{"id":18882,"date":"2013-06-27T10:17:34","date_gmt":"2013-06-27T01:17:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=18882"},"modified":"2014-03-11T15:01:03","modified_gmt":"2014-03-11T06:01:03","slug":"general-rule-article-34","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-34\/","title":{"rendered":"\u4f01\u696d\u4e0d\u6b63\u3068\u7a0e\u52d9\u8abf\u67fb\u3000\u3010\u7b2c11\u56de\u3011\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3000\uff08\uff12\uff09\u67b6\u7a7a\u58f2\u4e0a\u30fb\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4f01\u696d\u4e0d\u6b63\u3068\u7a0e\u52d9\u8abf\u67fb<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7c89\u98fe\u6c7a\u7b97\u300d<\/h4>\n<h4 style=\"text-align: center;\">\uff08\uff12\uff09\u3000\u67b6\u7a7a\u58f2\u4e0a\u30fb\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09\u3000<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u9023\u8f09\u306e<a title=\"\u4f01\u696d\u4e0d\u6b63\u3068\u7a0e\u52d9\u8abf\u67fb\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u4e0d\u6b63\u300d\u3000\uff08\uff11\uff09\u58f2\u4e0a\u9664\u5916\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-18\/\" target=\"_blank\">\u7b2c\uff14\u56de<\/a>\u3067\u3082\u89e6\u308c\u305f\u304c\u3001\u7c89\u98fe\u6c7a\u7b97\u306b\u3088\u3063\u3066\u696d\u7e3e\u3092\u826f\u304f\u898b\u305b\u308b\u5834\u5408\u306e\u624b\u53e3\u3068\u3057\u3066\u306f\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u58f2\u4e0a\u9ad8\u3092\u5b9f\u969b\u3088\u308a\u3082\u904e\u5927\u306b\u8a08\u4e0a\u3057\u3066\u3001\u5229\u76ca\u3092\u904e\u5927\u306b\u8a08\u4e0a\u3059\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u58f2\u4e0a\u539f\u4fa1\u3084\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3092\u5b9f\u969b\u3088\u308a\u3082\u904e\u5c11\u306b\u8a08\u4e0a\u3057\u3066\u3001\u5229\u76ca\u3092\u904e\u5927\u306b\u8a08\u4e0a\u3059\u308b<\/p>\n<\/div>\n<p>\u3068\u3044\u3046\uff12\u3064\u306e\u65b9\u6cd5\u3057\u304b\u306a\u3044\u3002<br \/>\n\u3042\u3089\u3086\u308b\u7c89\u98fe\u306f\u3001\u3053\u308c\u3089\u306e\u624b\u53e3\u304c\u5358\u72ec\u3067\u3001\u53c8\u306f\u3001\u7d44\u307f\u5408\u308f\u3055\u308c\u3066\u884c\u308f\u308c\u308b\u3002<\/p>\n<p><a title=\"\u4f01\u696d\u4e0d\u6b63\u3068\u7a0e\u52d9\u8abf\u67fb\u3000\u3010\u7b2c10\u56de\u3011\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u3000\uff08\uff11\uff09\u68da\u5378\u8cc7\u7523\u306e\u67b6\u7a7a\u30fb\u904e\u5927\u8a08\u4e0a\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-31\/\" target=\"_blank\">\u524d\u56de<\/a>\u53d6\u308a\u4e0a\u3052\u305f\u68da\u5378\u8cc7\u7523\u306e\u904e\u5927\uff08\u67b6\u7a7a\uff09\u8a08\u4e0a\u306f\u3001\u4e0a\u8a18\u306e<span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u306b\u5c5e\u3059\u308b\u624b\u6cd5\u3067\u3042\u3063\u305f\u306e\u3067\u3001\u4eca\u56de\u306f\u3001<span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u306e\u624b\u6cd5\u3068\u3057\u3066\u3001\u67b6\u7a7a\u58f2\u4e0a\u3068\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