{"id":174784,"date":"2019-04-25T10:12:03","date_gmt":"2019-04-25T01:12:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=174784"},"modified":"2019-11-12T18:39:33","modified_gmt":"2019-11-12T09:39:33","slug":"financial-accounting-others-article-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-26\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c149\u56de\u3011ESOP\u2462\u300c\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3059\u308b\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c149\u56de\u3011\u3000ESOP\u2462<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3059\u308b\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d<br \/>\n\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u5c0f\u6797\u3000\u6e05\u4eba<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\">\uff3bESOP\u2460\u3001\u2461\u306f\u3053\u3061\u3089\uff3d<\/h4><div class=\"toggle_content toggle_\">\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c126\u56de\u3011ESOP\u2460\u300c\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d\u2015\u50b5\u52d9\u4fdd\u8a3c\u306e\u5c65\u884c\u304c\u751f\u3058\u306a\u3044\u5834\u5408\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-11\/\" target=\"_blank\">\u3010\u7b2c126\u56de\u3011\u3000ESOP\u2460\u3000\u300c\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d\u2015\u50b5\u52d9\u4fdd\u8a3c\u306e\u5c65\u884c\u304c\u751f\u3058\u306a\u3044\u5834\u5408<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c127\u56de\u3011ESOP\u2461\u300c\u53d7\u7d66\u6a29\u3092\u4ed8\u4e0e\u3055\u308c\u305f\u5f93\u696d\u54e1\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d\uff0d\u4fe1\u8a17\u304c\u5e02\u5834\u304b\u3089\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-12\/\" target=\"_blank\">\u3010\u7b2c127\u56de\u3011\u3000ESOP\u2461\u3000\u300c\u53d7\u7d66\u6a29\u3092\u4ed8\u4e0e\u3055\u308c\u305f\u5f93\u696d\u54e1\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d\u2015\u4fe1\u8a17\u304c\u5e02\u5834\u304b\u3089\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f0a\u793e\u306f\u3001\u4ee5\u524d\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u767a\u884c\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\uff08\u3044\u308f\u3086\u308b\u300c\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3001\u4ee5\u4e0b\u540c\u69d8\uff09\u306e\u5f93\u696d\u54e1\u7b49\u3078\u306e\u4ed8\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e21\u8005\u306e\u76f8\u9055\u70b9\u3092\u4e2d\u5fc3\u306b\u3001\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001\u305d\u306e\u4ed8\u4e0e\u306b\u4f34\u3044\u5f93\u696d\u54e1\u7b49\u304c\u4e00\u5b9a\u306e\u984d\u306e\u91d1\u92ad\u3092\u4f01\u696d\u306b\u6255\u3044\u8fbc\u3080\u3068\u3044\u3046\u7279\u5fb4\u3092\u9664\u3051\u3070\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u306b\u3042\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\uff08\u4ed8\u4e0e\u306b\u4f34\u3044\u5f93\u696d\u54e1\u7b49\u304c\u4e00\u5b9a\u306e\u984d\u306e\u91d1\u92ad\u3092\u4f01\u696d\u306b\u6255\u3044\u8fbc\u307e\u306a\u3044\u53d6\u5f15\uff09\u3068\u307b\u307c\u540c\u69d8\u3067\u3059\u3002<\/p>\n<p>\u30b9\u30c8\u30c3\u30af\uff65\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u3068\u6bd4\u8f03\u3057\u3001\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\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: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u306b\u4f34\u3046\u5f93\u696d\u54e1\u7b49\u304b\u3089\u306e\u6255\u8fbc\u91d1\u984d\u3092\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u304b\u3089\u6255\u8fbc\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306b\u57fa\u3065\u304d\u3001\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u8cbb\u7528\u8a08\u4e0a\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3057\u305f\u6255\u8fbc\u91d1\u984d\u306f\u3001\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3092\u5229\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<p>\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c36\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/yusho_2018_02.pdf\" target=\"_blank\">\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3057\u3066\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u300d\u3068\u3044\u3046\uff09<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/yusho_2018_02.pdf#page=8\" target=\"_blank\">\u7b2c20\u9805\uff08\uff11\uff09<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/yusho_2018_02.pdf#page=11\" target=\"_blank\">\u7b2c29\u9805<\/a>\u53c2\u7167\uff09\uff09<\/p>\n<\/div>\n\u4eca\u56de\u306f\u3001\u4e0a\u8a18\u306e<span