{"id":194687,"date":"2020-02-13T10:12:46","date_gmt":"2020-02-13T01:12:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=194687"},"modified":"2020-02-12T19:35:29","modified_gmt":"2020-02-12T10:35:29","slug":"internal-control-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-29\/","title":{"rendered":"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c10\u56de\u3011\u300c\u8a18\u8f09\u4f8b\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u300d\u306e\u4f5c\u6210\u65b9\u6cd5\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\u7b2c10\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8a18\u8f09\u4f8b\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u300d\u306e\u4f5c\u6210\u65b9\u6cd5\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><a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u5185\u90e8\u7d71\u5236\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3068\u305d\u306e\u624b\u9806\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-28\/\" target=\"_blank\">\u524d\u56de<\/a>\u307e\u3067\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u304b\u3092\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3092\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3057\u3001\u6709\u52b9\u6027\u306f\u3069\u3046\u3060\u3063\u305f\u304b\u3068\u3044\u3046\u7d50\u679c\u306f\u3001\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u300d\u3068\u3044\u3046\u5831\u544a\u66f8\u3067\u7b2c\u4e09\u8005\u306b\u516c\u8868\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3069\u308c\u3060\u3051\u6642\u9593\u3092\u304b\u3051\u3066\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u3053\u306e\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u8aa4\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u3059\u3079\u3066\u304c\u6c34\u306e\u6ce1\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u9023\u8f09\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3001\u8a18\u8f09\u6587\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u7b49\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u8a18\u8f09\u9805\u76ee<\/strong><\/h4>\n<p>\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u57fa\u6e96\u30fb\u5b9f\u65bd\u57fa\u6e96\u306b\u304a\u3044\u3066\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u4e8b\u9805\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u6574\u5099\u53ca\u3073\u904b\u7528\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u8a55\u4fa1\u306e\u7bc4\u56f2\u3001\u8a55\u4fa1\u6642\u70b9\u53ca\u3073\u8a55\u4fa1\u624b\u7d9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u8a55\u4fa1\u7d50\u679c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u4ed8\u8a18\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u7279\u8a18\u4e8b\u9805<\/p>\n<\/div>\n\u4e0a\u8a18<span style=\"color: #333399;\">\u2460<\/span>\uff5e<span style=\"color: #333399;\">\u2464<\/span>\u306b\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u8a18\u8f09\u3059\u308b\u304b\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u300c\u5b9f\u969b\u306b\u3069\u306e\u7a0b\u5ea6\u307e\u3067\u8a73\u7d30\u306b\u66f8\u304f\u3079\u304d\u304b\u304c\u5206\u304b\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u58f0\u3092\u53d7\u3051\u3066\u3001\u91d1\u878d\u5e81\u304c\u516c\u8868\u3057\u305f\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u554f102\u304b\u3089\u554f107\u306b\u304b\u3051\u3066\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf\" target=\"_blank\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621023\u5e74\uff13\u670831\u65e5\u6539\u8a02\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u5b9f\u52d9\u4e0a\u306f\u3053\u306e\u8a18\u8f09\u4f8b\u3092\u30d9\u30fc\u30b9\u306b\u3001\u5fc5\u8981\u306a\u7b87\u6240\u3092\u5404\u793e\u306e\u5b9f\u60c5\u306b\u5fdc\u3058\u3066\u4fee\u6b63\u3057\u3066\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5404\u8a18\u8f09\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u91d1\u878d\u5e81\u304b\u3089\u793a\u3055\u308c\u3066\u3044\u308b\u8a18\u8f09\u4f8b\u3082\u