{"id":232496,"date":"2021-06-29T09:10:44","date_gmt":"2021-06-29T00:10:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=232496"},"modified":"2021-06-28T20:57:16","modified_gmt":"2021-06-28T11:57:16","slug":"audit-report-142","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-142\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u30012020\u5e74\u5ea6\u306e\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u7b49\u3092\u516c\u8868\uff5e\u4eca\u5f8c\u306e\u884c\u52d5\u8a08\u753b\u3068\u3057\u3066KAM\u306e\u5831\u544a\u3078\u306e\u5bfe\u5fdc\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u306b\u95a2\u3059\u308b\u5bfe\u5fdc\u7b49\u3092\u4e88\u5b9a\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>\u4f1a\u8a08\u58eb\u5354\u4f1a\u30012020\u5e74\u5ea6\u306e\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u7b49\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4eca\u5f8c\u306e\u884c\u52d5\u8a08\u753b\u3068\u3057\u3066KAM\u306e\u5831\u544a\u3078\u306e\u5bfe\u5fdc\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u306b\u95a2\u3059\u308b\u5bfe\u5fdc\u7b49\u3092\u4e88\u5b9a\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>2021\u5e74\uff16\u670825\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\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: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\uff08\u672c\u7de8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\uff08\u8cc7\u6599\u7de8\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463<\/strong>\u3000\u300c\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u5236\u5ea6\u7b49\u306e\u89e3\u8aac\u300d<\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u53c8\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u304c\u884c\u3046\u76e3\u67fb\u306e\u54c1\u8cea\u7ba1\u7406\u306e\u72b6\u6cc1\u3092\u30ec\u30d3\u30e5\u30fc\u3059\u308b\u5236\u5ea6\uff08\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u5236\u5ea6\uff09\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308a\u3001\u57fa\u672c\u7684\u306a\u5bfe\u8c61\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u53c8\u306f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u308c\u3089\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u306e\u4e8b\u696d\u4f1a\u793e\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u3082\u95a2\u9023\u3059\u308b\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u53c2\u8003\u306b\u306a\u308b\u3082\u306e\u3092\u7d39\u4ecb\u3059\u308b\u3002<!--more--><\/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<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20210625ejb.html\" target=\"_blank\">\u300c2020\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\u7b49\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4f1a\u8a08\u51e6\u7406\u7b49\u306b\u95a2\u9023\u3059\u308b\u6539\u5584\u52e7\u544a<\/strong><\/h4>\n<p>\u6539\u5584\u52e7\u544a\u4e8b\u9805\u306f\u3001\u6b21\u306e\u9805\u76ee\u304b\u3089\u591a\u304f\u767a\u751f\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\uff08\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\uff08\u672c\u7de8\uff09\u300136\u30da\u30fc\u30b8\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u306e\u308c\u3093\u3092\u542b\u3080\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u7d99\u7d9a\u4f01\u696d\u306e\u524d\u63d0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1<\/p>\n<\/div>\n<p>\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u300d\u306b\u95a2\u3057\u3066\u3001\u6b21\u306e\u6539\u5584\u52e7\u544a\u4e8b\u9805\u304c\u898b\u3089\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\uff08\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\uff08\u672c\u7de8\uff09\u300136\u30da\u30fc\u30b8\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:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff41\uff09<\/span>\u3000\u7d4c\u55b6\u8005\u304c\u4f7f\u7528\u3057\u305f\u4eee\u5b9a\u306b\u5bfe\u3057\u3066\u6279\u5224\u7684\u306b\u691c\u8a0e\u3059\u308b\u59ff\u52e2\u306e\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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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\uff41\uff09<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u306f\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u5fdc\u3058\u3066\u7acb\u6848\u3057\u305f\u30ea\u30b9\u30af\u5bfe\u5fdc\u624b\u7d9a\u306e\u5b9f\u65bd\u6f0f\u308c\u3001\u3088\u308a\u8a3c\u660e\u529b\u306e\u5f37\u3044\u76e3\u67fb\u8a3c\u62e0\u306e\u5165\u624b\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff42\uff09<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u3092\u7121\u52b9\u5316\u3059\u308b\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