{"id":199653,"date":"2020-03-30T16:00:02","date_gmt":"2020-03-30T07:00:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=199653"},"modified":"2020-03-30T16:00:02","modified_gmt":"2020-03-30T07:00:02","slug":"institutional-accounting-report-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-26\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3092\u516c\u8868\uff5e\u958b\u793a\u5e9c\u4ee4\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u5f79\u54e1\u5831\u916c\u30fb\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u3092\u7d39\u4ecb\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u878d\u5e81\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u958b\u793a\u5e9c\u4ee4\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u5f79\u54e1\u5831\u916c\u30fb\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u3092\u7d39\u4ecb\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff12\uff082020\uff09\u5e74\uff13\u670827\u65e5\u3001\u91d1\u878d\u5e81\u306f\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066<\/p>\n<\/div>\n<p>\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306b\u7279\u306b\u6ce8\u610f\u3057\u3001\u9069\u5207\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20200327.html\" target=\"_blank\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c\uff12\u5e74\u5ea6\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3068\u3057\u3066\u6b21\u306e\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u65b0\u305f\u306b\u9069\u7528\u3068\u306a\u308b\u958b\u793a\u5236\u5ea6\u306b\u4fc2\u308b\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/h4>\n<p>\u4e3b\u306b\u3001\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u55b6\u65b9\u91dd\u3084\u5f79\u54e1\u5831\u916c\u30fb\u76e3\u67fb\u72b6\u6cc1\u7b49\u306e\u958b\u793a\u60c5\u5831\u5145\u5b9f\u3092\u56f3\u308b\u6539\u6b63\u958b\u793a\u5e9c\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u5e73\u621031\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u306e\u6709\u5831\u7b49\u304b\u3089\u4e00\u90e8\u9069\u7528\u958b\u59cb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-113\/\" target=\"_blank\">\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4<\/a>\u300d\uff08\u5e73\u621031\u5e74\uff11\u670831\u65e5\u3001\u5185\u95a3\u5e9c\u4ee4\u7b2c\uff13\u53f7\uff09\u306b\u3088\u308b\u6539\u6b63\u306b\u95a2\u3059\u308b\u6b21\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\uff08MD&amp;A\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u76e3\u67fb\u306e\u72b6\u6cc1<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8a18\u8ff0\u60c5\u5831\u306e\u5145\u5b9f\u306b\u5411\u3051\u3066<\/strong><\/h4>\n<p>\u5e73\u621031\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u5be9\u67fb\u3067\u306f\u3001\u8a18\u8ff0\u60c5\u5831\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u3001\u6cd5\u4ee4\u304c\u6c42\u3081\u308b\u6700\u4f4e\u9650\u306e\u8a18\u8f09\u6c34\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u3060\u3051\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u30eb\u30fc\u30eb\u3078\u306e\u5f62\u5f0f\u7684\u306a\u5bfe\u5fdc\u306b\u3068\u3069\u307e\u308b\u958b\u793a\u3082\u898b\u3089\u308c\u3001\u6295\u8cc7\u5bb6\u7b49\u304c\u5fc5\u8981\u3068\u3059\u308b\u5341\u5206\u306a\u60c5\u5831\u304c\u5f97\u3089\u308c\u306a\u3044\u4e8b\u4f8b\u3082\u898b\u53d7\u3051\u3089\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\uff08\uff14\u30da\u30fc\u30b8\uff09\u3002<!--more--><\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u822c\u3001\u8a18\u8ff0\u60c5\u5831\u306e\u8a18\u8f09\u3076\u308a\u306b\u6539\u5584\u306e\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u63d0\u51fa\u4f1a\u793e\u306b\u3001\u7fcc\u5e74\u5ea6\u304b\u3089\u306e\u6539\u5584\u30fb\u5145\u5b9f\u306b\u5411\u3051\u305f\u691c\u8a0e\u3092\u6c42\u3081\u308b\u901a\u77e5\u3092\u767a\u51fa\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u4f1a\u793e\u306f\u5168\u63d0\u51fa\u4f1a\u793e\u306e\uff13\u5272\u7a0b\u5ea6\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u6295\u8cc7\u5bb6\u7b49\u3068\u306e\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u3092\u4fc3\u9032\u3057\u3001\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u3088\u3046\u3001\u63d0\u51fa\u4f1a\u793e\u306b\u306f\u3001\u8a18\u8ff0\u60c5\u5831\u306e\u3088\u308a\u4e00\u5c64\u306e\u5145\u5b9f\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\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<\/strong><\/h4>\n<p>\u5e73\u621031\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3057\u3066\u3001\u73fe\u5728\uff08\u4ee4\u548c\uff12\u5e74\uff13\u670827\u65e5\u6642\u70b9\uff09\u307e\u3067\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\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u3002<br \/>\n\u5f53\u8a72\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20200327\/01.pdf\" target=\"_blank\">\u5225\u7d19\uff11<\/a>\u306f\u3001\u8868\u7d19\u3092\u542b\u3081\u306637\u30da\u30fc\u30b8\u3042\u308b\u3002<\/p>\n<p>\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u95a2\u308f\u308b\u3082\u306e\u3082\u542b\u307e\u308c\u3066\u304a\u308a\u3001\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u3001\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3082\u3001\u5341\u5206\u306b\u7559\u610f\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6539\u3081\u3066\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621031\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u306b\u7740\u76ee\u3057\u3066\u5be9\u67fb\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u95a2\u3059\u308b\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/p>\n<\/div>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u300c\u5be9\u67fb\u7d50\u679c\u300d\u306b\u304a\u3044\u3066\u78ba\u8a8d\u3055\u308c\u305f\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3001\u300c\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u300d\u3068\u3057\u3066\u7d39\u4ecb\u3059\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:#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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u5f79\u54e1\u306e\u5831\u916c\u7b49\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p>\u5e73\u621031\u5e74\uff11\u6708\u306b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u55b6\u65b9\u91dd\u3084\u5f79\u54e1\u5831\u916c\u30fb\u76e3\u67fb\u72b6\u6cc1\u7b49\u306e\u958b\u793a\u60c5\u5831\u5145\u5b9f\u3092\u56f3\u308b\u6539\u6b63\u958b\u793a\u5e9c\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u5e73\u621031\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u306e\u6709\u5831\u7b49\u304b\u3089\u4e00\u90e8\u9069\u7528\u958b\u59cb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-113\/\" target=\"_blank\">\u65bd\u884c\u3055\u308c\u305f<\/a>\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u306e\u6539\u6b63\u306b\u57fa\u3065\u304d\u9069\u5207\u306a\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u696d\u7e3e\u9023\u52d5\u5831\u916c\u306e\u984d\u306e\u6c7a\u5b9a\u65b9\u6cd5\u306b\u5177\u4f53\u6027\u304c\u306a\u3044\u307b\u304b\u3001\u6307\u6a19\u306e\u76ee\u6a19\u3084\u5b9f\u7e3e\u7b49\u306e\u8a18\u8f09\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u5f79\u54e1\u5831\u916c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u6c7a\u5b9a\u6a29\u8005\u3084\u305d\u306e\u6a29\u9650\u3084\u88c1\u91cf\u306e\u7bc4\u56f2\u306b\u5177\u4f53\u6027\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u5831\u916c\u984d\u306e\u6c7a\u5b9a\u904e\u7a0b\u306b\u304a\u3051\u308b\u53d6\u7de0\u5f79\u4f1a\u7b49\u306e\u6d3b\u52d5\u5185\u5bb9\u306e\u8a18\u8f09\u304c\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u3001\u5177\u4f53\u6027\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u25b7 \u6539\u5584\u306e\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u30dd\u30a4\u30f3\u30c8<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u696d\u7e3e\u9023\u52d5\u5831\u916c\u306e\u984d\u306e\u6c7a\u5b9a\u65b9\u6cd5\u306b\u5177\u4f53\u6027\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5f79\u54e1\u5831\u916c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306bKPI\u7b49\u306e\u6307\u6a19\u304c\u95a2\u9023\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u6307\u6a19\u3068\u6307\u6a19\u306e\u9078\u5b9a\u7406\u7531\u3001\u696d\u7e3e\u9023\u52d5\u5831\u916c\u3078\u306e\u53cd\u6620\u65b9\u6cd5\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5f79\u54e1\u5831\u916c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u6c7a\u5b9a\u6a29\u8005\u3001\u305d\u306e\u6a29\u9650\u306e\u5185\u5bb9\u3084\u88c1\u91cf\u306e\u7bc4\u56f2\u306b\u5177\u4f53\u6027\u304c\u306a\u3044\uff08\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u5b9f\u8cea\u7684\u306b\u7279\u5b9a\u306e\u53d6\u7de0\u5f79\uff08\u4f8b\u3048\u3070\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u7b49\uff09\u306b\u518d\u4e00\u4efb\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u5f79\u54e1\u5831\u916c\u306e\u6c7a\u5b9a\u904e\u7a0b\u306b\u304a\u3051\u308b\u53d6\u7de0\u5f79\u4f1a\u53ca\u3073\u59d4\u54e1\u4f1a\u7b49\u306e\u6d3b\u52d5\u5185\u5bb9\u306b\u5177\u4f53\u6027\u304c\u306a\u3044\uff08\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u306e\u5be9\u8b70\u3092\u884c\u3063\u3066\u6c7a\u5b9a\u3057\u305f\u306e\u304b\u3001\u5177\u4f53\u7684\u306b\u6d3b\u52d5\u5185\u5bb9\u3092\u8a18\u8f09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5f79\u54e1\u306e\u5831\u916c\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u63d0\u51fa\u4f1a\u793e\u3054\u3068\u306b\u69d8\u3005\u306a\u7d44\u7e54\u5f62\u614b\u3084\u5831\u916c\u5236\u5ea6\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u958b\u793a\u306e\u4ed5\u65b9\u306b\u3064\u3044\u3066\u3082\u5404\u793e\u306e\u5de5\u592b\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u63d0\u51fa\u4f1a\u793e\u306e\u5f79\u54e1\u306e\u5831\u916c\u7b49\u306e\u72b6\u6cc1\u306f\u3001\u6295\u8cc7\u5bb6\u7b49\u304c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u89b3\u70b9\u7b49\u304b\u3089\u95a2\u5fc3\u304c\u9ad8\u3044\u4e8b\u9805\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5404\u63d0\u51fa\u4f1a\u793e\u306f\u958b\u793a\u5e9c\u4ee4\u306e\u8da3\u65e8\u306b\u7167\u3089\u3057\u3066\u5145\u5b9f\u3057\u305f\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\