3042\u308f\u305b\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6574\u5099\u53ca\u3073\u904b\u7528\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u308b\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a18\u8f09\u9805\u76ee\u3009<\/strong><\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u8ca1\u52d9\u5831\u544a\u53ca\u3073\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u8cac\u4efb\u3092\u6709\u3059\u308b\u8005\u306e\u6c0f\u540d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u7d4c\u55b6\u8005\u304c\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u53ca\u3073\u904b\u7528\u306e\u8cac\u4efb\u3092\u6709\u3057\u3066\u3044\u308b\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3092\u6574\u5099\u53ca\u3073\u904b\u7528\u3059\u308b\u969b\u306b\u6e96\u62e0\u3057\u305f\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u5185\u90e8\u7d71\u5236\u306e\u67a0\u7d44\u307f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5185\u90e8\u7d71\u5236\u306e\u56fa\u6709\u306e\u9650\u754c<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a18\u8f09\u4f8b\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff11\u3010\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u57fa\u672c\u7684\u67a0\u7d44\u307f\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u00d7\u00d7\u00d7\u00d7\u53ca\u3073\u53d6\u7de0\u5f79\u526f\u793e\u9577\u00d7\u00d7\u00d7\u00d7\u306f\u3001\u5f53\u793e\u306e\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u53ca\u3073\u904b\u7528\u306b\u8cac\u4efb\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u306e\u516c\u8868\u3057\u305f\u300c\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\u8a2d\u5b9a\u306b\u3064\u3044\u3066\uff08\u610f\u898b\u66f8\uff09\u300d\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u5185\u90e8\u7d71\u5236\u306e\u57fa\u672c\u7684\u67a0\u7d44\u307f\u306b\u6e96\u62e0\u3057\u3066\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3092\u6574\u5099\u53ca\u3073\u904b\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u306a\u304a\u3001\u5185\u90e8\u7d71\u5236\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u5404\u57fa\u672c\u7684\u8981\u7d20\u304c\u6709\u6a5f\u7684\u306b\u7d50\u3073\u3064\u304d\u3001\u4e00\u4f53\u3068\u306a\u3063\u3066\u6a5f\u80fd\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u76ee\u7684\u3092\u5408\u7406\u7684\u306a\u7bc4\u56f2\u3067\u9054\u6210\u3057\u3088\u3046\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u3088\u308a\u8ca1\u52d9\u5831\u544a\u306e\u865a\u507d\u306e\u8a18\u8f09\u3092\u5b8c\u5168\u306b\u306f\u9632\u6b62\u53c8\u306f\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf\" target=\"_blank\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u306e<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf#page=78\" target=\"_blank\">\u554f103\u306e\u7b54<\/a>\u3088\u308a\u5f15\u7528\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4f5c\u6210\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u5192\u982d\u306e\u300c\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u00d7\u00d7\u00d7\u00d7\u53ca\u3073\u53d6\u7de0\u5f79\u526f\u793e\u9577\u00d7\u00d7\u00d7\u00d7\u300d\u306f\u3001\u793e\u9577\u3068\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005\u3092\u6307\u3057\u3066\u304a\u308a\u3001\u6700\u9ad8\u8ca1\u52d9\u8cac\u4efb\u8005\u3092\u7f6e\u3044\u3066\u3044\u306a\u3044\u4f01\u696d\u3067\u306f\u300c\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u00d7\u00d7\u00d7\u00d7\u300d\u306e\u307f\u8a18\u8f09\u3059\u308b\u306a\u3069\u3001\u5b9f\u60c5\u306b\u5fdc\u3058\u3066\u5909\u66f4\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8a55\u4fa1\u306e\u7bc4\u56f2\u3001\u8a55\u4fa1\u6642\u70b9\u53ca\u3073\u8a55\u4fa1\u624b\u7d9a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u308b\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a18\u8f09\u9805\u76ee\u3009<\/strong><\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306e\u7bc4\u56f2\uff08\u7bc4\u56f2\u306e\u6c7a\u5b9a\u65b9\u6cd5\u53ca\u3073\u6839\u62e