{"id":197177,"date":"2020-03-12T10:12:09","date_gmt":"2020-03-12T01:12:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=197177"},"modified":"2020-04-08T16:03:20","modified_gmt":"2020-04-08T07:03:20","slug":"financial-accounting-article-55","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-55\/","title":{"rendered":"2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2162\u3000\u4f1a\u793e\u6cd5\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u300c\u6574\u5099\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c\u30012019\u5e7412\u6708\uff14\u65e5\u306b\u6210\u7acb\u3057\u3001\u540c\u5e7412\u670811\u65e5\u306b<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/MINJI\/minji07_00001.html\" target=\"_blank\">\u516c\u5e03\u3055\u308c\u305f<\/a>\u3002<\/p>\n<p>\u6539\u6b63\u70b9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u682a\u4e3b\u7dcf\u4f1a\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u53d6\u7de0\u5f79\u7b49\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u793e\u50b5\u306e\u7ba1\u7406\u7b49\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u682a\u4e3b\u7dcf\u4f1a\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u73fe\u884c\u6cd5\u4e0a\u306f\u3001\u66f8\u9762\u3067\u62db\u96c6\u901a\u77e5\u3092\u767a\u9001\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u60c5\u5831\u3092\u65e9\u671f\u304b\u3064\u5341\u5206\u306b\u516c\u958b\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-198135\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-1-3.png\" alt=\"\u6539\u6b63\u524d\t\u6539\u6b63\u5f8c \uf0d8\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u3092\u7528\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u3092\u682a\u4e3b\u306b\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u682a\u4e3b\u306e\u500b\u5225\u306e\u627f\u8afe\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002 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\uf0d8\u682a\u4e3b\u7dcf\u4f1a\u306b\u51fa\u5e2d\u3057\u306a\u3044\u682a\u4e3b\u306b\u66f8\u9762\u306b\u3088\u308b\u8b70\u6c7a\u6a29\u884c\u4f7f\u3001\u96fb\u78c1\u7684\u65b9\u6cd5\u306b\u3088\u308b\u8b70\u6c7a\u6a29\u884c\u4f7f\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u53c8\u306f\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u304b\u3089\uff13\u9031\u9593\u524d\u306e\u65e5\u53c8\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u62db\u96c6\u901a\u77e5\u3092\u767a\u3057\u305f\u65e5\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u304b\u3089\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u5f8c\uff13\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u3001\u7d99\u7d9a\u3057\u3066\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u3092\u3068\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6539\u6b63\u4f1a\u793e\u6cd5325\u306e\uff13\u2460\uff09\u3002 \uf0d8\u66f8\u9762\u3067\u306e\u8cc7\u6599\u63d0\u4f9b\u3092\u5e0c\u671b\u3059\u308b\u682a\u4e3b\u306f\u3001\u66f8\u9762\u306e\u4ea4\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6539\u6b63\u4f1a\u793e\u6cd5325\u306e\uff15\u2460\uff09\u3002 \uf0d8\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306e\u5834\u5408\u3067\u3082\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u6642\u53ca\u3073\u5834\u6240\u3001\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306e\u30a2\u30c9\u30ec\u30b9\u7b49\u306e\u6700\u4f4e\u9650\u306e\u60c5\u5831\u306f\u3001\u66f8\u9762\u3067\u62db\u96c6\u901a\u77e5\u3092\u767a\u9001\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6539\u6b63\u4f1a\u793e\u6cd5299\u2460\u2461\u2463\u3001325\u306e\uff14\u2460\u2461\uff09\u3002\" width=\"1797\" height=\"2361\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-1-3.png 1797w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-1-3-228x300.png 228w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-1-3-779x1024.png 779w\" sizes=\"(max-width: 1797px) 100vw, 1797px\" \/><\/a><\/p>\n<p><a href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197406\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-2.png\" alt=\"\" width=\"1440\" height=\"950\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-2.png 1440w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-2-300x197.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-2-1024x675.png 1024w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u6cd5\u52d9\u7701\u6c11\u4e8b\u5c40\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf\" target=\"_blank\">\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u6982\u8981<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u682a\u4e3b\u63d0\u6848\u6a29\u306e\u6feb\u7528\u7684\u306a\u884c\u4f7f\u3092\u5236\u9650\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u306e\u6574\u5099<\/strong><\/h4>\n<p>\u8fd1\u5e74\u3001\uff11\u4eba\u306e\u682a\u4e3b\u304c\u81a8\u5927\u306a\u6570\u306e\u8b70\u6848\u3092\u63d0\u6848\u3059\u308b\u306a\u3069\u3001\u682a\u4e3b\u63d0\u6848\u6a29\u306e\u6feb\u7528\u7684\u306a\u884c\u4f7f\u4e8b\u4f8b\u304c\u767a\u751f\u3057\u3001\u6a29\u5229\u306e\u6feb\u7528\u3068\u8a8d\u3081\u3089\u308c\u305f\u88c1\u5224\u4f8b\u3082\u51fa\u3066\u304d\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u682a\u4e3b\u63d0\u6848\u6a29\u306e\u4e0a\u9650\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-197902 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-3-1.png\" alt=\"\u6539\u6b63\u524d\t\u6539\u6b63\u5f8c  \u2015\u2015 \uf0d8\u682a\u4e3b\u304c\u63d0\u6848\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8b70\u6848\u306e\u6570\u309210\u3092\u4e0a\u9650\u3068\u3059\u308b\uff08\u6539\u6b63\u4f1a\u793e\u6cd5305\u2463\u2464\uff09\u3002 \uf0d8\u306a\u304a\u3001\u865a\u507d\u30fb\u4e0d\u5f53\u30fb\u4fae\u8fb1\u306a\u3069\u306e\u76ee\u7684\u306b\u3088\u308b\u682a\u4e3b\u63d0\u6848\u6a29\u3092\u5236\u9650\u3059\u308b\u898f\u5b9a\u306f\u8a2d\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u3002\" width=\"1785\" height=\"543\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-3-1.png 1785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-3-1-300x91.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-3-1-1024x311.png 1024w\" sizes=\"(max-width: 1785px) 100vw, 1785px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u53d6\u7de0\u5f79\u7b49\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197407\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-4.png\" alt=\"\u4e0a\u5834\u4f1a\u793e\u7b49 \u3067 \u53d6\u7de0\u5f79\u306e\u500b\u4eba\u5225\u306e\u5831\u916c\u306e \u5185\u5bb9\u304c \u5b9a\u6b3e\u53c8\u306f \u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u5b9a\u3055\u308c\u306a \u3044\u5834\u5408\u306b\u306f \u3001 \u53d6\u7de0\u5f79\u4f1a\u306f \u3001 \u305d\u306e\u6c7a\u5b9a\u65b9 \u91dd\u3092\u5b9a\u3081 \u3001 \u305d\u306e\u6982\u8981\u7b49\u3092\u958b\u793a\u3057\u306a\u3051\u308c \u3070\u306a\u3089\u306a\u3044 \u6539\u6b63\u4f1a\u793e\u6cd5 361 \u2466 \u3002 \u2015 \u27a2 \u53d6\u7de0\u5f79\u306e\u5831\u916c\u3068\u3057\u3066\u682a\u5f0f \u3001\u65b0\u682a\u4e88\u7d04\u6a29 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\u306e\u73fe\u7269\u51fa\u8cc7\u3068\u306f\u95a2\u4fc2\u306a\u304f\u3001 \u53d6\u7de0\u5f79\u3078\u306e \u7121\u511f\u3067\u306e\u682a\u5f0f\u4ed8\u4e0e\u3084\u884c\u4f7f\u4fa1\u683c\u30bc\u30ed\u5186\u306e \u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u53ef\u80fd \u3068\u306a\u308b\u3002 \u2015 \u27a2 \u4e8b\u696d\u5831\u544a\u306b\u3088\u308b\u60c5\u5831\u958b\u793a\u3092\u5145\u5b9f\u3055\u305b \u308b\u3002 \u21d2 \u4f1a\u793e \u6cd5 \u65bd\u884c\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u306a \u3044\u305f\u3081\u3001\u3069\u3053\u307e\u3067\u306e\u958b\u793a\u304c\u5fc5\u8981\u3068\u306a \u308b\u304b\u306f\u4e0d\u660e\u3067\u3042\u308b \u3002\" width=\"1309\" height=\"1391\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-4.