{"id":198179,"date":"2020-03-19T10:15:46","date_gmt":"2020-03-19T01:15:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=198179"},"modified":"2020-03-18T18:14:26","modified_gmt":"2020-03-18T09:14:26","slug":"financial-accounting-article-56","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-56\/","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\uff13\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\uff13\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>\u2165\u3000\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2019\u5e74\uff11\u670816\u65e5\u306bASBJ\u3088\u308a\u3001\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e3b\u306a\u6539\u6b63\u70b9\u7b49\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<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\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u5b9a\u7fa9\u306e\u5909\u66f4<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u5bfe\u4fa1\u304c\u8fd4\u9084\u3055\u308c\u308b\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u6539\u6b63<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f<\/strong><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2019\/2019-0116.html\" target=\"_blank\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u5b9a\u7fa9\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u5b9a\u7fa9\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u7d50\u5408\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\uff08\u6ce8\uff12\uff09\uff09\u3002\u4f01\u696d\u7d50\u5408\u306b\u304a\u3044\u3066\u3001\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u4f01\u696d\u7d50\u5408\u65e5\u5f8c\u306b\u8fd4\u9084\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u5b9a\u7fa9\u306b\u542b\u3081\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-198185\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-1.png\" alt=\"\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u3068\u306f\u3001\u4f01\u696d\u7d50\u5408\u5951\u7d04\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u4f01\u696d\u7d50\u5408\u5951\u7d04\u7de0\u7d50\u5f8c\u306e\u5c06\u6765\u306e\u7279\u5b9a\u306e\u4e8b\u8c61\u53c8\u306f\u53d6\u5f15\u306e\u7d50\u679c\u306b\u4f9d\u5b58\u3057\u3066\u3001\u4f01\u696d\u7d50\u5408\u65e5\u5f8c\u306b\u8ffd\u52a0\u7684\u306b\u4ea4\u4ed8\u53c8\u306f\u5f15\u304d\u6e21\u3055\u308c\u308b\u53d6\u5f97\u5bfe\u4fa1\u3092\u3044\u3046\u3002\t\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u3068\u306f\u3001\u4f01\u696d\u7d50\u5408\u5951\u7d04\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u4f01\u696d\u7d50\u5408\u5951\u7d04\u7de0\u7d50\u5f8c\u306e\u5c06\u6765\u306e\u7279\u5b9a\u306e\u4e8b\u8c61\u53c8\u306f\u53d6\u5f15\u306e\u7d50\u679c\u306b\u4f9d\u5b58\u3057\u3066\u3001\u4f01\u696d\u7d50\u5408\u65e5\u5f8c\u306b\u8ffd\u52a0\u7684\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u82e5\u3057\u304f\u306f\u5f15\u304d\u6e21\u3055\u308c\u308b\u53c8\u306f\u8fd4\u9084\u3055\u308c\u308b\u53d6\u5f97\u5bfe\u4fa1\u3092\u3044\u3046\u3002\" width=\"1471\" height=\"427\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-1.png 1471w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-1-300x87.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-1-1024x297.png 1024w\" sizes=\"(max-width: 1471px) 100vw, 1471px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5bfe\u4fa1\u304c\u8fd4\u9084\u3055\u308c\u308b\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4f01\u696d\u7d50\u5408\u65e5\u5f8c\u306b\u8fd4\u9084\u3055\u308c\u308b\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-198186\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-2.png\" 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-2-227x300.png 227w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-2-776x1024.png 776w\" sizes=\"(max-width: 1468px) 100vw, 1468px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u8a18\u8f09\u5185\u5bb9\u306e\u6574\u5408<\/h4>\n<p>\u7d50\u5408\u5f53\u4e8b\u4f01\u696d\u306e\u682a\u4e3b\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c 10 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-15px;\">\u2461\u3000\u5206\u5272\u578b\u4f1a\u793e\u5206\u5272\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u306b\u95a2\u9023\u3059\u308b\u898f\u5b9a\u306e\u524a\u9664<\/h4>\n<p>\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5206\u5272\u578b\u4f1a\u793e\u5206\u5272\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u304c\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5206\u5272\u578b\u4f1a\u793e\u5206\u5272\u304c\u975e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u3068\u306a\u308a\u3001\u5206\u5272\u671f\u65e5\u304c\u5206\u96e2\u5143\u4f01\u696d\u306e\u671f\u9996\u3067\u3042\u308b\u5834\u5408\u306e\u5206\u96e2\u5143\u4f01\u696d\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u305f\u9069\u7528\u6307\u91dd\u7b2c109\u9805\u53ca\u3073\u7b2c403\u9805\u3092\u524a\u9664\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u6539\u6b63\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u6539\u6b63\u3067\u306f\u306a\u304f\u3001\u8a18\u8f09\u5185\u5bb9\u306e\u6574\u5408\u6027\u3092\u56f3\u3063\u305f\u306e\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\u8a73\u7d30\u306a\u89e3\u8aac\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2019\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u4ee5\u5f8c\u5b9f\u65bd\u3055\u308c\u308b\u7d44\u7e54\u518d\u7de8\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u6539\u6b63\u306e\u9069\u7528\u524d\u306b\u884c\u308f\u308c\u305f\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u5f8c\u3082\u7d99\u7d9a\u3059\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u6539\u6b63\u7d50\u5408\u57fa\u6e96\u53ca\u3073\u6539\u6b63\u7d50\u5408\u6307\u91dd\u306e\u9069\u7528\u65e5\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u898b\u76f4\u3057\u53ca\u3073\u9061\u53ca\u7684\u306a\u51e6\u7406\u306f\u884c\u308f\u306a\u3044\u3002<br \/>\n<span id=\"no1\">\u3000<\/span><br \/>\n<!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2166\u3000\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2018\u5e74\uff19\u670814\u65e5\u30682019\u5e74\uff16\u670828\u65e5\u306bASBJ\u3088\u308a\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u7b49\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u30002018\u5e74\u6539\u6b63<\/strong><\/h4>\n<p>2018\u5e74\uff19\u670814\u65e5\u306bASBJ\u3088\u308aIFRS\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u306e\u9069\u7528\u306b\u4f34\u3044\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c2018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09\u300d\u53ca\u3073\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c24\u53f7\u300c\u6301\u5206\u6cd5\u9069\u7528\u95a2\u9023\u4f1a\u793e\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c2018\u6539\u6b63\u6301\u5206\u6cd5\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09\u300d\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2018\/2018-0914.html\" target=\"_blank\">\u6539\u6b63\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306b\u304a\u3044\u3066IFRS\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u3092\u9069\u7528\u3057\u3001\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u306e\u516c\u6b63\u4fa1\u5024\u306e\u4e8b\u5f8c\u7684\u306a\u5909\u52d5\u3092\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8868\u793a\u3059\u308b\u9078\u629e\u3092\u3057\u3066\u3044\u308b\u5834\u5408\uff08OCI\u30aa\u30d7\u30b7\u30e7\u30f3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff09\u3001\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u4e0a\u3001\u5f53\u8a72\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u306e\u58f2\u5374\u640d\u76ca\u76f8\u5f53\u984d\u53ca\u3073\u6e1b\u640d\u640d\u5931\u76f8\u5f53\u984d\u3092\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u4fee\u6b63\u3059\u308b\uff082018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044 \u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\uff15\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000OCI\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3068\u6642\u4fa1\u306e\u5dee\u984d\uff08\u8a55\u4fa1\u5dee\u984d\uff09\u3092\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\uff08OCI\uff09\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3001\u305d\u306e\u5f8c\u3001\u30ea\u30b5\u30a4\u30af\u30ea\u30f3\u30b0\u3092\u884c\u308f\u306a\u3044\uff08\u58f2\u5374\u6642\u306e\u58f2\u5374\u640d\u76ca\u3084\u6e1b\u640d\u640d\u5931\u3092\u8a08\u4e0a\u305b\u305a\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\uff09\u3053\u3068\u3092\u3044\u3046\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u6301\u5206\u6cd5\u9069\u7528\u95a2\u9023\u4f1a\u793e\u306b\u304a\u3044\u3066\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u306b\u6e96\u3058\u3066\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u3068\u540c\u69d8\u306b\u4fee\u6b63\u3092\u884c\u3046\uff082018\u6539\u6b63\u6301\u5206\u6cd5\u53d6\u6271\u3044 \u5f53\u9762\u306e\u53d6\u6271\u3044\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff3b\u539f\u5247\uff3d<\/strong><\/span><\/p>\n<p>2019\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\uff082018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044 \u9069\u7528\u6642\u671f\uff08\uff13\uff09\u2460\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\uff3b\u5bb9\u8a8d\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u306e\u516c\u8868\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u65e9\u671f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff082018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044 \u9069\u7528\u6642\u671f\uff08\uff13\uff09\u2461\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u307e\u305f\u3001\u300c2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u300d\u53c8\u306f\u300c\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u304c\u521d\u3081\u3066 IFRS \u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u3092\u9069\u7528\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u7fcc\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u300d\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002\u306a\u304a\u30012019\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u4ee5\u964d\u306e\u5404\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u65e8\u3092\u6ce8\u8a18\u3059\u308b\uff082018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044 \u9069\u7528\u6642\u671f\uff08\uff13\uff09\u2462\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#f1ffff;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3008\u6301\u5206\u6cd5\u9069\u7528\u95a2\u9023\u4f1a\u793e\u306e\u5834\u5408\u3009<\/strong><\/span><\/p>\n<p>\u6539\u6b63\u6301\u5206\u6cd5\u53d6\u6271\u3044\u306e\u9069\u7528\u6642\u671f\u3082\u540c\u69d8\u3067\u3042\u308b\uff082018\u6539\u6b63\u6301\u5206\u6cd5\u53d6\u6271\u3044 \u9069\u7528\u6642\u671f\uff08\uff12\uff09\u2460\u2461\u2462\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u30012018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u5f53\u8a72\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u6642\u70b9\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306b\u304a\u3044\u3066 IFRS \u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u3092\u65e9\u671f\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u7b97\u5b9a\u3059\u308b\u4e0a\u3067\u3001\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306b\u304a\u3044\u3066IFRS\u7b2c\uff19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u300d\u3092\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u307e\u3067\u306e\u671f\u9593\u306b\u304a\u3044\u3066\u8cc7\u672c\u6027\u91d1\u878d\u5546\u54c1\u306e\u6e1b\u640d\u4f1a\u8a08\u306e\u9069\u7528\u3092\u884c\u308f\u305a\u3001\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u6642\u70b9\u3067\u6e1b\u640d\u306e\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\uff082018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044 \u9069\u7528\u6642\u671f\uff08\uff13\uff09\u2463\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#f1ffff;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3008\u56db\u534a\u671f\u306e\u5834\u5408\u3009<\/strong><\/span><\/p>\n<p>2018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u306e\u516c\u8868\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306b2018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u3092\u65e9\u671f\u9069\u7528\u3057\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u9069\u7528\u521d\u5e74\u5ea6\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u3088\u308b\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u65e9\u671f\u9069\u7528\u3057\u305f\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u6642\u70b9\u3067\u306f\u306a\u304f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u6642\u70b9\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u4fc2\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\uff08\u6bd4\u8f03\u60c5\u5831\uff09\u306b\u3064\u3044\u30662018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u306e\u5b9a\u3081\u3092\u5f53\u8a72\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\uff082018\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044 \u9069\u7528\u6642\u671f\uff08\uff13\uff09\u2464\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#f1ffff;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3008\u6301\u5206\u6cd5\u9069\u7528\u95a2\u9023\u4f1a\u793e\u306e\u5834\u5408\u3009<\/strong><\/span><\/p>\n<p>2018\u6539\u6b63\u6301\u5206\u6cd5\u53d6\u6271\u3044\u3082\u540c\u69d8\u3067\u3042\u308b\uff082018\u6539\u6b63\u6301\u5206\u6cd5\u53d6\u6271\u3044 \u9069\u7528\u6642\u671f\uff08\uff12\uff09\u2463\u2464\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u30002019\u5e74\u6539\u6b63<\/strong><\/h4>\n<p>2019\u5e74\uff16\u670828\u65e5\u306bASBJ\u3088\u308a\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c2019\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09\u300d\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u5f53\u8a72\u6539\u6b63\u3067\u306f\u3001IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\uff08\u4ee5\u4e0b\u3001\u300cIFRS\u7b2c16\u53f7\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u4f1a\u8a08\u57fa\u6e96\u66f4\u65b0\u66f8\u7b2c2016\uff0d02\u53f7\u300c\u30ea\u30fc\u30b9\uff08Topic 842\uff09\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u30ea\u30fc\u30b9\uff08Topic 842\uff09\u300d\u3068\u3044\u3046\uff09\u306e\u9069\u7528\u306b\u4f34\u3044\u3001\u300c\u8003\u3048\u65b9\u300d\u304c\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2019\/2019-0628.html\" target=\"_blank\">\u6539\u6b63\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8003\u3048\u65b9\u306e\u6574\u7406<\/strong><\/h4>\n<p>IFRS\u7b2c16 \u53f7\u53ca\u3073\u30ea\u30fc\u30b9\uff08Topic 842\uff09\u3092\u5bfe\u8c61\u306b\u3001\u4fee\u6b63\u9805\u76ee\u3068\u3057\u3066\u8ffd\u52a0\u3059\u308b\u9805\u76ee\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u691c\u8a0e\u304c\u884c\u308f\u308c\u3001\u65e5\u672c\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4fee\u6b63\u9805\u76ee\u306e\u8ffd\u52a0\u306f\u884c\u308f\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\uff082019\u6539\u6b63\u5728\u5916\u5b50\u4f1a\u793e\u53d6\u6271\u3044 \u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u516c\u8868\u53ca\u3073\u6539\u6b63\u306e\u7d4c\u7def 2019 \u5e74\u6539\u6b63\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u304cIFRS\u7b2c16\u53f7\u3084\u30ea\u30fc\u30b9\uff08Topic 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2019\/2019-0704.