{"id":198781,"date":"2020-04-02T10:16:38","date_gmt":"2020-04-02T01:16:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=198781"},"modified":"2025-09-29T17:39:38","modified_gmt":"2025-09-29T08:39:38","slug":"accounting-article-88","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-88\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u76f8\u624b\u3092\u77e5\u308b\u3053\u3068\u304c\uff2d\uff06\uff21\u5de7\u8005\u306e\u7b2c\u4e00\u6b69\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u76f8\u624b\u3092\u77e5\u308b\u3053\u3068\u304c\uff2d\uff06\uff21\u5de7\u8005\u306e\u7b2c\u4e00\u6b69\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#cd853f;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u25c6<\/span>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306f\u300c\u76f8\u624b\u300d\u3092\u77e5\u308b\u3053\u3068\u304b\u3089<span style=\"color: #cd853f;\">\u25c6<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#cd853f;\"><\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u300c\u76f8\u624b\u300d\u306e\u5b58\u5728\u3092\u610f\u8b58\u3057\u3066\u52d5\u304f\u3053\u3068\u306f\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<span class=\"highlight\" style=\"background-color:#ffe2f9;color:#000000;\">\u8cb7\u3044\u624b<\/span>\u306b\u3068\u3063\u3066\u306e<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u58f2\u308a\u624b<\/span>\u3001<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u58f2\u308a\u624b<\/span>\u306b\u3068\u3063\u3066\u306e<span class=\"highlight\" style=\"background-color:#ffe2f9;color:#000000;\">\u8cb7\u3044\u624b<\/span>\u3001\u4ef2\u4ecb\u8005\u304b\u3089\u898b\u308c\u3070<span class=\"highlight\" style=\"background-color:#ffe2f9;color:#000000;\">\u8cb7\u3044\u624b<\/span>\u3068<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u58f2\u308a\u624b<\/span>\u306e\u53cc\u65b9\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\uff2d\uff06\uff21\u306f\u5fc5\u305a\u300c\u76f8\u624b\u300d\u3068\u3044\u3046\u81ea\u5206\u3084\u81ea\u793e\u4ee5\u5916\u306e\u65b0\u305f\u306a\u5b58\u5728\u304c\u95a2\u308f\u308b\u53d6\u5f15\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3082\u3001\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u4e8b\u696d\u3084\u4f01\u696d\u3068\u3044\u3063\u305f\u5927\u304d\u306a\u5358\u4f4d\u3067\u3001\u53d6\u5f15\u6210\u7acb\u5f8c\u306b\u300c\u3084\u3063\u3071\u308a\u3084\u3081\u3066\u304a\u3053\u3046\u30fb\u30fb\u30fb\u300d\u3068\u3044\u3063\u3066\u3059\u3050\u306b\u64a4\u56de\u3067\u304d\u308b\u3088\u3046\u306a\u3082\u306e\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u3060\u304b\u3089\u3053\u305d\u3001\u76f8\u624b\u306e\u898b\u65b9\u3084\u51fa\u65b9\u3092\u3088\u304f\u77e5\u308a\u884c\u52d5\u3067\u304d\u308b\u307b\u3046\u304c\u826f\u3044\u306b\u6c7a\u307e\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u5b9f\u52d9\u306e\u89e3\u8aac\u3067\u306f\u3001\uff2d\uff06\uff21\u306e\u4ed5\u7d44\u307f\u3084\u624b\u6cd5\u306e\u8a73\u7d30\u3084\u30c6\u30af\u30cb\u30c3\u30af\u306b\u3064\u3044\u3066\u89e6\u308c\u308b\u3082\u306e\u306f\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\uff2d\uff06\uff21\u3092\u9032\u3081\u308b\u4e2d\u3067\u95a2\u308f\u308b\u76f8\u624b\u3068\u306a\u308b\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u3084\u3001\u5bfe\u8c61\u4f01\u696d\u304b\u3089\u3069\u3046\u898b\u3089\u308c\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u89e6\u308c\u3066\u3044\u308b\u3082\u306e\u306f\u610f\u5916\u3068\u5c11\u306a\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u306e\u5f53\u4e8b\u8005\u3068\u306a\u3063\u3066\u304b\u3089\u624b\u63a2\u308a\u3067\u9032\u3081\u3066\u3044\u304f\u3046\u3061\u306b\u81ea\u5206\u81ea\u8eab\u3067\u6c17\u3065\u304f\u306e\u306f\u5927\u5909\u3067\u3059\u3057\u3001\u6c17\u3065\u304b\u306a\u3044\u307e\u307e\uff2d\uff06\uff21\u304c\u5b9f\u884c\u3055\u308c\u305f\u5f8c\u306b\u591a\u304f\u306e\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u300c\u6642\u3059\u3067\u306b\u9045\u3057\u300d\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u3001\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3092\u77e5\u3063\u3066\u81e8\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3068\u3001\u77e5\u3089\u306a\u3044\u3067\u81e8\u3080\u306e\u3068\u3067\u306f\