{"id":224798,"date":"2021-03-18T10:14:26","date_gmt":"2021-03-18T01:14:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=224798"},"modified":"2021-03-24T15:20:31","modified_gmt":"2021-03-24T06:20:31","slug":"financial-accounting-article-75","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-75\/","title":{"rendered":"2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff13\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2166\u3000LIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2014\u5e74\uff17\u6708\u306e\u91d1\u878d\u5b89\u5b9a\u7406\u4e8b\u4f1a\uff08FSB\uff09\u306b\u3088\u308b\u63d0\u8a00\u306b\u57fa\u3065\u304d\u91d1\u5229\u6307\u6a19\u6539\u9769\u304c\u9032\u3081\u3089\u308c\u3001LIBOR\u306e\u505c\u6b62\u304c\u8b70\u8ad6\u3055\u308c\u30012021\u5e74\uff13\u6708\uff15\u65e5\u306bLIBOR\u904b\u55b6\u6a5f\u95a2\u3067\u3042\u308bICE Benchmark Administration\u3088\u308a\u3001\u4e00\u90e8\u3092\u9664\u304d\u3001LIBOR\u306b\u3064\u3044\u3066\u30012021\u5e7412\u6708\u3092\u3082\u3063\u3066\u516c\u8868\u3092\u505c\u6b62\u3059\u308b\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u305d\u3057\u3066\u3001LIBOR\u304c\u505c\u6b62\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u3092\u3069\u306e\u3088\u3046\u306b\u3059\u308b\u306e\u304b\u304c\u8ad6\u70b9\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u3002\u305d\u3053\u3067\u3001ASBJ\u3088\u308a\u30012020\u5e74\uff19\u670829\u65e5\u306b\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c40\u53f7\u300cLIBOR \u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300cLIBOR\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2020\/2020-0929.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c40\u53f7\u300cLIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u91d1\u5229\u6307\u6a19\u306e\u9078\u629e\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u3084\u4f01\u696d\u306e\u30d8\u30c3\u30b8\u884c\u52d5\u306b\u3064\u3044\u3066\u4e0d\u78ba\u5b9f\u306a\u70b9\u304c\u591a\u3044\u305f\u3081\u3001ASBJ\u306b\u304a\u3044\u3066\u3001LIBOR\u53d6\u6271\u3044\u306e\u516c\u8868\u304b\u3089\uff11\u5e74\u5f8c\u306b\u3001\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u5f8c\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u518d\u5ea6\u78ba\u8a8d\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\uff08LIBOR\u53d6\u6271\u3044\u306e\u300c\u516c\u8868\u306b\u3042\u305f\u3063\u3066\u300d\u53c2\u7167\uff09\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7528\u8a9e\uff08LIBOR\u53d6\u6271\u3044\uff14\uff08\uff13\uff09\uff5e\uff08\uff15\uff09\uff09\u3011<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3014\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u524d\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u6642\u3088\u308a\u3082\u524d\u306e\u671f\u9593\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=\"color: #333399;\"><strong>\u3014\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u6642\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u516c\u8868\u304c\u505c\u6b62\u3055\u308c\u308bLIBOR \u306b\u3064\u3044\u3066\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u91d1\u878d\u5546\u54c1\u53ca\u3073\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u91d1\u878d\u5546\u54c1\u306e\u53cc\u65b9\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u5f8c\u7d99\u306e\u91d1\u5229\u6307\u6a19\u3092\u57fa\u790e\u3068\u3057\u305f\u8a08\u7b97\u304c\u958b\u59cb\u3055\u308c\u308b\u6642\u70b9\uff08\u53cc\u65b9\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u6642\u70b9\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u3044\u305a\u308c\u304b\u9045\u3044\u6642\u70b9\uff09\u3092\u3044\u3046\u3002\u30d8\u30c3\u30b8\u5bfe\u8c61\u53c8\u306f\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u91d1\u878d\u5546\u54c1\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u306e\u307f\u304cLIBOR \u3092\u53c2\u7167\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u3044\u305a\u308c\u304b\u306b\u304a\u3044\u3066\u5f8c\u7d99\u306e\u91d1\u5229\u6307\u6a19\u3092\u57fa\u790e\u3068\u3057\u305f\u8a08\u7b97\u304c\u958b\u59cb\u3055\u308c\u308b\u6642\u70b9\u3092\u3044\u3046\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=\"color: #333399;\"><strong>\u3014\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u5f8c\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u6642\u3088\u308a\u3082\u5f8c\u306e\u671f\u9593\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>LIBOR \u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u91d1\u5229\u6307\u6a19\u3092\u7f6e\u304d\u63db\u3048\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5951\u7d04\u306e\u7d4c\u6e08\u52b9\u679c\u304c\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u306e\u524d\u5f8c\u3067\u6982\u306d\u540c\u7b49\u3068\u306a\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u305f\u91d1\u878d\u5546\u54c1\u306e\u5951\u7d04\u4e0a\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u57fa\u790e\u3068\u306a\u308b<span style=\"border-bottom: solid 1px #000000;\">\u300c\u91d1\u5229\u6307\u6a19\u3092\u5909\u66f4\u3059\u308b\u5951\u7d04\u6761\u4ef6\u306e\u5909\u66f4\u306e\u307f\u304c\u884c\u308f\u308c\u308b\u91d1\u878d\u5546\u54c1\u300d\u53ca\u3073\u300c\u3053\u306e\u5951\u7d04\u6761\u4ef6\u306e\u5909\u66f4\u3068\u540c\u69d8\u306e\u7d4c\u6e08\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u5951\u7d04\u306e\u5207\u66ff\uff08\u65e2\u5b58\u306e\u5951\u7d04\u3092\u305d\u306e\u6e80\u4e86\u524d\u306b\u4e2d\u9014\u89e3\u7d04\u3057\u3001\u76f4\u3061\u306b\u65b0\u305f\u306a\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\uff09\u306b\u95a2\u3059\u308b\u91d1\u878d\u5546\u54c1\u300d\u304c\u9069\u7528\u7bc4\u56f2<\/span>\u3068\u306a\u308b\u3002\u307e\u305f\u3001LIBOR\u53d6\u6271\u3044\u516c\u8868\u5f8c\u306b\u3001\u65b0\u305f\u306bLIBOR \u3092\u53c2\u7167\u3059\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u91d1\u878d\u5546\u54c1\u3082\u9069\u7528\u7bc4\u56f2\u306b\u542b\u307e\u308c\u308b\uff08LIBOR\u53d6\u6271\u3044\uff13\u3001\uff14\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001LIBOR\u53d6\u6271\u3044\u306f\u3001LIBOR \u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u304c\u3001LIBOR \u4ee5\u5916\u306e\u91d1\u5229\u6307\u6a19\u3067\u3082\u3001\u91d1\u5229\u6307\u6a19\u6539\u9769\u306b\u4f34\u3044\u516c\u8868\u505c\u6b62\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u91d1\u5229\u6307\u6a19\u3092\u53c2\u7167\u3057\u3066\u3044\u308b\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u3082\u3001LIBOR\u53d6\u6271\u3044\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08LIBOR\u53d6\u6271\u304428\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010LIBOR\u53d6\u6271\u3044\u9069\u7528\u5bfe\u8c61\u306e\u4f8b\uff08LIBOR\u53d6\u6271\u304430\u300131\u300132\u300133\uff09\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225054\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-1-1.png\" 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height=\"949\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-1-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-1-1-300x217.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-1-1-1024x742.png 1024w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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#b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000LIBOR\u53d6\u6271\u3044\u306e\u9069\u7528\u5bfe\u8c61\u5916\u306e\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u300c\u5916\u8ca8\u5efa\u53d6\u5f15\u7b49\u4f1a\u8a08\u51e6\u7406\u57fa\u6e96\u300d\u7b49\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u30b9\u30d7\u30ec\u30c3\u30c9\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001LIBOR 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-15px;\">\u2460\u3000\u91d1\u5229\u6307\u6a19\u6539\u9769\u306b\u8d77\u56e0\u3059\u308b\u5951\u7d04\u306e\u5207\u66ff<\/h4>\n<p>\u91d1\u5229\u6307\u6a19\u6539\u9769\u306b\u8d77\u56e0\u3059\u308b\u5951\u7d04\u306e\u5207\u66ff\u304c\u884c\u308f\u308c\u305f\u3068\u304d\u3067\u3042\u3063\u3066\u3082\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u7d42\u4e86\u53c8\u306f\u4e2d\u6b62\u305b\u305a\u306b\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/span>\uff08LIBOR\u53d6\u6271\u3044\uff15\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4e88\u5b9a\u53d6\u5f15<\/h4>\n<p>\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u4e88\u5b9a\u53d6\u5f15\u304c\u5b9f\u884c\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u3001\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u524d\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #000000;\">\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u91d1\u5229\u6307\u6a19\u304c\u3001\u91d1\u5229\u6307\u6a19\u6539\u9769\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305a\u65e2\u5b58\u306e\u91d1\u5229\u6307\u6a19\u304b\u3089\u5909\u66f4\u3055\u308c\u306a\u3044\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08LIBOR\u53d6\u6271\u3044\uff16\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u30d8\u30c3\u30b8\u6709\u52b9\u6027\u306e\u8a55\u4fa1<\/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<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\u4e8b\u524d\u30c6\u30b9\u30c8\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u524d\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #000000;\">\u30d8\u30c3\u30b8\u5bfe\u8c61\u53ca\u3073\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u53c2\u7167\u3059\u308b\u91d1\u5229\u6307\u6a19\u306f\u91d1\u5229\u6307\u6a19\u6539\u9769\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305a\u65e2\u5b58\u306e\u91d1\u5229\u6307\u6a19\u304b\u3089\u5909\u66f4\u3055\u308c\u306a\u3044\u3068\u306e\u4eee\u5b9a\u3092\u7f6e\u3044\u3066\u4e8b\u524d\u30c6\u30b9\u30c8\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08LIBOR\u53d6\u6271\u3044\uff17\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #666699;\"><strong>\u3014\u4e8b\u5f8c\u30c6\u30b9\u30c8\u3015<\/strong><\/span><\/p>\n<p>\u91d1\u5229\u6307\u6a19\u7f6e\u63db\u524d\u306b\u304a\u3044\u3066\u306f\u3001\u4e8b\u5f8c\u30c6\u30b9\u30c8\u306b\u304a\u3051\u308b\u6709\u52b9\u6027\u8a55\u4fa1\u306e\u7d50\u679c\u3001<span style=\"border-bottom: solid 1px #000000;\">\u30d8\u30c3\u30b8\u6709\u52b9\u6027\u304c\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08LIBOR\u53d6\u6271\u3044\uff18\uff09\u3002<br 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line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u6709\u52b9\u6027\u306e\u5224\u5b9a\u306e\u7701\u7565\u306b\u3064\u3044\u3066\u3011<\/strong><\/span><\/p>\n<p>\u30d8\u30c3\u30b8\u306b\u9ad8\u3044\u6709\u52b9\u6027\u304c\u3042\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u3001\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u7b2c156\u9805\u306b\u3088\u308b\u30d8\u30c3\u30b8\u6709\u52b9\u6027\u306e\u5224\u5b9a\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u91d1\u878d\u5546\u54c1\u6307\u91dd158\uff09\u3002<br 