{"id":207981,"date":"2020-08-20T10:12:27","date_gmt":"2020-08-20T01:12:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=207981"},"modified":"2020-08-20T11:01:54","modified_gmt":"2020-08-20T02:01:54","slug":"revenue-article-65","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/revenue-article-65\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c160\u56de\u3011\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u2464\u300c\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c160\u56de\u3011\u3000\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u2464<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<p>&nbsp;<\/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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6d41\u308c\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u3046\u3061\u3001\u30b9\u30c6\u30c3\u30d7\uff13\u306e\u300c\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u300d\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u6b21\u306e<span style=\"color: #000080;\"><strong>\u2460<\/strong><\/span>\u304b\u3089<span style=\"color: #000080;\"><strong>\u2463<\/strong><\/span>\u306e\u3059\u3079\u3066\u306e\u5f71\u97ff\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\u2460\u3000<\/strong><\/span>\u5909\u52d5\u5bfe\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\u2461\u3000<\/strong><\/span>\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\u2462\u3000<\/strong><\/span>\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 8px; padding-left: 15px;\"><span style=\"color: #000080;\"><strong>\u2463\u3000<\/strong><\/span>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1<\/p>\n<\/div>\n<\/div>\n<p>\u53d6\u5f15\u4fa1\u683c\u3068\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\uff08\u305f\u3060\u3057\u3001\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u984d\u3092\u9664\u304d\u307e\u3059\uff09\u3092\u3044\u3044\u307e\u3059\u3002\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5951\u7d04\u6761\u4ef6\u3084\u53d6\u5f15\u6163\u884c\u7b49\u3092\u8003\u616e\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001 \u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u5951\u7d04\u306b\u5f93\u3063\u3066\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u3001\u5951\u7d04\u306e\u53d6\u6d88\u3001\u66f4\u65b0\u53c8\u306f\u5909\u66f4\u306f\u306a\u3044\u3082\u306e\u3068\u4eee\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=10\" target=\"_blank\">\u7b2c47\uff5e64\u9805<\/a>\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\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:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\uff21\u793e\uff0812\u6708\u6c7a\u7b97\u4f1a\u793e\uff09\u306f\u3001\u6a5f\u68b0\u88c5\u7f6e\uff39\u3092\uff11\u53f0\u5f53\u305f\u308a100\u5343\u5186\u3067\u8ca9\u58f2\u3059\u308b\u5951\u7d04\u3092X1\u5e74\uff11\u6708\uff11\u65e5\u306b\uff22\u793e\u3068\u7de0\u7d50\u3057\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u306e\u5951\u7d04\u306b\u304a\u3051\u308b\u5bfe\u4fa1\u306b\u306f\u5909\u52d5\u6027\u304c\u3042\u308a\u3001\uff22\u793e\u304cX1\u5e7412\u670831\u65e5\u307e\u3067\u306b\u6a5f\u68b0\u88c5\u7f6e\uff39\u3092100\u53f0\u3088\u308a\u3082\u591a\u304f\u8cfc\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u3001\uff11\u53f0\u5f53\u305f\u308a\u306e\u4fa1\u683c\u3092\u9061\u53ca\u7684\u306b90\u5343\u5186\u306b\u6e1b\u984d\u3059\u308b\u3068\u5b9a\u3081\u3066\u3044\u308b\u3002\u306a\u304a\u3001\uff21\u793e\u306f\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308a\u3001\u56db\u534a\u671f\u6c7a\u7b97\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000X1\u5e74\uff13\u670831\u65e5\u306b\u7d42\u4e86\u3059\u308b\u7b2c\uff11\u56db\u534a\u671f\u306b\u3001\uff21\u793e\u306f\u6a5f\u68b0\u88c5\u7f6e\uff39\u309210\u53f0\uff22\u793e\u306b\u8ca9\u58f2\u3057\u305f\u3002\