{"id":183374,"date":"2019-08-22T10:13:42","date_gmt":"2019-08-22T01:13:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=183374"},"modified":"2019-10-08T18:25:02","modified_gmt":"2019-10-08T09:25:02","slug":"internal-control-article-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-24\/","title":{"rendered":"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u300c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306e\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\"><span style=\"font-size: 24px;\">\u6539<\/span><\/span>\u3081\u3066<span style=\"color: #008281;\"><span style=\"font-size: 24px;\">\u78ba\u8a8d<\/span><\/span>\u3057\u305f\u3044<span style=\"color: #cd853f;\"><span style=\"font-size: 24px;\">J-SOX<\/span><\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d<br \/>\n\u306e\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d<\/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>\u7af9\u672c\u3000\u6cf0\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u3044\u3088\u3044\u3088\u3001\u672c\u7a3f\u304b\u3089J-SOX\u306e\u6838\u3068\u306a\u308b\u8ad6\u70b9\u306b\u5165\u308a\u307e\u3059\u3002<br \/>\n\u4eca\u56de\u306e\u30c6\u30fc\u30de\u306f\u300c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u3067\u3059\u3002<\/p>\n<p>\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u306f\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3066\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3057\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3092\u3082\u3068\u306b\u3001\u6700\u7d42\u7684\u306b\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u304c\u6709\u52b9\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u306b\u76f4\u7d50\u3059\u308b\u91cd\u8981\u306a\u30c6\u30fc\u30de\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u8a73\u7d30\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5168\u4f53\u306e\u6d41\u308c<\/strong><\/h4>\n<p>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u7d44\u307f\u8fbc\u307e\u308c\u3001\u4e00\u4f53\u3068\u306a\u3063\u3066\u9042\u884c\u3055\u308c\u308b\u5185\u90e8\u7d71\u5236\uff08\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\uff09\u306f\u3001\u6b21\u306e\u624b\u9806\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u624b\u9806\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-183432\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-1-1.png\" alt=\"\" width=\"1953\" height=\"1580\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-1-1.png 1953w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-1-1-300x242.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-1-1-1024x828.png 1024w\" sizes=\"(max-width: 1953px) 100vw, 1953px\" \/><\/a><\/p>\n<p><strong><span style=\"color: #b22222;\">\u3010Step\uff11\u3011<\/span><\/strong>\u306e\u8a55\u4fa1\u7bc4\u56f2\u306e\u6c7a\u5b9a\u306f\u3001\u672c\u9023\u8f09\u306e<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\u306e\u6c7a\u5b9a\u65b9\u6cd5\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-22\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3067\u8a73\u7d30\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6b21\u9805\u4ee5\u964d\u3001<strong><span style=\"color: #b22222;\">\u3010Step\uff12\u3011<\/span><\/strong>\u304b\u3089<strong><span style=\"color: #b22222;\">\u3010Step\uff16\u3011<\/span><\/strong>\u306e\u8a73\u7d30\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000<span style=\"color: #b22222;\">\u3010Step\uff12\u3011<\/span>\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u628a\u63e1\u30fb\u6574\u7406<\/strong><\/h4>\n<p>\u8a55\u4fa1\u7bc4\u56f2\uff08\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\uff09\u306e\u6c7a\u5b9a\u5f8c\u3001\u307e\u305a\u3001\u305d\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff08\u53d6\u5f15\u306e\uff09\u958b\u59cb<\/span> <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u627f\u8a8d<\/span> <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8a18\u9332<\/span> <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u51e6\u7406<\/span> <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5831\u544a<\/span>\u307e\u3067\u306e\u53d6\u5f15\u306e\u6d41\u308c\u3092\u628a\u63e1\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u53d6\u5f15\u306e\u767a\u751f\u304b\u3089\u96c6\u8a08\u3001\u8a18\u5e33\u3068\u3044\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u904e\u7a0b\u3092\u7406\u89e3\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u628a\u63e1\u3057\u305f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u6982\u8981\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u300c\u696d\u52d9\u30d5\u30ed\u30fc\u300d\u3084\u300c\u696d\u52d9\u8a18\u8ff0\u66f8\u300d\u306a\u3069\u306b\u3088\u3063\u3066\u6574\u7406\u30fb\u8a18\u9332\u3059\u308b\u3053\u3068\u304c\u3001\u5b9f\u52d9\u4e0a\u3067\u306f\u3088\u304f\u307f\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u696d\u52d9\u30d5\u30ed\u30fc\uff08\u4f8b\uff09\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-183407\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-2.png\" alt=\"\" width=\"2505\" height=\"1409\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-2.png 2505w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-2-300x168.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-2-1024x575.png 1024w\" sizes=\"(max-width: 2505px) 100vw, 2505px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u696d\u52d9\u8a18\u8ff0\u66f8\uff08\u4f8b\uff09\u3009<\/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 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u696d\u52d9\u8a18\u8ff0\u66f8<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300aS1.\u53d7\u6ce8\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\uff0e\u96fb\u8a71\u306b\u3088\u308b\u53d7\u6ce8\u306e\u5834\u5408\u3001\u55b6\u696d\u90e8\u306e\u62c5\u5f53\u8005\u306f\u300c\u53d7\u6ce8\u30e1\u30e2\u300d\u3092\u4f5c\u6210\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\uff0e\uff11\u306e\u300c\u53d7\u6ce8\u30e1\u30e2\u300d\u3082\u3057\u304f\u306f\u5f97\u610f\u5148\u304b\u3089\u30e1\u30fc\u30eb\u53c8\u306fFAX\u3067\u53d7\u9818\u3057\u305f\u300c\u6ce8\u6587\u66f8\u300d\u3092\u3082\u3068\u306b\u3001\u55b6\u696d\u90e8\u306e\u62c5\u5f53\u8005\u306f\u3001\u8ca9\u58f2\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u53d7\u6ce8\u30d5\u30a1\u30a4\u30eb\u306b\u6ce8\u6587\u5185\u5bb9\u3092\u767b\u9332\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff13\uff0e\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\nJ-SOX\u3067\u306f\u3001\u4f01\u696d\u5074\u306e\u5bfe\u5fdc\u30b3\u30b9\u30c8\u3092\u8003\u616e\u3057\u3066\u3001\u300c\u696d\u52d9\u30d5\u30ed\u30fc\u300d\u3084\u300c\u696d\u52d9\u8a18\u8ff0\u66f8\u300d\u306e\u4f5c\u6210\u3092\u5fc5\u9808\u3068\u306f\u3057\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u3053\u306e<strong><span style=\"color: #b22222;\">\u3010Step\uff12\u3011<\/span><\/strong>\u306f\u3001<span style=\"border-bottom: double 3px #B22222;\"><span style=\"color: #b22222;\">\u696d\u52d9\u3092\u201c\u898b\u3048\u308b\u5316\u201d\u3059\u308b\u91cd\u8981\u306a\u30b9\u30c6\u30c3\u30d7<\/span><\/span>\u306e\u305f\u3081\u3001\u7b46\u8005\u3068\u3057\u3066\u306f\u300c\u696d\u52d9\u30d5\u30ed\u30fc\u300d\u3068\u300c\u696d\u52d9\u8a18\u8ff0\u66f8\u300d\u306e\u4e21\u65b9\u3092\u4f5c\u6210\u3057\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u8a73\u7d30\u30fb\u6b63\u78ba\u306b\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000<span