{"id":227088,"date":"2021-04-12T09:41:37","date_gmt":"2021-04-12T00:41:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=227088"},"modified":"2021-04-12T09:41:37","modified_gmt":"2021-04-12T00:41:37","slug":"institutional-accounting-report-48","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-48\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49\u3092\u516c\u8868\uff5e\u611f\u67d3\u62e1\u5927\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u5be9\u67fb\u3092\u91cd\u70b9\u7684\u306b\u884c\u3046\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u878d\u5e81\u3001\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u611f\u67d3\u62e1\u5927\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u5be9\u67fb\u3092\u91cd\u70b9\u7684\u306b\u884c\u3046\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\uff082021\uff09\u5e74\uff14\u6708\uff18\u65e5\u3001\u91d1\u878d\u5e81\u306f\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066<\/p>\n<\/div>\n\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306b\u7279\u306b\u6ce8\u610f\u3057\u3001\u9069\u5207\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r2\/sonota\/20210408.html\" target=\"_blank\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c\uff13\u5e74\u5ea6\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u5f8c\u8ff0\u3059\u308b\u3088\u3046\u306b\u3001\u300c\u4ee4\u548c\uff12\u5e74\u5ea6\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u305d\u308c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u3067\u306f\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\uff08IFRS\uff09\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5be9\u67fb\u7d50\u679c\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u958b\u793a\u306b\u969b\u3057\u3066\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3068\u3057\u3066\u6b21\u306e\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u65b0\u305f\u306b\u9069\u7528\u3068\u306a\u308b\u958b\u793a\u5236\u5ea6\u306b\u4fc2\u308b\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/h4>\n<p>2021\u5e74\uff13\u6708\u671f\u306b\u9069\u7528\u3055\u308c\u308b\u958b\u793a\u5236\u5ea6\u306b\u4fc2\u308b\u516c\u8868\u30fb\u6539\u6b63\u306e\u3046\u3061\u3001\u4e3b\u306a\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c31\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/h4>\n<p>\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306b\u95a2\u3057\u3066\u3001\u73fe\u5728\uff082021\u5e74\uff14\u6708\uff18\u65e5\u6642\u70b9\uff09\u307e\u3067\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u628a\u63e1\u3055\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r2\/sonota\/20210408\/01.pdf\" target=\"_blank\">\u5225\u7d19\uff11<\/a>\u306f\u3001\u8868\u7d19\u3092\u542b\u3081\u306645\u30da\u30fc\u30b8\u3042\u308b\u3002<\/p>\n<p>\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u95a2\u308f\u308b\u3082\u306e\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u63d0\u51fa\u4f1a\u793e\u3060\u3051\u3067\u306a\u304f\u3001\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3082\u3001\u5341\u5206\u306b\u7559\u610f\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6539\u3081\u3066\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u306b\u7740\u76ee\u3057\u3066\u5be9\u67fb\u3059\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u304c\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u611f\u67d3\u62e1\u5927\u306e\u9577\u671f\u5316\u3092\u8e0f\u307e\u3048\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u5be9\u67fb\u3092\u91cd\u70b9\u7684\u306b\u884c\u3046\u4e00\u65b9\u3067\u3001\u4ee5\u4e0b\u306e\u3046\u3061\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u306e\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306e\u5be9\u67fb\u3092\u4e2d\u6b62\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\uff08\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u4efb\u610f\u9069\u7528\u3059\u308b\u4f1a\u793e\u3092\u5bfe\u8c61\u306b\u3001IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u9069\u7528\u72b6\u6cc1\uff09<\/p>\n<\/div>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u300c\u5be9\u67fb\u7d50\u679c\u300d\u306b\u304a\u3044\u3066\u78ba\u8a8d\u3055\u308c\u305f\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3001\u300c\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u300d\u3068\u3057\u3066\u7d39\u4ecb\u3059\u308b\u3002\u306a\u304a\u3001\u5404\u6240\u306b\u304a\u3044\u3066\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u958b\u793a\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u7b49\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p>\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u306e\u8a18\u8f09\u306b\u304a\u3044\u3066\u3001\u7d4c\u55b6\u74b0\u5883\uff08\u4f8b\u3048\u3070\u3001\u4f01\u696d\u69cb\u9020\u3001\u4e8b\u696d\u3092\u884c\u3046\u5e02\u5834\u306e\u72b6\u6cc1\u3001\u7af6\u5408\u4ed6\u793e\u3068\u306e\u7af6\u4e89\u512a\u4f4d\u6027\u3001\u4e3b\u8981\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3001\u9867\u5ba2\u57fa\u76e4\u3001\u8ca9\u58f2\u7db2\u7b49\uff09\u306b\u3064\u3044\u3066\u306e\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u306e\u8aac\u660e\u3092\u542b\u3081\u3001\u4f01\u696d\u306e\u4e8b\u696d\u306e\u5185\u5bb9\u3068\u95a2\u9023\u4ed8\u3051\