{"id":222764,"date":"2021-03-04T10:14:07","date_gmt":"2021-03-04T01:14:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=222764"},"modified":"2021-03-03T21:48:16","modified_gmt":"2021-03-03T12:48:16","slug":"accounting-article-102","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-102\/","title":{"rendered":"\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u3000\u3010\u7b2c12\u56de\u3011\u300c\u4ed6\u4eba\u4e8b\u3067\u306f\u3044\u3051\u306a\u3044\u8abf\u67fb\u306e\u5fc3\u5f97\u300d\uff5e\u8cc7\u6599\u6e96\u5099\u7de8\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015<\/span><\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5bfe\u8c61\u4f01\u696d<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u898b\u65b9<\/span>\u30fb<span style=\"color: #333399;\">\u898b\u3089\u308c\u65b9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ed6\u4eba\u4e8b\u3067\u306f\u3044\u3051\u306a\u3044\u8abf\u67fb\u306e\u5fc3\u5f97\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8cc7\u6599\u6e96\u5099\u7de8\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eca\u56de\u306e\u5bfe\u8c61\u8005\u5225\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #808080; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> <span style=\"color: #b22222;\"><strong>\u8cb7\u3044\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff2d\uff06\uff21\u306e\u8abf\u67fb\u3092\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8cb7\u3044\u624b\u306e\u5fc3\u5f97\u3092\u77e5\u308b\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; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #333399;\"><strong>\u58f2\u308a\u624b\u4f01\u696d<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff2d\uff06\uff21\u306e\u8abf\u67fb\u3067\u306f\u3069\u3053\u3092\u898b\u3089\u308c\u3066\u3044\u308b\u306e\u304b\u30dd\u30a4\u30f3\u30c8\u3092\u77e5\u308b\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; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #006400;\"><strong>\u652f\u63f4\u6a5f\u95a2\uff08\u7b2c\u4e09\u8005\uff09<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span>\u652f\u63f4\u6a5f\u95a2\u304c\u8abf\u67fb\u3067\u679c\u305f\u3059\u5f79\u5272\u3068\u30dd\u30a4\u30f3\u30c8\u3092\u77e5\u308a\u3001\uff2d\uff06\uff21\u306e\u52a9\u8a00\u3084\u652f\u63f4\u306b\u6d3b\u304b\u3059\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; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #cd853f;\"><strong>\u305d\u306e\u4ed6\u306e\u5bfe\u8c61\u8005<\/strong><\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u21d2<\/span>\uff2d\uff06\uff21\u8abf\u67fb\u306e\u8996\u70b9\u3092\u901a\u3058\u3066\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u3064\u304b\u3080\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8abf\u67fb\u306f\u58f2\u308a\u624b\u306e\u5b9f\u614b\u3092\u77e5\u308b\u5927\u4e8b\u306a\u30b9\u30c6\u30c3\u30d7<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u904e\u7a0b\u3067\u58f2\u308a\u624b\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u308b\u8abf\u67fb\u306f\u3001\uff2d\uff06\uff21\u5f53\u4e8b\u8005\u306b\u3068\u3063\u3066\u5927\u4e8b\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308a\u3001\u58f2\u308a\u624b\u306e\u5b9f\u614b\u3092\u77e5\u308b\u4e0a\u3067\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\uff2d\uff06\uff21\u306e\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u3001\u3053\u306e\u8abf\u67fb\u306f\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08\u30c7\u30e5\u30fc\u30fb\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\uff09\u3068\u3044\u3046\u624b\u6cd5\u304c\u53d6\u3089\u308c\u307e\u3059\u3002\u30c7\u30e5\u30fc\u30c7\u30ea\u3084\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u306e\u982d\u6587\u5b57\u3092\u53d6\u3063\u3066