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-4-282x300.png 282w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-4-963x1024.png 963w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4f1a\u793e\u88dc\u511f\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u6574\u5099<\/strong><\/h4>\n<p>\u5f79\u54e1\u7b49\u306e\u8cac\u4efb\u3092\u8ffd\u53ca\u3059\u308b\u8a34\u3048\u304c\u63d0\u8d77\u3055\u308c\u305f\u5834\u5408\u7b49\u306b\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u8cbb\u7528\u3084\u8ce0\u511f\u91d1\u3092\u88dc\u511f\u3059\u308b\u3053\u3068\uff08\u4f1a\u793e\u88dc\u511f\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u76ca\u76f8\u53cd\u6027\u304c\u3042\u308b\u304c\u3001\u73fe\u884c\u6cd5\u4e0a\u306f\u3001\u4f1a\u793e\u88dc\u511f\u306b\u3064\u3044\u3066\u76f4\u63a5\u306b\u5b9a\u3081\u305f\u898f\u5b9a\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197408\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-5.png\" alt=\"\u682a\u5f0f\u4f1a\u793e\u304c\u4f1a\u793e\u88dc\u511f\u3092\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981 \u306a\u624b\u7d9a\u898f\u5b9a\u3084\u4f1a\u793e\u88dc\u511f\u3092\u3059\u308b\u3053\u3068\u304c\u3067 \u304d\u308b\u8cbb\u7528\u7b49\u306e\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u898f\u5b9a \u304c \u65b0\u305f \u306b \u8a2d\u3051 \u3089\u308c\u305f \u6539\u6b63\u4f1a\u793e\u6cd5 430 \u306e\uff12 \u3002 \u27a2 \u682a\u4e3b\u7dcf\u4f1a \u53d6\u7de0\u5f79\u4f1a \u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u53d6\u7de0 \u5f79\u4f1a \u306e\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3042\u308b \u6539\u6b63\u4f1a\u793e \u6cd5 430 \u306e\uff12\u2460 \u3002\" width=\"1313\" height=\"455\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-5.png 1313w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-5-300x103.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-5-1024x354.png 1024w\" sizes=\"(max-width: 1313px) 100vw, 1313px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u6574\u5099<\/strong><\/h4>\n<p>\u682a\u5f0f\u4f1a\u793e\u304c\u5f79\u54e1\u7b49\u3092\u88ab\u4fdd\u967a\u8005\u3068\u3059\u308b\u4f1a\u793e\u5f79\u54e1\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\uff08\uff24\uff06\uff2f\u4fdd\u967a\uff09\u306b\u52a0\u5165\u3055\u305b\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u76ca\u76f8\u53cd\u6027\u304c\u3042\u308a\u5f97\u308b\u304c\u3001\u73fe\u884c\u6cd5\u4e0a\u306f\u3001\uff24\uff06\uff2f\u4fdd\u967a\u3078\u306e\u52a0\u5165\u306b\u3064\u3044\u3066\u76f4\u63a5\u306b\u5b9a\u3081\u305f\u898f\u5b9a\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197412\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-6.png\" alt=\"\u682a\u5f0f\u4f1a\u793e\u304c\u5f79\u54e1\u7b49\u3092\u88ab\u4fdd\u967a\u8005\u3068\u3059\u308b\u4f1a \u793e\u5f79\u54e1\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a \uff24\uff06\uff2f\u4fdd\u967a \u306b \u52a0\u5165\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u898f\u5b9a\u7b49 \u304c\u65b0 \u305f\u306b \u8a2d\u3051\u3089\u308c\u305f \u6539\u6b63\u4f1a\u793e\u6cd5 430 \u306e \uff13 \u3002 \u27a2 \u682a\u4e3b\u7dcf\u4f1a \u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u53d6\u7de0 \u5f79\u4f1a \u306e\u6c7a\u8b70\u304c\u5fc5\u8981\u3067\u3042\u308b \u6539\u6b63\u4f1a\u793e \u6cd5 430 \u306e\uff13\u2460 \u3002\" width=\"1311\" height=\"509\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-6.png 1311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-6-300x116.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-6-1024x397.png 1024w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u696d\u52d9\u57f7\u884c\u306e\u793e\u5916\u53d6\u7de0\u5f79\u3078\u306e\u59d4\u8a17<\/strong><\/h4>\n<p>\u73fe\u884c\u6cd5\u4e0a\u3001\u696d\u52d9\u3092\u57f7\u884c\u3057\u305f\u5834\u5408\u306b\u306f\u793e\u5916\u6027\u304c\u5931\u308f\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u793e\u5916\u53d6\u7de0\u5f79\u304c\u671f\u5f85\u3055\u308c\u308b\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u59a8\u3052\u3089\u308c\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u6027\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-7-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-198137\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-7-3.png\" alt=\"\u793e\u5916\u53d6\u7de0\u5f79\u304c\u696d\u52d9\u3092\u57f7\u884c\u3057\u305f\u5834\u5408\u3001\u793e\u5916\u53d6\u7de0\u5f79\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u308b\u3002 \uf0d8\u682a\u5f0f\u4f1a\u793e\u3068\u53d6\u7de0\u5f79\u3068\u306e\u5229\u76ca\u304c\u76f8\u53cd\u3059\u308b\u72b6\u6cc1\u304c\u3042\u308b\u5834\u5408\u7b49\u306b\u304a\u3044\u3066\u53d6\u7de0\u5f79\u4f1a\u304c\u793e\u5916\u53d6\u7de0\u5f79\u306b\u59d4\u8a17\u3057\u305f\u696d\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u793e\u5916\u53d6\u7de0\u5f79\u304c\u3053\u308c\u3092\u57f7\u884c\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u793e\u5916\u6027\u3092\u5931\u308f\u306a\u3044\u3002\uff08\u6539\u6b63\u4f1a\u793e\u6cd5348\u306e\uff12\uff09\u3002 \uf0d8\u53d6\u7de0\u5f79\u306e\u6c7a\u5b9a\uff08\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\uff09\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u6539\u6b63\u4f1a\u793e\u6cd5348\u306e\uff12\u2460\uff09\" width=\"1787\" height=\"773\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-7-3.png 1787w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-7-3-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-7-3-1024x442.png 1024w\" sizes=\"(max-width: 1787px) 100vw, 1787px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u793e\u5916\u53d6\u7de0\u5f79\u306e\u8a2d\u7f6e\u306e\u7fa9\u52d9\u4ed8\u3051<\/strong><\/h4>\n<p>\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3044\u3066\u3001\u793e\u5916\u53d6\u7de0\u5f79\u306e\u8a2d\u7f6e\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197411\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-8.png\" alt=\"\u4e0a\u5834\u4f1a\u793e\u7b49 \u304c \u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u3044\u3066\u3044\u306a \u3044\u5834\u5408\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u300c\u793e\u5916 \u53d6\u7de0\u5f79\u3092\u7f6e\u304f\u3053\u3068\u304c\u76f8\u5f53\u3067\u306a\u3044\u7406\u7531\u300d \u3092\u8aac\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044 \u3002 \u27a2 \u4e0a\u5834\u4f1a\u793e\u7b49\u306f \u3001 \u793e\u5916\u53d6\u7de0\u5f79\u3092\u7f6e\u304b\u306a\u3051 \u308c\u3070\u306a\u3089\u306a \u3044 \u6539\u6b63\u4f1a\u793e\u6cd5 327 \u306e\uff12 \u3002 \u21d2 \u4e0a\u5834\u4f1a\u793e\u306e\u591a\u304f\u3067\u306f\u3001\u307b\u3068\u3093\u3069\u793e\u5916 \u53d6\u7de0\u5f79\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u305f\u3081\u3001 \u591a\u304f\u306e \u4f1a\u793e\u3067\u306f\u3001 \u5f71\u97ff\u306f \u306a\u3044 \u3002\" width=\"1311\" height=\"341\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-8.png 1311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-8-300x78.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-8-1024x266.png 1024w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u793e\u50b5\u306e\u7ba1\u7406\u7b49\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u793e\u50b5\u306e\u7ba1\u7406\u306b\u95a2\u3059\u308b\u898f\u5f8b\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u793e\u50b5\u306e\u7ba1\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u6cd5\u4e0a\u3001\u793e\u50b5\u7ba1\u7406\u8005\u306e\u5236\u5ea6\u304c\u3042\u308b\u304c\u3001\u6a29\u9650\u304c\u5e83\u304f\u3001\u8cac\u4efb\u304c\u91cd\u3044\u3053\u3068\u3092\u539f\u56e0\u3068\u3057\u3066\u3001\u306a\u308a\u624b\u306e\u78ba\u4fdd\u304c\u96e3\u3057\u304f\u3001\u5229\u7528\u30b3\u30b9\u30c8\u3082\u9ad8\u304f\u306a\u308b\u3068\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197414\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-9.png\" alt=\"\u793e\u50b5\u6a29\u8005\u306b\u304a\u3044\u3066\u81ea\u3089\u793e\u50b5\u3092\u7ba1\u7406\u3059\u308b \u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408 \u6ce8 \u3001 \u793e\u50b5\u7ba1\u7406\u88dc\u52a9 \u8005 \u3092\u5b9a\u3081\u3001 \u793e\u50b5\u306e\u7ba1\u7406\u306e\u88dc\u52a9\u3092\u59d4\u8a17\u3059 \u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6 \u304c \u65b0\u305f\u306b \u8a2d\u3051 \u3089\u308c \u305f \u6539\u6b63\u4f1a\u793e\u6cd5 714 \u306e\uff12\uff5e 714 \u306e\uff14\u3001 737 \u2460 \u3002 \uff08 \u6ce8 \u5404\u793e\u50b5\u306e\u91d1\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b \u5834\u5408\u7b49\" width=\"1311\" height=\"509\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-9.png 1311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-9-300x116.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-9-1024x397.png 1024w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf#page=3\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-197413\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-10.png\" alt=\"\" width=\"500\" height=\"280\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-10.png 855w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-10-300x168.