u30c6\u30fc\u30de\u3068\u3057\u3066\u53d6\u308a\u4e0a\u3052\u305f\u3044\u3002<\/p>\n<p>\u5358\u7d14\u306a\u67b6\u7a7a\u58f2\u4e0a\u306f\u3001\u58f2\u639b\u50b5\u6a29\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u81f4\u547d\u7684\u306a\u6b20\u9665\u3092\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3059\u3050\u306b\u4e0d\u6b63\u304c\u898b\u629c\u304b\u308c\u3066\u3057\u307e\u3046\u3002\u305d\u3053\u3067\u3001\u58f2\u639b\u50b5\u6a29\u304c\u901a\u5e38\u3069\u304a\u308a\u56de\u53ce\u3055\u308c\u305f\u3088\u3046\u306b\u898b\u305b\u304b\u3051\u3001\u4e0d\u6b63\u3092\u9577\u671f\u9593\u7d9a\u3051\u308b\u624b\u6cd5\u3068\u3057\u3066\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u304c\u6ce8\u76ee\u3092\u6d74\u3073\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\u624b\u6cd5\u81ea\u4f53\u306f\u3001\u53e4\u304f\u304b\u3089\u74b0\u72b6\u53d6\u5f15\u3068\u3057\u3066\u77e5\u3089\u308c\u3001\u305d\u306e\u640d\u5931\u8ca0\u62c5\u3092\u3081\u3050\u308b\u88c1\u5224\u4f8b\u3082\u3042\u3063\u305f\u306e\u3060\u304c\u3001\u5e73\u621016\u5e7411\u6708\u306b\u304a\u3044\u3066\u682a\u5f0f\u4f1a\u793e\u30e1\u30c7\u30a3\u30a2\u30fb\u30ea\u30f3\u30af\u30b9\u306b\u3088\u308b\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306e\u5b9f\u614b\u304c\u5831\u3058\u3089\u308c\u3066\u4ee5\u6765\u3001\u6bce\u5e74\u306e\u3088\u3046\u306b\u3001\u5927\u304d\u306a\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u4e8b\u4ef6\u304c\u767a\u899a\u3057\u3066\u306f\u3001\u8a71\u984c\u3092\u96c6\u3081\u3066\u304d\u305f\u3002<\/p>\n<p>\u8fd1\u6642\u3067\u306f\u3001\u3055\u3059\u304c\u306b\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306e\u624b\u53e3\u3082\u5468\u77e5\u306e\u3082\u306e\u3068\u306a\u308a\u3001\u5927\u304d\u306a\u4e8b\u4ef6\u306f\u3042\u307e\u308a\u805e\u304b\u308c\u306a\u3044\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u3001\uff15\u6708\uff18\u65e5\u306b\u30ea\u30ea\u30fc\u30b9\u3055\u308c\u305f\u8001\u8217\u6a5f\u68b0\u5546\u793e\u306e\u693f\u672c\u8208\u696d\u682a\u5f0f\u4f1a\u793e\u306e\u8abf\u67fb\u5831\u544a\u66f8\u3067\u306f\u3001\u9577\u304f\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u304c\u884c\u308f\u308c\u3066\u304d\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\uff08\u672c\u4e8b\u6848\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u8a8c\u540c\u53f7\u63b2\u8f09\u306e\u62d9\u7a3f\u300c<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff19\u56de\u3011\u693f\u672c\u8208\u696d\u682a\u5f0f\u4f1a\u793e\u30fb \u5143\u5f93\u696d\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u306b\u4fc2\u308b\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-14\/\" target=\"_blank\">\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3010\u7b2c\uff19\u56de\u3011<\/a>\u300d\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u67b6\u7a7a\u58f2\u4e0a\u306e\u8a08\u4e0a\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u624b\u53e3\u3068\u3001\u8ca1\u52d9\u8af8\u8868\u4e0a\u306b\u8868\u308c\u308b\u7279\u5fb4\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u67b6\u7a7a\u58f2\u4e0a\u306e\u8a08\u4e0a\u3068\u305d\u306e\u52b9\u679c<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u67b6\u7a7a\u58f2\u4e0a\u8a08\u4e0a\u306e\u624b\u53e3<\/strong><br \/>\n\u6700\u3082\u5358\u7d14\u306a\u624b\u53e3\u3068\u3057\u3066\u306f\u3001\u671f\u672b\u306b\u3001\u4f55\u306e\u6839\u62e0\u3082\u306a\u3057\u306b\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u9ed2\u5b57\u9054\u6210\u307e\u3067\u3042\u3068\u5229\u76ca\u304c20\u4e07\u5186\u4e0d\u8db3\u3057\u3066\u3044\u305f\u3068\u3059\u308b\u3002\u5e73\u5747\u7684\u306a\u7c97\u5229\u76ca\u7387\u304c20\uff05\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u3042\u3068100\u4e07\u5186\u306e\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u9ed2\u5b57\u3092\u78ba\u4fdd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u60c5\uff08<a title=\"\u4f01\u696d\u4e0d\u6b63\u3068\u7a0e\u52d9\u8abf\u67fb\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4e0d\u6b63\u306e\u30c8\u30e9\u30a4\u30a2\u30f3\u30b0\u30eb\u300d\u2015\u4e0d\u6b63\u767a\u751f\u306e\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u306f\u2015\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-13\/\" target=\"_blank\">\u4e0d\u6b63\u306e\u30c8\u30e9\u30a4\u30a2\u30f3\u30b0\u30eb<\/a>\u3067\u3044\u3046\u3068\u3053\u308d\u306e\u300c<span style=\"color: #b22222;\">\u52d5\u6a5f<\/span>\u300d\uff09\u304c\u5f37\u304f\u3042\u308a\u3001\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u8a3c\u62e0\u3068\u306a\u308b\u66f8\u985e\u304c\u5fc5\u8981\u3068\u3055\u308c\u306a\u3044\u3001\u53c8\u306f\u3001\u4e8b\u5f8c\u63d0\u51fa\u3067\u3082\u8a31\u3055\u308c\u308b\uff08\u300c<span style=\"color: #333399;\">\u6a5f\u4f1a<\/span>\u300d\uff09\u3068\u306a\u308c\u3070\u3001\u4f55\u3089\u304b\u306e\u300c<span style=\"color: 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\/><\/p>\n<p>\u6b21\u3044\u3067\u3001\u7fcc\u671f\u306e\u306f\u3058\u3081\u306b\u3001\u3053\u306e\u58f2\u4e0a\u3068\u4ed5\u5165\u3092\u53d6\u308a\u6d88\u305b\u3070\u3001\u6240\u671f\u306e\u76ee\u7684\u306f\u9054\u6210\u3067\u304d\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-18885\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/kigyo-fusei11-2.png\" alt=\"\" width=\"500\" height=\"75\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/kigyo-fusei11-2.png 777w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/kigyo-fusei11-2-300x45.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u3053\u306e\u3088\u3046\u306a\u30d7\u30ea\u30df\u30c6\u30a3\u30d6\u306a\u67b6\u7a7a\u58f2\u4e0a\u8a08\u4e0a\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u4f1a\u8a08\u76e3\u67fb\u306b\u3088\u3063\u3066\u3059\u3050\u306b\u9732\u898b\u3057\u3066\u3057\u307e\u3046\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u3046\u3057\u305f\u5c11\u984d\u306e\u7c89\u98fe\u306b\u3088\u308a\u9ed2\u5b57\u6c7a\u7b97\u3092\u78ba\u4fdd\u3057\u305f\u3044\u3068\u3044\u3046\u6b32\u6c42\u306f\u3001\u4e3b\u306b\u4e2d\u5c0f\u