\u300c\uff24\uff24\u300d\u3068\u547c\u3070\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff2d\uff06\uff21\u306e\u8cb7\u3044\u624b\u5019\u88dc\u8005\u304c\u58f2\u308a\u624b\u4f01\u696d\u306e\u682a\u5f0f\u3084\u4e8b\u696d\u53d6\u5f97\u306e\u662f\u975e\u3092\u5224\u65ad\u3067\u304d\u308b\u6750\u6599\u3001\uff2d\uff06\uff21\u5f8c\u306b\u60f3\u5b9a\u3055\u308c\u308b\u58f2\u308a\u624b\u306b\u7279\u6709\u306e\u30ea\u30b9\u30af\u8981\u56e0\u3001\u53d6\u5f97\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306e\u524d\u63d0\u306a\u3069\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u306e\u304c\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u4e3b\u306a\u76ee\u7684\u3067\u3001\u58f2\u308a\u624b\u306e\u72b6\u6cc1\u3084\u5b9f\u614b\u628a\u63e1\u3092\u901a\u3058\u3066\u8cb7\u3044\u624b\u306e\u5224\u65ad\u306b\u5f79\u7acb\u3064\u60c5\u5831\u63d0\u4f9b\u304c\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3069\u306e\u8996\u70b9\u3067\u58f2\u308a\u624b\u3092\u898b\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u305f\u3068\u3048\u3070\u3001\u7d4c\u55b6\uff08\u30d3\u30b8\u30cd\u30b9\uff09\u3001\u8ca1\u52d9\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u74b0\u5883\u3001\uff29\uff34\uff08\u30b7\u30b9\u30c6\u30e0\uff09\u3068\u3044\u3063\u305f\u62ec\u308a\u3092\u3057\u305f\u4e0a\u3067\u3001\u58f2\u308a\u624b\u306e\u898f\u6a21\u3084\u696d\u7a2e\u7279\u6027\u306b\u5fdc\u3058\u3066\u3059\u3079\u3066\u306e\u8abf\u67fb\u304c\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u4e00\u65b9\u3067\u3001\u3044\u305a\u308c\u304b\u5358\u72ec\u53c8\u306f\u8907\u6570\u3067\u306e\u5b9f\u65bd\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3001\u306a\u304b\u3067\u3082\u8ca1\u52d9\u306e\u8996\u70b9\u304c\u91cd\u8996\u3055\u308c\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u884c\u3046\u306a\u304b\u3067\u3001\u8cb7\u3044\u624b\u306e\u5224\u65ad\u306b\u5fc5\u8981\u3068\u4e88\u60f3\u3055\u308c\u308b\u7bc4\u56f2\u3084\u4e88\u7b97\uff08\u5831\u916c\uff09\u306e\u7bc4\u56f2\u3067\u3001\u7d4c\u55b6\uff08\u30d3\u30b8\u30cd\u30b9\uff09\u3092\u306f\u3058\u3081\u5404\u8996\u70b9\u306b\u3064\u3044\u3066\u591a\u5c11\u306e\u691c\u8a0e\u3092\u52a0\u3048\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u672c\u7a3f\u3067\u3082\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u524d\u63d0\u306b\u8a71\u3092\u9032\u3081\u307e\u3059\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-222830\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-1.png\" alt=\"\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9(\uff24\uff24)\u3000\u30d3\u30b8\u30cd\u30b9\u3000\uff24\uff24\u3000\u8ca1\u52d9\uff24\uff24\u3000\u6cd5\u52d9\uff24\uff24\u3000\u7a0e\u52d9\uff24\uff24\u3000\u74b0\u5883\uff24\uff24\u3000\uff29\uff34\uff24\uff24\u3000\u4e2d\u5c0f\u4f01\u696dM&amp;A\u306e\u591a\u304f\u306e\u5834\u5408\u3000\u8ca1\u52d9\uff24\uff24\u3092\u884c\u3046\u4e2d\u3067\u3001\u8cb7\u3044\u624b\u306e\u5224\u65ad\u306b\u5fc5\u8981\u3068\u60f3\u5b9a\u3055\u308c\u308b\u3001\u30d3\u30b8\u30cd\u30b9\u3001\u6cd5\u52d9\u3001\u7a0e\u52d9\u3001\u74b0\u5883\u3001\uff29\uff34\u306a\u3069\u306e\u8996\u70b9\u3092\u52a0\u5473\u3059\u308b\u3002\" width=\"2203\" height=\"1279\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-1.png 2203w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-1-300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-1-1024x594.png 1024w\" sizes=\"(max-width: 2203px) 100vw, 