0\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u304c\u884c\u308f\u308c\u305f\u6642\u70b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u624b\u7d9a\u306e\u6982\u8981<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a18\u8f09\u4f8b\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff12\u3010\u8a55\u4fa1\u306e\u7bc4\u56f2\u3001\u57fa\u6e96\u65e5\u53ca\u3073\u8a55\u4fa1\u624b\u7d9a\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306f\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u3067\u3042\u308b\u5e73\u62102\u00d7\u5e74\uff13\u670831\u65e5\u3092\u57fa\u6e96\u65e5\u3068\u3057\u3066\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u672c\u8a55\u4fa1\u306b\u304a\u3044\u3066\u306f\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u306e\u8ca1\u52d9\u5831\u544a\u5168\u4f53\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5185\u90e8\u7d71\u5236\uff08\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\uff09\u306e\u8a55\u4fa1\u3092\u884c\u3063\u305f\u4e0a\u3067\u3001\u305d\u306e\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3066\u3001\u8a55\u4fa1\u5bfe\u8c61\u3068\u3059\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u9078\u5b9a\u3057\u3066\u3044\u308b\u3002\u5f53\u8a72\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u306f\u3001\u9078\u5b9a\u3055\u308c\u305f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u5206\u6790\u3057\u305f\u4e0a\u3067\u3001\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u7d71\u5236\u4e0a\u306e\u8981\u70b9\u3092\u8b58\u5225\u3057\u3001\u5f53\u8a72\u7d71\u5236\u4e0a\u306e\u8981\u70b9\u306b\u3064\u3044\u3066\u6574\u5099\u53ca\u3073\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u306b\u95a2\u3059\u308b\u8a55\u4fa1\u3092\u884c\u3063\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306e\u7bc4\u56f2\u306f\u3001\u4f1a\u793e\u4e26\u3073\u306b\u9023\u7d50\u5b50\u4f1a\u793e\u53ca\u3073\u6301\u5206\u6cd5\u9069\u7528\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306e\u91cd\u8981\u6027\u306e\u89b3\u70b9\u304b\u3089\u5fc5\u8981\u306a\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3057\u305f\u3002\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306e\u91cd\u8981\u6027\u306f\u3001\u91d1\u984d\u7684\u53ca\u3073\u8cea\u7684\u5f71\u97ff\u306e\u91cd\u8981\u6027\u3092\u8003\u616e\u3057\u3066\u6c7a\u5b9a\u3057\u3066\u304a\u308a\u3001\u4f1a\u793e\u53ca\u3073\u9023\u7d50\u5b50\u4f1a\u793e\u00d7\u793e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u884c\u3063\u305f\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\u3092\u5408\u7406\u7684\u306b\u6c7a\u5b9a\u3057\u305f\u3002\u306a\u304a\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u00d7\u793e\u53ca\u3073\u6301\u5206\u6cd5\u9069\u7528\u95a2\u9023\u4f1a\u793e\u00d7\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u984d\u7684\u53ca\u3073\u8cea\u7684\u91cd\u8981\u6027\u306e\u89b3\u70b9\u304b\u3089\u50c5\u5c11\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\u306b\u542b\u3081\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u4e8b\u696d\u62e0\u70b9\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\uff08\u9023\u7d50\u4f1a\u793e\u9593\u53d6\u5f15\u6d88\u53bb\u5f8c\uff09\u306e\u91d1\u984d\u304c\u9ad8\u3044\u62e0\u70b9\u304b\u3089\u5408\u7b97\u3057\u3066\u3044\u304d\u3001\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u9023\u7d50\u58f2\u4e0a\u9ad8\u306e\u6982\u306d\uff12\uff0f\uff13\u306b\u9054\u3057\u3066\u3044\u308b\uff15\u4e8b\u696d\u62e0\u70b9\u3092\u300c\u91cd\u8981\u306a\u4e8b\u696d\u62e0\u70b9\u300d\u3068\u3057\u305f\u3002<span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u9078\u5b9a\u3057\u305f\u91cd\u8981\u306a\u4e8b\u696d\u62e0\u70b9\u306b\u304a\u3044\u3066\u306f\u3001\u4f01\u696d\u306e\u4e8b\u696d\u76ee\u7684\u306b\u5927\u304d\u304f\u95a2\u308f\u308b\u52d8\u5b9a\u79d1\u76ee\u3068\u3057\u3066\u58f2\u4e0a\u9ad8\u3001\u58f2\u639b\u91d1\u53ca\u3073\u68da\u5378\u8cc7\u7523\u306b\u81f3\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u9078\u5b9a\u3057\u305f\u91