4f01\u696d\u306b\u591a\u304f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u878d\u8cc7\u3092\u7d99\u7d9a\u3055\u305b\u308b\u305f\u3081\u3001\u5165\u672d\u53c2\u52a0\u8cc7\u683c\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u3068\u3044\u3063\u305f\u300c\u6b63\u5f53\u5316\u300d\u306b\u3088\u3063\u3066\u3001\u7c89\u98fe\u6c7a\u7b97\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u304c\u5b9f\u614b\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u67b6\u7a7a\u58f2\u4e0a\u306e\u8a08\u4e0a\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/strong><br \/>\n\u4e2d\u5c0f\u4f01\u696d\u306b\u3088\u308b\u3053\u3046\u3057\u305f\u7c89\u98fe\u6c7a\u7b97\u306e\u7d50\u679c\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u3068\u8cb7\u639b\u91d1\u6b8b\u9ad8\u3092\u5897\u52a0\u3055\u305b\u308b\u3002\u3069\u306e\u7a0b\u5ea6\u306e\u67b6\u7a7a\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u304b\u306b\u3082\u3088\u308b\u304c\u3001\u671f\u672b\u306e\u58f2\u639b\u91d1\u6b8b\u9ad8\u304c\u5e74\u5546\u3068\u306e\u6bd4\u8f03\u3067\u5927\u304d\u3044\u3088\u3046\u3060\u3068\u3001\u58f2\u639b\u91d1\u6b8b\u9ad8\u306e\u5b9f\u5728\u6027\u306b\u7591\u5ff5\u304c\u751f\u3058\u308b\u3002\u307e\u305f\u3001\u9577\u5f15\u304f\u666f\u6c17\u306e\u4f4e\u8ff7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u3044\u3063\u305f\u3093\u67b6\u7a7a\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u7c89\u98fe\u6c7a\u7b97\u3092\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u3053\u308c\u3092\u6bce\u671f\u7e70\u308a\u8fd4\u3055\u3056\u308b\u3092\u5f97\u305a\u3001\u3057\u304b\u3082\u91d1\u984d\u304c\u3069\u3093\u3069\u3093\u5d69\u3093\u3067\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u58f2\u4e0a\u9ad8\u81ea\u4f53\u306f\u524d\u5e74\u3068\u5909\u5316\u3057\u306a\u3044\u306e\u306b\u3001\u58f2\u639b\u91d1\u306e\u671f\u672b\u6b8b\u9ad8\u3060\u3051\u304c\u5897\u52a0\u50be\u5411\u3092\u793a\u3059\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306b\u6ce8\u76ee\u3059\u308c\u3070\u3001\u5229\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u304c\u8d64\u5b57\u7d9a\u304d\u3060\u3063\u305f\u308a\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u304c\u4e00\u5411\u306b\u9032\u3093\u3067\u3044\u306a\u304b\u3063\u305f\u308a\u3068\u3001\u3055\u3089\u306b\u7591\u5ff5\u304c\u62e1\u304c\u308b\u3053\u3068\u306f\u3044\u3046\u307e\u3067\u3082\u306a\u3044\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u767a\u898b<\/strong><br \/>\n\u3053\u306e\u3088\u3046\u306a\u5358\u7d14\u306a\u7c89\u98fe\u6c7a\u7b97\u3067\u3042\u308b\u304b\u3089\u3001\u5f53\u7136\u3001\u56fd\u7a0e\u8abf\u67fb\u5b98\u3082\u671f\u672b\u306e\u58f2\u4e0a\u8a08\u4e0a\u304c\u67b6\u7a7a\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u5fc3\u8a3c\u3092\u6301\u3064\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u308c\u3092\u6307\u6458\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u904e\u5927\u306b\u8a08\u4e0a\u3057\u305f\u5229\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3092\u53d6\