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u624b\u4f01\u696d\u306e\u300c\u3069\u3053\u3092\u898b\u308b\u304b\u300d\u3001\u76f8\u624b\u4f01\u696d\u304b\u3089\u300c\u3069\u3046\u898b\u3089\u308c\u3066\u3044\u308b\u304b\u300d\u3092\u77e5\u308b\u3068\u3068\u3082\u306b\u3001\u591a\u304f\u306e\uff2d\uff06\uff21\u3067\u5bfe\u8c61\u4f01\u696d\u3092\u8abf\u67fb\u3059\u308b\u969b\u306b\u884c\u308f\u308c\u308b\u300c\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u4f55\u3092\u898b\u3066\u3044\u308b\u304b\u300d\u306e\u8996\u70b9\u3082\u52a0\u3048\u306a\u304c\u3089\u3001\uff2d\uff06\uff21\u5de7\u8005\u3078\u306e\u7b2c\u4e00\u6b69\u3092\u8e0f\u307f\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/ma-mikata1-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-198893\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/ma-mikata1-1-1.png\" alt=\"\" width=\"550\" height=\"281\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/ma-mikata1-1-1.png 1719w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/ma-mikata1-1-1-300x153.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/ma-mikata1-1-1-1024x524.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff2d\uff06\uff21\u5f53\u4e8b\u8005\u306e\u95a2\u5fc3\u4e8b\u306f\u9055\u3063\u3066\u5f53\u7136<\/strong><\/h4>\n<p>\uff2d\uff06\uff21\u5f53\u4e8b\u8005\u3001\u7279\u306b\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306e\u8996\u70b9\u3084\u95a2\u5fc3\u4e8b\u3092\u77e5\u308c\u3070\u3001\u3044\u304b\u306b\u5f53\u4e8b\u8005\u306b\u3088\u3063\u3066\u8208\u5473\u3084\u95a2\u5fc3\u3001\u8003\u3048\u3066\u3044\u308b\u3053\u3068\u304c\u9055\u3046\u304b\u304c\u3088\u304f\u308f\u304b\u308a\u307e\u3059\u3002\u305d\u308c\u3060\u3051\u306b\u3001\u7acb\u5834\u306e\u7570\u306a\u308b\u76f8\u624b\u306e\u8996\u70b9\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3001\uff2d\uff06\uff21\u76f8\u624b\u5148\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3092\u63a2\u308b\u969b\u306e\u6709\u76ca\u306a\u60c5\u5831\u6e90\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\uff2d\uff06\uff21\u306e\u5f53\u4e8b\u8005\u304c\u8cb7\u3044\u624b\u3068\u58f2\u308a\u624b\u306b\u3088\u3063\u3066\u3069\u308c\u3060\u3051\u8996\u70b9\u3084\u8003\u3048\u65b9\u304c\u7570\u306a\u308b\u306e\u304b\u3001\u9805\u76ee\u3054\u3068\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"font-size: 20px;\">\u3008\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306b\u304a\u3051\u308b\u8cb7\u3044\u624b\u30fb\u58f2\u308a\u624b\u306e\u4e3b\u306a\u8996\u70b9\u3009<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e8e8e8;color:#000000;border-color:#000000;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u27a4<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff2d\uff06\uff21\u306e\u76ee\u7684<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u8cb7\u3044\u624b\u306e\u8996\u70b9\u300b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u898f\u6a21\u306e\u62e1\u5927<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u55b6\u306e\u591a\u89d2\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u58f2\u308a\u624b\u4e8b\u696d\u3068\u306e\u76f8\u4e57\u52b9\u679c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e8b\u696d\u53d6\u5f97\u306b\u4f34\u3046\u6642\u9593\u77ed\u7e2e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9b45\u529b\u7684\u306a\u7d4c\u55b6\u8cc7\u6e90\u306e\u78ba\u4fdd<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u4eca\u5f8c\u306e\u4e8b\u696d\u62e1\u5927\uff08\u5229\u76ca\u62e1\u5927\uff09\u304c\u5f37\u3044\u95a2\u5fc3\u3054\u3068\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u300a\u58f2\u308a\u624b\u306e\u8996\u70b9\u300b<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #333399;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u793e\u696d\u306e\u5b58\u7d9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5275\u696d\u8005\u5229\u6f64\u306e\u78ba\u4fdd<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u96c7\u7528\u306e\u7dad\u6301<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u55b6\u9663\u9ad8\u9f62\u5316\u306b\u4f34\u3046\u82e5\u8fd4\u308a<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #333399;\">\u21d2<\/span>\u793e\u696d\u306e\u73fe\u72b6\u7dad\u6301\uff08\u5bb9\u8a8d\uff09\u304c\u5f37\u3044\u95a2\u5fc3\u3054\u3068\