style=\"color: #b22222;\">\u3010Step\uff13\u3011<\/span>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u865a\u507d\u8a18\u8f09\u306e\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u3068\u3053\u308c\u3092\u4f4e\u6e1b\u3059\u308b\u7d71\u5236\u306e\u8b58\u5225<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u3082\u3061\u308d\u3093\u3001\u3053\u306e\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3092\u4f5c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6839\u62e0\u8cc7\u6599\u305d\u306e\u3082\u306e\u304b\u3089\u67b6\u7a7a\u306e\u3082\u306e\u3092\u4f5c\u3063\u3066\u3057\u307e\u3048\u3070\u3001\u67b6\u7a7a\u306e\u53d6\u5f15\u306b\u57fa\u3065\u304f\u4ed5\u8a33\u3092\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u767b\u9332\u3067\u304d\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30ea\u30b9\u30af\u306f\u5b8c\u5168\u306b\u53d6\u308a\u6255\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u201c\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u201d\u3092\u63d0\u4f9b\u3059\u308b\u306b\u3068\u3069\u307e\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u3067\u8b58\u5225\u3057\u305f\u30ea\u30b9\u30af\u306b\u5bfe\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u90e8\u7d71\u5236\uff08\u7d71\u5236\u4e0a\u306e\u8981\u70b9\uff09\u304c\u5fc5\u8981\u304b\u3092\u3072\u3068\u3068\u304a\u308a\u691c\u8a0e\u3057\u305f\u3089\u3001\u305d\u306e\u7d50\u679c\u3092\u6b21\u306e\u3088\u3046\u306aRCM\uff08\u30ea\u30b9\u30af\u30fb\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30fb\u30de\u30c8\u30ea\u30af\u30b9\uff09\u3067\u6574\u7406\u3057\u3066\u3044\u304f\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008RCM\uff08\u4f8b\uff09\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-183433\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-3-1.png\" alt=\"\" width=\"1663\" height=\"649\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-3-1.png 1663w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-3-1-300x117.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-3-1-1024x399.png 1024w\" sizes=\"(max-width: 1663px) 100vw, 1663px\" \/><\/a><\/p>\n<p>\u3053\u306e<span style=\"color: #b22222;\"><strong>\u3010Step\uff13\u3011<\/strong><\/span>\u3067\u306f\u3001\u8b58\u5225\u3057\u305f\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306b\u5bfe\u3057\u3066\u3001\u3053\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u3069\u3046\u3044\u3063\u305f\u5185\u90e8\u7d71\u5236\u304c\u5fc5\u8981\u304b\uff08\u3042\u308b\u3079\u304d\u304b\uff09\u3068\u3044\u3063\u305f\u7406\u60f3\u7684\u306a\u7d71\u5236\u3092\u60f3\u5b9a\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u6b21\u306e<strong><span style=\"color: #b22222;\">\u3010Step\uff14\u3011<\/span><\/strong>\u3067\u300c\u3053\u306e\u4f1a\u793e\u3067\u306f\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306a\u5185\u90e8\u7d71\u5236\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u304b\u3002\u305d\u308c\u306f\u7406\u60f3\u3068\u6bd4\u3079\u3066\u3069\u3046\u304b\u3002\u300d\u3068\u3044\u3063\u305f\u8996\u70b9\u3067\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000<span style=\"color: #b22222;\">\u3010Step\uff14\u3011<\/span>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306e<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\uff15\uff37\uff11\uff28\u3067\u7406\u89e3\u3059\u308b\u300c\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-23\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3067\u3082\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u306f\u6b21\u306e\u300c\u5185\u90e8\u7d71\u5236\u306e\u69cb\u7bc9\u300d\u3068\u300c\u696d\u52d9\u3078\u306e\u9069\u7528\u300d\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5185\u90e8\u7d71\u5236\u306e\u300c\u6574\u5099\u300d\u306e\u30a4\u30e1\u30fc\u30b8\u3009<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-183409\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-4.png\" alt=\"\" width=\"500\" height=\"251\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-4.png 1292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-4-300x150.