{"id":217272,"date":"2021-01-14T10:13:54","date_gmt":"2021-01-14T01:13:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=217272"},"modified":"2021-01-13T11:12:42","modified_gmt":"2021-01-13T02:12:42","slug":"accounting-article-100","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-100\/","title":{"rendered":"\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u4e0d\u6b63\u30fb\u865a\u507d\u8868\u793a\u30fb\u91cd\u8981\u306a\u8aa4\u308a\u300d\uff0d\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7528\u8a9e\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #0c98b7;\"><strong>\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30b3\u30c8\u30d0<span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #cd853f;\">\u63a2\u6c42<\/span><\/strong><\/h3>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-201296\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1.png\" alt=\"\" width=\"40\" height=\"56\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1.png 801w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1-209x300.png 209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/kotoba1-1-716x1024.png 716w\" sizes=\"(max-width: 40px) 100vw, 40px\" \/><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u4e0d\u6b63\u30fb\u865a\u507d\u8868\u793a\u30fb\u91cd\u8981\u306a\u8aa4\u308a\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center; margin-bottom: 3px;\"><strong>\uff0d\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7528\u8a9e\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u306f\u3058\u3081\u306b<\/strong><\/span><\/h4>\n<p>\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u300d\u7b49\u306e\u78ba\u5b9a\u304c\u91d1\u878d\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u308b\uff5e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u610f\u898b\u306e\u6839\u62e0\u306e\u8a18\u8f09\u30fb\u76e3\u67fb\u4eba\u306e\u5b88\u79d8\u7fa9\u52d9\u7b49\u304c\u898b\u76f4\u3055\u308c\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-83\/\" target=\"_blank\">\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d\uff082019\u5e74\uff19\u6708\uff13\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u3067\u306f\u3001\u8fd1\u6642\u3001\u6211\u304c\u56fd\u3067\u306f\u3001\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u6848\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u6539\u3081\u3066\u76e3\u67fb\u306e\u4fe1\u983c\u6027\u304c\u554f\u308f\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3042\u308b\u3068\u3057\u3001\u300c\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u6848\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u306b\u3082\u3001\u300c\u4f1a\u8a08\u4e0d\u7965\u4e8b\u300d\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u300c\u4e0d\u9069\u5207\u4f1a\u8a08\u300d\u306a\u3069\u3001\u4f1a\u8a08\u30fb\u76e3\u67fb\u306b\u4fc2\u308b\u6cd5\u4ee4\u3084\u57fa\u6e96\u306b\u306f\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u9023\u3059\u308b\u69d8\u3005\u306a\u8a00\u8449\u304c\u898b\u3089\u308c\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u7b49\u3092\u516c\u8868\uff5e\u76e3\u67fb\u5831\u544a\u66f8\u306b\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306e\u533a\u5206\u3092\u65b0\u8a2d\u3057\u3001\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u3082\u5b9a\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-114\/\" target=\"_blank\">2020\u5e7411\u6708\uff16\u65e5\u306b\u6539\u8a02\u3055\u308c\u305f\u300c\u76e3\u67fb\u57fa\u6e96\u300d<\/a>\u3067\u306f\u3001\u300c\u865a\u507d\u8868\u793a\u300d\u306e\u307b\u304b\u306b\u3001\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u3053\u308c\u3089\u306e\u7528\u8a9e\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u4f1a\u8a08\u30fb\u76e3\u67fb\u306e\u7528\u8a9e<\/strong><\/span><\/h4>\n<p>\u4f1a\u8a08\u30fb\u76e3\u67fb\u3067\u306f\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u9023\u3059\u308b\u7528\u8a9e\u3068\u3057\u3066\u6b21\u306e\u3082\u306e\u304c\u3042\u308a\u3001\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u306a\u3069\u306b\u304a\u3044\u3066\u3001\u69d8\u3005\u306a\u7528\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u300c\u865a\u507d\u8a18\u8f09\