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u6cd5\u52d9\u7701\u6c11\u4e8b\u5c40\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf\" target=\"_blank\">\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u6982\u8981<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u73fe\u884c\u6cd5\u4e0a\u3001\u81ea\u793e\u306e\u682a\u5f0f\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u4ed6\u306e\u4f1a\u793e\u3092\u5b50\u4f1a\u793e\u3068\u3059\u308b\u624b\u6bb5\u3068\u3057\u3066\u682a\u5f0f\u4ea4\u63db\u5236\u5ea6\u304c\u3042\u308b\u304c\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u3068\u3059\u308b\u5834\u5408\u3067\u306a\u3051\u308c\u3070\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3092\u610f\u56f3\u3057\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u682a\u5f0f\u4ea4\u63db\u3068\u540c\u69d8\u306b\u682a\u5f0f\u3092\u53d6\u5f97\u3067\u304d\u308b\u3088\u3046\u306b\u65b0\u305f\u306b\u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-11-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197565\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-11-1.png\" alt=\"\u5b8c\u5168\u5b50\u4f1a\u793e\u3068\u3059\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u306a \u3044\u5834\u5408\u3067\u3082 \u3001 \u682a\u5f0f\u4f1a\u793e\u304c\u4ed6\u306e\u682a\u5f0f\u4f1a\u793e \u3092\u5b50\u4f1a\u793e\u3068\u3059\u308b\u305f\u3081 \u3001 \u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ed6 \u306e\u682a\u5f0f\u4f1a\u793e\u306e\u682a\u4e3b\u306b\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067 \u304d\u308b \u682a\u5f0f\u4ea4\u4ed8 \u5236\u5ea6\u304c\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c \u305f\u3002 \u6539\u6b63\u4f1a \u793e\u6cd5\uff12\u3001 774 \u306e\uff12\uff5e 7 7 4 \u306e 1 1 \u3001 8 16 \u306e\uff12\uff5e 816 \u306e 10 \u3002 \u27a2 \u682a\u5f0f\u4ea4\u4ed8\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u682a\u5f0f\u4ea4\u63db\u3068 \u7570\u306a\u308a\u3001\u682a\u5f0f\u4ea4\u4ed8\u89aa\u4f1a\u793e\u306f\u3001 \u6cd5\u5f8b\u4e0a\u5f53 \u7136\u306b \u5168\u3066\u306e\u682a\u5f0f\u3092\u53d6 \u5f97\u3059\u308b \u308f\u3051\u3067\u306f\u306a \u3044\" width=\"1309\" height=\"675\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-11-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-11-1-300x154.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-11-1-1024x528.png 1024w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p><a href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf#page=3\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197417\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-12.png\" alt=\"\" width=\"1591\" height=\"677\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-12.png 1591w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-12-300x127.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-12-1024x435.png 1024w\" sizes=\"(max-width: 1591px) 100vw, 1591px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u6cd5\u52d9\u7701\u6c11\u4e8b\u5c40\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/content\/001310775.pdf\" target=\"_blank\">\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u6982\u8981<\/a>\u300d\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-13-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197854\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-13-2.png\" alt=\"\u6539\u6b63\u524d\t\u6539\u6b63\u5f8c \uf0d8\u793e\u50b5\u6a29\u8005\u96c6\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u308b\u5143\u5229\u91d1\u306e\u6e1b\u514d\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u660e\u78ba\u5316\u3055\u308c\u305f\uff08\u6539\u6b63\u4f1a\u793e\u6cd5706\u2460\uff09\u3002 \uf0d8\u8b70\u6c7a\u6a29\u884c\u4f7f\u66f8\u9762\u306e\u95b2\u89a7\u8b04\u5199\u8acb\u6c42\u306e\u62d2\u7d76\u3067\u304d\u308b\u5834\u5408\u304c\u660e\u6587\u5316\u3055\u308c\u305f\uff08\u6539\u6b63\u4f1a\u793e\u6cd5311\u2463\u2464\uff09\u3002 \uf0d8\u682a\u5f0f\u4f1a\u793e\u304c\u53d6\u7de0\u5f79\u7b49\u306e\u8cac\u4efb\u8ffd\u53ca\u306e\u8a34\u3048\u306b\u4fc2\u308b\u8a34\u8a1f\u306b\u304a\u3051\u308b\u548c\u89e3\u3092\u3059\u308b\u306b\u306f\u3001\u76e3\u67fb\u5f79\u7b49\u306e\u540c\u610f\u3092\u5f97\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6539\u6b63\u4f1a\u793e\u6cd5849\u306e\uff12\uff09\u3002 \uf0d8\u4f1a\u793e\u306e\u652f\u5e97\u306e\u6240\u5728\u5730\u306b\u304a\u3051\u308b\u767b\u8a18\u304c\u5ec3\u6b62\u3055\u308c\u305f\uff08\u6539\u6b63\u4f1a\u793e\u6cd5930\uff5e932\uff09\u3002 \uf0d8\u6210\u5e74\u88ab\u5f8c\u898b\u4eba\u7b49\u306b\u3064\u3044\u3066\u306e\u53d6\u7de0\u5f79\u306e\u6b20\u683c\u6761\u9805\u306e\u524a\u9664\u53ca\u3073\u3053\u308c\u306b\u4f34\u3046\u898f\u5f8b\u304c\u6574\u5099\u3055\u308c\u305f\uff08\u6539\u6b63\u4f1a\u793e\u6cd5331\u2460\u3001331\u306e\uff12\uff09\u3002\" width=\"1787\" height=\"1297\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-13-2.png 1787w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-13-2-300x217.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-13-2-1024x743.png 1024w\" sizes=\"(max-width: 1787px) 100vw, 1787px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u6539\u6b63\u4f1a\u793e\u6cd5\u306f\u3001\u516c\u5e03\u306e\u65e5\u304b\u3089\uff11\u5e74\uff16\u6708\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\uff08\u6539\u6b63\u4f1a\u793e\u6cd5\u9644\u5247\uff11\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u306e\u5275\u8a2d\uff08\u4e0a\u8a18<strong>\uff11\uff08\uff11\uff09<\/strong>\uff09\u3001\u4f1a\u793e\u306e\u652f\u5e97\u306e\u6240\u5728\u5730\u306b\u304a\u3051\u308b\u767b\u8a18\u306e\u5ec3\u6b62\uff08\u4e0a\u8a18<strong>\uff14<\/strong>\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u5e03\u306e\u65e5\u304b\u3089\uff13\u5e74\uff16\u6708\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\uff08\u6539\u6b63\u4f1a\u793e\u6cd5 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\uff08\uff15\uff09\u682a\u5f0f\u306e\u4fdd\u6709\u72b6\u6cc1\t\u3007\t\t\u30fb\u63d0\u51fa\u4f1a\u793e\u306e\u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3059\u308b\u682a\u5f0f\uff08\u63d0\u51fa\u4f1a\u793e\u304c\u4fe1\u8a17\u8ca1\u7523\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u3092\u9664\u304f\u3002\u4ee5\u4e0b\u300c\u6295\u8cc7\u682a\u5f0f\u300d\u3068\u3044\u3046\uff09\u306e\u3046\u3061\u4fdd\u6709\u76ee\u7684\u304c\u7d14\u6295\u8cc7\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\u3068\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\u306e\u533a\u5206\u306e\u57fa\u6e96\u3084\u8003\u3048\u65b9\u3092\u8a18\u8f09\t2019\u5e74\uff13\u6708\u671f\u304b\u3089 \u3007&quot;\u30fb\u4fdd\u6709\u76ee\u7684\u304c\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\uff08\u4e0a\u5834\u682a\u5f0f\u306b\u9650\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff09\u306b\u3064\u3044\u3066\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u4fdd\u6709\u65b9\u91dd\u53ca\u3073\u4fdd\u6709\u306e\u5408\u7406\u6027\u3092\u691c\u8a3c\u3059\u308b\u65b9\u6cd5\u3092\u8a18\u8f09 \u30fb\u4fdd\u6709\u76ee\u7684\u304c\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u500b\u5225\u9298\u67c4\u306e\u4fdd\u6709\u306e\u9069\u5426\u306b\u95a2\u3059\u308b\u53d6\u7de0\u5f79\u4f1a\u7b49\u306b\u304a\u3051\u308b\u691c\u8a3c\u306e\u5185\u5bb9\u3092\u8a18\u8f09&quot;\t 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-15.