{"id":200718,"date":"2020-04-16T10:15:42","date_gmt":"2020-04-16T01:15:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=200718"},"modified":"2020-11-19T16:50:20","modified_gmt":"2020-11-19T07:50:20","slug":"financial-accounting-article-59","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-59\/","title":{"rendered":"2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3078\u306e\u5bfe\u5fdc\uff5e\u3000\u3010\u5f8c\u7de8\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3078\u306e\u5bfe\u5fdc\uff5e<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u5f8c\u7de8\u3011<br \/>\n<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #f8f8ff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u3010\u524d\u7de8\u3011\u516c\u958b\u4ee5\u964d\u306e\u516c\u8868\u60c5\u5831\u306b\u3064\u3044\u3066<\/strong><\/h5>\n<p>\u672c\u9023\u8f09<a title=\"2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3078\u306e\u5bfe\u5fdc\uff5e\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-58\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011<\/a>\u306e\u516c\u958b\u5f8c\u306b\u3082\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u91d1\u878d\u5e81\u3001\u65e5\u672c\u53d6\u5f15\u6240\u7b49\u304b\u3089\u69d8\u3005\u306a\u60c5\u5831\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u91d1\u878d\u5e81<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>2020\u5e74\uff14\u670814\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20200414.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7dca\u6025\u4e8b\u614b\u5ba3\u8a00\u3092\u8e0f\u307e\u3048\u305f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066\u3001\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u3092\u6539\u6b63\u3057\u3001<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u4f01\u696d\u5074\u304c\u500b\u5225\u306e\u7533\u8acb\u3092\u884c\u308f\u306a\u304f\u3068\u3082\u3001\u4e00\u5f8b\u306b\u672c\u5e74\uff19\u6708\u672b\u307e\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u56db\u534a\u671f\u5831\u544a\u66f8\u3001\u534a\u671f\u5831\u544a\u66f8\u53ca\u3073\u89aa\u4f1a\u793e\u7b49\u72b6\u6cc1\u5831\u544a\u66f8\u3082\u542b\u3080\u3002<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-20-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-201713\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-20-2.png\" alt=\"\u63d0\u51fa\u66f8\u985e\t\u671f \u9650\t\u5ef6\u9577\u5f8c\u306e\u671f\u9650 2020\u5e74\uff13\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\t2020\u5e74\uff16\u6708\u672b\t2020\u5e74\uff19\u6708\u672b\u307e\u3067 2020\u5e7412\u6708\u671f\u306e\u7b2c\uff11\u56db\u534a\u671f\u5831\u544a\u66f8\t2020\u5e74\uff15\u670815\u65e5\t 2021\u5e74\uff13\u6708\u671f\u306e\u7b2c\uff11\u56db\u534a\u671f\u5831\u544a\u66f8\t2020\u5e74\uff18\u670814\u65e5\t\" width=\"1208\" height=\"243\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2020\/4\/17\u3015<\/span><br \/>\n\u4e0a\u8868\u5185\u306e\u8d64\u6587\u5b57\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u306f\u300c17\u300d\u65e5\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u6b63\u5f0f\u306a\u6539\u6b63\u306f\u3001\u5185\u95a3\u5e9c\u4ee4\u306e\u6539\u6b63\uff08\u672c\u7a3f\u516c\u958b\u6642\u70b9\u3067\u672a\u516c\u5e03\uff09\u3067\u78ba\u8a8d\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u682a\u4e3b\u7dcf\u4f1a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>2020\u5e74\uff14\u670815\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20200415\/20200415.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u305f\u4f01\u696d\u6c7a\u7b97\u30fb\u76e3\u67fb\u53ca\u3073\u682a\u4e3b\u7dcf\u4f1a\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p>\u7d4c\u7406\u53ca\u3073\u76e3\u67fb\u95a2\u4fc2\u8005\u304c\u7d4c\u7406\u30fb\u76e3\u67fb\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u5834\u5408\u306b\u3001\u5f53\u521d\u4e88\u5b9a\u3057\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u5f62\u5f0f\u7684\u306a\u9075\u5b88\u306b<span style=\"text-decoration: underline;\">\u5fc5\u8981\u4ee5\u4e0a\u306b\u62d8\u6ce5\u3059\u308b\u3068\u304d<\/span>\u306f\u3001\u95a2\u4fc2\u6cd5\u4ee4\u304c\u78ba\u4fdd\u3057\u3088\u3046\u3068\u3057\u305f<span style=\"text-decoration: underline;\">\u5b9f\u8cea\u7684\u306a\u8da3\u65e8\u3092\u304b\u3048\u3063\u3066\u6ca1\u5374\u3059\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u304b\u306d\u306a\u3044<\/span>\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\uff13\u6708\u671f\u6c7a\u7b97\u306e\u5834\u5408\u306f\u3001\u901a\u5e38\uff16\u6708\u672b\u306b\u958b\u50ac\u3055\u308c\u308b\u682a\u4e3b\u7dcf\u4f1a\u306e\u904b\u55b6\u306b\u95a2\u3057\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u8e0f\u307e\u3048\u3001\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/covid-19\/kabunushi_sokai_qa.html\" target=\"_blank\">\u682a\u4e3b\u7dcf\u4f1a\u904b\u55b6\u306b\u4fc2\u308b\uff31\uff06\uff21<\/a>\uff08\u7d4c\u6e08\u7523\u696d\u7701\u3001\u6cd5\u52d9\u7701\uff1a\u4ee4\u548c\uff12\u5e74\uff14\u6708\uff12\u65e5\uff09\u3092\u8e0f\u307e\u3048\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u62e1\u5927\u9632\u6b62\u306e\u305f\u3081\u306b\u3042\u3089\u304b\u3058\u3081\u9069\u5207\u306a\u63aa\u7f6e\u3092\u691c\u8a0e\u3059\u308b\uff08<a title=\"2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3078\u306e\u5bfe\u5fdc\uff5e\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-58\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011<\/a><strong>\uff14\uff0d\uff12<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p>\u6cd5\u4ee4\u4e0a\u3001<span style=\"text-decoration: underline;\">\uff16\u6708\u672b\u306b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/span>\u305f\u3081\u3001\u65e5\u7a0b\u3092\u5f8c\u308d\u5012\u3057\u306b\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3042\u308b\uff08<a title=\"2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3078\u306e\u5bfe\u5fdc\uff5e\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-58\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011<\/a><strong>\uff13\uff08\uff11\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u8cc7\u91d1\u8abf\u9054\u3084\u7d4c\u55b6\u5224\u65ad\u3092\u9069\u6642\u306b\u884c\u3046\u305f\u3081\u306b\u5f53\u521d\u4e88\u5b9a\u3057\u305f\u6642\u671f\u306b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u7d9a\u3092\u3068\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4<span style=\"text-decoration: underline;\">\u5f53\u521d\u4e88\u5b9a\u3057\u305f\u6642\u671f\u306b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3057\u3001\u7d9a\u884c\uff08\u4f1a\u793e\u6cd5317\u6761\uff09\u306e\u6c7a\u8b70\u3092\u6c42\u3081\u308b\uff08\u7d99\u7d9a\u4f1a\uff09<\/span>\u3002<span style=\"text-decoration: underline;\">\u5f53\u521d\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u306f\u3001\u53d6\u7de0\u5f79\u306e\u9078\u4efb\u7b49\u3092\u6c7a\u8b70\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8a08\u7b97\u66f8\u985e\u3001\u76e3\u67fb\u5831\u544a\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7d99\u7d9a\u4f1a\u306b\u304a\u3044\u3066\u63d0\u4f9b\u3059\u308b\u65e8\u306e\u8aac\u660e\u3092\u884c\u3046<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u4f01\u696d\u53ca\u3073\u76e3\u67fb\u6cd5\u4eba\u306f\u3001\u5b89\u5168\u78ba\u4fdd\u306b\u5bfe\u3059\u308b\u5341\u5206\u306a\u914d\u616e\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u6c7a\u7b97\u696d\u52d9\u3001\u76e3\u67fb\u696d\u52d9\u3092\u9042\u884c\u3057\u3001\u3053\u308c\u3089\u306e\u696d\u52d9\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u76f4\u3061\u306b\u8a08\u7b97\u66f8\u985e\u3001\u76e3\u67fb\u5831\u544a\u7b49\u3092\u682a\u4e3b\u306b\u63d0\u4f9b\u3057\u3066\u682a\u4e3b\u306b\u3088\u308b\u691c\u8a0e\u306e\u6a5f\u4f1a\u3092\u78ba\u4fdd\u3059\u308b\u3068\u3068\u3082\u306b\u3001<span