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><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u72b6\u6cc1\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p>\u5e73\u621031\u5e74\uff11\u6708\u306b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u55b6\u65b9\u91dd\u3084\u5f79\u54e1\u5831\u916c\u30fb\u76e3\u67fb\u72b6\u6cc1\u7b49\u306e\u958b\u793a\u60c5\u5831\u5145\u5b9f\u3092\u56f3\u308b\u6539\u6b63\u958b\u793a\u5e9c\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u5e73\u621031\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u306e\u6709\u5831\u7b49\u304b\u3089\u4e00\u90e8\u9069\u7528\u958b\u59cb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-113\/\" target=\"_blank\">\u65bd\u884c\u3055\u308c\u305f<\/a>\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u306e\u6539\u6b63\u306b\u57fa\u3065\u304d\u9069\u5207\u306a\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u7d14\u6295\u8cc7\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\u3068\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u6295\u8cc7\u682a\u5f0f\u306e\u533a\u5206\u306e\u57fa\u6e96\u3084\u8003\u3048\u65b9\u306e\u8a18\u8f09\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u6295\u8cc7\u682a\u5f0f\u306e\u4fdd\u6709\u65b9\u91dd\u306b\u5177\u4f53\u6027\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u6295\u8cc7\u682a\u5f0f\u306e\u4fdd\u6709\u306e\u5408\u7406\u6027\u306b\u5177\u4f53\u6027\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff44\uff09<\/span>\u3000\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u6295\u8cc7\u682a\u5f0f\u304c\u5897\u52a0\u3057\u305f\u7406\u7531\u306b\u3064\u3044\u3066\u8a18\u8f09\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u6539\u5584\u306e\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4fdd\u6709\u65b9\u91dd\u53ca\u3073\u4fdd\u6709\u306e\u5408\u7406\u6027\u3092\u691c\u8a3c\u3059\u308b\u65b9\u6cd5\u3001\u500b\u5225\u9298\u67c4\u306e\u4fdd\u6709\u306e\u9069\u5426\u306b\u95a2\u3059\u308b\u53d6\u7de0\u5f79\u4f1a\u7b49\u306b\u304a\u3051\u308b\u691c\u8a3c\u306e\u5185\u5bb9\u304c\u5341\u5206\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\uff08\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u4fdd\u6709\u306e\u610f\u7fa9\u304c\u4e4f\u3057\u3044\u3068\u5224\u65ad\u3059\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306a\u5224\u65ad\u57fa\u6e96\u3092\u8a18\u8f09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4fdd\u6709\u76ee\u7684\u53ca\u3073\u52b9\u679c\u306b\u3064\u3044\u3066\u3001\u6226\u7565\u30fb\u4e8b\u696d\u5185\u5bb9\u53ca\u3073\u30bb\u30b0\u30e1\u30f3\u30c8\u3068\u95a2\u9023\u4ed8\u3051\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4fdd\u6709\u306e\u5b9a\u91cf\u7684\u306a\u52b9\u679c\u3092\u8a18\u8f09\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u65e8\u3068\u4fdd\u6709\u306e\u5408\u7406\u6027\u3092\u691c\u8a3c\u3057\u305f\u65b9\u6cd5\u304c\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u682a\u5f0f\u6570\u306e\u5897\u52a0\u7406\u7531\u306e\u5177\u4f53\u6027\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4fdd\u6709\u610f\u7fa9\u30fb\u52b9\u679c\u306b\u3064\u3044\u3066\u69d8\u3005\u306a\u898b\u65b9\u304c\u3042\u308b\u4e2d\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u304b\u3051\u30ea\u30b9\u30af\u3092\u3068\u3063\u3066\u4fdd\u6709\u3059\u308b\u4ee5\u4e0a\u3001\u653f\u7b56\u4fdd\u6709\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3001\u76ee\u7684\u3084\u52b9\u679c\u306f\u5177\u4f53\u7684\u304b\u3064\u5341\u5206\u306b\u8aac\u660e\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3068\u3055\u308c\u3001\u5e73\u621031\u5e74\u306e\u958b\u793a\u5e9c\u4ee4\u6539\u6b63\u306b\u3088\u308a\u8a73\u7d30\u306a\u8aac\u660e\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4fdd\u6709\u65b9\u91dd\u3084\u4fdd\u6709\u306e\u5408\u7406\u6027\u3092\u691c\u8a3c\u3059\u308b\u65b9\u6cd5\u304c\u62bd\u8c61\u7684\u306a\u8a18\u8f09\u306b\u3068\u3069\u307e\u308b\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u304c\u63d0\u51fa\u4f1a\u793e\u3068\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u3092\u884c\u3046\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u5404\u63d0\u51fa\u4f1a\u793e\u306f\u958b\u793a\u5e9c\u4ee4\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3066\u5177\u4f53\u7684\u304b\u3064\u5145\u5b9f\u3057\u305f\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\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><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\uff08\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\u300d\u7b49\uff09<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p>\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u79fb\u7ba1\u306b\u4f34\u3044\u6ce8\u8a18\u4e8b\u9805\u7b49\u3092\u898b\u76f4\u3057\u305f\u300c\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63\u300d\u7b49\u304c\u78ba\u5b9a\uff5e\u5404\u6539\u6b63\u9805\u76ee\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u6ce8\u610f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-22\/\" target=\"_blank\">\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u300d\u7b49\u3092\u53d7\u3051\u305f<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