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c30\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u95a2\u9023\u3057\u3066\u4ee5\u4e0b\u306e\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u3082\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff19\u53f7\u300c\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u68da\u5378\u8cc7\u7523\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c14\u53f7\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u56db\u534a\u671f\u6307\u91dd\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u958b\u793a\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d<\/p>\n<\/div>\n\u3055\u3089\u306b\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u4ee5\u4e0b\u306e\u6307\u91dd\u306b\u3064\u3044\u3066\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u3011<\/strong><\/span><\/p>\n<p>\u6539\u6b63\u524d\u306e\u91d1\u878d\u5546\u54c1\u57fa\u6e96\u3067\u306f\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u671f\u672b\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u306b\u671f\u672b\u524d\uff11\u30f6\u6708\u306e\u5e02\u5834\u4fa1\u683c\u306e\u5e73\u5747\u4fa1\u984d\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u3001\u5f53\u8a72\u5e73\u5747\u4fa1\u984d\u304c\u6642\u4fa1\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3055\u306a\u3044\u3053\u3068\u304b\u3089\u7528\u3044\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u3092\u884c\u3046\u304b\u5426\u304b\u306e\u5224\u65ad\u306b\u304a\u3044\u3066\u3001\u671f\u672b\u524d\uff11\u30f6\u6708\u306e\u5e02\u5834\u4fa1\u683c\u306e\u5e73\u5747\u4fa1\u984d\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5b9a\u3081\u306f\u3001\u6539\u6b63\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u5834\u5408\u3067\u3082\u3001\u8a55\u4fa1\u5dee\u984d\u306e\u7b97\u5b9a\u306e\u969b\u306b\u306f\u5e73\u5747\u4fa1\u984d\u3067\u306f\u306a\u304f\u3001\u671f\u672b\u65e5\u306e\u6642\u4fa1\u3092\u7528\u3044\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u91d1\u878d\u5546\u54c1\u6307\u91dd91\u3001284\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 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3px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000<strong>\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u304c\u5165\u624b\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u4ed6\u306e\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\uff08\u4f8b\u3048\u3070\u3001\u4ed6\u306e\u8005\u304c\u8cc7\u7523\u3068\u3057\u3066\u4fdd\u6709\u3059\u308b\u540c\u4e00\u306e\u9805\u76ee\u306b\u4fc2\u308b\u6d3b\u767a\u3067\u306a\u3044\u5e02\u5834\u306b\u304a\u3051\u308b\u76f8\u5834\u4fa1\u683c\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 20px;\"><strong>\uff08\uff14\uff09<\/strong>\u3000<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff13\uff09<\/strong>\u304c\u5165\u624b\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u30a4\u30f3\u30ab\u30e0\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u53c8\u306f\u30de\u30fc\u30b1\u30c3\u30c8\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1<\/p>\n<p>\u307e\u305f\u3001\u8ca0\u50b5\u306e\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8ca0\u50b5\u306e\u4e0d\u5c65\u884c\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u3092\u53cd\u6620\u3059\u308b\u3002\u8ca0\u50b5\u306e\u4e0d\u5c65\u884c\u30ea\u30b9\u30af\u3068\u306f\u3001\u4f01\u696d\u304c\u50b5\u52d9\u3092\u5c65\u884c\u3057\u306a\u3044\u30ea\u30b9\u30af\u3067\u3042\u308a\u3001\u4f01\u696d\u81ea\u8eab\u306e\u4fe1\u7528\u30ea\u30b9\u30af\u306b\u9650\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-198665\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui3-5-1.png\" alt=\"\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u53c8\u306f\u6ce8\u8a18\u306e\u307f\u3067\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5408\u8a08\u984d \u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u53c8\u306f\u6ce8\u8a18\u306e\u307f\u3067\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805 \uf0d8\t\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u8a55\u4fa1\u6280\u6cd5\u53ca\u3073\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u8aac\u660e 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style=\"text-decoration: underline;\">\u306f\u4e0d\u8981<\/span>\u3067\u3042\u308b\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\uff12\uff09<\/span>\u3000\u4f01\u696d\u81ea\u8eab\u304c\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u63a8\u8a08\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u904e\u53bb\u306e\u53d6\u5f15\u4fa1\u683c\u53c8\u306f\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u4fa1\u683c\u3092\u8abf\u6574\u305b\u305a\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u306b\u306f\u3001\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\u308b\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: 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60px;\"><span style=\"font-size: 12px;\">\u2461\u3000\u5f53\u671f\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u53ca\u3073\u305d\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u79d1\u76ee<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2462\u3000\u8cfc\u5165\u3001\u58f2\u5374\u3001\u767a\u884c\u53ca\u3073\u6c7a\u6e08\u306e\u305d\u308c\u305e\u308c\u306e\u984d\uff08\u3053\u308c\u3089\u306e\u984d\u306e\u7d14\u984d\u3067\u3082\u53ef\uff09<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2463\u3000\u30ec\u30d9\u30eb\uff11\u306e\u6642\u4fa1\u53c8\u306f\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u304b\u3089\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u3078\u306e\u632f\u66ff\u984d\u53ca\u3073\u5f53\u8a72\u632f\u66ff\u306e\u7406\u7531<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2464\u3000\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u304b\u3089\u30ec\u30d9\u30eb\uff11\u306e\u6642\u4fa1\u53c8\u306f\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u3078\u306e\u632f\u66ff\u984d\u53ca\u3073\u5f53\u8a72\u632f\u66ff\u306e\u7406\u7531<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2465\u3000\u4e0a\u8a18\u2460\u306b\u5b9a\u3081\u308b\u5f53\u671f\u306e\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u306e\u3046\u3061\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306b\u304a\u3044\u3066\u4fdd\u6709\u3059\u308b\u91d1\u878d\u5546\u54c1\u306e\u8a55\u4fa1\u640d\u76ca\u53ca\u3073\u305d\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u79d1\u76ee<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u2466\u3000\u4e0a\u8a18\u2463\u53ca\u3073\u2464\u306e\u632f\u66ff\u6642\u70b9\u306b\u95a2\u3059\u308b\u65b9\u91dd<br \/>\n\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u91dd\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 72px;\"><span style=\"font-size: 12px;\">\u27a4\u632f\u66ff\u3092\u751f\u3058\u3055\u305b\u305f\u4e8b\u8c61\u304c\u751f\u3058\u305f\u53c8\u306f\u72b6\u6cc1\u304c\u5909\u5316\u3057\u305f\u65e5<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 72px;\"><span style=\"font-size: 12px;\">\u27a4\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 10px; padding-left: 72px;\"><span style=\"font-size: 12px;\">\u27a4\u4f1a\u8a08\u671f\u9593\u306e\u672b\u65e5<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\"><strong>\u3000<\/strong>\u8abf\u6574\u8868\u306f\u3001\u57fa\u672c\u7684\u306b\u8868\u5f62\u5f0f\u306b\u3088\u308a\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u6642\u4fa1\u304c\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u306b\u5206\u985e\u3055\u308c\u308b\u91d1\u878d\u5546\u54c1\u306e\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u307e\u3067\u306e\u5909\u52d5\u306e\u5927\u90e8\u5206\u304c\u5358\u4e00\u306e\u5909\u52d5\u7406\u7531\u306b\u3088\u3063\u3066\u8aac\u660e\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u7684\u306a\u91cd\u8981\u6027\u306e\u5224\u65ad\u306b\u57fa\u3065\u304d\u3001\u8868\u5f62\u5f0f\u306b\u3088\u3089\u306a\u3044\u6ce8\u8a18\u3082\u53ef\u80fd\u3067\u3042\u308b\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\u4f8b\u3048\u3070\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u8a55\u4fa1\u306e\u65b9\u91dd\u53ca\u3073\u624b\u7d9a\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3084\u5404\u671f\u306e\u6642\u4fa1\u306e\u5909\u52d5\u306e\u5206\u6790\u65b9\u6cd5\u7b49<\/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\u203b\uff15\uff09<\/span>\u3000\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u4ed6\u306e\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u306e\u9593\u306b\u76f8\u95a2\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u76f8\u95a2\u95a2\u4fc2\u306e\u5185\u5bb9\u53ca\u3073\u5f53\u8a72\u76f8\u95a2\u95a2\u4fc2\u3092\u524d\u63d0\u3068\u3059\u308b\u3068\u6642\u4fa1\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u3059\u308b\u8aac\u660e\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u73fe\u91d1\u7b49\u306e\u6642\u4fa1\u6ce8\u8a18\u3011<\/strong><\/span>\uff08\u91d1\u878d\u5546\u54c1\u958b\u793a\u6307\u91dd\uff14\uff09<\/p>\n<p>\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u3067\u73fe\u91d1\u3084\u77ed\u671f\u9593\u3067\u6c7a\u6e08\u3055\u308c\u308b\u305f\u3081\u6642\u4fa1\u304c\u5e33\u7c3f\u4fa1\u984d\u306b\u8fd1\u4f3c\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u5f93\u524d\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u3001\u6642\u4fa1\u53ca\u3073\u5dee\u984d\u3092\u6ce8\u8a18\u3057\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u3001\u73fe\u91d1\u53ca\u3073\u77ed\u671f\u9593\u3067\u6c7a\u6e08\u3055\u308c\u308b\u305f\u3081\u6642\u4fa1\u304c\u5e33\u7c3f\u4fa1\u984d\u306b\u8fd1\u4f3c\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u56db\u534a\u671f\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u3011<\/strong><\/span>\uff08\u56db\u534a\u671f\u6307\u91dd80\uff08\uff13\uff09\u300181\uff0d\uff19\uff09<\/p>\n<p>\u56db\u534a\u671f\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u91d1\u878d\u5546\u54c1\u306e\u3046\u3061\u3001\u4f01\u696d\u96c6\u56e3\u306e\u4e8b\u696d\u904b\u55b6\u306b\u3042\u305f\u3063\u3066\u306e\u91cd\u8981\u306a\u9805\u76ee\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u524d\u5e74\u5ea6\u672b\u3068\u6bd4\u8f03\u3057\u3066\u8457\u3057\u304f\u5909\u52d5\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u307f\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff3b\u539f\u5247\uff3d<\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000; text-decoration: underline;\">2021\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b<\/span>\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e<span style=\"color: #ff0000; text-decoration: underline;\">\u671f\u9996<\/span>\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u6642\u4fa1\u57fa\u6e9616\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\uff3b\u5bb9\u8a8d\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a42020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u307e\u305f\u30012020\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6642\u4fa1\u57fa\u6e9617\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u6642\u4fa1\u57fa\u6e96\u53ca\u3073\u6642\u4fa1\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u6642\u4fa1\u57fa\u6e96\u53ca\u3073\u6642\u4fa1\u6307\u91dd\u304c\u5b9a\u3081\u308b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u3001<span style=\"color: #ff0000; text-decoration: underline;\">\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b<\/span>\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u306e<span style=\"color: #ff0000; text-decoration: underline;\">\u5909\u66f4\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b<\/span>\uff08\u6642\u4fa1\u57fa\u6e9619\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306b\u95a2\u308f\u3089\u305a\u3001\u6642\u4fa1\u57fa\u6e96\u53ca\u3073\u6642\u4fa1\u6307\u91dd\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u6642\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u3067\u3001\u5f53\u8a72\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u984d\u3092\u5206\u96e2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u6642\u4fa1\u57fa\u6e96\u53ca\u3073\u6642\u4fa1\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u306a\u304a\u3001\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u9061\u53ca\u57fa\u6e96\u7b2c10\u9805\u306b\u5b9a\u3081\u308b\u4e8b\u9805\uff08\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\uff09\u306e\u6ce8\u8a18\u306f\u5fc5\u8981\u3067\u3042\u308b\uff08\u6642\u4fa1\u57fa\u6e9620\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3092\u904e\u53bb\u306e\u671f\u9593\u306e\u3059\u3079\u3066\u306b\u9061\u53ca\u9069\u7528\u3059\u308b\u3002<\/li>\n<li>\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u53c8\u306f\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"color: #ff0000; text-decoration: underline;\">\u4e0a\u8a18<strong>\uff15<\/strong>\u306e\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3042\u308b<\/span>\u3002\u5f53\u8a72\u6ce8\u8a18\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3001\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u3001<span style=\"color: #ff0000; text-decoration: underline;\">\u305d\u306e\u65e8\u53ca\u3073\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u3092\u4e0a\u8a18<strong>\uff15<\/strong>\uff08\uff11\uff09\u306e\u6ce8\u8a18\u306b\u4f75\u305b\u3066\u6ce8\u8a18\u3059\u308b<\/span>\uff08\u6642\u4fa1\u6307\u91dd26\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u306e\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u30c8\u30ec\u30fc\u30c7\u30a3\u30f3\u30b0\u76ee\u7684\u3067\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u306e\u6642\u4fa1\u306e\u5b9a\u7fa9\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u751f\u3058\u308b\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306f\u3001\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u5909\u66f4\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b\uff08\u68da\u5378\u8cc7\u7523\u57fa\u6e9621\uff0d\uff17\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2168\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u65e9\u671f\u9069\u7528<\/strong><\/h4>\n<p style=\"margin-top: 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href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0330.