;\">\u27a4\u305f\u3060\u3057\u3001\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u3088\u308a\u3001\u5909\u66f4\u304c\u5fc5\u8981\u306a\u3044\u304b\u3069\u3046\u304b\u3082\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong> XII\u3000\u4eca\u5f8c\u306e\u6539\u6b63\u4e88\u5b9a<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 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target=\"_blank\">\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306e\u610f\u898b\u306e\u52df\u96c6\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2019\/2019-0118.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c63\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color: #F5F5DC;color:#000000;border-color:#800000;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\uff11\uff09\u3000\u91d1\u878d\u5546\u54c1\u306e\u5206\u985e\u53ca\u3073\u6e2c\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u682a\u5f0f\u306b\u3064\u3044\u3066OCI\u30aa\u30d7\u30b7\u30e7\u30f3<span style=\"font-size: 12px; color: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u5c06\u6765\u4e88\u6e2c\u7684\u306a\u60c5\u5831\u306b\u57fa\u3065\u304d\u3001\u4f01\u696d\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u3092\u9069\u5207\u306b\u53cd\u6620\u3059\u308b\u4e88\u60f3\u4fe1\u7528\u640d\u5931\u3092\u6e2c\u5b9a\u3059\u308b\u3002\u307e\u305f\u3001\u5c06\u6765\u4e88\u6e2c\u7684\u306a\u60c5\u5831\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306e\u30c7\u30fc\u30bf\u306e\u6574\u5099\u3084\u305d\u306e\u53cd\u6620\u65b9\u6cd5\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a3c\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306e\u69cb\u7bc9\u7b49\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\uff13\uff09\u3000\u30d8\u30c3\u30b8\u4f1a\u8a08<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u30d8\u30c3\u30b8\u6709\u52b9\u6027\u306e\u5b9a\u91cf\u7684\u306a\u8a55\u4fa1\u304c\u6c42\u3081\u3089\u308c\u305a\u3001\u4e8b\u5f8c\u7684\u306b\u30d8\u30c3\u30b8\u6709\u52b9\u6027\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u4e00\u5b9a\u306e\u72b6\u6cc1\u3067\u306f\u30d8\u30c3\u30b8\u4f1a\u8a08\u304c\u7d99\u7d9a\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u30d8\u30c3\u30b8\u975e\u6709\u52b9\u90e8\u5206\u3092\u7b97\u5b9a\u3057\u3066\u640d\u76ca\u306b\u8a8d\u8b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><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:#808080;\">\n\t\t<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c64\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff19\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u68da\u5378\u8cc7\u7523\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c65\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c63\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u6642\u4fa1\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c64\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c14\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c65\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u958b\u793a\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u3082\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u6539\u6b63\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868\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>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff14\u53f7\u300c\u5916\u8ca8\u5efa\u53d6\u5f15\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/li>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<li>\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u3001\u6539\u6b63\u306e\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u540c\u4e00\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u4fa1\u683c\u304c\u89b3\u5bdf\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u7528\u3044\u308b\u8a55\u4fa1\u6280\u6cd5\u306b\u306f\u3001\u95a2\u9023\u6027\u306e\u3042\u308b\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u6700\u5927\u9650\u5229\u7528\u3057\u3001\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u5229\u7528\u3092\u6700\u5c0f\u9650\u306b\u3059\u308b\uff08\u6642\u4fa1\u57fa\u6e96\u684830