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u7d4c\u55b6\u74b0\u5883\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u8a18\u8f09\u304c\u306a\u3044\uff08\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u304c\u7d4c\u55b6\u74b0\u5883\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306a\u3069\u3001\u76f4\u8fd1\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u305f\u5177\u4f53\u7684\u306a\u8aac\u660e\u304c\u306a\u3044\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u4e3b\u306a\u4e8b\u696d\u3068\u95a2\u9023\u4ed8\u3051\u305f\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u306e\u8a18\u8f09\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u55b6\u74b0\u5883\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u69cb\u9020\u3001\u4e8b\u696d\u3092\u884c\u3046\u5e02\u5834\u306e\u72b6\u6cc1\u3084\u7af6\u5408\u4ed6\u793e\u3068\u306e\u7af6\u4e89\u512a\u4f4d\u6027\u306b\u52a0\u3048\u3066\u3001\u81ea\u793e\u306e\u5f31\u307f\u3084\u8ab2\u984c\u3001\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u3092\u8e0f\u307e\u3048\u305f\u81ea\u793e\u306b\u3068\u3063\u3066\u306e\u6a5f\u4f1a\u3084\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u3092\u8a18\u8f09\u3057\u3001\u3053\u308c\u3089\u3082\u8e0f\u307e\u3048\u3066\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6295\u8cc7\u5bb6\u304c\u30bb\u30b0\u30e1\u30f3\u30c8\u3054\u3068\u306e\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u3092\u9069\u5207\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u5404\u30bb\u30b0\u30e1\u30f3\u30c8\u306b\u56fa\u6709\u306e\u7d4c\u55b6\u74b0\u5883\u306b\u3064\u3044\u3066\u306e\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u3082\u4f75\u305b\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u55b6\u74b0\u5883\u3084\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u306b\u95a2\u3059\u308b\u8a18\u8f09\u304c\u73fe\u72b6\u3092\u53cd\u6620\u305b\u305a\u306b\u4e00\u822c\u7684\u306a\u5185\u5bb9\u306b\u3068\u3069\u307e\u308b\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u306f\u7d4c\u55b6\u8005\u306e\u8a8d\u8b58\u306e\u59a5\u5f53\u6027\u3084\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u308b\u306e\u3067\u3001\u5404\u63d0\u51fa\u4f1a\u793e\u306f\u958b\u793a\u5e9c\u4ee4\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3066\u5177\u4f53\u7684\u304b\u3064\u5145\u5b9f\u3057\u305f\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d4c\u55b6\u65b9\u91dd\u3084\u5f79\u54e1\u5831\u916c\u30fb\u76e3\u67fb\u72b6\u6cc1\u7b49\u306e\u958b\u793a\u60c5\u5831\u5145\u5b9f\u3092\u56f3\u308b\u6539\u6b63\u958b\u793a\u5e9c\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u5e73\u621031\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u306e\u6709\u5831\u7b49\u304b\u3089\u4e00\u90e8\u9069\u7528\u958b\u59cb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-113\/\" target=\"_blank\">\u5e73\u621031\u5e74\uff11\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d<\/a>\u306b\u57fa\u3065\u304d\u9069\u5207\u306a\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u7d4c\u55b6\u74b0\u5883\u7b49\u306e\u5909\u5316\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3068\u3053\u308d\u3001\u904e\u5e74\u5ea6\u304b\u3089\u8a18\u8f09\u5185\u5bb9\u306e\u898b\u76f4\u3057\u304c\u3055\u308c\u3066\u3044\u306a\u3044\uff08\u4ed6\u306e\u8a18\u8f09\u7b87\u6240\u306b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u3088\u308a\u5927\u304d\u306a\u5f71\u97ff\u3092\u53d7\u3051\u305f\u65e8\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\u306e\u3001\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u3067\u306f\u4e00\u5207\u89e6\u308c\u3089\u308c\u3066\u3044\u306a\u3044\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3001\u9855\u5728\u5316\u3059\u308b\u53ef\u80fd\u6027\u306e\u7a0b\u5ea6\u3084\u6642\u671f\u3001\u5f71\u97ff\u306e\u5185\u5bb9\u3001\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u7b56\u306a\u3069\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u306e\u958b\u793a\u306b\u304a\u3044\u3066\u306f\u3001\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u7b49\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u7d4c\u55b6\u8005\u304c\u8a8d\u8b58\u3057\u3066\u3044\u308b\u4e3b\u8981\u306a\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3059\u308b\u53ef\u80fd\u6027\u306e\u7a0b\u5ea6\u3084\u6642\u671f\u3001\u5f53\u8a72\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3057\u305f\u5834\u5408\u306b\u7d4c\u55b6\u6210\u7e3e\u7b49\u306e\u72b6\u6cc1\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u5185\u5bb9\u3001\u5f53\u8a72\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u7b56\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\u3001\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30ea\u30b9\u30af\u306e\u91cd\u8981\u6027\u3084\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u3068\u306e\u95a2\u9023\u6027\u306e\u7a0b\u5ea6\u3092\u8003\u616e\u3057\u3066\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u304c\u4e00\u822c\u7684\u306a\u30ea\u30b9\u30af\u306e\u7f85\u5217\u3084\u62bd\u8c61\u7684\u306a\u8a18\u8f09\u306b\u3068\u3069\u307e\u308b\u5834\u5408\u3001\u6295\u8cc7\u5bb6\u306f\u81ea\u3089\u306e\u5224\u65ad\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e8b\u9805\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