style=\"color: #666699;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3068<span style=\"color: #666699;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u306b\u7740\u76ee\u3057\u305f\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u672c\u9023\u8f09\u3067\u904e\u53bb\u306b\u53d6\u308a\u4e0a\u3052\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e0b\u8a18\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\uff3b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2460\uff5e\u2464\u306f\u3053\u3061\u3089\uff3d<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c57\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2460\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-5\/\" target=\"_blank\">\u3010\u7b2c57\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2460\u3000\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c58\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2461\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-6\/\" target=\"_blank\">\u3010\u7b2c58\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2461\u3000\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c59\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2462\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u653e\u68c4\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-7\/\" target=\"_blank\">\u3010\u7b2c59\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2462\u3000\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u653e\u68c4\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c60\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2463\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-8\/\" target=\"_blank\">\u3010\u7b2c60\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2463\u3000\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c144\u56de\u3011\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2464\u300c\u672a\u516c\u958b\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u5834\u5408\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-24\/\" target=\"_blank\">\u3010\u7b2c144\u56de\u3011\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u2464\u3000\u300c\u672a\u516c\u958b\u4f01\u696d\u304c\u767a\u884c\u3059\u308b\u5834\u5408\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p>\u5f53\u793e\u306f\uff13\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u3067\u3042\u308a\u3001X4\u5e74\uff16\u670810\u65e5\u306b\u3001\u5f93\u696d\u54e110\u540d\u306b\u5bfe\u3057\u3066\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001\u540c\u5e74\uff17\u6708\uff11\u65e5\u306b\u5f93\u696d\u54e110\u540d\u304b\u3089\u91d1\u92ad\u304c\u6255\u3044\u8fbc\u307e\u308c\u3001\u5f53\u8a72\u5f93\u696d\u54e1\u306b\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u6761\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\uff1a\uff11\u540d\u5f53\u305f\u308a20\u5343\u500b\uff08\u5408\u8a08200\u5343\u500b\uff09\u3067\u3042\u308a\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u4e00\u90e8\u884c\u4f7f\u53ca\u3073\u4ed6\u8005\u3078\u306e\u8b72\u6e21\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u78ba\u5b9a\u65e5\uff1aX7\u5e74\uff13\u6708\u672b\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u6a29\u5229\u884c\u4f7f\u6761\u4ef6\uff08\u305d\u306e\uff11\uff09\uff1aX7\u5e74\uff13\u6708\u671f\u306e\u55b6\u696d\u5229\u76ca\u304c\uff15\u5104\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u6a29\u5229\u884c\u4f7f\u6761\u4ef6\uff08\u305d\u306e\uff12\uff09\uff1a\u884c\u4f7f\u6642\u306b\u304a\u3044\u3066\u5f93\u696d\u54e1\u306e\u5730\u4f4d\u306b\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u696d\u7e3e\u6761\u4ef6\u3092\u8003\u616e\u3057\u306a\u3044\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff08\u300c\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/yusho_2018_02.pdf#page=3\" target=\"_blank\">\u7b2c\uff15\u9805\uff08\uff14\uff09<\/a>\u53c2\u7167\uff09\u306f50\u5186\uff0f\u500b\u3067\u3042\u308a\u3001\u6255\u8fbc\u91d1\u984d\u306e\u5408\u8a08\u984d\u306f4,000,000\u5186\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u65e5\uff08X4\u5e74\uff17\u6708\uff11\u65e5\uff09\u306b\u304a\u3044\u3066\u3001\u52e4\u52d9\u6761\u4ef6\u306b\u3064\u3044\u3066\u5f93\u696d\u54e1\u306e\u9000\u8077\u306b\u3088\u308b\u5931\u52b9\u898b\u8fbc\u307f\u306f\u30bc\u30ed\u3001\u696d\u7e3e\u6761\u4ef6\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u6a29\u5229\u78ba\u5b9a\u304c\u898b\u8fbc\u307e\u308c\u308b\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\u91cf\u306f80\u5343\u500b\uff08\u898b\u7a4d\u5931\u52b9\u6570\u306f120\u5343\u500b\uff09\u3