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#000000;\">\u518d\u5ea6\u91d1\u5229\u6307\u6a19\u3092\u7f6e\u304d\u63db\u3048\u305f\u3068\u3057\u3066\u3082\u3001\u632f\u5f53\u51e6\u7406\u306e\u9069\u7528\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08LIBOR\u53d6\u6271\u304419\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p>LIBOR\u53d6\u6271\u3044\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u3092\u6ce8\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08LIBOR\u53d6\u6271\u304420\uff09\u3002\u307e\u305f\u3001\u5f53\u8a72<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u6ce8\u8a18\u306f\u30012023\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u884c\u3046<\/span><\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08LIBOR\u53d6\u6271\u304421\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u65b9\u6cd5\uff08\u7e70\u5ef6\u30d8\u30c3\u30b8\u304b\u6642\u4fa1\u30d8\u30c3\u30b8\u304b\uff09\u4e26\u3073\u306b\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u306e\u7279\u4f8b\u51e6\u7406\u53ca\u3073\u632f\u5f53\u51e6\u7406\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u65e8<\/span><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u30d8\u30c3\u30b8\u624b\u6bb5\u3067\u3042\u308b\u91d1\u878d\u5546\u54c1\u306e\u7a2e\u985e<\/span><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u91d1\u878d\u5546\u54c1\u306e\u7a2e\u985e<\/span><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff14\uff09<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u30d8\u30c3\u30b8\u53d6\u5f15\u306e\u7a2e\u985e\uff08\u76f8\u5834\u5909\u52d5\u3092\u76f8\u6bba\u3059\u308b\u3082\u306e\u304b\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u56fa\u5b9a\u3059\u308b\u3082\u306e\u304b\uff09<\/span><\/span><\/p>\n<\/div>\n<p><span style=\"border-bottom: solid 1px #000000;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u306e\u6ce8\u8a18\u306f\u8981\u3057\u306a\u3044<\/span>\uff08LIBOR\u53d6\u6271\u304420\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001LIBOR\u53d6\u6271\u3044\u306f\u3001\u30d8\u30c3\u30b8\u95a2\u4fc2\u3054\u3068\u306b\u305d\u306e\u9069\u7528\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u4e00\u90e8\u306e\u30d8\u30c3\u30b8\u95a2\u4fc2\u306b\u306e\u307f\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531\u3092\u6ce8\u8a18\u3059\u308b\uff08LIBOR\u53d6\u6271\u304420\u300123\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3082\u3001\u91cd\u8981\u6027\u306b\u5fdc\u3058\u3066\u6ce8\u8a18\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p><span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u516c\u8868\u65e5\u4ee5\u5f8c\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span><\/span>\u3002\u305f\u3060\u3057\u3001\u516c\u8868\u65e5\u3088\u308a\u524d\u306b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u4e2d\u6b62\u53c8\u306f\u7d42\u4e86\u304c\u884c\u308f\u308c\u305f\u30d8\u30c3\u30b8\u95a2\u4fc2\u306b\u306f\u3001LIBOR\u53d6\u6271\u3044\u7b2c17\u9805\uff08\u4e0a\u8a18<strong>\uff12\uff08\uff13\uff09<\/strong>\u2461<span style=\"color: #b22222;\">\u3010\u305d\u306e\u4ed6\u7559\u610f\u4e8b\u9805\u3011<\/span>\u53c2\u7167\uff09\u3092\u9664\u304d\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2167\u3000\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2019\u5e7412\u6708\u306b\u6210\u7acb\u3057\u305f\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u3088\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u682a\u5f0f\u4f1a\u793e\u304c\u3001\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u306e\u767a\u884c\u7b49\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u7b49\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u304c\u65b0\u305f\u306b\u5b9a\u3081\u3089\u308c\u305f<\/span><\/span>\uff08\u4f1a\u793e\u6cd5202\u306e\uff12\uff09\u3002\u3053\u308c\u3092\u53d7\u3051\u3066ASBJ\u3067\u306f\u30012021\u5e74\uff11\u670828\u65e5\u306b\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c41\u53f7\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u682a\u5f0f\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2021\/2021-0128.html\" target=\"_blank\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c41\u53f7\u300c\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u6539\u6b63\u3082\u516c\u8868\u3057\u305f\u3002<br \/>\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:#000000;\">\n\t\t<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff15\u53f7\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff18\u53f7\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u8868\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u6307\u91dd\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u4f1a\u793e\u6cd5\u7b2c202\u6761\u306e\uff12\u306b\u57fa\u3065\u304f\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\uff08\u682a\u5f0f\u53d6\u6271\u3044\uff13\uff09\u3002\u307e\u305f\u3001\u5f53\u8a72\u53d6\u5f15\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u300c\u4e8b\u524d\u4ea4\u4ed8\u578b\u300d<\/span><\/span>\u3068<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u300c\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u300d<\/span><\/span>\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u682a\u5f0f\u53d6\u6271\u3044\uff14\uff08\uff17\uff09\uff08\uff18\uff09\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 style=\"margin-bottom: 