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\uff09<\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\uff08<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u865a\u507d\u8a18\u8f09\u7b49<\/span>\u306e\u3042\u308b\u66f8\u985e\u306e\u63d0\u51fa\u8005\u306e\u8ce0\u511f\u8cac\u4efb\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c21\u6761\u306e\uff12\u3000\u7b2c25\u6761\u7b2c\uff11\u9805\u5404\u53f7\uff08\u7b2c\uff15\u53f7\u53ca\u3073\u7b2c\uff19\u53f7\u3092\u9664\u304f\u3002\uff09\u306b\u63b2\u3052\u308b\u66f8\u985e\uff08\u4ee5\u4e0b\u3053\u306e\u6761\u306b\u304a\u3044\u3066\u300c\u66f8\u985e\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u3046\u3061\u306b\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u91cd\u8981\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u865a\u507d\u306e\u8a18\u8f09\u304c\u3042\u308a\u3001\u53c8\u306f\u8a18\u8f09\u3059\u3079\u304d\u91cd\u8981\u306a\u4e8b\u9805\u82e5\u3057\u304f\u306f\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u306a\u3044\u305f\u3081\u306b\u5fc5\u8981\u306a\u91cd\u8981\u306a\u4e8b\u5b9f\u306e\u8a18\u8f09\u304c\u6b20\u3051\u3066\u3044\u308b\u3068\u304d<\/span>\u306f\u3001\u5f53\u8a72\u66f8\u985e\u306e\u63d0\u51fa\u8005\u306f\u3001\u5f53\u8a72\u66f8\u985e\u304c\u540c\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u516c\u8846\u306e\u7e26\u89a7\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u9593\u306b\u5f53\u8a72\u66f8\u985e\uff08\u540c\u9805\u7b2c12\u53f7\u306b\u63b2\u3052\u308b\u66f8\u985e\u3092\u9664\u304f\u3002\uff09\u306e\u63d0\u51fa\u8005\u53c8\u306f\u5f53\u8a72\u66f8\u985e\uff08\u540c\u53f7\u306b\u63b2\u3052\u308b\u66f8\u985e\u306b\u9650\u308b\u3002\uff09\u306e\u63d0\u51fa\u8005\u3092\u89aa\u4f1a\u793e\u7b49\uff08\u7b2c24\u6761\u306e\uff17\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u89aa\u4f1a\u793e\u7b49\u3092\u3044\u3046\u3002\uff09\u3068\u3059\u308b\u8005\u304c\u767a\u884c\u8005\u3067\u3042\u308b\u6709\u4fa1\u8a3c\u5238\u3092\u52df\u96c6\u82e5\u3057\u304f\u306f\u58f2\u51fa\u3057\u306b\u3088\u3089\u306a\u3044\u3067\u53d6\u5f97\u3057\u305f\u8005\u53c8\u306f\u51e6\u5206\u3057\u305f\u8005\u306b\u5bfe\u3057\u3001\u7b2c19\u6761\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306e\u4f8b\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u984d\u3092\u8d85\u3048\u306a\u3044\u9650\u5ea6\u306b\u304a\u3044\u3066\u3001\u8a18\u8f09\u304c\u865a\u507d\u3067\u3042\u308a\u3001\u53c8\u306f\u6b20\u3051\u3066\u3044\u308b\u3053\u3068\uff08\u4ee5\u4e0b\u3053\u306e\u6761\u306b\u304a\u3044\u3066<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u300c\u865a\u507d\u8a18\u8f09\u7b49\u300d<\/span>\u3068\u3044\u3046\u3002\uff09\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5bb3\u3092\u8ce0\u511f\u3059\u308b\u8cac\u3081\u306b\u4efb\u305a\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u6709\u4fa1\u8a3c\u5238\u3092\u53d6\u5f97\u3057\u305f\u8005\u53c8\u306f\u51e6\u5206\u3057\u305f\u8005\u304c\u305d\u306e\u53d6\u5f97\u53c8\u306f\u51e6\u5206\u306e\u969b\u865a\u507d\u8a18\u8f09\u7b49\u3092\u77e5\u3063\u3066\u3044\u305f\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u300c\u8aa4\u8b2c\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff09\uff09<\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u7528\u8a9e\u306e\u5b9a\u7fa9<br \/>\n\uff14\uff0e\uff08\u7565\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff18\uff09 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u300c\u8aa4\u8b2c\u300d<\/span>\u3068\u306f\u3001\u539f\u56e0\u3068\u306a\u308b\u884c\u70ba\u304c<span style=\"border-bottom: solid 1px #B22222;\">\u610f\u56f3\u7684\u3067\u3042\u308b\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a<\/span>\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u306b\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u3092\u4f7f\u7528\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u3001\u53c8\u306f\u3053\u308c\u3092\u8aa4\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u3001\u6b21\u306e\u3088\u3046\u306a\u8aa4\u308a\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000\u8ca1\u52d9\u8af8\u8868\u306e\u57fa\u790e\u3068\u306a\u308b\u30c7\u30fc\u30bf\u306e\u53ce\u96c6\u53c8\u306f\u51e6\u7406\u4e0a\u306e\u8aa4\u308