cd\u8981\u306a\u4e8b\u696d\u62e0\u70b9\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u308c\u4ee5\u5916\u306e\u4e8b\u696d\u62e0\u70b9\u3092\u3082\u542b\u3081\u305f\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001\u91cd\u8981\u306a\u865a\u507d\u8a18\u8f09\u306e\u767a\u751f\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u898b\u7a4d\u308a\u3084\u4e88\u6e2c\u3092\u4f34\u3046\u91cd\u8981\u306a\u52d8\u5b9a\u79d1\u76ee\u306b\u4fc2\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3084\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u4e8b\u696d\u53c8\u306f\u696d\u52d9\u306b\u4fc2\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u8ca1\u52d9\u5831\u544a\u3078\u306e\u5f71\u97ff\u3092\u52d8\u6848\u3057\u3066\u91cd\u8981\u6027\u306e\u5927\u304d\u3044\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u5bfe\u8c61\u306b\u8ffd\u52a0\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf\" target=\"_blank\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u306e<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf#page=79\" target=\"_blank\">\u554f104\u306e\u7b54<\/a>\u3088\u308a\u5f15\u7528\u3002\u8d64\u5b57\u306f\u7b46\u8005\u52a0\u7b46\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4f5c\u6210\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u8a55\u4fa1\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306f\u3001\u5404\u4f01\u696d\u306e\u5b9f\u60c5\u306b\u3088\u3063\u3066\u8a18\u8f09\u4f8b\u306e\u307e\u307e\u3060\u3068\u5185\u5bb9\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u60c5\u5831\u3092\u88dc\u8db3\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u306b\u3001\u8a55\u4fa1\u5bfe\u8c61\u3068\u3057\u305f\u4e8b\u696d\u62e0\u70b9\u306b\u3064\u3044\u3066\u3001\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306a\u3069\u3092\u63a1\u7528\u3057\u3066\u4e00\u90e8\u306e\u4e8b\u696d\u62e0\u70b9\u3092\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u8a55\u4fa1\u5bfe\u8c61\u3068\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u7b87\u6240\u306b\u305d\u306e\u65e8\u3068\u305d\u306e\u7406\u7531\u3092\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u8a55\u4fa1\u5bfe\u8c61\u3068\u3057\u3066\u3044\u306a\u3044\u4e8b\u696d\u62e0\u70b9\u306e\u6570\u3068\u3068\u3082\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u58f2\u4e0a\u9ad8\u3001\u58f2\u639b\u91d1\u53ca\u3073\u68da\u5378\u8cc7\u7523\u306b\u81f3\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u4ee5\u5916\u306e\u500b\u5225\u306b\u8a55\u4fa1\u5bfe\u8c61\u306b\u8ffd\u52a0\u3057\u305f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u306b\u8a55\u4fa1\u5bfe\u8c61\u306b\u8ffd\u52a0\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3092\u3069\u306e\u3088\u3046\u306b\u9078\u5b9a\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3063\u305f\u65b9\u91dd\u3092\u8a18\u8f09\u3059\u308c\u3070\u8db3\u308a\u3001\u5fc5\u305a\u3057\u3082\u500b\u3005\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u540d\u79f0\u307e\u3067\u306f\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u8a55\u4fa1\u7d50\u679c<\/strong><\/h4>\n<p>\u8a55\u4fa1\u7d50\u679c\u306b\u306f\u3001\u6587\u5b57\u901a\u308a\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a55\u4fa1\u7d50\u679c\u306b\u3088\u3063\u3066\u5f53\u7136\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u3082\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u5b9f\u52d9\u7684\u306b\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u6b21\u306e\uff12\u3064\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u8a18\u8f09\u9805\u76ee\u3068\u305d\u306e\u8a18\u8f09\u4f8b\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\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:#666699;\">\n\t\t<ul>\n<li>\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/li>\n<li>\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c\u3001\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u304c\u3042\u308a\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u306a\u3044\u3068\