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197419\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-15.png\" alt=\"\u6700\u8fd1\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u9023\u7d50\u4f1a\u793e\uff08\u63d0\u51fa\u4f1a \u793e\uff09\u304c\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u3092 \u5b9a\u3081\u3066 \u3044\u308b\u5834\u5408 \u306b\u306f\u3001\u5f53\u8a72\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226 \u7565\u7b49\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002 \u27a2 \u7d4c\u55b6\u4e0a\u306e\u76ee\u6a19\u306e\u9054\u6210\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u305f \u3081\u306e\u5ba2\u89b3\u7684\u306a\u6307\u6a19\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001 \u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3002 \u27a2 \u6700\u8fd1\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u9023\u7d50\u4f1a\u793e\uff08\u63d0\u51fa\u4f1a \u793e\uff09\u306e \u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u306e\u5185\u5bb9\u3092\u8a18 \u8f09\u3059\u308b \u3002 \u27a2 \u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u9023\u7d50\u4f1a\u793e\u306e\u7d4c\u55b6\u74b0 \u5883 \uff08\u4f8b\u3048\u3070\u3001\u4f01\u696d\u69cb\u9020\u3001\u4e8b\u696d\u3092\u884c\u3046\u5e02\u5834 \u306e\u72b6\u6cc1\u3001\u7af6\u5408\u4ed6\u793e\u3068\u306e\u7af6\u4e89\u512a\u4f4d\u6027\u3001\u4e3b\u8981 \u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3001\u9867\u5ba2\u57fa\u76e4\u3001\u8ca9\u58f2 \u7db2\u7b49\uff09\u306b\u3064\u3044\u3066\u306e\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u306e\u8aac\u660e \u3092\u542b\u3081 \u3001 \u300c\u4e8b\u696d\u306e\u5185\u5bb9\u300d\u3068\u95a2\u9023\u4ed8\u3051\u3066\u8a18 \u8f09\u3059\u308b \u3002 \u27a2 \u7d4c\u55b6\u4e0a\u306e\u76ee\u6a19\u306e\u9054\u6210\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u305f \u3081\u306e\u5ba2\u89b3\u7684\u306a\u6307\u6a19\u7b49\u304c\u3042\u308b\u5834\u5408 \u306b\u306f\u3001 \u305d\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002 \uff08\u203b \u27a2 \u6700\u8fd1\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b\u9023\u7d50\u4f1a\u793e\u306e\u7d4c\u55b6\u74b0 \u5883\u4e26\u3073\u306b\u4e8b\u696d\u4e0a\u53ca\u3073\u8ca1\u52d9\u4e0a\u306e\u5bfe\u51e6\u3059\u3079 \u304d\u8ab2\u984c\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u5bb9\u3001\u5bfe\u51e6\u65b9\u91dd \u7b49\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3002 \u27a2 \u6700\u8fd1\u65e5\u73fe\u5728\u306b\u304a\u3051\u308b \u9023\u7d50\u4f1a\u793e\u304c\u512a\u5148\u7684 \u306b\u5bfe\u51e6\u3059\u3079\u304d\u4e8b\u696d\u4e0a\u53ca\u3073\u8ca1\u52d9\u4e0a\u306e\u8ab2\u984c \u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u5bb9\u3001\u5bfe\u51e6\u65b9\u91dd\u7b49\u3092\u7d4c\u55b6 \u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u3068\u95a2\u9023\u4ed8\u3051\u3066\u5177\u4f53\u7684 \u306b\u8a18\u8f09\u3059\u308b \u3002\" width=\"1311\" height=\"1059\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-15.png 1311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-15-300x242.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-15-1024x827.png 1024w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u7d4c\u55b6\u4e0a\u306e\u76ee\u6a19\u306e\u9054\u6210\u72b6\u6cc1\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u5ba2\u89b3\u7684\u306a\u6307\u6a19\u7b49\u300d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u76ee\u6a19\u306e\u9054\u6210\u5ea6\u5408\u3092\u6e2c\u5b9a\u3059\u308b\u6307\u6a19\u3001\u7b97\u51fa\u65b9\u6cd5\u3001\u306a\u305c\u305d\u306e\u76ee\u6a19\u3092\u5229\u7528\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b<\/span>\u3002<span style=\"text-decoration: underline;\">\u7d4c\u55b6\u8a08\u753b\u7b49\u306e\u5177\u4f53\u7684\u306a\u76ee\u6a19\u6570\u5024\u306e\u8a18\u8f09\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u3082\u306e\u3067\u306f\u306a\u3044<\/span>\u304c\u3001\u5f53\u8a72\u76ee\u6a19\u6570\u5024\u3092\u4efb\u610f\u3067\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u59a8\u3052\u3089\u308c\u306a\u3044\u3002<br \/>\n<strong>\u3000<\/strong>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u5408\u7406\u7684\u306a\u691c\u8a0e\u3092\u8e0f\u307e\u3048\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u7d4c\u55b6\u8a08\u753b\u7b49\u306e\u5177\u4f53\u7684\u306a\u76ee\u6a19\u6570\u5024\u3092\u8a18\u8f09\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u4e88\u6e2c\u3067\u304d\u308b\u4e8b\u60c5\u7b49\u3092\u57fa\u790e\u3068\u3057\u305f\u5408\u7406\u7684\u306a\u5224\u65ad\u306b\u57fa\u3065\u304f\u3082\u306e\u3092\u8a18\u8f09\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8a18\u8ff0\u60c5\u5831\u306b\u3088\u308b\u88dc\u8db3\u3082\u542b\u3081\u308b\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf\" target=\"_blank\">\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u306b\u5bfe\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u91d1\u878d\u5e81\u306e\u8003\u3048\u65b9<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5e81\u8003\u3048\u65b9\u300d\u3068\u3044\u3046\uff09\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=2\" target=\"_blank\">No.\uff16<\/a>\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af<\/strong><\/h4>\n<p>\u300c\u7b2c\uff12\u3010\u4e8b\u696d\u306e\u72b6\u6cc1\u3011\uff12 \u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u306e\u8a18\u8f09\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u308b\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u4ee4 \u7b2c\u4e8c\u53f7\u69d8\u5f0f \u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0831\uff09\u3001\u7b2c\u4e09\u53f7\u69d8\u5f0f \u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0811\uff09\u7b49\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-16.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197420\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-16.png\" alt=\"\u4e8b\u696d\u306e\u72b6\u6cc1\u3001\u7d4c\u7406\u306e\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u4e8b \u9805\u306e\u3046\u3061\u3001\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad \u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u7570\u5e38\u306a\u5909\u52d5\u3001 \u7279\u5b9a\u306e\u53d6\u5f15\u5148\u30fb\u88fd\u54c1\u30fb\u6280\u8853\u7b49\u3078\u306e\u4f9d\u5b58\u3001 \u7279\u6709\u306e\u6cd5\u7684\u898f\u5236\u30fb\u53d6\u5f15\u6163\u884c\u30fb\u7d4c\u55b6\u65b9\u91dd\u3001 \u91cd\u8981\u306a\u8a34\u8a1f\u4e8b\u4ef6\u7b49\u306e\u767a\u751f\u3001\u5f79\u54e1\u30fb\u5927\u682a \u4e3b\u30fb\u95a2\u4fc2\u4f1a\u793e\u7b49\u306b\u95a2\u3059\u308b\u91cd\u8981\u4e8b\u9805\u7b49\u3001 \u6295\u8cc7\u8005\u306e\u5224\u65ad\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef \u80fd\u6027\u306e\u3042\u308b\u4e8b\u9805\u3092\u4e00\u62ec\u3057\u3066\u5177\u4f53\u7684\u306b\u3001 \u5206\u304b\u308a\u3084\u3059\u304f\u3001\u304b\u3064\u3001\u7c21\u6f54\u306b\u8a18\u8f09\u3059\u308b\u3002 \u27a2 \u4e8b\u696d\u306e\u72b6\u6cc1\u3001\u7d4c\u7406\u306e\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u4e8b \u9805\u306e\u3046\u3061\u3001\u7d4c\u55b6\u8005\u304c\u9023\u7d50\u4f1a\u793e\u306e\u8ca1\u653f\u72b6 \u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc \uff08\u7d4c\u55b6\u6210\u7e3e\u7b49\uff09\u306e\u72b6\u6cc1\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092 \u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u8a8d\u8b58\u3057 \u3066\u3044\u308b \u4e3b \u8981\u306a\u30ea\u30b9\u30af\uff08\u9023\u7d50\u4f1a\u793e\u306e\u7d4c\u55b6\u6210\u7e3e\u7b49\u306e \u72b6\u6cc1\u306e\u7570\u5e38\u306a\u5909\u52d5\u3001\u7279\u5b9a\u306e\u53d6\u5f15\u5148\u30fb\u88fd \u54c1\u30fb\u6280\u8853\u7b49\u3078\u306e\u4f9d\u5b58\u3001\u7279\u6709\u306e\u6cd5\u7684\u898f\u5236\u30fb \u53d6\u5f15\u6163\u884c\u30fb\u7d4c\u55b6\u65b9\u91dd\u3001\u91cd\u8981\u306a\u8a34\u8a1f\u4e8b\u4ef6\u7b49 \u306e\u767a\u751f\u3001\u5f79\u54e1\u30fb\u5927\u682a\u4e3b\u30fb\u95a2\u4fc2\u4f1a\u793e\u7b49\u306b\u95a2 \u3059\u308b\u91cd\u8981\u4e8b\u9805\u7b49\u3001\u6295\u8cc7\u8005\u306e\u5224\u65ad\u306b\u91cd\u8981 \u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e8b\u9805\u3092\u3044 \u3046\u3002\uff09\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3059 \u308b\u53ef\u80fd\u6027\u306e\u7a0b\u5ea6\u3084\u6642\u671f\u3001\u5f53\u8a72\u30ea\u30b9\u30af\u304c \u9855\u5728\u5316\u3057\u305f\u5834\u5408\u306b\u9023\u7d50\u4f1a\u793e\u306e\u7d4c\u55b6\u6210\u7e3e \u7b49\u306e\u72b6\u6cc1\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u5185\u5bb9\u3001\u5f53\u8a72\u30ea \u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u7b56\u3092\u8a18\u8f09\u3059\u308b \u306a\u3069\u3001\u5177\u4f53 \u7684\u306b\u8a18\u8f09\u3059\u308b\u3002 \uff08\u203b\uff12\u3001\uff13\u3001\uff14\u3001\uff15\u3001\uff16\u3001 \u27a2 \u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u30ea\u30b9\u30af\u306e\u91cd\u8981\u6027\u3084 \u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u3068\u306e\u95a2\u9023\u6027\u306e\u7a0b \u5ea6\u3092\u8003\u616e\u3057\u3066\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3059\u308b \u3002 \u27a2 \u63d0\u51fa\u4f1a\u793e\u304c\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u4e8b\u696d\u6d3b\u52d5\u3092 \u7d99\u7d9a\u3059\u308b\u3068\u306e\u524d\u63d0\u306b\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058 \u3055\u305b\u308b\u3088\u3046\u306a\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u305d\u306e\u4ed6\u63d0\u51fa \u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e8b\u8c61 \uff08\u91cd\u8981\u4e8b\u8c61\u7b49\uff09\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001 \u305d\u306e\u65e8\u53ca\u3073\u305d\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u5206\u304b\u308a \u3084\u3059\u304f\u8a18\u8f09\u3059\u308b\u3002 \u27a2 \u63d0\u51fa\u4f1a\u793e\u304c\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u4e8b\u696d\u6d3b\u52d5\u3092 \u7d99\u7d9a\u3059\u308b\u3068\u306e\u524d\u63d0\u306b\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058 \u3055\u305b\u308b\u3088\u3046\u306a\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u305d\u306e\u4ed6\u63d0\u51fa \u4f1a\u793e\u306e\u7d4c\u55b6\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e8b\u8c61 \uff08\u91cd\u8981\u4e8b\u8c61\u7b49\uff09\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d \u306e\u65e8\u53ca\u3073\u305d \u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u5206\u304b\u308a\u3084 \u3059\u304f\u8a18\u8f09\u3059\u308b\u3002 \uff08\u203b \u27a2 \u5f53\u8a72 \u91cd\u8981\u4e8b\u8c61\u7b49\u306b\u3064\u3044\u3066\u306e\u5206\u6790\u30fb\u691c\u8a0e \u5185\u5bb9\u53ca\u3073\u5f53\u8a72\u91cd\u8981\u4e8b\u8c61\u7b49\u3092\u89e3\u6d88\u3057\u3001\u53c8 \u306f\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u7b56\u3092\u5177\u4f53\u7684\u306b\u3001 \u304b\u3064\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09 \u3059\u308b\u3002\" width=\"1316\" height=\"1836\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-16.png 1316w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-16-215x300.png 215w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-16-733x1024.png 733w\" sizes=\"(max-width: 1316px) 100vw, 1316px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u7d4c\u55b6\u6210\u7e3e\u7b49\u306e\u72b6\u6cc1\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u300d\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u304a\u308a\u3001\u30ea\u30b9\u30af\u9805\u76ee\u3092\u7f85\u5217\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u660e\u78ba\u5316\u3057\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u30ea\u30b9\u30af\u306e\u767a\u751f\u53ef\u80fd\u6027\u3084\u4f01\u696d\u3078\u306e\u6f5c\u5728\u7684\u5f71\u97ff\u306e\u5927\u304d\u3055\u306e\u89b3\u70b9\u304b\u3089\u3001\u4f01\u696d\u306e\u6210\u9577\u3001\u696d\u7e3e\u3001\u8ca1\u653f\u72b6\u614b\u3001\u5c06\u6765\u306e\u898b\u8fbc\u307f\u306b\u3064\u3044\u3066<span style=\"text-decoration: underline;\">\u91cd\u8981\u3067\u3042\u308b\u3068\u7d4c\u55b6\u9663\u304c\u8003\u3048\u308b\u3082\u306e\u306b\u9650\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4f01\u696d\u306b\u56fa\u6709\u3067\u306a\u3044\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u3092\u8a18\u8f09\u3059\u308b\u5834\u5408\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u5f53\u8a72\u4f01\u696d\u306b\u898b\u8fbc\u307e\u308c\u308b\u306e\u304b\u660e\u3089\u304b\u306b\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b<\/span>\u3002\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=3\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.10<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u300c\u9855\u5728\u5316\u3059\u308b\u53ef\u80fd\u6027\u306e\u7a0b\u5ea6\u3084\u6642\u671f\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u55b6\u8005\u3068\u3057\u3066<span style=\"text-decoration: underline;\">\u5224\u65ad\u3057\u305f\u6839\u62e0\u304c\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044<\/span>\u3068\u8003\u3048\u3089\u308c\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=4\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.11<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u300c\u5f71\u97ff\u306e\u5185\u5bb9\u300d\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u5b9a\u91cf\u7684\u306a\u8a18\u8f09\u306b\u9650\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044<\/span>\u304c\u3001\u30ea\u30b9\u30af\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u3001\u6295\u8cc7\u8005\u306b\u5206\u304b\u308a\u3084\u3059\u304f\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=4\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.12<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u300c\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u7b56\u300d\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u5b9f\u65bd\u306e\u78ba\u5ea6\u304c\u9ad8\u3044\u3082\u306e\u3092\u8a18\u8f09\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u5b9f\u65bd\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u306b\u904e\u304e\u306a\u3044\u3082\u306e\u7b49\u3092\u8a18\u8f09\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u3001\u6295\u8cc7\u8005\u306b\u8aa4\u89e3\u3092\u4e0e\u3048\u306a\u3044\u3088\u3046\u306a\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u308b<\/span>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=4\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.13<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3059\u308b\u53ef\u80fd\u6027\u306e\u7a0b\u5ea6\u3084\u6642\u671f\u53ca\u3073\u5f71\u97ff\u306e\u5185\u5bb9\u306f\u3001\u6bd4\u8f03\u3092\u5bb9\u6613\u306b\u3059\u308b\u89b3\u70b9\u304b\u3089\u3082\u524d\u5e74\u3068\u306e\u5909\u5316\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=4\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.14<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000\u7279\u5b9a\u306e\u53d6\u5f15\u5148\u30fb\u88fd\u54c1\u30fb\u6280\u8853\u7b49\u3078\u3069\u306e\u7a0b\u5ea6\u4f9d\u5b58\u3057\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u53ef\u80fd\u306a\u9650\u308a\u5b9a\u91cf\u7684\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=4\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.15<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u91cd\u8981\u4e8b\u8c61\u7b49\u306b\u3064\u3044\u3066\u76e3\u67fb\u5f79\u4f1a\u3067\u8b70\u8ad6\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u76e3\u67fb\u5f79\u4f1a\u306e\u6d3b\u52d5\u72b6\u6cc1\u300d\u306b\u304a\u3044\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=5\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.17<\/a>\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790<\/strong><\/h4>\n<p>\u300c\u7b2c\uff12\u3010\u4e8b\u696d\u306e\u72b6\u6cc1\u3011\uff13 \u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u300d\u306e\u8a18\u8f09\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u4ee4 \u7b2c\u4e8c\u53f7\u69d8\u5f0f \u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0832\uff09\u3001\u7b2c\u4e09\u53f7\u69d8\u5f0f \u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0812\uff09\u7b49\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-17.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197424\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-17.png\" alt=\"\u7d4c\u55b6\u6210\u7e3e\u7b49\u306e\u72b6\u6cc1\u306b\u95a2\u3057\u3066\u3001\u4e8b\u696d\u5168\u4f53 \u53ca\u3073\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306b\u8a18\u8f09\u3055\u308c\u305f\u533a\u5206 \u3054\u3068\u306b\u3001\u7d4c\u55b6\u8005\u306e\u8996\u70b9\u306b\u3088\u308b\u8a8d\u8b58\u53ca\u3073 \u5206\u6790\u30fb\u691c\u8a0e\u5185\u5bb9\uff08\u4f8b\u3048\u3070\u3001\u7d4c\u55b6\u6210\u7e3e\u306b \u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u306b\u3064\u3044\u3066\u306e\u5206 \u6790\uff09\u3092\u8a18\u8f09\u3059\u308b\u3002 \u27a2 \u7d4c\u55b6\u6210\u7e3e\u7b49\u306e\u72b6\u6cc1\u306b\u95a2\u3057\u3066\u3001\u4e8b\u696d\u5168\u4f53 \u53ca\u3073\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306b\u8a18\u8f09\u3055\u308c\u305f\u533a\u5206 \u3054\u3068\u306b\u3001\u7d4c\u55b6\u8005\u306e\u8996\u70b9\u306b\u3088\u308b\u8a8d\u8b58\u53ca\u3073 \u5206\u6790\u30fb\u691c\u8a0e\u5185\u5bb9\uff08\u4f8b\u3048\u3070\u3001\u7d4c\u55b6\u6210\u7e3e\u306b \u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u306b\u3064\u3044\u3066\u306e\u5206 \u6790\uff09\u3092 \u300c\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6 \u3059\u3079\u304d\u8ab2\u984c\u7b49\u300d\u306b\u8a18\u8f09\u3057\u305f\u7d4c\u55b6\u65b9\u91dd\u30fb \u7d4c\u55b6\u6226\u7565\u7b49\u306e\u5185\u5bb9\u306e\u307b\u304b\u3001\u6709\u4fa1\u8a3c\u5238\u5831 \u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u4ed6\u306e\u9805\u76ee\u306e\u5185\u5bb9\u3068\u95a2\u9023 \u4ed8\u3051\u3066\u8a18\u8f09 \u3059\u308b\u3002 \u2015 \u27a2 \u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u30fb\u691c\u8a0e \u5185\u5bb9\u4e26\u3073\u306b\u8cc7\u672c\u306e\u8ca1\u6e90\u53ca\u3073\u8cc7\u91d1\u306e\u6d41\u52d5 \u6027\u306b\u4fc2\u308b\u60c5\u5831\u306e\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306f\u3001 \u8cc7 \u91d1\u8abf\u9054\u306e\u65b9\u6cd5\u53ca\u3073\u72b6\u6cc1\u4e26\u3073\u306b\u8cc7\u91d1\u306e\u4e3b \u8981\u306a\u4f7f\u9014\u3092\u542b\u3080\u8cc7\u91d1\u9700\u8981\u306e\u52d5\u5411\u306b\u3064\u3044 \u3066\u306e\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u3092\u542b\u3081\u3066\u8a18\u8f09\u3059\u308b \u306a \u3069\u3001 \u5177\u4f53\u7684\u306b\u3001\u304b\u3064\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09 \u3059\u308b\u3002 \uff08\u203b \u2015 \u27a2 \u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u5f53\u305f\u3063\u3066\u7528\u3044\u305f \u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u53ca\u3073\u5f53\u8a72\u898b\u7a4d\u308a\u306b\u7528\u3044 \u305f\u4eee\u5b9a\u306e\u3046\u3061\u3001\u91cd\u8981\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u5f53 \u8a72\u898b\u7a4d\u308a\u53ca\u3073\u5f53\u8a72\u4eee\u5b9a\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u5185 \u5bb9\u3084\u305d\u306e\u5909\u52d5\u306b\u3088\u308a\u7d4c\u55b6\u6210\u7e3e\u7b49\u306b\u751f\u3058 \u308b\u5f71\u97ff\u306a\u3069\u3001\u300c\u7b2c\uff15 \u7d4c\u7406\u306e\u72b6\u6cc1\u300d\u306b\u8a18\u8f09 \u3057\u305f\u4f1a\u8a08\u65b9\u91dd\u3092\u88dc\u8db3\u3059\u308b\u60c5\u5831\u3092\u8a18\u8f09 \u3059 \u308b\u3002 \u27a2 \u305f\u3060\u3057\u3001\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306e\u5168\u90e8\u53c8\u306f\u4e00 \u90e8\u3092\u300c\u7b2c\uff15 \u7d4c\u7406\u306e\u72b6\u6cc1\u300d\u306e\u6ce8\u8a18\u306b\u304a\u3044 \u3066\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059 \u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5f53\u8a72\u6ce8\u8a18\u306b\u304a\u3044\u3066\u8a18 \u8f09\u3057\u305f\u4e8b\u9805\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\" width=\"1321\" height=\"1841\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-17.png 1321w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-17-215x300.png 215w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-17-734x1024.png 734w\" sizes=\"(max-width: 1321px) 100vw, 1321px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306b\u304a\u3051\u308b\u8cc7\u91d1\u9700\u8981\u306e\u52d5\u5411\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u306e\u8aac\u660e\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4f01\u696d\u304c\u5f97\u305f\u8cc7\u91d1\u3092\u3069\u306e\u3088\u3046\u306b\u6210\u9577\u6295\u8cc7\u3001\u624b\u8a31\u8cc7\u91d1\u3001\u682a\u4e3b\u9084\u5143\u306b\u632f\u308a\u5206\u3051\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u8005\u306e\u8003\u3048\u65b9\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6709\u7528\u3068\u8003\u3048\u3089\u308c\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=6\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.19<\/a>\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u76e3\u67fb\u306e\u72b6\u6cc1<\/strong><\/h4>\n<p>\u300c\u7b2c\uff14\u3010\u63d0\u51fa\u4f1a\u793e\u306e\u72b6\u6cc1\u3011\uff14 \u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u72b6\u6cc1\u7b49\uff08\uff13\uff09\u76e3\u67fb\u306e\u72b6\u6cc1\u300d\u306e\u8a18\u8f09\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u4ee4 \u7b2c\u4e8c\u53f7\u69d8\u5f0f \u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0856\uff09\u3001\u7b2c\u4e09\u53f7\u69d8\u5f0f \u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0837\uff09\u7b49\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-18-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197566\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-18-1.png\" alt=\"\u5185\u90e8\u76e3\u67fb\u53ca\u3073\u76e3\u67fb\u5f79\uff08\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u53c8 \u306f\u76e3\u67fb\u59d4\u54e1\u4f1a\uff09\u76e3\u67fb\u306e\u7d44\u7e54\u3001\u4eba\u54e1\uff08\u8ca1\u52d9 \u53ca\u3073\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u76f8\u5f53\u7a0b\u5ea6\u306e\u77e5\u898b\u3092\u6709 \u3059\u308b\u76e3\u67fb\u5f79\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u53c8\u306f\u76e3\u67fb\u59d4\u54e1 \u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u542b \u3080\u3002\uff09\u53ca\u3073\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u3001\u304b 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\u3059\u308b\u76e3\u67fb\u5f79\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u53c8\u306f\u76e3\u67fb\u59d4 \u54e1\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092 \u542b\u3080\u3002\uff09\u53ca\u3073\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684 \u306b\u3001\u304b\u3064\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3059\u308b\u3002 \u2713 \u6700\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u63d0\u51fa\u4f1a\u793e\u306e \u76e3\u67fb\u5f79\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\uff08\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a \u53c8\u306f\u76e3\u67fb\u59d4\u54e1\u4f1a\uff09\u306e\u6d3b\u52d5\u72b6\u6cc1\uff08\u958b\u50ac \u983b\u5ea6\u3001\u4e3b\u306a\u691c\u8a0e\u4e8b\u9805\u3001\u500b\u3005\u306e\u76e3\u67fb\u5f79 \u306e\u51fa\u5e2d\u72b6\u6cc1\u53ca\u3073\u5e38\u52e4\u306e\u76e3\u67fb\u5f79\u306e\u6d3b \u52d5\u7b49\uff09\u3092\u8a18\u8f09 \u3059\u308b\u3002 10 \u27a2 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style=\"color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3000\u76e3\u67fb\u5f79\u3001\u76e3\u67fb\u59d4\u54e1\u53ca\u3073\u76e3\u67fb\u7b49\u59d4\u54e1\u306e\u6d3b\u52d5\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306f\u3001\u5e38\u52e4\u8005\u306e\u6d3b\u52d5\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u975e\u5e38\u52e4\u306e\u8005\u3082\u542b\u3081\u3066\u8a18\u8f09\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=10\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.34<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3000\u76e3\u67fb\u306e\u7d99\u7d9a\u671f\u9593\u306f\u3001\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; padding-left: 60px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u2460\u3000\u63d0\u51fa\u4f1a\u793e\u304c\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u63d0\u51fa\u524d\u304b\u3089\u7d99\u7d9a\u3057\u3066\u540c\u4e00\u306e\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u76e3\u67fb\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\u63d0\u51fa\u524d\u306e\u76e3\u67fb\u671f\u9593\u3082\u542b\u3081\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; padding-left: 60px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u2461\uff0d\u2170\u3000\u904e\u53bb\u306b\u63d0\u51fa\u4f1a\u793e\u306b\u304a\u3044\u3066\u5408\u4f75\u3001\u4f1a\u793e\u5206\u5272\u3001\u682a\u5f0f\u4ea4\u63db\u53ca\u3073\u682a\u5f0f\u79fb\u8ee2\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u53d6\u5f97\u4f01\u696d\u306e\u76e3\u67fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u304c\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u3092\u7d99\u7d9a\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u5408\u4f75\u3001\u4f1a\u793e\u5206\u5272\u3001\u682a\u5f0f\u4ea4\u63db\u53ca\u3073\u682a\u5f0f\u79fb\u8ee2\u524d\u306e\u76e3\u67fb\u671f\u9593\u3082\u542b\u3081\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; padding-left: 60px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u2461\uff0d\u2171\u3000\u904e\u53bb\u306b\u63d0\u51fa\u4f1a\u793e\u306b\u304a\u3044\u3066\u5408\u4f75\u3001\u4f1a\u793e\u5206\u5272\u3001\u682a\u5f0f\u4ea4\u63db\u53ca\u3073\u682a\u5f0f\u79fb\u8ee2\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u88ab\u53d6\u5f97\u4f01\u696d\u306e\u76e3\u67fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u304c\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u5408\u4f75\u3001\u4f1a\u793e\u5206\u5272\u3001\u682a\u5f0f\u4ea4\u63db\u53ca\u3073\u682a\u5f0f\u79fb\u8ee2\u524d\u306e\u76e3\u67fb\u671f\u9593\u306f\u542b\u3081\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; padding-left: 60px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u2462\uff0d\u2170\u3000\u904e\u53bb\u306b\u76e3\u67fb\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u5408\u4f75\u524d\u306e\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u76e3\u67fb\u671f\u9593\u3082\u542b\u3081\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; padding-left: 