u624b\u7d9a\u306e\uff11\u3064\u3067\u3042\u308b\u4ed5\u8a33\u30c6\u30b9\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u4e0d\u6b63\u30b7\u30ca\u30ea\u30aa\u306e\u691c\u8a0e\u304c\u4e0d\u5341\u5206\u3001\u62bd\u51fa\u3055\u308c\u305f\u4ed5\u8a33\u5165\u529b\u306b\u5bfe\u3059\u308b\u8a73\u7d30\u30c6\u30b9\u30c8\u7b49\u304c\u672a\u5b9f\u65bd<\/p>\n<\/div>\n<p>\u6b21\u306e\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6539\u5584\u52e7\u544a\u4e8b\u9805\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u300d\u300113\u300125\u300130\u300131\u300140\u300141\u300143\u300144\u300145\u300146\u300147\u300148\u300150\u300154\u300156\u30da\u30fc\u30b8\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:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u7d14\u8cc7\u7523\u304c\u6bc0\u640d\u3057\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3042\u308b\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u53d6\u5f97\u539f\u4fa1\u306b\u6bd4\u3057\u306650\uff05\u8d85\u4e0b\u843d\u3057\u3066\u3044\u306a\u3044\u3068\u3057\u3066\u3001\u6e1b\u640d\u51e6\u7406\u3092\u4e0d\u8981\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u3042\u308b\u3002<\/p>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3057\u3066\u3044\u308b\u304c\u3001\u5b9f\u65bd\u3057\u305f\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u767a\u898b\u4e8b\u9805\u304c\u3042\u3063\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #fffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u95a2\u4fc2\u4f1a\u793e\u306b\u304a\u3044\u3066\u5f53\u671f\u306b\u5897\u8cc7\u304c\u5b9f\u65bd\u3055\u308c\u305f\u7d50\u679c\u3001\u5f53\u671f\u672b\u306b\u304a\u3051\u308b\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u306f\u7c3f\u4fa1\u306e50\uff05\u8d85\u3068\u306a\u308a\u3001\u6e1b\u640d\u51e6\u7406\u306f\u884c\u308f\u308c\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 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#b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u50b5\u52d9\u8d85\u904e\u306b\u9665\u3063\u3066\u3044\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u6982\u306d\uff15\u5e74\u9593\u3067\u56de\u5fa9\u53ef\u80fd\u3067\u3042\u308b\u3068\u898b\u7a4d\u3082\u3063\u305f\u5b9f\u8cea\u4fa1\u984d\u304c\u53d6\u5f97\u4fa1\u984d\u307e\u3067\u306f\u9054\u3057\u306a\u3044\u3068\u5224\u65ad\u3057\u3001\u671f\u672b\u306b\u5099\u5fd8\u4fa1\u984d\uff11\u5186\u3092\u6b8b\u3057\u3066\u6e1b\u640d\u51e6\u7406\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5168\u984d\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3057\u3066\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u76e3\u67fb\u4eba\u306f\u3001\u8cb8\u4ed8\u91d1\u7b49\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u624b\u7d9a\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u3084\u8cc7\u91d1\u8a08\u753b\u306e\u5408\u7406\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4e8b\u696d\u8a08\u753b\u306e\u898b\u76f4\u3057<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u5f53\u305f\u308a\u3001\u95a2\u4fc2\u4f1a\u793e\u306e\u696d\u7e3e\u304c\u7279\u5b9a\u306e\u5e02\u5834\u306b\u304a\u3051\u308b\u9700\u8981\u306e\u6e1b\u5c11\u7b49\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u8cb7\u53ce\u6642\u306e\u4e2d\u671f\u8a08\u753b\u304b\u3089\u4e0b\u65b9\u306b\u4e56\u96e2\u3057\u305f\u305f\u3081\u3001\u5f53\u8a72\u8a08\u753b\u3092\u898b\u76f4\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u898b\u76f4\u3057\u5f8c\u306e\u8a08\u753b\u306b\u57fa\u3065\u304f\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u57fa\u790e\u306b\u5b9f\u8cea\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3001\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u304b\u5426\u304b\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u76e3\u67fb\u4eba\u306f\u5f53\u8a72\u8a08\u753b\u306e\u5b9f\u884c\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u3092\u8003\u616e\u3057\u3066\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3057\u3066\u3044\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u767a\u898b\u4e8b\u9805\u304c\u3042\u3063\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #fffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u898b\u76f4\u3057\u5f8c\u306e\u4e2d\u671f\u8a08\u753b\u306e\u524d\u63d0\u3068\u306a\u3063\u305f\u53d7\u6ce8\u306e\u72b6\u6cc1\u306a\u3069\u3092\u691c\u8a0e\u3057\u3001\u8a08\u753b\u306e\u9054\u6210\u304c\u56f0\u96e3\u3067\u306f\u306a\u3044\u3068\u7d50\u8ad6\u4ed8\u3051\u3066\u3044\u308b\u304c\u3001\u7d4c\u55b6\u8005\u304c\u8a08\u753b\u306e\u9054\u6210\u306b\u5f53\u305f\u308a\u963b\u5bb3\u8981\u56e0\u3068\u306a\u308b\u60c5\u5831\u3092\u5165\u624b\u3057\u3066\u4ee3\