style=\"text-decoration: underline;\">\u5f53\u521d\u306e\u682a\u4e3b\u7dcf\u4f1a\u306e\u5f8c\u5408\u7406\u7684\u306a\u671f\u9593\u5185\u306b\u7d99\u7d9a\u4f1a\u3092\u958b\u50ac\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u7d99\u7d9a\u4f1a\u306b\u304a\u3044\u3066\u3001\u8a08\u7b97\u66f8\u985e\u3001\u76e3\u67fb\u5831\u544a\u7b49\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u8aac\u660e\u3092\u5c3d\u304f\u3059\u3002\u7d99\u7d9a\u4f1a\u306e\u958b\u50ac\u306b\u969b\u3057\u3066\u3082\u3001<span style=\"text-decoration: underline;\">\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u958b\u50ac\u901a\u77e5\u3092\u767a\u9001\u3059\u308b<\/span>\u306a\u3069\u3057\u3066\u3001\u682a\u4e3b\u306b\u5341\u5206\u306a\u5468\u77e5\u3092\u56f3\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u8a08\u7b97\u66f8\u985e\u3001\u76e3\u67fb\u5831\u544a\u7b49\u306e\u63d0\u4f9b\u3092\u3001\u6c7a\u7b97\u65e5\u304b\u3089\uff13\u30f5\u6708\u3088\u308a\u5f8c\u306b\u884c\u3046\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u6e96\u65e5\u3092\u5909\u66f4\u3057\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u65e5\u3092\u5ef6\u671f\u3059\u308b\u65b9\u6cd5\u3068\u7d99\u7d9a\u4f1a\u306b\u3059\u308b\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u969b\u306e\u7559\u610f\u70b9\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\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:#F5F5DC;color:#000000;border-color:#CD853F;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u57fa\u6e96\u65e5\u3092\u5909\u66f4\u3057\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u65e5\u3092\u5ef6\u671f\u3059\u308b\u3015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u5b9a\u6b3e\u3067\u57fa\u6e96\u65e5\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u3001\u57fa\u6e96\u65e5\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u516c\u544a\u3082\u5fc5\u8981\u3067\u3042\u308b\uff08<a title=\"2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3078\u306e\u5bfe\u5fdc\uff5e\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-58\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011<\/a><strong>\uff13<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\uff13\u6708\u6c7a\u7b97\u306e\u5834\u5408\u3001\uff13\u670831\u65e5\u306e\u682a\u4e3b\u306b\u914d\u5f53\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u7d99\u7d9a\u4f1a\u3015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u4e00\u5ea6\u3001\u958b\u304b\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\uff16\u6708\u672b\u3067\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u304c\u3069\u308c\u304f\u3089\u3044\u843d\u3061\u7740\u3044\u3066\u3044\u308b\u304b\u308f\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u611f\u67d3\u4e88\u9632\u306e\u305f\u3081\u306b\u3069\u306e\u3088\u3046\u306a\u5bfe\u7b56\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u304b\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u306b\u3001\u8a08\u7b97\u66f8\u985e\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u5831\u544a\uff08\u53c8\u306f\u627f\u8a8d\uff09\u4ee5\u5916\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u7d42\u308f\u3089\u305b\u3001\u7d99\u7d9a\u4f1a\u3067\u306f\u3001\u8a08\u7b97\u66f8\u985e\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306e\u5831\u544a\uff08\u53c8\u306f\u627f\u8a8d\uff09\u306e\u307f\u884c\u3046\u306a\u3069\u3001\u3069\u306e\u6642\u70b9\u3067\u3069\u3053\u307e\u3067\u5b9f\u65bd\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u306b\u7d99\u7d9a\u4f1a\u306e\u6c7a\u8b70\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u914d\u5f53\u306e\u6c7a\u8b70\u306f\u3001\u5f53\u521d\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u306b\u884c\u3046\u3002\u3053\u308c\u306b\u3088\u308a\u3001\uff13\u6708\u6c7a\u7b97\u306e\u5834\u5408\u3001\uff13\u670831\u65e5\u306e\u682a\u4e3b\u306b\u914d\u5f53\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u5f8c\u306e\u6c7a\u7b97\u4f5c\u696d\u3067\u5206\u914d\u53ef\u80fd\u984d\u304c\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9a\u3057\u305f\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u306a\u3044\u3088\u3046\u306b\u914d\u5f53\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u7d99\u7d9a\u4f1a\u306f\u3001\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u304b\u3089\u76f8\u5f53\u306e\u671f\u9593\u5185\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u304b\u3089\uff12\u9031\u9593\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u62db\u96c6\u901a\u77e5\u306e\u518d\u767a\u9001\u306f\u4e0d\u8981\u3001\uff12\u9031\u9593\u3092\u8d85\u3048\u308b\u3068\u3001\u62db\u96c6\u901a\u77e5\u306e\u767a\u9001\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u3044\u3046\u8aac\uff08\u8003\u3048\u65b9\uff09\u3082\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u5b9f\u52d9\u4e0a\u3001\u4ed6\u306b\u3082\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4e8b\u9805\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u9867\u554f\u5f01\u8b77\u58eb\u7b49\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u3001\u691c\u8a0e\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<\/strong><\/h4>\n<p>2020\u5e74\uff14\u670814\u65e5\u306b\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u3088\u308a\u3001\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/news\/1020\/20200414-01.html\" target=\"_blank\">\u300c\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u300d\u306b\u4f34\u3046\u6c7a\u7b97\u767a\u8868\u65e5\u7a0b\u306e\u518d\u691c\u8a0e\u306e\u304a\u9858\u3044<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u516c\u8868\u3092\u8e0f\u307e\u3048\u3001\u77ed\u4fe1\u767a\u8868\u306b\u3064\u3044\u3066\u3082<span style=\"text-decoration: underline;\">\u5f79\u8077\u54e1\u3084\u53d6\u5f15\u5148\u305d\u306e\u307b\u304b\u306e\u95a2\u4fc2\u8005\u306e\u5065\u5eb7\u53ca\u3073\u5b89\u5168\u306e\u78ba\u4fdd\u3092\u6700\u512a\u5148\u3057\u3001<\/span>\u307e\u305f\u3001\u6c7a\u7b97\u4f5c\u696d\u7b49\u306e\u9032\u6357\u72b6\u6cc1\u3092\u7684\u78ba\u306b\u628a\u63e1\u3057\u3001<span style=\"text-decoration: underline;\">\u6c7a\u7b97\u767a\u8868\u65e5\u7a0b\u3092\u518d\u691c\u8a0e\u3059\u308b<\/span>\u3088\u3046\u6c42\u3081\u3066\u3044\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306e\u6709\u4fa1\u8a3c\u5238\u4e0a\u5834\u898f\u7a0b\u7b2c601\u6761\u7b2c\uff11\u9805\u7b2c10\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u53c8\u306f\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u304c\u65b0\u305f\u306b\u5b9a\u3081\u3089\u308c\u308b\u671f\u65e5\uff082020\u5e74\uff19\u6708\u672b\uff09\u307e\u3067\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u3092\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u7b49\u306b\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u9650\u3063\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u53ca\u3073\u8a08\u7b97\u66f8\u985e\u306e\u63d0\u51fa\u306e\u5ef6\u671f\u306b\u3042\u308f\u305b\u3066\u3001\u77ed\u4fe1\u767a\u8868\u306b\u3064\u3044\u3066\u3082\u5ef6\u671f\u304c\u5fc5\u8981\u304b\u3069\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff12\uff09\u300d<\/strong><\/h4>\n<p>2020\u5e74\uff14\u670810\u65e5\u306b\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u3001\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20200410ijj.