2203px\" \/><\/a><\/p>\n<p>\u672c\u7a3f\u3067\u306f\u8a73\u3057\u3044\u8aac\u660e\u306f\u7701\u304d\u307e\u3059\u304c\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3092\u5b9f\u65bd\u3059\u308b\u306e\u306f\u3001\u901a\u5e38\u3001\u8cb7\u3044\u624b\u5074\u306b\u3064\u3044\u3066\u3044\u308b\u652f\u63f4\u6a5f\u95a2\u3067\u3059\u3002\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3067\u3059\u3068\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u3044\u308b\u4e8b\u52d9\u6240\uff08\u500b\u4eba\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u76e3\u67fb\u6cd5\u4eba\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306a\u3069\uff09\u304c\u62c5\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-222965\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-2-1.png\" alt=\"\u8cb7\u3044\u624b M&amp;A\u5f53\u4e8b\u8005 \u58f2\u308a\u624b \u8abf\u67fb\u306e\u4f9d\u983c\u3068\u5831\u544a \u652f\u63f4\u6a5f\u95a2 \u516c\u8a8d\u4f1a\u8a08\u58eb \u8abf\u67fb\u306e\u5b9f\u65bd\" width=\"1681\" height=\"981\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-2-1.png 1681w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-2-1-300x175.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-2-1-1024x597.png 1024w\" sizes=\"(max-width: 1681px) 100vw, 1681px\" \/><\/a><\/p>\n<p>\u305d\u308c\u306a\u3089\u3070\u5b89\u5fc3\u3060\u3001\u8cb7\u3044\u624b\u304b\u3089\u3059\u308c\u3070\u58f2\u308a\u624b\u306e\u8abf\u67fb\u306f\u5c02\u9580\u5bb6\u306b\u4efb\u305b\u3066\u3044\u308b\u304b\u3089\u3001\u8cb7\u3044\u624b\u306f\u8abf\u67fb\u7d50\u679c\u3092\u305f\u3060\u5f85\u3066\u3070\u3088\u3044\u3001\u3068\u8003\u3048\u308b\u8cb7\u3044\u624b\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u306f\u5b9f\u52d9\u4e0a\u6848\u5916\u591a\u3044\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u5371\u967a\u3067\u3059\u3002\uff2d\uff06\uff21\u306f\u8cb7\u3044\u624b\u306e\u305f\u3081\u306b\u3042\u308a\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306f\u8cb7\u3044\u624b\u306e\u5224\u65ad\u306e\u305f\u3081\u306b\u3042\u308a\u307e\u3059\u3002\u3067\u3059\u304b\u3089\u3001\u6e96\u5099\u6bb5\u968e\u304b\u3089\u8cb7\u3044\u624b\u3068\u3057\u3066\u3001\u8abf\u67fb\u3092\u901a\u3058\u3066\u4f55\u306e\u60c5\u5831\u3092\u5f97\u305f\u3044\u306e\u304b\u3001\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u3069\u306e\u3088\u3046\u306b\u6d3b\u7528\u3059\u308b\u304b\u306a\u3069\u3001\u4e3b\u4f53\u7684\u306b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd\u6a5f\u95a2\u3068\u30b3\u30f3\u30bf\u30af\u30c8\u3092\u53d6\u3063\u3066\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u7406\u89e3\u3092\u6df1\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u58f2\u308a\u624b\u306e\u8abf\u67fb\u6bb5\u968e\u306b\u304a\u3051\u308b\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u305f\u3081\u306e\u5fc3\u5f97\u3001\u3053\u306e\u3046\u3061\u58f2\u308a\u624b\u306e\u8cc7\u6599\u6e96\u5099\u6bb5\u968e\u306b\u304a\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u4e2d\u5fc3\u306b\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f9d\u983c\u8cc7\u6599\u306e\u6e96\u5099\u306b\u898b\u3048\u308b\u58f2\u308a\u624b\u306e\u72b6\u6cc1<\/strong><\/h4>\n<p>\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4e8b\u524d\u306b\u58f2\u308a\u624b\u306b\u5bfe\u3057\u3066\u8abf\u67fb\u3084\u72b6\u6cc1\u306e\u805e\u304d\u53d6\u308a\u306b\u5fc5\u8981\u306a\u8cc7\u6599\u3092\u4f9d\u983c\u3059\u308b\u306e\u304c\u5e38\u3067\u3059\u3002\u8cc7\u6599\u4f9d\u983c\u3059\u308b\u306e\u306f\u8abf\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u6a5f\u95a2\u3067\u3059\u304c\u3001\u8cb7\u3044\u624b\u3068\u3057\u3066\u3053\u306e\u6a5f\u4f1a\u306b\u4f9d\u983c\u8cc7\u6599\u304b\u3089\u58f2\u308a\u624b\u306e\u4f55\u3092\u8aad\u307f\u53d6\u308b\u306e\u304b\u3092\u77e5\u3063\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4e8b\u524d\u4f9d\u983c\u8cc7\u6599\u306e\u4f8b\u793a\u3068\u8cc7\u6599\u304b\u3089\u8aad\u307f\u53d6\u308c\u308b\u58f2\u308a\u624b\u60c5\u5831\u306e\u4f8b\u300b<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #006400; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u25c6\u5b9a\u6b3e<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u4e8b\u696d\u76ee\u7684<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u8a31\u8a8d\u53ef\u6709\u7121\u306e\u5224\u65ad\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6a5f\u95a2\u8a2d\u8a08<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u76e3\u67fb\u5f79\u3001\u76e3\u67fb\u5f79\u4f1a\u3001\u53d6\u7de0\u5f79\u4f1a\u306a\u3069\u8a2d\u7f6e\u5fc5\u8981\u6a5f\u95a2\u3092\u63a2\u308a\u307e\u3059\u3002\u5f79\u54e1\u6570\u3001\u4efb\u671f\u3082\u628a\u63e1\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u682a\u5f0f\u306e\u8b72\u6e21\u5236\u9650\u306e\u6709\u7121<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u4f1a\u793e\u6cd5\u4e0a\u306e\u3044\u308f\u3086\u308b\u516c\u958b\u4f1a\u793e\u304b\u5426\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u682a\u5238\u767a\u884c\u4f1a\u793e\u304b\u3069\u3046\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u682a\u5238\u767a\u884c\u4f1a\u793e\u306e\u5834\u5408\u3001\u682a\u5238\u7d1b\u5931\u4e8b\u4f8b\u304c\u3088\u304f\u307f\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6c7a\u7b97\u671f\uff08\u4e8b\u696d\u5e74\u5ea6\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u306a\u305c\u305d\u306e\u6c7a\u7b97\u671f\u306b\u306a\u3063\u305f\u304b\u3092\u8abf\u67fb\u6642\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 72px; text-indent: -36px; margin-bottom: 15px; margin-top: 5px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3061\u306a\u307f\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u6c7a\u7b97\u671f\u306e\u6c7a\u5b9a\u3067\u610f\u5916\u306b\u591a\u3044\u306e\u304c\u3001\u9867\u554f\u306e\u8981\u8acb\uff08\uff13\u6708\u308412\u6708\u6c7a\u7b97\u671f\u306e\u9867\u554f\u5148\u304c\u96c6\u4e2d\u3059\u308b\u3068\u9867\u554f\u5074\u306e\u696d\u52d9\u304c\u4e00\u6642\u671f\u306b\u96c6\u4e2d\u3059\u308b\u305f\u3081\u56de\u907f\u3057\u305f\u3044\uff09\u306b\u3088\u308b\u3082\u306e\u3067\u3001\u58f2\u308a\u624b\u304c\u7279\u306b\u610f\u8b58\u305b\u305a\u306b\u5f93\u3063\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u6c7a\u7b97\u671f\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u5927\u4e8b\u306a\u3082\u306e\u3067\u3001\u4f01\u696d\u306e\u7f6e\u304b\u308c\u3066\u3044\u308b\u7d4c\u55b6\u74b0\u5883\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u308b\u3082\u306e\u3067\u3059\u304b\u3089\u3001\u3053\u306e\u3088\u3046\u306a\u6c7a\u3081\u65b9\u3084\u4f01\u696d\u91cd\u8996\u3067\u306f\u306a\u3044\u9867\u554f\u306e\u59ff\u52e2\u306f\u3042\u307e\u308a\u304a\u3059\u3059\u3081\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u5c65\u6b74\u4e8b\u9805\u5168\u90e8\u8a3c\u660e\u66f8<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u8cc7\u672c\u91d1\u3001\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\u7570\u52d5\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u5f79\u54e1\u306e\u7570\u52d5\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u7570\u52d5\u306e\u80cc\u666f<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u4f1a\u793e\u6848\u5185<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u7406\u5ff5<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u4e8b\u696d\u306e\u7279\u8272<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u7d4c\u55b6\u8005\u306e\u7d4c\u55b6\u306b\u5bfe\u3059\u308b\u8003\u3048\u65b9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u4e3b\u8981\u62e0\u70b9<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u898f\u7a0b\u4e00\u89a7<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u793e\u5185\u898f\u7a0b\u3092\u4e00\u89a7\u5316\u3067\u304d\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u66f4\u65b