u66ff\u7684\u306a\u4eee\u5b9a\u53c8\u306f\u7d50\u679c\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u95a2\u4fc2\u4f1a\u793e\u306e\u696d\u7e3e\u304c\u4e0b\u65b9\u306b\u4e56\u96e2\u3057\u305f\u8981\u56e0\u3092\u7d4c\u55b6\u8005\u304c\u3069\u306e\u3088\u3046\u306b\u8a08\u753b\u306b\u53cd\u6620\u3057\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u5b9a\u91cf\u7684\u306b\u691c\u8a0e\u3057\u3066\u304a\u3089\u305a\u3001\u7d4c\u55b6\u8005\u304c\u4f7f\u7528\u3057\u3066\u3044\u308b\u91cd\u8981\u306a\u4eee\u5b9a\u306e\u5408\u7406\u6027\u3092\u8a55\u4fa1\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u307e\u305f\u3001\u91cd\u8981\u306a\u4eee\u5b9a\u306e\u5408\u7406\u6027\u306b\u95a2\u9023\u3059\u308b\u7279\u5b9a\u306e\u884c\u52d5\u65b9\u91dd\u3092\u5b9f\u884c\u3059\u308b\u7d4c\u55b6\u8005\u306e\u610f\u601d\u3068\u80fd\u529b\u3092\u8a55\u4fa1\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u6642\u4fa1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u682a\u5f0f\u306e\u8a55\u4fa1<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u8d85\u904e\u53ce\u76ca\u529b\u7b49\u3092\u53cd\u6620\u3057\u3066\u7d14\u8cc7\u7523\u306b\u6bd4\u3079\u3066\u76f8\u5f53\u9ad8\u3044\u4fa1\u984d\u3067\u53d6\u5f97\u3057\u305f\u6642\u4fa1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u767a\u898b\u4e8b\u9805\u304c\u3042\u3063\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #fffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u76e3\u67fb\u4eba\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u7406\u7684\u306a\u6839\u62e0\u3068\u306a\u308b\u4e8b\u696d\u8a08\u753b\u3092\u5165\u624b\u3057\u3066\u304a\u3089\u305a\u3001\u8d85\u904e\u53ce\u76ca\u529b\u3092\u542b\u3080\u53d6\u5f97\u4fa1\u984d\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u6642\u4fa1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u682a\u5f0f\u306e\u671f\u672b\u8a55\u4fa1\u306b\u969b\u3057\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3092\u69cb\u7bc9\u3057\u305d\u308c\u306b\u6e96\u62e0\u3057\u3066\u8a55\u4fa1\u3057\u3066\u3044\u308b\u304c\u3001\u76e3\u67fb\u4eba\u306f\u6b21\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u3055\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306e\u67a0\u7d44\u307f\u306b\u304a\u3044\u3066\u8981\u6c42\u3055\u308c\u308b\u4e8b\u9805\u3092\u9069\u5207\u306b\u9069\u7528\u3057\u305f\u304b\u3069\u3046\u304b\u5341\u5206\u306b\u5224\u65ad\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\uff41\uff09<\/span>\u3000\u53d6\u5f97\u5f8c\uff11\u5e74\u3092\u7d4c\u904e\u3057\u306a\u3044\u6700\u521d\u306e\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u306f\u6e1b\u640d\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\uff42\uff09<\/span>\u3000\u8d85\u904e\u53ce\u76ca\u529b\u306e\u5408\u7406\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u7b2c\uff11\u56db\u534a\u671f\u3067\u306e\u6e1b\u640d\u51e6\u7406<\/strong><\/span><\/h4>\n<div><span style=\"color: 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class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u591a\u984d\u306e\u306e\u308c\u3093\u306e\u8a08\u4e0a<\/strong><\/span><\/h4>\n<div><span style=\"color: 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class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u306e\u308c\u3093<\/strong><\/span><\/h4>\n<div><span style=\"color: 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class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #fffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u76e3\u67fb\u4eba\u306f\u3001\u7d4c\u55b6\u8005\u304c\u7b56\u5b9a\u3057\u305f\u4e8b\u696d\u8a08\u753b\u3068\u5b9f\u7e3e\u306e\u4e56\u96e2\u306b\u3064\u3044\u3066\u9061\u53ca\u7684\u306a\u691c\u8a0e\u3092\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u6b21\u306e\u3088\u3046\u306aIFRS\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u767a\u898b\u4e8b\u9805\u304c\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\uff42\uff09<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u306f\u3001\u7b56\u5b9a\u3057\u305f\u4e8b\u696d\u8a08\u753b\u306b\u3064\u3044\u3066\u60b2\u89b3\u7684\u306a\u30b7\u30ca\u30ea\u30aa\u306b\u57fa\u3065\u304f\u611f\u5fdc\u5ea6\u5206\u6790\u3092\u5b9f\u65bd\u3057\u3001\u4ee3\u66ff\u7684\u306a\u4eee\u5b9a\u53c8\u306f\u7d50\u679c\u306b\u57fa\u3065\u3044\u305f\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u7b49\u3092\u901a\u3058\u3066\u6700\u5584\u306e\u898b\u7a4d\u308a\u3092\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\uff08IAS \u7b2c36\u53f733\u9805\u3001134\u9805\uff09\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u7d4c\u55b6\u8005\u304c\u5f53\u8a72\u4e8b\u9805\u3092\u9069\u5207\u306b\u5b9f\u65bd\u3057\u3066\u3044\u308b\u304b\u76e3\u67fb\u4eba\u3068\u3057\u3066\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u6b21\u306e\u3088\u3046\u306a\u4e8b\u9805\u304c\u767a\u898b\u3055\u308c\u3001\u76e3\u67fb\u4eba\u306f\u3001\u306e\u308c\u3093\u3092\u542b\u3080\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u95a2\u3057\u3001\u5341\u5206\u304b\u3064\u9069\u5207\u306a\u76e3\u67fb\u8a3c\u62e0\u3092\u5165\u624b\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\uff08\uff43\uff09<\/span>\u3000\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u304c\u55b6\u696d\u6d3b\u52d5\u3092\u3057\u3066\u3044\u308b\u88fd\u54c1\u3001\u7523\u696d\u3001\u56fd\u3001\u5e02\u5834\u74b0\u5883\u7b49\u306e\u7d4c\u55b6\u74b0\u5883\u3084\u4e8b\u696d\u74b0\u5883\u306b\u7167\u3089\u3057\u3066\u3001\u5f53\u8a72\u6210\u9577\u7387\u304c\u59a5\u5f53\u304b\u3069\u3046\u304b\u3001\u7d4c\u55b6\u8005\u304c\u4f7f\u7528\u3057\u305f\u91cd\u8981\u306a\u4eee\u5b9a\u306e\u5408\u7406\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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#b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306b\u95a2\u3057\u3066\u3001\u91cd\u8981\u306a\u69cb\u6210\u5358\u4f4d\u3067\u3042\u308b\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u306f\u4e3b\u8981\u306a\u4e8b\u696d\u3068\u306f\u95a2\u9023\u306e\u306a\u3044\u4e8b\u696d\u3092\u65b0\u305f\u306b\u958b\u59cb\u3057\u3066\u304a\u308a\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u4f1a\u8a08\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u3001\u5f53\u8a72\u9023\u7d50\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u793e\u5168\u4f53\u3092\uff11\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3001\u65b0\u898f\u4e8b\u696d\u306e\u571f\u5730\u3084\u6a5f\u68b0\u88c5\u7f6e\u7b49\u3092\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u6700\u5c0f\u306e\u5358\u4f4d\u3068\u3057\u3066\u3044\u306a\u3044\u304c\u3001\u76e3\u67fb\u4eba\u306f\u5f53\u8a72\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u5358\u4f4d\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306b\u95a2\u3057\u3066\u3001\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u304c\u7570\u306a\u308b\u5b50\u4f1a\u793e\u3068\u306e\u540c\u4e00\u62e0\u70b9\u306e\u5e97\u8217\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u5e97\u8217\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u5408\u7b97\u3057\u3066\u5224\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u6e1b\u640d\u306e\u5146\u5019<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u5b50\u4f1a\u793e\u306e\u8cb7\u53ce\u6642\u306b\u767a\u751f\u3057\u305f\u306e\u308c\u3093\u3092\u542b\u3080\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u6e1b\u640d\u306e\u5146\u5019\u306e\u6709\u7121\u306e\u5224\u5b9a\u306b\u304a\u3044\u3066\u3001\u5b50\u4f1a\u793e\u306e\u696d\u7e3e\u304c\u8cb7\u53ce\u6642\u306e\u4e8b\u696d\u8a08\u753b\u3092\u5927\u5e45\u306b\u4e0b\u56de\u3063\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u4fc2\u308b\u696d\u7e3e\u304c\uff12\u671f\u9023\u7d9a\u3057\u3066\u55b6\u696d\u640d\u5931\u306e\u72b6\u6cc1\u306b\u306a\u3044\u3053\u3068\u306e\u307f\u3092\u7406\u7531\u306b\u6e1b\u640d\u306e\u5146\u5019\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u7d4c\u55b6\u74b0\u5883\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u304b\u306a\u3069\u3001\u4ed6\u306e\u6e1b\u640d\u306e\u5146\u5019\u306e\u6709\u7121\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u8a72\u5224\u65ad\u306b\u3064\u3044\u3066\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u304a\u3044\u3066\u8981\u6c42\u3055\u308c\u308b\u4e8b\u9805\u3092\u9069\u5207\u306b\u9069\u7528\u3057\u305f\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u6b21\u306e\u4e8b\u4f8b\u3082\u3042\u3063\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #fffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u6e1b\u640d\u306e\u5146\u5019\u306e\u628a\u63e1\u306b\u304a\u3044\u3066\u3001\u55b6\u696d\u640d\u76ca\u304c\uff12\u671f\u9023\u7d9a\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u3001\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u30d7\u30e9\u30b9\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u6e1b\u640d\u306e\u5146\u5019\u306f\u306a\u3044\u3068\u5224\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001\u55b6\u696d\u640d\u76ca\u306b\u3088\u308a\u6e1b\u640d\u306e\u5146\u5019\u3092\u5224\u5b9a\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u6e1b\u640d\u306e\u5146\u5019\u306e\u628a\u63e1\u306b\u304a\u3044\u3066\u3001\u4f1a\u793e\u5358\u4f4d\u3092\u5404\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\uff12\u671f\u9023\u7d9a\u55b6\u696d\u8d64\u5b57\u306b\u306a\u3063\u3066