3px;\"><strong>\u3014\u4e8b\u524d\u4ea4\u4ed8\u578b\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306e\u3046\u3061\u3001\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306e\u958b\u59cb\u5f8c\u901f\u3084\u304b\u306b\u3001\u5951\u7d04\u4e0a\u306e\u8b72\u6e21\u5236\u9650\u304c\u4ed8\u3055\u308c\u305f\u682a\u5f0f\u306e\u767a\u884c\u7b49\u304c\u884c\u308f\u308c\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u8b72\u6e21\u5236\u9650\u304c\u89e3\u9664\u3055\u308c\u308b\u304c\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u4f01\u696d\u304c\u7121\u511f\u3067\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u53d6\u5f15<\/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;\"><strong>\u3014\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306e\u3046\u3061\u3001\u5951\u7d04\u4e0a\u3001\u682a\u5f0f\u306e\u767a\u884c\u7b49\u306b\u3064\u3044\u3066\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u304a\u308a\u3001\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u304c\u9054\u6210\u3055\u308c\u305f\u5834\u5408\u306b\u682a\u5f0f\u306e\u767a\u884c\u7b49\u304c\u884c\u308f\u308c\u308b\u53d6\u5f15<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-2-2.png 1424w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-2-2-254x300.png 254w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-2-2-870x1024.png 870w\" sizes=\"(max-width: 1424px) 100vw, 1424px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span> 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center;\"><strong>\u8a2d\u4f8b\u2460<\/strong><\/h5>\n<p>\uff30\u793e\uff08\uff13\u6708\u6c7a\u7b97\uff09\u306f\u3001X\uff15\u5e74\uff16\u6708\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u53d6\u7de0\u5f79\u306b\u5bfe\u3057\u3066\u3001\u4f1a\u793e\u6cd5\u7b2c202\u6761\u306e\uff12\u306b\u57fa\u3065\u304f\u65b0\u682a\u767a\u884c\u53c8\u306f\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\uff08\u3044\u305a\u308c\u3082\u8b72\u6e21\u5236\u9650\u3042\u308a\uff09\u3092\u884c\u3046\u3053\u3068\u3092\u6c7a\u8b70\u3057\u305f\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:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\uff0d\u524d\u63d0\uff0d<\/strong><\/p>\n<ul>\n<li>\u53d6\u7de0\u5f79\u6570\uff1a10\u540d<\/li>\n<li>\u5272\u5f53\u65e5\uff08\u4ed8\u4e0e\u65e5\uff09\uff1aX5\u5e74\uff17\u6708\uff11\u65e5<\/li>\n<li>\u8b72\u6e21\u5236\u9650\u89e3\u9664\u65e5\uff1aX10\u5e74\uff17\u6708\uff11\u65e5\uff08\u5bfe\u8c61\u671f\u9593\u306f60\u30f6\u6708\uff09<\/li>\n<li>\u9000\u4efb\u3057\u305f\u5834\u5408\uff1a\u81ea\u5df1\u90fd\u5408\u3067\u9000\u4efb\u3057\u305f\u5834\u5408\u3001\u4f1a\u793e\u304c\u7121\u511f\u53d6\u5f97<\/li>\n<li>\u682a\u5f0f\u306e\u6570\uff1a\u53d6\u7de0\u5f79\uff11\u540d\u5f53\u305f\u308a10,000\u682a<\/li>\n<li>\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff1a\uff205,000\u5186<\/li>\n<li>\u81ea\u5df1\u682a\u5f0f\u306e\u7c3f\u4fa1\uff1a\uff204,000\u5186<\/li>\n<li>\u5f53\u521d\u306e\u9000\u4efb\u898b\u8fbc\u307f\uff1aX10\u5e74\uff16\u670830\u65e5\u307e\u3067\u306b\uff12\u540d\u9000\u4efb\u3059\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\uff08\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u306e\u9000\u4efb\u898b\u8fbc\u307f\u306e\u898b\u76f4\u3057\u306f\u4e0d\u8981\uff09\u3002<\/li>\n<li>\u5b9f\u969b\u306e\u9000\u4efb\uff1aX10\u5e74\uff16\u6708\u306b\u81ea\u5df1\u90fd\u5408\u306b\u3088\u308a\uff13\u540d\u9000\u4efb\u3057\u305f\u3002<\/li>\n<li>\u6255\u8fbc\u8cc7\u672c\u306f\u3001\u8cc7\u672c\u91d1\u306b1\/2\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u306b1\/2\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225055\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-3-1.png\" alt=\"\" width=\"2049\" height=\"1201\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-3-1.png 2049w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-3-1-300x175.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-3-1-1024x600.png 1024w\" sizes=\"(max-width: 2049px) 100vw, 2049px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u300010,000\u682a \u00d7 10\u540d \u00d7 \uff204,000\u5186 \uff1d 400,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 \uff19\u30f6\u6708\uff0f60\u30f6\u6708 \uff1d 60,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 21\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d 60,000,000\uff1d 80,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 33\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d\uff0860,000,000\uff0b 80,000,000\uff09\uff1d 80,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 45\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d\uff0860,000,000\uff0b 80,000,000 \uff0b 80,000,000\uff09\uff1d 80,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 57\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d\uff0860,000,000\uff0b 80,000,000 \uff0b 80,000,000 \uff0b 80,000,000\uff09\uff1d 80,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff13\u540d\uff09\u00d7 60\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d\uff0860,000,000\uff0b 80,000,000 \uff0b 80,000,000 \uff0b 80,000,000 \uff0b 80,000,000\uff09\uff1d \u25b330,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u300010,000\u682a \u00d7 \uff13\u540d \u00d7 \uff204,000\u5186 \uff1d 120,000,000<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u300c\u65b0\u682a\u767a\u884c\u300d\u306e\u5834\u5408\u3068\u300c\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u300d\u306e\u5834\u5408\u306b\u5206\u3051\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u682a\u5f0f\u53d6\u6271\u304415\uff5e18\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225056\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-4-1.png\" alt=\"\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\t\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u57fa\u6e96\u3068\u540c\u69d8\u306b\u3001\u5404\u671f\u306b\u304a\u3044\u3066\u5831\u916c\u8cbb\u7528\u306e\u8a8d\u8b58\u3068\u6e2c\u5b9a\u3092\u884c\u3044\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u3001\u65b0\u682a\u306e\u767a\u884c\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u9805\u76ee\u306b\u300c\u682a\u5f0f\u5f15\u53d7\u6a29\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002\t\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u57fa\u6e96\u3068\u540c\u69d8\u306b\u3001\u5404\u671f\u306b\u304a\u3044\u3066\u5831\u916c\u8cbb\u7528\u306e\u8a8d\u8b58\u3068\u6e2c\u5b9a\u3092\u884c\u3044\u3001\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u7d14\u8cc7\u7523\u306e\u90e8\u306e\u682a\u4e3b\u8cc7\u672c\u4ee5\u5916\u306e\u9805\u76ee\u306b\u682a\u5f0f\u5f15\u53d7\u6a29\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3002 \u5272\u5f53\u65e5\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\t\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u9054\u6210\u5f8c\u306e\u5272\u5f53\u65e5\u306b\u3001\u682a\u5f0f\u5f15\u53d7\u6a29\u3092\u8cc7\u672c\u91d1\u53c8\u306f\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u632f\u308a\u66ff\u3048\u308b\u3002\t\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u9054\u6210\u5f8c\u306e\u5272\u5f53\u65e5\u306b\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u3068\u682a\u5f0f\u5f15\u53d7\u6a29\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u5dee\u984d\u3068\u3057\u3066\u3001\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u5897\u6e1b\u3055\u305b\u308b\u3002\" width=\"1419\" height=\"673\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-4-1.png 1419w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-4-1-300x142.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-4-1-1024x485.png 1024w\" sizes=\"(max-width: 1419px) 100vw, 1419px\" \/><\/a><\/p>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u8a2d\u4f8b\u2461<\/strong><\/h5>\n<p>\uff30\u793e\uff08\uff13\u6708\u6c7a\u7b97\uff09\u306f\u3001X5\u5e74\uff16\u6708\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u9054\u6210\u3057\u305f\u5834\u5408\u306b\u3001\u53d6\u7de0\u5f79\u306b\u5bfe\u3057\u3066\u3001\u4f1a\u793e\u6cd5\u7b2c202\u6761\u306e\uff12\u306b\u57fa\u3065\u304f\u65b0\u682a\u767a\u884c\u53c8\u306f\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3092\u884c\u3046\u3053\u3068\u3092\u6c7a\u8b70\u3057\u305f\u3002<br \/>\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:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\uff0d\u524d\u63d0\uff0d<\/strong><\/p>\n<ul>\n<li>\u53d6\u7de0\u5f79\u6570\uff1a10\u540d<\/li>\n<li>\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\uff1aX\uff15\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089X10\u5e74\uff16\u670830\u65e5\uff0860\u30f6\u6708\uff09\u307e\u3067\u53d6\u7de0\u5f79\u3068\u3057\u3066\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u3053\u3068<\/li>\n<li>\u9000\u4efb\u3057\u305f\u5834\u5408\uff1a\u81ea\u5df1\u90fd\u5408\u3067\u9000\u4efb\u3057\u305f\u5834\u5408\u3001\u4f1a\u793e\u304c\u7121\u511f\u53d6\u5f97<\/li>\n<li>\u682a\u5f0f\u306e\u6570\uff1a\u53d6\u7de0\u5f79\uff11\u540d\u5f53\u305f\u308a10,000\u682a<\/li>\n<li>\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff1a\uff205,000\u5186<\/li>\n<li>\u81ea\u5df1\u682a\u5f0f\u306e\u7c3f\u4fa1\uff1a\uff204,000\u5186<\/li>\n<li>\u5f53\u521d\u306e\u9000\u4efb\u898b\u8fbc\u307f\uff1aX10\u5e74\uff16\u670830\u65e5\u307e\u3067\u306b\uff12\u540d\u9000\u4efb\u3059\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\uff08\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u306e\u9000\u4efb\u898b\u8fbc\u307f\u306e\u898b\u76f4\u3057\u306f\u4e0d\u8981\uff09\u3002<\/li>\n<li>\u5b9f\u969b\u306e\u9000\u4efb\uff1aX10\u5e74\uff16\u6708\u306b\u81ea\u5df1\u90fd\u5408\u306b\u3088\u308a\uff13\u540d\u9000\u4efb\u3057\u305f\u3002<\/li>\n<li>\u6255\u8fbc\u8cc7\u672c\u306f\u3001\u8cc7\u672c\u91d1\u306b1\/2\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u306b1\/2\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-5-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225062\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-5-2.png\" alt=\"\" width=\"2053\" height=\"951\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-5-2.png 2053w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-5-2-300x138.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-5-2-1024x474.png 1024w\" sizes=\"(max-width: 2053px) 100vw, 2053px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 \uff19\u30f6\u6708\uff0f60\u30f6\u6708 \uff1d 60,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 21\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d 60,000,000\uff1d 80,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 33\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d\uff0860,000,000\uff0b 80,000,000\uff09\uff1d 80,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 45\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d\uff0860,000,000\uff0b 80,000,000 \uff0b 80,000,000\uff09\uff1d 80,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff12\u540d\uff09\u00d7 57\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d\uff0860,000,000\uff0b 80,000,000 \uff0b 80,000,000 \uff0b 80,000,000\uff09\uff1d 80,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u300010,000\u682a \u00d7 \uff205,000\u5186 \u00d7\uff0810\u540d\uff0d\uff13\u540d\uff09\u00d7 60\u30f6\u6708\uff0f60\u30f6\u6708 \uff0d\uff0860,000,000\uff0b 80,000,000 \uff0b 80,000,000 \uff0b 80,000,000 \uff0b 80,000,000\uff09\uff1d \u25b330,000,000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u300010,000\u682a \u00d7 \uff17\u540d \u00d7 \uff204,000\u5186 \uff1d 