0\u72b6\u6cc1\u3068\u983b\u5ea6<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u5404\u7a2e\u898f\u7a0b<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u898f\u7a0b\u306e\u6570<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u898f\u7a0b\u306e\u5145\u5b9f\u5ea6\uff08\u8cea\uff09\u30fb\u5145\u8db3\u5ea6<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u5236\u5ea6\u306e\u628a\u63e1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u9000\u8077\u91d1\u5236\u5ea6\u306a\u3069\u58f2\u308a\u624b\u306e\u5236\u5ea6\u306e\u6709\u7121\u3084\u9069\u7528\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u7d44\u7e54\u56f3<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u4e3b\u306a\u4e8b\u696d\u3068\u5404\u4e8b\u696d\u90e8\u9580\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u7d44\u7e54\u65b9\u91dd<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u5404\u90e8\u9580\u306e\u4eba\u6570\u30d0\u30e9\u30f3\u30b9<\/strong>\uff08\u4eba\u6570\u3084\u6240\u5c5e\u8005\u304c\u7d44\u7e54\u56f3\u306b\u63b2\u8f09\u3055\u308c\u308b\u5834\u5408\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: 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15px;\"><strong>\u25cf\u3000\u53d6\u5f97\u4fa1\u984d\u306e\u7b97\u5b9a\u6750\u6599<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\uff08\u53ef\u80fd\u306a\u3089\u3070\uff09\u7570\u52d5\u6642\u671f\u3084\u7d4c\u7def<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u5f93\u696d\u54e1\u540d\u7c3f\u3001\u7d66\u4e0e\u53f0\u5e33<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u4e16\u4ee3\u30d0\u30e9\u30f3\u30b9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u5f93\u696d\u54e1\u306e\u5b9a\u7740\u5ea6<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u7d66\u4e0e\u30fb\u8cde\u4e0e\u30fb\u6cd5\u5b9a\u798f\u5229\u306e\u8ca0\u62c5\u7a0b\u5ea6<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u30ad\u30fc\u30d1\u30fc\u30bd\u30f3\u306e\u5b58\u5728<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u5c5e\u4eba\u7684\u304b\u5426\u304b\u306e\u5224\u65ad<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u682a\u4e3b\u7dcf\u4f1a\u8b70\u4e8b\u9332<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u8b70\u4e8b\u9332\u306e\u4fdd\u7ba1\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u9069\u6cd5\u30fb\u9069\u5207\u306b\u958b\u50ac\u3055\u308c\u8a18\u9332\u304c\u6b8b\u3063\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6c7a\u8b70\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u6e96\u5099\u91d1\uff08\u7a4d\u7acb\u91d1\uff09\u3084\u914d\u5f53\u653f\u7b56\u30fb\u65b9\u91dd<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u53d6\u7de0\u5f79\u4f1a\u8b70\u4e8b\u9332<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u8b70\u4e8b\u9332\u306e\u4fdd\u7ba1\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u9069\u6642\u3001\u9069\u5207\u306b\u958b\u50ac\u3055\u308c\u8a18\u9332\u304c\u3042\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6bce\u56de\u306e\u8b70\u984c\u3068\u8b70\u4e8b\u5185\u5bb9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u304d\u3061\u3093\u3068\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u5f62\u9ab8\u5316\u3057\u3066\u3044\u306a\u3044\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u7a1f\u8b70\u66f8<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u7a1f\u8b70\u5236\u5ea6\u306e\u6709\u7121<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6c7a\u88c1\u304c\u7d44\u7e54\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3001\u793e\u9577\u3084\u7279\u5b9a\u6a29\u9650\u8005\u306b\u3088\u308a\u5c5e\u4eba\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u4f8b\u5916\u3084\u9038\u8131\u304c\u591a\u304f\u306a\u3044\u304b<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