\u3044\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u3042\u308b\u304c\u3001\u4e8b\u696d\u7acb\u3061\u4e0a\u3052\u304b\u3089\u9593\u3082\u306a\u3044\u3053\u3068\u3092\u3082\u3063\u3066\u3001\u6e1b\u640d\u306e\u5146\u5019\u306f\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u6e1b\u640d\u306e\u5146\u5019\u306e\u628a\u63e1\u306b\u304a\u3044\u3066\u3001\u5404\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u306e\u691c\u8a0e\u306b\u969b\u3057\u3001\u672c\u793e\u8cbb\u7b49\u306e\u9593\u63a5\u7684\u306b\u751f\u305a\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u5404\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u55b6\u696d\u640d\u76ca\u306b\u914d\u8ce6\u3057\u306a\u304f\u3066\u3088\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u30fb\u6e2c\u5b9a<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3057\u3066\u3044\u308b\u91cd\u8981\u306a\u69cb\u6210\u5358\u4f4d\u304c\u5358\u72ec\u3067\u55b6\u3080\u4e8b\u696d\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u8a8d\u8b58\u5224\u5b9a\u306b\u304a\u3044\u3066\u3001\u7d4c\u55b6\u8005\u304c\u4f5c\u6210\u3057\u305f\u4e8b\u696d\u8a08\u753b\u306e\u7fcc\u3005\u671f\u4ee5\u964d\u6570\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u7fcc\u671f\u306e\u6570\u5024\u3092\u636e\u3048\u7f6e\u304d\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u5408\u7406\u6027\u306b\u554f\u984c\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u65e8\u3092\u76e3\u67fb\u8abf\u66f8\u306b\u8a18\u8f09\u3059\u308b\u306b\u3068\u3069\u307e\u308a\u3001\u305d\u306e\u6839\u62e0\u306e\u5408\u7406\u6027\u3092\u5341\u5206\u306b\u8a55\u4fa1\u3057\u3066\u304a\u3089\u305a\u3001\u5b9a\u91cf\u7684\u306a\u8a55\u4fa1\u3092\u542b\u3081\u3066\u3001\u7d4c\u55b6\u8005\u306e\u91cd\u8981\u306a\u4eee\u5b9a\u3092\u7279\u5b9a\u3057\u3066\u8a55\u4fa1\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u6b21\u306e\u4e8b\u4f8b\u3082\u3042\u3063\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #fffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u306b\u304a\u3044\u3066\u3001\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u5404\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u4fc2\u308b\u7fcc\u5e74\u5ea6\u4e8b\u696d\u8a08\u753b\u3092\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u8a8d\u8b58\u5224\u5b9a\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u65b9\u3067\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u5f53\u305f\u3063\u3066\u5168\u793e\u30d9\u30fc\u30b9\u306e\u7fcc\u5e74\u5ea6\u4e8b\u696d\u8a08\u753b\u306b\u904e\u53bb\uff13\u671f\u306e\u9054\u6210\u7387\uff08\u4e88\u7b97\u306b\u5bfe\u3059\u308b\u5b9f\u7e3e\u306e\u5272\u5408\uff09\u3092\u52a0\u5473\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u8a8d\u8b58\u5224\u5b9a\u3068\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u7528\u3044\u305f\u7fcc\u5e74\u5ea6\u4e8b\u696d\u8a08\u753b\u306b\u4fc2\u308b\u7d4c\u55b6\u8005\u306e\u4eee\u5b9a\u304c\u6574\u5408\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u304c\u6c7a\u7b97\u77ed\u4fe1\u767a\u8868\u6642\u306b\u516c\u8868\u3057\u305f\u4e8b\u696d\u8a08\u753b\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306e\u8a8d\u8b58\u5224\u5b9a\u306b\u7528\u3044\u305f\u7fcc\u5e74\u5ea6\u4e8b\u696d\u8a08\u753b\u304b\u3089\u4e0b\u65b9\u306b\u4fee\u6b63\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8a55\u4fa1\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u304a\u3044\u3066\u3001\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\uff09\u306b\u57fa\u3065\u304d\u4f1a\u793e\u5206\u985e\u3092\uff13\u3068\u3057\u3001\u5c06\u6765\uff15\u5e74\u9593\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u308a\u306b\u304a\u3044\u3066\u3001\u7fcc\u671f\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u6e1b\u5c11\u3057\u3001\u305d\u306e\u5f8c\u306f\u305d\u306e\u8ab2\u7a0e\u6240\u5f97\u6c34\u6e96\u3092\u7dad\u6301\u3059\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u76e3\u67fb\u4eba\u306f\u3001\u305d\u306e\u898b\u8fbc\u307f\u306b\u4f7f\u7528\u3055\u308c\u305f\u4eee\u5b9a\u306e\u5408\u7406\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u68da\u5378\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u65b9\u91dd<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u5c0f\u58f2\u696d\u306e\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u304c\u68da\u5378\u8cc7\u7523\u306e\u4f1a\u8a08\u65b9\u91dd\u3068\u3057\u3066\u300c\u58f2\u4fa1\u9084\u5143\u6cd5\u306b\u3088\u308b\u539f\u4fa1\u6cd5\u300d\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u671f\u672b\u5728\u5eab\u91d1\u984d\u3092\u300c\u7a0e\u6cd5\u57fa\u6e96\u306b\u57fa\u3065\u304f\u58f2\u4fa1\u9084\u5143\u6cd5\u300d\u306b\u3088\u308a\u8