a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2461\u3000\u4e8b\u5b9f\u306e\u898b\u843d\u3068\u3057\u3084\u8aa4\u89e3\u304b\u3089\u751f\u3058\u308b\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u8aa4\u308a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2462\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u9069\u7528\u306e\u8aa4\u308a\u53c8\u306f\u8868\u793a\u65b9\u6cd5\u306e\u8aa4\u308a<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u300c\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\uff08\u865a\u507d\u306e\u8868\u793a\uff09\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u300c\u76e3\u67fb\u57fa\u6e96\u300d\uff082020\u5e7411\u6708\uff16\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\uff09<\/span><\/h4>\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: 3px;\">\u7b2c\u4e00\u3000\u76e3\u67fb\u306e\u76ee\u7684<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\uff11\u3000\u8ca1\u52d9\u8af8\u8868\u306e\u76e3\u67fb\u306e\u76ee\u7684\u306f\u3001\u7d4c\u55b6\u8005\u306e\u4f5c\u6210\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u304c\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f01\u696d\u4f1a\u8a08\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3001\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u3092\u5168\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3044\u3066\u9069\u6b63\u306b\u8868\u793a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u4eba\u304c\u81ea\u3089\u5165\u624b\u3057\u305f\u76e3\u67fb\u8a3c\u62e0\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3057\u305f\u7d50\u679c\u3092\u610f\u898b\u3068\u3057\u3066\u8868\u660e\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u304c\u9069\u6b63\u3067\u3042\u308b\u65e8\u306e\u76e3\u67fb\u4eba\u306e\u610f\u898b\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u3001\u5168\u4f53\u3068\u3057\u3066<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a<\/span>\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u3092\u5f97\u305f\u3068\u306e\u76e3\u67fb\u4eba\u306e\u5224\u65ad\u3092\u542b\u3093\u3067\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\u4e8c\u3000\u4e00\u822c\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\uff14\u3000\u76e3\u67fb\u4eba\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u5229\u7528\u8005\u306b\u5bfe\u3059\u308b\u4e0d\u6b63\u306a\u5831\u544a\u3042\u308b\u3044\u306f\u8cc7\u7523\u306e\u6d41\u7528\u306e\u96a0\u853d\u3092\u76ee\u7684\u3068\u3057\u305f<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a<\/span>\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u542b\u307e\u308c\u308b\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u307e\u305f\u3001\u9055\u6cd5\u884c\u70ba\u304c\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u306b\u3082\u7559\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\u4e09\u3000\u5b9f\u65bd\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u4e00\u3000\u57fa\u672c\u539f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u76e3\u67fb\u4eba\u306f\u3001\u76e3\u67fb\u30ea\u30b9\u30af\u3092\u5408\u7406\u7684\u306b\u4f4e\u3044\u6c34\u6e96\u306b\u6291\u3048\u308b\u305f\u3081\u306b\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u865a\u507d\u8868\u793a<\/span>\u306e\u30ea\u30b9\u30af\u3092\u8a55\u4fa1\u3057\u3001\u767a\u898b\u30ea\u30b9\u30af\u306e\u6c34\u6e96\u3092\u6c7a\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u76e3\u67fb\u4e0a\u306e\u91cd\u8981\u6027\u3092\u52d8\u6848\u3057\u3066\u76e3\u67fb\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u3053\u308c\u306b\u57fa\u3065\u304d\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u4e8c\u3000\u76e3\u67fb\u8a08\u753b\u306e\u7b56\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u76e3\u67fb\u4eba\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u306b\u95a2\u9023\u3057\u305f<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u865a\u507d\u8868\u793a<\/span>\u306e\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u56fa\u6709\u30ea\u30b9\u30af\u53ca\u3073\u7d71\u5236\u30ea\u30b9\u30af\u3092\u5206\u3051\u3066\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u56fa\u6709\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a<\/span