b49\u304c\u516c\u5e03\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3078\uff5e\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u4e00\u90e8\u6539\u6b63\u7b49\u306b\u5bfe\u5fdc\u3057\u6ce8\u8a18\u4e8b\u9805\u3092\u898b\u76f4\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-93\/\" target=\"_blank\">\u6539\u6b63\u5f8c\u306e\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u7b49<\/a>\u306b\u57fa\u3065\u304d\u9069\u5207\u306a\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p>\u7a0e\u52b9\u679c\u95a2\u4fc2\u306e\u6ce8\u8a18\u3067\u306f\u3001\u91cd\u8981\u6027\u306e\u5224\u65ad\u306e\u4e0a\u3001\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u8a55\u4fa1\u5236\u5f15\u5f53\u984d\u3068\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u7b49\u306e\u5408\u8a08\u306b\u4fc2\u308b\u8a55\u4fa1\u5236\u5f15\u5f53\u984d\u306e\u533a\u5206\u63b2\u8a18\u300d\u306a\u3069\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u4e00\u5b9a\u306e\u91cd\u8981\u6027\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u3082\u3001\u3053\u308c\u3089\u306e\u5fc5\u8981\u306a\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u306a\u3044\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p>\u7a0e\u52b9\u679c\u95a2\u4fc2\u306e\u6ce8\u8a18\u3067\u306f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u3068\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u7b49\u306e\u5408\u8a08\u306b\u4fc2\u308b\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u306a\u3069\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u306b\u3057\u305f\u304c\u3063\u3066\u9069\u5207\u306b\u8a18\u8f09\u3059\u308b\u3002\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><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u691c\u8a0e\u7d50\u679c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u5185\u90e8\u7d71\u5236\u53ca\u3073\u5f53\u8a72\u624b\u7d9a\u306e\u5b9f\u65bd\u7d50\u679c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u95a2\u9023\u5f53\u4e8b\u8005\u60c5\u5831\u306e\u958b\u793a\u5bfe\u8c61\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u91cd\u8981\u6027\u306e\u5224\u5b9a\u904e\u7a0b\u53ca\u3073\u7d50\u679c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u91cd\u8981\u6027\u306e\u5224\u65ad\u57fa\u6e96\u3092\u8d85\u3048\u308b\u53d6\u5f15\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u8cea\u7684\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u304b\u53c8\u306f\u6b8b\u9ad8\u306e\u307f\u3067\u91cd\u8981\u6027\u3092\u5224\u65ad\u3057\u3001\u6ce8\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u4e00\u822c\u306e\u53d6\u5f15\u3068\u540c\u69d8\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u767d\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u304c\u6ce8\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u306b\u3088\u308b\u682a\u5f0f\u306e\u767a\u884c\u306b\u3064\u3044\u3066\u3001\u958b\u793a\u5bfe\u8c61\u3068\u306e\u8a8d\u8b58\u304c\u6f0f\u308c\u3066\u3044\u305f\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff44\uff09<\/span>\u3000\u63d0\u51fa\u4f1a\u793e\u306e\u5f79\u54e1\u7b49\u304c\u4ee3\u8868\u8005\u3092\u52d9\u3081\u3066\u3044\u308b\u4f1a\u793e\u3068\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u8abf\u67fb\u7968\u7b49\u306b\u5f53\u8a72\u8cea\u554f\u9805\u76ee\u304c\u306a\u304f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306e\u8b58\u5225\u306e\u7db2\u7f85\u6027\u306e\u78ba\u4fdd\u306b\u61f8\u5ff5\u304c\u3042\u308b\u4e8b\u4f8b<\/p>\n<p>\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u95a2\u3059\u308b\u958b\u793a\u306b\u76f4\u63a5\u95a2\u4fc2\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u53d6\u7de0\u5f79\u306e\u5229\u76ca\u76f8\u53cd\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u627f\u8a8d\u6f0f\u308c\u53c8\u306f\u627f\u8a8d\u8a3c\u8de1\u304c\u306a\u3044\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u91cd\u8981\u6027\u306e\u5224\u65ad\u57fa\u6e96\u3092\u8d85\u3048\u308b\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306f\u958b\u793a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e00\u822c\u306e\u53d6\u5f15\u3068\u540c\u69d8\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u767d\u306a\u53d6\u5f15\u3068\u306f\u3001\u4e00\u822c\u7af6\u4e89\u5165\u672d\u306b\u3088\u308b\u53d6\u5f15\u3001\u9810\u91d1\u5229\u606f\u3001\u914d\u5f53\u91d1\u306e\u53d7\u53d6\u308a\u3001\u516c\u52df\u5897\u8cc7\u7b49\u3092\u3044\u3044\u3001\u7b2c\u4e09\u8005\u3068\u306e\u53d6\u5f15\u3068\u540c\u7b49\u306a\u6761\u4ef6\u3067\u3042\u3063\u3066\u3082\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u958b\u793a\u306f\u7701\u7565\u3067\u304d\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8cc7\u672c\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u958b\u793a\u5bfe\u8c61\u306e\u53d6\u5f15\u306b\u542b\u307e\u308c\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u63d0\u51fa\u4f1a\u793e\u306e\u5f79\u54e1\u7b49\u304c\u4ed6\u306e\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u3068\u3057\u3066\u4f1a\u793e\u3068\u53d6\u5f15\u3092\u884c\u3046\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u53d6\u5f15\u306b\u8a72\u5f53\u3057