{"id":199471,"date":"2020-04-02T10:14:16","date_gmt":"2020-04-02T01:14:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=199471"},"modified":"2020-04-01T19:24:50","modified_gmt":"2020-04-01T10:24:50","slug":"financial-statements-article-119","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-119\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c98\u56de\u3011\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u6700\u7d42\u5831\u544a\u66f8\uff082020\u5e74\uff13\u670812\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c98\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u6700\u7d42\u5831\u544a\u66f8\uff082020\u5e74\uff13\u670812\u65e5\u4ed8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2019\u5e7412\u670813\u65e5<br \/>\n\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1777546\/00.pdf\" target=\"_blank\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>2020\u5e74\uff11\u670822\u65e5<br \/>\n\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1785246\/00.pdf\" target=\"_blank\">\u672c\u65e5\u306e\u30de\u30b9\u30b3\u30df\u5831\u9053\u306b\u95a2\u3057\u3066<\/a>\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u6ff5\u3000\u90a6\u4e45\uff08\u5f01\u8b77\u58eb\u3000\u5143\u6771\u4eac\u9ad8\u7b49\u691c\u5bdf\u5e81\u691c\u4e8b\u9577\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u3000\u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u829d\u3000\u662d\u5f66\uff08\u5f01\u8b77\u58eb\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u5ca9\u7530\u3000\u77e5\u5b5d\uff08\u5f01\u8b77\u58eb\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u548c\u7530\u6cd5\u5f8b\u4e8b\u52d9\u6240\u53ca\u3073\uff34\uff2d\uff29\u7dcf\u5408\u6cd5\u5f8b\u4e8b\u52d9\u6240\u6240\u5c5e\u306e\u5f01\u8b77\u58eb22\u540d\u306b\u8abf\u67fb\u88dc\u52a9\u3092\u4f9d\u983c\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30c7\u30b8\u30bf\u30eb\u30fb\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\u7b49\u306b\u3064\u3044\u3066\u682a\u5f0f\u4f1a\u793e\uff2b\uff30\uff2d\uff27 \uff26\uff21\uff33\u306b\u6240\u5c5e\u3059\u308b\u5c02\u9580\u5bb6\u3092\u8d77\u7528\u3057\u305f\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px;\">2019\u5e7412\u670813\u65e5\u304b\u30892020\u5e74\uff13\u670811\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u59d4\u5631\u4e8b\u9805\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 15px;\">\u6771\u4eac\u56fd\u7a0e\u5c40\u306b\u3088\u308b\u7a0e\u52d9\u8abf\u67fb\u3067\u3001\u7d0d\u54c1\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3067\u304d\u306a\u3044\u53d6\u5f15\u304c\u3042\u308b\u65e8\u306e\u7591\u7fa9\u304c\u3042\u308b\u3068\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u3053\u3068\u304b\u3089\u3001\u793e\u5185\u8abf\u67fb\u3092\u884c\u3063\u305f\u7d50\u679c\u3001\u4e8b\u5b9f\u7d4c\u7def\u306e\u6b63\u78ba\u306a\u628a\u63e1\u306b\u306f\u3001\u53d6\u5f15\u5148\u3092\u542b\u3081\u305f\u3088\u308a\u5e83\u7bc4\u304b\u3064\u6df1\u5ea6\u3042\u308b\u8abf\u67fb\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u306b\u3042\u308b\u3068\u306e\u8a8d\u8b58\u3092\u6301\u3064\u306b\u81f3\u308a\u3001\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u305f\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u305d\u306e\u76ee\u7684\u306f\u3001\u7d0d\u54c1\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3067\u304d\u306a\u3044\u53d6\u5f15\u53ca\u3073\u3053\u308c\u306b\u985e\u4f3c\u3059\u308b\u4e0d\u6b63\u306e\u6709\u7121\u30fb\u614b\u69d8\u306e\u78ba\u8a8d\u4e26\u3073\u306b\u539f\u56e0\u7a76\u660e\u7b49\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u984d\u306e\u7b97\u5b9a\u53ca\u3073\u5224\u660e\u3057\u305f\u4e8b\u5b9f\u3092\u8e0f\u307e\u3048\u305f\u518d\u767a\u9632\u6b62\u7b56\u306b\u95a2\u3059\u308b\u52a9\u8a00\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u7d50\u679c\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2020\u5e74\uff12\u670813\u65e5<br \/>\n\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1796992\/00.pdf\" target=\"_blank\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u4e2d\u9593\u5831\u544a\u66f8\u53d7\u9818\u53ca\u3073\u516c\u8868\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>\u540c\u670814\u65e5<br \/>\n\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1797465\/00.pdf\" target=\"_blank\">\u6c7a\u7b97\u767a\u8868\u65e5\u306e\u518d\u5ef6\u671f\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<br \/>\n\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1797464\/00.pdf\" target=\"_blank\">2020\u5e74\uff13\u6708\u671f \u7b2c\uff13\u56db\u534a\u671f\u696d\u7e3e\u4e88\u60f3\u3001\u53ca\u3073\u30012020\u5e74\uff13\u6708\u671f \u901a\u671f\u696d\u7e3e\u4e88\u60f3\u306e\u4fee\u6b63\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>\u540c\u5e74\uff13\u6708\uff15\u65e5<br \/>\n\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/announcement\/56627\/00.pdf\" target=\"_blank\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u4e2d\u9593\u5831\u544a\u66f8\u53d7\u9818\u53ca\u3073\u516c\u8868\u306b\u95a2\u3059\u308b\u8aac\u660e\u4f1a \u8cea\u7591\u5fdc\u7b54\uff08\u8981\u65e8\uff09<\/a>\u300d<\/li>\n<li>\u540c\u5e74\uff13\u670812\u65e5<br \/>\n\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1806709\/00.pdf\" target=\"_blank\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7d50\u679c\u3068\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<br \/>\n\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1806710\/00.pdf\" target=\"_blank\">2020\u5e74\uff13\u6708\u671f\u7b2c\uff13\u56db\u534a\u671f\u5831\u544a\u66f8\u53ca\u3073\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306e\u63d0\u51fa\u3001\u4e26\u3073\u306b\u904e\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u3001\u6c7a\u7b97\u77ed\u4fe1\u7b49\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p>\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u30cd\u30c3\u30c8\u30ef\u30f3\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30011988\uff08\u662d\u548c63\uff09\u5e74\uff12\u6708\u8a2d\u7acb\u3002\u60c5\u5831\u30a4\u30f3\u30d5\u30e9\u69cb\u7bc9\u3068\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u3002\u58f2\u4e0a\u9ad8181,935\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca13,258\u767e\u4e07\u5186\u3001\u8cc7\u672c\u91d112,279\u767e\u4e07\u5186\u3001\u5f93\u696d\u54e1\u65702,294\u540d\uff08\u3044\u305a\u308c\u3082\u8a02\u6b63\u524d2019\u5e74\uff13\u6708\u671f\u5b9f\u7e3e\uff09\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u6771\u4eac\u90fd\u5343\u4ee3\u7530\u533a\u3002\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\uff11\u90e8\u4e0a\u5834\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\uff08\u4ee5\u4e0b\u300c\u30c8\u30fc\u30de\u30c4\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e2d\u9593\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u8aac\u660e\u4f1a\u306b\u304a\u3051\u308b\u8cea\u7591\u5fdc\u7b54\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p>\u30cd\u30c3\u30c8\u30ef\u30f3\u306f\u3001\uff13\u6708\uff15\u65e5\u306b\u306a\u3063\u3066\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/announcement\/56627\/00.pdf\" target=\"_blank\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u4e2d\u9593\u5831\u544a\u66f8\u53d7\u9818\u53ca\u3073\u516c\u8868\u306b\u95a2\u3059\u308b\u8aac\u660e\u4f1a \u8cea\u7591\u5fdc\u7b54\uff08\u8981\u65e8\uff09<\/a>\u300d\u3092\u516c\u8868\u3057\u305f\u3002\u8cea\u7591\u5fdc\u7b54\u306e\u8981\u65e8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u30cd\u30c3\u30c8\u30ef\u30f3\u306e\u67b6\u7a7a\u58f2\u4e0a\u9ad8\u304c\u4ed6\u793e\u3068\u6bd4\u3079\u3066\u5c11\u306a\u3044\u3053\u3068\uff0f\u5229\u76ca\u7387\u304c\u9ad8\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u300c\u7d14\u984d\u53d6\u5f15\u300d\u304c\u542b\u307e\u308c\u308b\u305f\u3081\u4ed6\u793e\u3088\u308a\u58f2\u4e0a\u9ad8\u304c\u5c11\u306a\u304f\u3001\u5229\u76ca\u7387\u306f\u9ad8\u304f\u306a\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u30cd\u30c3\u30c8\u30ef\u30f3\u3092\u4ecb\u3055\u306a\u3044\u67b6\u7a7a\u53d6\u5f15\u30d1\u30bf\u30fc\u30f3\u304c\u5b58\u5728\u3057\u3066\u3044\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4ed6\u793e\u3068\u306e\u50b5\u6a29\u30fb\u50b5\u52d9\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u50b5\u6a29\u30fb\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u78ba\u8a8d\u6e08\u307f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u8cc7\u91d1\u306e\u6e05\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u793e\u306e\u5831\u544a\u304c\u51fa\u305d\u308d\u3063\u3066\u304b\u3089\u8a71\u3057\u5408\u3046\u3053\u3068\u306b\u306a\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u73fe\u6bb5\u968e\u3067\u306f\u3001\u4f1a\u793e\u306e\u696d\u7e3e\u3078\u306e\u5f71\u97ff\u306f\u8efd\u5fae\u3067\u306f\u306a\u3044\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u524d\u56de\u306e\u518d\u767a\u9632\u6b62\u7b56\u306e\u52b9\u679c\u304c\u306a\u304b\u3063\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u524d\u56de\u3068\u306f\u5168\u304f\u9055\u3046\u65b9\u6cd5\u3067\u3059\u308a\u629c\u3051\u3089\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u4e8b\u5b9f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4f1d\u7968\u304c\u507d\u9020\u3055\u308c\u3066\u793e\u5916\u3067\u6848\u4ef6\u540d\u304c\u3059\u308a\u66ff\u3048\u3089\u308c\u308b\u3001\u305d\u308c\u304c\u56de\u3063\u3066\u5f53\u793e\u306b\u5143\u306e\u6848\u4ef6\u540d\u3068\u3057\u3066\u623b\u3063\u3066\u304f\u308b\u7b49\u306f\u3001\u60f3\u5b9a\u3057\u3066\u3044\u306a\u304b\u3063\u305f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\uff21\u6c0f\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u52d5\u6a5f\u306f\u660e\u78ba\u306b\u306f\u5206\u304b\u3063\u3066\u3044\u306a\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4e2d\u9014\u63a1\u7528\u30672008\u5e74\u5165\u793e\u3001\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306b\u306a\u3063\u305f\u306e\u306f2014\u5e74<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u55b6\u696d\u30de\u30f3\u3068\u3057\u3066\u306e\u8a55\u4fa1\u306f\u9ad8\u304b\u3063\u305f<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u6700\u7d42\u5831\u544a\u66f8\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p>\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1806709\/00.pdf#page=4\" target=\"_blank\">\u7d0d\u54c1\u5b9f\u4f53\u306e\u306a\u3044\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8abf\u67fb\u6700\u7d42\u5831\u544a\u66f8\uff08\u958b\u793a\u7248\uff09<\/a>\u300d\u306e\u3046\u3061\u3001\u4e2d\u9593\u5831\u544a\u66f8\u306e\u8a18\u8f09\u306e\u306a\u3044\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3092\u691c\u8a3c\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u65b0\u305f\u306b\u5224\u660e\u3057\u305f\u4e0d\u6b63\u53d6\u5f15<\/strong><\/h4>\n<p>\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c97\u56de\u3011\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u4e2d\u9593\u5831\u544a\u66f8\uff082020\u5e74\uff12\u670813\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-118\/\" target=\"_blank\">\u7b2c97\u56de<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u305