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u5f37\u5236\u9069\u7528\uff3d<\/strong><\/span><\/p>\n<p><span style=\"color: #ff0000; text-decoration: underline;\">2021\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9681\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff3b\u65e9\u671f\u9069\u7528\uff3d<\/strong><\/span><\/p>\n<p>2018\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9682\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p>\u4e0a\u8a18\u306b\u52a0\u3048\u30012018\u5e7412\u670831\u65e5\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u304b\u30892019\u5e74\uff13\u670830\u65e5\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u306b\u304a\u3051\u308b\u5e74\u5ea6\u672b\uff08\uff08\u6ce8\uff09\u671f\u9996\u3067\u306f\u306a\u3044\uff09\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u4fc2\u308b\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u65e9\u671f\u9069\u7528\u3057\u305f\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306e\u57fa\u6e96\u3092\u5f53\u8a72\u5e74\u5ea6\u306e\u671f\u9996\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9683\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff3b\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\uff3d<\/strong><\/span><\/p>\n<p>\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001<span style=\"text-decoration: underline;\">\u539f\u5247\u3068\u3057\u3066\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u904e\u53bb\u306e\u671f\u9593\u306e\u3059\u3079\u3066\u306b\u9061\u53ca\u9069\u7528\u3059\u308b<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9684\uff09\u3002\u306a\u304a\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u4e0b\u8a18<strong>\uff08\uff11\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\uff3b\u5bb9\u8a8d\u51e6\u7406\uff3d<\/strong><\/span><\/p>\n<p>\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e<span style=\"color: #ff0000; text-decoration: underline;\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9684\u305f\u3060\u3057\u66f8\uff09\u3002\u307e\u305f\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u4e0b\u8a18<strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u9061\u53ca\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u9061\u53ca\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e<span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u304b\u3089<span style=\"color: #666699;\">\uff08\u2173\uff09<\/span>\u306e\u65b9\u6cd5\u306e\uff11\u3064\u53c8\u306f\u8907\u6570\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9685\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u2170\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066<span style=\"text-decoration: underline;\">\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e<\/span>\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e26\u3073\u306b\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff08\u300c\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u300d\uff09\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3057\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u2171\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066<span style=\"text-decoration: underline;\">\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e<\/span>\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u89e3\u6d88\u3055\u308c\u305f\u6642\u306e\u91d1\u984d\u3092\u7528\u3044\u3066\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u2172\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e<span style=\"text-decoration: underline;\">\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u5185\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u958b\u59cb\u3057\u3066\u7d42\u4e86\u3057\u305f\u5951\u7d04<\/span>\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e<span style=\"text-decoration: underline;\">\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09<\/span>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e<span style=\"text-decoration: underline;\">\u56db\u534a\u671f\uff08\u53c8\u306f\u4e2d\u9593\uff09<\/span>\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3057\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u2173\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e<span style=\"text-decoration: underline;\">\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4<\/span>\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e<span style=\"text-decoration: underline;\">\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d<\/span>\u3001\u4ee5\u4e0b\u306e<span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u304b\u3089<span style=\"color: #666699;\">\uff08\u30a6\uff09<\/span>\u306e\u51e6\u7406\u3092\u884c\u3044\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u9061\u53ca\u7684\u306b\u4fee\u6b63\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u306e\u533a\u5206<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"color: #666699;\">\uff08\u30a4\uff09<\/span>\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"color: #666699;\">\uff08\u30a6\uff09<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5bb9\u8a8d\u51e6\u7406\u306b\u5f93\u3063\u3066\u9061\u53ca\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u5bb9\u8a8d\u51e6\u7406\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e9686\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u2170\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066<span style=\"text-decoration: underline;\">\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e<\/span>\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u2171\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u5951\u7d04\u5909\u66f4<\/span>\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e<span style=\"color: #cd853f;\">\uff08\u30a2\uff09<\/span>\u53c8\u306f<span style=\"color: #cd853f;\">\uff08\u30a4\uff09<\/span>\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\u3057\u3001\u305d\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"color: #cd853f;\">\uff08\u30a2\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #666699;\">\uff08\u2173\uff09<\/span>\u306e<span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u304b\u3089<span style=\"color: #666699;\">\uff08\u30a6\uff09<\/span>\u306e\u51e6\u7406\u3092\u884c\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"color: #cd853f;\">\uff08\u30a4\uff09<\/span>\u3000\u9069\u7528\u521d\u5e74\u5ea6\u306e\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #666699;\">\uff08\u2173\uff09<\/span>\u306e<span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u304b\u3089<span style=\"color: #666699;\">\uff08\u30a6\uff09<\/span>\u306e\u51e6\u7406\u3092\u884c\u3046\u3053\u3068<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6ce8\u8a18\u4f8b<\/strong><\/h4>\n<p>2020\u5e74\uff12\u6708\u671f\u53ca\u3073\uff13\u6708\u671f\u6c7a\u7b97\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff18\uff09<\/strong>\u306e\u3068\u304a\u308a\u65e9\u671f\u9069\u7528\u3092\u884c\u3063\u3066\u3044\u308b\u4f1a\u793e\u304c\uff18\u793e\u3042\u308b\u3002\u4eca\u5f8c\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u53c2\u8003\u306b\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u7b2c\uff13\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u4f8b\u304b\u3089\u8aad\u307f\u53d6\u308c\u308b\u3053\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\uff18\u793e\u3068\u3082\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\uff08\u4e0a\u8a18<strong>\uff12<\/strong>\u306e\u5bb9\u8a8d\u51e6\u7406\u306e\u898f\u5b9a\uff09\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5bb9\u8a8d\u51e6\u7406\u306b\u5f93\u3063\u3066\u9061\u53ca\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u53d6\u6271\u3044\uff08\u4e0a\u8a18<strong>\uff12\uff08\uff12\uff09<\/strong>\uff09\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u306e\u306f\u3001\uff15\u793e\u3067\u3042\u308b\u3002<\/li>\n<li>\u5f71\u97ff\u984d\u306f\u3001\u5404\u793e\u306b\u3088\u308a\u30d0\u30e9\u3064\u304d\u304c\u3042\u308b\u3002\uff18\u793e\u4e2d\uff11\u793e\u306f\u3001\u5f71\u97ff\u306a\u3057\u3067\u3001\uff12\u793e\u306f\u5f71\u97ff\u8efd\u5fae\u3067\u3042\u308b\u3002<\/li>\n<li>\uff18\u793e\u4e2d\uff15\u793e\u306f\u3001\u5177\u4f53\u7684\u306b\u53ce\u76ca\u8a8d\u8b58\u306e\u3069\u306e\u90e8\u5206\u3092\u5909\u66f4\u3057\u305f\u304b\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n\u306a\u304a\u3001\u4e0b\u8a18\u6ce8\u8a18\u306e\u4e0b\u7dda\u306f\u3001\u7b46\u8005\u304c\u8ffd\u52a0\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: 50px;\"><strong>\uff08\uff11\uff09\u3000\uff08\u682a\uff09\u5b89\u5ddd\u96fb\u6a5f\u30002020\u5e74\uff12\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7 \u5e73\u621030\u5e74\uff13\u670830\u65e5\u3002\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\u3002\uff09\u304a\u3088\u3073\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7 \u5e73\u621030\u5e74\uff13\u670830\u65e5\uff09\u304c2018\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u304b\u3089\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u9069\u7528\u3057\u3001\u7d04\u675f\u3057\u305f\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u914d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u3067\u3001\u5f53\u8a72\u8ca1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u91d1\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d<\/span>\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u304a\u308a\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u306b\u5b9a\u3081\u308b\u65b9\u91dd\u3092\u9069\u7528<\/span>\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u304c\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u53ca\u307c\u3059<span style=\"text-decoration: underline;\">\u5f71\u97ff\u306f\u8efd\u5fae<\/span>\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300aPOINT\u300b<\/strong><\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u306e\u8a18\u8f09\u3042\u308a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u306f\u8efd\u5fae<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: 50px;\"><strong>\uff08\uff12\uff09\u3000\u4e09\u4e95\u5316\u5b66\uff08\u682a\uff09\u30002020\u5e74\uff13\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u7701\u7565\uff09<br \/>\n\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d<\/span>\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u304a\u308a\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5909\u66f4\u304c\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b<span style=\"text-decoration: underline;\">\u5f71\u97ff\u306f\u8efd\u5fae<\/span>\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300aPOINT\u300b<\/strong><\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u3092\u9069\u7528<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u306f\u8efd\u5fae<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: 50px;\"><strong>\uff08\uff13\uff09\u3000\uff08\u682a\uff09\u30e9\u30c3\u30af\u30002020\u5e74\uff13\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u7701\u7565\uff09<br \/>\n\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d<\/span>\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u304a\u308a\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001<span style=\"text-decoration: underline;\">\u4ed6\u793e\u304c\u63d0\u4f9b\u3059\u308b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3084\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u3001\u5951\u7d04\u66f8\u306b\u5b9a\u7fa9\u3057\u305f\u63d0\u4f9b\u671f\u9593\u306b\u308f\u305f\u308a\u58f2\u4e0a\u8a08\u4e0a\u3092\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u958b\u59cb\u3055\u308c\u305f\u6642\u70b9\u306b\u304a\u3044\u3066\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4<\/span>\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"text-decoration: underline;\">\u6e96\u59d4\u4efb\u5951\u7d04\u306b\u3088\u308a\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u5b8c\u4e86\u3092\u3082\u3063\u3066\u58f2\u4e0a\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u304b\u3089\u5b8c\u5168\u306b\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u6642\u70b9\u307e\u3067\u306e\u671f\u9593\u304c\u3054\u304f\u77ed\u3044\u5834\u5408\u3092\u9664\u304d\u3001\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4<\/span>\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001<span style=\"text-decoration: underline;\">\u5f53\u7b2c\uff13\u56db\u534a\u671f\u9023\u7d50\u7d2f\u8a08\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u304c38,441\u5343\u5186\u6e1b\u5c11\u3057\u3001\u58f2\u4e0a\u539f\u4fa1\u306f17,343\u5343\u5186\u5897\u52a0\u3057\u3001\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca\u53ca\u3073\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u56db\u534a\u671f\u7d14\u5229\u76ca\u304c\u305d\u308c\u305e\u308c55,785\u5343\u5186\u6e1b\u5c11\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5f53\u671f\u9996\u6b8b\u9ad8\u306f\u3001186,308\u5343\u5186\u5897\u52a0\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300aPOINT\u300b<\/strong><\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u3092\u9069\u7528<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4ed6\u793e\u304c\u63d0\u4f9b\u3059\u308b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3084\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306e\u8ca9\u58f2\u3092\u4e00\u5b9a\u671f\u9593\u3067\u306e\u58f2\u4e0a\u8a08\u4e0a\u304b\u3089\u63d0\u4f9b\u958b\u59cb\u6642\u70b9\u3067\u58f2\u4e0a\u8a08\u4e0a\u306b\u5909\u66f4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u6e96\u59d4\u4efb\u5951\u7d04\u306b\u3088\u308a\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u5b8c\u4e86\u6642\u70b9\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u304b\u3089\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u304b\u3089\u5b8c\u5168\u306b\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u6642\u70b9\u307e\u3067\u306e\u671f\u9593\u304c\u3054\u304f\u77ed\u3044\u5834\u5408\u3092\u9664\u304d\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u58f2\u4e0a\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u3042\u308a<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: 