u307e\u305f\u3001\u3053\u306e\u969b\u306b\uff22\u793e\u304c\u4f7f\u7528\u3057\u3066\u3044\u305f\u6a5f\u68b0\u88c5\u7f6e\uff3a10\u53f0\u3092\uff11\u53f0\u5f53\u305f\u308a10\u5343\u5186\u3067\u4e0b\u53d6\u308a\u3057\u305f\u3002\u4e0b\u53d6\u308a\u3057\u305f\u6a5f\u68b0\u88c5\u7f6e\uff3a\u306e\u4e2d\u53e4\u5e02\u5834\u3067\u306e\u4fa1\u683c\uff08\u6642\u4fa1\uff09\u306f\uff11\u53f0\u5f53\u305f\u308a12\u5343\u5186\u3067\u3042\u3063\u305f\u3002\u306a\u304a\u3001\uff21\u793e\u306f\u3001\u4e0b\u53d6\u308a\u3057\u305f\u6a5f\u68b0\u88c5\u7f6e\uff3a\u3092\u8ca9\u58f2\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\uff21\u793e\u306f\u3001X1\u5e7412\u670831\u65e5\u307e\u3067\u306e\uff22\u793e\u306e\u6a5f\u68b0\u88c5\u7f6e\uff39\u306e\u8cfc\u5165\u6570\u91cf\u306f100\u53f0\u3092\u8d85\u3048\u306a\u3044\u3067\u3042\u308d\u3046\u3068\u5224\u65ad\u3057\u305f\u3002\uff21\u793e\u306f\u6a5f\u68b0\u88c5\u7f6e\uff39\u53ca\u3073\uff22\u793e\u306e\u8cfc\u5165\u5b9f\u7e3e\u306b\u95a2\u3059\u308b\u5341\u5206\u306a\u7d4c\u9a13\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u8cfc\u5165\u984d\u306e\u5408\u8a08\u304c\u5224\u660e\u3059\u308b\u6642\u307e\u3067\u306b\uff11\u53f0\u5f53\u305f\u308a100\u5343\u5186\u3067\u8a08\u7b97\u3057\u3001\u8a08\u4e0a\u3057\u305f\u53ce\u76ca\u306e\u8457\u3057\u3044\u6e1b\u984d\u304c\u767a\u751f\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\uff22\u793e\u306f\u3001X1\u5e74\uff14\u670830\u65e5\u306b\u6a5f\u68b0\u88c5\u7f6e\uff39\u306e\u8cfc\u5165\u4ee3\u91d1900\u5343\u5186\u3092\u652f\u6255\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000X1\u5e74\uff15\u6708\u306b\u3001\uff22\u793e\u306f\u4ed6\u306e\u4f01\u696d\u3092\u8cb7\u53ce\u3057\u3001\u898f\u6a21\u304c\u62e1\u5927\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u6a5f\u68b0\u88c5\u7f6e\uff39\u306e\u9700\u8981\u304c\u9ad8\u307e\u3063\u305f\u3002\uff21\u793e\u306f\u3001X1\u5e74\uff16\u670830\u65e5\u306b\u7d42\u4e86\u3059\u308b\u7b2c\uff12\u56db\u534a\u671f\u306b\u304a\u3044\u3066\u3001\u8ffd\u52a0\u7684\u306b\u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\u3092\uff22\u793e\u306b\u8ca9\u58f2\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u4e0a\u8a18\u2464\u306e\u6a5f\u68b0\u88c5\u7f6e\uff39\u306e\u8ca9\u58f2\u306b\u95a2\u3057\u3066\u3001\uff21\u793e\u304c\u5951\u7d04\u306b\u304a\u3051\u308b\u53d6\u5f15\u958b\u59cb\u65e5\u306b\uff22\u793e\u306b\u5bfe\u3057\u3066\u8fd4\u91d1\u304c\u4e0d\u8981\u306a100\u5343\u5186\u306e\u652f\u6255\u3092\u884c\u3046\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u306e100\u5343\u5186\u306e\u652f\u6255\u306f\u3001\u5927\u898f\u6a21\u306a\u6a5f\u68b0\u88c5\u7f6e\u306e\u5165\u308c\u66ff\u3048\u306b\u4f34\u3044\u3001\uff22\u793e\u304c\u5de5\u5834\u306e\u64cd\u696d\u3092\u505c\u6b62\u3059\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u88dc\u511f\u3067\u3042\u308b\u3002\uff22\u793e\u3078\u306e\u652f\u6255\u306f\u3001\uff21\u793e\u304c\uff22\u793e\u304b\u3089\u53d7\u9818\u3059\u308b\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u4ea4\u63db\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\uff21\u793e\u306f\u5224\u65ad\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff21\u793e\u306f\u3001\u3053\u306e100\u5343\u5186\u306e\u652f\u6255\u306f\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u6e1b\u984d\u3059\u308b\u3082\u306e\u3068\u5224\u65ad\u3057\u305f\u3002\u306a\u304a\u3001\u5f53\u8a72100\u5343\u5186\u306f\u58f2\u639b\u91d1\u3068\u76f8\u6bba\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2466\u3000\uff21\u793e\u306f\u3001\u65b0\u305f\u306a\u4e8b\u5b9f\u3092\u8003\u616e\u3057\u3066\u3001\uff22\u793e\u306e\u6a5f\u68b0\u88c5\u7f6e\uff39\u306e\u8cfc\u5165\u6570\u91cf\u306fX1\u5e7412\u670831\u65e5\u307e\u3067\u306b100\u53f0\u3092\u8d85\u3048\u308b\u3067\u3042\u308d\u3046\u3068\u898b\u7a4d\u308a\u3001\uff11\u53f0\