>\u304c\u3082\u305f\u3089\u3055\u308c\u308b\u8981\u56e0\u3092\u52d8\u6848\u3057\u3001\u865a\u507d\u306e\u8868\u793a\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u3068\u5f53\u8a72\u865a\u507d\u306e\u8868\u793a\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u5f71\u97ff\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u307e\u305f\u3001\u76e3\u67fb\u4eba\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u306b\u95a2\u9023\u3057\u3066\u66ab\u5b9a\u7684\u306b\u8a55\u4fa1\u3057\u305f<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u865a\u507d\u8868\u793a<\/span>\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u3001\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u624b\u7d9a\u53ca\u3073\u767a\u898b\u30ea\u30b9\u30af\u306e\u6c34\u6e96\u306b\u5fdc\u3058\u305f\u5b9f\u8a3c\u624b\u7d9a\u306b\u4fc2\u308b\u76e3\u67fb\u8a08\u753b\u3092\u7b56\u5b9a\u3057\u3001\u5b9f\u65bd\u3059\u3079\u304d\u76e3\u67fb\u624b\u7d9a\u3001\u5b9f\u65bd\u306e\u6642\u671f\u53ca\u3073\u7bc4\u56f2\u3092\u6c7a\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u300c\u76e3\u67fb\u57fa\u6e96\u300d\uff082020\u5e7411\u6708\uff16\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\uff09<\/span><\/h4>\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: 3px;\">\u7b2c\u56db\u3000\u5831\u544a\u57fa\u6e96<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u516b\u3000\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u76e3\u67fb\u4eba\u306f\u3001\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u901a\u8aad\u3057\u3001\u5f53\u8a72\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u3068\u8ca1\u52d9\u8af8\u8868\u53c8\u306f\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u5f97\u305f\u77e5\u8b58\u3068\u306e\u9593\u306b\u91cd\u8981\u306a\u76f8\u9055\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u307e\u305f\u3001\u76e3\u67fb\u4eba\u306f\u3001\u901a\u8aad\u53ca\u3073\u691c\u8a0e\u306b\u5f53\u305f\u3063\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u3084\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u5f97\u305f\u77e5\u8b58\u306b\u95a2\u9023\u3057\u306a\u3044\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u91cd\u8981\u306a\u8aa4\u308a<\/span>\u306e\u5146\u5019\u306b\u6ce8\u610f\u3092\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u300c\u4e0d\u9069\u5207\u306a\u4e8b\u4f8b\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u53ca\u3073\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u30ea\u30b9\u30af\u5bfe\u5fdc\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\uff082013\u5e74\uff13\u670826\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\uff09<\/span><\/h4>\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: 3px;\">\u4e00\u3000\u7d4c\u7def<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\uff11\u3000\u5be9\u8b70\u306e\u80cc\u666f<\/p>\n<p>\u8fd1\u6642\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306e\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u3092\u3081\u3050\u308a\u3001\u4e0d\u6b63\u306b\u3088\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u865a\u507d\u8a18\u8f09\u7b49\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e0d\u9069\u5207\u306a\u4e8b\u4f8b<\/span>\u304c\u76f8\u6b21\u3044\u3067\u304a\u308a\u3001\u3053\u3046\u3057\u305f\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u306f\u3001\u7d50\u679c\u3068\u3057\u3066\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u67fb\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u3066\u304a\u3089\u305a\u3001\u3088\u308a\u5b9f\u52b9\u7684\u306a\u76e3\u67fb\u624b\u7d9a\u3092\u6c42\u3081\u308b\u6307\u6458\u304c\u3042\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u95a2\u3057\u3066\u306f\u3001\u76e3\u67fb\u57fa\u6e96\u3092\u3081\u3050\u308b\u56fd\u969b\u7684\u306a\u52d5\u5411\u3092\u898b\u3066\u3082\u3001\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a\u306e\u539f\u56e0\u3068\u306a\u308b\u4e0d\u6b63\uff08\u4ee5\u4e0b\u5358\u306b<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u300c\u4e0d\u6b63\u300d<\/span>\u3068\u3044\u3046\u3002\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u57fa\u6e96\u306e\u898b\u76f4\u3057\u304c\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