\uff08\uff13\uff09\uff09\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4f01\u696d\u306e\u6587\u66f8\u5316\u3057\u305f\u30ea\u30b9\u30af\u7ba1\u7406\u6226\u7565\u53c8\u306f\u6295\u8cc7\u6226\u7565\u306b\u5f93\u3063\u3066\u3001\u7279\u5b9a\u306e\u5e02\u5834\u30ea\u30b9\u30af\u53c8\u306f\u7279\u5b9a\u306e\u53d6\u5f15\u76f8\u624b\u5148\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u6b63\u5473\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u57fa\u3065\u304d\u3001\u5f53\u8a72\u91d1\u878d\u8cc7\u7523\u53ca\u3073\u91d1\u878d\u8ca0\u50b5\u306e\u30b0\u30eb\u30fc\u30d7\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: 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#333399;\">\u2463<\/span>\u3000\u7279\u5b9a\u306e\u5e02\u5834\u30ea\u30b9\u30af\u306b\u95a2\u9023\u3057\u3066\u672c\u9805\u306e\u5b9a\u3081\u306b\u5f93\u3046\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u91d1\u878d\u8cc7\u7523\u3068\u91d1\u878d\u8ca0\u50b5\u306e\u30b0\u30eb\u30fc\u30d7\u306e\u4e2d\u3067\u4f01\u696d\u304c\u3055\u3089\u3055\u308c\u3066\u3044\u308b\u5e02\u5834\u30ea\u30b9\u30af\u304c\u307b\u307c\u540c\u4e00\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5f53\u8a72\u91d1\u878d\u8cc7\u7523\u3068\u91d1\u878d\u8ca0\u50b5\u304b\u3089\u751f\u3058\u308b\u7279\u5b9a\u306e\u5e02\u5834\u30ea\u30b9\u30af\u306b\u3055\u3089\u3055\u308c\u3066\u3044\u308b\u671f\u9593\u304c\u307b\u307c\u540c\u4e00\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u7279\u5b9a\u306e\u53d6\u5f15\u76f8\u624b\u5148\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u306b\u95a2\u9023\u3057\u3066\u672c\u9805\u306e\u5b9a\u3081\u306b\u5f93\u3046\u5834\u5408\u306b\u306f\u3001\u50b5\u52d9\u4e0d\u5c65\u884c\u306e\u767a\u751f\u6642\u306b\u304a\u3044\u3066\u4fe1\u7528\u30ea\u30b9\u30af\u306e\u30dd\u30b8\u30b7\u30e7\u30f3\u3092\u8efd\u6e1b\u3059\u308b\u65e2\u5b58\u306e\u53d6\u6c7a\u3081\uff08\u4f8b\u3048\u3070\u3001\u53d6\u5f15\u76f8\u624b\u5148\u3068\u306e\u30de\u30b9\u30bf\u30fc\u30cd\u30c3\u30c6\u30a3\u30f3\u30b0\u5951\u7d04\u53c8\u306f\u5f53\u4e8b\u8005\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u6b63\u5473\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u57fa\u3065\u304d\u62c5\u4fdd\u3092\u6388\u53d7\u3059\u308b\u5951\u7d04\uff09\u304c\u6cd5\u7684\u306b\u5f37\u5236\u3055\u308c\u308b\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u306e\u5e02\u5834\u53c2\u52a0\u8005\u306e\u4e88\u60f3\u3092\u6642\u4fa1\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n<p>\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001<span style=\"text-decoration: underline;\">\u5341\u5206\u306a\u30c7\u30fc\u30bf\u304c\u5229\u7528\u3067\u304d\u308b\u8a55\u4fa1\u6280\u6cd5<\/span>\uff08\u4f8b\u3048\u3070\u3001\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u3084\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\uff09\u3092\u7528\u3044\u308b\u3002\u8a55\u4fa1\u6280\u6cd5\u3092\u7528\u3044\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u95a2\u9023\u6027\u306e\u3042\u308b\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u6700\u5927\u9650\u5229\u7528\u3057\u3001\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u5229\u7528\u3092\u6700\u5c0f\u9650\u306b\u3059\u308b\uff08\u6642\u4fa1\u57fa\u6e96\u6848\uff18\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:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u30a4\u30f3\u30d7\u30c3\u30c8\u3011<\/strong><\/span><\/p>\n<p>\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u7528\u3044\u308b\u300c\u30a4\u30f3\u30d7\u30c3\u30c8\u300d\u306f\u3001\u4ee5\u4e0b\u306e\u9806\u306b\u512a\u5148\u7684\u306b\u4f7f\u7528\u3059\u308b\uff08\u30ec\u30d9\u30eb\uff11\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u6700\u3082\u512a\u5148\u9806\u4f4d\u304c\u9ad8\u304f\u3001\u30ec\u30d9\u30eb\uff13\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u6700\u3082\u512a\u5148\u9806\u4f4d\u304c\u4f4e\u3044\uff09\uff08\u6642\u4fa1\u57fa\u6e96\u684811\uff09\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u2460\u3000\u3010\u30ec\u30d9\u30eb\uff11\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u3011<\/strong><\/p>\n<p>\u6642\u4fa1\u306e\u7b97\u5b9a\u65e5\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u5165\u624b\u3067\u304d\u308b\u6d3b\u767a\u306a\u5e02\u5834\u306b\u304a\u3051\u308b\u540c\u4e00\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u95a2\u3059\u308b\u76f8\u5834\u4fa1\u683c\u3067\u3042\u308a\u8abf\u6574\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3092\u3044\u3046\uff08\u4f8b\u3048\u3070\u3001\u682a\u4fa1\uff09\u3002<br \/>\n\u5f53\u8a72\u4fa1\u683c\u306f\u3001\u6642\u4fa1\u306e\u6700\u9069\u306a\u6839\u62e0\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5f53\u8a72\u4fa1\u683c\u304c\u5229\u7528\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5f53\u8a72\u4fa1\u683c\u3092\u8abf\u6574\u305b\u305a\u306b\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u4f7f\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: 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3px;\"><strong>\u2462\u3000\u3010\u30ec\u30d9\u30eb\uff13\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u3011<\/strong><\/p>\n<p>\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u3064\u3044\u3066\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u3044\u3046\uff08\u4f8b\u3048\u3070\u3001\u30d2\u30b9\u30c8\u30ea\u30ab\u30eb\u30fb\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\uff09\u3002\u5f53\u8a72\u30a4\u30f3\u30d7\u30c3\u30c8\u306f\u3001\u95a2\u9023\u6027\u306e\u3042\u308b\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u304c\u5165\u624b\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u7528\u3044\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: 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style=\"text-decoration: underline;\">\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u7b49\u306b\u95a2\u3057\u3066\u306f\u3001\u305f\u3068\u3048\u4f55\u3089\u304b\u306e\u65b9\u5f0f\u306b\u3088\u308a\u4fa1\u984d\u306e\u7b97\u5b9a\u304c\u53ef\u80fd\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u3092\u6642\u4fa1\u3068\u306f\u3057\u306a\u3044\u3068\u3059\u308b\u5f93\u6765\u306e\u8003\u3048\u65b9\u3092\u8e0f\u8972\u3057\u3001\u5f15\u304d\u7d9a\u304d\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b<\/span>\uff08\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u684881\uff0d\uff12\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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15px;\">\u2461\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u7528\u3044\u308b\u8a55\u4fa1\u6280\u6cd5\u53c8\u306f\u305d\u306e\u9069\u7528\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u65e8\u53ca\u3073\u5909\u66f4\u306e\u7406\u7531<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u91d1\u878d\u8cc7\u7523\u53ca\u3073\u91d1\u878d\u8ca0\u50b5\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u6642\u4fa1\u304c\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u306b\u5206\u985e\u3055\u308c\u308b\u5834\u5408\u3001\u9069\u5207\u306a\u533a\u5206\u306b\u57fa\u3065\u304d\u3001\u4ee5\u4e0b\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2170\uff09\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u91cd\u8981\u306a\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u306b\u95a2\u3059\u308b\u5b9a\u91cf\u7684\u60c5\u5831<br \/>\n<strong>\u3000<\/strong>\u305f\u3060\u3057\u3001\u4f01\u696d\u81ea\u8eab\u304c\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u63a8\u8a08\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u904e\u53bb\u306e\u53d6\u5f15\u53c8\u306f\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u4fa1\u683c\u3092\u8abf\u6574\u305b\u305a\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u306b\u306f\u3001\u8a18\u8f09\u3092\u8981\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2171\uff09\u3000\u6642\u4fa1\u304c\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u306b\u5206\u985e\u3055\u308c\u308b\u91d1\u878d\u8cc7\u7523\u53ca\u3073\u91d1\u878d\u8ca0\u50b5\u306e\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u3078\u306e\u8abf\u6574\u8868<br \/>\n<strong>\u3000<\/strong>\u8abf\u6574\u8868\u3092\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u3092\u533a\u5225\u3057\u3066\u793a\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\u30a2\u3000\u5f53\u671f\u306e\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u53ca\u3073\u305d\u306e\u8868\u793a\u79d1\u76ee<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\u30a4\u3000\u5f53\u671f\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u53ca\u3073\u305d\u306e\u8868\u793a\u79d1\u76ee<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\u30a6\u3000\u8cfc\u5165\u3001\u58f2\u5374\u3001\u767a\u884c\u53ca\u3073\u6c7a\u6e08\u306e\u305d\u308c\u305e\u308c\u306e\u984d\uff08\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u984d\u306e\u7d14\u984d\u3092\u793a\u3059\u3053\u3068\u3082\u3067\u304d\u308b\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\u30a8\u3000\u30ec\u30d9\u30eb\uff11\u306e\u6642\u4fa1\u53c8\u306f\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u304b\u3089\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u3078\u306e\u632f\u66ff\u984d\u53ca\u3073\u5f53\u8a72\u632f\u66ff\u306e\u7406\u7531<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\u30aa\u3000\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u304b\u3089\u30ec\u30d9\u30eb\uff11\u306e\u6642\u4fa1\u53c8\u306f\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u3078\u306e\u632f\u66ff\u984d\u53ca\u3073\u5f53\u8a72\u632f\u66ff\u306e\u7406\u7531<\/p>\n<p style=\"padding-left: 60px; margin-bottom: 3px;\">\u3000\u307e\u305f\u3001\u4e0a\u8a18\u30a2\u306b\u5b9a\u3081\u308b\u5f53\u671f\u306e\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u306e\u3046\u3061\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306b\u304a\u3044\u3066\u4fdd\u6709\u3059\u308b\u91d1\u878d\u8cc7\u7523\u53ca\u3073\u91d1\u878d\u8ca0\u50b5\u306e\u8a55\u4fa1\u640d\u76ca\u53ca\u3073\u305d\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u8868\u793a\u79d1\u76ee\u3001\u4e0a\u8a18\u30a8\u53ca\u3073\u30aa\u306e\u632f\u66ff\u6642\u70b9\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2172\uff09\u3000\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u306b\u3064\u3044\u3066\u306e\u4f01\u696d\u306e\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\uff08\u4f8b\u3048\u3070\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u8a55\u4fa1\u306e\u65b9\u91dd\u53ca\u3073\u624b\u7d9a\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3084\u5404\u671f\u306e\u6642\u4fa1\u306e\u5909\u52d5\u306e\u5206\u6790\u65b9\u6cd5\u7b49\uff09\u306e\u8aac\u660e<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2173\uff09\u3000\u4e0a\u8a18\uff08\u2170\uff09\u306e\u91cd\u8981\u306a\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u5909\u5316\u3055\u305b\u305f\u5834\u5408\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u304c\u8457\u3057\u304f\u5909\u52d5\u3059\u308b\u3068\u304d\u306f\u3001\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u5909\u5316\u3055\u305b\u305f\u5834\u5408\u306e\u6642\u4fa1\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u306b\u95a2\u3059\u308b\u8aac\u660e<br \/>\n<strong>\u3000<\/strong>\u307e\u305f\u3001\u5f53\u8a72\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u4ed6\u306e\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u306e\u9593\u306b\u76f8\u95a2\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u76f8\u95a2\u95a2\u4fc2\u306e\u5185\u5bb9\u53ca\u3073\u5f53\u8a72\u76f8\u95a2\u95a2\u4fc2\u3092\u524d\u63d0\u3068\u3059\u308b\u3068\u6642\u4fa1\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u3059\u308b\u8aac\u660e\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff17\uff09\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u9069\u7528\u6642\u671f<\/h4>\n<p><span style=\"text-decoration: underline;\">2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b<\/span>\u3002\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">2021\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3002<\/p>\n<p>\u307e\u305f\u30012020\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u59a8\u3052\u306a\u3044\uff08\u6642\u4fa1\u57fa\u6e96\u684816\u300117\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:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u76f8\u5834\u4fa1\u683c\u3011<\/strong><\/span><\/p>\n<p>\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u76f8\u5834\u4fa1\u683c\uff08\u4e0a\u8a18<strong>\uff08\uff14\uff09<\/strong>\u53c2\u7167\uff09\u306e\u5229\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u30012021\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3002\u305d\u308c\u307e\u3067\u306e\u9593\u306f\u73fe\u884c\u306e\u53d6\u6271\u3044\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6642\u4fa1\u6307\u91dd\u684826\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u6295\u8cc7\u4fe1\u8a17\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6295\u8cc7\u4fe1\u8a17\u306e\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3057\u3066\u306f\u3001\u6642\u4fa1\u57fa\u6e96\u7b49\u516c\u8868\u5f8c\u6982\u306d\uff11\u5e74\u3092\u304b\u3051\u3066\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u3001\u305d\u308c\u307e\u3067\u306e\u9593\u306f\u73fe\u884c\u306e\u53d6\u6271\u3044\u3092\u8e0f\u8972\u3059\u308b\u3002\u306a\u304a\u3001\u3053\u306e\u9593\u306f\u4ee5\u4e0b\u306e\u4fbf\u5b9c\u7684\u306a\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u306e\u5206\u985e\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u7b97\u5b9a\u65e5\u306b\u304a\u3044\u3066\u5e02\u5834\u4fa1\u683c\u3092\u6642\u4fa1\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u5e02\u5834\u304c\u6d3b\u767a\u304b\u5426\u304b\u306b\u5fdc\u3058\u3066\u30ec\u30d9\u30eb\uff11\u306e\u6642\u4fa1\u53c8\u306f\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u306b\u5206\u985e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4fe1\u8a17\u7d04\u6b3e\u53c8\u306f\u898f\u7d04\u306e\u5b9a\u3081\u306b\u3088\u308a\u7b97\u5b9a\u65e5\u306b\u304a\u3044\u3066\u57fa\u6e96\u4fa1\u683c\u3067\u7121\u6761\u4ef6\u306b\u89e3\u7d04\u53ef\u80fd\u306a\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u57fa\u6e96\u4fa1\u683c\u3092\u6642\u4fa1\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306e\u8a2d\u5b9a\u53d6\u5f15\u53c8\u306f\u89e3\u7d04\u53d6\u5f15\u304c\u6d3b\u767a\u304b\u5426\u304b\u306b\u5fdc\u3058\u3066\u30ec\u30d9\u30eb\uff11\u306e\u6642\u4fa1\u53c8\u306f\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u306b\u5206\u985e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u4e0a\u8a18\u2460\u53c8\u306f\u2461\u4ee5\u5916\u306e\u5834\u5408\u306b\u306f\u3001\u4fbf\u5b9c\u3001\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u306b\u5206\u985e\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\u958b\u793a\u6307\u91dd\u6848\uff15\uff0d\uff12\uff08\uff14\uff09\u2460\u304b\u3089\u2463\u306e\u6ce8\u8a18\uff08\u4e0a\u8a18<strong>\uff08\uff16\uff09<\/strong><span style=\"color: #b22222;\">\u2463<\/span>\u53c2\u7167\uff09\u306f\u8981\u3057\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u7d4c\u904e\u63aa\u7f6e<\/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:#006400;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\u2170\uff09<\/span>\u3000\u6642\u4fa1\u57fa\u6e96\u6848\u53ca\u3073\u6642\u4fa1\u6307\u91dd\u6848\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u6642\u4fa1\u57fa\u6e96\u6848\u53ca\u3073\u6642\u4fa1\u6307\u91dd\u6848\u304c\u5b9a\u3081\u308b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u3001\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u5909\u66f4\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b\uff08\u6642\u4fa1\u57fa\u6e96\u684819\uff09\u3002<\/p>\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:#006400;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\u2171\uff09<\/span>\u3000\u4e0a\u8a18<span style=\"color: #008000;\">\uff08\u2170\uff09<\/span>\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u3042\u305f\u308a\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u6700\u5927\u9650\u5229\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5b9a\u3081\u306a\u3069\u3001\u6642\u4fa1\u57fa\u6e96\u6848\u53ca\u3073\u6642\u4fa1\u6307\u91dd\u6848\u306e\u9069\u7528\u306b\u4f34\u3044\u6642\u4fa1\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u305f\u65b9\u6cd5\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3001\u5f53\u8a72\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u984d\u3092\u5206\u96e2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u304d\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u3002\u305d\u3057\u3066\u3001\u5f53\u8a72\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3092\u904e\u53bb\u306e\u671f\u9593\u306e\u3059\u3079\u3066\u306b\u9061\u53ca\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6642\u4fa1\u57fa\u6e96\u684820\uff09\u3002<\/p>\n<p