\u3001\u95a2\u9023\u5f53\u4e8b\u8005\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306e\u53d6\u5f15\u306e\u5224\u65ad\u57fa\u6e96\u306b\u3088\u308a\u3001\u958b\u793a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068<\/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><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5b9f\u65bd\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u4ed6\u306e\u9805\u76ee\u306e\u8a18\u8f09\u5185\u5bb9\u7b49\u3068\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u696d\u52d9\u57f7\u884c\u3084\u52b4\u50cd\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u306e\u8a8d\u5b9a\u306e\u8003\u3048\u65b9\u304c\u9069\u5207\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6a29\u5229\u78ba\u5b9a\u65e5\u4ee5\u524d\u306e\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u8cbb\u7528\u8a08\u4e0a\u984d\u3092\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3057\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3057\u3066\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3057\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u63a1\u7528\u3057\u3066\u3044\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6ce8\u8a18\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u95a2\u4fc2\u6ce8\u8a18\u306e\u5358\u4fa1\u60c5\u5831\uff08\u6a29\u5229\u884c\u4f7f\u4fa1\u683c\u3001\u884c\u4f7f\u6642\u5e73\u5747\u682a\u4fa1\u3001\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff09\u306b\u304a\u3044\u3066\u3001\u7570\u306a\u308b\u5358\u4f4d\uff08\u500b\u3001\u682a\uff09\u304c\u6df7\u5728\u3057\u3066\u304a\u308a\u3001\u4e0d\u660e\u77ad\u306a\u958b\u793a\u3068\u306a\u3063\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3051\u308b\u8cbb\u7528\u8a08\u4e0a\u984d\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306e\u3046\u3061\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u3092\u57fa\u790e\u3068\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u5f53\u671f\u306b\u767a\u751f\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u3068\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3057\u3066\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c36\u53f7\uff09\u306e\u9069\u7528\u65e5\u3088\u308a\u524d\u306b\u5f93\u696d\u54e1\u7b49\u306b\u5bfe\u3057\u3066\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u4ed8\u4e0e\u3057\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u63a1\u7528\u3057\u3066\u3044\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u7d99\u7d9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u4ed8\u304d\u6709\u511f\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u6982\u8981\u53ca\u3073\u305d\u306e\u5909\u52d5\u72b6\u6cc1\u4e26\u3073\u306b\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u6982\u8981\u3092\u6ce8\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068<\/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><span style=\"color: #4682b4;\">\u2465<\/span>\u3000ESOP\uff08\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\uff09<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5b9f\u65bd\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u4ed6\u306e\u9805\u76ee\u306e\u8a18\u8f09\u5185\u5bb9\u7b49\u3068\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u53ca\u3073\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u6ce8\u8a18\u306b\u304a\u3044\u3066\u3001\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u305f\u4fe1\u8a17\u306b\u6b8b\u5b58\u3059\u308b\u81ea\u793e\u306e\u682a\u5f0f\u306b\u95a2\u9023\u3059\u308b\u6ce8\u8a18\u7b49\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u682a\u5f0f\u7b49\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u682a\u5f0f\u6240\u6709\u5236\u5ea6\u306e\u5185\u5bb9\u306e\u958b\u793a\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u306e\u6ce8\u8a18\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8ffd\u52a0\u60c5\u5831\u306e\u8a18\u8f09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u53c8\u306f\u500b\u5225\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/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><span style=\"color: #4682b4;\">\u2466<\/span>\u3000\u904e\u5e74\u5ea6\u306e\u5be9\u67fb\u7d50\u679c\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u5be9\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e3b\u306a\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1<\/p>\n<p>\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u969b\u306b\u7528\u3044\u3089\u308c\u305f\u696d\u7e3e\u4e88\u6e2c\u304c\u5408\u7406\u7684\u306a\u4eee\u5b9a\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u304b\u5426\u304b\u306b\u95a2\u3059\u308b\u8cea\u554f\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u5be9\u67fb\u3092\u884c\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p>\u73fe\u6642\u70b9\u306b\u304a\u3044\u3066\u5fc5\u305a\u3057\u3082\u5408\u7406\u6027\u3092\u6b20\u304f\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u5c06\u6765\u306e\u5927\u5e45\u306a\u640d\u76ca\u6539\u5584\u3092\u898b\u8fbc\u3093\u3067\u304a\u308a\u3001\u305d\u306e\u9054\u6210\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u5f53\u8a72\u696d\u7e3e\u4e88\u