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-4-1024x514.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u3053\u3053\u3067\u306f\u5b9f\u969b\u306e\u5185\u90e8\u7d71\u5236\u3092\u4e0a\u8a18<strong>\uff13<\/strong>\u306e<strong>\uff08\uff12\uff09<\/strong>\u3067\u63cf\u3044\u305f\u7406\u60f3\u306e\u5185\u90e8\u7d71\u5236\u3068\u898b\u6bd4\u3079\u306a\u304c\u3089\u3001\u300c\u5b9f\u5728\u6027\u30fb\u7db2\u7f85\u6027\u30fb\u6a29\u5229\u3068\u7fa9\u52d9\u306e\u5e30\u5c5e\u30fb\u8a55\u4fa1\u306e\u59a5\u5f53\u6027\u30fb\u671f\u9593\u914d\u5206\u306e\u9069\u5207\u6027\u30fb\u8868\u793a\u306e\u59a5\u5f53\u6027\u300d\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u304c\u3001\u305d\u308c\u305e\u308c\u5408\u7406\u7684\u306a\u6c34\u6e96\u307e\u3067\u4f4e\u6e1b\u3067\u304d\u3066\u3044\u308b\u304b\u3068\u3044\u3063\u305f\u70b9\u3092\u8a55\u4fa1\u3057\u307e\u3059\uff08\u5185\u90e8\u7d71\u5236\u306e\u69cb\u7bc9\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u3063\u305f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3054\u3068\u306b\u3001\u4ee3\u8868\u7684\u306a\u53d6\u5f15\u3092\uff11\u3064\u3042\u308b\u3044\u306f\u8907\u6570\u9078\u3093\u3067\u3001\u53d6\u5f15\u306e\u958b\u59cb\u304b\u3089\u53d6\u5f15\u8a18\u9332\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3055\u308c\u308b\u307e\u3067\u306e\u6d41\u308c\u3092\u8ffd\u8de1\uff08\u3053\u308c\u3092\u300c\u30a6\u30a9\u30fc\u30af\u30b9\u30eb\u30fc\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3057\u305f\u308a\u3001\u5b9f\u969b\u306e\u62c5\u5f53\u8005\u306e\u696d\u52d9\u3092\u89b3\u5bdf\u3057\u305f\u308a\u3057\u3066\u3001\u69cb\u7bc9\u3057\u305f\u5185\u90e8\u7d71\u5236\u304c\u5b9f\u52d9\u306b\u843d\u3068\u3057\u8fbc\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3057\u307e\u3059\uff08\u696d\u52d9\u3078\u306e\u9069\u7528\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u4e00\u9023\u306e\u5185\u90e8\u7d71\u5236\uff08\u7d71\u5236\u4e0a\u306e\u8981\u70b9\uff09\u306e\u6574\u5099\u72b6\u6cc1\u306e\u8a55\u4fa1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6bce\u671f\u5b9f\u65bd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\uff08\u672c\u9023\u8f09\u306e<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\uff15\uff37\uff11\uff28\u3067\u7406\u89e3\u3059\u308b\u300c\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-23\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u53c2\u7167\uff09\u306e\u8a55\u4fa1\u7d50\u679c\u304c\u6709\u52b9\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u306f\u3001\u524d\u5e74\u5ea6\u306e\u6574\u5099\u72b6\u6cc1\u306e\u8a55\u4fa1\u7d50\u679c\u3092\u5f53\u5e74\u5ea6\u3082\u7d99\u7d9a\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u306e\u8a55\u4fa1\u306e\u7c21\u7d20\u5316\u3009<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-183405\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-5.png\" alt=\"\" width=\"500\" height=\"384\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-5.png 1602w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-5-300x230.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-5-1024x788.