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u3042\u308b\u3068\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u308b\u4e8b\u9805<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a18\u8f09\u9805\u76ee\u3009<\/strong><\/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:#b22222;\">\n\t\t<p>\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u3042\u308b\u65e8<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a18\u8f09\u4f8b\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff13\u3010\u8a55\u4fa1\u7d50\u679c\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4e0a\u8a18\u306e\u8a55\u4fa1\u306e\u7d50\u679c\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5f53\u793e\u306e\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf\" target=\"_blank\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u306e<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf#page=83\" target=\"_blank\">\u554f105\uff08\uff11\uff09\u2460\u306e\u7b54<\/a>\u3088\u308a\u5f15\u7528\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4f5c\u6210\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/h4>\n<p>\u671f\u672b\u65e5\u6642\u70b9\u306e\u5185\u90e8\u7d71\u5236\u304c\u6709\u52b9\u3068\u8a55\u4fa1\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u8a18\u8f09\u4f8b\u306e\u3088\u3046\u306b\u3001\u305d\u306e\u65e8\u3060\u3051\u3092\u30b7\u30f3\u30d7\u30eb\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u904e\u5e74\u5ea6\u306e\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u767a\u899a\u3057\u3001\u3044\u3063\u305f\u3093\u671f\u4e2d\u306b\u304a\u3044\u3066\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u304c\u8a8d\u3081\u3089\u308c\u305f\u3082\u306e\u306e\u3001\u305d\u308c\u304c\u671f\u672b\u65e5\u307e\u3067\u306b\u662f\u6b63\u3055\u308c\u3001\u7d50\u679c\u7684\u306b\u671f\u672b\u65e5\u6642\u70b9\u306e\u5185\u90e8\u7d71\u5236\u304c\u6709\u52b9\u3068\u8a55\u4fa1\u3055\u308c\u305f\u5834\u5408\u306a\u3069\u3067\u306f\u3001\u3053\u306e\u8a55\u4fa1\u7d50\u679c\u306e\u7b87\u6240\u306f\u8a18\u8f09\u4f8b\u306e\u3088\u3046\u306b\u30b7\u30f3\u30d7\u30eb\u306b\u7d50\u679c\u306e\u307f\u8a18\u8f09\u3057\u3001\u7279\u8a18\u4e8b\u9805\u306e\u7b87\u6240\u3067\u305d\u306e\u65e8\u3092\u88dc\u8db3\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u305f\u7d50\u679c\u3001\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u304c\u3042\u308a\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u306a\u3044\u3068\u8a55\u4fa1\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u308b\u4e8b\u9805<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a18\u8f09\u9805\u76ee\u3009<\/strong><\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u304c\u3042\u308a\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u306a\u3044\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u305d\u306e\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u4e0d\u5099\u304c\u662f\u6b63\u3055\u308c\u306a\u3044\u7406\u7531<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8a18\u8f09\u4f8b\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff13\u3010\u8a55\u4fa1\u7d50\u679c\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">\u4e0b\u8a18\u306b\u8a18\u8f09\u3057\u305f\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u5f53\u793e\u306e\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center; margin-bottom: 20px;\">\u8a18<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5f53\u793e\u306f\u3001\u00d7\u00d7\u4e8b\u696d\u90e8\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u3068\u306e\u9593\u306b\u7269\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u8907\u5408\u5951\u7d04\u3092\u500b\u5225\u306b\u7de0\u7d50\u3057\u3066\u3044\u308b\u304c\u3001\u9069\u6b63\u306a\u53ce\u76ca\u8a08\u4e0a\u306b\u5fc5\u8981\u306a\u5951\u7d04\u5185\u5bb9\u306e\u691c\u8a0e\u53ca\u3073\u627f\u8a8d\u624b\u7d9a\u306e\u904b\u7528\u304c\u4e0d\u5341\u5206\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u5f53\u671f\u306e\u58f2\u4e0a\u9ad8\u53ca\u3073\u524d\u53d7\u53ce\u76ca\u306b\u3064