u5f53\u305f\u308a\u306e\u4fa1\u683c\u309290\u5343\u5186\u306b\u9061\u53ca\u7684\u306b\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2467\u3000\uff22\u793e\u306f\u6a5f\u68b0\u88c5\u7f6e\uff39\u306e\u5f15\u6e21\u3057\u304b\u3089\uff12\u5e74\u5f8c\u306eX3\u5e74\uff16\u670830\u65e5\u306b\u5bfe\u4fa17,000\u5343\u5186\u3092\u652f\u6255\u3046\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u5951\u7d04\u4e0a\u3001\u5229\u5b50\u3092\u4ed8\u3059\u3053\u3068\u3068\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u4fe1\u7528\u4f9b\u4e0e\u306b\u3064\u3044\u3066\u306e\u91cd\u8981\u306a\u4fbf\u76ca\u304c\u9867\u5ba2\u306b\u63d0\u4f9b\u3055\u308c\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u3002\u5bfe\u4fa1\u306e\u8abf\u6574\u3068\u3057\u3066\u7528\u3044\u308b\u91d1\u5229\u306f\u5e74\u5229\uff11\uff05\u3068\u3059\u308b\u3002\u306a\u304a\u3001\uff21\u793e\u306f\u3053\u306e\u5229\u606f\u76f8\u5f53\u306e140\u5343\u5186\u3092\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2468\u3000\uff22\u793e\u306f\u3001X3\u5e74\uff16\u670830\u65e5\u306b\u6a5f\u68b0\u88c5\u7f6e\uff39\u306e\u8cfc\u5165\u4ee3\u91d17,000\u5343\u5186\u3092\u652f\u6255\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2469\u3000\u6d88\u8cbb\u7a0e\u7b49\u306f\u8003\u616e\u3057\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; margin-top: 20px;\"><strong>\u3010\u672c\u4e8b\u4f8b\u306e\u30bf\u30a4\u30e0\u30c6\u30fc\u30d6\u30eb\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-6-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-209227\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-6-3.png\" alt=\"X1\u5e74\uff13\u670831\u65e5 \u6a5f\u68b0\u88c5\u7f6e\uff3910\u53f0\u8ca9\u58f2 X1\u5e74\uff14\u670830\u65e5 \u6a5f\u68b0\u88c5\u7f6e\uff3910\u53f0\u306e\u4ee3\u91d1\u652f\u6255 X1\u5e74\uff16\u670830\u65e5 \u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\u8ca9\u58f2 X3\u5e74\uff16\u670830\u65e5 \u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\u306e\u4ee3\u91d1\u652f\u6255 \u2462\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1 \uff21\u793e\u306f\uff22\u793e\u304b\u3089\u3001\u6a5f\u68b0\u88c5\u7f6e\uff3a10\u53f0\u3092\u4e0b\u53d6\u308a \u2460\u5909\u52d5\u5bfe\u4fa1 \uff21\u793e\u306f\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u89e3\u6d88\u3055\u308c\u305f\u3068\u5224\u65ad \u2463\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1 \uff21\u793e\u304b\u3089\uff22\u793e\u3078\u88dc\u511f\u91d1 100\u5343\u5186\u306e\u652f\u6255 \u2461\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20 \u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u6642\u70b9\u3068\u9867\u5ba2\u304c\u652f\u6255\u3092\u884c\u3046\u6642\u70b9\u306e\u9593\u304c\uff11\u5e74\u4ee5\u8d85\u3067\u3042\u308b\u305f\u3081\u3001\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u306e\u5f71\u97ff\u3092\u8abf\u6574\" width=\"550\" height=\"287\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-6-3.png 2007w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-6-3-300x156.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-6-3-1024x535.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><span style=\"font-size: 15px;\">\uff08\u5358\u4f4d\uff1a\u5343\u5186\uff09<\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6X1\u5e74\uff13\u670831\u65e5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\uff22\u793e\u3078\u306e\u6a5f\u68b0\u88c5\u7f6e\uff3910\u53f0\u306e\u8ca9\u58f2\u6642\u3015<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-208013 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-1.png\" alt=\"\" width=\"550\" height=\"49\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-1.png 1221w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-1-300x26.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-1-1024x91.