{"id":198355,"date":"2020-03-26T10:12:58","date_gmt":"2020-03-26T01:12:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=198355"},"modified":"2020-04-07T10:21:00","modified_gmt":"2020-04-07T01:21:00","slug":"financial-accounting-article-57","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-57\/","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\uff14\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\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/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>\u2169\u3000\u91d1\u878d\u5e81\u306e\u5e73\u621030\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2019\u5e74\uff13\u670819\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/30\/sonota\/20190319\/01.pdf\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u3068\u306a\u308b\u7b87\u6240\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u7d4c\u7406\u306e\u72b6\u6cc1\u3088\u308a\u524d\u306e\u958b\u793a<\/strong><\/h4>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-199037\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-1-1.png\" 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\u5927\u682a\u4e3b\u306e\u72b6\u6cc1\u306b\u304a\u3051\u308b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u306b\u5bfe\u3059\u308b\u6240\u6709\u682a\u5f0f\u6570\u306e\u5272\u5408\u306e\u7b97\u5b9a\u306b\u95a2\u3057\u3066\u3001\u5206\u6bcd\u3068\u306a\u308b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u3044\u3066\u3044\u306a\u3044\u4e8b\u4f8b\t\uf0d8\t\u5927\u682a\u4e3b\u306e\u72b6\u6cc1\u306b\u304a\u3051\u308b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u306b\u5bfe\u3059\u308b\u6240\u6709\u682a\u5f0f\u6570\u306e\u5272\u5408\u306e\u7b97\u5b9a\u3067\u306f\u3001\u5206\u6bcd\u3068\u306a\u308b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u304b\u3089\u81ea\u5df1\u682a\u5f0f\u3092\u9664\u304f\u5fc5\u8981\u304c\u3042\u308b\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u7b2c\u4e09\u53f7\u69d8\u5f0f\u3010\u5927\u682a\u4e3b\u306e\u72b6\u6cc1\u3011\uff09\" width=\"550\" height=\"903\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-1-1.png 1365w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-1-1-182x300.png 182w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-1-1-623x1024.png 623w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5f15\u5f53\u91d1\u3001\u5076\u767a\u50b5\u52d9\u7b49\u306e\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee<\/strong><\/h4>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-198365\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-2.png\" 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550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-198364\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-3.png\" 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text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c68\u53f7\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\">\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c66\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u5f53\u8a72\u516c\u958b\u8349\u6848\u3067\u306f\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u4ee5\u5916\u306b\u4ee5\u4e0b\u306e\u516c\u958b\u8349\u6848\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c66\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c67\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c67\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c14\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c68\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/strong><\/h4>\n<p>\u300c\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u306b\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u300d\u306b\u4fc2\u308b\u6ce8\u8a18\u306e\u5145\u5b9f\u3092\u56f3\u308b\u3079\u304f\u3001\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u9061\u53ca\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09\u300d\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\/exposure_draft\/y2019\/2019-1030-3.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c69\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>\u300c\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u300d\u3068\u306f\u3001<span style=\"text-decoration: underline;\">\u7279\u5b9a\u306e\u4f1a\u8a08\u4e8b\u8c61\u7b49\u306b\u5bfe\u3057\u3066\u9069\u7528\u3057\u5f97\u308b\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3092\u7b56\u5b9a\u3057\u3066\u9069\u7528\u3059\u308b\u5834\u5408<\/span>\u3092\u3044\u3046\uff08\u9061\u53ca\u57fa\u6e96\u684844\uff0d\uff14\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u304c\u8a72\u5f53\u3059\u308b\uff08\u9061\u53ca\u57fa\u6e96\u684844\uff0d\uff14\u300144\uff0d\uff15\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>\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u5b58\u5728\u3057\u306a\u3044\u65b0\u305f\u306a\u53d6\u5f15\u3084\u7d4c\u6e08\u4e8b\u8c61\u304c\u51fa\u73fe\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3067\u91cd\u8981\u6027\u304c\u3042\u308b\u3082\u306e<\/li>\n<li>\u5bfe\u8c61\u3068\u3059\u308b\u4f1a\u8a08\u4e8b\u8c61\u7b49\u81ea\u4f53\u306b\u95a2\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u3064\u3044\u3066\u306f\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u53c2\u8003\u3068\u306a\u308b\u65e2\u5b58\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\uff08\u4ed6\u306e\u4f1a\u8a08\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u304c\u5b9a\u3081\u305f\