f\u4e2d\u9593\u5831\u544a\u66f8\u6bb5\u968e\u3067\u5168\u5bb9\u304c\u89e3\u660e\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3001\u30cd\u30c3\u30c8\u30ef\u30f3\u304b\u3089\u620a\u793e\u3078\u306e\u67b6\u7a7a\u767a\u6ce8\u306b\u3088\u308b\u4ed6\u793e\u3078\u306e\u8cc7\u91d1\u6d41\u51fa\u554f\u984c\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u5546\u8ac7\u3092\u7279\u5b9a\u3057\u305f\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5e9a\u793e\u306b\u5bfe\u3059\u308b\u640d\u5931\u88dc\u586b\u540d\u76ee\u306e\u67b6\u7a7a\u767a\u6ce8<\/strong><\/h4>\n<p>2019\u5e74\u3001\uff21\u6c0f\u306e\u90e8\u4e0b\u3067\u3042\u308b\uff23\u6c0f\u304c\u62c5\u5f53\u3059\u308b\u4e2d\u592e\u7701\u5e81\u306e\u5165\u672d\u6848\u4ef6\u306b\u304a\u3044\u3066\u3001\u843d\u672d\u3092\u898b\u8fbc\u3081\u308b\u4fa1\u683c\u304c\u60f3\u5b9a\u3088\u308a\u5927\u5e45\u306b\u4f4e\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u305f\u3081\u3001\u5e9a\u793e\u306b\u5bfe\u3059\u308b\u767a\u6ce8\u4e88\u5b9a\u4fa1\u683c\u3092\u6e1b\u984d\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u76f8\u8ac7\u3092\u53d7\u3051\u305f\uff21\u6c0f\u306f\u3001\u5e9a\u793e\u306e\u898b\u7a4d\u984d\u30925,470\u4e07\u5186\u304b\u3089780\u4e07\u5186\u306b\u6e1b\u984d\u3055\u305b\u3066\u3001\u5dee\u984d\u306b\u3064\u3044\u3066\u306f\u620a\u793e\u304b\u3089\u767a\u6ce8\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5e9a\u793e\u306b\u640d\u5931\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3092\u8003\u6848\u3057\u3066\u3001\u5e9a\u793e\u306e\u4e86\u89e3\u3092\u5f97\u308b\u3088\u3046\u6307\u793a\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u554f\u984c\u3068\u306a\u3063\u305f\u5546\u8ac7<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-199483\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-1.png\" alt=\"\" width=\"450\" height=\"142\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-1.png 1173w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-1-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-1-1024x323.png 1024w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u640d\u5931\u88dc\u586b\u53d6\u5f15<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-199480\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-2.png\" alt=\"\" width=\"398\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-2.png 1049w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-2-300x108.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-2-1024x369.png 1024w\" sizes=\"(max-width: 398px) 100vw, 398px\" \/><\/a><\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u30cd\u30c3\u30c8\u30ef\u30f3\u306f\u3001\u620a\u793e\u306b\u5bfe\u3057\u3066\u3001\uff23\u6c0f\u304c\u62c5\u5f53\u3059\u308b\u4ed6\u306e\u4e2d\u592e\u7701\u5e81\u6848\u4ef6\u304b\u3089\uff12\u4ef6\u3001\u5408\u8a084,690\u4e07\u5186\u306e\u5b9f\u4f53\u306e\u306a\u3044\u767a\u6ce8\u3092\u884c\u3044\u3001\u3053\u306e\u3046\u3061\u30011,500\u4e07\u5186\u306f\u3059\u3067\u306b\u652f\u6255\u6e08\u307f\u3067\u3042\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7532\u793e\u304b\u3089\u306e\u6c34\u5897\u3057\u53d7\u6ce8\u306b\u4f34\u3046\u691c\u8a3c\u6a5f\u5668\u306e\u8cfc\u5165\u53d6\u5f15<\/strong><\/h4>\n<p>\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u3092\u30e6\u30fc\u30b6\u30fc\u3068\u3059\u308b2019\u5e74\uff12\u6708\u306e\u5165\u672d\u6848\u4ef6\u306b\u304a\u3044\u3066\u3001\u5165\u672d\u3059\u308b\u7532\u793e\u304b\u3089\u3001\u4e88\u7b97\u306e\u90fd\u5408\u3067\u30cd\u30c3\u30c8\u30ef\u30f3\u306e\u539f\u4fa1\u306e\u4e00\u90e8\u3092\u4ed6\u306e\u6848\u4ef6\u306b\u4ed8\u3051\u66ff\u3048\u308b\u3088\u3046\u306b\u6307\u793a\u304c\u3042\u308a\u3001\u5225\u306e\u7d44\u7e54\u5411\u3051