u6ce8\u6587\u66f8\u30fb\u5951\u7d04\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e\u306e\u675f<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u4f5c\u6210\u30fb\u5165\u624b\u72b6\u6cc1\uff08\u629c\u3051\u304c\u306a\u3044\u304b\uff09\u3068\u4fdd\u7ba1\u72b6\u614b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u5e33\u7c3f\u66f8\u985e\u3084\u5404\u66f8\u985e\u3068\u306e\u6574\u5408\u6027<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u66f4\u65b0\u304c\u5fc5\u8981\u306a\u5951\u7d04\u3092\u5931\u5ff5\u3057\u3066\u3044\u306a\u3044\u304b<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u6c7a\u7b97\u66f8\u985e<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u904e\u53bb\u304b\u3089\u306e\u63a8\u79fb\u3068\u7d4c\u55b6\u72b6\u6cc1\u306e\u628a\u63e1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u4e0d\u660e\u4e8b\u9805\u306e\u4e8b\u524d\u6d17\u3044\u51fa\u3057<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u5f79\u54e1\u3084\u682a\u4e3b\u306a\u3069\u306e\u7279\u5b9a\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u53d6\u5f15\u306e\u6709\u7121<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u53d6\u5f15\u4f9d\u5b58\u5148\u3084\u4e3b\u8981\u53d6\u5f15\u5148\u306e\u628a\u63e1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u9577\u671f\u6ede\u7559\u306e\u7591\u3044\u306e\u4e8b\u524d\u7406\u89e3<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6642\u4fa1\u8a55\u4fa1\u304c\u5fc5\u8981\u306a\u9805\u76ee\u306e\u7279\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u628a\u63e1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\"><strong>\u25cf\u3000\u30e1\u30a4\u30f3\u30d0\u30f3\u30af\u3084\u4e3b\u306a\u53d6\u5f15\u9280\u884c\u306e\u7406\u89e3<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u8a66\u7b97\u8868\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u65e5\u8a18\u5e33<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6708\u6b21\u6c7a\u7b97\u306b\u8981\u3059\u308b\u65e5\u6570<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u76f4\u524d\u306e\u6708\u6b21\u6c7a\u7b97\u66f8\u304c\u4f55\u30f6\u6708\u9045\u308c\u3067\u5165\u624b\u53ef\u80fd\u304b\u3067\u6c7a\u7b97\u30ec\u30d9\u30eb\u3084\u7cbe\u5ea6\u3092\u63a8\u3057\u306f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u81ea\u793e\u5185\u3067\u5b8c\u7d50\u3057\u3066\u3044\u308b\u304b\u3001\u9867\u554f\u3078\u306e\u4f9d\u983c\u3084\u4e38\u6295\u3052\u4f53\u5236\u306b\u306a\u3063\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u30c7\u30fc\u30bf\u51fa\u529b\u306e\u4ed5\u65b9\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u6c7a\u7b97\u5185\u5bb9\u3092\u628a\u63e1\u3067\u304d\u3066\u3044\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u6c7a\u7b97\u5185\u5bb9\u306b\u95a2\u3059\u308b\u8aac\u660e\u3084\u8cc7\u6599\u5165\u624b\u3092\u9867\u554f\u7d4c\u7531\u3067\u884c\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25c6\u6c7a\u7b97\u66f8\u306e\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306e\u4f9d\u983c\u8cc7\u6599<\/span> <\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6c7a\u7b97\u30d5\u30a1\u30a4\u30eb\u306e\u6709\u7121\u3068\u8cc7\u6599\u306e\u6574\u5099\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u6c7a\u7b97\u51e6\u7406\u306e\u7cbe\u5ea6<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u25cf\u3000\u793e\u5185\u7ba1\u7406\u4f53\u5236\u306e\u30ec\u30d9\u30eb\u611f<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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alt=\"\u793e\u5185\u306e\u624b\u7d9a\u306f\u3000\u30a2\u30ca\u30ed\u30b0\u4e2d\u5fc3\u304b\u3000\u81ea\u52d5\u5316\u3084\u30c7\u30b8\u30bf\u30eb\u5316\u304c\u9032\u3093\u3067\u3044\u308b\u304b\u3000\u66f8\u985e\u306e\u6574\u7406\u306f\u3000\u3044\u3044\u52a0\