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000<span style=\"color: #b22222;\">\u3010Step\uff15\u3011<\/span>\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u304c\u6709\u52b9\u3068\u8a55\u4fa1\u3055\u308c\u305f\u5834\u5408\u3001\u5f53\u8a72\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u304c\u6709\u52b9\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u9069\u5207\u306b\u6574\u5099\u3055\u308c\u305f\u5185\u90e8\u7d71\u5236\u304c\u3001\u7e70\u308a\u8fd4\u3057\u696d\u52d9\u306e\u4e2d\u3067\u9069\u5207\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8868\u3057\u307e\u3059\u3002\u6bce\u65e5\u884c\u308f\u308c\u308b\u3088\u3046\u306a\u696d\u52d9\u306b\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3044\u308b\u5185\u90e8\u7d71\u5236\u306f\u3001\u5e74\u9593\u3067\u6700\u4f4e365\u4ef6\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u904b\u7528\u72b6\u6cc1\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306f\u3001\u3059\u3079\u3066\u306e\u7d71\u5236\u3092\u5bfe\u8c61\u306b\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306f\u73fe\u5b9f\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u6bcd\u96c6\u56e3\u306e\u4ef6\u6570\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u306a\u30b5\u30f3\u30d7\u30eb\u3092\u62bd\u51fa\u3057\u3066<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u62bd\u51fa\u3057\u305f\u30b5\u30f3\u30d7\u30eb\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u304c\u9069\u5207\u306b\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u304b\u3081\u308b\u3053\u3068\u3067\u3001\u904b\u7528\u72b6\u6cc1\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4f8b\u3048\u3070\u3001\u53d6\u5f15\u304c\u767a\u751f\u3059\u308b\u90fd\u5ea6\u3001\u7d71\u5236\u304c\u767a\u751f\u3057\u3001\u8a55\u4fa1\u5bfe\u8c61\u671f\u9593\u306e\u7dcf\u4ef6\u6570\u304c250\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u53d6\u5f15\u3067\u3042\u308c\u3070\u300125\u4ef6\u306e\u30b5\u30f3\u30d7\u30eb\u3092\u62bd\u51fa\u3057\u3066\u30c6\u30b9\u30c8\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u30b5\u30f3\u30d7\u30eb\u62bd\u51fa\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u6bcd\u96c6\u56e3\u30c7\u30fc\u30bf\u304b\u3089\u3001\u3069\u306e\u3088\u3046\u306b\u30b5\u30f3\u30d7\u30eb\u3092\u62bd\u51fa\u3057\u305f\u306e\u304b\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u8a18\u9332\u3092\u6b8b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u3001\u73fe\u884c\u306eJ-SOX\u3067\u306f\u3001\u7d4c\u55b6\u8005\u304c\u62bd\u51fa\u3057\u305f\u30b5\u30f3\u30d7\u30eb\u3092\u76e3\u67fb\u4eba\u304c\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u76e3\u67fb\u4eba\u304c\u7d4c\u55b6\u8005\u306e\u62bd\u51fa\u3057\u305f\u30b5\u30f3\u30d7\u30eb\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u7d4c\u55b6\u8005\u306e\u30b5\u30f3\u30d7\u30eb\u306e\u62bd\u51fa\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u3001\u554f\u984c\u304c\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u55b6\u8005\u306e\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u62bd\u51fa\u3057\u305f\u30b5\u30f3\u30d7\u30eb\u306b\u5bfe\u3057\u3066\u3001\u95a2\u9023\u6587\u66f8\u306e\u95b2\u89a7\u3084\u62c5\u5f53\u8005\u3078\u306e\u8cea\u554f\u3001\u696d\u52d9\u306e\u89b3\u5bdf\u3084\u5185\u90e8\u7d71\u5236\u306e\u5b9f\u65bd\u8a18\u9332\u306e\u691c\u8a3c\u3001\u81ea\u5df1\u70b9\u691c\u306e\u72b6\u6cc1\u306e\u691c\u8a0e\u7b49\u306e\u624b\u7d9a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5177\u4f53\u7684\u306a\u624b\u7d9a\u306b\u3064\u3044\u3066\u3082\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u3092\u884c\u3044\u3001\u4f55\u3068\u4f55\u3092\u7167\u5408\u3057\u305f\u306e\u304b\u306a\u3069\u306e\