\u306e\u6848\u4ef6\u306b5,376\u4e07\u5186\u3092\u4e0a\u4e57\u305b\u3057\u3066\u898b\u7a4d\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3002<\/p>\n<p>\u7532\u793e\u306f\u3001\u72ec\u7acb\u884c\u653f\u6cd5\u4eba\u5411\u3051\u306e\u6848\u4ef6\u3092\u5931\u6ce8\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4e0a\u4e57\u305b\u90e8\u5206\u306f\u305d\u306e\u307e\u307e\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u3053\u306e\u4f59\u3063\u305f\u4e88\u7b97\u306b\u3064\u3044\u3066\u3001\uff21\u6c0f\u3068\u90e8\u4e0b\u3067\u3042\u308b\uff22\u6c0f\u304c\u5354\u8b70\u306e\u3046\u3048\u3001\u793e\u5185\u306e\u6b63\u898f\u306e\u624b\u7d9a\u304d\u3092\u7d4c\u308b\u3053\u3068\u306a\u304f\u3001\u971e\u304c\u95a2\u30aa\u30d5\u30a3\u30b9\u306e\u691c\u8a3c\u6a5f\u5668\u8cfc\u5165\u306b\u4f7f\u7528\u3057\u305f\u3002\u8cfc\u5165\u306b\u969b\u3057\u3066\u3001\uff21\u6c0f\u306f\u691c\u8a3c\u6a5f\u5668\u30e1\u30fc\u30ab\u30fc\u306b\u76f4\u63a5\u767a\u6ce8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u620a\u793e\u3092\u901a\u3058\u3066\u8cfc\u5165\u3059\u308b\u3088\u3046\u306b\u793a\u5506\u3057\u305f\u305f\u3081\u3001\u620a\u793e\u306f\u3053\u306e\u53d6\u5f15\u3067\u7d044,000\u4e07\u5186\u306e\u5229\u76ca\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u5546\u8ac7\u6982\u8981<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-199481\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-3.png\" alt=\"\" width=\"490\" height=\"235\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-3.png 1291w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-3-300x143.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-3-1024x490.png 1024w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u691c\u8a3c\u6a5f\u5668\u8cfc\u5165\u53d6\u5f15<\/strong><\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-199482\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-4.png\" alt=\"\" width=\"493\" height=\"96\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-4-300x59.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-4-1024x202.png 1024w\" sizes=\"(max-width: 493px) 100vw, 493px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff21\u6c0f\u306b\u3088\u308b\u4e0d\u6b63\u4e8b\u4ef6\u306f\u3001\u30cd\u30c3\u30c8\u30ef\u30f3\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u975e\u6b63\u898f\u54c1\u306e\u76f4\u9001\u53d6\u5f15\u300d\u3068\u3044\u3046\u5468\u8fba\u7684\u30fb\u88dc\u52a9\u7684\u306a\u4e8b\u696d\u9818\u57df\u3067\u3042\u3063\u305f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p>\u7b46\u8005\u306f\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c97\u56de\u3011\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u4e2d\u9593\u5831\u544a\u66f8\uff082020\u5e74\uff12\u670813\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-118\/\" target=\"_blank\">\u7b2c97\u56de<\/a>\u306b\u304a\u3044\u3066\u3001\u6700\u7d42\u5831\u544a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u7591\u554f\u70b9\u304c\u89e3\u660e\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u6ce8\u76ee\u3059\u308b\u65e8\u3001\u8ff0\u3079\u3066\u304a\u3044\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u30002013\u5e74\u306b\u767a\u899a\u3057\u305f\u6c34\u5897\u3057\u767a\u6ce8\u306b\u3088\u308b\u8cc7\u91d1\u6a2a\u9818\u4e8b\u4ef6\u306b\u304a\u3051\u308b\u539f\u56e0\u5206\u6790\u3068\u306e\u985e\u4f3c\u6027<\/strong><\/h4>\n<p>\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c97\u56de\u3011\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u4e2d\u9593\u5831\u544a\u66f8\uff082020\u5e74\uff12\u670813\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-118\/\" target=\"_blank\">\u7b2c97\u56de<\/a>\u3067\u3082\