u308b\u306e\u3067\u3001\u5404\u63d0\u51fa\u4f1a\u793e\u306f\u958b\u793a\u5e9c\u4ee4\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3066\u5177\u4f53\u7684\u304b\u3064\u5145\u5b9f\u3057\u305f\u958b\u793a\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\uff08MD&amp;A\uff09\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p>\u5e73\u621031\u5e74\uff11\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u306b\u57fa\u3065\u304d\u9069\u5207\u306a\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u8907\u6570\u30bb\u30b0\u30e1\u30f3\u30c8\u3092\u6709\u3059\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u30bb\u30b0\u30e1\u30f3\u30c8\u306b\u7d10\u3065\u3051\u305f\u8aac\u660e\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u53ca\u3073\u5f53\u8a72\u898b\u7a4d\u308a\u306b\u7528\u3044\u305f\u4eee\u5b9a\u306b\u95a2\u3059\u308b\u9805\u76ee\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u53ca\u3073\u5f53\u8a72\u898b\u7a4d\u308a\u306b\u7528\u3044\u305f\u4eee\u5b9a\u306b\u95a2\u3059\u308b\u9805\u76ee\u306f\u3042\u308b\u3082\u306e\u306e\u5e9c\u4ee4\u3067\u6c42\u3081\u3089\u308c\u308b\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306e\u8aac\u660e\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u55b6\u6210\u7e3e\u7b49\u306e\u72b6\u6cc1\u306b\u95a2\u3057\u3066\u306f\u3001\u5358\u306b\u8ca1\u52d9\u60c5\u5831\u306e\u6570\u5024\u306e\u5897\u6e1b\u3092\u8aac\u660e\u3059\u308b\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4e8b\u696d\u5168\u4f53\u3068\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u8005\u306e\u8a55\u4fa1\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u53ca\u3073\u5f53\u8a72\u898b\u7a4d\u308a\u306b\u7528\u3044\u305f\u4eee\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u3089\u3068\u5b9f\u7e3e\u3068\u306e\u5dee\u7570\u306a\u3069\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u696d\u7e3e\u306b\u4e88\u671f\u305b\u306c\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u53ca\u3073\u5f53\u8a72\u898b\u7a4d\u308a\u306b\u7528\u3044\u305f\u4eee\u5b9a\u306b\u3064\u3044\u3066\u3001\u5145\u5b9f\u3057\u305f\u958b\u793a\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u3092\u884c\u3046\u4e0a\u3067\u4f01\u696d\u304c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u4eee\u5b9a\u3092\u7f6e\u3044\u305f\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u57fa\u3065\u304f\u6ce8\u8a18\u3084\u300c\u8ffd\u52a0\u60c5\u5831\u300d\u306b\u304a\u3044\u3066\u5177\u4f53\u7684\u306b\u958b\u793a\u3055\u308c\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u3001MD\uff06A\u306e\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u300d\u306b\u304a\u3044\u3066\u3082\u4e0d\u8db3\u3059\u308b\u60c5\u5831\u3092\u88dc\u8db3\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u6539\u5584\u306e\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u958b\u793a\u4f8b<\/strong><\/span><\/p>\n<p>\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u53ca\u3073\u5f53\u8a72\u898b\u7a4d\u308a\u306b\u7528\u3044\u305f\u4eee\u5b9a\u306b\u3064\u3044\u3066\u300c\u300c\u7b2c\uff15\u7d4c\u7406\u306e\u72b6\u6cc1\u300d\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u300d\u3068\u958b\u793a\u3057\u3001MD\uff06A\u306b\u4e00\u822c\u7684\u306a\u4e8b\u9805\u306e\u307f\u3092\u8a18\u8f09\u3057\u3001\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u300c\u8ca1\u52d9\u60c5\u5831\u3092\u53c2\u7167\u300d\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u53c2\u7167\u5148\u3067\u3082\u6cd5\u4ee4\u3067\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u5185\u5bb9\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u958b\u793a\u4f8b\u304c\u3042\u308b\u3002<br \/>\n\u6b21\u306e\u6539\u5584\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306b\u5f53\u305f\u3063\u3066\u7528\u3044\u305f\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u53ca\u3073\u5f53\u8a72\u898b\u7a4d\u308a\u306b\u7528\u3044\u305f\u4eee\u5b9a\u306e\u3046\u3061\u3001\u7279\u306b\u91cd\u8981\u306a\u3082\u306e\u304c\u4f55\u3067\u3042\u308b\u304b\u304c\u660e\u78ba\u306b\u306a\u308b\u3088\u3046\u306b\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u898b\u7a4d\u308a\u53ca\u3073\u4eee\u5b9a\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u5185\u5bb9\u3084\u305d\u306e\u5909\u52d5\u306b\u3088\u308a\u7d4c\u55b6\u6210\u7e3e\u7b49\u306b\u751f\u3058\u308b\u5f71\u97ff\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>2021\u5e74\uff13\u6708\u672b\u4ee5\u964d\u304b\u3089\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u3002<br \/>\n\u5f53\u8a72\u6ce8\u8a18\u7b49\u306b\u3088\u308a\u3001\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u300c\u7b2c\uff15\u7d4c\u7406\u306e\u72b6\u6cc1\u300d\u306e\u6ce8\u8a18\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5f53\u8a72\u6ce8\u8a18\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u305f\u4e8b\u9805\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u5834\u5408\u306b\u306f\u5168\u4f53\u3068\u3057\u3066\u5fc5\u8981\u4e8b\u9805\u304c\u5341\u5206\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u76e3\u67fb\u306e\u72b6\u6cc1\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u691c\u8a0e\u4e8b\u9805<\/strong><\/span><\/p>\n<p>\u5e73\u621031\u5e74\uff11\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u306b\u57fa\u3065\u304d\u9069\u5207\u306a\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u306e\u6d3b\u52d5\u72b6\u6cc1\u306e\u8a18\u8f09\u304c\u5f62\u5f0f\u7684\u306a\u5185\u5bb9\uff08\u4f1a\u8b70\u306b\u51fa\u5e2d\u3001\u66f8\u985e\u306e\u95b2\u89a7\u7b49\uff09\u306b\u3068\u3069\u307e\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u306e\u5177\u4f53\u7684\u306a\u6d3b\u52d5\u304c\u8aad\u307f\u53d6\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u306e\u8a18\u8f09\u304c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u5f79\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\u306e\u6d3b\u52d5\u72b6\u6cc1\u306b\u95a2\u3057\u3066\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u63d0\u51fa\u4f1a\u793e\u306e\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5358\u306b\u4f1a\u8b70\u306e\u958b\u50ac\u983b\u5ea6\u3084\u53c2\u52a0\u56de\u6570\u3092\u8a18\u8f09\u3059\u308b\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u70b9\u3092\u91cd\u70b9\u7684\u306b\u76e3\u67fb\u3057\u305f\u304b\u7b49\u306e\u60c5\u5831\u63d0\u4f9b\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u30fb\u76e3\u67fb\u6cd5\u4eba\u306e\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u306f\u3001\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u3092\u5224\u65ad\u3059\u308b\u89b3\u70b9\u304b\u3089\u91cd\u8981\u306a\u60c5\u5831\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u76e3\u67fb\u4eba\u306e\u4ea4\u4ee3\u76f4\u5f8c\u3067\u3042\u308b\u7b49\u306e\u4e00\u5b9a\u306e\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u6539\u5584\u306e\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u958b\u793a\u4f8b<\/strong><\/span><\/p>\n<p>\u76e3\u67fb\u5f79\u306e\u6d3b\u52d5\u72b6\u6cc1\u306b\u95a2\u3057\u3066\u3001\u4e00\u822c\u7684\u306a\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u308b\u306e\u307f\u3067\u3042\u308a\u3001\u4f01\u696d\u7279\u6709\u306e\u6d3b\u52d5\u304c\u8aad\u307f\u53d6\u308c\u306a\u3044\u306a\u3069\u306e\u958b\u793a\u4f8b\u304c\u3042\u308b\u3002<br \/>\n\u6b21\u306e\u6539\u5584\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5e38\u52e4\u306e\u76e3\u67fb\u5f79\u304c\u3069\u306e\u3088\u3046\u306a\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u308b\u304b\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u76e3\u67fb\u5f79\u4f1a\u306b\u304a\u3051\u308b\u4e3b\u306a\u691c\u8a0e\u4e8b\u9805\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u904e\u5e74\u5ea6\u306e\u5be9\u67fb\u7d50\u679c\u306e\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7<\/strong><\/h4>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3092\u516c\u8868\uff5e\u958b\u793a\u5e9c\u4ee4\u306e\u6539\u6b63\u3092\u53d7\u3051\u3001\u5f79\u54e1\u5831\u916c\u30fb\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u72b6\u6cc1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u3092\u7d39\u4ecb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-report-26\/\" target=\"_blank\">\u5e73\u621031\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc<\/a>\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u5e81\u306f\u8a18\u8ff0\u60c5\u5831\uff08\u300c\u5f79\u54e1\u306e\u5831\u916c\u7b49\u300d\u3084\u300c\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u72b6\u6cc1\u300d\uff09\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u6539\u5584\u306e\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u63d0\u51fa\u4f1a\u793e\u306b\u3001\u7fcc\u5e74\u5ea6\u304b\u3089\u306e\u6539\u5584\u30fb\u8a18\u8f09\u306e\u5145\u5b9f\u3092\u6c42\u3081\u308b\u901a\u77e5\u3092\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3067\u306f\u3001\u5f53\u8a72\u901a\u77e5\u3092\u884c\u3063\u305f\u63d0\u51fa\u4f1a\u793e\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u3042\u3089\u305f\u3081\u3066\u78ba\u8a8d\u3059\u308b\u30d5\u30a9\u30ed\u30fc\u30a2\u30c3\u30d7\u3092\u5b9f\u65bd\u3057\u3001\u5927\u534a\u306e\u63d0\u51fa\u4f1a\u793e\u3067\u8a18\u8f09\u5185\u5bb9\u306e\u6539\u5584\u30fb\u8a18\u8f09\u306e\u5145\u5b9f\u304c\u898b\u3089\u308c\u305f\u4e00\u65b9\u3001\u524d\u5e74\u5ea6\u306e\u8a18\u8f09\u304b\u3089\u307b\u3068\u3093\u3069\u5909\u5316\u304c\u306a\u304f\u3001\u6539\u5584\u304c\u898b\u3089\u308c\u306a\u3044\u63d0\u51fa\u4f1a\u793e\u3082\u78ba\u8a8d\u3055\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u524d\u5e74\u5ea6\u304b\u3089\u6539\u5584\u304c\u898b\u3089\u308c\u306a\u3044\u63d0\u51fa\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u306f\u3001\u518d\u5ea6\u3001\u6539\u5584\u30fb\u5145\u5b9f\u3092\u6c42\u3081\u308b\u901a\u77e5\u3092\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5be9\u67fb<\/strong><\/h4>\n<p>IFRS\u3092\u4efb\u610f\u9069\u7528\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u958b\u793a\u304cIFRS\u7b2c15\u53f7\u306b\u57fa\u3065\u3044\u3066\u9069\u5207\u306b\u3055\u308c\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u5404\u9805\u76ee\u306e\u958b\u793a\u7b49\u306b\u3064\u3044\u3066\u3001\u958b\u793a\u76ee\u7684\u306b\u7167\u3089\u3059\u3068\u6539\u5584\u306e\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u9805\u304c\u8b58\u5225\u3055\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u53ce\u76ca\u306e\u5206\u89e3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5c65\u884c\u7fa9\u52d9