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u542b\u3080\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u65e2\u5b58\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u5b9a\u3081\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a<\/li>\n<li>\u696d\u754c\u306e\u5b9f\u52d9\u6163\u884c\u3068\u3055\u308c\u3066\u3044\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3067\u91cd\u8981\u6027\u304c\u3042\u308b\u3082\u306e\u3082\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u4f01\u696d\u304c\u6240\u5c5e\u3059\u308b\u696d\u754c\u56e3\u4f53\u304c\u5f53\u8a72\u56e3\u4f53\u306b\u6240\u5c5e\u3059\u308b\u5404\u4f01\u696d\u306b\u5bfe\u3057\u3066\u901a\u77e5\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/h4>\n<p>\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u3082\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u5834\u5408\u3082\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\uff08\u4f1a\u8a08\u65b9\u91dd\uff09\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u306f\u6709\u7528\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u9061\u53ca\u57fa\u6e96\u6848\u3067\u306f\u3001\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u5834\u5408\u3082\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u300c\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\uff08\u6ce8\uff11\uff0d\uff12\uff09\u306e\u5b9a\u3081\u3092\u5f15\u304d\u7d99\u3044\u3060\u4ee5\u4e0b\u306e\u5185\u5bb9\u3067\u3042\u308b\uff08\u9061\u53ca\u57fa\u6e96\u684844\uff0d\uff16\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:#808080;\">\n\t\t<p>\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001<span style=\"color: #ff0000; text-decoration: underline;\">\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u306e\u6982\u8981<\/span>\uff08\u9061\u53ca\u57fa\u6e96\u6848\uff14\uff0d\uff13\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: 10px;\">\u4f1a\u8a08\u65b9\u91dd\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u9061\u53ca\u57fa\u6e96\u6848\uff14\uff0d\uff14\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u2460\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u2461\u3000\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u57fa\u6e96\u53ca\u3073\u8a55\u4fa1\u65b9\u6cd5<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u2462\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u2463\u3000\u7e70\u5ef6\u8cc7\u7523\u306e\u51e6\u7406\u65b9\u6cd5<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u2464\u3000\u5916\u8ca8\u5efa\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u672c\u90a6\u901a\u8ca8\u3078\u306e\u63db\u7b97\u57fa\u6e96<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u2465\u3000\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u2466\u3000\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96<\/span><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u3001\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u304a\u3044\u3066<span style=\"text-decoration: underline;\">\u4ee3\u66ff\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u9061\u53ca\u57fa\u6e96\u6848\uff14\uff0d\uff15\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\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>2021\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u9061\u53ca\u57fa\u6e96\u684825\uff0d\uff12\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\uff3d<\/strong><\/span><\/p>\n<p>\u516c\u8868\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u9061\u53ca\u57fa\u6e96\u684825\uff0d\uff12\uff09\u3002<\/p>\n<\/div>\n<p>\u9061\u53ca\u57fa\u6e96\u6848\u3092\u9069\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u65b0\u305f\u306b\u6ce8\u8a18\u3059\u308b\u4f1a\u8a08\u65b9\u91dd\u306f\u3001\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u304c\u3001\u9061\u53ca\u57fa\u6e96\u6848\u3092\u65b0\u305f\u306b\u9069\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u5b9a\u3081\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u306b\u63a1\u7528\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3092\u65b0\u305f\u306b\u958b\u793a\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u8ffd\u52a0\u60c5\u5831\u3068\u3057\u3066\u305d\u306e\u65e8\u3092\u6ce8\u8a18\u3059\u308b\uff08\u9061\u53ca\u57fa\u6e96\u684825\uff0d\uff13\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/strong><\/h4>\n<p>\u65e5\u672c\u3067\u306f\u3001IFRS\u3068\u7570\u306a\u308a\u3001\u300c\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u767a\u751f\u8981\u56e0\u300d\u306b\u4fc2\u308b\u6ce8\u8a18\u304c\u5c11\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u6ce8\u8a18\u60c5\u5831\u3092\u5145\u5b9f\u3055\u305b\u308b\u305f\u3081\u306b\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u6848\u300d\u3068\u3044\u3046\uff09\u300d\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\/exposure_draft\/y2019\/2019-1030-2.