u307e\u305f\u3001\u5404\u56fd\u306b\u304a\u3044\u3066\u3001\u8077\u696d\u7684\u5c02\u9580\u5bb6\u3068\u3057\u3066\u306e\u61d0\u7591\u5fc3\uff08\u4ee5\u4e0b\u300c\u8077\u696d\u7684\u61d0\u7591\u5fc3\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u91cd\u8981\u6027\u304c\u518d\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u300c\u865a\u507d\u8868\u793a\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u7dcf\u62ec\u7684\u306a\u76ee\u7684\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8200\uff09\u3001\u300c\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u8b58\u5225\u3057\u305f\u865a\u507d\u8868\u793a\u306e\u8a55\u4fa1\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8450\uff09\uff09<\/span><\/h4>\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: 3px;\">12\uff0e\u672c\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u7528\u8a9e\u306e\u5b9a\u7fa9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff16\uff09 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u300c\u865a\u507d\u8868\u793a\u300d<\/span>\uff0d\u5831\u544a\u3055\u308c\u308b\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u306e\u91d1\u984d\u3001\u5206\u985e\u3001\u8868\u793a\u53c8\u306f\u6ce8\u8a18\u4e8b\u9805\u3068\u3001\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u6e96\u62e0\u3057\u305f\u5834\u5408\u306b\u8981\u6c42\u3055\u308c\u308b\u8ca1\u52d9\u8af8\u8868\u9805\u76ee\u306e\u91d1\u984d\u3001\u5206\u985e\u3001\u8868\u793a\u53c8\u306f\u6ce8\u8a18\u4e8b\u9805\u3068\u306e\u9593\u306e\u5dee\u7570\u3092\u3044\u3046\u3002<br \/>\n<strong>\u3000<\/strong>\u865a\u507d\u8868\u793a\u306f\u3001\u8aa4\u8b2c\u53c8\u306f\u4e0d\u6b63\u304b\u3089\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u76e3\u67fb\u4eba\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3044\u3066\u9069\u6b63\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u3057\u3066\u610f\u898b\u8868\u660e\u3059\u308b\u5834\u5408\u3001\u865a\u507d\u8868\u793a\u306b\u306f\u3001\u76e3\u67fb\u4eba\u306e\u5224\u65ad\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u304c\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3044\u3066\u9069\u6b63\u306b\u8868\u793a\u3055\u308c\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u3001\u91d1\u984d\u3001\u5206\u985e\u3001\u8868\u793a\u53c8\u306f\u6ce8\u8a18\u4e8b\u9805\u306e\u4fee\u6b63\u3082\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff0810\uff09 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u300c\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u300d<\/span>\uff0d\u76e3\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u304c\u5b58\u5728\u3059\u308b\u30ea\u30b9\u30af\u3092\u3044\u3044\u3001\u8aa4\u8b2c\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u3068\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u300c\u865a\u507d\u8868\u793a\u3001\u4e0d\u6b63\u3001\u8aa4\u8b2c\u3001\u7c89\u98fe\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u300c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u4e0d\u6b63\u300d\uff08\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a\u66f8240\uff09\uff09<\/span><\/h4>\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: 3px;\">\uff12\uff0e\u8ca1\u52d9\u8af8\u8868\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u865a\u507d\u8868\u793a<\/span>\u306f\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e0d\u6b63<\/span>\u53c8\u306f<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8aa4\u8b2c<\/span>\u304b\u3089\u751f\u305a\u308b\u3002\u4e0d\u6b63\u3068\u8aa4\u8b2c\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u865a\u507d\u8868\u793a\u306e\u539f\u56e0\u3068\u306a\u308b\u884c\u70ba\u304c\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u610f\u56f3\u7684\u3067\u3042\u308b\u304b\u5426\u304b\u306b\u3088\u308a\u533a\u5225\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\uff0e<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e0d\u6b63<\/span>\u306f\u69d8\u3005\u306a\u610f\u5473\u3092\u3082\u3064\u5e83\u7bc4\u56f2\u306a\u6982\u5ff5\u3067\u3042\u308b\u304c\u3001\u672c\u5831\u544a\u66f8\u3067\u306f\u3001\u76e3\u67fb\u4eba\u304c\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3044\u3066\u5bfe\u8c61\u3068\u3059\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u306e\u539f\u56e0\u3068\u306a\u308b\u4e0d\u6b63\u306b\u3064\u3044\u3066\u53d6\u308a\u6271\u3046\u3002<br \/>\n<strong>\u3000<\/strong>\u4e0d\u6b63\u306b\u306f\u3001\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\uff08<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3044\u308f\u3086\u308b\u7c89\u98fe<\/span>\uff09\u3068\u8cc7\u7523\u306e\u6d41\u7528\u304c\u3042\u308b\u3002\u76e3\u67fb\u4eba\u306f\u3001\u4e0d\u6b63\u306e\u767a\u751f\u304c\u7591\u308f\u308c\u308b\u5834\u5408\u3084\u3001\u307e\u308c\u306b\u4e0d\u6b63\u306e\u767a\u751f\u3092\u8b58\u5225\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u4e0d\u6b63\u306e\u767a\u751f\u306b\u95a2\u3059\u308b\u6cd5\u7684\u5224\u65ad\u306f\u884c\u308f\u306a\u3044\u3002\uff08\uff21\uff11\u9805\u304b\u3089\uff21\uff15\u9805\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">10\uff0e\u672c\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u7528\u8a9e\u306e\u5b9a\u7fa9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\">\uff08\uff11\uff09 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u300c\u4e0d\u6b63\u300d<\/span>\uff0d\u4e0d\u5f53\u53c8\u306f\u9055\u6cd5\u306a\u5229\u76ca\u3092\u5f97\u308b\u305f\u3081\u306b\u4ed6\u8005\u3092\u6b3a\u304f\u884c\u70ba\u3092\u4f34\u3046\u3001\u7d4c\u55b6\u8005\u3001\u53d6\u7de0\u5f79\u3001\u76e3\u67fb\u5f79\u7b49\u3001\u5f93\u696d\u54e1\u53c8\u306f\u7b2c\u4e09\u8005\u306b\u3088\u308b\u610f\u56f3\u7684\u306a\u884c\u70ba\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\">\u3008\u53c2\u8003\u3009<\/span><br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20200717fcg.html\" target=\"_blank\">\u4e0a\u5834\u4f1a\u793e\u7b49\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0d\u6b63\u306e\u52d5\u5411\uff082020\u5e74\u7248\uff09<\/a>\u300d\uff08\u7d4c\u55b6\u7814\u7a76\u8abf\u67fb\u4f1a\u7814\u7a76\u8cc7\u6599\u7b2c\uff17\u53f7\uff09\u3067\u306f\u3001\u53c2\u8003\u3068\u3057\u3066\u3001\u300c\u4f1a\u8a08\u4e0d\u6b63\u306e\u5b9a\u7fa9\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd5c5c;\">\u25b7<\/span>\u300c\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u300c\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306e\u76e3\u67fb\u4eba\u306e\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c25\u53f7\uff09\uff09<\/span><\/h4>\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: 10px;\"><strong>\u2161\u3000\u672c\u7814\u7a76\u5831\u544a\u306e\u8981\u7d04<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\uff11\uff0e\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u5b9a\u7fa9<\/p>\n<p>\u672c\u7814\u7a76\u5831\u544a\u3067\u306f\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406<\/span>\u306e\u5b9a\u7fa9\u3092\u300c\u610f\u56f3\u7684\u3067\u3042\u308b\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u6642\u306b\u5165\u624b\u53ef\u80fd\u306a\u60c5\u5831\u3092\u4f7f\u7528\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u3001\u53c8\u306f\u3053\u308c\u3092\u8aa4\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u8aa4\u308a\u300d\uff08\u904e\u5e74\u5ea6\u9061\u53ca\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff14\u9805\u306b\u304a\u3051\u308b\u300c\u8aa4\u8b2c\u300d\u3068\u540c\u7fa9\uff09\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #333399;\">\u25b7<\/span>\u300c\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u300c\u8a02\u6b63\u5831\u544a\u66f8\u306b\u542b\u307e\u308c\u308b\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\u300d\uff08\u76e3\u67fb\u30fb\u4fdd\u8a3c\u5b9f\u52d9\u59d4\u54e1\u4f1a\u7814\u7a76\u5831\u544a\u7b2c28\u53f7\uff09\uff09<\/span><\/h4>\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: 