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u6642\u671f\u306e\u6c7a\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u898b\u7a4d\u308a\u3092\u4f34\u3046\u5224\u65ad<\/p>\n<\/div>\n<p>\u306a\u304a\u3001IFRS\u7b2c15\u53f7\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u5b9a\u3081\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3001\u672c\u5e74\u5ea6\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u5be9\u67fb\u3067\u306f\u3001\u4e0d\u5099\u306e\u6307\u6458\u3092\u4e3b\u76ee\u7684\u3068\u305b\u305a\u3001\u3088\u308a\u5145\u5b9f\u3057\u305f\u958b\u793a\u306b\u5411\u3051\u305f\u5bfe\u8a71\u3092\u91cd\u8996\u3057\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5168\u822c\u7684\u306a\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ffdab9;color:#000000;border-color:#cd853f;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4e00\u8cab\u6027\u306e\u3042\u308b\u958b\u793a<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u7559\u610f\u4e8b\u9805\uff3d<\/strong><\/span><\/p>\n<ul>\n<li>\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u8aac\u660e\u3068\u53ce\u76ca\u306e\u5206\u89e3\u306b\u95a2\u3059\u308b\u60c5\u5831\u533a\u5206\u304c\u7570\u306a\u308b\u3002<\/li>\n<li>\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3068\u305d\u308c\u304c\u5951\u7d04\u6b8b\u9ad8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u95a2\u4fc2\u6027\u304c\u660e\u78ba\u3067\u306f\u306a\u3044\u3002<\/li>\n<li>\u3069\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u95a2\u9023\u3059\u308b\u5951\u7d04\u6b8b\u9ad8\u3067\u3042\u308b\u304b\u304c\u660e\u78ba\u3067\u306f\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u958b\u793a\u306e\u8981\u5426\u306e\u5224\u65ad<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u7559\u610f\u4e8b\u9805\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u306e\u7406\u7531\u306f\u3001\u958b\u793a\u3092\u7701\u7565\u3059\u308b\u7406\u7531\u3068\u3057\u3066\u9069\u5207\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<ul>\n<li>\u7279\u6b8a\u306a\u5c65\u884c\u7fa9\u52d9\u3067\u306f\u306a\u3044\u305f\u3081<\/li>\n<li>\u696d\u754c\u6163\u884c\u306b\u5f93\u3044\u51e6\u7406\u3057\u3066\u3044\u308b\u305f\u3081<\/li>\n<li>\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u5dee\u7570\u304c\u306a\u3044\u305f\u3081<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u91cd\u8981\u6027\u306e\u5224\u65ad<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u7559\u610f\u4e8b\u9805\uff3d<\/strong><\/span><\/p>\n<ul>\n<li>\u91cd\u8981\u6027\u306e\u5224\u65ad\u306f\u958b\u793a\u76ee\u7684\u3068\u5171\u306b\u8003\u616e\u3059\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u91cd\u8981\u6027\u304c\u306a\u3044\u3068\u3057\u3066\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u958b\u793a\u3092\u7701\u7565\u3059\u308b\u969b\u306b\u306f\u3001\u305d\u306e\u7701\u7565\u306b\u3088\u3063\u3066\u958b\u793a\u76ee\u7684\u306e\u9054\u6210\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306e\u7406\u89e3\u3082\u56f0\u96e3\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/li>\n<li>\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u958b\u793a\u3055\u308c\u3066\u3044\u308b\u5b9a\u91cf\u7684\u60c5\u5831\u7b49\u304b\u3089\u305d\u306e\u65e8\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3053\u3068\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u7c21\u6f54\u306a\u8aac\u660e\u3092\u52a0\u3048\u308b\u3053\u3068\u3082\u6709\u7528\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u53ce\u76ca\u306e\u5206\u89e3<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e6f8d7;color:#000000;border-color:#006400;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831\u3068\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831\u4ee5\u5916\u306e\u60c5\u5831\uff08\u7279\u306b\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9\uff09\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u5341\u5206\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306a\u8aac\u660e\u304c\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<ul>\n<li>\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u8aac\u660e\u3068\u306e\u95a2\u4fc2\u6027\u304c\u660e\u78ba\u306b\u306a\u308b\u3088\u3046\u306b\u53ce\u76ca\u3092\u5206\u89e3\u3059\u308b\u3002<\/li>\n<li>\u5fc5\u8981\u306b\u5fdc\u3058\u3001\u8907\u6570\u306e\u7a2e\u985e\u306e\u533a\u5206\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<li>\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u3092\u3082\u3063\u3066\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u30bb\u30b0\u30e1\u30f3\u30c8\u5225\u53ce\u76ca\u306e\u958b\u793a\u304cIFRS\u7b2c15\u53f7114\u9805\u3067\u5b9a\u3081\u3066\u3044\u308b\u8981\u6c42\u4e8b\u9805\u3092\u6e80\u305f\u3059\u3082\u306e\u304b\u78ba\u8a8d\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5206\u89e3\u3057\u305f\u53ce\u76ca\u3068\u30bb\u30b0\u30e1\u30f3\u30c8\u60c5\u5831\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u8aac\u660e\u304c\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/strong><\/span><\/p>\n<p>\u5206\u89e3\u3057\u305f\u53ce\u76ca\u306e\u958b\u793a\u3068\u3001\u5404\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u958b\u793a\u3055\u308c\u308b\u53ce\u76ca\u60c5\u5831\uff08IFRS\u7b2c\uff18\u53f7\u300c\u4e8b\u696