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 0px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\uff08\uff20100\uff0d10\uff09\u00d710\u53f0\uff1d900<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 0px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\uff2012\u00d710\u53f0\uff1d120<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000900<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff0b120<span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\uff1d1,020<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6X1\u5e74\uff14\u670830\u65e5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\uff22\u793e\u306e\u4ee3\u91d1\uff08\u6a5f\u68b0\u88c5\u7f6e\uff3910\u53f0\uff09\u652f\u6255\u6642\u3015<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-208016 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-2.png\" alt=\"\" width=\"547\" height=\"36\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-2.png 1215w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-2-300x20.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-2-1024x68.png 1024w\" sizes=\"(max-width: 547px) 100vw, 547px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6X1\u5e74\uff16\u670830\u65e5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\uff22\u793e\u3078\u306e\u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\u306e\u8ca9\u58f2\u6642\u3015<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-208018 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-3.png\" alt=\"\" width=\"545\" height=\"34\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-3.png 1213w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-3-300x18.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-3-1024x63.png 1024w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><strong>\u3000<\/strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\uff2090\u00d780\u53f0\uff0d\uff08\uff20100\uff0d\uff2090\uff09\u00d710\u53f0\uff1d7,100<br \/>\n<strong>\u3000\u3000<\/strong><span style=\"color: #006400;\">\u2461<\/span>\u30007,100\uff08<span style=\"color: #006400;\">\u2460<\/span>\uff09\uff0d100\uff1d7,000<br \/>\n<strong>\u3000\u3000<\/strong><span style=\"color: #006400;\">\u2462<\/span>\u30007,000\uff08<span style=\"color: #006400;\">\u2461<\/span>\uff09\u00d7\uff11\uff05\u00d7\uff12\u5e74\u5206\uff1d140<br \/>\n<strong>\u3000\u3000<\/strong><span style=\"color: #006400;\">\u2463<\/span>\u30007,000\uff08<span style=\"color: #006400;\">\u2461<\/span>\uff09\uff0d140\uff08<span style=\"color: #006400;\">\u2462<\/span>\uff09\uff1d6,860\u3000<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6X1\u5e74\uff19\u670830\u65e5\uff5eX3\u5e74\uff16\u670830\u65e5\u306e\u5404\u56db\u534a\u671f\u6c7a\u7b97\u6642<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\uff22\u793e\u306e\u4ee3\u91d1\uff08\u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\uff09\u306b\u4fc2\u308b\u53d7\u53d6\u5229\u606f\u306e\u8a8d\u8b58\u3001\u8a08\uff18\u56de<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3015<\/span><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-208020 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-4.png\" alt=\"\" width=\"545\" height=\"31\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-4.png 1213w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-4-300x17.