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff12\uff09<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u306e\u76e3\u67fb\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u4e8b\u9805\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u6982\u8981\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308b\u4e0d\u78ba\u5b9f\u6027\u306e\u9ad8\u3044\u74b0\u5883\u4e0b\u3067\u3082<span style=\"text-decoration: underline;\">\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u304c\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u76e3\u67fb\u610f\u898b\u3092\u8868\u660e\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u5224\u65ad\u306f\u3001\u614e\u91cd\u306b\u306a\u3055\u308c\u308b\u3079\u304d<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000ASBJ\u304b\u30892020\u5e74\uff14\u670810\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/info\/84907.html\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u884c\u3046\u4e0a\u3067\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306e\u8003\u3048\u65b9<\/a>\u300d\u306b\u7559\u610f\u3059\u308b\uff08\u672c\u7a3f<strong>\u3010\u5f8c\u7de8\u3011\u2162<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u76e3\u67fb\u4eba\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5408\u7406\u6027\u306e\u5224\u65ad\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u4f01\u696d\u304c\u3001\u898b\u7a4d\u308a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u3092\u3082\u3068\u306b\u3001<span style=\"text-decoration: underline;\">\u60b2\u89b3\u7684\u3067\u3082\u306a\u304f\u3001\u697d\u89b3\u7684\u3067\u3082\u306a\u3044\u4eee\u5b9a\u306b\u57fa\u3065\u304f\u898b\u7a4d\u308a\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u304b\u3081\u308b<\/span>\u3002<br \/>\n<strong>\u3000<\/strong>\u7d4c\u55b6\u8005\u306e\u904e\u5ea6\u306b\u697d\u89b3\u7684\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u8a31\u5bb9\u3057\u305f\u308a\u3001\u904e\u5ea6\u306b\u60b2\u89b3\u7684\u306a\u4e88\u6e2c\u3092\u884c\u3044\u3001\u7d4c\u55b6\u8005\u306e\u884c\u3063\u305f\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u304c\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u7b49\u306e\u5224\u65ad\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5834\u5408\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3084\u8a08\u7b97\u66f8\u985e\u306b\u8ffd\u52a0\u60c5\u5831\u7b49\u306e\u6ce8\u8a18\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3001\u53ca\u3073\u76e3\u67fb\u5831\u544a\u66f8\u306b\u5f37\u8abf\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u4f1a\u793e\u306f\u3001<span style=\"text-decoration: underline;\">\u3067\u304d\u308b\u3060\u3051\u5185\u90e8\u53ca\u3073\u5916\u90e8\u60c5\u5831\u3092\u5165\u624b\u3057<\/span>\u3001\u305d\u306e\u60c5\u5831\u306b\u57fa\u3065\u304d\u4eee\u5b9a\u3092\u8a2d\u5b9a\u3057\u305f\u4e0a\u3067\u3001\uff08\u60b2\u89b3\u7684\u3067\u3082\u697d\u89b3\u7684\u3067\u3082\u306a\u3044\uff09\u4e8b\u696d\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u305d\u306e<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u4f5c\u6210\u904e\u7a0b\u3092\u3057\u3063\u304b\u308a\u3068\u76e3\u67fb\u4eba\u306b\u8aac\u660e\u3059\u308b<\/span>\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<p>2020\u5e74\uff14\u670815\u65e5\u306b\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u3001\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20200415aja.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\uff08\u305d\u306e\uff13\uff09<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u4e0a\u8a18<strong>\uff11\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u306b\u95a2\u9023\u3057\u3066\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u30a2\u30ca\u30a6\u30f3\u30b9\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u4e0a\u8a18<strong>\uff11\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a08\u7b97\u66f8\u985e\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u4f38\u3073\u308b\u3053\u3068\u3067\u3001<span style=\"text-decoration: underline;\">\u5f8c\u767a\u4e8b\u8c61\uff08\u672c\u7a3f<strong>\u3010\u5f8c\u7de8\u3011\u2161\uff0810\uff09<\/strong>\u53c2\u7167\uff09\u306e\u691c\u8a0e\u671f\u9593\u3082\u4f38\u3073\u308b<\/span>\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5f8c\u767a\u4e8b\u8c61\u306e\u691c\u8a0e\u306b\u3064\u3044\u3066\u3082\u3001\u76e3\u67fb\u4eba\u3068\u5341\u5206\u306b\u5354\u8b70\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u56fd\u7a0e\u5e81<\/strong><\/h4>\n<p>2020\u5e74\uff14\u6708\uff18\u65e5\u306b\u56fd\u7a0e\u5e81\u3088\u308a\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/0020004-044.pdf\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u4e26\u3073\u306b\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306e\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u624b\u7d9a\u306b\u95a2\u3059\u308b\uff26\uff21\uff31<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u307e\u305f\u30012020\u5e74\uff14\u670813\u65e5\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/faq.pdf\" target=\"_blank\">\u56fd\u7a0e\u306b\u304a\u3051\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u3068\u7533\u544a\u3084\u7d0d\u7a0e\u306a\u3069\u306e\u5f53\u9762\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\uff26\uff21\uff31<\/a>\u300d\u306e\u66f4\u65b0\u7248\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p><a title=\"2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3078\u306e\u5bfe\u5fdc\uff5e\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-58\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011<\/a><strong>\u2160\uff11<\/strong>\u304b\u3089\u66f4\u65b0\u3055\u308c\u305f\u3082\u306e\u306e\u3046\u3061\u3001\u7279\u306b\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u671f\u9650\u306e\u500b\u5225\u5ef6\u9577<\/strong><\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u6cd5\u4eba\u304c\u305d\u306e\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u304c\u3067\u304d\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u8acb\u306b\u3088\u308a\u671f\u9650\u306e\u500b\u5225\u5ef6\u9577<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u4fc2\u308b\u5404\u7a2e\u7533\u8acb\u3084\u5c4a\u51fa\u306a\u3069\u3082\u540c\u69d8\u3067\u3042\u308b\u3002<\/span><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3010\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u3011<\/strong><\/span><br \/>\n\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u306e\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u7b49\u304c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u611f\u67d3\u3057\u305f\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3060\u3051\u3067\u306a\u304f\uff08<a title=\"2020\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\uff5e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3078\u306e\u5bfe\u5fdc\uff5e\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-58\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011<\/a><strong>\uff11\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09\u3001\u6b21\u306e\u3088\u3046\u306a\u65b9\u3005\u304c\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u901a\u5e38\u306e\u696d\u52d9\u4f53\u5236\u304c\u7dad\u6301\u3067\u304d\u306a\u3044\u3001\u4e8b\u696d\u6d3b\u52d5\u3092\u7e2e\u5c0f\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u3001\u53d6\u5f15\u5148\u3084\u95a2\u4fc2\u4f1a\u793e\u306b\u304a\u3044\u3066\u3082\u611f\u67d3\u75c7\u306b\u3088\u308b\u5f71\u97ff\u304c\u751f\u3058\u3066\u3044\u308b\u306a\u3069\u306b\u3088\u308a\u6c7a\u7b97\u4f5c\u696d\u304c\u9593\u306b\u5408\u308f\u305a\u3001\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u304c\u56f0\u96e3\u306a\u30b1\u30fc\u30b9\u306a\u3069\u3082\u8a72\u5f53\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: #FFFFE0;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4f53\u8abf\u4e0d\u826f\u306b\u3088\u308a\u5916\u51fa\u3092\u63a7\u3048\u3066\u3044\u308b\u65b9\u304c\u3044\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5e73\u65e5\u306e\u5728\u5b85\u52e4\u52d9\u3092\u8981\u8acb\u3057\u3066\u3044\u308b\u81ea\u6cbb\u4f53\u306b\u304a\u4f4f\u3044\u306e\u65b9\u304c\u3044\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u611f\u67d3\u62e1\u5927\u9632\u6b62\u306e\u305f\u3081\u4f01\u696d\u306e\u52e7\u5968\u306b\u3088\u308a\u5728\u5b85\u52e4\u52d9\u7b49\u3092\u3057\u3066\u3044\u308b\u65b9\u304c\u3044\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-21.png 1321w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-21-293x300.png 293w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-21-1002x1024.png 1002w\" sizes=\"(max-width: 1321px) 100vw, 1321px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4><strong>\u2161\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u4e8b\u9805\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u56fa\u5b9a\u8cc7\u7523\uff08\u306e\u308c\u3093\u3092\u542b\u3080\uff09\u306e\u6e1b\u640d<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09\u3000\u8cb8\u5012\u5f15\u5f53\u91d1<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09\u3000\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff17\uff09\u3000\u30ea\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u95a2\u9023\u306e\u5f15\u5f53\u91d1<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff18\uff09\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff19\uff09\u3000\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff0810\uff09\u3000\u5f8c\u767a\u4e8b\u8c61\u306e\u6ce8\u8a18<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff0811\uff09\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u304c\u5e83\u307e\u3063\u305f\uff13\u6708\u4ee5\u964d\u3001\u682a\u4fa1\u304c\u4e0b\u843d\u50be\u5411\u306b\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u3001\u6e1b\u640d\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u3082\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200730\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-1-2.png\" alt=\"\u6642\u4fa1\u306e\u4e0b\u843d\u7387\t\u4f1a\u8a08\u51e6\u7406 \u6642\u4fa1\u304c\u53d6\u5f97\u539f\u4fa1\u3068\u6bd4\u3079\u306650\uff05\u4ee5\u4e0a\u4e0b\u843d\u3057\u3066\u3044\u308b\u5834\u5408\t\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\uff08\u203b\uff09\u3092\u9664\u304d\u3001\u6642\u4fa1\u307e\u3067\u6e1b\u640d\u3059\u308b\u3002 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-20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3068\u306f\u3001\u6642\u4fa1\u306e\u4e0b\u843d\u304c\u4e00\u6642\u7684\u306a\u3082\u306e\u3067\u3001\u671f\u672b\u65e5\u5f8c\u3001\u6982\u306d\uff11\u5e74\u4ee5\u5185\u306b\u6642\u4fa1\u304c\u53d6\u5f97\u539f\u4fa1\u306b\u307b\u307c\u8fd1\u3044\u6c34\u6e96\u307e\u3067\u56de\u5fa9\u3059\u308b\u898b\u8fbc\u307f\u306e\u3042\u308b\u5834\u5408\u3092\u3044\u3046\u304c\u3001\u3053\u308c\u3092\u7acb\u8a3c\u3059\u308b\u3053\u3068\u306f\u3001\u901a\u5e38\u96e3\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200731\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-2.png\" alt=\"\" width=\"1289\" height=\"67\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-2.png 1289w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-2-300x15.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-2-1024x53.png 1024w\" sizes=\"(max-width: 1289px) 100vw, 1289px\" \/><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u95a2\u4fc2\u4f1a\u793e\uff08\u5b50\u4f1a\u793e\u53ca\u3073\u95a2\u9023\u4f1a\u793e\uff09\u306e\u696d\u7e3e\u304c\u60aa\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u975e\u4e0a\u5834\u306e\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u691c\u8a0e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u4e0a\u5834\u306e\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2460\u3000\u682a\u5f0f\u306e\u8a55\u4fa1<\/h4>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u95a2\u4fc2\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316<\/span>\uff08\u4e0b\u8a18<span style=\"color: #333399; text-decoration: underline;\">\u2460<\/span>\u53c2\u7167\uff09<\/span><span style=\"text-decoration: underline; color: #ff0000;\"><span style=\"text-decoration: underline;\">\u306b\u3088\u308a\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b<\/span><\/span><span style=\"text-decoration: underline;\">\uff08\u4e0b\u8a18<span style=\"color: #333399; text-decoration: underline;\">\u2461<\/span>\u53c2\u7167\uff09<span style=\"color: #ff0000; text-decoration: underline;\">\u3057\u305f\u5834\u5408\u306f\u3001\u6e1b\u640d\u51e6\u7406\u3059\u308b<\/span><\/span>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316<\/p>\n<p style=\"margin-bottom: 10px;\">\u671f\u672b\u306e\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u304c\u3001\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u3068\u6bd4\u8f03\u3057\u3066\u76f8\u5f53\u7a0b\u5ea6\u4e0b\u56de\u3063\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5b9f\u8cea\u4fa1\u984d\u306e\u8457\u3057\u3044\u4f4e\u4e0b<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline; color: #ff0000;\"><span style=\"text-decoration: underline;\">\u5b9f\u8cea\u4fa1\u984d\uff08\uff1d\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u00d7\u6240\u6709\u682a\u5f0f\u6570\uff09\u3068\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u6bd4\u8f03\u3057\u3001\u5b9f\u8cea\u4fa1\u984d\u304c50\uff05\u7a0b\u5ea6\u4ee5\u4e0a\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200732\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-3.png\" alt=\"\" width=\"1287\" height=\"121\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-3.png 1287w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-3-300x28.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-3-1024x96.png 1024w\" sizes=\"(max-width: 1287px) 100vw, 1287px\" \/><\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">\u5b9f\u8cea\u4fa1\u984d\u306b\u3064\u3044\u3066\u3001\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u7b49\u3092\u3082\u3068\u306b\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u5341\u5206\u306a\u8a3c\u62e0\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u51e6\u7406\u306f\u4e0d\u8981\u3067\u3042\u308b<\/span>\u3002<\/p>\n<p><span style=\"text-decoration: underline; color: #ff0000;\"><span style=\"text-decoration: underline;\">\u4e8b\u696d\u8a08\u753b\u7b49\u306f\u5b9f\u884c\u53ef\u80fd\u3067\u5408\u7406\u7684\u306a\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u305a<\/span><\/span>\u3001\u56de\u5fa9\u53ef\u80fd\u6027\u306e\u5224\u5b9a\u306f\u3001\u7279\u5b9a\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u305f\u3081\u306b\u8a2d\u7acb\u3055\u308c\u305f\u4f1a\u793e\u3067\u3001\u5f53\u521d\u306e\u4e8b\u696d\u8a08\u753b\u7b49\u306b\u304a\u3044\u3066\u3001\u958b\u696d\u5f53\u521d\u306e\u7d2f\u7a4d\u640d\u5931\u304c\uff15\u5e74\u3092\u8d85\u3048\u305f\u671f\u9593\u7d4c\u904e\u5f8c\u306b\u89e3\u6d88\u3055\u308c\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u3001<span style=\"text-decoration: 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-4-1024x51.png 1024w\" sizes=\"(max-width: 1289px) 100vw, 