u308a\u6d88\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u3042\u3048\u3066\u3001\u6cd5\u4eba\u5074\u306e\u300c\u7fcc\u671f\u306b\u58f2\u4e0a\u306e\u30ad\u30e3\u30f3\u30bb\u30eb\u304c\u3042\u3063\u305f\u300d\u3068\u3044\u3046\u865a\u507d\u306e\u8aac\u660e\u306b\u540c\u610f\u3057\u3001\u8abf\u67fb\u3067\u306f\u4e89\u70b9\u306b\u3057\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3068\u305d\u306e\u52b9\u679c<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3068\u306f\u4f55\u304b<\/strong><br \/>\n\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3068\u306f\u3001\u8907\u6570\u306e\u4f01\u696d\u304c\u5171\u8b00\u3057\u3066\u8ca9\u58f2\u53d6\u5f15\u3092\u9023\u7d9a\u3057\u3066\u884c\u3063\u305f\u3088\u3046\u306b\u4eee\u88c5\u3057\u3066\u3001\u8cc7\u91d1\u3092\u534a\u6c38\u4e45\u7684\u306b\u5faa\u74b0\u3055\u305b\u308b\u53d6\u5f15\u3067\u3042\u308a\u3001\u50b5\u6a29\u50b5\u52d9\u306f\u91d1\u92ad\u306b\u3088\u3063\u3066\u6c7a\u6e08\u3055\u308c\u3001\u8a3c\u6191\u66f8\u985e\u3082\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u898b\u3001\u901a\u5e38\u306e\u8ca9\u58f2\u53d6\u5f15\u306b\u898b\u3048\u308b\u304c\u3001\u9996\u8b00\u8005\u3067\u3042\u308b\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u306e\u884c\u304d\u8a70\u307e\u308a\u306b\u3088\u308a\u7834\u7dbb\u3059\u308b\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u767a\u899a\u3057\u305f\u591a\u304f\u306e\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u7528\u3044\u305f\u4e0d\u6b63\u4e8b\u4ef6\u306f\u3001\u4f01\u696d\u696d\u7e3e\u3092\u7dad\u6301\u30fb\u62e1\u5927\u3059\u308b\u305f\u3081\u306b\u3001\u53c8\u306f\u3001\u9996\u8b00\u8005\u304c\u6240\u5c5e\u3059\u308b\u90e8\u9580\u696d\u7e3e\u3092\u7dad\u6301\u30fb\u62e1\u5927\u3059\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u9996\u8b00\u8005\u3092\u542b\u3081\u3001\u95a2\u4e0e\u8005\u306e\u79c1\u5229\u79c1\u6b32\u306e\u305f\u3081\u306e\u4e0d\u6b63\u3067\u306f\u306a\u304f\u3001\u7d44\u7e54\u306e\u5b58\u7d9a\u30fb\u62e1\u5927\u3092\u56f3\u308b\u305f\u3081\u306e\u4e0d\u6b63\u3067\u3042\u308b\u3068\u3044\u3046\u70b9\u306b\u7279\u5fb4\u304c\u3042\u3063\u305f\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306e\u4e8b\u4f8b<\/strong><br \/>\n\uff15\u6708\uff18\u65e5\u3001\u8001\u8217\u6a5f\u68b0\u5546\u793e\u306e\u693f\u672c\u8208\u696d\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u693f\u672c\u8208\u696d\u300d\u3068\u3044\u3046\uff09\u306f\u300c<a href=\"http:\/\/www.tsubaki.co.jp\/ir\/pdf\/release\/13\/13050801.pdf\" target=\"_blank\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u5831\u544a\u66f8\u53d7\u9818\u3068\u5f53\u793e\u306e\u5bfe\u5fdc\u65b9\u91dd\u306b\u3064\u3044\u3066<\/a>\u300d\u3068\u3044\u3046\u30ea\u30ea\u30fc\u30b9\u3092\u51fa\u3057\u3001\u540c\u793e\u6771\u6d77\u5730\u533a\u306e\u55b6\u696d\u90e8\u9580\u306b\u304a\u3044\u3066\u3001\u9577\u5e74\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u542b\u3080\u4e0d\u6b63\u53d6\u5f15\u304c\u884c\u308f\u308c\u3001\u904e\u53bb\uff17\u5e74\u9593