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c68\u53f7\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"text-decoration: underline;\">\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u9805\u76ee<\/span>\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u958b\u793a\u3059\u308b\u9805\u76ee\u306e\u8b58\u5225<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u304c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u3088\u308b\u3082\u306e\u306e\u3046\u3061\u3001<span style=\"text-decoration: underline;\">\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u9805\u76ee\u3092\u8b58\u5225\u3059\u308b<\/span>\u3002<span style=\"text-decoration: underline;\">\u8b58\u5225\u3059\u308b\u9805\u76ee\u306f\u3001\u901a\u5e38\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3067\u3042\u308b<\/span>\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u6848\uff15\uff09\u3002\u3053\u306e\u8b58\u5225\u3057\u305f\u9805\u76ee\u304c\u6ce8\u8a18\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u3014\u9805\u76ee\u306e\u8b58\u5225\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805\u3015<\/strong><\/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<ul>\n<li>\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u9805\u76ee\u3092\u8b58\u5225\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306e<span style=\"text-decoration: underline;\">\u91d1\u984d\u7684\u306a\u5927\u304d\u3055\u3068\u305d\u306e\u767a\u751f\u53ef\u80fd\u6027\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848<\/span>\u3057\u3066\u4f01\u696d\u304c\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u684819\uff09\u3002<\/li>\n<li>\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u5e02\u5834\u4fa1\u683c\u306e\u5909\u52d5\u306f\u3001\u9805\u76ee\u3092\u8b58\u5225\u3059\u308b\u969b\u306b\u8003\u616e\u3057\u306a\u3044\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u6848\uff15\uff09\u3002<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306f\u884c\u308f\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u53ca\u307c\u3059\u5f71\u97ff\u3092\u691c\u8a0e\u3057\u305f\u3046\u3048\u3067\u3001\u5f53\u8a72\u56fa\u5b9a\u8cc7\u7523\u3092\u958b\u793a\u3059\u308b\u9805\u76ee\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u684821\uff09\u3002<\/li>\n<li>\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408\u306b\u306f\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u305f\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\uff08\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u3084\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u8cbb\u7528\u51e6\u7406\u984d\u306e\u898b\u7a4d\u308a\u306a\u3069\uff09\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u3088\u308a\u3001\u5f53\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u8ca0\u50b5\uff08\u5f15\u5f53\u91d1\u306a\u3069\uff09\u3092\u8b58\u5225\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u306a\u3044\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u684821\uff09\u3002<\/li>\n<li>\u91d1\u878d\u5546\u54c1\u3084\u8cc3\u8cb8\u7b49\u4e0d\u52d5\u7523\u306e\u6642\u4fa1\u60c5\u5831\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u6ce8\u8a18\u306b\u304a\u3044\u3066\u898b\u7a4d\u308a\u3092\u884c\u3063\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u3001\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u3092\u8b58\u5225\u3059\u308b\u3053\u3068\u3092\u59a8\u3052\u306a\u3044\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u684821\uff09\u3002<\/li>\n<li>\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c<span style=\"text-decoration: underline;\">\u9ad8\u3044\u9805\u76ee<\/span>\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u3001\u6bd4\u8f03\u7684\u5c11\u6570\u306e\u9805\u76ee\u3092\u8b58\u5225\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u684823\uff09\u3002<\/li>\n<li>\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u3001<span style=\"text-decoration: 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#666699;\"><strong>\uff3b\u539f\u5247\uff3d<\/strong><\/span><\/p>\n<p>2021\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\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\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u684810\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>\u516c\u8868\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\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u684810\uff09\u3002<\/p>\n<\/div>\n<p>\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002\u305f\u3060\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u7d44\u66ff\u3048\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u7b2c14\u9805\u306e\u5b9a\u3081\uff09\u3092\u884c\u308f\u305a\u3001\u4e0a\u8a18<strong>\uff08\uff14\uff09<\/strong>\u306e\u6ce8\u8a18\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u6bd4\u8f03\u60c5\u5831\u306b\u8a18\u8f09\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u684811\uff09\u3002\u3064\u307e\u308a\u3001\u5f53\u671f\u306e\u6ce8\u8a18\u306e\u307f\u3067\u8db3\u308a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/strong><\/h4>\n<p>2018\u5e74\uff13\u670830\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3067\u306f\u3001\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u3092\u65e9\u671f\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u5fc5\u8981\u6700\u4f4e\u9650\u306e\u4ee5\u4e0b\u306e\u6ce8\u8a18\u4e8b\u9805\u306e\u307f\u5b9a\u3081\u3001\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u304c\u672c\u9069\u7528\u3055\u308c\u308b\u6642\uff082021\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\uff09\u307e\u3067\u306b\u3001\u6ce8\u8a18\u4e8b\u9805\u306e\u5b9a\u3081\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u300a\u6ce8\u8a18\u4e8b\u9805\u300b<\/strong><\/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<ul>\n<li>\u4f01\u696d\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9<\/li>\n<li>\u4f01\u696d\u304c\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff08\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306e\u8868\u793a\u79d1\u76ee\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