1289px\" \/><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200733\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-5-2.png\" alt=\"\" width=\"1287\" height=\"119\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25ce\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u304c\u3042\u308b\u5834\u5408\u53ca\u3073\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u50b5\u52d9\u4fdd\u8a3c\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p>\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u304c\u3042\u308b\u5834\u5408\u3084\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u50b5\u52d9\u4fdd\u8a3c\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u90e8\u5206\u306b\u306f\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3001\u50b5\u52d9\u4fdd\u8a3c\u90e8\u5206\u306b\u306f\u3001\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3002\u305d\u3057\u3066\u3001\u3053\u306e\uff12\u3064\u306e\u5f15\u5f53\u91d1\u306e\u5408\u8a08\u3068\u50b5\u52d9\u8d85\u904e\u984d\u306e\u5dee\u984d\u3092\u95a2\u4fc2\u4f1a\u793e\u4e8b\u696d\u640d\u5931\u5f15\u5f53\u91d1\u7b49\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3084\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1\u3068\u3057\u3066\u306f\u8a08\u4e0a\u305b\u305a\u306b\u3001\u50b5\u52d9\u8d85\u904e\u984d\u5168\u984d\u306b\u5bfe\u3057\u3066\u95a2\u4fc2\u4f1a\u793e\u4e8b\u696d\u640d\u5931\u5f15\u5f53\u91d1\u7b49\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200735\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-6.png\" alt=\"\" width=\"1513\" height=\"677\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-6.png 1513w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-6-300x134.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-6-1024x458.png 1024w\" sizes=\"(max-width: 1513px) 100vw, 1513px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u4ee5\u5916\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u3082\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u696d\u7e3e\u304c\u60aa\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3082\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><span style=\"text-decoration: underline;\">\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316\uff08\u4e0b\u8a18<span style=\"color: #cd853f; text-decoration: underline;\">\u2460<\/span>\u53c2\u7167\uff09\u306b\u3088\u308a\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\uff08\u4e0b\u8a18<span style=\"color: #cd853f; text-decoration: underline;\">\u2461<\/span>\u53c2\u7167\uff09\u3057\u305f\u5834\u5408\u306f\u3001\u6e1b\u640d\u51e6\u7406\u3059\u308b<\/span>\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316<\/p>\n<p style=\"margin-bottom: 10px;\">\u671f\u672b\u306e\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u304c\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306e\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u3068\u6bd4\u8f03\u3057\u3066\u76f8\u5f53\u7a0b\u5ea6\u4e0b\u56de\u3063\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5b9f\u8cea\u4fa1\u984d\u306e\u8457\u3057\u3044\u4f4e\u4e0b<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u5b9f\u8cea\u4fa1\u984d\uff08\uff1d\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u00d7\u6240\u6709\u682a\u5f0f\u6570\uff09\u3068\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u3092\u6bd4\u8f03\u3057\u3001\u5b9f\u8cea\u4fa1\u984d\u304c50\uff05\u7a0b\u5ea6\u4ee5\u4e0a\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200736\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-7.png\" alt=\"\" width=\"1287\" height=\"67\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-7.png 1287w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-7-300x15.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-7-1024x53.png 1024w\" sizes=\"(max-width: 1287px) 100vw, 1287px\" \/><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u56fa\u5b9a\u8cc7\u7523\uff08\u306e\u308c\u3093\u3092\u542b\u3080\uff09\u306e\u6e1b\u640d<\/strong><\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u4f1a\u793e\u3001\u5e97\u8217\u3001\u652f\u5e97\u3001\u5de5\u5834\u7b49\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u696d\u7e3e\u304c\u60aa\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\uff08\u306e\u308c\u3093\u3092\u542b\u3080\uff09\u306e\u6e1b\u640d\u306b\u3064\u3044\u3066\u3082\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u5177\u4f53\u7684\u306a\u691c\u8a0e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-8-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200721\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-8-2.png\" alt=\"STEP\t\u7559\u610f\u4e8b\u9805 \u3010STEP\uff11\u3011\t\u6e1b\u640d\u306e\u5146\u5019\t\u6e1b\u640d\u306e\u5146\u5019\u306e\u4f8b\u793a \u2460\t\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u55b6\u696d\u640d\u76ca\u53c8\u306f\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\uff08\u304a\u304a\u3080\u306d\u904e\u53bb\uff12\u671f\u304c\u30de\u30a4\u30ca\u30b9\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u3001\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068 \u2461\t\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u3088\u3046\u306a\u5909\u5316\uff08\u4e8b\u696d\u306e\u5ec3\u6b62\u3001\u65e9\u671f\u58f2\u5374\u3001\u7528\u9014\u306e\u8ee2\u7528\u3001\u904a\u4f11\u72b6\u614b\u7b49\uff09\u304c\u751f\u3058\u305f\u304b\u3001\u3042\u308b\u3044\u306f\u751f\u305a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068 \u2462\t\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u306b\u95a2\u9023\u3057\u3066\u3001\u7d4c\u55b6\u74b0\u5883\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u304b\u53c8\u306f\u60aa\u5316\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068 \u2463\t\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u5e02\u5834\u4fa1\u683c\u306e50\uff05\u7a0b\u5ea6\u4ee5\u4e0a\u306e\u4e0b\u843d \u21d2 \u6e1b\u640d\u306e\u5146\u5019\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u4e0b\u8a18\u3010STEP\uff12\u3011\u3092\u691c\u8a0e \u3059\u308b\u3002  \uf0d8\t\u696d\u7e3e\u306e\u60aa\u5316\u306b\u3088\u308a\u3001\u4e0a\u8a18\u2460\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u304c\u591a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002 \uf0d8\t\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u652f\u5e97\u3001\u5e97\u8217\u3001\u5de5\u5834\u7b49\u306e\u9589\u9396\u30fb\u4f11\u6b62\u7b49\u3092\u610f\u601d\u6c7a\u5b9a\u3057\u305f\u5834\u5408\u3001\u4e0a\u8a18\u2461\u306b\u8a72\u5f53\u3059\u308b\u3002 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\uf0d8\t\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5c06\u6765\u3078\u306e\u5f71\u97ff\u304c\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u3001\u5408\u7406\u7684\u3067\u8aac\u660e\u53ef\u80fd\u306a\u4e8b\u696d\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u304f\u306a\u308b\u305f\u3081\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u898b\u7a4d\u308b\u3053\u3068\u3082\u56f0\u96e3\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u793e\u5185\u3067\u306e\u60c5\u5831\u53ce\u96c6\u3092\u65e9\u3081\u306b\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002 \uf0d8\t\u8a08\u753b\u3092\u76e3\u67fb\u4eba\u306b\u8aac\u660e\u3059\u308b\u969b\u306b\u306f\u3001\u5408\u7406\u7684\u3067\u8aac\u660e\u53ef\u80fd\u306a\u4e8b\u696d\u8a08\u753b\u3092\u4f5c\u6210\u3057\u3001\u3069\u3046\u3057\u3066\u305d\u306e\u3088\u3046\u306a\u6570\u5024\u306b\u306a\u308b\u306e\u304b\u3092\u3001\u5177\u4f53\u7684\u306b\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002 \u3010STEP\uff13\u3011\t\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\t\u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u307e\u3067\u6e1b\u984d\u3057\u3001\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3092\u5f53\u671f\u306e\u640d\u5931\u3068\u3057\u3066\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u3002\" width=\"1313\" height=\"2321\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200722\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-9.png\" alt=\"\" width=\"1283\" height=\"231\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-9.png 1283w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-9-300x54.