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3082\u8a18\u9332\u3068\u3057\u3066\u6b8b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u540c\u69d8\u3067\u3001\u73fe\u884c\u306eJ-SOX\u3067\u306f\u3001\u7d4c\u55b6\u8005\u306e\u8a55\u4fa1\u7d50\u679c\u3092\u76e3\u67fb\u4eba\u304c\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u304a\u308a\u3001\u8a55\u4fa1\u7d50\u679c\u306e\u5229\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u76e3\u67fb\u4eba\u304c\u7d4c\u55b6\u8005\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a0e\u3057\u3001\u554f\u984c\u304c\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000<span style=\"color: #b22222;\">\u3010Step\uff16\u3011<\/span>\u671f\u672b\u65e5\u307e\u3067\u306e\u6b8b\u4f59\u671f\u9593\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>J-SOX\u3067\u306f\u3001\u671f\u672b\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u306b\u3064\u3044\u3066\u7d4c\u55b6\u8005\u306f\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u5f3e\u529b\u7684\u306a\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5fc5\u305a\u3057\u3082\u671f\u672b\u65e5\u6642\u70b9\u3092\u5bfe\u8c61\u306b\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u671f\u4e2d\u306e\u9069\u5207\u306a\u6642\u671f\u306b\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3057\u3001\u305d\u306e\u5f8c\u3001\u671f\u672b\u65e5\u307e\u3067\u306e\u9593\u306b\u6574\u5099\u72b6\u6cc1\u306b\u91cd\u8981\u306a\u5909\u66f4\u304c\u306a\u3044\u3053\u3068\u3092\u62c5\u5f53\u8005\u3078\u306e\u8cea\u554f\u7b49\u306b\u3088\u308a\u78ba\u8a8d\u3067\u304d\u308c\u3070\u3001\u65b0\u305f\u306b\u8ffd\u52a0\u7684\u306a\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u306f\u4e0d\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u306e\u5b9f\u65bd\u6642\u671f\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-183410\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-6.png\" alt=\"\" width=\"1871\" height=\"761\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-6.png 1871w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-6-300x122.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/08\/kakunin-j-sox5-6-1024x416.png 1024w\" sizes=\"(max-width: 1871px) 100vw, 1871px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #008281;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u300c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306f\u3001\u5b9f\u52d9\u7684\u306b\u3082\u8ca0\u8377\u304c\u5927\u304d\u304f\u3001J-SOX\u306e\u696d\u52d9\u306e\u4e2d\u3067\u3082\u30e1\u30a4\u30f3\u306b\u76f8\u5f53\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u5206\u3001\u696d\u52d9\u306b\u5bfe\u3059\u308b\u30a4\u30e1\u30fc\u30b8\u3082\u308f\u304d\u3084\u3059\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u305c\u3072\u3001\u305d\u306e\u30a4\u30e1\u30fc\u30b8\u3068\u4e0a\u8a18\u3067\u8aac\u660e\u3057\u305f\u7406\u8ad6\u3092\u3064\u306a\u3052\u3066\u7406\u89e3\u3057\u3066\u3082\u3089\u3048\u308b\u3068\u3001\u3088\u308a\u610f\u5473\u306e\u3042\u308b\u8a55\u4fa1\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b21\u56de\u306f\u3001\u4eca\u56de\u89e6\u308c\u306a\u304b\u3063\u305f\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u8aac\u660e\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\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/tosin\/20110330\/01.pdf\" target=\"_blank\">\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u4e26\u3073\u306b\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5b9f\u65bd\u57fa\u6e96\u306e\u6539\u8a02\u306b\u3064\u3044\u3066\uff08\u610f\u898b\u66f8\uff09<\/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 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