6e2c\u3092\u9069\u5207\u306b\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u969b\u306b\u7528\u3044\u3089\u308c\u305f\u696d\u7e3e\u4e88\u6e2c\u306b\u3064\u3044\u3066\u3001\u7b56\u5b9a\u65b9\u6cd5\u3092\u6539\u5584\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e88\u6e2c\u5024\u3068\u5b9f\u7e3e\u5024\u306e\u4e56\u96e2\u304c\u5c0f\u3055\u304f\u306a\u3063\u305f\u4e8b\u4f8b\u7b49\u3001\u4e00\u5b9a\u306e\u6539\u5584\u304c\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u4f8b\u3082\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u9805\u76ee\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u7528\u3044\u308b\u696d\u7e3e\u4e88\u6e2c\u306f\u3001\u5408\u7406\u7684\u3067\u8aac\u660e\u53ef\u80fd\u306a\u4eee\u5b9a\u53ca\u3073\u4e88\u6e2c\u306b\u57fa\u3065\u3044\u3066\u898b\u7a4d\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u898b\u7a4d\u308a\u306e\u969b\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u4e8b\u696d\u8a08\u753b\u7b49\u306e\u524d\u63d0\u3068\u306a\u3063\u305f\u6570\u5024\u3092\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4fee\u6b63\u3059\u308b\u70b9\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u4f01\u696d\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u7b49\u306e\u627f\u8a8d\u3092\u5f97\u305f\u4e2d\u9577\u671f\u8a08\u753b\u306e\u524d\u63d0\u3068\u306a\u3063\u305f\u6570\u5024\u3092\u3001\u7d4c\u55b6\u74b0\u5883\u306a\u3069\u306e\u4f01\u696d\u306e\u5916\u90e8\u8981\u56e0\u306b\u95a2\u3059\u308b\u60c5\u5831\u3084\u4f01\u696d\u304c\u7528\u3044\u3066\u3044\u308b\u5185\u90e8\u306e\u60c5\u5831\u3068\u6574\u5408\u7684\u306b\u4fee\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u9069\u5207\u306a\u6a29\u9650\u3092\u6709\u3059\u308b\u6a5f\u95a2\u306e\u627f\u8a8d\u3092\u5f97\u305f\u696d\u7e3e\u4e88\u6e2c\u306e\u524d\u63d0\u3068\u306a\u3063\u305f\u6570\u5024\u3092\u3001\u7d4c\u55b6\u74b0\u5883\u7b49\u306e\u4f01\u696d\u306e\u5916\u90e8\u8981\u56e0\u306b\u95a2\u3059\u308b\u60c5\u5831\u3084\u4f01\u696d\u304c\u7528\u3044\u3066\u3044\u308b\u5185\u90e8\u306e\u60c5\u5831\u3068\u6574\u5408\u7684\u306b\u4fee\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e88\u6e2c\u5024\u3068\u5b9f\u7e3e\u5024\u306e\u8457\u3057\u3044\u4e56\u96e2\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e88\u6e2c\u5024\u3068\u5b9f\u7e3e\u5024\u306e\u4e56\u96e2\u8981\u56e0\u304c\u3001\u696d\u7e3e\u4e88\u6e2c\u306e\u7b56\u5b9a\u30d7\u30ed\u30bb\u30b9\u306e\u554f\u984c\u306b\u8d77\u56e0\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c\uff12\u5e74\u5ea6\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4ee4\u6539\u6b63\u95a2\u4fc2\u5be9\u67fb<\/strong><\/h4>\n<p>\u5e73\u621031\u5e74\uff11\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u55b6\u65b9\u91dd\u3084\u5f79\u54e1\u5831\u916c\u30fb\u76e3\u67fb\u72b6\u6cc1\u7b49\u306e\u958b\u793a\u60c5\u5831\u5145\u5b9f\u3092\u56f3\u308b\u6539\u6b63\u958b\u793a\u5e9c\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u5e73\u621031\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u306e\u6709\u5831\u7b49\u304b\u3089\u4e00\u90e8\u9069\u7528\u958b\u59cb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-113\/\" target=\"_blank\">\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4<\/a>\u300d\u306b\u3088\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3082\u306e\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u5be9\u67fb\u3059\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u9805\u76ee\u306f\u4e3b\u306b\u8a18\u8ff0\u60c5\u5831\u304b\u3089\u306a\u308b\u305f\u3081\u3001\u5404\u63d0\u51fa\u4f1a\u793e\u304c\u305d\u308c\u305e\u308c\u306e\u7f6e\u304b\u308c\u305f\u72b6\u6cc1\u7b49\u306b\u5fdc\u3058\u3066\u3001\u30eb\u30fc\u30eb\u3078\u306e\u5f62\u5f0f\u7684\u306a\u5bfe\u5fdc\u306b\u3068\u3069\u307e\u3089\u306a\u3044\u5145\u5b9f\u3057\u305f\u958b\u793a\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\uff08MD&amp;A\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u76e3\u67fb\u306e\u72b6\u6cc1<\/p>\n<\/div>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u306f\u3001\u5225\u6dfb\u306e\u300c\u8abf\u67fb\u7968\u300d\u306b\u56de\u7b54\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u958b\u793a\u5e9c\u4ee4\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u7b49\u306f\u6b21\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:#ffdab9;color:#000000;border-color:#cd853f;\">\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><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49<\/strong><\/h4>\n<ul>\n<li>\u7d4c\u55b6\u65b9\u91dd\u3084\u7d4c\u55b6\u6226\u7565\u304c\u62bd\u8c61\u7684\u306a\u8a18\u8f09\u5185\u5bb9\u306b\u7559\u307e\u3063\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u6226\u7565\u7b49\u306f\u4f1a\u793e\u306e\u7d4c\u55b6\u74b0\u5883\uff08\u4f8b\u3048\u3070\u3001\u4f01\u696d\u69cb\u9020\u3001\u4e8b\u696d\u3092\u884c\u3046\u5e02\u5834\u306e\u72b6\u6cc1\u3001\u7af6\u5408\u4ed6\u793e\u3068\u306e\u7af6\u4e89\u512a\u4f4d\u6027\u3001\u4e3b\u8981\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3001\u9867\u5ba2\u57fa\u76e4\u3001\u8ca9\u58f2\u7db2\u7b49\uff09\u306b\u3064\u3044\u3066\u306e\