u69d8\u306b\u5f53\u8a72\u4f1a\u8a08\u57fa\u6e96\u304c\u672c\u9069\u7528\u3055\u308c\u308b\u6642\uff082021\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\uff09\u307e\u3067\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u300a\u8868\u793a\u79d1\u76ee\u300b<\/strong><\/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<ul>\n<li>\u53ce\u76ca\u306e\u8868\u793a\u79d1\u76ee<\/li>\n<li>\u53ce\u76ca\u3068\u91d1\u878d\u8981\u7d20\u306e\u5f71\u97ff\uff08\u53d7\u53d6\u5229\u606f\u53c8\u306f\u652f\u6255\u5229\u606f\uff09\u306e\u533a\u5206\u8868\u793a\u306e\u8981\u5426<\/li>\n<li>\u5951\u7d04\u8cc7\u7523\u3068\u50b5\u6a29\u306e\u533a\u5206\u8868\u793a\u306e\u8981\u5426<\/li>\n<\/ul>\n<\/div>\n<p>\u4eca\u56de\u3001\u691c\u8a0e\u304c\u884c\u308f\u308c\u305f\u7d50\u679c\u3001\u4ee5\u4e0b\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868\u3055\u308c\u305f\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>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c66\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c66\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c67\u53f7\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u56db\u534a\u671f\u57fa\u6e96\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c67\u53f7\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u56db\u534a\u671f\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c68\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09\u300d<\/li>\n<\/ul>\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\/exposure_draft\/y2019\/2019-1030-1.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c66\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8868\u793a\u79d1\u76ee<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3068\u305d\u308c\u4ee5\u5916\u306e\u53ce\u76ca\u3092\u533a\u5206\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u300c<span style=\"border-bottom: double 3px #B22222;\">\u3059\u308b<\/span>\u300d\u5834\u5408<\/strong><\/p>\n<p>\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u79d1\u76ee\uff08\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u9ad8\u3001\u58f2\u4e0a\u53ce\u76ca\u3001\u55b6\u696d\u53ce\u76ca\u7b49\uff09\u3092\u3082\u3063\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684878\uff0d\uff12\u3001\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848104\uff0d\uff12\uff09\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3068\u305d\u308c\u4ee5\u5916\u306e\u53ce\u76ca\u3092\u533a\u5206\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u300c<span style=\"border-bottom: double 3px #333399;\">\u3057\u306a\u3044<\/span>\u300d\u5834\u5408<\/strong><\/p>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306e\u984d\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684878\uff0d\uff12\uff09\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u53ce\u76ca\u3068\u91d1\u878d\u8981\u7d20\u306e\u5f71\u97ff\uff08\u53d7\u53d6\u5229\u606f\u53c8\u306f\u652f\u6255\u5229\u606f\uff09\u306e\u533a\u5206\u8868\u793a<\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3068\u91d1\u878d\u8981\u7d20\u306e\u5f71\u97ff\uff08\u53d7\u53d6\u5229\u606f\u53c8\u306f\u652f\u6255\u5229\u606f\uff09\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684878\uff0d\uff13\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53c8\u306f\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53c8\u306f\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3092\u3001\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u79d1\u76ee\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u300c<span style=\"border-bottom: double 3px #B22222;\">\u3059\u308b<\/span>\u300d\u5834\u5408<\/strong><\/p>\n<p>\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u79d1\u76ee\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684879\uff09\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u79d1\u76ee\u540d\u304c\u6319\u3052\u3089\u308c\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848104\uff0d\uff13\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-198360\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-5.png\" alt=\"\u7dcf\u79f0 \u5177\u4f53\u7684\u306a\u79d1\u76ee\u540d \u5951\u7d04\u8cc7\u7523 \u5951\u7d04\u8cc7\u7523\u3001\u5de5\u4e8b\u672a\u53ce\u5165\u91d1\u7b49 \u5951\u7d04\u8ca0\u50b5 \u5951\u7d04\u8ca0\u50b5\u3001\u524d\u53d7\u91d1\u7b49 \u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29 \u58f2\u639b\u91d1\u3001\u55b6\u696d\u50b5\u6a29\u7b49\" width=\"400\" height=\"106\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-5.png 873w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-5-300x80.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u5951\u7d04\u8cc7\u7523\u3001\u5951\u7d04\u8ca0\u50b5\u53c8\u306f\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3092\u3001\u4f01\u696d\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u79d1\u76ee\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u300c<span style=\"border-bottom: double 3px #333399;\">\u3057\u306a\u3044<\/span>\u300d\u5834\u5408<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u6b8b\u9ad8\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684879\uff09\u3002\n<\/div>\n<\/div>\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><span style=\"color: #b22222;\">\u3010\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u6ce8\u8a18\u3011<\/span><br \/>\n\u5951\u7d04\u8cc7\u7523\u3068\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3001\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u5f53\u8a72\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u79d1\u76ee\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u53ca\u3073\u305d\u306e\u5dee\u984d\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f53\u8a72\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u79d1\u76ee\u306e\u3046\u3061\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u306e\u307f\u306b\u5bfe\u5fdc\u3059\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u65e5\u306b\u304a\u3051\u308b\u6642\u4fa1\u53ca\u3073\u305d\u306e\u5dee\u984d\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08\u91d1\u878d\u5546\u54c1\u6307\u91dd\u6848\uff14\uff08\uff11\uff09\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p>\u6ce8\u8a18\u4e8b\u9805\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u3046\u3061\u3001\uff08\u2170\uff09\u300c\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831\u300d\u53ca\u3073\uff08\u2172\uff09\u300c\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u53ce\u76ca\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u300d\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d25\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\uff08\u2171\uff09\u300c\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\u300d\u306e\u6ce8\u8a18\u3092\u8a18\u8f09\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u8a18\u8f09\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d26\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-6-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-199039\" title=\"R2kaikei_ryui4-6-2\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-6-2.png\" alt=\"\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3057\u3066\u3001\u4ee5\u4e0b\u3092\u6ce8\u8a18\u3059\u308b\u3002 \uf0d8\t\u4f01\u696d\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9 \uf0d8\t\u4f01\u696d\u304c\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff08\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff09  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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/R2kaikei_ryui4-6-2-863x1024.png 863w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4ee5\u4e0b\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d18\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; padding-left: 74px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u30fb\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff08\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff09<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 74px;\"><span style=\"font-size: 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15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u958b\u793a\u76ee\u7684\uff1a\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u6027\u8cea\u3001\u91d1\u984d\u3001\u6642\u671f\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u3092\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u60c5\u5831\u3092\u4f01\u696d\u304c\u958b\u793a\u3059\u308b\u3053\u3068\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d\uff14\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306e\u958b\u793a\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u3088\u3046\u306b\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u3064\u3044\u3066\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u3092\u958b\u793a\u3057\u3066\u3044\u308b\u9650\u308a\u3001\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\u7b2c80\uff0d10\u9805\u304b\u3089\u7b2c80\uff0d24 \u9805\uff08\u4e0b\u8a18\uff08\u2170\uff09\u304b\u3089\uff08\u2172\uff09\uff09\u306e\u6ce8\u8a18\u4e8b\u9805\u306e\u69cb\u6210\u306b\u5f93\u3063\u3066\u6ce8\u8a18\u3092\u8a18\u8f09\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u307e\u305f\u3001\u958b\u793a\u76ee\u7684\uff08\u4e0a\u8a18<span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px;\">\uff08\u2171\uff09\u3000\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831<\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u8868\u793a\u3057\u3066\u3044\u308b\u9805\u76ee\u53c8\u306f\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u304a\u3051\u308b\u4ed6\u306e\u6ce8\u8a18\u4e8b\u9805\u3068\u3069\u306e\u3088\u3046\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3059\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e<strong><span style=\"color: #006400;\">\uff08\u30a2\uff09<\/span><\/strong>\u304b\u3089<span style=\"color: #006400;\"><strong>\uff08\u30aa\uff09<\/strong><\/span>\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d12\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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff08\u30a2\uff09\u3000\u5951\u7d04\u53ca\u3073\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u9805\u76ee\u304c\u3069\u306e\u3088\u3046\u306a\u5951\u7d04\u304b\u3089\u751f\u3058\u3066\u3044\u308b\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\u3092\u6ce8\u8a18\u3059\u308b\u3002\u3053\u306e\u60c5\u5831\u306b\u306f\u3001\u4ee5\u4e0b\u306e<span style=\"color: #006400;\">\uff41<\/span>\u3001<span style=\"color: #006400;\">\uff42<\/span>\u304c\u542b\u307e\u308c\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d13\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #006400;\">\uff41\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d14\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u304c\u5951\u7d04\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u6ce8\u8a18\u306b\u542b\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u3088\u308a\u9867\u5ba2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306b\u624b\u914d\u3059\u308b\u5c65\u884c\u7fa9\u52d9\uff08\u4f01\u696d\u304c\u4ed6\u306e\u5f53\u4e8b\u8005\u306e\u4ee3\u7406\u4eba\u3068\u3057\u3066\u884c\u52d5\u3059\u308b\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u8fd4\u54c1\u3001\u8fd4\u91d1\u53ca\u3073\u305d\u306e\u4ed6\u306e\u985e\u4f3c\u306e\u7fa9\u52d9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u53ca\u3073\u95a2\u9023\u3059\u308b\u7fa9\u52d9<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #006400;\">\uff42\u3000\u91cd\u8981\u306a\u652f\u6255\u6761\u4ef6<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d15\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u901a\u5e38\u306e\u652f\u6255\u671f\u9650<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u5bfe\u4fa1\u306b\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306e\u305d\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u5909\u52d5\u5bfe\u4fa1\u306e\u898b\u7a4d\u308a\u304c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\u7b2c54\u9805<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u5f93\u3063\u3066\u901a\u5e38\u5236\u9650\u3055\u308c\u308b\u5834\u5408\u306e\u305d\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u5951\u7d04\u306b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u304c\u3042\u308b\u5834\u5408\u306e\u305d\u306e\u5185\u5bb9<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #006400;\"><strong>\uff08\u30a4\uff09\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong><\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d16\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u7528\u3044\u305f\u898b\u7a4d\u65b9\u6cd5\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u53ca\u3073\u4eee\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u6ce8\u8a18\u3059\u308b\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u5909\u52d5\u5bfe\u4fa1\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u8fd4\u54c1\u3001\u8fd4\u91d1\u53ca\u3073\u305d\u306e\u4ed6\u306e\u985e\u4f3c\u306e\u7fa9\u52d9\u306e\u7b97\u5b9a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #006400;\"><strong>\uff08\u30a6\uff09\u3000\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u984d\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong><\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d17\uff09<\/p>\n<p style=\"margin-bottom: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -10px;\"><span style=\"color: #006400;\"><strong>\uff08\u30aa\uff09\u3000\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5224\u65ad<\/strong><\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d19\uff09<\/p>\n<p>\u672c\u4f1a\u8a08\u57fa\u6e96\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\uff09\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u884c\u3063\u305f\u5224\u65ad\u53ca\u3073\u5224\u65ad\u306e\u5909\u66f4\u306e\u3046\u3061\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306e\u91d1\u984d\u53ca\u3073\u6642\u671f\u306e\u6c7a\u5b9a\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848\u7b2c54\u9805\u3067\u306f\u3001\u300c\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u4e8b\u5f8c\u7684\u306b\u89e3\u6d88\u3055\u308c\u308b\u969b\u306b\u3001\u89e3\u6d88\u3055\u308c\u308b\u6642\u70b9\u307e\u3067\u306b\u8a08\u4e0a\u3055\u308c\u305f\u53ce\u76ca\u306e\u8457\u3057\u3044\u6e1b\u984d\u304c\u767a\u751f\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u90e8\u5206\u306b\u9650\u308a\u3001\u53d6\u5f15\u4fa1\u683c\u306b\u542b\u3081\u308b\u3002\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"color: #cd5c5c;\">\u27a4<\/span>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3001\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5\u306e\u671f\u9996\u6b8b\u9ad8\u53ca\u3073\u671f\u672b\u6b8b\u9ad8\uff08\u533a\u5206\u3057\u3066\u8868\u793a\u53c8\u306f\u6ce8\u8a18\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u27a4<\/span>\u5f53\u671f\u306b\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u306e\u984d\u306e\u3046\u3061\u671f\u9996\u73fe\u5728\u306e\u5951\u7d04\u8ca0\u50b5\u6b8b\u9ad8\u306b\u542b\u307e\u308c\u3066\u3044\u305f\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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#cd5c5c;\">\uff41<\/span>\u3000\u5f53\u671f\u672b\u6642\u70b9\u3067\u672a\u5145\u8db3\uff08\u53c8\u306f\u90e8\u5206\u7684\u306b\u672a\u5145\u8db3\uff09\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\uff42<\/span>\u3000\u4e0a\u8a18<span style=\"color: #cd5c5c;\">\uff41<\/span>\u306b\u5f93\u3063\u3066\u6ce8\u8a18\u3057\u305f\u91d1\u984d\u3092\u3001\u4f01\u696d\u304c\u3044\u3064\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u306e\u304b\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: 