280,000,000<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p>\u4f1a\u8a08\u51e6\u7406\u306f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u57fa\u6e96\u306b\u6e96\u3058\u3066\u3044\u308b\u305f\u3081\u3001\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3082\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u57fa\u6e96\u53ca\u3073\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6307\u91dd\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u6ce8\u8a18\u4e8b\u9805\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u682a\u5f0f\u53d6\u6271\u304452\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6ce8\u8a18\u4e8b\u9805<\/strong><\/h4>\n<p>\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u682a\u5f0f\u53d6\u6271\u304420\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225058\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-6-1.png\" alt=\"\u53d6\u5f15\u306e\u5185\u5bb9\u3001\u898f\u6a21\u53ca\u3073\u305d\u306e\u5909\u52d5\u72b6\u6cc1\uff08\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u6a29\u5229\u672a\u78ba\u5b9a\u682a\u5f0f\u6570\u304c\u5b58\u5728\u3057\u305f\u3082\u306e\u306b\u9650\u308b\uff09 (\u2170)\u3000\u4ed8\u4e0e\u5bfe\u8c61\u8005\u306e\u533a\u5206\uff08\u53d6\u7de0\u5f79\u3001\u57f7\u884c \u5f79\u306e\u5225\uff09\u53ca\u3073\u4eba\u6570 (\u2171) \u5f53\u8a72\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u8a08\u4e0a\u3057\u305f\u8cbb\u7528 \u306e\u984d\u3068\u305d\u306e\u79d1\u76ee\u540d\u79f0 (\u2172) \u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u6570\uff08\u5f53\u8a72\u4f01\u696d\u304c\u8907\u6570 \u306e\u7a2e\u985e\u306e\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u682a\u5f0f\u306e\u7a2e\u985e\u5225\u306b\u8a18\u8f09\u3092\u884c\u3046\u3002(\u2173)\u306b\u304a\u3044\u3066\u540c\u3058\uff09 (\u2173) \u5f53\u8a72\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u6ca1\u53ce\u3057\u305f\u682a\u5f0f\u6570\u3001\u5f53\u8a72\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u6a29\u5229\u78ba\u5b9a\u3057\u305f\u682a\u5f0f\u6570\u4e26\u3073\u306b\u671f\u9996\u53ca\u3073\u671f\u672b\u306b\u304a\u3051\u308b\u6a29\u5229\u672a\u78ba\u5b9a\u6b8b\u682a\u5f0f\u6570 (\u2174) \u4ed8\u4e0e\u65e5 (\u2175) \u6a29\u5229\u78ba\u5b9a\u6761\u4ef6 (\u2176) \u5bfe\u8c61\u52e4\u52d9\u671f\u9593 (\u2177) \u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\t\u53d6\u5f15\u306e\u5185\u5bb9\u3001\u898f\u6a21\u53ca\u3073\u305d\u306e\u5909\u52d5\u72b6\u6cc1\uff08\u5404\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u6a29\u5229\u672a\u78ba\u5b9a\u682a\u5f0f\u6570\u304c\u5b58\u5728\u3057\u305f\u3082\u306e\u306b\u9650\u308b\u3002\u305f\u3060\u3057\u3001(\u2174)\u3092\u9664\u304f\uff09 (\u2170) \u4ed8\u4e0e\u5bfe\u8c61\u8005\u306e\u533a\u5206\uff08\u53d6\u7de0\u5f79\u3001\u57f7\u884c\u5f79\u306e\u5225\uff09\u53ca\u3073\u4eba\u6570 (\u2171) \u5f53\u8a72\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u8a08\u4e0a\u3057\u305f\u8cbb\u7528\u306e\u984d\u3068\u305d\u306e\u79d1\u76ee\u540d\u79f0 (\u2172) \u4ed8\u4e0e\u3055\u308c\u305f\u682a\u5f0f\u6570\uff08\u5f53\u8a72\u4f01\u696d\u304c\u8907\u6570\u306e\u7a2e\u985e\u306e\u682a\u5f0f\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u682a\u5f0f\u306e\u7a2e\u985e\u5225\u306b\u8a18\u8f09\u3092\u884c\u3046\u3002(\u2173)\u3001(\u2174)\u306b\u304a\u3044\u3066\u540c\u3058\uff09 (\u2173) \u5f53\u8a72\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u5931\u52b9\u3057\u305f\u682a\u5f0f\u6570\u3001\u5f53\u8a72\u4f1a\u8a08\u671f\u9593\u4e2d\u306b\u6a29\u5229\u78ba\u5b9a\u3057\u305f\u682a\u5f0f\u6570\u4e26\u3073\u306b\u671f\u9996\u53ca\u3073\u671f\u672b\u306b\u304a\u3051\u308b\u6a29\u5229\u672a\u78ba\u5b9a\u6b8b\u682a\u5f0f\u6570 (\u2174) \u6a29\u5229\u78ba\u5b9a\u5f8c\u306e\u672a\u767a\u884c\u682a\u5f0f\u6570 (\u2175) \u4ed8\u4e0e\u65e5 (\u2176) \u6a29\u5229\u78ba\u5b9a\u6761\u4ef6 (\u2177) \u5bfe\u8c61\u52e4\u52d9\u671f\u9593 (\u2178) \u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1 \u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306e\u898b\u7a4d\u65b9\u6cd5 \u6a29\u5229\u78ba\u5b9a\u6570\u306e\u898b\u7a4d\u65b9\u6cd5 \u6761\u4ef6\u5909\u66f4\u306e\u72b6\u6cc1\" width=\"1265\" height=\"1337\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-6-1.png 1265w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-6-1-283x300.png 283w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-6-1-968x1024.png 968w\" sizes=\"(max-width: 1265px) 100vw, 1265px\" \/><\/a><\/p>\n<p>\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3084\u8a18\u8f09\u65b9\u6cd5\u3001\u682a\u5f0f\u53d6\u6271\u3044\u306b\u5b9a\u3081\u306e\u306a\u3044\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b\u6ce8\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6307\u91dd\u7b2c27\u9805\u3001\u7b2c28\u9805\uff08\uff12\uff09\u3001\u7b2c29\u9805\u3001\u7b2c30\u9805\u3001\u7b2c33\u9805\u53ca\u3073\u7b2c35\u9805\u306b\u6e96\u3058\u3066\u6ce8\u8a18\u3092\u884c\u3046\uff08\u682a\u5f0f\u53d6\u6271\u304421\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff11\u682a\u5f53\u305f\u308a\u60c5\u5831<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u6a29\u5229\u78ba\u5b9a\u6761\u4ef6\u3092\u9054\u6210\u3057\u305f\u5834\u5408\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u682a\u5f0f\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">\u300c\u6f5c\u5728\u682a\u5f0f\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u3044<\/span><\/span>\u3001\u6f5c\u5728\u682a\u5f0f\u8abf\u6574\u5f8c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\uff08\u682a\u5f0f\u53d6\u6271\u304422\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u27a4\u4e8b\u5f8c\u4ea4\u4ed8\u578b\u306b\u304a\u3044\u3066\u696d\u7e3e\u6761\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6761\u4ef6\u4ed8\u767a\u884c\u53ef\u80fd\u6f5c\u5728\u682a\u5f0f\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3044\u3001\u52e4\u52d9\u6761\u4ef6\u306e\u307f\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30ef\u30e9\u30f3\u30c8\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\uff08\u682a\u5f0f\u53d6\u6271\u304453\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u3014\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u3015<\/strong><\/p>\n<p>\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u306e\u7b97\u5b9a\u4e0a\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: 