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u306e\u8aac\u660e\u3092\u542b\u3081\u3001\u4e3b\u306a\u4e8b\u696d\u306e\u5185\u5bb9\u3068\u95a2\u9023\u4ed8\u3051\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\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><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af<\/strong><\/h4>\n<ul>\n<li>\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u304c\u7f85\u5217\u3055\u308c\u3066\u3044\u308b\u3060\u3051\u306e\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u30ea\u30b9\u30af\u306e\u5185\u5bb9\u3084\u3001\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u7d4c\u55b6\u6210\u7e3e\u7b49\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3001\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u7b56\u7b49\u3001\u5177\u4f53\u7684\u306a\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\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><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u7d4c\u55b6\u6210\u7e3e\u7b49\u306e\u72b6\u6cc1<\/strong><\/h4>\n<ul>\n<li>\u5358\u306b\u8a08\u6570\u60c5\u5831\u3092\u305d\u306e\u307e\u307e\u8a18\u8ff0\u3057\u305f\u3060\u3051\u306e\u8a18\u8f09\u3084\u696d\u7e3e\u306e\u524d\u671f\u6bd4\u8f03\u7b49\u306e\u8aac\u660e\u306b\u7559\u307e\u308b\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u7d4c\u55b6\u65b9\u91dd\u3084\u7d4c\u55b6\u6226\u7565\u306b\u95a2\u9023\u4ed8\u3051\u3066\u7d4c\u55b6\u8005\u306e\u8996\u70b9\u304b\u3089\u6210\u679c\u3092\u632f\u308a\u8fd4\u308b\u3088\u3046\u306a\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\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><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a<\/strong><\/h4>\n<ul>\n<li>\u7d4c\u55b6\u8005\u304c\u91cd\u8981\u3068\u8003\u3048\u308b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u898b\u7a4d\u308a\u306e\u4eee\u5b9a\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u5185\u5bb9\u3084\u3001\u305d\u306e\u5909\u52d5\u306b\u3088\u308a\u7d4c\u55b6\u6210\u7e3e\u7b49\u306b\u751f\u3058\u308b\u5f71\u97ff\u7b49\u306b\u3064\u3044\u3066\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u304c\u3001\u300c\u7b2c\uff15\u7d4c\u7406\u306e\u72b6\u6cc1\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u3068\u5408\u308f\u305b\u3066\u3082\u5341\u5206\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u6cd5\u4ee4\u306b\u5f93\u3044\u3001\u5fc5\u8981\u5341\u5206\u306a\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\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><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u76e3\u67fb\u5f79\u4f1a\u7b49\u306e\u6d3b\u52d5\u72b6\u6cc1<\/strong><\/h4>\n<ul>\n<li>\u76e3\u67fb\u5f79\u4f1a\u7b49\u306e\u6d3b\u52d5\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u5f79\u4f1a\u7b49\u3067\u306e\u4e3b\u306a\u691c\u8a0e\u4e8b\u9805\u3084\u5e38\u52e4\u76e3\u67fb\u5f79\u306e\u6d3b\u52d5\u304c\u5341\u5206\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u76e3\u67fb\u5f79\u4f1a\u7b49\u306e\u6d3b\u52d5\u72b6\u6cc1\u3092\u5341\u5206\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u5177\u4f53\u7684\u306a\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/li>\n<li>\u76e3\u67fb\u5f79\u4f1a\u7b49\u3067\u306e\u4e3b\u306a\u691c\u8a0e\u4e8b\u9805\u306b\u306f\u3001\u901a\u5e38\u3001\u5916\u90e8\u76e3\u67fb\u4eba\u3068\u5354\u8b70\u3057\u305f\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u300d\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\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><span style=\"color: #cd853f;\">\u2465<\/span>\u3000\u7d99\u7d9a\u76e3\u67fb\u671f\u9593<\/strong><\/h4>\n<ul>\n<li>\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u304c\u76e3\u67fb\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u304b\u3064\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u8ca1\u52d9\u66f8\u985e\u306b\u3064\u3044\u3066\u9023\u7d9a\u3057\u3066\u76e3\u67fb\u95a2\u9023\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u671f\u9593\uff08\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\uff09\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u305d\u306e\u8a18\u8f09\u304c\u306a\u3044\u4e8b\u4f8b\u3084\u904e\u53bb\u306b\u76e3\u67fb\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5408\u4f75\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u5f53\u8a72\u5408\u4f75\u7b49\u306e\u524d\u306e\u671f\u9593\u3092\u542b\u3081\u3066\u7b97\u5b9a\u3057\u3066\u3044\u306a\u3044\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u306f\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u306e\u8003\u3048\u65b9\u306b\u7559\u610f\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u91cd\u70b9\u30c6\u30fc\u30de\u5be9\u67fb<\/strong><\/h4>\n<p>\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u30c6\u30fc\u30de\u306b\u7740\u76ee\u3057\u3001\u4ee4\u548c\uff12\u5e74\uff13\u670831\u65e5\u4ee5\u964d\u3092\u6c7a\u7b97\u671f\u672b\u3068\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u4f1a\u793e\u306e\u4e2d\u304b\u3089\u5be9\u67fb\u5bfe\u8c61\u4f1a\u793e\u3092\u9078\u5b9a\u3059\u308b\u3068\u306e\u3053\u3068\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:#e6f8d7;color:#000000;border-color:#006400;\">\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><span