\u3067\u306f\u3001\u58f2\u4e0a\u9ad8\u7d0470\u5104\u5186\u3001\u5f53\u671f\u7d14\u5229\u76ca\u7d0415\u5104\u5186\u304c\u6e1b\u5c11\u3059\u308b\u3068\u767a\u8868\u3057\u305f\u3002<\/p>\n<p>\u5831\u544a\u66f8\u3067\u306f\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u542b\u3080\u4e0d\u6b63\u53d6\u5f15\u306e\u9996\u8b00\u8005\u3067\u3042\u308b\u90e8\u9580\u9577\u304c\u3001\u89aa\u5bc6\u3067\u3042\u3063\u305f\u53d6\u5f15\u5148\uff2b\uff25\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u884c\u3063\u305f\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u6b21\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u90e8\u9580\u9577\u306f\u3001\uff2b\uff25\u793e\u3068\u693f\u672c\u8208\u696d\u306e\u9593\u306b\u58f2\u639b\u5148\uff17\u793e\u3092\u95a2\u4e0e\u3055\u305b\u3001\uff2b\uff25\u793e\u304b\u3089\u95a2\u4e0e\u5148\uff17\u793e\u306e\u3046\u3061\u306e\u3044\u305a\u308c\u304b\u306b\u767a\u6ce8\u3055\u305b\u308b\u3002\u767a\u6ce8\u3092\u53d7\u3051\u305f\u95a2\u4e0e\u5148\uff17\u793e\u306f\u3053\u308c\u3092\u693f\u672c\u8208\u696d\u306b\u767a\u6ce8\u3001\u693f\u672c\u8208\u696d\u306f\u4ed5\u5165\u5148\uff14\u793e\u53c8\u306f\uff2b\uff25\u793e\u306b\u767a\u6ce8\u3057\u3001\u4ed5\u5165\u5148\uff14\u793e\u306f\u6700\u5f8c\u306b\uff2b\uff25\u793e\u306b\u767a\u6ce8\u3057\u3066\u3001\u8cc7\u91d1\u3092\u5faa\u74b0\u3055\u305b\u308b\u3002<\/p>\n<p><span style=\"color: #800000;\"><strong>\u3010\u8cc7\u91d1\u306e\u6d41\u308c\u3011<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-17915\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/fusei9-2.png\" alt=\"\" width=\"650\" height=\"32\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/fusei9-2.png 786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/fusei9-2-300x14.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>\u9996\u8b00\u8005\u3067\u3042\u308b\u90e8\u9580\u9577\u306f\u3001\u3053\u3046\u3057\u305f\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u542b\u3080\u4e0d\u6b63\u306a\u53d6\u5f15\u3092\u901a\u3058\u3066\u3001\u693f\u672c\u8208\u696d\u304b\u3089\uff2b\uff25\u793e\u306a\u3069\u306e\u95a2\u4e0e\u4f1a\u793e\u306b\u67b6\u7a7a\u767a\u6ce8\u3092\u884c\u3044\u3001\u3053\u308c\u3092\u73fe\u91d1\u5316\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6a2a\u9818\u3092\u7e70\u308a\u8fd4\u3057\u3001\u81ea\u3089\u306e\u904a\u8208\u8cbb\u3084\u611b\u4eba\u306e\u751f\u6d3b\u8cbb\u306b\u5145\u3066\u3066\u3044\u305f\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306e\u7834\u7dbb<\/strong><br \/>\n\u693f\u672c\u8208\u696d\u306b\u304a\u3051\u308b\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u542b\u3080\u4e0d\u6b63\u306a\u53d6\u5f15\u304c\u7834\u7dbb\u3057\u305f\u306e\u306f\u3001\u3053\u3046\u3057\u305f\u4e0d\u6b63\u306a\u53d6\u5f15\u306e\u7d50\u679c\u3001\u9996\u8b00\u8005\u3067\u3042\u308b\u90e8\u9580\u9577\u304c\u95a2\u4e0e\u3059\u308b\u53d6\u5f15\u306b\u304a\u3051\u308b\u68da\u5378\u8cc7\u7523\u6b8b\u9ad8\u304c13\u5104\u5186\u3092\u8d85\u3048\u305f\u305f\u3081\u3001\u7d4c\u7406\u90e