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-30px;\"><strong>\uff08\uff14\uff09\u3000\u5f8c\u767a\u4e8b\u8c61\u6ce8\u8a18<\/strong><\/h4>\n<p>\u6539\u6b63\u4f1a\u793e\u6cd5\u306f\u30012021\u5e74\uff13\u6708\uff11\u65e5\u65bd\u884c\u3067\u3042\u308a\u3001\u682a\u5f0f\u53d6\u6271\u3044\u306f\u305d\u306e\u65e5\u4ee5\u5f8c\u306b\u751f\u3058\u305f\u53d6\u5f15\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff08\u4ee5\u4e0b<strong>\uff14<\/strong>\u53c2\u7167\uff09\u3002\u4e00\u65b9\u3001\u4e0a\u5834\u4f1a\u793e\u304c\u53d6\u7de0\u5f79\u7b49\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u306b\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u30012021\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u767a\u884c\u3055\u308c\u308b\u3053\u3068\u306f\u7a00\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">2021\u5e74\uff13\u6708\u671f\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u8b70\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u91cd\u8981\u306a\u5f8c\u767a\u4e8b\u8c61\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u306a\u3044\u304b\u3069\u3046\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span><\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u6539\u6b63\u4f1a\u793e\u6cd5\u306e\u65bd\u884c\u65e5\u3067\u3042\u308b<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #b22222;\">2021\u5e74\uff13\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u751f\u3058\u305f\u53d6\u5f15\u304b\u3089\u9069\u7528\u3059\u308b<\/span><\/span>\u3002\u306a\u304a\u3001\u305d\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #000000;\">\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044<\/span>\uff08\u682a\u5f0f\u53d6\u6271\u304423\uff09\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2168\u3000\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u7b49\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u6539\u6b63<\/strong><\/h4>\n<p>2020\u5e74\uff18\u670812\u65e5\u306b\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868\u306b\u4f34\u3044\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u30022021\u5e74\uff13\u6708\u671f\u306b\u95a2\u4fc2\u3059\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"2021\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-73\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u306e<strong>\u2163<\/strong>\u53ca\u3073<strong>\u2164<\/strong>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u30002020\u5e74\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u6539\u6b63\u4f1a\u793e\u6cd5\u306e\u6210\u7acb\u53ca\u3073\u516c\u5e03\u306b\u4f34\u3044\u30012020\u5e7411\u670827\u65e5\u306b\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u3001\u539f\u52472021\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306e\u8a18\u8f09\u306e\u6539\u6b63<\/h4>\n<p>\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-7-3.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-7-3.png\" alt=\"\u5f79\u54e1\u7b49\u306e\u9078\u4efb\u8b70\u6848\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u4e3b\u306a\u6539\u6b63\t\uf0d8\t\u6539\u6b63\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u88dc\u511f\u5951\u7d04\u53ca\u3073\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u898f\u5b9a\uff08\u4f1a\u793e\u6cd5430\u306e\uff12\u3001430\u306e\uff13\uff09\u304c\u65b0\u8a2d\u3055\u308c\u305f\u305f\u3081\u3001\u5f79\u54e1\u7b49\u306e\u5019\u88dc\u8005\u3068\u4f1a\u793e\u3068\u306e\u9593\u3067\u88dc\u511f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u4e88\u5b9a\u3092\u542b\u3080\uff09\u3001\u53c8\u306f\u5019\u88dc\u8005\u3092\u88ab\u4fdd\u967a\u8005\u3068\u3059\u308b\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u4e88\u5b9a\u3092\u542b\u3080\uff09\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u53c2\u8003\u66f8\u985e\u306b\u88dc\u511f\u5951\u7d04\u3084\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306e\u5185\u5bb9\u306e\u6982\u8981\u3092\u8a18\u8f09\u3059\u308b\u3002 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-7-3-1024x659.png 1024w\" sizes=\"(max-width: 1310px) 100vw, 1310px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-8-2-99x300.png 99w\" sizes=\"(max-width: 1336px) 100vw, 