60px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\">\u2462\uff0d\u2171\u3000\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u696d\u52d9\u3092\u57f7\u884c\u3057\u3066\u3044\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u7570\u306a\u308b\u76e3\u67fb\u6cd5\u4eba\u306b\u7570\u52d5\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u7570\u52d5\u5f8c\u306e\u76e3\u67fb\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3082\u7d99\u7d9a\u3057\u3066\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u3068\u304d\u53c8\u306f\u5f53\u8a72\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u7570\u52d5\u524d\u306e\u76e3\u67fb\u6cd5\u4eba\u3068\u7570\u52d5\u5f8c\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u540c\u4e00\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u5c5e\u3059\u308b\u3068\u304d\u7b49\u3001\u540c\u4e00\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u696d\u52d9\u3092\u7d99\u7d9a\u3057\u3066\u57f7\u884c\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u7570\u52d5\u524d\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u671f\u9593\u3082\u542b\u3081\u3066\u7b97\u5b9a\u3059\u308b\u3002<\/span><\/p>\n<p style=\"padding-left: 60px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><strong>\u3000<\/strong>\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u306e\u7b97\u5b9a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4e0a\u8a18\u306e\u6574\u7406\u3082\u8e0f\u307e\u3048\u3001\u57fa\u672c\u7684\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u53ef\u80fd\u306a\u7bc4\u56f2\u3067\u9061\u3063\u3066\u8abf\u67fb\u3059\u308c\u3070\u8db3\u308a\u3001\u305d\u306e\u8abf\u67fb\u304c\u8457\u3057\u304f\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u8abf\u67fb\u304c\u53ef\u80fd\u3067\u3042\u3063\u305f\u671f\u9593\u3092\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u8abf\u67fb\u304c\u8457\u3057\u304f\u56f0\u96e3\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u304c\u305d\u306e\u671f\u9593\u3092\u8d85\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u65e8\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b<\/span>\u3002<\/span><\/p>\n<p style=\"padding-left: 60px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><strong>\u3000<\/strong>\u307e\u305f\u3001\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u306e\u8a18\u8f09\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u300c\u25cf\u5e74\u9593\u300d\u3068\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u306e\u307b\u304b\u3001\u300c\u25cf\u5e74\u4ee5\u964d\u300d\u3068\u3044\u3063\u305f\u8a18\u8f09\u3082\u8003\u3048\u3089\u308c\u308b<\/span>\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190131\/01.pdf#page=10\" target=\"_blank\">\u91d1\u878d\u5e81\u8003\u3048\u65b9No.36<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b12\uff09<\/span>\u3000\u3069\u3053\u307e\u3067\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u542b\u3081\u308b\u3079\u304d\u304b\u306f\u3001\u76e3\u67fb\u4eba\u306b\u78ba\u8a8d\u3057\u306a\u3044\u3068\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u5b9f\u969b\u306b\u8a18\u8f09\u3059\u308b\u969b\u306f\u3001\u76e3\u67fb\u4eba\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/span><\/p>\n<p><!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2164\u3000\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u4e8b\u9805\uff08KAM\uff09<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2018\u5e74\uff17\u6708\uff16\u65e5\u306b\u3001\u91d1\u878d\u5e81\u30fb\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u304b\u3089\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20180706.html\" target=\"_blank\">\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u305d\u3057\u3066\u30012018\u5e7411\u670830\u65e5\u306b\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20180926_1.html\" target=\"_blank\">\u300c\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u76e3\u67fb\u8a3c\u660e\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\u306b\u5bfe\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u7d50\u679c\u7b49\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u516c\u8868\u306b\u3088\u308a\u3001<span style=\"color: #ff0000; text-decoration: underline;\">\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08Key Audit Matters\uff1aKAM\uff09\u300d<\/span>\u304c\u5c0e\u5165\u3055\u308c\u305f\u3002KAM\u3068\u306f\u3001<span style=\"color: #ff0000; text-decoration: underline;\">\u300c\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u76e3\u67fb\u5f79\u7b49\u3068\u5354\u8b70\u3057\u305f\u4e8b\u9805\u306e\u4e2d\u304b\u3089\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u9805\u300d<\/span>\u3092\u3044\u3046\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a \u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\uff08\u4ee5\u4e0b\u3001\u300c\u76e3\u57fa\u5831\u300d\u3068\u3044\u3046\uff09701.\uff17\uff09\u3002<\/p>\n<p>\u4eca\u307e\u3067\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3067\u306f\u3069\u306e\u4f01\u696d\u3082\u540c\u3058\u6587\u9762\u3067\u3042\u3063\u305f\u3002\u3057\u304b\u3057\u3001<span style=\"color: #ff0000; text-decoration: underline;\">KAM\u5c0e\u5165\u5f8c\u306f\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u3001KAM\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u76e3\u67fb\u5831\u544a\u66f8\u3082\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/span>\u3002\u306a\u304a\u3001KAM\u306f\u3042\u304f\u307e\u3067\u3082\u76e3\u67fb\u4e0a\u3001\u7279\u306b\u91cd\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051\u3067\u3042\u3063\u3066\u3001\u500b\u3005\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u500b\u5225\u306e\u76e3\u67fb\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000KAM\u306e\u6c7a\u5b9a\u904e\u7a0b<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u6bce\u671f\u3001\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u76e3\u67fb\u5f79\u7b49\u3068\u5354\u8b70\u3059\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u305d\u306e\u5354\u8b70\u3057\u305f\u4e8b\u9805\u304b\u3089\u3001\u4ee5\u4e0b\u3092\u8003\u616e\u3057\u3066\u3001<span style=\"text-decoration: underline;\">\u300c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3063\u305f\u4e8b\u9805\u300d<\/span>\u3092\u6c7a\u5b9a\u3059\u308b\uff08\u76e3\u57fa\u5831701.\uff18\uff09\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:#cd853f;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u304c\u8b58\u5225\u3055\u308c\u305f\u4e8b\u9805\u3001\u53c8\u306f\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u306e\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u3068\u8a55\u4fa1\u3055\u308c\u305f\u4e8b\u9805<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u304c\u9ad8\u3044\u3068\u8b58\u5225\u3055\u308c\u305f\u4e8b\u9805\u3092\u542b\u3081\u3001\u7d4c\u55b6\u8005\u306e\u91cd\u8981\u306a\u5224\u65ad\u3092\u4f34\u3046\u4e8b\u9805\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u4eba\u306e\u5224\u65ad\u306e\u7a0b\u5ea6<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000\u5f53\u5e74\u5ea6\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u305f\u91cd\u8981\u306a\u4e8b\u8c61\u53c8\u306f\u53d6\u5f15\u304c\u76e3\u67fb\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3000\u7b49<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3068\u306f\u3001\u76e3\u67fb\u4eba\u304c\u8b58\u5225\u3057\u8a55\u4fa1\u3057\u305f\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u4e2d\u3067\u3001\u7279\u5225\u306a\u76e3\u67fb\u4e0a\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u76e3\u67fb\u4eba\u304c\u5224\u65ad\u3057\u305f\u30ea\u30b9\u30af\u3092\u3044\u3046\uff08\u76e3\u57fa\u5831315.\uff13\uff08\uff13\uff09\uff09\u3002<\/span><\/p>\n<p>\u6700\u5f8c\u306b\u3001\u300c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3063\u305f\u4e8b\u9805\u300d\u304b\u3089\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001<span style=\"color: #ff0000; text-decoration: underline;\">\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u7279\u306b\u91cd\u8981\uff08\u76f8\u5bfe\u7684\u306a\u91cd\u8981\u6027\uff09\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u9805\uff08\uff1dKAM\uff09\u3092\u6c7a\u5b9a\u3059\u308b<\/span>\uff08\u76e3\u57fa\u5831701.\uff19\u3001A59\uff09\u3002<\/p>\n<p>\u6d77\u5916\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u3001\u306e\u308c\u3093\u306e\u8a55\u4fa1\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3001\u5404\u7a2e\u5f15\u5f53\u91d1\u7b49\u304c\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p>KAM\u306f\u5404\u793e\u306e\u4e2d\u3067\u306e\u76f8\u5bfe\u7684\u306a\u91cd\u8981\u6027\u306b\u3088\u308a\u6c7a\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001KAM\u304c\u30bc\u30ed\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\u7a00\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010KAM\u6c7a\u5b9a\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-19.