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-9-1024x184.png 1024w\" sizes=\"(max-width: 1283px) 100vw, 1283px\" \/><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u8cb8\u5012\u5f15\u5f53\u91d1<\/strong><\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u5f97\u610f\u5148\uff08\u95a2\u4fc2\u4f1a\u793e\u3092\u542b\u3080\uff09\u306e\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3001\u58f2\u4e0a\u50b5\u6a29\u306e\u56de\u53ce\u304c\u5ef6\u6ede\u3057\u305f\u308a\u3001\u8cb8\u5012\u308c\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u95a2\u4fc2\u4f1a\u793e\u3078\u8cb8\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u8cb8\u4ed8\u91d1\u306e\u56de\u53ce\u304c\u5ef6\u6ede\u3057\u305f\u308a\u3001\u8cb8\u5012\u308c\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u3082\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u671f\u672b\u65e5\u4ee5\u524d\u306e\u307f\u306a\u3089\u305a\u3001<span style=\"text-decoration: underline;\">\u671f\u672b\u65e5\u5f8c\u306e\u56de\u53ce\u72b6\u6cc1\u3084\u6cd5\u7684\u6574\u7406\u7b49\u306e\u60c5\u5831\u3092\u9069\u6642\u306b\u5165\u624b\u3057\u305f\u4e0a\u3067<\/span>\u3001\u50b5\u6a29\u3092\u4ee5\u4e0b\u306e\uff13\u3064\u306b\u533a\u5206\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u3054\u3068\u306b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u7279\u306b\u3001\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u300d\u53c8\u306f\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u5f97\u610f\u5148\u3001\u95a2\u4fc2\u4f1a\u793e\u304c\u306a\u3044\u304b\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200725\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-10.png\" alt=\"\u50b5\u6a29\u306e\u533a\u5206\t\u5b9a\u7fa9\t\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7b97\u5b9a\u65b9\u6cd5 \u4e00\u822c\u50b5\u6a29\t\u7d4c\u55b6\u72b6\u614b\u306b\u91cd\u5927\u306a\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u306a\u3044\u50b5\u52d9\u8005\u306b\u5bfe\u3059\u308b\u50b5\u6a29\t\u904e\u53bb\u306e\u8cb8\u5012\u5b9f\u7e3e\u7387\u7b49\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u3088\u308a\u8cb8\u5012\u898b\u7a4d\u9ad8\u3092\u7b97\u5b9a\u3059\u308b\u3002 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3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200723\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-11.png\" alt=\"\" width=\"1287\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-11.png 1287w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-11-300x15.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-11-1024x51.png 1024w\" sizes=\"(max-width: 1287px) 100vw, 1287px\" \/><\/p>\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306f\u3001\u539f\u5247\u3001\u305d\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u8ca9\u7ba1\u8cbb\u53c8\u306f\u55b6\u696d\u5916\u8cbb\u7528\u306b\u8a08\u4e0a\u3059\u308b\u304c\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306f\u3001\u975e\u5e38\u306b\u7279\u6b8a\u306a\u4e8b\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u91d1\u984d\u304c\u591a\u984d\u306b\u767a\u751f\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5225\u640d\u5931\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"text-decoration: underline;\">\u671f\u672b\u65e5\u5f8c\u306e\u95a2\u4fc2\u4f1a\u793e\u306e\u4ed5\u5165\u50b5\u52d9\u306e\u652f\u6255\u72b6\u6cc1\u3084\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u72b6\u6cc1\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u9069\u6642\u306b\u5165\u624b<\/span>\u3057\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200724\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-12-2.png\" alt=\"\" width=\"1287\" height=\"119\" \/><\/p>\n<p>\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306f\u3001\u767a\u751f\u4e8b\u7531\u7b49\u306b\u5fdc\u3058\u55b6\u696d\u5916\u8cbb\u7528\u53c8\u306f\u7279\u5225\u640d\u5931\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u8cc3\u501f\u7269\u4ef6\u306e\u89e3\u7d04\u306e\u9055\u7d04\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u30ea\u30fc\u30b9\u5951\u7d04\u306e\u89e3\u7d04\u306e\u9055\u7d04\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u30c6\u30ca\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u55b6\u696d\u88dc\u511f\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u65e9\u671f\u5272\u5897\u9000\u8077\u91d1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5f93\u696d\u54e1\u304c\u65e9\u671f\u9000\u8077\u5236\u5ea6\u306b\u5fdc\u52df\u3057\u3001\u91d1\u984d\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6642\u70b9\u3067\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\u3010\u79fb\u8ee2\u8cbb\u7528\u306b\u3064\u3044\u3066\u3011<\/strong><\/span><\/p>\n<p>\u79fb\u8ee2\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u539f\u56e0\u3068\u306a\u308b\u4e8b\u8c61\u306f\u3001\u79fb\u8ee2\u3057\u305f\u3068\u304d\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u6642\u70b9\u3067\u3042\u308a\u3001\u610f\u601d\u6c7a\u5b9a\u3057\u305f\u3068\u304d\u3067\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u610f\u601d\u6c7a\u5b9a\u3057\u305f\u6642\u70b9\u3067\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u3001\u9069\u5f53\u3067\u306f\u306a\u3044\u5834\u5408\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200726\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-13.png\" alt=\"\" width=\"1289\" height=\"119\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-13.png 1289w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-13-300x27.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-13-1024x94.png 1024w\" sizes=\"(max-width: 1289px) 100vw, 1289px\" \/><\/p>\n<p>\u4e0a\u8a18\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u4f8b\u793a\u3067\u3042\u308b\u305f\u3081\u3001\u5404\u793e\u306e\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306a\u540d\u79f0\u3092\u4ed8\u3059\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\uff08\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u53d6\u308a\u5d29\u3059\u5834\u5408\uff09\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200728\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-15.png\" alt=\"\" width=\"1283\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-15.png 1283w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-15-300x15.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-15-1024x51.png 1024w\" sizes=\"(max-width: 1283px) 100vw, 1283px\" \/><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200729\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-16.png\" alt=\"\" width=\"1283\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-16.png 1283w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-16-300x15.