a08\u7b97\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u8a08\u7b97\u65b9\u6cd5\u304c\u4f01\u696d\u306e\u4f1a\u8a08\u65b9\u91dd\u306b\u7167\u3089\u3057\u3066\u59a5\u5f53\u3067\u3042\u308b\u304b\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u6ede\u7559\u671f\u9593\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u306e\u6bd4\u7387\u3067\u6e1b\u4fa1\u3059\u308b\u3068\u3044\u3046\u8a55\u4fa1\u30eb\u30fc\u30eb\u306b\u5f93\u3063\u3066\u68da\u5378\u8cc7\u7523\u3092\u8a55\u4fa1\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u76e3\u67fb\u4eba\u306f\u3001\u5f53\u8a72\u8a55\u4fa1\u30eb\u30fc\u30eb\u81ea\u4f53\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u5831\u916c\u3092\u524d\u6255\u3044\u3057\u3066\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u3001\u305d\u306e\u3057\u3070\u3089\u304f\u5f8c\u306b\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u66f8\u3092\u4ea4\u308f\u3057\u3001\uff15\u5e74\u9593\u306e\u5951\u7d04\u671f\u9593\u306b\u308f\u305f\u308a\u5b9a\u984d\u511f\u5374\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u4eba\u306f\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u5bfe\u5fdc\u624b\u7d9a\u3068\u3057\u3066\u5951\u7d04\u66f8\u306e\u95b2\u89a7\u3068\u511f\u5374\u8cbb\u306e\u518d\u8a08\u7b97\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5951\u7d04\u66f8\u3067\u306f\u3001\u5951\u7d04\u671f\u9593\u306e\u5b9a\u3081\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5831\u916c\u306f\u56db\u534a\u671f\u3054\u3068\u306b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306b\u57fa\u3065\u304d\u652f\u6255\u3046\u5b9a\u3081\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5951\u7d04\u671f\u9593\u306b\u308f\u305f\u308b\u5831\u916c\u3092\u4e00\u62ec\u3067\u524d\u6255\u3044\u3057\u305f\u3053\u3068\u3068\u77db\u76fe\u3057\u305f\u76e3\u67fb\u8a3c\u62e0\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306e\u4e2d\u3001\u5951\u7d04\u66f8\u306b\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u3068\u7570\u306a\u308b\u65b9\u6cd5\u3067\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u7d4c\u7def\u306e\u628a\u63e1\u3001\u5951\u7d04\u306b\u81f3\u308b\u793e\u5185\u306e\u627f\u8a8d\u624b\u7d9a\u306e\u9069\u5207\u6027\u53ca\u3073\u5831\u916c\u91d1\u984d\u306e\u59a5\u5f53\u6027\u306e\u691c\u8a0e\u3092\u542b\u3081\u3001\u76e3\u67fb\u624b\u7d9a\u306e\u5909\u66f4\u53c8\u306f\u8ffd\u52a0\u304c\u5fc5\u8981\u3067\u3042\u308b\u304b\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u878d\u8cc7\u624b\u6570\u6599\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u8cc7\u91d1\u501f\u5165\u6642\u306b\u652f\u6255\u3046\u878d\u8cc7\u624b\u6570\u6599\u3092\u501f\u5165\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u8cbb\u7528\u8a8d\u8b58\u3057\u3001\u7fcc\u671f\u4ee5\u964d\u306b\u4fc2\u308b\u8cbb\u7528\u3092\u524d\u6255\u8cbb\u7528\u53ca\u3073\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u306b\u9069\u5207\u306a\u4f1a\u8a08\u65b9\u91dd\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u975e\u901a\u4f8b\u7684\u306a\u53d6\u5f15<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u4f1a\u793e\u306e\u9867\u554f\u304b\u3089\u306e\u65a1\u65cb\u306b\u3088\u308a\u3001\u4f1a\u793e\u3068\u76f4\u63a5\u53d6\u5f15\u306e\u306a\u3044\u500b\u4eba\u304b\u3089\u306e\u8cc7\u91d1\u501f\u5165\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u76e3\u67fb\u4eba\u306f\u3001\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u3092\u793a\u5506\u3059\u308b\u72b6\u6cc1\u3092\u8b58\u5225\u3057\u3066\u304a\u3089\u305a\u3001\u5f53\u8a72\u500b\u4eba\u306e\u7d20\u6027\u3084\u8cc7\u91d1\u6e90\u3001\u5f53\u8a72\u500b\u4eba\u306b\u3068\u3063\u3066\u306e\u8cb8\u4ed8\u53d6\u5f15\u306e\u7d4c\u6e08\u7684\u5408\u7406\u6027\u7b49\u306b\u3064\u3044\u3066\u306e\u691c\u8a0e\u306a\u3069\u3001\u4e0d\u6b63\u306b\u3088\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u306e\u7591\u7fa9\u304c\u5b58\u5728\u3057\u3066\u3044\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u4ed5\u8a33\u30c6\u30b9\u30c8<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u62bd\u51fa\u3057\u305f\u4ed5\u8a33\u306e\u5185\u5bb9\u3092\u691c\u8a0e\u3057\u305f\u7d50\u679c\u3001\u300c\u7570\u5e38\u306f\u8b58\u5225\u3055\u308c\u306a\u304b\u3063\u305f\u3002\u300d\u3068\u3057\u305f\u4e0a\u3067\u3001\u300c\u8b58\u5225\u3055\u308c\u3066\u3044\u306a\u3044\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u3084\u3001\u901a\u4f8b\u3067\u306a\u3044\u53d6\u5f15\u306f\u8b58\u5225\u3055\u308c\u306a\u304b\u3063\u305f\u3002\u300d\u3068\u7d50\u8ad6\u4ed8\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u8b58\u5225\u3057\u305f\u4e0d\u6b63\u30ea\u30b9\u30af\u306b\u7167\u3089\u3057\u3066\u4f55