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text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u27a4<\/span>\u5c65\u884c\u7fa9\u52d9\u304c\u3001\u5f53\u521d\u306e\u4e88\u60f3\u671f\u9593\u304c\uff11\u5e74\u4ee5\u5185\u306e\u5951\u7d04\u306e\u4e00\u90e8\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u27a4<\/span>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3092\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848\u7b2c19\u9805<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u306b\u5f93\u3063\u3066\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u27a4<\/span>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5909\u52d5\u5bfe\u4fa1\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #cd5c5c;\">\u2713<\/span>\u58f2\u4e0a\u9ad8\u53c8\u306f\u4f7f\u7528\u91cf\u306b\u57fa\u3065\u304f\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #cd5c5c;\">\u2713<\/span>\u5b8c\u5168\u306b\u672a\u5145\u8db3\u306e\u5c65\u884c\u7fa9\u52d9\uff08\u53c8\u306f\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u542b\u307e\u308c\u308b\uff11\u3064\u306e\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u3046\u3061\u3001\u5b8c\u5168\u306b\u672a\u5145\u8db3\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\uff09\u306b\u914d\u5206\u3055\u308c\u308b\u5909\u52d5\u5bfe\u4fa1<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306e\u984d\u306b\u3001\u53d6\u5f15\u4fa1\u683c\u306b\u542b\u307e\u308c\u306a\u3044\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306a\u3069\u3001\u53d6\u5f15\u4fa1\u683c\u306b\u542b\u307e\u308c\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d21\u306e\u6ce8\u8a18\u306b\u542b\u3081\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u5834\u5408\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684854\u53c2\u7167\uff09\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d23\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6ce8\u8a18\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684880\uff0d24\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u27a4\u3044\u305a\u308c\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u304b\u3001\u53ca\u3073\u5f53\u8a72\u6761\u4ef6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u27a4\u5c65\u884c\u7fa9\u52d9\u306e\u6b8b\u5b58\u671f\u9593<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u27a4\u6ce8\u8a18\u306b\u542b\u3081\u3066\u3044\u306a\u3044\u5909\u52d5\u5bfe\u4fa1\u306e\u6982\u8981\uff08\u4f8b\u3048\u3070\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u5185\u5bb9\u53ca\u3073\u305d\u306e\u5909\u52d5\u6027\u304c\u3069\u306e\u3088\u3046\u306b\u89e3\u6d88\u3055\u308c\u308b\u306e\u304b\uff09<\/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\uff13\uff09<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848\u7b2c19\u9805\u3067\u306f\u3001\u300c\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u6642\u9593\u306b\u57fa\u3065\u304d\u56fa\u5b9a\u984d\u3092\u8acb\u6c42\u3059\u308b\u5951\u7d04\u7b49\u3001\u73fe\u5728\u307e\u3067\u306b\u4f01\u696d\u306e\u5c65\u884c\u304c\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u5bfe\u3059\u308b\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u306b\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u91d1\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u305d\u306e\u4ed6\u306e\u6ce8\u8a18<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u50b5\u6a29\u53c8\u306f\u5951\u7d04\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u640d\u640d\u5931\u306e\u6ce8\u8a18<\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u53c8\u306f\u5951\u7d04\u8cc7\u7523\u306b\u3064\u3044\u3066\u8a8d\u8b58\u3057\u305f\u6e1b\u640d\u640d\u5931\u306e\u6ce8\u8a18\u306f\u3001\u4e0d\u8981\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u6848157\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306e\u6ce8\u8a18<\/h4>\n<p>\u5de5\u4e8b\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848106\uff0d\uff19\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:#800080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\u2170\uff09<\/span>\u3000\u5f53\u671f\u306e\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u7e70\u5165\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\u2171\uff09<\/span>\u3000\u540c\u4e00\u306e\u5de5\u4e8b\u5951\u7d04\u306b\u95a2\u3059\u308b\u68da\u5378\u8cc7\u7523\u3068\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u304c\u3068\u3082\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u984d\uff08\u8a72\u5f53\u3059\u308b\u5de5\u4e8b\u5951\u7d04\u304c\u8907\u6570\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5408\u8a08\u984d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u27a4<\/span>\u68da\u5378\u8cc7\u7523\u3068\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u3092\u76f8\u6bba\u305b\u305a\u306b\u4e21\u5efa\u3066\u3067\u8868\u793a\u3057\u305f\u5834\u5408\uff1a\u305d\u306e\u65e8\u53ca\u3073\u5f53\u8a72\u68da\u5378\u8cc7\u7523\u306e\u984d\u306e\u3046\u3061\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u306b\u5bfe\u5fdc\u3059\u308b\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u27a4<\/span>\u68da\u5378\u8cc7\u7523\u3068\u5de5\u4e8b\u640d\u5931\u5f15\u5f53\u91d1\u3092\u76f8\u6bba\u3057\u3066\u8868\u793a\u3057\u305f\u5834\u5408\uff1a\u305d\u306e\u65e8\u53ca\u3073\u76f8\u6bba\u8868\u793a\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u984d<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u53d7\u6ce8\u5236\u4f5c\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u304a\u3051\u308b\u53d7\u6ce8\u640d\u5931\u306b\u3064\u3044\u3066\u3082\u3001\u4e0a\u8a18\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u6307\u91dd\u6848106\uff0d10\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18<\/strong><\/h4>\n<p>\u56db\u534a\u671f\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u3092\u8a18\u8f09\u3059\u308b\uff08\u56db\u534a\u671f\u57fa\u6e96\u684819\uff08\uff17\uff0d\uff12\uff09\u300125\uff08\uff15\uff0d\uff13\uff09\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3008\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3009<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u671f\u9996\u304b\u3089\u306e\u7d2f\u8a08\u671f\u9593\u306b\u8a8d\u8b58\u3057\u305f\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u3001\u53ce\u76ca\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u6027\u8cea\u3001\u91d1\u984d\u3001\u6642\u671f\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e3b\u8981\u306a\u8981\u56e0\u306b\u57fa\u3065\u304f\u533a\u5206\u306b\u5206\u89e3\u3057\u305f\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u4e0a\u8a18<span