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-4-1024x58.png 1024w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 0px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u30007,000\u00d7\uff11\uff05\u00d7\uff13\u30f6\u6708\/12\u30f6\u6708\uff1d17.5<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u4e0a\u8a18\u306e\u4ed5\u8a33<span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3092X1\u5e74\uff19\u6708\u672b\u300112\u6708\u672b\u3001X2\u5e74\uff13\u6708\u672b\u3001\uff16\u6708\u672b\u3001\uff19\u6708\u672b\u300112\u6708\u672b\u3001X3\u5e74\uff13\u6708\u672b\u3001\uff16\u6708\u672b\u306e\u5404\u56db\u534a\u671f\u6c7a\u7b97\u6642\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6X3\u5e74\uff16\u670830\u65e5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\uff22\u793e\u306e\u4ee3\u91d1\uff08\u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\uff09\u652f\u6255\u6642\u3015<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-208168\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-5-1.png\" alt=\"\" width=\"535\" height=\"25\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-5-1.png 1190w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-5-1-300x13.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-5-1-1024x47.png 1024w\" sizes=\"(max-width: 535px) 100vw, 535px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 0px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u30006,860<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\uff0b17.5<span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u00d7\uff18\u56de\uff1d7,000<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u51e6\u7406\u3068\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306e\u30a4\u30e1\u30fc\u30b8 <\/strong><\/h4>\n<p>\u53d6\u5f15\u4fa1\u683c\u306f\u3001\u300c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u984d\u3092\u9664\u304f\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u7b49\u306f\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u984d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u53d6\u5f15\u4fa1\u683c\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e<span style=\"color: #000080;\"><strong>\u2460<\/strong><\/span>\u304b\u3089<span style=\"color: #000080;\"><strong>\u2463<\/strong><\/span>\u306e\u3059\u3079\u3066\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u307e\u3059\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:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2460<\/strong><\/span>\u3000\u5909\u52d5\u5bfe\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2461<\/strong><\/span>\u3000\u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2462<\/strong><\/span>\u3000\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\"><strong>\u2463<\/strong><\/span>\u3000\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px; margin-top: 20px;\"><strong>\u3010\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-208281\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-7-2.png\" alt=\"\u5951\u7d04\u91d1\u984d\u7dcf\u984d \u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u91d1\u984d\u3000\uff08\u6d88\u8cbb\u7a0e\u7b49\uff09\u3000\u2461 \u5951\u7d04\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\uff08\u5f8c\u6255\u3044\u306e\u5834\u5408\uff08\u203b\uff11\uff09\uff09\u3000\u2463 \u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u3000\u2460 \u5909\u52d5\u5bfe\u4fa1\uff08\u5272\u5f15\u3059\u308b\u5834\u5408\uff08\u203b\uff12\uff09\uff09\u3000\u2462 \u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u3000\uff08\u6642\u4fa1\u306e\u5951\u7d04\u66f8\u7b49\u306e\u5b9a\u3081\u3068\u306e\u5dee\u984d\uff08\u203b\uff13\uff09\uff09\u3000\u300c\u53d6\u5f15\u4fa1\u683c\u300d\" width=\"520\" height=\"492\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-7-2.png 1115w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-7-2-300x283.