style=\"padding-left: 45px;\">\u3000\u307e\u305f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u53c8\u306f\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08\u6642\u4fa1\u57fa\u6e96\u684820\uff09\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u308c\u3089\u306e\u5834\u5408\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u6642\u4fa1\u57fa\u6e96\u684820\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d10\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u6ce8\u8a18\u3011<\/strong><\/span><\/p>\n<p>\u6ce8\u8a18\uff08\u4e0a\u8a18<strong>\uff08\uff16\uff09<\/strong>\u53c2\u7167\uff09\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u3078\u306e\u8abf\u6574\u8868\uff08\u4e0a\u8a18<strong>\uff08\uff16\uff09<\/strong><span style=\"color: #b22222;\">\u2463<\/span>\uff08\u2171\uff09\u53c2\u7167\uff09\u306b\u3064\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u6848\u3092\u5e74\u5ea6\u672b\u306e\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306f\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u91d1\u878d\u5546\u54c1\u958b\u793a\u6307\u91dd\u6848\uff17\uff0d\uff14\u3001\uff17\uff0d\uff15\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u68da\u5378\u8cc7\u7523\u3011<\/strong><\/span><\/p>\n<p>\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u304c\u3001\u6642\u4fa1\u306e\u5b9a\u7fa9\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u751f\u3058\u308b\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u306f\u3001\u6642\u4fa1\u57fa\u6e96\u6848\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3068\u540c\u69d8\u306b\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u5909\u66f4\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b\uff08\u68da\u5378\u8cc7\u7523\u57fa\u6e96\u684821\uff0d\uff17\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u91d1\u878d\u5546\u54c1\u3011<\/strong><\/span><\/p>\n<p>\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u671f\u672b\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306b\u671f\u672b\u524d\uff11\u30f6\u6708\u306e\u5e02\u5834\u4fa1\u683c\u306e\u5e73\u5747\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u305f\u4fa1\u984d\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5b9a\u3081\u306e\u524a\u9664\uff08\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09\u3084\u3001\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u6642\u4fa1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u56f0\u96e3\u306a\u6709\u4fa1\u8a3c\u5238\u306e\u5b9a\u3081\u306e\u524a\u9664\uff08\u4e0a\u8a18<strong>\uff08\uff15\uff09<\/strong>\u53c2\u7167\uff09\u306a\u3069\u3001\u6642\u4fa1\u306e\u5b9a\u7fa9\u306e\u898b\u76f4\u3057\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306f\u3001\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u5909\u66f4\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b\uff08\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u684844\uff0d\uff12\uff09\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u9023\u8f09\u4e86\uff09<\/span><\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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>2018\u5e74\uff13\u670823\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u5e73\u621028\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u3053\u308c\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3057\u3066\u30012018\u5e74\uff13\u670823\u65e5\u6642\u70b9\u307e\u3067\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[401,691,505,611,332,373,128,498],"backnumber":[1989],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 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