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-197423\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-19.png\" alt=\"\" width=\"1151\" height=\"799\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-19.png 1151w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-19-300x208.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui2-19-1024x710.png 1024w\" sizes=\"(max-width: 1151px) 100vw, 1151px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u76e3\u67fb\u5831\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5192\u982d\u306e\u8a18\u8f09<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u306f\u3001KAM\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306e\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u300d\u306e\u533a\u5206\u306e\u5192\u982d\u306b\u4ee5\u4e0b\u3092\u8a18\u8f09\u3059\u308b\uff08\u76e3\u57fa\u5831701.11\uff09\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:#800080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff11\uff09<\/span>\u3000KAM\u306f\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u4eba\u304c\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u4e8b\u9805\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff12\uff09<\/span>\u3000KAM\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5168\u4f53\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u904e\u7a0b\u53ca\u3073\u76e3\u67fb\u610f\u898b\u306e\u5f62\u6210\u306b\u304a\u3044\u3066\u76e3\u67fb\u4eba\u304c\u5bfe\u5fdc\u3057\u305f\u4e8b\u9805\u3067\u3042\u308a\u3001\u5f53\u8a72\u4e8b\u9805\u306b\u5bfe\u3057\u3066<span style=\"text-decoration: underline;\">\u500b\u5225\u306b\u610f\u898b\u3092\u8868\u660e\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044<\/span>\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u500b\u3005\u306eKAM\u306e\u8a18\u8f09<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u8a18\u8f09\u306e\u4e0b\u306b\u500b\u3005\u306eKAM\u306b<span style=\"text-decoration: underline;\">\u9069\u5207\u306a\u5c0f\u898b\u51fa\u3057\u3092\u4ed8\u3057\u3066<\/span>\u3001\u4ee5\u4e0b\u3092\u8a18\u8f09\u3059\u308b\uff08\u76e3\u57fa\u5831701.12\uff09\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<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff11\uff09<\/span>\u3000\u95a2\u9023\u3059\u308b\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u4e8b\u9805\u304c\u3042\u308b\u5834\u5408\u306f\u3001<span style=\"color: #ff0000; text-decoration: underline;\">\u5f53\u8a72\u6ce8\u8a18\u4e8b\u9805\u3078\u306e\u53c2\u7167<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff12\uff09<\/span>\u3000\u500b\u3005\u306eKAM\u306e<span style=\"color: #ff0000; text-decoration: underline;\">\u5185\u5bb9<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff13\uff09<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u5f53\u8a72\u4e8b\u9805\u3092KAM\u306b\u6c7a\u5b9a\u3057\u305f<span style=\"color: #ff0000; text-decoration: underline;\">\u7406\u7531<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff14\uff09<\/span>\u3000\u5f53\u8a72\u4e8b\u9805\u306b\u5bfe\u3059\u308b<span style=\"color: #ff0000; text-decoration: underline;\">\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc<\/span><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011<br \/>\n\u682a\u5f0f\u4f1a\u793e\u4e09\u83f1\u30b1\u30df\u30ab\u30eb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u304c\u30012019\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u300c\u4efb\u610f\u306b\u300d\u76e3\u67fb\u4eba\u304b\u3089<a title=\"\u4e09\u83f1\u30b1\u30df\u30ab\u30eb\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mitsubishichem-hd.co.jp\/ir\/pdf\/00828\/00941.pdf\" target=\"_blank\">KAM\u306e\u5831\u544a\u3092\u53d7\u3051\u3066\u3044\u308b<\/a>\u3002KAM\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308b\u305f\u3081\u306e\u826f\u3044\u4e8b\u4f8b\u3067\u3042\u308b\u3002<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000KAM\u3068\u4f01\u696d\u306b\u3088\u308b\u958b\u793a\u3068\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4f01\u696d\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u8cac\u4efb\u306f\u7d4c\u55b6\u8005\u306b\u3042\u308a\u3001KAM\u306e\u8a18\u8f09\u306f\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u958b\u793a\u3092\u4ee3\u66ff\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u76e3\u67fb\u4eba\u304cKAM\u3092\u8a18\u8f09\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u304c\u307e\u3060\u672a\u516c\u8868\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7d4c\u55b6\u8005\u306b\u8ffd\u52a0\u306e\u60c5\u5831\u958b\u793a\uff08\u6ce8\u8a18\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u7d4c\u7406\u306e\u72b6\u6cc1\u3088\u308a\u524d\u3067\u306e\u958b\u793a\u3001\u6c7a\u7b97\u77ed\u4fe1\u7b49\uff09\u3092\u4fc3\u3059\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u3064\u3044\u3066 \u4e8c\uff11\uff08\uff15\uff09\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u76e3\u67fb\u4eba\u304c\u8ffd\u52a0\u7684\u306a\u60c5\u5831\u958b\u793a\u3092\u4fc3\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u7d4c\u55b6\u8005\u304c\u60c5\u5831\u3092\u958b\u793a\u3057\u306a\u3044\u5834\u5408\u3001\u76e3\u67fb\u4eba\u304c\u6b63\u5f53\u306a\u6ce8\u610f\u3092\u6255\u3063\u3066\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u5224\u65ad\u306b\u304a\u3044\u3066\u5f53\u8a72\u60c5\u5831\u3092KAM\u306b\u542b\u3081\u308b\u3053\u3068\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u306b\u7167\u3089\u3057\u3066\u5b88\u79d8\u7fa9\u52d9\u304c\u89e3\u9664\u3055\u308c\u308b\u6b63\u5f53\u306a\u7406\u7531\u306b\u8a72\u5f53\u3059\u308b\uff08\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u3064\u3044\u3066 \u4e8c\uff11\uff08\uff15\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u5bfe\u8c61\u53ca\u3073\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u5bfe\u8c61<\/strong><\/h4>\n<p>\u5f53\u9762\u3001<span style=\"color: #ff0000; text-decoration: underline;\">\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a<\/span>\u306e\u76e3\u67fb\u5831\u544a\u66f8\uff08\u5e74\u5ea6\uff09\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u306a\u304a\u3001\u975e\u4e0a\u5834\u4f01\u696d\u306e\u3046\u3061\u3001\u8cc7\u672c\u91d1\uff15\u5104\u5186\u672a\u6e80\u53c8\u306f\u58f2\u4e0a\u9ad810\u5104\u5186\u672a\u6e80\u304b\u3064\u8ca0\u50b5\u7dcf\u984d200\u5104\u5186\u672a\u6e80\u306e\u4f01\u696d\u306f\u9664\u304b\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p><span style=\"color: #ff0000; text-decoration: underline;\">2021\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/span>\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">2020\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5f8c\u304b\u3089\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000KAM\u306f\u76e3\u67fb\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u3067\u3042\u308b\u305f\u3081\u3001\u3044\u3064\u304b\u3089\u9069\u7528\u3059\u308b\u304b\u5224\u65ad\u3059\u308b\u306e\u306f\u3001\u4f01\u696d\u3067\u306f\u306a\u304f\u3001\u76e3\u67fb\u4eba\u3067\u3042\u308b\u3002<\/span><\/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>\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<\/p><\/p><\/p><\/p><\/p><\/p><\/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>\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u4f1a\u793e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u95a2\u4fc2\u6cd5\u5f8b\u306e\u6574\u5099\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u300c\u6574\u5099\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c\u30012019\u5e7412\u6708\uff14\u65e5\u306b\u6210\u7acb\u3057\u3001\u540c\u5e7412\u670811\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u3002<br \/>\n\u6539\u6b63\u70b9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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":[178,167,182,290,232],"tags":[333,316,611,332,128,159],"backnumber":[2036],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:26:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/197177"}],"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=197177"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/197177\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=197177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=197177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=197177"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=197177"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=197177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}