10px;\"><strong>\u2161\u3000\u672c\u7814\u7a76\u5831\u544a\u3067\u53d6\u308a\u4e0a\u3052\u308b\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u8a02\u6b63\u7406\u7531<\/strong><\/p>\n<p>\u672c\u7814\u7a76\u5831\u544a\u3067\u306f\u3001\u8a02\u6b63\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u8a02\u6b63\u7406\u7531\u304c\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u767a\u899a\u306b\u8d77\u56e0\u3059\u308b\u3082\u306e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406<\/span>\u3068\u306f\u3001\u4e0d\u6b63\u53c8\u306f\u8aa4\u8b2c\u304b\u3089\u751f\u3058\u308b\u865a\u507d\u8868\u793a\u3092\u3044\u3046\u3002\u4e0d\u6b63\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u865a\u507d\u8868\u793a\u306e\u539f\u56e0\u304c\u610f\u56f3\u7684\u3067\u3042\u308b\u5834\u5408\u3092\u3044\u3044\u3001\u8aa4\u8b2c\u3068\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u865a\u507d\u8868\u793a\u306e\u539f\u56e0\u304c\u610f\u56f3\u7684\u3067\u306a\u3044\u5834\u5408\u3092\u3044\u3046\uff08\u76e3\u57fa\u5831240\u7b2c\uff12\u9805\u53c2\u7167\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u300c\u865a\u507d\u8868\u793a\u300d\u3068\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d<\/strong><\/span><\/h4>\n<p>2020\u5e7411\u6708\uff16\u65e5\u306e\u6539\u8a02\u300c\u76e3\u67fb\u57fa\u6e96\u300d\u3067\u306f\u3001\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u306e\u7528\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6539\u8a02\u300c\u76e3\u67fb\u57fa\u6e96\u300d\u3067\u306f\u3001\u76e3\u67fb\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3092\u542b\u3080\u958b\u793a\u66f8\u985e\u306e\u3046\u3061\u5f53\u8a72\u8ca1\u52d9\u8af8\u8868\u3068\u76e3\u67fb\u5831\u544a\u66f8\u3068\u3092\u9664\u3044\u305f\u90e8\u5206\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u3068\u3044\u3044\u3001\u76e3\u67fb\u4eba\u306f\u3001\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u3092\u901a\u8aad\u3057\u3001\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u3068\u8ca1\u52d9\u8af8\u8868\u53c8\u306f\u76e3\u67fb\u4eba\u304c\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u5f97\u305f\u77e5\u8b58\u3068\u306e\u9593\u306b\u91cd\u8981\u306a\u76f8\u9055\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u76e3\u67fb\u4eba\u304c\u3001\u91cd\u8981\u306a\u76f8\u9055\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u3084\u3001\u8ca1\u52d9\u8af8\u8868\u3084\u76e3\u67fb\u306e\u904e\u7a0b\u3067\u5f97\u305f\u77e5\u8b58\u306b\u95a2\u9023\u3057\u306a\u3044\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306b\u3064\u3044\u3066\u306e\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u7d4c\u55b6\u8005\u3084\u76e3\u67fb\u5f79\u7b49\u3068\u5354\u8b70\u3092\u884c\u3046\u306a\u3069\u3001\u8ffd\u52a0\u306e\u624b\u7d9a\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306b\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u8ffd\u52a0\u306e\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u3066\u3082\u5f53\u8a72\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u304c\u89e3\u6d88\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u76e3\u67fb\u5831\u544a\u66f8\u306b\u305d\u306e\u65e8\u53ca\u3073\u305d\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\u306e\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u865a\u507d\u8868\u793a\u300d\u3068\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u306e\u533a\u5225\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306e\u969b\u306e\u516c\u958b\u8349\u6848\u306b\u5bfe\u3057\u3066\u3001\u6b21\u306e\u30b3\u30e1\u30f3\u30c8\u304c\u5bc4\u305b\u3089\u308c\u3001\u91d1\u878d\u5e81\u306e\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r2\/sonota\/20201111\/03.pdf#page=4\" target=\"_blank\">\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9<\/a>\u300dNo.\uff19\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong><span style=\"color: #cd5c5c;\">\u3008\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3009<\/span><\/strong><\/p>\n<p>\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\u6307\u3059\u306e\u304b\u3002\u76e3\u67fb\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u3079\u304d\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001ISA720 \u306eParagraph 