d\u30bb\u30b0\u30e1\u30f3\u30c8\u300d\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u3068\u306e\u9593\u306e\u95a2\u4fc2\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u3068\u53ce\u76ca\u306e\u305d\u306e\u4ed6\u306e\u6e90\u6cc9\u304c\u533a\u5206\u3055\u308c\u3066\u3044\u306a\u3044\uff08\u91cd\u8981\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u533a\u5206\u3057\u3066\u3044\u306a\u3044\uff09\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/strong><\/span><\/p>\n<ul>\n<li>\u305d\u306e\u4ed6\u306e\u6e90\u6cc9\u304b\u3089\u751f\u3058\u305f\u53ce\u76ca\u306e\u984d\u3092\u533a\u5206\u3057\u3066\u958b\u793a\u3059\u308b\u3002<\/li>\n<li>\u305d\u306e\u4ed6\u306e\u6e90\u6cc9\u304b\u3089\u751f\u3058\u305f\u53ce\u76ca\u306e\u984d\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u65e8\u3092\u793a\u3059\u958b\u793a\u53c8\u306f\u5f53\u8a72\u53ce\u76ca\u306e\u984d\u3092\u958b\u793a\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5c65\u884c\u7fa9\u52d9<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e6f8d7;color:#000000;border-color:#006400;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u671f\u306e\u8aac\u660e\u304c\u3001\u57fa\u6e96\u306e\u8868\u73fe\u306e\u8ee2\u8a18\u7b49\u306e\u62bd\u8c61\u7684\u306a\u5185\u5bb9\u306b\u3068\u3069\u307e\u3063\u3066\u304a\u308a\u3001\u4f01\u696d\u7279\u6709\u306e\u53ce\u76ca\u306e\u8a8d\u8b58\u614b\u69d8\u304c\u5177\u4f53\u7684\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<ul>\n<li>\u4e3b\u8981\u306a\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u5145\u8db3\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u7279\u6709\u306e\u5185\u5bb9\u3092\u53cd\u6620\u3057\u3066\u5177\u4f53\u7684\u306b\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u7279\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3084\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306f\u3055\u307e\u3056\u307e\u306a\u985e\u578b\u306e\u5951\u7d04\u304c\u5b58\u5728\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u8a73\u7d30\u306b\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u4f8b\u3048\u3070\u300c\u5f53\u793e\u306f\u591a\u69d8\u306a\u4e8b\u696d\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5951\u7d04\u306b\u57fa\u3065\u304f\u5c65\u884c\u7fa9\u52d9\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3066\u3001\u4e00\u6642\u70b9\u53c8\u306f\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3059\u300d\u3068\u3044\u3046\u8a18\u8f09\u3067\u306f\u3001\u4f1a\u793e\u306e\u3069\u306e\u53ce\u76ca\u304c\u4e00\u6642\u70b9\u3067\u8a08\u4e0a\u3055\u308c\u3001\u3069\u306e\u53ce\u76ca\u304c\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u8a08\u4e0a\u3055\u308c\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306b\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3057\u3066\u3001\u91cd\u5927\u306a\u652f\u6255\u6761\u4ef6\uff08\u901a\u5e38\u306e\u652f\u6255\u671f\u9650\u3001\u5951\u7d04\u306b\u91cd\u5927\u306a\u91d1\u878d\u8981\u7d20\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3001\u5bfe\u4fa1\u306e\u91d1\u984d\u306b\u5909\u52d5\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u7b49\uff09\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<ul>\n<li>\u901a\u5e38\u306e\u652f\u6255\u671f\u9650\u306b\u3064\u3044\u3066\u3001\u4f1a\u793e\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u60c5\u5831\u3067\u3042\u3063\u3066\u3082\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u5f53\u8a72\u60c5\u5831\u3092\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u5177\u4f53\u7684\u306b\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u91cd\u5927\u306a\u91d1\u878d\u8981\u7d20\u3084\u5bfe\u4fa1\u306e\u91d1\u984d\u306e\u5909\u52d5\u6027\u306b\u3064\u3044\u3066\u3001\u91cd\u8981\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3084\u8a72\u5f53\u4e8b\u9805\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u65e8\u3092\u7c21\u6f54\u306b\u958b\u793a\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2462<\/span>\u3000\u4e3b\u8981\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9\u306b\u95a2\u3057\u3066\u3001\u62bd\u8c61\u7684\u306a\u8aac\u660e\u306b\u3068\u3069\u307e\u3063\u3066\u304a\u308a\u3001\u4f01\u696d\u56fa\u6709\u306e\u53d6\u5f15\u5185\u5bb9\u3084\u5c65\u884c\u7fa9\u52d9\u304c\u5177\u4f53\u7684\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<ul>\n<li>\u4e3b\u8981\u306a\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u304c\u79fb\u8ee2\u3092\u7d04\u675f\u3057\u305f\u8ca1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3092\u4f01\u696d\u56fa\u6709\u306e\u5185\u5bb9\u3067\u5177\u4f53\u7684\u306b\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u7279\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u306f\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u671f\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u3092\u88dc\u8db3\u3059\u308b\u305f\u3081\u3001\u3088\u308a\u5177\u4f53\u7684\u306a\u8aac\u660e\u3092\u3059\u308b\u3002<\/li>\n<li>\u8aac\u660e\u306e\u8a73\u7d30\u3055\u306b\u3064\u3044\u3066\u306f\u4ed6\u306e\u6ce8\u8a18\uff08\u53ce\u76ca\u306e\u5206\u89e3\u7b49\uff09\u306e\u5185\u5bb9\u3092\u8003\u616e\u3057\u3066\u6c7a\u5b9a\u3059\u308b\u3002<\/li>\n<li>\u4f8b\u3048\u3070\u300c\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