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/basic-ac160-7-2-1024x968.png 1024w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 0px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5f8c\u6255\u3044\u306e\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6e1b\u984d\u3057\u3066\u3044\u307e\u3059\u3002\u524d\u6255\u3044\u306e\u5834\u5408\u306f\u3001\u300c\u53d6\u5f15\u4fa1\u683c\u300d\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 0px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5272\u5f15\u3059\u308b\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u6e1b\u984d\u3057\u3066\u3044\u307e\u3059\u3002\u5272\u5897\u306e\u5834\u5408\u306f\u3001\u300c\u53d6\u5f15\u4fa1\u683c\u300d\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u306e\u6642\u4fa1\u304c\u5951\u7d04\u66f8\u7b49\u306e\u5b9a\u3081\u3088\u308a\u3082\u9ad8\u3044\u3068\u4eee\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e8b\u4f8b\u3078\u306e\u3042\u3066\u306f\u3081 <\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff11\uff09\u3000X1\u5e74\uff13\u670831\u65e5\uff08\uff22\u793e\u3078\u306e\u6a5f\u68b0\u88c5\u7f6e\uff3910\u53f0\u306e\u8ca9\u58f2\u6642\uff09<\/h4>\n<p>\uff21\u793e\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u4e8b\u5f8c\u7684\u306b\u89e3\u6d88\u3055\u308c\u308b\u6642\u70b9\uff08\u3059\u306a\u308f\u3061\u3001\u8cfc\u5165\u306e\u5408\u8a08\u984d\u304c\u5224\u660e\u3059\u308b\u6642\uff09\u307e\u3067\u306b\u8a08\u4e0a\u3055\u308c\u305f\u53ce\u76ca\uff08\u3059\u306a\u308f\u3061\u3001\uff11\u53f0\u5f53\u305f\u308a100\u5343\u5186\uff09\u306e\u8457\u3057\u3044\u6e1b\u984d\u304c\u767a\u751f\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u5224\u65ad\u3057\u305f\u305f\u3081\u3001\u58f2\u4e0a\uff08\u53d6\u5f15\u4fa1\u683c\uff09\u306f\uff11\u53f0\u5f53\u305f\u308a100\u5343\u5186\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u306e\u6642\u70b9\u3067\u306f\u300c\u2460\u5909\u52d5\u5bfe\u4fa1\u300d\u306f\u8003\u616e\u3055\u308c\u3066\u3044\u307e\u305b\u3093\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=10\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c50\u9805\uff5e54\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5bfe\u4fa1\u306e\u4e00\u90e8\u304c\u6a5f\u68b0\u88c5\u7f6e\u306e\u4e0b\u53d6\u308a\uff08\u300c\u2462\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u300d\uff09\u3067\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u8a72\u5bfe\u4fa1\u3092\u6642\u4fa1\uff08\u4e2d\u53e4\u5e02\u5834\u306e\u4fa1\u683c\uff09\u306b\u3088\u308a\u7b97\u5b9a\u3057\u3066\u3044\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=11\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c59\u9805\uff5e62\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff12\uff09\u3000X1\u5e74\uff14\u670830\u65e5\uff08\uff22\u793e\u306e\u4ee3\u91d1\uff08\u6a5f\u68b0\u88c5\u7f6e\uff3910\u53f0\uff09\u652f\u6255\u6642\uff09<\/h4>\n<p>X1\u5e74\uff13\u670831\u65e5\u306b\u8a08\u4e0a\u3057\u305f\u58f2\u4e0a\u9ad8\uff08\u53d6\u5f15\u4fa1\u683c\uff091,020\u5343\u5186\u304b\u3089\u3001\u4e0b\u53d6\u308a\u3057\u305f\u6a5f\u68b0\u88c5\u7f6e\u306e\u6642\u4fa1\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d900\u5343\u5186\u304c\u652f\u6255\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff13\uff09\u3000X1\u5e74\uff16\u670830\u65e5\uff08\uff22\u793e\u3078\u306e\u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\u3001\u8ca9\u58f2\u6642\uff09<\/h4>\n<p>\uff21\u793e\u306f\u3001\u65b0\u305f\u306a\u4e8b\u5b9f\u3092\u8003\u616e\u3057\u3066\u3001\uff22\u793e\u306e\u8cfc\u5165\u6570\u91cf\u306f X1\u5e7412\u670831\u65e5\u307e\u3067\u306b100\u53f0\u3092\u8d85\u3048\u308b\u3067\u3042\u308d\u3046\u3068\u898b\u7a4d\u308a\u3001\uff11\u53f0\u5f53\u305f\u308a\u306e\u4fa1\u683c\u309290\u5343\u5186\u306b\u9061\u53ca\u7684\u306b\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u5224\u65ad\u3057\u305f\u305f\u3081\u3001\u6a5f\u68b0\u88c5\u7f6e\uff39\u306e\u8ca9\u58f2\u5358\u4fa1\u309290\u5343\u5186\u3067\u8a08\u7b97\u3057\u307e\u3059\uff08\u3053\u306e\u6642\u70b9\u3067\u300c\u2460\u5909\u52d5\u5bfe\u4fa1\u300d\u3092\u8003\u616e\u3057\u3066\u3044\u307e\u3059\uff09\u3002\u3053\u306e\u5358\u4fa190\u5343\u5186\u306f\u3001X1\u5e74\uff13\u670831\u65e5\u306b\uff11\u53f0\u5f53\u305f\u308a100\u5343\u5186\u3067\u58f2\u5374\u3057\u305f\u6a5f\u68b0\u88c5\u7f6e\uff3910\u53f0\u306e\u53d6