15\uff08\uff08\u7565\uff09\uff09\u3092\u5ff5\u982d\u306b\u304a\u3044\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u3001\u300cmisstatement\u300d\u306b\u8a72\u5f53\u3059\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u300c\u865a\u507d\u8a18\u8f09\u300d\u3068\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3059\u3067\u306b\u76e3\u67fb\u57fa\u6e96\u59d4\u54e1\u4f1a\u5831\u544a720\u306b\u304a\u3044\u3066\u300c\u865a\u507d\u8a18\u8f09\u300d\uff08\u91cd\u8981\u306a\u865a\u507d\u8a18\u8f09\uff09\u3068\u3044\u3046\u8868\u73fe\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u3042\u3048\u3066\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u3068\u3059\u308b\u7406\u7531\u306f\u4f55\u304b\u3002<\/p>\n<p>\u524d\u6587\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8da3\u65e8\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u8a18\u8ff0\u3092\u8ffd\u52a0\u3059\u308b\u3053\u3068\u691c\u8a0e\u3055\u308c\u305f\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p><strong><span style=\"color: #4682b4;\">\u3008\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9\u3009<\/span><\/strong><\/p>\n<p>\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u3068\u306f\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u304c\u4e0d\u6b63\u78ba\u3067\u3042\u308a\u3001\u5229\u7528\u8005\u306b\u9069\u5207\u306b\u7406\u89e3\u3055\u308c\u305a\u8aa4\u89e3\u3092\u62db\u304f\u3088\u3046\u306a\u91cd\u8981\u306a\u8aa4\u308a\u3092\u3044\u3044\u307e\u3059\uff08\u3053\u308c\u306b\u306f\u60c5\u5831\u304c\u6b20\u3051\u3066\u3044\u308b\u5834\u5408\u3082\u542b\u307e\u308c\u307e\u3059\uff09\u3002<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u300c\u865a\u507d\u8a18\u8f09\u300d<\/span>\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001\u4e3b\u306b\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306b\u304a\u3044\u3066\u7528\u3044\u3089\u308c\u308b\u3082\u306e\u3067\u3059\u304c\u3001\u76e3\u67fb\u57fa\u6e96\u306f\u3001\u4f1a\u793e\u6cd5\u306f\u3058\u3081\u4ed6\u306e\u6cd5\u898f\u306e\u4e0b\u3067\u306e\u76e3\u67fb\u306b\u3082\u5bfe\u5fdc\u3059\u308b\u3079\u304f\u3001\u5e73\u621014\u5e74\u306e\u6539\u8a02\u4ee5\u6765\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u300c\u865a\u507d\u8868\u793a\u300d<\/span>\u3068\u3044\u3046\u7528\u8a9e\u3092\u7528\u3044\u3066\u3044\u307e\u3059\u3002\u300c\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u3068\u533a\u5225\u3059\u308b\u305f\u3081\u3001\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u3068\u3044\u3046\u7528\u8a9e\u3092\u7528\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u500b\u4eba\u7684\u898b\u89e3\u3067\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8aad\u3080\u305f\u3081\u306e\u3009\u30b3\u30c8\u30d0\u306e\u63a2\u6c42\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\uff082019\u5e74\uff19\u6708\uff13\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u3067\u306f\u3001\u8fd1\u6642\u3001\u6211\u304c\u56fd\u3067\u306f\u3001\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u6848\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u6539\u3081\u3066\u76e3\u67fb\u306e\u4fe1\u983c\u6027\u304c\u554f\u308f\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3042\u308b\u3068\u3057\u3001\u300c\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u6848\u300d\u3068\u3044\u3046\u8a00\u8449\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u307b\u304b\u306b\u3082\u3001\u300c\u4f1a\u8a08\u4e0d\u7965\u4e8b\u300d\u300c\u7c89\u98fe\u6c7a\u7b97\u300d\u300c\u4e0d\u9069\u5207\u4f1a\u8a08\u300d\u306a\u3069\u3001\u4f1a\u8a08\u30fb\u76e3\u67fb\u306b\u4fc2\u308b\u6cd5\u4ee4\u3084\u57fa\u6e96\u306b\u306f\u3001\u69d8\u3005\u306a\u8a00\u8449\u304c\u898b\u3089\u308c\u308b\u3002<br \/>\n\u3055\u3089\u306b2020\u5e7411\u6708\uff16\u65e5\u306b\u6539\u8a02\u3055\u308c\u305f\u300c\u76e3\u67fb\u57fa\u6e96\u300d\u3067\u306f\u3001\u300c\u865a\u507d\u8868\u793a\u300d\u306e\u307b\u304b\u306b\u3001\u300c\u91cd\u8981\u306a\u8aa4\u308a\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[114,362,316,128,356,503],"backnumber":[2078],"series":[788],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 19:31:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/217272"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=217272"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/217272\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=217272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=217272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=217272"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=217272"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=217272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}