style=\"color: #006400;\">\u2460<\/span>\u3000\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u5be9\u67fb\u5185\u5bb9\u3015<\/span><\/strong><\/p>\n<ul>\n<li>\u4e3b\u306b\u300c\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c17\u53f7\uff09\u300d\u53ca\u3073\u300c\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c20\u53f7\uff09\u300d\u306e\u9069\u7528\u72b6\u6cc1<\/li>\n<li>\u958b\u793a\u5e9c\u4ee4\u6539\u6b63\u306b\u3088\u308a\u4ee4\u548c\uff12\u5e74\u5ea6\u304b\u3089\u8a18\u8ff0\u60c5\u5831\u306e\u5145\u5b9f\u304c\u6c42\u3081\u3089\u308c\u308b\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u306b\u3064\u3044\u3066\u3001\u30bb\u30b0\u30e1\u30f3\u30c8\u3054\u3068\u306b\u8aac\u660e\u3055\u308c\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u8ca1\u52d9\u60c5\u5831\u3068\u8a18\u8ff0\u60c5\u5831\u306e\u95a2\u9023\u6027\u3001\u6574\u5408\u6027\u306b\u3082\u7559\u610f\u3059\u308b\u3002<\/li>\n<\/ul>\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><span style=\"color: #006400;\">\u2461<\/span>\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u5be9\u67fb\u5185\u5bb9\u3015<\/strong><\/span><\/p>\n<ul>\n<li>\u4e3b\u306b\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u4efb\u610f\u9069\u7528\u3059\u308b\u4f1a\u793e\u3092\u5bfe\u8c61\u306b\u3001IFRS15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u9069\u7528\u72b6\u6cc1\u3092\u5be9\u67fb\u3002<\/li>\n<li>\u4f1a\u8a08\u51e6\u7406\u3084\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u306b\u52a0\u3048\u3001\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3082\u5be9\u67fb\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/li>\n<li>\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306b\u304a\u3051\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c18\u53f7\uff09\u300d\u306b\u3088\u308a\u3001\u65e5\u672c\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u63d0\u51fa\u4f1a\u793e\u304c\u3001\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u4e0a\u3001IFRS\u306b\u6e96\u62e0\u3057\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u5229\u7528\u3057\u3066\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u308b\u5728\u5916\u5b50\u4f1a\u793e\u7b49\u306e\u8ca1\u52d9\u8af8\u8868\u3082\u5be9\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>\u8ca1\u52d9\u5c40\u7b49\u304b\u3089\u306e\u8cea\u554f\u72b6\u306b\u306f\u3001\u6b21\u306e\u89b3\u70b9\u3082\u53cd\u6620\u3057\u3066\u3044\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u304a\u308a\u3001\u672c\uff13\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u3082\u3001\u4e0b\u8a18\u306e\u89b3\u70b9\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u3001\u958b\u793a\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u3079\u304d\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5f62\u5f0f\u7684\u306a\u6e96\u62e0\u6027\u306e\u307f\u3067\u306a\u304f\u3001\u6295\u8cc7\u8005\u306b\u3068\u3063\u3066\u5341\u5206\u306b\u660e\u77ad\u3067\u7406\u89e3\u3057\u5f97\u308b\u8a18\u8f09\u3068\u306a\u3063\u3066\u3044\u308b\u304b<\/li>\n<li>\u91cd\u70b9\u30c6\u30fc\u30de\u4ee5\u5916\u306e\u95a2\u9023\u3059\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u78ba\u8a8d\u3059\u3079\u304d\u70b9\u306f\u306a\u3044\u304b<\/li>\n<li>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u4ee5\u5916\u306e\u958b\u793a\u66f8\u985e\uff08\u56db\u534a\u671f\u5831\u544a\u66f8\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u7b49\uff09\u3078\u306e\u5f71\u97ff\u306f\u306a\u3044\u304b<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>\u5e73\u621031\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u5be9\u67fb\u3067\u306f\u3001\u8a18\u8ff0\u60c5\u5831\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u3001\u6cd5\u4ee4\u304c\u6c42\u3081\u308b\u6700\u4f4e\u9650\u306e\u8a18\u8f09\u6c34\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u3060\u3051\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u30eb\u30fc\u30eb\u3078\u306e\u5f62\u5f0f\u7684\u306a\u5bfe\u5fdc\u306b\u3068\u3069\u307e\u308b\u958b\u793a\u3082\u898b\u3089\u308c\u3001\u6295\u8cc7\u5bb6\u7b49\u304c\u5fc5\u8981\u3068\u3059\u308b\u5341\u5206\u306a\u60c5\u5831\u304c\u5f97\u3089\u308c\u306a\u3044\u4e8b\u4f8b\u3082\u898b\u53d7\u3051\u3089\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\uff08\uff14\u30da\u30fc\u30b8\uff09\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":[370,178,180,487,167,231,289],"tags":[611,373,128,159],"backnumber":[2038],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 01:04:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/199653"}],"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=199653"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/199653\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=199653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=199653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=199653"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=199653"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=199653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}