u6e1b\u304b\u3000\u6574\u7136\u3068\u3057\u3066\u3044\u308b\u304b\u3000\u6c7a\u7b97\u5185\u5bb9\u306e\u628a\u63e1\u306f\u3000\u4ed6\u4eba\u4efb\u305b\u304b\u3000\u81ea\u793e\u5185\u3067\u3067\u304d\u3066\u3044\u308b\u304b\u3000\u793e\u5185\u306e\u4f53\u5236\u306f\u5c5e\u4eba\u7684\u304b\u3000\u7d44\u7e54\u7684\u304b\u3000\u4e8b\u52d9\u51e6\u7406\u306f\u3000\u9045\u3044\u304b\u3000\u30b9\u30d4\u30fc\u30c7\u30a3\u30fc\u304b\u3000\u793e\u5185\u306e\u5bfe\u5fdc\u306f\u3000\u3044\u3044\u52a0\u6e1b\u304b\u3000\u4e01\u5be7\u3001\u89aa\u5207\u304b\" width=\"1196\" height=\"517\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-3-1.png 1196w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-3-1-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/tyusyokigyounoMA12-3-1-1024x442.png 1024w\" sizes=\"(max-width: 1196px) 100vw, 1196px\" \/><\/a><\/p>\n<p>\u3053\u3046\u3057\u3066\u307f\u308b\u3068\u3001\u8abf\u67fb\u306b\u5165\u308b\u524d\u306e\u6bb5\u968e\u304b\u3089\u3059\u3067\u306b\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u58f2\u308a\u624b\u4f01\u696d\u306e\u72b6\u6cc1\u3084\u4e8b\u52d9\u51e6\u7406\u306a\u3069\u306e\u30ec\u30d9\u30eb\u304c\u5206\u304b\u308a\u307e\u3059\u3002\u8cc7\u6599\u6e96\u5099\u3067\u306f\u3001\u4f01\u696d\u306e\u7d20\u306e\u90e8\u5206\u3084\u3001\u4f01\u696d\u306e\u59ff\u52e2\u304c\u51fa\u3084\u3059\u3044\u9762\u304c\u3042\u308a\u3001\u3044\u304b\u306b\u666e\u6bb5\u304b\u3089\u793e\u5185\u4f53\u5236\u3092\u6574\u5099\u3057\u3066\u304a\u304f\u306e\u304c\u5927\u4e8b\u304b\u3092\u601d\u3044\u77e5\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002\u305d\u306e\u610f\u5473\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3067\u306f\u3053\u3046\u3057\u305f\u904e\u7a0b\u3082\u8efd\u8996\u3057\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\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>\u300c\u3014\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u6210\u5426\u3092\u6c7a\u3081\u308b\u3015\u5bfe\u8c61\u4f01\u696d\u306e\u898b\u65b9\u30fb\u898b\u3089\u308c\u65b9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u904e\u7a0b\u3067\u58f2\u308a\u624b\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u308b\u8abf\u67fb\u306f\u3001\uff2d\uff06\uff21\u5f53\u4e8b\u8005\u306b\u3068\u3063\u3066\u5927\u4e8b\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308a\u3001\u58f2\u308a\u624b\u306e\u5b9f\u614b\u3092\u77e5\u308b\u4e0a\u3067\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<br \/>\n\uff2d\uff06\uff21\u306e\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u3001\u3053\u306e\u8abf\u67fb\u306f\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\uff08\u30c7\u30e5\u30fc\u30fb\u30c7\u30a3\u30ea\u30b8\u30a7\u30f3\u30b9\uff09\u3068\u3044\u3046\u624b\u6cd5\u304c\u53d6\u3089\u308c\u307e\u3059\u3002\u30c7\u30e5\u30fc\u30c7\u30ea\u3084\u3001\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u306e\u982d\u6587\u5b57\u3092\u53d6\u3063\u3066\uff24\uff24\u3068\u547c\u3070\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"author":16148,"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":[515,407,411,402],"backnumber":[2085],"series":[797],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 10:27:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/222764"}],"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=222764"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/222764\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=222764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=222764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=222764"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=222764"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=222764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}