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/R2kaikei_ryui_c2-16-1024x51.png 1024w\" sizes=\"(max-width: 1283px) 100vw, 1283px\" \/><\/p>\n<p>\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u640d\u306f\u3001\u539f\u5247\u3001\u58f2\u4e0a\u539f\u4fa1\u306b\u8a08\u4e0a\u3059\u308b\u304c\u3001\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u308a\u4e0b\u3052\u984d\u304c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u3088\u308b\u81e8\u6642\u306e\u4e8b\u8c61\u306b\u8d77\u56e0\u3057\u3001\u304b\u3064\u3001\u591a\u984d\u3067\u3042\u308b\u3068\u304d\u306b\u306f\u7279\u5225\u640d\u5931\u306b\u8a08\u4e0a\u3067\u304d\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff0810\uff09\u3000\u5f8c\u767a\u4e8b\u8c61\u306e\u6ce8\u8a18<\/strong><\/h4>\n<p>\u5f8c\u767a\u4e8b\u8c61\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3014\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6c7a\u7b97\u65e5\u5f8c\u306b\u767a\u751f\u3057\u305f\u4f1a\u8a08\u4e8b\u8c61\u3067\u306f\u3042\u308b\u304c\u3001\u305d\u306e\u5b9f\u8cea\u7684\u306a\u539f\u56e0\u304c\u6c7a\u7b97\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u65e2\u306b\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u6c7a\u7b97\u65e5\u73fe\u5728\u306e\u72b6\u6cc1\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u5224\u65ad\u306a\u3044\u3057\u898b\u7a4d\u308a\u3092\u3059\u308b\u4e0a\u3067\u3001\u8ffd\u52a0\u7684\u306a\u3044\u3057\u3088\u308a\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4f1a\u8a08\u4e8b\u8c61<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: 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underline;\">\u5f8c\u767a\u4e8b\u8c61\u306e\u767a\u751f\u6642\u70b9\u3084\u5185\u5bb9\u306b\u3088\u308a\u3001\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\u53c8\u306f\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u305d\u3046\u306a\u4e8b\u8c61\u304c\u3042\u308b\u5834\u5408\u3001\u9069\u5b9c\u3001\u76e3\u67fb\u4eba\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u306e\u4f8b\u793a\u300b<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#cd5c5c;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4f1a\u793e\u304c\u55b6\u3080\u4e8b\u696d\u306b\u95a2\u3059\u308b\u4e8b\u8c61\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u91cd\u8981\u306a\u4e8b\u696d\u304b\u3089\u306e\u64a4\u9000<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u91cd\u8981\u306a\u4e8b\u696d\u90e8\u9580\u306e\u64cd\u696d\u505c\u6b62<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5927\u91cf\u306e\u5e0c\u671b\u9000\u8077\u8005\u306e\u52df\u96c6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e3b\u8981\u306a\u53d6\u5f15\u5148\u306e\u5012\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u4e3b\u8981\u306a\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u653e\u68c4<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u5b50\u4f1a\u793e\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u8c61\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5b50\u4f1a\u793e\u7b49\u306e\u63f4\u52a9\u306e\u305f\u3081\u306e\u591a\u984d\u306a\u8ca0\u62c5\u306e\u767a\u751f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u91cd\u8981\u306a\u5b50\u4f1a\u793e\u7b49\u306e\u89e3\u6563\u30fb\u5012\u7523<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4f1a\u793e\u306e\u610f\u601d\u306b\u304b\u304b\u308f\u308a\u306a\u304f\u8499\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u640d\u5931\u306b\u95a2\u3059\u308b\u4e8b\u8c61\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u706b\u707d\u3001\u9707\u707d\u3001\u51fa\u6c34\u7b49\u306b\u3088\u308b\u91cd\u5927\u306a\u640d\u5bb3\u306e\u767a\u751f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u305d\u306e\u4ed6\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u91cd\u8981\u306a\u7d4c\u55b6\u6539\u5584\u7b56\u53c8\u306f\u8a08\u753b\u306e\u6c7a\u5b9a<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u9805\u76ee\u306f\u3001\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u3068\u3057\u3066\u306e\u4f8b\u793a\u3067\u3042\u308b\u304c\u3001\u767a\u751f\u6642\u70b9\u7b49\u306b\u3088\u3063\u3066\u306f\u3001\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff0811\uff09\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2460\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058\u3055\u305b\u308b\u3088\u3046\u306a\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1<\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3067\u3001\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u5834\u5408\u3001<span style=\"text-decoration: underline;\">\u65b0\u305f\u306b<\/span>\u300c\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058\u3055\u305b\u308b\u3088\u3046\u306a\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\uff08\u4ee5\u4e0b\u3001\u300c\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u300c\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u300d\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u91cd\u8981\u306a\u7591\u7fa9\u3092\u751f\u3058\u3055\u305b\u308b\u3088\u3046\u306a\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u306e\u4f8b\u793a\u300b<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u8ca1\u52d9\u6307\u6a19\u95a2\u4fc2\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u58f2\u4e0a\u9ad8\u306e\u8457\u3057\u3044\u6e1b\u5c11<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d99\u7d9a\u7684\u306a\u55b6\u696d\u640d\u5931\u306e\u767a\u751f\u53c8\u306f\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u30de\u30a4\u30ca\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u91cd\u8981\u306a\u55b6\u696d\u640d\u5931\u3001\u7d4c\u5e38\u640d\u5931\u53c8\u306f\u5f53\u671f\u7d14\u640d\u5931\u306e\u8a08\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u91cd\u8981\u306a\u30de\u30a4\u30ca\u30b9\u306e\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u8a08\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u50b5\u52d9\u8d85\u904e<\/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; margin-top: -15px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u8ca1\u52d9\u6d3b\u52d5\u95a2\u4fc2\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u55b6\u696d\u50b5\u52d9\u306e\u8fd4\u6e08\u306e\u56f0\u96e3\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u6761\u9805\u306e\u4e0d\u5c65\u884c\u53c8\u306f\u5c65\u884c\u306e\u56f0\u96e3\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u793e\u50b5\u7b49\u306e\u511f\u9084\u306e\u56f0\u96e3\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65b0\u305f\u306a\u8cc7\u91d1\u8abf\u9054\u306e\u56f0\u96e3\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u50b5\u52d9\u514d\u9664\u306e\u8981\u8acb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u58f2\u5374\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u91cd\u8981\u306a\u8cc7\u7523\u306e\u51e6\u5206\u306e\u56f0\u96e3\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u914d\u5f53\u512a\u5148\u682a\u5f0f\u306b\u5bfe\u3059\u308b\u914d\u5f53\u306e\u9045\u5ef6\u53c8\u306f\u4e2d\u6b62<\/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; margin-top: -15px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u55b6\u696d\u6d3b\u52d5\u95a2\u4fc2\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e3b\u8981\u306a\u4ed5\u5165\u5148\u304b\u3089\u306e\u4e0e\u4fe1\u53c8\u306f\u53d6\u5f15\u7d99\u7d9a\u306e\u62d2\u7d76<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u91cd\u8981\u306a\u5e02\u5834\u53c8\u306f\u5f97\u610f\u5148\u306e\u55aa\u5931<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e8b\u696d\u6d3b\u52d5\u306b\u4e0d\u53ef\u6b20\u306a\u91cd\u8981\u306a\u6a29\u5229\u306e\u5931\u52b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e8b\u696d\u6d3b\u52d5\u306b\u4e0d\u53ef\u6b20\u306a\u4eba\u6750\u306e\u6d41\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e8b\u696d\u6d3b\u52d5\u306b\u4e0d\u53ef\u6b20\u306a\u91cd\u8981\u306a\u8cc7\u7523\u306e\u6bc0\u640d\u3001\u55aa\u5931\u53c8\u306f\u51e6\u5206<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u91cd\u8981\u306a\u4e8b\u696d\u306e\u5236\u7d04<\/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; margin-top: -15px;\"><span style=\"color: #4682b4;\"><strong>\u3010\u305d\u306e\u4ed6\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5de8\u984d\u306a\u640d\u5bb3\u8ce0\u511f\u91d1\u306e\u8ca0\u62c5\u306e\u53ef\u80fd\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30d6\u30e9\u30f3\u30c9\u30fb\u30a4\u30e1\u30fc\u30b8\u306e\u8457\u3057\u3044\u60aa\u5316<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2461\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u4e0d\u78ba\u5b9f\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d<\/h4>\n<p>\u671f\u672b\u306b\u304a\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u300c\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u300d\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f<\/span>\u3001\u5f53\u8a72\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u3092\u89e3\u6d88\u3057\u3001\u53c8\u306f\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u7b56\uff08\u52b9\u679c\u7684\u3067\u5b9f\u52b9\u53ef\u80fd\u306a\u3082\u306e\uff09\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\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:#a52a2a;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #a52a2a;\"><strong>\u3014\u300c\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u300d\u306b\u65b0\u305f\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\"><span style=\"text-decoration: underline;\">\u65b0\u305f\u306b\u5bfe\u5fdc\u7b56\u3092\u691c\u8a0e\u3059\u308b<\/span>\u3002\u307e\u305f\u3001\u76e3\u67fb\u4eba\u306b\u52b9\u679c\u7684\u3067\u5b9f\u52b9\u53ef\u80fd\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#a52a2a;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#fffff0;color:#000000;border-color:#f8a291;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u2170\uff09\u3000\u5f53\u8a72\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u304c\u767a\u751f\u3057\u305f\u65e8\u53ca\u3073\u305d\u306e\u5185\u5bb9<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u2171\uff09\u3000\u5f53\u8a72\u4e8b\u8c61\u53c8\u306f\u72b6\u6cc1\u3092\u89e3\u6d88\u3057\u3001\u53c8\u306f\u6539\u5584\u3059\u308b\u305f\u3081\u306e\u5bfe\u5fdc\u7b56<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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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>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3068\u306f\u3001\u300c\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3084\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u7b49\u306e\u984d\u306b\u4e0d\u78ba\u5b9f\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u306b\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u3001\u305d\u306e\u5408\u7406\u7684\u306a\u91d1\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u300d\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e2d\u30012020\u5e74\uff14\u670810\u65e5\u306bASBJ\u3088\u308a2020\u5e74\uff14\u6708\uff19\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/project\/proceedings\/y2020\/2020-0409.html\" target=\"_blank\">\u7b2c429\u56deASBJ\u306e\u8b70\u4e8b\u6982\u8981<\/a>\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u5f53\u8a72\u8b70\u4e8b\u6982\u8981\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u884c\u3046\u4e0a\u3067\u306e\u7559\u610f\u70b9\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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underline;\">\u5916\u90e8\u306e\u60c5\u5831\u6e90\u306b\u57fa\u3065\u304f\u5ba2\u89b3\u6027\u306e\u3042\u308b\u60c5\u5831<\/span>\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3001\u3053\u308c\u3092\u53ef\u80fd\u306a\u9650\u308a\u7528\u3044\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<br 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style=\"text-decoration: underline;\">\u4f01\u696d\u81ea\u3089\u4e00\u5b9a\u306e\u4eee\u5b9a\u3092\u7f6e\u304f<\/span>\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\uff13\uff09<\/strong>\u4f01\u696d\u304c\u7f6e\u3044\u305f\u4e00\u5b9a\u306e\u4eee\u5b9a\u304c<span style=\"text-decoration: underline;\">\u660e\u3089\u304b\u306b\u4e0d\u5408\u7406\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304d<\/span>\u3001\u6700\u5584\u306e\u898b\u7a4d\u308a\u3092\u884c\u3063\u305f\u7d50\u679c\u3068\u3057\u3066\u898b\u7a4d\u3082\u3089\u308c\u305f\u91d1\u984d\u306f\u3001<span style=\"text-decoration: underline;\">\u4e8b\u5f8c\u7684\u306a\u7d50\u679c\uff08\u898b\u7a4d\u308a\u3068\u5b9f\u7e3e\uff09\u3068\u306e\u9593\u306b\u4e56\u96e2\u304c\u751f\u3058\u305f\u3068\u3057\u3066\u3082\u3001\u8aa4\u8b2c\uff08\u8aa4\u308a\uff09\u306b\u306f\u3042\u305f\u3089\u306a\u3044<\/span>\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09<\/strong>\u6700\u5584\u306e\u898b\u7a4d\u308a\u3092\u884c\u3046\u4e0a\u3067\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u4e00\u5b9a\u306e\u4eee\u5b9a\u306f\u3001\u4f01\u696d\u9593\u3067\u7570\u306a\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3001\u540c\u4e00\u6761\u4ef6\u4e0b\u306e\u898b\u7a4d\u308a\u306b\u3064\u3044\u3066\u3001\u898b\u7a4d\u3082\u3089\u308c\u308b\u91d1\u984d\u304c\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u4eee\u5b9a\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u5177\u4f53\u7684\u306b\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u91cd\u8981\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8ffd\u52a0\u60c5\u5831\u306e\u6ce8\u8a18\u304c\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b<\/span>\u3002<\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u4ee5\u4e0b\u306e\u5bfe\u5fdc\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAB5D5; background-color: #f0f8ff; border-radius: 10px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4169e1;\"><strong>\u3010\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u3001\u73fe\u5728\u767a\u751f\u3057\u3066\u3044\u308b\u4e8b\u8c61\u53c8\u306f\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u60c5\u5831\uff08\u5185\u90e8\u60c5\u5831\uff09\u3092\u53ce\u96c6\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u5ba2\u89b3\u7684\u306a\u5916\u90e8\u60c5\u5831\u3092\u3067\u304d\u308b\u3060\u3051\u53ce\u96c6\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u5185\u90e8\u60c5\u5831\u53ca\u3073\u5916\u90e8\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u3001\u4e00\u5b9a\u306e\u4eee\u5b9a\u3092\u8a2d\u5b9a\u3059\u308b\u3002\u305d\u306e\u4eee\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4e8b\u696d\u8a08\u753b\u7b49\u3092\u4f5c\u6210\u3059\u308b\u3002\u307e\u305f\u3001\u4fee\u6b63\uff08\u7279\u306b\u3001\u4e0b\u65b9\u4fee\u6b63\uff09\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u304b\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4eee\u5b9a\u53ca\u3073\u4e8b\u696d\u8a08\u753b\u7b49\u304c\u4e0d\u5408\u7406\u3067\u306a\u3044\u304b\u3069\u3046\u304b\u3001\u76e3\u67fb\u4eba\u3068\u5354\u8b70\uff08\u306b\u8aac\u660e\uff09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u304a\u3051\u308b\u4eee\u5b9a\u306b\u3064\u3044\u3066\u3001\u8ffd\u52a0\u60c5\u5831\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<\/div>\n<p><span id=\"no1\">\u3000<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u304c\u5e83\u307e\u3063\u305f\uff13\u6708\u4ee5\u964d\u3001\u682a\u4fa1\u304c\u4e0b\u843d\u50be\u5411\u306b\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u3001\u6e1b\u640d\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u3082\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[599,505,611,530,328,332,373,430,356,159],"backnumber":[2041],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 00:08:35","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/200718"}],"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=200718"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/200718\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=200718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=200718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=200718"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=200718"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=200718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}