306f\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u3001\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306b\u3064\u3044\u3066\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3057\u305f\u6642\u70b9\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3059\u300d\u3068\u3044\u3046\u8a18\u8f09\u3067\u306f\u3001\u5951\u7d04\u306b\u57fa\u3065\u3044\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u5177\u4f53\u7684\u5185\u5bb9\u304c\u8aad\u307f\u53d6\u308c\u305a\u3001\u307e\u305f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u679c\u305f\u3055\u308c\u305f\u6642\u70b9\u3068\u306f\u3069\u306e\u6642\u70b9\u3067\u3042\u308b\u304b\u304c\u660e\u78ba\u3067\u306f\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2463<\/span>\u3000\u4ee3\u7406\u4eba\u53d6\u5f15\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u306f\u793a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3069\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u304a\u3044\u3066\u4ee3\u7406\u4eba\u3068\u3057\u3066\u53d6\u5f15\u3057\u3066\u3044\u308b\u304b\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<p>\u3069\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u304c\u4ee3\u7406\u4eba\u3068\u3057\u3066\u884c\u52d5\u3057\u3066\u3044\u308b\u304b\u3092\u660e\u78ba\u306b\u8aac\u660e\u3059\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e6f8d7;color:#000000;border-color:#006400;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u304c\u3044\u3064\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u3001\u6700\u9577\u3068\u8003\u3048\u3089\u308c\u308b\u671f\u9593\u306e\u307f\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<p>\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u306b\u95a2\u3057\u3066\u3001\u4f01\u696d\u304c\u3044\u3064\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u3001\u5b9a\u6027\u7684\u60c5\u5831\u3092\u4f7f\u7528\u3057\u305f\u65b9\u6cd5\u3067\u8aac\u660e\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306e\u5c06\u6765\u4e88\u6e2c\u306b\u8cc7\u3059\u308b\u5341\u5206\u306a\u8a73\u7d30\u3055\u3067\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u306b\u95a2\u3059\u308b\u958b\u793a\u306b\u95a2\u3057\u3066\u3001121\u9805\u306e\u5b9f\u52d9\u4e0a\u306e\u4fbf\u6cd5\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u53ca\u3073\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u306e\u5bfe\u4fa1\u306e\u4e2d\u306b\u53d6\u5f15\u4fa1\u683c\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u306e\u304b\u3069\u3046\u304b\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<p>\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u306b\u95a2\u3059\u308b\u958b\u793a\u306b\u95a2\u3057\u3066\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u958b\u793a\u9805\u76ee\u306f\u3001\u91cd\u8981\u6027\u304c\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u8a72\u5f53\u4e8b\u9805\u304c\u306a\u3044\u5834\u5408\u306b\u3082\u305d\u306e\u65e8\u3092\u7c21\u6f54\u306b\u958b\u793a\u3059\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u6642\u671f\u306e\u6c7a\u5b9a<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e6f8d7;color:#000000;border-color:#006400;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3059\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3057\u305f\u65b9\u6cd5\u3084\u305d\u306e\u4f7f\u7528\u3057\u305f\u65b9\u6cd5\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u306e\u5fe0\u5b9f\u306a\u63cf\u5199\u3068\u306a\u308b\u7406\u7531\u306b\u95a2\u3059\u308b\u8aac\u660e\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u9867\u5ba2\u304c\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u3044\u3064\u7372\u5f97\u3059\u308b\u306e\u304b\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306b\u884c\u3063\u305f\u91cd\u8981\u306a\u5224\u65ad\u306b\u95a2\u3059\u308b\u8aac\u660e\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<ul>\n<li>119\u9805\uff08\uff41\uff09\u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\uff08\u4f01\u696d\u304c\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff09\u306e\u958b\u793a\u306e\u307f\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u7528\u3044\u305f\u5224\u65ad\u307e\u3067\u8aad\u307f\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001124\u9805\uff08\uff41\uff09\u53ca\u3073\uff08\uff42\uff09\u4e26\u3073\u306b125\u9805\u3067\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u5224\u65ad\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u8aac\u660e\u3059\u308b\u3002<\/li>\n<li>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u7528\u3044\u305f\u5224\u65ad\u306b\u3064\u3044\u3066\u7406\u89e3\u304c\u6df1\u307e\u308b\u3088\u3046\u306b\u3001119\u9805\uff08\uff41\uff09\u53ca\u3073\uff08\uff43\uff09\u306b\u304a\u3044\u3066\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u958b\u793a\u3092\u5145\u5b9f\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u898b\u7a4d\u308a\u3092\u4f34\u3046\u5224\u65ad<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e6f8d7;color:#000000;border-color:#006400;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\uff08\u9023\u7d50\uff09\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3059\u308b\u904e\u7a0b\u3067\u884c\u3063\u305f\u898b\u7a4d\u308a\u3092\u4f34\u3046\u5224\u65ad\u306b\u95a2\u3059\u308b\u60c5