067\u3042\u308b\u3053\u3068\u3092\u5341\u5206\u306a\u4fe1\u983c\u6027\u3092\u3082\u3063\u3066\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u4eee\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000X5\u5e74\uff13\u6708\u671f\u53ca\u3073X6\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3001\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u6570\u306e\u898b\u7a4d\u308a\u3092\u5909\u66f4\u3059\u308b\u72b6\u6cc1\u306e\u5909\u5316\u306f\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u2467<\/span>\u3000X7\u5e74\uff13\u6708\u672b\u65e5\uff08X7\u5e74\uff13\u6708\u671f\uff09\u306bX7\u5e74\uff13\u6708\u671f\u306e\u55b6\u696d\u5229\u76ca\u304c\uff15\u5104\u5186\u3092\u8d85\u3048\u308b\u696d\u7e3e\u6761\u4ef6\u3092\u5145\u8db3\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u6a29\u5229\u78ba\u5b9a\u304c\u898b\u8fbc\u307e\u308c\u308b\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\u91cf\u306f200\u5343\u500b\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6570\u91cf\u306e\u5909\u9077\u3011<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-174807\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-1.png\" alt=\"\" width=\"500\" height=\"249\" \/><\/a>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000X4\u5e74\uff17\u6708\uff11\u65e5\uff08\u6255\u8fbc\u65e5\uff0f\u4ed8\u4e0e\u65e5\uff09\u306e\u4ed5\u8a33<\/h4>\n<ul>\n<li>\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u306b\u4f34\u3046\u5f93\u696d\u54e1\u304b\u3089\u306e\u672c\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6255\u8fbc\uff08\u91d1\u984d4,000,000\u5186\uff09\u304c\u3042\u3063\u305f\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-174808\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-2.png\" alt=\"\" width=\"1037\" height=\"67\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-2.png 1037w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-2-300x19.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-2-1024x66.png 1024w\" sizes=\"(max-width: 1037px) 100vw, 1037px\" \/><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000X5\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u4ed5\u8a33<\/h4>\n<ul>\n<li>\u4ed8\u4e0e\u65e5\u4ee5\u964d\u3001\u5931\u52b9\u6570\u306e\u898b\u7a4d\u308a\u306b\u5909\u5316\u306f\u306a\u3044\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u682a\u5f0f\u5831\u916c\u8cbb\u7528\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-174810\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-3.png\" alt=\"\" width=\"1035\" height=\"63\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-3.png 1035w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-3-300x18.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-3-1024x62.png 1024w\" sizes=\"(max-width: 1035px) 100vw, 1035px\" \/><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u5f8c\u8ff0\u306e\u3068\u304a\u308a\u3001\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u304c\u767a\u884c\u5f53\u521d\u3088\u308a\u30bc\u30ed\u5186\u3068\u306a\u308b\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u300c\u4ed5\u8a33\u306a\u3057\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306e\u7b97\u5b9a<\/strong><\/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:#000000;\">\n\t\t<p>\uff10\u5186\uff1d\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa150\u5186\uff0f\u500b\u00d780\u5343\u500b\uff0d\u672c\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6255\u8fbc\u91d1\u984d4,000,000\u5186<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6X5\u5e74\uff13\u6708\u671f\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u984d\u306e\u7b97\u5b9a<\/strong><\/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:#000000;\">\n\t\t<p>\u682a\u5f0f\u5831\u916c\u8cbb\u7528\uff10\u5186\uff1d\u5831\u916c\u8cbb\u7528\u7dcf\u984d\uff08\uff10\u5186\uff09\u00d7\uff19\u30f6\u6708\uff08<strong><span style=\"color: #ff0000;\">\uff22<\/span><\/strong>\uff1aX4\u5e74\uff17\u6708\uff5eX5\u5e74\uff13\u6708\uff09\u00f733\u30f6\u6708\uff08<strong><span style=\"color: #ff0000;\">\uff21<\/span><\/strong>\uff1aX4\u5e74\uff17\u6708\uff5eX7\u5e74\uff13\u6708\uff09<\/p>\n<\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-174804\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-4.png\" alt=\"\" width=\"1147\" height=\"583\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff13\uff09\u3000X6\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u4ed5\u8a33<\/h4>\n<ul>\n<li>\u4ed8\u4e0e\u65e5\u4ee5\u964d\u3001\u5931\u52b9\u6570\u306e\u898b\u7a4d\u308a\u306b\u5909\u5316\u306f\u306a\u3044\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u682a\u5f0f\u5831\u916c\u8cbb\u7528\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-174812\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-5.png\" alt=\"\" width=\"1035\" height=\"63\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-5.png 1035w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-5-300x18.