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u27a4<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u682a\u4fa1<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u8cb7\u3044\u624b\u306e\u8996\u70b9\u300b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5b89\u304f\u8cb7\u3044\u305f\u3044<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u8cb7\u3044\u624b\u304c\u601d\u3046\u53d6\u5f15\u9069\u6b63\u4fa1\u984d\u306f\u3001\u901a\u5e38\u3001\u58f2\u308a\u624b\u304c\u601d\u3046\u307b\u3069\u9ad8\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u300a\u58f2\u308a\u624b\u306e\u8996\u70b9\u300b<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #333399;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9ad8\u3044\u65b9\u304c\u597d\u307e\u3057\u3044<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #333399;\">\u21d2<\/span>\u5fc5\u305a\u3057\u3082\u9ad8\u3044\u682a\u4fa1\u3042\u308a\u304d\u3067\u306f\u306a\u3044\u304c\u3001\u5275\u696d\u8005\u5229\u6f64\u3084\u5f15\u9000\u5f8c\u306e\u8cc7\u91d1\u3092\u8003\u616e\u3059\u308b\u3068\u5b89\u6613\u306a\u5b89\u58f2\u308a\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u27a4<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7d4c\u55b6\u4f53\u5236<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u8cb7\u3044\u624b\u306e\u8996\u70b9\u300b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5909\u66f4\u30fb\u5237\u65b0<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u8cb7\u3044\u624b\u306e\u793e\u98a8\u306b\u306a\u3058\u307e\u305b\u3066\u3044\u304f\u3053\u3068\u304c\u591a\u304f\u3001\u5f79\u54e1\u306e\u6d3e\u9063\u306b\u3088\u308b\u793e\u98a8\u306e\u5909\u5316\u3084\u7d4c\u55b6\u4f53\u5236\u306e\u5909\u5316\u3092\u4f34\u3046\u3053\u3068\u3082\u591a\u3044\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u300a\u58f2\u308a\u624b\u306e\u8996\u70b9\u300b<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #333399;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u306a\u308b\u3079\u304f\u73fe\u72b6\u7dad\u6301<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #333399;\">\u21d2<\/span>\u7d4c\u55b6\u9663\u306f\u9000\u304f\u3053\u3068\u3082\u60f3\u5b9a\u3057\u306a\u304c\u3089\u3001\u306a\u308b\u3079\u304f\u73fe\u72b6\u306e\u4f1a\u793e\u306e\u826f\u3044\u70b9\u3092\u6b8b\u3057\u305f\u307e\u307e\u3067\u3042\u3063\u3066\u307b\u3057\u3044\u3068\u9858\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u27a4<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7d4c\u55b6\u306e\u4e3b\u5c0e\u6a29<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u8cb7\u3044\u624b\u306e\u8996\u70b9\u300b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8cb7\u3044\u624b\u4e3b\u5c0e<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u58f2\u308a\u624b\u306b\u914d\u616e\u3057\u306a\u304c\u3089\u3082\u3001\u8cb7\u3044\u624b\uff08\u901a\u5e38\u3001\u89aa\u4f1a\u793e\uff09\u306e\u610f\u5411\u304c\u50cd\u304f\u7d4c\u55b6\u3092\u9032\u3081\u305f\u3044\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u300a\u58f2\u308a\u624b\u306e\u8996\u70b9\u300b<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #333399;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u58f2\u308a\u624b\u306e\u72ec\u81ea\u6027<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #333399;\">\u21d2<\/span>\u3042\u308b\u7a0b\u5ea6\u8cb7\u3044\u624b\u4e3b\u5c0e\u3068\u306a\u308b\u3053\u3068\u306f\u5bb9\u8a8d\u3057\u3064\u3064\u3082\u3001\u58f2\u308a\u624b\u306e\u7d4c\u55b6\u72ec\u81ea\u6027\u3092\u8a8d\u3081\u3066\u307b\u3057\u3044\u3068\u3044\u3046\u671b\u307f\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u27a4<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30ea\u30b9\u30af<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u8cb7\u3044\u624b\u306e\u8996\u70b9\u300b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e8b\u696d\u4e0a\u306e\u30ea\u30b9\u30af\u3001\u6f5c\u5728\u30ea\u30b9\u30af\u3068\u3082\u306b\u91cd\u8981\u5ea6\u5927<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u53ef\u80fd\u306a\u9650\u308a\u30ea\u30b9\u30af\u3092\u6d17\u3044\u51fa\u3057\u3001\uff2d\uff06\uff21\u5f8c\u306e\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u300a\u58f2\u308a\u624b\u306e\u8996\u70b9\u300b<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #333399;