\u3044\u3066\u91cd\u8981\u306a\u4fee\u6b63\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u307e\u3067\u306b\u662f\u6b63\u3055\u308c\u306a\u304b\u3063\u305f\u7406\u7531\u306f\u3001\u00d7\u00d7\u4e8b\u696d\u90e8\u3092\u59cb\u3081\u3068\u3059\u308b\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u3064\u3044\u3066\u3001\u4e0a\u8a18\u8907\u5408\u5951\u7d04\u306b\u4fc2\u308b\u5f53\u793e\u306e\u30d3\u30b8\u30cd\u30b9\u53ca\u3073\u7d4c\u7406\u4e26\u3073\u306b\u8ca1\u52d9\u306e\u77e5\u8b58\u30fb\u7d4c\u9a13\u3092\u6709\u3057\u305f\u8005\u3092\u5f53\u8a72\u691c\u8a0e\u53ca\u3073\u627f\u8a8d\u624b\u7d9a\u306b\u5f93\u4e8b\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4e00\u65b9\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u53ca\u3073\u904b\u7528\u306e\u91cd\u8981\u6027\u306f\u8a8d\u8b58\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306e\u4eba\u54e1\u306e\u5236\u7d04\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u74b0\u5883\u3092\u6574\u5099\u3057\u3001\u5916\u90e8\u5c02\u9580\u5bb6\u7b49\u306e\u6d3b\u7528\u3082\u542b\u3081\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u5207\u306a\u5185\u90e8\u7d71\u5236\u3092\u6574\u5099\u30fb\u904b\u7528\u3059\u308b\u65b9\u91dd\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf\" target=\"_blank\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u306e<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/13a.pdf#page=84\" target=\"_blank\">\u554f105\uff08\uff12\uff09\u2460\u306e\u7b54<\/a>\u3088\u308a\u5f15\u7528\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4f5c\u6210\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/h4>\n<p>\u671f\u672b\u65e5\u6642\u70b9\u306b\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u3001\u671f\u672b\u65e5\u5f8c\u304b\u3089\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u4e0d\u5099\u306e\u6539\u5584\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001\u3053\u306e\u8aac\u660e\u306b\u7d9a\u304f\u4ed8\u8a18\u4e8b\u9805\u306e\u8a18\u8f09\uff08\u8a73\u3057\u304f\u306f\u300c<strong>\uff15\u3000\u4ed8\u8a18\u4e8b\u9805<\/strong>\u300d\u53c2\u7167\uff09\u304c\u6b21\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/kakunin-j-sox10-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-194709\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/kakunin-j-sox10-1.png\" alt=\"\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u307e\u3067\u306e\u4e0d\u5099\u306e\u6539\u5584\u72b6\u6cc1 \u5b8c\u4e86 \u672a\u4e86 \u8a55\u4fa1\u7d50\u679c \u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u304c\u3042\u308a\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709 \u52b9\u3067\u306a\u3044\u65e8\u4e26\u3073\u306b\u305d\u306e\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u306e\u5185\u5bb9\u53ca\u3073\u305d\u308c \u304c\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u307e\u3067\u306b\u662f\u6b63\u3055\u308c\u306a\u304b\u3063\u305f\u7406\u7531\u3092 \u8a18\u8f09\u3002 \u4ed8\u8a18\u4e8b\u9805 \u662f\u6b63\u63aa\u7f6e\u306e\u6982\u8981\u3001\u5185\u90e8\u7d71\u5236\u5831 \u544a\u66f8\u63d0\u51fa\u65e5\u6642\u70b9\u3067\u5185\u90e8\u7d71\u5236\u304c \u6709\u52b9\u3067\u3042\u308b\u65e8\u3092 \u8a18\u8f09\u3002 \u662f\u6b63\u63aa\u7f6e\u306e\u6982\u8981\u306a\u3069\u3092 \u8a18\u8f09\u3002 \u53c8\u306f \u8a72\u5f53\u4e8b\u9805\u304c\u306a\u3044\u65e8\u3092 \u8a18\u8f09\u3002\" width=\"550\" height=\"196\" \/><\/a><\/p>\n<p>\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u307e\u3067\u306b\u662f\u6b63\u63aa\u7f6e\u304c\u5b9f\u65bd\u3055\u308c\u3066\u4e0d\u5099\u304c\u6539\u5584\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u8a55\u4fa1\u7d50\u679c\u306b\u306f<span style=\"border-bottom: 3px double #b22222; color: #b22222;\">\u671f\u672b\u65e5\u6642\u70b9\u306e\u5185\u90e8\u7d71\u5236\u304c\u6709\u52b9\u3067\u306a\u3044<\/span>\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\u304c\u3001\u4ed8\u8a18\u4e8b\u9805\u306b<span style=\"border-bottom: 3px double #b22222; color: #b22222;\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u6642\u70b9\u306e\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u3042\u308b<\/span>\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u307e\u3067\u306b\u4e0d\u5099\u304c\u6539\u5584\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u662f\u6b63\u63aa\u7f6e\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u3066\u73fe\u5728\u306e\u53d6\u7d44\u307f\u72b6\u6cc1\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u3001\u8a72\u5f53\u4e8b\u9805\u304c\u306a\u3044\u65e8\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4ed8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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3px;\">\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u5f8c\u3001\u30a2\u30b8\u30a2\u5730\u57df\u306b\u304a\u3051\u308b\u8ca9\u58f2\u5f37\u5316\u7b56\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u00d7\u793e\u3092\u8cb7\u53ce\u3057\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u3068\u3057\u305f\u3002\u3053\u306e\u8cb7\u53ce\u306f\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u5f53\u793e\u306e\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\uff08\uff42\uff09<\/span>\u3000\u671f\u672b\u65e5\u5f8c\u306b\u5b9f\u65bd\u3057\u305f\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u306b\u5bfe\u3059\u308b\u662f\u6b63\u63aa\u7f6e\u7b49\u306e\u8a18\u8f09\u4f8b<\/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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff14\u3010\u4ed8\u8a18\u4e8b\u9805\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u8a55\u4fa1\u7d50\u679c\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306b\u8a18\u8f09\u3055\u308c\u305f\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u5f8c\u3001\u30ea\u30fc\u30b9\u4e8b\u696d\u90e8\u306b\u55b6\u696d\u62c5\u5f53\u53d6\u7de0\u5f79\u76f4\u8f44\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u3092\u8a2d\u7f6e\u3057\u305f\u3002\u540c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u30c1\u30fc\u30e0\u4e3b\u5c0e\u3067\u3001\u30ea\u30fc\u30b9\u4e8b\u696d\u90e8\u306b\u304a\u3044\u3066\u5951\u7d04\u5185\u5bb9\u306e\u691c\u8a0e\u53ca\u3073\u627f\u8a8d\u624b\u7d9a\u306b\u4fc2\u308b\u65b0\u305f\u306a\u696d\u52d9\u30d5\u30ed\u30fc\u3092\u6574\u5099\u53ca\u3073\u904b\u7528\u3057\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u307e\u3067\u306b\u5f53\u8a72\u662f\u6b63\u5f8c\u306e\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u53ca\u3073\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u3092\u884c\u3063\u305f\u3002\u8a55\u4fa1\u306e\u7d50\u679c\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u306b\u304a\u3044\u3066\u3001\u30ea\u30fc\u30b9\u4e8b\u696d\u90e8\u306b\u304a\u3051\u308b\u9069\u6b63\u306a\u53ce\u76ca\u8a08\u4e0a\u306b\u5fc5\u8981\u306a\u5951\u7d04\u5185\u5bb9\u306e\u691c\u8a0e\u53ca\u3073\u627f\u8a8d\u624b\u7d9a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u7279\u8a18\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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#008281;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u304c\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u8a18\u8f09\u9805\u76ee\u3068\u8a18\u8f09\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u91d1\u878d\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u8a18\u8f09\u4f8b\u3092\u30d9\u30fc\u30b9\u306b\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u30a2\u30ec\u30f3\u30b8\u3059\u308b\u3053\u3068\u3067\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u4e00\u822c\u7684\u306a\u6d41\u308c\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#fcf9ce;color:#000000;border-color:#f7eb98;\">\n\t\t<h4 style=\"text-align: center;\"><strong><span style=\"color: #baf8c1;\">\u25c6<\/span>\u3000<span style=\"color: 