\u5f15\u984d\u306e\u7b97\u5b9a\u306b\u3082\u53cd\u6620\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u898b\u7a4d\u308a\u306e\u5909\u66f4\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u5f71\u97ff\u306fX1\u5e74\uff16\u670830\u65e5\u306e\u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\u306e\u53d6\u5f15\u4fa1\u683c\u306b\u53cd\u6620\u3055\u305b\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=11\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c55\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\uff21\u793e\u304c\uff22\u793e\u306b\u652f\u6255\u3063\u305f100\u5343\u5186\u306f\u3001\uff21\u793e\u304c\uff22\u793e\u304b\u3089\u53d7\u9818\u3059\u308b\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u4ea4\u63db\u306b\u3088\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u300c\u2463 \u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u300d\u3068\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e 100\u5343\u5186\u306e\u652f\u6255\u306f\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u6e1b\u984d\u3055\u308c\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=12\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c63\u9805\uff5e64\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u9867\u5ba2\u3068\u306e\u300c\u2461\u5951\u7d04\u306b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u300d\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u306e\u984d\u306b\u542b\u307e\u308c\u308b\u91d1\u5229\u76f8\u5f53\u5206\u306e\u5f71\u97ff\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff21\u793e\u306f\u5229\u606f\u76f8\u5f53\u306e140\u5343\u5186\u3092\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180330_02.pdf#page=11\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b2c56\u9805\uff5e58\u9805<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff14\uff09\u3000X3\u5e74\uff16\u670830\u65e5\uff08\uff22\u793e\u306e\u4ee3\u91d1\uff08\u6a5f\u68b0\u88c5\u7f6e\uff3980\u53f0\uff09\u652f\u6255\u6642\uff09<\/h4>\n<p>X1\u5e74\uff16\u670830\u65e5\u306b\u8a08\u4e0a\u3057\u305f\u58f2\u4e0a\u9ad8\uff08\u53d6\u5f15\u4fa1\u683c\uff096,860\u5343\u5186\u3068\u53d7\u53d6\u5229\u606f\u76f8\u5f53\u984d140\u5343\u5186\u306e\u5408\u8a08\u984d7,000\u5343\u5186\u304c\u652f\u6255\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #008281;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011\u3000<\/strong>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<ul>\n<li><a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2018\/2018-0330.html\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868\uff08\u5e73\u621030\u5e74\uff13\u670830\u65e5\uff09<\/a><\/li>\n<\/ul>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>Question<br \/>\n\u65b0\u3057\u3044\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6d41\u308c\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u3046\u3061\u3001\u30b9\u30c6\u30c3\u30d7\uff13\u306e\u300c\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u300d\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":16148,"featured_media":196895,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,256,167,182,290,232],"tags":[549,375],"backnumber":[2058],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 13:21:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/207981"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=207981"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/207981\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media\/196895"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=207981"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=207981"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=207981"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=207981"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=207981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}