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u3042\u307e\u308a\u5f37\u304f\u306f\u611f\u3058\u3066\u3044\u306a\u3044<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #333399;\">\u21d2<\/span>\u76f8\u624b\u3084\u4e16\u9593\u304c\u611f\u3058\u308b\u30ea\u30b9\u30af\u3092\u81ea\u793e\u3067\u306f\u30ea\u30b9\u30af\u3068\u601d\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u27a4<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5f93\u696d\u54e1<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u8cb7\u3044\u624b\u306e\u8996\u70b9\u300b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u57fa\u672c\u306f\u7dad\u6301<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u8cb7\u3044\u624b\u306b\u3068\u3063\u3066\u3082\u5f93\u696d\u54e1\u306e\u96c7\u7528\u306e\u7dad\u6301\u306f\u91cd\u8981\u3067\u3059\u304c\u3001\u8cb7\u3044\u624b\u306e\u793e\u98a8\u306b\u5408\u308f\u306a\u3044\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u3063\u3066\u8f9e\u8077\u3092\u9078\u3076\u5f93\u696d\u54e1\u3082\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u300a\u58f2\u308a\u624b\u306e\u8996\u70b9\u300b<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #333399;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7dad\u6301\u3057\u3066\u307b\u3057\u3044<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #333399;\">\u21d2<\/span>\u5f93\u696d\u54e1\u306e\u5bb6\u65cf\u306e\u751f\u6d3b\u3092\u542b\u3081\u3066\u5f37\u3044\u601d\u3044\u5165\u308c\u3092\u5f93\u696d\u54e1\u306b\u62b1\u3044\u3066\u304a\u308a\u3001\u5358\u306a\u308b\u5f93\u696d\u54e1\u4ee5\u4e0a\u306e\u5927\u5207\u306a\u5b58\u5728\u3068\u307f\u3066\u3044\u308b\u3053\u3068\u3082\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u27a4<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5229\u76ca<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u8cb7\u3044\u624b\u306e\u8996\u70b9\u300b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5c06\u6765\u5229\u76ca\u306e\u7372\u5f97\u53ef\u80fd\u6027<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u73fe\u72b6\u306e\u5229\u76ca\u304c\u7d9a\u304f\u304b\u3088\u308a\u3082\u3001\u5c06\u6765\u306e\u5229\u76ca\u6210\u9577\u304c\u898b\u8fbc\u3081\u308b\u304b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u4e8b\u696d\u3084\u4f01\u696d\u81ea\u4f53\u306b\u9b45\u529b\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u51b7\u9759\u306b\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u300a\u58f2\u308a\u624b\u306e\u8996\u70b9\u300b<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #333399;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u73fe\u5728\u5229\u76ca\u306e\u78ba\u4fdd<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #333399;\">\u21d2<\/span>\u591a\u304f\u306e\u5834\u5408\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u6210\u308a\u884c\u304d\u7d4c\u55b6\u306e\u4e0a\u306b\u6210\u308a\u7acb\u3063\u3066\u3044\u307e\u3059\u3002\u73fe\u72b6\u306e\u5229\u76ca\u3084\u8cc7\u91d1\u304c\u3042\u308b\u304b\u3089\u826f\u3057\u3001\u3068\u5224\u65ad\u3059\u308b\u7d50\u679c\u3001\u4e88\u7b97\u3001\u5c06\u6765\u5229\u76ca\u306e\u3088\u3046\u306a\u5c06\u6765\u4e8b\u8c61\u307e\u3067\u306b\u306f\u306a\u304b\u306a\u304b\u8003\u3048\u304c\u81f3\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u27a4<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7d4c\u55b6\u52b9\u7387<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u300a\u8cb7\u3044\u624b\u306e\u8996\u70b9\u300b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u55b6\u52b9\u7387\u30a2\u30c3\u30d7<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u7d4c\u55b6\u306e\u3055\u3089\u306a\u308b\u52b9\u7387\u5316\u3092\u76ee\u6307\u3057\u3001\u30b3\u30b9\u30c8\u524a\u6e1b\u3001\u8cc7\u7523\u3084\u62e0\u70b9\u306e\u6574\u7406\u3068\u3044\u3063\u305f\u7d4c\u55b6\u6539\u5584\u3092\u63a8\u3057\u9032\u3081\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u300a\u58f2\u308a\u624b\u306e\u8996\u70b9\u300b<\/span><\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #333399;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u55b6\u52b9\u7387\u306f\u73fe\u72b6\u3067\u9054\u6210\u6e08\u307f<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px; padding-left: 15px;\"><span style=\"color: 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