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u30cd\u30c3\u30c8\u30ef\u30f3\u306f\u30012013\u5e74\uff13\u6708\u3001\u5f97\u610f\u5148\u3067\u3042\u308b\u5341\u516d\u9280\u884c\u5411\u3051\u5546\u8ac7\u306e\u62c5\u5f53\u8005\u304c\u3001\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u696d\u52d9\u3092\u59d4\u8a17\u3059\u308b\u969b\u306b\u6c34\u5897\u3057\u767a\u6ce8\u3092\u7e70\u308a\u8fd4\u3057\u3001\u7dcf\u984d\u7d04\uff18\u5104\u5186\u306e\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u3053\u3068\u3092\u516c\u8868\u3057\u3066\u3044\u308b\uff08\u672c\u9023\u8f09\u7b2c\uff16\u56de\u300c<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff16\u56de\u3011\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u30fb\u5143\u793e\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-10\/\" target=\"_blank\">\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u30fb\u5143\u793e\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d<\/a>\u300d \uff09\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u306f\u3001\u5143\u793e\u54e1\u304c\u902e\u6355\u3055\u308c\u308b\u3068\u3044\u3046\u30b7\u30e7\u30c3\u30ad\u30f3\u30b0\u306a\u4e8b\u6848\u306e\u8abf\u67fb\u3092\u62c5\u5f53\u3057\u305f\u5f53\u6642\u306e\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u3053\u306e\u5143\u793e\u54e1\uff08\u5831\u544a\u66f8\u4e0a\u306f\u300c\uff21\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff09\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8a55\u3057\u3066\u3044\u308b\uff08\u4e00\u90e8\u8868\u8a18\u3092\u7565\u79f0\u304b\u3089\u6539\u3081\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff16\u56de\u3011\u30cd\u30c3\u30c8\u30ef\u30f3\u30b7\u30b9\u30c6\u30e0\u30ba\u682a\u5f0f\u4f1a\u793e\u30fb\u5143\u793e\u54e1\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-10\/\" target=\"_blank\">\u7b2c\uff16\u56de<\/a>\u3068\u540c\u3058\u3082\u306e\u3068\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7b46\u8005\u306b\u3088\u308b\u6ce8\u66f8\u304d\u3092\u52a0\u7b46\u3057\u305f\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<p>\uff21\u306f\u3001\uff08\u7b46\u8005\u6ce8\uff1a2000\u5e7410\u6708\u306b\uff09\u30cd\u30c3\u30c8\u30ef\u30f3\u306b\u5165\u793e\u4ee5\u6765\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30d3\u30b8\u30cd\u30b9\u306b\u8a73\u3057\u3044\u300c\u512a\u79c0\u306a\u55b6\u696d\u30de\u30f3\u300d\u3068\u3057\u3066\u8a55\u4fa1\u3092\u9ad8\u3081\u305f\u3002\u7279\u306b\u3001\uff38\u9280\u884c\uff08\u7b46\u8005\u6ce8\uff1a\u5341\u516d\u9280\u884c\uff09\u51fa\u8eab\u8005\u3068\u3057\u3066\u306e\u4eba\u8108\u3092\u5229\u7528\u3057\u3066\u6848\u4ef6\u3092\u7372\u5f97\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u4e2d\u90e8\u652f\u5e97\u5185\u306b\u304a\u3044\u3066\u3001\u300c\uff38\u9280\u884c\u6848\u4ef6\u306f\uff21\u6848\u4ef6\u300d\u3068\u8003\u3048\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>2004\u5e74\uff14\u6708\u3001\uff21\u306f\u4e2d\u90e8\u652f\u5e97\u304b\u3089\u6771\u4eac\u306b\u8ee2\u52e4\u3068\u306a\u3063\u305f\u304c\u3001\u305d\u306e\u5f8c\u3082\u3001\uff38\u9280\u884c\u6848\u4ef6\u3067\u306f\u3001\u76f4\u63a5\u5148\u65b9\u306b\u8d74\u3044\u3066\u4ea4\u6e09\u3059\u308b\u306a\u3069\u8ee2\u52e4\u524d\u3068\u5909\u308f\u3089\u306a\u3044\u5f79\u5272\u3092\u679c\u305f\u3057\u3001\u591a\u304f\u306e\u6848\u4ef6\u3092\u7372\u5f97\u3057\u3066\u3044\u3063\u305f\u3002\u3053\u308c\u306f\u3001\uff22\uff08\u7b46\u8005\u6ce8\uff1a\u5341\u516d\u9280\u884c\u62c5\u5f53\u8005\uff09\u3068\u306e\u7652\u7740\u306b\u3088\u308a\u53ef\u80fd\u306b\u306a\u3063\u305f\u9762\u304c\u5927\u304d\u304b\u3063\u305f\u304c\u3001\uff21\u306e\u6301\u3061\u524d\u306e\u30d7\u30ec\u30bc\u30f3\u529b\uff08\u7b46\u8005\u6ce8\uff1a\u5bfe\u9867\u