1336px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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-30px;\"><strong>\uff08\uff12\uff09\u30002021\u5e74\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u30012021\u5e74\uff11\u670829\u65e5\u306b\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u25ce\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6539\u6b63<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/p>\n<p>2020\u5e74\uff15\u6708\u306b\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u3001\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u306e\u62e1\u5145\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u5f53\u8a72\u6539\u6b63\u306e\u52b9\u529b\u306f2020\u5e7411\u670815\u65e5\u3092\u3082\u3063\u3066\u5931\u308f\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306f\u53ce\u307e\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5f15\u304d\u7d9a\u304d\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u3092\u62e1\u5145\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u304c\u6539\u6b63\u3055\u308c\u305f\u3002\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306e\u62e1\u5145\u5bfe\u8c61\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u524d\u56de\u3068\u540c\u69d8\u3067\u3042\u308b\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u516c\u958b\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\uff1a\u4e8b\u696d\u5831\u544a\u306e\u300c\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u7d4c\u904e\u53ca\u3073\u305d\u306e\u6210\u679c\u300d\u53ca\u3073\u300c\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\u7b49\u306e\u5834\u5408\uff1a\u8cc3\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u3079\u304d\u4e8b\u9805\uff08\u305f\u3060\u3057\u3001\u8a08\u7b97\u66f8\u985e\u304c\u682a\u4e3b\u7dcf\u4f1a\u306e\u627f\u8a8d\u3092\u8981\u3059\u308b\u5834\u5408\u306f\u9664\u304f\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u3092\u63d0\u4f9b\u3059\u308b\u969b\u306b\u306f\u3001\u682a\u4e3b\u306e\u5229\u76ca\u3092\u4e0d\u5f53\u306b\u5bb3\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u7279\u306b\u914d\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u65bd\u884c\u671f\u65e5<\/strong><\/p>\n<p>\u65bd\u884c\u65e5\uff082021\u5e74\uff11\u670829\u65e5\uff09\u304b\u3089<span style=\"border-bottom: solid 1px #000000;\">2021\u5e74\uff19\u670830\u65e5\u307e\u3067<\/span>\u306b\u62db\u96c6\u306e\u624b\u7d9a\u304c\u958b\u59cb\u3055\u308c\u305f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u4fc2\u308b\u4e8b\u696d\u5831\u544a\u53ca\u3073\u8a08\u7b97\u66f8\u985e\u306e\u63d0\u4f9b\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u6539\u6b63\u4f1a\u793e\u6cd5\u306e\u6210\u7acb\u306b\u4f34\u3044\u30012021\u5e74\uff12\u6708\uff13\u65e5\u306b\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u304c\u6539\u6b63\u3055\u308c\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u304c\u62e1\u5145\u3055\u308c\u3066\u3044\u308b\u3002\u5f53\u8a72\u6539\u6b63\u306f\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u306e\u65bd\u884c\u306e\u65e5\uff082021\u5e74\uff13\u6708\uff11\u65e5\uff09\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3002\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-9-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-225081\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-9-2.png\" alt=\"\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6982\u8981 \t\u88dc\u511f\u5951\u7d04\u53ca\u3073\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3002 \uff08\u6ce8\uff09\u30002021\u5e74\uff13\u6708\uff11\u65e5\uff08\u6539\u6b63\u4f1a\u793e\u6cd5\u65bd\u884c\u65e5\uff09\u5f8c\u306b\u7de0\u7d50\u3055\u308c\u305f\u5f79\u54e1\u7b49\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u306b\u9650\u308b\u3002 \u5f79\u54e1\u306e\u5831\u916c\u7b49\t\uf0d8\t\u53d6\u7de0\u5f79\u306e\u500b\u4eba\u5225\u306e\u5831\u916c\u7b49\u306b\u3064\u3044\u3066\u306e\u4f1a\u793e\u6cd5361\u6761\u7b2c\uff17\u9805\u53c8\u306f409\u6761\u7b2c\uff11\u9805\u306e\u6c7a\u5b9a\u65b9\u91dd\u3092\u8a18\u8f09\u3059\u308b\u3002 \uf0d8\t\u5831\u916c\u7b49\u306e\u7a2e\u985e\u5225\u306e\u8a18\u8f09\u306b\u3001\u975e\u91d1\u92ad\u5831\u916c\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3002 \uf0d8\t\u53d6\u7de0\u5f79\u4f1a\u304b\u3089\u4e00\u4efb\u3055\u308c\u305f\u53d6\u7de0\u5f79\u7b49\u304c\u53d6\u7de0\u5f79\u306e\u500b\u4eba\u5225\u306e\u5831\u916c\u7b49\u306e\u5185\u5bb9\u3092\u6c7a\u5b9a\u3057\u305f\u5834\u5408\u306b\u3001\u4ee5\u4e0b\u3092\u8a18\u8f09\u3059\u308b\u3002 \uf0fc\t\u305d\u306e\u65e8 \uf0fc\t\u59d4\u4efb\u3092\u53d7\u3051\u305f\u8005\u306e\u6c0f\u540d \uf0fc\t\u5185\u5bb9\u3092\u6c7a\u5b9a\u3057\u305f\u65e5\u306b\u304a\u3051\u308b\u5f53\u8a72\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u5730\u4f4d\u4e26\u3073\u306b\u62c5\u5f53 \uf0fc\t\u59d4\u4efb\u3055\u308c\u305f\u6a29\u9650\u306e\u5185\u5bb9 \uf0fc\t\u59d4\u4efb\u306e\u7406\u7531 \uf0fc\t\u6a29\u9650\u304c\u9069\u5207\u306b\u884c\u4f7f\u3055\u308c\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u3092\u8b1b\u3058\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u63aa\u7f6e\u306e\u5185\u5bb9\" width=\"1310\" height=\"900\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-9-2.png 1310w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-9-2-300x206.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/R3kaikei_ryui3-9-2-1024x703.png 1024w\" sizes=\"(max-width: 1310px) 100vw, 1310px\" \/><\/a><\/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>\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><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2014\u5e74\uff17\u6708\u306e\u91d1\u878d\u5b89\u5b9a\u7406\u4e8b\u4f1a\uff08FSB\uff09\u306b\u3088\u308b\u63d0\u8a00\u306b\u57fa\u3065\u304d\u91d1\u5229\u6307\u6a19\u6539\u9769\u304c\u9032\u3081\u3089\u308c\u3001LIBOR\u306e\u505c\u6b62\u304c\u8b70\u8ad6\u3055\u308c\u30012021\u5e74\uff13\u6708\uff15\u65e5\u306bLIBOR\u904b\u55b6\u6a5f\u95a2\u3067\u3042\u308bICE Benchmark Administration\u3088\u308a\u3001\u4e00\u90e8\u3092\u9664\u304d\u3001LIBOR\u306b\u3064\u3044\u3066\u30012021\u5e7412\u6708\u3092\u3082\u3063\u3066\u516c\u8868\u3092\u505c\u6b62\u3059\u308b\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[524,577,497,611,498],"backnumber":[2087],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 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