8\u9580\u306e\u6700\u9ad8\u8cac\u4efb\u8005\u304b\u3089\u4e2d\u90e8\u5730\u533a\u306e\u55b6\u696d\u672c\u90e8\u9577\u306b\u5bfe\u3057\u3001\u53d6\u5f15\u306e\u4e2d\u6b62\u3092\u52e7\u544a\u3057\u305f\u7d50\u679c\u3001\u8cc7\u91d1\u304c\u5faa\u74b0\u3092\u6b62\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u56f0\u3063\u305f\u9996\u8b00\u8005\u3067\u3042\u308b\u90e8\u9580\u9577\u304c\u81ea\u767d\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u3002<\/p>\n<p>\u4ed6\u793e\u306e\u4e0d\u6b63\u4e8b\u4f8b\u3092\u898b\u3066\u3082\u3001\u5faa\u74b0\u3092\u7e70\u308a\u8fd4\u3059\u306b\u3064\u308c\u3066\u3001\u95a2\u4e0e\u4f1a\u793e\u304c\u305d\u308c\u305e\u308c\u306b\u5f97\u308b\u30de\u30fc\u30b8\u30f3\u306e\u5206\u3060\u3051\u53d6\u5f15\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u304b\u3056\u308b\u3092\u5f97\u305a\u3001\u305d\u306e\u5206\u3001\u8cc7\u91d1\u7e70\u308a\u304c\u82e6\u3057\u304f\u306a\u3063\u3066\u3044\u304f\u3002\u305d\u306e\u305f\u3081\u3001\u9996\u8b00\u8005\u306f\u3001\u65b0\u305f\u306a\u8cc7\u91d1\u63d0\u4f9b\u8005\uff08\u53c2\u52a0\u793e\uff09\u3092\u95a2\u4e0e\u3055\u305b\u3001\u53c8\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u793e\u306a\u3069\u304b\u3089\u8cc7\u91d1\u63d0\u4f9b\u3092\u5f97\u308b\u306a\u3069\u3057\u3066\u3001\u53d6\u5f15\u7d99\u7d9a\u3092\u6a21\u7d22\u3059\u308b\u306e\u3060\u304c\u3001\u3082\u3068\u3082\u3068\u5b9f\u4f53\u306e\u306a\u3044\u53d6\u5f15\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u7834\u7dbb\u304c\u4e0d\u53ef\u907f\u3067\u3042\u308b\u3053\u3068\u306f\u3044\u3046\u307e\u3067\u3082\u306a\u3044\u3002<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/strong><br \/>\n\u682a\u5f0f\u4f1a\u793e\u30a2\u30a4\u30fb\u30a8\u30c3\u30af\u30b9\u30fb\u30a2\u30a4\uff08\u5e73\u621019\u5e74\uff11\u6708\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u7533\u7acb\u3066\uff09\u3001\u30cb\u30a4\u30a6\u30b9\u30b3\u30fc\u682a\u5f0f\u4f1a\u793e\uff08\u5e73\u621020\u5e74\uff14\u6708\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u7533\u7acb\u3066\uff09\u306a\u3069\u3001\u5e02\u5834\u304b\u3089\u306f\u512a\u826f\u4f01\u696d\u3068\u307f\u3089\u308c\u3066\u304d\u305f\u4f01\u696d\u304c\u3001\u7a81\u7136\u3001\u7d4c\u55b6\u7834\u7dbb\u306b\u8ffd\u3044\u8fbc\u307e\u308c\u305f\u969b\u306b\u3088\u304f\u8a00\u308f\u308c\u305f\u3053\u3068\u3067\u3042\u308b\u304c\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u308b\u3046\u3061\u306f\u3001\u58f2\u4e0a\u9ad8\u3084\u5229\u76ca\u306e\u4f38\u9577\u3068\u3001\u58f2\u639b\u50b5\u6a29\u3001\u68da\u5378\u8cc7\u7523\u3068\u3044\u3063\u305f\u52d8\u5b9a\u79d1\u76ee\u6b8b\u9ad8\u306e\u5897\u52a0\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u5206\u6790\u3059\u308b\u3060\u3051\u3067\u306f\u9055\u548c\u611f\u3092\u6301\u3064\u3053\u3068\u306f\u96e3\u3057\u3044\u3002\u307e\u305f\u3001\u50b5\u6a29\u50b5\u52d9\u306e\u6c7a\u6e08\u304c\u4ed6\u306e\u53d6\u5f15\u540c\u69d8\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u52d5\u304d\u306b\u3082\u4e0d\u5be9\u306a\u70