\u5831\u3068\u3057\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u4fc2\u308b\u4f1a\u8a08\u65b9\u91dd\u3084\u6ce8\u8a18\u306e\u9805\u76ee\u5168\u4f53\u3092\u53c2\u7167\u5148\u3068\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u304c\u3001\u53c2\u7167\u5148\u306b\u304a\u3044\u3066\u5f53\u8a72\u5224\u65ad\u304c\u5177\u4f53\u7684\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u6539\u5584\u306e\u65b9\u5411\u6027\uff3d<\/span><\/strong><\/p>\n<ul>\n<li>\u53ce\u76ca\u8a8d\u8b58\u306b\u91cd\u8981\u306a\u5224\u65ad\u304c\u542b\u307e\u308c\u308b\u3068\u5224\u65ad\u3057\u3066\u3001IAS\u7b2c\uff11\u53f7125\u9805\u306e\u6ce8\u8a18\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u53ce\u76ca\u8a8d\u8b58\u306e\u3069\u306e\u90e8\u5206\u3067\u91cd\u8981\u306a\u5224\u65ad\u304c\u884c\u308f\u308c\u308b\u306e\u304b\u3092\u7279\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3002<\/li>\n<li>\u53ce\u76ca\u8a8d\u8b58\u306b\u4fc2\u308b\u4f1a\u8a08\u65b9\u91dd\u3084\u6ce8\u8a18\u3092\u53c2\u7167\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9805\u76ee\u5168\u4f53\u3067\u306f\u306a\u304f\u9805\u76ee\u5185\u306e\u53c2\u7167\u7b87\u6240\u3092\u7279\u5b9a\u3067\u304d\u308b\u3088\u3046\u306b\u660e\u77ad\u306b\u8a18\u8f09\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c\uff13\u5e74\u5ea6\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4ee4\u6539\u6b63\u95a2\u4fc2\u5be9\u67fb<\/strong><\/h4>\n<p>2021\u5e74\uff13\u670831\u65e5\u4ee5\u964d\u3092\u6c7a\u7b97\u671f\u672b\u3068\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u4f1a\u793e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u3001\u9069\u5207\u306a\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u5be9\u67fb\u3059\u308b\u3002<\/p>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u306f\u3001\u5225\u6dfb\u306e\u300c\u8abf\u67fb\u7968\u300d\u306b\u56de\u7b54\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u91cd\u70b9\u30c6\u30fc\u30de\u5be9\u67fb<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u30c6\u30fc\u30de\u306b\u7740\u76ee\u3057\u30012021\u5e74\uff13\u670831\u65e5\u4ee5\u964d\u3092\u6c7a\u7b97\u671f\u672b\u3068\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u4f1a\u793e\u306e\u4e2d\u304b\u3089\u5be9\u67fb\u5bfe\u8c61\u4f1a\u793e\u3092\u9078\u5b9a\u3059\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#fff0ff;color:#000000;border-color:#b22222;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u3059\u308b\u958b\u793a<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\uff3b\u5be9\u67fb\u5185\u5bb9\uff3d<\/span><\/strong><\/p>\n<ul>\n<li>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u9023\u3059\u308b\u3001\u975e\u8ca1\u52d9\u60c5\u5831\uff08\u300c\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u300d\u3001\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u3001\u300c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u300d\uff09\u3001\u53ca\u3073\u3001\u8ca1\u52d9\u60c5\u5831\uff08\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u6ce8\u8a18\u300d\u3001\u300c\u8ffd\u52a0\u60c5\u5831\u300d\uff09\u306e\u8a18\u8f09\u3092\u5be9\u67fb\u3059\u308b\u3002<\/li>\n<li>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u5c06\u6765\u306e\u898b\u901a\u3057\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4f01\u696d\u9593\u3067\u7570\u306a\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u5c06\u6765\u306e\u898b\u901a\u3057\u7b49\u306e\u59a5\u5f53\u6027\u81ea\u4f53\u3092\u5be9\u67fb\u3059\u308b\u3053\u3068\u306f\u4e88\u5b9a\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u4f01\u696d\u9593\u3067\u7570\u306a\u308b\u5c06\u6765\u306e\u898b\u901a\u3057\u7b49\u304c\u3042\u308a\u3046\u308b\u3068\u306e\u524d\u63d0\u306e\u3082\u3068\u3001\u305d\u308c\u3089\u306e\u4f01\u696d\u7279\u6709\u306e\u72b6\u6cc1\u3084\u8003\u3048\u65b9\u3092\u6295\u8cc7\u5bb6\u7b49\u304c\u5341\u5206\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u60c5\u5831\u304c\u5177\u4f53\u7684\u306b\u958b\u793a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5be9\u67fb\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\u5be9\u67fb\u5185\u5bb9\uff3d<\/strong><\/span><\/p>\n<ul>\n<li>\u6307\u5b9a\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u4efb\u610f\u9069\u7528\u3059\u308b\u4f1a\u793e\u3092\u5bfe\u8c61\u306b\u3001IFRS\u7b2c15\u53f7\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u300d\u306e\u9069\u7528\u72b6\u6cc1\u3092\u5be9\u67fb\u3059\u308b\u3002<\/li>\n<li>\u4f1a\u8a08\u51e6\u7406\u3084\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u306b\u52a0\u3048\u3001\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3082\u5be9\u67fb\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>\u8ca1\u52d9\u5c40\u7b49\u304b\u3089\u306e\u8cea\u554f\u72b6\u306b\u306f\u3001\u6b21\u306e\u89b3\u70b9\u3082\u53cd\u6620\u3057\u3066\u3044\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u304a\u308a\u3001\u672c\uff13\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306b\u969b\u3057\u3066\u3082\u3001\u4e0b\u8a18\u306e\u89b3\u70b9\u3092\u5341\u5206\u306b\u8003\u616e\u3057\u3001\u958b\u793a\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u3079\u304d\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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