style=\"color: #333399;\">\u2460<\/span>\u306b\u5f93\u3063\u3066\u958b\u793a\u3059\u308b\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831\u3068\u3001\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306e\u6ce8\u8a18\u306e\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u306e\u58f2\u4e0a\u9ad8\u3068\u306e\u9593\u306e\u95a2\u4fc2\u3092\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u60c5\u5831<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\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>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\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684881\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\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684882\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a42020\u5e74\uff14\u6708\uff11\u65e5\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u304b\u30892021\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\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\u3082\u3067\u304d\u308b\u3002\u3053\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\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\u4e2d\u9593\uff09\u9023\u7d50\uff08\u500b\u5225\uff09\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\u4e2d\u9593\uff09\u9023\u7d50\uff08\u500b\u5225\uff09\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5e74\u5ea6\u306e\u671f\u9996\u306b\u9061\u3063\u3066\u9069\u7528\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684883\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308a\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u304c\u751f\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5909\u66f4\u306f\u3001\u9061\u53ca\u57fa\u6e96\u7b2c13\u9805\uff08\uff11\uff09\u306e\u300c\u8868\u793a\u65b9\u6cd5\u3092\u5b9a\u3081\u305f\u4f1a\u8a08\u57fa\u6e96\u53c8\u306f\u6cd5\u4ee4\u7b49\u306e\u6539\u6b63\u306b\u3088\u308a\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u3092\u884c\u3046\u5834\u5408\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684889\uff0d\uff13\uff09\u3002<\/p>\n<p>\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u304c\u751f\u3058\u308b\u5834\u5408\u306e\u3001\u7d44\u66ff\u3048\u7b49\u306e\u5bfe\u5fdc\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:#006400;\">\n\t\t<p style=\"margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u8ca1\u52d9\u8af8\u8868\u306e\u7d44\u66ff\u3048<\/span><\/p>\n<p>\u9061\u53ca\u57fa\u6e96\u7b2c14\u9805\u306e\u5b9a\u3081\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u65b0\u305f\u306a\u8868\u793a\u65b9\u6cd5\u306b\u5f93\u3044\u7d44\u66ff\u3048\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3002<\/p>\n<p>\u306a\u304a\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u3092\u3001\u65b0\u305f\u306a\u8868\u793a\u65b9\u6cd5\u306b\u5f93\u3044\u7d44\u66ff\u3048\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306b\u3088\u308a\u5f71\u97ff\u3092\u53d7\u3051\u308b\u9069\u7528\u521d\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u4e3b\u306a\u8868\u793a\u79d1\u76ee\u306b\u5bfe\u3059\u308b<span style=\"text-decoration: underline;\">\u5f71\u97ff\u984d\u3092\u8a18\u8f09<\/span>\u3059\u308b\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684889\uff0d\uff14\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:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6ce8\u8a18<\/span><\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u6848\u7b2c78\uff0d\uff12\u9805\uff08\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u2460\uff09\u3001\u7b2c79\u9805\u306a\u304a\u66f8\u304d\uff08\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u2462\uff09\u53ca\u3073\u7b2c80\uff0d\uff12\u9805\u304b\u3089\u7b2c80\uff0d26\u9805\uff08\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\uff09\u306e\u6ce8\u8a18\u3092<span style=\"text-decoration: underline;\">\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u684889\uff0d\uff15\uff09\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2019\u5e74\uff13\u670819\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u5e73\u621030\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u3053\u308c\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u3068\u306a\u308b\u7b87\u6240\u304c\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[549,611,332,373,356,159],"backnumber":[2038],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-22 17:54:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/198355"}],"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=198355"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/198355\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=198355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=198355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=198355"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=198355"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=198355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}