b9\u304c\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u4e0a\u306b\u4e0d\u5be9\u70b9\u304c\u8868\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u8a3c\u6191\u66f8\u985e\u304c\u3059\u3079\u3066\u6574\u5099\u3055\u308c\u3066\u304a\u308a\u3001\u307e\u305f\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306b\u95a2\u4e0e\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306e\u4e2d\u306b\u306f\u4e0a\u5834\u4f01\u696d\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u591a\u3044\u305f\u3081\u3001\u4f1a\u8a08\u76e3\u67fb\u3067\u3082\u306a\u304b\u306a\u304b\u767a\u898b\u3055\u308c\u306a\u3044\u3002<\/p>\n<p><strong>\uff08\uff15\uff09\u3000\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308b\u767a\u898b<\/strong><br \/>\n\u67b6\u7a7a\u58f2\u4e0a\u306e\u8a08\u4e0a\u306b\u3088\u308b\u7c89\u98fe\u304c\u7a0e\u52d9\u8abf\u67fb\u3067\u4e89\u70b9\u306b\u306a\u308a\u3065\u3089\u3044\u306e\u3068\u540c\u69d8\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u304d\u3063\u304b\u3051\u306b\u767a\u899a\u3057\u305f\u3068\u3044\u3046\u4e8b\u4f8b\u306f\u5c11\u306a\u3044\u3002\u3053\u308c\u306f\u3001\u67b6\u7a7a\u58f2\u4e0a\u306e\u8a08\u4e0a\u306b\u3088\u308b\u7c89\u98fe\u540c\u69d8\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u898b\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u304c\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3064\u306a\u304c\u3089\u306a\u3044\u3053\u3068\u304c\u3001\u3042\u3048\u3066\u7c89\u98fe\u306b\u76ee\u3092\u3064\u3076\u308b\u3001\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u9577\u671f\u9593\u7d9a\u3051\u308b\u3053\u3068\u306f\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u70b9\u304b\u3089\u975e\u5e38\u306b\u96e3\u3057\u3044\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u3053\u308d\u306b\u306f\u3059\u3067\u306b\u7834\u7dbb\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u8abf\u67fb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3068\u4e0d\u6b63\u306e\u5b9f\u884c\u6642\u671f\u3068\u304c\u4e00\u81f4\u3057\u3065\u3089\u3044\u3053\u3068\u306b\u3082\u57fa\u56e0\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<h3 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h3>\n<p>\u672c\u9023\u8f09\u306e\u6700\u7d42\u56de\u3068\u306a\u308b\u6b21\u56de\u306f\u3001\u68da\u5378\u8cc7\u7523\u306e\u904e\u5927\uff08\u67b6\u7a7a\uff09\u8a08\u4e0a\u3084\u67b6\u7a7a\u58f2\u4e0a\u3001\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3068\u3044\u3063\u305f\u7c89\u98fe\u6c7a\u7b97\u306b\u3088\u308b\u4e0d\u6b63\u3092\u9632\u6b62\u3057\u3001\u53c8\u306f\u767a\u898b\u3059\u308b\u305f\u3081\u306e\u624b\u6cd5\u3068\u518d\u767a\u9632\u6b62\u7b56\u306b\u3064\u3044\u3066\u3001\u691c\u8a0e\u3092\u9032\u3081\u305f\u3044\u3002<\/p>\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>\u300c\u4f01\u696d\u4e0d\u6b63\u3068\u7a0e\u52d9\u8abf\u67fb\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\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    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