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-5-1024x62.png 1024w\" sizes=\"(max-width: 1035px) 100vw, 1035px\" \/><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u5f8c\u8ff0\u306e\u3068\u304a\u308a\u3001\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u304c\u767a\u884c\u5f53\u521d\u3088\u308a\u30bc\u30ed\u5186\u3068\u306a\u308b\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u300c\u4ed5\u8a33\u306a\u3057\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306e\u7b97\u5b9a<\/strong><\/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:#000000;\">\n\t\t<p>\uff10\u5186\uff1d\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa150\u5186\uff0f\u500b\u00d780\u5343\u500b\uff0d\u672c\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6255\u8fbc\u91d1\u984d4,000,000\u5186<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6X6\u5e74\uff13\u6708\u671f\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u984d\u306e\u7b97\u5b9a<\/strong><\/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:#000000;\">\n\t\t<p>\u682a\u5f0f\u5831\u916c\u8cbb\u7528\uff10\u5186\uff1d\u5831\u916c\u8cbb\u7528\u7dcf\u984d\uff08\uff10\u5186\uff09\u00d721\u30f6\u6708\uff08<strong><span style=\"color: #ff0000;\">\uff22<\/span><\/strong>\uff1aX4\u5e74\uff17\u6708\uff5eX6\u5e74\uff13\u6708\uff09\u00f733\u30f6\u6708\uff08<strong><span style=\"color: #ff0000;\">\uff21<\/span><\/strong>\uff1aX4\u5e74\uff17\u6708\uff5eX7\u5e74\uff13\u6708\uff09\uff0dX5\u5e74\uff13\u6708\u671f\u307e\u3067\u306e\u8cbb\u7528\u8a08\u4e0a\u984d\uff10\u5186<\/p>\n<\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-174805\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-6.png\" alt=\"\" width=\"1131\" height=\"576\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff14\uff09\u3000X7\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u4ed5\u8a33<\/h4>\n<ul>\n<li>\u696d\u7e3e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u306e\u898b\u7a4d\u6570\u306b\u91cd\u8981\u306a\u5909\u52d5\u304c\u751f\u3058\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6a29\u5229\u78ba\u5b9a\u304c\u898b\u8fbc\u307e\u308c\u308b\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\u91cf\u306f200\u5343\u500b\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u682a\u5f0f\u5831\u916c\u8cbb\u7528\u306e\u8a08\u4e0a<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-174809\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-7.png\" alt=\"\" width=\"1037\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-7.png 1037w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-7-300x18.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-7-1024x64.png 1024w\" sizes=\"(max-width: 1037px) 100vw, 1037px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306e\u7b97\u5b9a<\/strong><\/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:#000000;\">\n\t\t<p>6,000,000\u5186\uff1d\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa150\u5186\uff0f\u500b\u00d7200\u5343\u500b\uff0d\u672c\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6255\u8fbc\u91d1\u984d4,000,000\u5186<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6X7\u5e74\uff13\u6708\u671f\u306b\u5c5e\u3059\u308b\u8cbb\u7528\u984d\u306e\u7b97\u5b9a<\/strong><\/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:#000000;\">\n\t\t<p>\u682a\u5f0f\u5831\u916c\u8cbb\u7528 6,000,000\u5186\uff1d\u5831\u916c\u8cbb\u7528\u7dcf\u984d\uff086,000,000\u5186\uff09\uff0dX6\u5e74\uff13\u6708\u671f\u307e\u3067\u306e\u8cbb\u7528\u8a08\u4e0a\u984d\uff10\u5186<\/p>\n<\/div>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-174806\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-8.png\" alt=\"\" width=\"500\" height=\"281\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u65b0\u682a\u4e88\u7d04\u6a29\u306e\uff22\uff0f\uff33\u91d1\u984d\u306e\u63a8\u79fb\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-174811\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/basic-ac149-9.png\" alt=\"\" width=\"1235\" height=\"689\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6255\u8fbc\u91d1\u984d\u306e\u8a08\u4e0a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5f93\u696d\u54e1\u7b49\u304b\u3089\u306e\u6255\u8fbc\u6642