50px;\"><strong>\uff08\uff14\uff09\u3000\u30d1\u30eb\u30b9\u30c6\u30c3\u30af\u5de5\u696d\uff08\u682a\uff09\u30002020\u5e74\uff13\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u7701\u7565\uff09<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001<span style=\"text-decoration: underline;\">\u8f38\u51fa\u8ca9\u58f2\u306e\u4e00\u90e8\u306b\u95a2\u3057\u3066\u3001\u5f93\u6765\u306f\u8239\u7a4d\u57fa\u6e96\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u4e00\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d<\/span>\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u3092\u9069\u7528<\/span>\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u307e\u305f\u66f8\u304d\uff08\uff11\uff09\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u3092\u9069\u7528<\/span>\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u6b21\u306e\u2460\u304b\u3089\u2462\u306e\u51e6\u7406\u3092\u884c\u3044\u3001\u305d\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u306e\u533a\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u2462\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u5f53\u7b2c\uff13\u56db\u534a\u671f\u9023\u7d50\u7d2f\u8a08\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u3001\u58f2\u4e0a\u539f\u4fa1\u3001\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca\u53ca\u3073\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u56db\u534a\u671f\u7d14\u5229\u76ca\u3078\u306e<span style=\"text-decoration: underline;\">\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u307e\u305f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5f53\u671f\u9996\u6b8b\u9ad8\u306b\u3082<span style=\"text-decoration: underline;\">\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300aPOINT\u300b<\/strong><\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u306e\u8a18\u8f09\u3042\u308a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u8f38\u51fa\u8ca9\u58f2\u306e\u4e00\u90e8\u306b\u95a2\u3057\u3066\u3001\u8239\u7a4d\u57fa\u6e96\u304b\u3089\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u305f\u4e00\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u306a\u3057<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: 50px;\"><strong>\uff08\uff15\uff09\u3000\u3042\u3059\u304b\u88fd\u85ac\uff08\u682a\uff09\u30002020\u5e74\uff13\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u7701\u7565\uff09<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001<span style=\"text-decoration: 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underline;\">\u8ca9\u58f2\u5968\u52b1\u91d1\u7b49\u306e\u7279\u7d04\u5e97\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u306b\u3088\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span>\u3055\u3089\u306b\u3001<span style=\"text-decoration: underline;\">\u8fd4\u54c1\u6a29\u3064\u304d\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u76f8\u5f53\u984d\u306b\u57fa\u3065\u304d\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u4e88\u60f3\u3055\u308c\u308b\u8fd4\u54c1\u90e8\u5206\u306b\u95a2\u3057\u3066\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u306b\u95a2\u3059\u308b\u5b9a\u3081\u306b\u5f93\u3063\u3066\u3001\u8ca9\u58f2\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u306a\u3044\u65b9\u6cd5\u306b\u5909\u66f4\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d<\/span>\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u304a\u308a\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u307e\u305f\u66f8\u304d\uff08\uff11\uff09\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u3092\u9069\u7528<\/span>\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u6b21\u306e\u2460\u304b\u3089\u2462\u306e\u51e6\u7406\u3092\u884c\u3044\u3001\u305d\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u306e\u533a\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u2462\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u5f93\u6765\u306e\u65b9\u6cd5\u306b\u6bd4\u3079\u3066\u3001\u5f53<span style=\"text-decoration: underline;\">\u7b2c\uff13\u56db\u534a\u671f\u9023\u7d50\u7d2f\u8a08\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u304c3,077\u767e\u4e07\u5186\u5897\u52a0\u3001\u58f2\u4e0a\u539f\u4fa1\u304c454\u767e\u4e07\u5186\u6e1b\u5c11\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u304c3,836\u767e\u4e07\u5186\u5897\u52a0\u3057\u3066\u304a\u308a\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u304c3,531\u767e\u4e07\u5186\u5897\u52a0\u3001\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca\u3001\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u56db\u534a\u671f\u7d14\u5229\u76ca\u306f\u305d\u308c\u305e\u308c305\u767e\u4e07\u5186\u6e1b\u5c11\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span>\u307e\u305f\u3001<span style=\"text-decoration: underline;\">\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5f53\u671f\u9996\u6b8b\u9ad8\u304c1,320\u767e\u4e07\u5186\u6e1b\u5c11\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300aPOINT\u300b<\/strong><\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u306e\u8a18\u8f09\u3042\u308a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4e00\u90e8\u306e\u8ca9\u58f2\u5148\u306b\u304a\u3051\u308b\u88fd\u5546\u54c1\u304c\u5f15\u304d\u6e21\u3055\u308c\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3044\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u8ca9\u58f2\u5148\u304b\u3089\u7279\u7d04\u5e97\u306b\u88fd\u5546\u54c1\u304c\u5f15\u304d\u6e21\u3055\u308c\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u8a8d\u8b58<br \/>\n\u53ce\u76ca\u306e\u8a08\u4e0a\u91d1\u984d\u306b\u3064\u3044\u3066\u3082\u88fd\u5546\u54c1\u304c\u5f15\u304d\u6e21\u3055\u308c\u305f\u6642\u70b9\u306e\u8ca9\u58f2\u4fa1\u683c\u3092\u57fa\u790e\u3068\u3057\u305f\u91d1\u984d\u3067\u53ce\u76ca\u3067\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u8ca9\u58f2\u5968\u52b1\u91d1\u7b49\u306e\u7279\u7d04\u5e97\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u304b\u3089\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u8fd4\u54c1\u6a29\u3064\u304d\u8ca9\u58f2\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u3001\u58f2\u4e0a\u7dcf\u5229\u76ca\u76f8\u5f53\u984d\u306b\u57fa\u3065\u304d\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u65b9\u6cd5\u304b\u3089\u3001\u4e88\u60f3\u3055\u308c\u308b\u8fd4\u54c1\u90e8\u5206\u306b\u95a2\u3057\u3066\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u306b\u95a2\u3059\u308b\u5b9a\u3081\u306b\u5f93\u3063\u3066\u3001\u8ca9\u58f2\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u306a\u3044\u65b9\u6cd5\u306b\u5909\u66f4<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u3042\u308a<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: 50px;\"><strong>\uff08\uff16\uff09\u3000\uff08\u682a\uff09\u30c7\u30a3\u30b9\u30b3\u30002020\u5e74\uff13\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u7701\u7565\uff09\u3053\u308c\u306b\u3088\u308a\u3001<span style=\"text-decoration: underline;\">\u7cbe\u5bc6\u52a0\u5de5\u88c5\u7f6e\u7b49\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3001\u5f93\u6765\u306f\u51fa\u8377\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u691c\u53ce\u6642\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u304a\u308a\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u3092\u9069\u7528<\/span>\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u5951\u7d04\u306b\u3001\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u307e\u305f\u66f8\u304d\uff08\uff11\uff09\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u3092\u9069\u7528<\/span>\u3057\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u5951\u7d04\u5909\u66f4\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u5951\u7d04\u5909\u66f4\u3092\u53cd\u6620\u3057\u305f\u5f8c\u306e\u5951\u7d04\u6761\u4ef6\u306b\u57fa\u3065\u304d\u3001\u6b21\u306e\u2460\u304b\u3089\u2462\u306e\u51e6\u7406\u3092\u884c\u3044\u3001\u305d\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u306e\u533a\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u2462\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u5206\u53ca\u3073\u672a\u5145\u8db3\u5206\u3078\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001<span style=\"text-decoration: underline;\">\u5f53\u7b2c\uff13\u56db\u534a\u671f\u9023\u7d50\u7d2f\u8a08\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u304c2,934\u767e\u4e07\u5186\u5897\u52a0\u3057\u3001\u58f2\u4e0a\u539f\u4fa1\u306f1,483\u767e\u4e07\u5186\u5897\u52a0\u3057\u3001\u8ca9\u58f2\u8cbb\u53ca\u3073\u4e00\u822c\u7ba1\u7406\u8cbb\u306f48\u767e\u4e07\u5186\u5897\u52a0\u3057\u3001\u55b6\u696d\u5229\u76ca\u306f1,402\u767e\u4e07\u5186\u5897\u52a0\u3057\u3001\u7d4c\u5e38\u5229\u76ca\u53ca\u3073\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u56db\u534a\u671f\u7d14\u5229\u76ca\u304c\u305d\u308c\u305e\u308c1,885\u767e\u4e07\u5186\u5897\u52a0\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span>\u307e\u305f\u3001<span style=\"text-decoration: underline;\">\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5f53\u671f\u9996\u6b8b\u9ad8\u306f9,411\u767e\u4e07\u5186\u6e1b\u5c11\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300aPOINT\u300b<\/strong><\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u306e\u8a18\u8f09\u3042\u308a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u7cbe\u5bc6\u52a0\u5de5\u88c5\u7f6e\u7b49\u306e\u8ca9\u58f2\u306b\u304a\u3044\u3066\u3001\u51fa\u8377\u57fa\u6e96\u304b\u3089\u691c\u53ce\u57fa\u6e96\u306b\u5909\u66f4<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u3042\u308a<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: 50px;\"><strong>\uff08\uff17\uff09\u3000\uff08\u682a\uff09\u30d3\u30b8\u30cd\u30b9\u30d6\u30ec\u30a4\u30f3\u592a\u7530\u662d\u548c\u30002020\u5e74\uff13\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u7701\u7565\uff09<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u898b\u7a4d\u308a\u3001\u5f53\u8a72\u9032\u6357\u5ea6\u306b\u57fa\u3065\u304d\u53ce\u76ca\u3092\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u304a\u308a\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u7b2c\uff11\u56db\u534a\u671f\u9023\u7d50\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001<span style=\"text-decoration: underline;\">\u5f53\u7b2c\uff13\u56db\u534a\u671f\u9023\u7d50\u7d2f\u8a08\u671f\u9593\u306e\u58f2\u4e0a\u9ad8\u304c308,120\u5343\u5186\u3001\u58f2\u4e0a\u539f\u4fa1\u304c234,730\u5343\u5186\u3001\u55b6\u696d\u5229\u76ca\u3001\u7d4c\u5e38\u5229\u76ca\u53ca\u3073\u7a0e\u91d1\u7b49\u8abf\u6574\u524d\u56db\u534a\u671f\u7d14\u5229\u76ca\u304c73,390\u5343\u5186\u305d\u308c\u305e\u308c\u5897\u52a0\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5f53\u671f\u9996\u6b8b\u9ad8\u304c10,667\u5343\u5186\u5897\u52a0\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300aPOINT\u300b<\/strong><\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u3092\u9069\u7528<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u5f71\u97ff\u3042\u308a<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: 50px;\"><strong>\uff08\uff18\uff09\u3000\u4f4f\u53cb\u6797\u696d\uff08\u682a\uff09\u30002020\u5e74\uff13\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f \u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u7701\u7565\uff09<br \/>\n\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u306b\u3088\u308b\u4e3b\u306a\u5909\u66f4\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4ee3\u7406\u4eba\u53d6\u5f15\u306b\u4fc2\u308b\u53ce\u76ca\u8a8d\u8b58<\/p>\n<p><span style=\"text-decoration: underline;\">\u4e3b\u306b\u6728\u6750\u5efa\u6750\u4e8b\u696d\u306b\u304a\u3051\u308b\u56fd\u5185\u6d41\u901a\u4e8b\u696d\u306b\u4fc2\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u306f\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306e\u7dcf\u984d\u3092\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u9867\u5ba2\u3078\u306e\u5546\u54c1\u306e\u63d0\u4f9b\u306b\u304a\u3051\u308b\u5f53\u793e\u306e\u5f79\u5272\u304c\u4ee3\u7406\u4eba\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u984d\u304b\u3089\u5546\u54c1\u306e\u4ed5\u5165\u5148\u306b\u652f\u6255\u3046\u984d\u3092\u63a7\u9664\u3057\u305f\u7d14\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c84\u9805\u305f\u3060\u3057\u66f8\u304d\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u7b2c86\u9805\u306e\u8a18\u8f09\u3042\u308a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: 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margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u6238\u5efa\u4f4f\u5b85\u7b49\u306e\u5f15\u6e21\u5f8c\u306e\u7121\u511f\u70b9\u691c\u30b5\u30fc\u30d3\u30b9\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u306f\u53ce\u76ca\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001\u6238\u5efa\u4f4f\u5b85\u7b49\u306e\u5f15\u6e21\u3057\u306b\u4fc2\u308b\u5c65\u884c\u7fa9\u52d9\u3068\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u5c65\u884c\u7fa9\u52d9\u3092\u305d\u308c\u305e\u308c\u8b58\u5225\u3057\u3001\u5c65\u884c\u7fa9\u52d9\u3054\u3068\u306b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u65b9\u6cd5\u306b\u5909\u66f4<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: 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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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u306e\u5b9a\u7fa9\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u7d50\u5408\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\uff08\u6ce8\uff12\uff09\uff09\u3002\u4f01\u696d\u7d50\u5408\u306b\u304a\u3044\u3066\u3001\u6761\u4ef6\u4ed8\u53d6\u5f97\u5bfe\u4fa1\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u4f01\u696d\u7d50\u5408\u65e5\u5f8c\u306b\u8fd4\u9084\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u5b9a\u7fa9\u306b\u542b\u3081\u3066\u3044\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":[325,401,612,549,550,691,505,611,498,159],"backnumber":[2037],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:02:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/198179"}],"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=198179"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/198179\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=198179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=198179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=198179"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=198179"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=198179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}