5ba2\u306e\u307f\u306a\u3089\u305a\u3001\u7279\u306b\u5bfe\u793e\u5185\uff09\u3068\u76f8\u307e\u3063\u3066\u3001\uff21\u306f\u30cd\u30c3\u30c8\u30ef\u30f3\u5185\u306e\u8a55\u4fa1\u3092\u9ad8\u3081\u3066\u3044\u3063\u305f\u3002<\/p>\n<p>\uff08\u4e2d\u7565\uff09\u5927\u304d\u306a\u58f2\u4e0a\u3001\u5229\u76ca\u3092\u3082\u305f\u3089\u3059\uff21\u306f\u3001\u5f37\u3044\u652f\u914d\u529b\u3092\u6301\u3061\u3001\u4e2d\u90e8\u652f\u5e97\u306e\u62c5\u5f53\u90e8\u9580\u5168\u4f53\u304c\u3001\uff21\u306b\u983c\u308a\u304d\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<\/div>\n<p>\u672c\u4ef6\u3067\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u3092\u4e3b\u5c0e\u3057\u305f\u3068\u3055\u308c\u308b\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\uff21\u6c0f\u3068\u305d\u306e\u6240\u5c5e\u3059\u308b\u971e\u304c\u95a2\u30aa\u30d5\u30a3\u30b9\u306e\u7279\u7570\u6027\u306b\u3064\u3044\u3066\u306f\u4e0a\u8ff0\u3057\u305f\u3068\u304a\u308a\u3067\u3042\u308b\u304c\u3001\u6539\u3081\u30662013\u5e74\uff13\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u8abf\u67fb\u5831\u544a\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u3068\u30012013\u5e74\u5f53\u6642\u306b\u672c\u90e8\u9577\u306e\u8077\u306b\u3042\u3063\u305f\uff21\u6c0f\u3068\u306e\u985e\u4f3c\u70b9\u306b\u9a5a\u304b\u3056\u308b\u3092\u5f97\u306a\u3044\u3002\u4e2d\u9014\u5165\u793e\u3067\u3042\u308a\u306a\u304c\u3089\u3001\u7279\u5b9a\u306e\u5206\u91ce\u3067\u306f\u793e\u5185\u968f\u4e00\u306e\u7d4c\u9a13\u3092\u8a87\u308a\u3001\u591a\u984d\u306e\u58f2\u4e0a\u5b9f\u7e3e\u304b\u3089\u9806\u8abf\u306a\u51fa\u4e16\u3092\u91cd\u306d\u3001\u5468\u56f2\u306b\u306f\u7570\u8ad6\u3092\u5531\u3048\u308b\u4eba\u9593\u306f\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>2013\u5e74\uff13\u6708\u306e\u8abf\u67fb\u5831\u544a\u66f8\u3067\u5f53\u6642\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u5341\u516d\u9280\u884c\u6848\u4ef6\u306b\u3064\u3044\u3066\u3001\u30cd\u30c3\u30c8\u30ef\u30f3\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u300c\u6cbb\u5916\u6cd5\u6a29\u306e\u8056\u57df\u300d\u3068\u306a\u3063\u305f\u3068\u8a55\u3057\u3066\u3044\u308b\u304c\u3001\u30cd\u30c3\u30c8\u30ef\u30f3\u7d4c\u55b6\u9663\u306f\u3001\u65b0\u305f\u306a\u300c\u8056\u57df\u300d\u3092\u971e\u304c\u95a2\u30aa\u30d5\u30a3\u30b9\u306b\u4f5c\u3063\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\uff21\u6c0f\u4e3b\u5c0e\u306e\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u304c\u884c\u308f\u308c\u3001\u767a\u899a\u307e\u3067\uff14\u5e74\u4ee5\u4e0a\u7d99\u7d9a\u3055\u308c\u3066\u3044\u305f\u3068\u8a00\u3048\u3088\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u904e\u5e74\u5ea6\u6c7a\u7b97\u8a02\u6b63\uff0f2020\u5e74\u7b2c\uff13\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u304a\u3051\u308b\u7591\u554f\u70b9<\/strong><\/h4>\n<p>\u30cd\u30c3\u30c8\u30ef\u30f3\u306f\u3001\uff12\u670814\u65e5\u306b\u516c\u8868\u3057\u305f\u300c<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/tdnet\/1797464\/00.pdf\" target=\"_blank\">2020\u5e74\uff13\u6708\u671f\u7b2c\uff13\u56db\u534a\u671f \u696d\u7e3e\u4e88\u60f3\u3001\u53ca\u3073\u30012020\u5e74\uff13\u6708\u671f \u901a\u671f\u696d\u7e3e\u4e88\u60f3\u306e\u4fee\u6b63\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u306b\u6dfb\u9644\u3057\u305f\u8cc7\u6599\u306e\u4e2d\u3067\u3001\u300c\u672c\u4e0d\u6b63\u884c\u70ba\u306b\u95a2\u3059\u308b\u4e3b\u306a\u5f71\u97ff\u898b\u8fbc\u984d\u300d\u306e\u9805\u76ee\u3067\u3001\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u5f71\u97ff\u898b\u8fbc\u984d\u4ee5\u5916\u306b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7279\u5225\u640d\u5931\u306e\u8a08\u4e0a\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u672c\u4e0d\u6b63\u884c\u70ba\u306b\u4fc2\u308b\u8cc7\u91d1\u6c7a\u6e08\u5dee\u984d\u3078\u306e\u624b\u5f53\u3068\u3057\u3066\u3001\u7279\u5225\u640d\u5931\u3068\u3057\u3066\u30012020\u5e74\uff13\u6708\u671f\u4e0a\u534a\u671f\u306b\u7d0411\u5104\u5186\u30012019\u5e74\uff13\u6708\u671f\u306b\u7d0439\u5104\u5186\u30012018\u5e74\uff13\u6708\u671f\u306b\u7d041.7\u5104\u5186\u3092\u8a08\u4e0a\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u8a02\u6b63\u3055\u308c\u305f\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u898b\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7279\u5225\u640d\u5931\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-199479\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-5.png\" alt=\"\" width=\"500\" height=\"95\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-5.png 896w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-5-300x57.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u3053\u306e\u300c\u672c\u4e0d\u6b63\u884c\u70ba\u306b\u4fc2\u308b\u8cc7\u91d1\u6c7a\u6e08\u5dee\u984d\u3078\u306e\u624b\u5f53\u300d\u300c\u4e0d\u6b63\u53d6\u5f15\u95a2\u9023\u640d\u5931\u300d\u304c\u4f55\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u306e\u304b\u304c\u4e0d\u660e\u3067\u3042\u308b\u3002\u30cd\u30c3\u30c8\u30ef\u30f3\u304c\u767a\u51fa\u3057\u3066\u3044\u308b\u8a02\u6b63\u5f8c\u306e\u6c7a\u7b97\u77ed\u4fe1\u3084\u4ed6\u306e\u30ea\u30ea\u30fc\u30b9\u306b\u3053\u308c\u3092\u8aac\u660e\u3059\u308b\u6587\u7ae0\u306f\u306a\u304f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3082\u3001\u3053\u3046\u3057\u305f\u6587\u8a00\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001<a title=\"\u30cd\u30c3\u30c8\u30ef\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/7518\/yuho_pdf\/S100I76D\/00.pdf\" target=\"_blank\">2020\u5e74\u7b2c\uff13\u56db\u534a\u671f\u306e\u6c7a\u7b97\u77ed\u4fe1<\/a>\u306b\u304a\u3051\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u308b\u3068\u3001\u6b21\u306e\uff12\u3064\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3001\u5927\u304d\u304f\u6b8b\u9ad8\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-199478\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-6.png\" alt=\"\" width=\"1134\" height=\"226\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-6.png 1134w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-6-300x59.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/03\/fusei98-6-1024x204.png 1024w\" sizes=\"(max-width: 1134px) 100vw, 1134px\" 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style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u300c\u7d0d\u54c1\u5b9f\u4f53\u306e\u306a\u3044\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8abf\u67fb\u6700\u7d42\u5831\u544a\u66f8\uff08\u958b\u793a\u7248\uff09\u300d\u306e\u3046\u3061\u3001\u4e2d\u9593\u5831\u544a\u66f8\u306e\u8a18\u8f09\u306e\u306a\u3044\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3092\u691c\u8a3c\u3059\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":[178,236,167,182,290,277],"tags":[114,316,128],"backnumber":[2039],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 08:17:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/199471"}],"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=199471"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/199471\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=199471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=199471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=199471"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=199471"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=199471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}