\u306b\u304a\u3044\u3066\u3001\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u306b\u4f34\u3046\u5f93\u696d\u54e1\u7b49\u304b\u3089\u306e\u6255\u8fbc\u91d1\u984d\u3092\u3001\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u306f\u3001X4\u5e74\uff17\u6708\u306b\u304a\u3051\u308b\u6255\u8fbc\u91d1\u984d4,000,000\u5186\u3092\u3001\u65b0\u682a\u4e88\u7d04\u6a29\u3068\u3057\u3066\u7d14\u8cc7\u7523\u306e\u90e8\u306b\u8a08\u4e0a\u3057\u307e\u3059\uff08X4\u5e74\uff17\u6708\uff11\u65e5\uff08\u6255\u8fbc\u65e5\uff0f\u4ed8\u4e0e\u65e5\uff09\u306e\u4ed5\u8a33\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u306f\u6a29\u5229\u78ba\u5b9a\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570\uff08\u4ed8\u4e0e\u5f53\u521d80\u5343\u500b\u3001X7\u5e74\uff13\u6708\u671f\u306b200\u5343\u500b\u306b\u5909\u66f4\uff09\u306b\u4ed8\u4e0e\u6642\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff0850\u5186\uff09\u3092\u4e57\u3058\u3001\u4ed8\u4e0e\u65e5\u306e\u6255\u8fbc\u91d1\u984d\uff084,000,000\u5186\uff09\u3092\u63a7\u9664\u3057\u3066\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5404\u671f\u306e\u8cbb\u7528\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u7b97\u5b9a\u3057\u305f\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u3092\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff08\u4ed8\u4e0e\u65e5\u304b\u3089\u6a29\u5229\u78ba\u5b9a\u65e5\u307e\u3067\u306e\u671f\u9593\uff09\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u3001\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u3092\u7b97\u5b9a\u3057\u3001\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002\u672c\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u306f\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff08<strong><span style=\"color: #ff0000;\">\uff21<\/span><\/strong>\uff1aX4\u5e74\uff17\u6708\uff5eX7\u5e74\uff13\u6708\uff09\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u305f\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001X4\u5e74\uff17\u6708\u306e\u4ed8\u4e0e\u65e5\u6642\u70b9\u304b\u3089\u3001X7\u5e74\uff13\u6708\u671f\u306e\u696d\u7e3e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u6a29\u5229\u4e0d\u78ba\u5b9a\u306b\u3088\u308b\u5931\u52b9\u306e\u898b\u7a4d\u6570\u306b\u91cd\u8981\u306a\u5909\u52d5\u304c\u751f\u3058\u308b\u524d\u307e\u3067\u306f\u3001\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u3068\u4ed8\u4e0e\u65e5\u306e\u6255\u8fbc\u91d1\u984d\u304c\u540c\u3058\u91d1\u984d\u306e\u305f\u3081\u3001\u682a\u5f0f\u5831\u916c\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u3002X7\u5e74\uff13\u6708\u671f\u306e\u898b\u7a4d\u6570\u5909\u66f4\u5f8c\u306b\u306f\u3001\u5831\u916c\u8cbb\u7528\u7dcf\u984d\u3068\u6255\u8fbc\u91d1\u984d\u306b\u5dee\u984d\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u305d\u306e\u90e8\u5206\u3092\u682a\u5f0f\u5831\u916c\u8cbb\u7528\u3068\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011\u3000<\/strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c36\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/yusho_2018_02.pdf\" target=\"_blank\">\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3057\u3066\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/stockop_s2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/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<\/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>Question<br \/>\n\u5f0a\u793e\u306f\u3001\u4ee5\u524d\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u767a\u884c\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\uff08\u3044\u308f\u3086\u308b\u300c\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u300d\u3001\u4ee5\u4e0b\u540c\u69d8\uff09\u306e\u5f93\u696d\u54e1\u7b49\u3078\u306e\u4ed8\u4e0e\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e21\u8005\u306e\u76f8\u9055\u70b9\u3092\u4e2d\u5fc3\u306b\u3001\u6709\u511f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[276,178,167,182,290,232],"tags":[524,534],"backnumber":[1992],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 20:55:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/174784"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=174784"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/174784\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=174784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=174784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=174784"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=174784"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=174784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}