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toggle_\">\n\u516810\u56de\u306b\u308f\u305f\u3063\u3066\u9023\u8f09\u3057\u3066\u304d\u305f\u300c\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u300d\u306f\u3001\u4eca\u56de\u3067\u5b8c\u7d50\u3067\u3059\u3002\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3001\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>J-SOX\u3068\u3044\u3046\u5236\u5ea6\u306f\u3001\u305d\u3082\u305d\u3082\u306e\u5185\u90e8\u7d71\u5236\u304c\u300c\u5341\u4eba\u5341\u8272\u300d\u306a\u3089\u306c\u300c\u5341\u793e\u5341\u8272\u300d\u3067\u3001\u307e\u3063\u305f\u304f\u540c\u3058\u5185\u90e8\u7d71\u5236\u306f\u306a\u3044\u3068\u8a00\u3063\u3066\u3082\u3088\u3044\u304f\u3089\u3044\u30d0\u30e9\u30a8\u30c6\u30a3\u306b\u5bcc\u3093\u3067\u3044\u308b\u305f\u3081\u3001\u4e00\u5f8b\u306b\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u3053\u3068\u306f\u96e3\u3057\u304f\u3001\u3069\u3046\u3057\u3066\u3082\u57fa\u6e96\u306e\u5185\u5bb9\u3082\u62bd\u8c61\u7684\u306b\u306a\u3089\u3056\u308b\u3092\u5f97\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5b9f\u969b\u306e\u57fa\u6e96\u3092\u8aad\u3093\u3067\u3082\u30b5\u30c3\u30d1\u30ea\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u65b9\u3082\u591a\u304b\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u9023\u8f09\u3067\u306f\u3001\u57fa\u6e96\u3092\u8aad\u3080\u524d\u306e\u524d\u6bb5\u968e\u3068\u3057\u3066\u3001\u307e\u305a\u306f\u5236\u5ea6\u306e\u6982\u8981\u3092\u3056\u3063\u304f\u308a\u3068\u62bc\u3055\u3048\u3066\u3082\u3089\u3046\u3079\u304f\u3001\u5177\u4f53\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3066\u308b\u3088\u3046\u306b\u3001\u3067\u304d\u308b\u3060\u3051\u565b\u307f\u7815\u3044\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u3092\u610f\u8b58\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u306e\u9023\u8f09\u306b\u3088\u3063\u3066\u3001\u5b9f\u969b\u306e\u57fa\u6e96\u3078\u306e\u62b5\u6297\u611f\u3092\u5c11\u3057\u3067\u3082\u306a\u304f\u3057\u3001\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u5b9f\u52d9\u306b\u660e\u308b\u304f\u306a\u3063\u3066\u3082\u3089\u3048\u308c\u3070\u4f55\u3088\u308a\u3067\u3059\u3002\n<\/div>\n<\/div>\n<\/div>\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<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/22\/sonota\/20110331-11.html\" target=\"_blank\">\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u6539\u8a02\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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>\u524d\u56de\u307e\u3067\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u304b\u3092\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3092\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3057\u3001\u6709\u52b9\u6027\u306f\u3069\u3046\u3060\u3063\u305f\u304b\u3068\u3044\u3046\u7d50\u679c\u306f\u3001\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u300d\u3068\u3044\u3046\u5831\u544a\u66f8\u3067\u7b2c\u4e09\u8005\u306b\u516c\u8868\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3069\u308c\u3060\u3051\u6642\u9593\u3092\u304b\u3051\u3066\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u3053\u306e\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3092\u8aa4\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u3059\u3079\u3066\u304c\u6c34\u306e\u6ce1\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3001\u8a18\u8f09\u6587\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u7b49\u3092\u8aac\u660e\u3057\u307e\u3059\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":[178,278,236,167,182,290],"tags":[654,333,316],"backnumber":[2032],"series":[821],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 07:02:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/194687"}],"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=194687"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/194687\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=194687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=194687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=194687"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=194687"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=194687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}