\u304c\u7570\u5e38\u306a\u306e\u304b\u3092\u5b9a\u7fa9\u4ed8\u3051\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u9023\u7d50\u7bc4\u56f2<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306f\u3001\u5f79\u54e1\u304c\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u81ea\u5df1\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3066\u3044\u308b\u4f1a\u793e\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5f79\u54e1\u304c\u81ea\u8eab\u306e\u305f\u3081\u306e\u7d4c\u55b6\u3092\u76ee\u7684\u3068\u3057\u3066\u682a\u5f0f\u3092\u6240\u6709\u3059\u308b\u4f1a\u793e\u3067\u3042\u308b\u3068\u306e\u7406\u7531\u304b\u3089\u7dca\u5bc6\u306a\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3057\u3066\u9023\u7d50\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u7dca\u5bc6\u8005\u306e\u5224\u5b9a\u306b\u95a2\u3057\u3066\u3001\u4ed6\u306e\u5ba2\u89b3\u7684\u306a\u4e8b\u8c61\u3092\u8003\u616e\u3057\u3066\u304a\u3089\u305a\u3001\u9023\u7d50\u7bc4\u56f2\u306e\u59a5\u5f53\u6027\u3092\u5341\u5206\u306b\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u95a2\u9023\u5f53\u4e8b\u8005<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u306b\u9023\u7d50\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u5e33\u7c3f\u4fa1\u984d\u3067\u58f2\u5374\u3057\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u8003\u616e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u307e\u305f\u3001\u682a\u5f0f\u8b72\u6e21\u5951\u7d04\u66f8\u53ca\u3073\u5165\u91d1\u306e\u7a81\u5408\u306f\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5f53\u8a72\u682a\u5f0f\u3092\u5e33\u7c3f\u4fa1\u984d\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u306e\u59a5\u5f53\u6027\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u306e\u4e3b\u8981\u682a\u4e3b\u304b\u3064\u53d6\u7de0\u5f79\u304c\u4fdd\u6709\u3059\u308b\u4f01\u696d\u306e\u682a\u5f0f\u3092\u682a\u5f0f\u4ea4\u63db\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u5b50\u4f1a\u793e\u3068\u3057\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u76e3\u67fb\u4eba\u306f\u3001\u4f01\u696d\u306e\u901a\u5e38\u306e\u53d6\u5f15\u904e\u7a0b\u304b\u3089\u5916\u308c\u305f\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u91cd\u8981\u306a\u53d6\u5f15\u3067\u3042\u308b\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u304c\u3001\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3068\u3057\u3066\u8b58\u5225\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u3068\u306e\u53d6\u5f15\u304c\u72ec\u7acb\u7b2c\u4e09\u8005\u9593\u53d6\u5f15\u3068\u540c\u7b49\u306e\u53d6\u5f15\u6761\u4ef6\u3067\u5b9f\u884c\u3055\u308c\u3066\u3044\u308b\u65e8\u304c\u6ce8\u8a18\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u76e3\u67fb\u4eba\u306f\u3001\u5f53\u8a72\u53d6\u5f15\u304c\u72ec\u7acb\u7b2c\u4e09\u8005\u9593\u53d6\u5f15\u3068\u540c\u7b49\u306e\u53d6\u5f15\u6761\u4ef6\u306b\u3088\u308a\u5b9f\u884c\u3055\u308c\u305f\u304b\u3069\u3046\u304b\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u8ca1\u52d9\u8af8\u8868\u7b49\u306e\u8868\u793a\u53ca\u3073\u958b\u793a<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u76e3\u67fb\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u3068\u306e\u91cd\u8981\u306a\u76f8\u9055\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u901a\u8aad\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u95a2\u4fc2\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u306e\u6240\u6709\u5272\u5408\u306e\u8aa4\u308a\u3092\u767a\u898b\u3067\u304d\u3066\u3044\u306a\u3044\u306a\u3069\u3001\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u304a\u3051\u308b\u8907\u6570\u306e\u865a\u507d\u8868\u793a\u3092\u770b\u904e\u3057\u3066\u304a\u308a\u3001\u76e3\u67fb\u3057\u305f\u8ca1\u52d9\u8af8\u8868\u53c8\u306f\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u4fee\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\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=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u7d4c\u55b6\u8005\u306e\u5229\u7528\u3059\u308b\u5c02\u9580\u5bb6\u306e\u696d\u52d9<\/strong><\/span><\/h4>\n<div><span style=\"color: #b22222;\"><strong>\u300a\u6307\u6458\u4e8b\u9805\u300b<\/strong><\/span><\/div>\n<p>\u7279\u5225\u306a\u691c\u8a0e\u3092\u5fc5\u8981\u3068\u3059\u308b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3057\u3066\u3044\u308b\u8ca9\u58f2\u7528\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3057\u3066\u3001\u76e3\u67fb\u5bfe\u8c61\u4f1a\u793e\u304c\u5229\u7528\u3059\u308b\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u304c\u4f5c\u6210\u3057\u305f\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u66f8\u3092\u76e3\u67fb\u8a3c\u62e0\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u9451\u5b9a\u8a55\u4fa1\u306e\u624b\u6cd5\u53ca\u3073\u524d\u63d0\u6761\u4ef6\u7b49\u306e\u691c\u8a3c\u3092\u3057\u3066\u304a\u3089\u305a\u3001\u76e3\u67fb\u8a3c\u62e0\u3068\u3057\u3066\u306e\u9069\u5207\u6027\u3092\u95a2\u9023\u3059\u308b\u30a2\u30b5\u30fc\u30b7\u30e7\u30f3\u306b\u7167\u3089\u3057\u3066\u8a55\u4fa1\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002\n<\/div>\n<\/div>\n<\/div>\n<p>\u3088\u308a\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/about\/activity\/self-regulatory\/quality\/#anchor-01\" target=\"_blank\">2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6<\/a>\u300d\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4eca\u5f8c\u306e\u884c\u52d5\u8a08\u753b<\/strong><\/h4>\n<p>\u6b21\u306e\u5bfe\u5fdc\u3092\u884c\u3046\u3068\u306e\u3053\u3068\u3067\u3042\u308b\uff08\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\uff08\u672c\u7de8\uff09\u300145\u300146\u30da\u30fc\u30b8\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;\">\u2460<\/span>\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u3059\u308b\u5bfe\u5fdc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u5831\u544a\u3078\u306e\u5bfe\u5fdc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u6307\u5c0e\u6a5f\u80fd\u306e\u5145\u5b9f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u56fd\u969b\u54c1\u8cea\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u57fa\u6e96\u3084\u502b\u7406\u898f\u7a0b\u306e\u6539\u8a02\u3078\u306e\u5bfe\u5fdc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u7279\u6027\u306b\u5fdc\u3058\u305f\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u5728\u308a\u65b9\u306e\u691c\u8a0e<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u7570\u52d5\u7406\u7531<\/strong><\/h4>\n<p>2020\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892021\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u751f\u3058\u305f\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u7570\u52d5\u306e\u3046\u3061\u30012021\u5e74\uff14\u670830\u65e5\u307e\u3067\u306b\u524d\u4efb\u76e3\u67fb\u4eba\u53ca\u3073\u5f8c\u4efb\u76e3\u67fb\u4eba\u304b\u3089\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f103\u4ef6\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u7570\u52d5\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u7406\u7531\u3092\u96c6\u8a08\u3057\u3066\u3044\u308b\uff08\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\uff08\u8cc7\u6599\u7de8\uff09\u300d\u300118\u300119\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u7570\u52d5\u7406\u7531\u3068\u3057\u3066\u300c\u76e3\u67fb\u5831\u916c\u300d\u3001\u300c\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u300d\u3092\u3042\u3052\u3066\u3044\u308b\u4f8b\u304c\u591a\u3044\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5f8c\u4efb\u76e3\u67fb\u4eba\u306f\u3001\u300c\u76e3\u67fb\u4eba\u306e\u5bfe\u5fdc\u306e\u9069\u6642\u6027\u3084\u4eba\u54e1\u3078\u306e\u4e0d\u6e80\u300d\u3082\u300c\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\u300d\u3068\u540c\u7a0b\u5ea6\u3092\u7570\u52d5\u7406\u7531\u3068\u3057\u3066\u6319\u3052\u3066\u304a\u308a\u3001\u524d\u4efb\u76e3\u67fb\u4eba\u53ca\u3073\u5f8c\u4efb\u76e3\u67fb\u4eba\u306e\u56de\u7b54\u4ef6\u6570\u304c\u6700\u3082\u5927\u304d\u304f\u4e56\u96e2\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>\u2164\u3000IFIAR \u306e\u8abf\u67fb\u7d50\u679c<\/strong><\/h4>\n<p>\u76e3\u67fb\u76e3\u7763\u6a5f\u95a2\u56fd\u969b\u30d5\u30a9\u30fc\u30e9\u30e0\uff08\u4ee5\u4e0b\u300cIFIAR\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u4e16\u754c\u5404\u56fd\u30fb\u5730\u57df\u306e\u76e3\u67fb\u76e3\u7763\u6a5f\u95a2\u304b\u3089\u69cb\u6210\u3055\u308c\u305f\u7d44\u7e54\u3067\u3042\u308b\u3002<\/p>\n<p>IFIAR\u306b\u3088\u308b\u300c\u4e0a\u5834\u4f1a\u793e\u306e\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u306e\u9805\u76ee\u5225\u306e\u6307\u6458\u6570\u300d\u3067\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\uff08\u8cc7\u6599\u7de8\uff09\u300d\u300123\u30da\u30fc\u30b8\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u3092\u542b\u3080\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u8a55\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u30fb\u958b\u793a\u306e\u59a5\u5f53\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb<\/p>\n<\/div>\n<p>\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u3092\u542b\u3080\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u306b\u3064\u3044\u3066\u306f\u3001\u6307\u6458\u6570\u306f\u524d\u5e74\u5ea6\u304b\u3089\u6e1b\u5c11\u3057\u3066\u3044\u308b\u304c\u3001\u524d\u5e74\u5ea6\u540c\u69d8\u3001\u6574\u5408\u6027\u306e\u306a\u3044\u76e3\u67fb\u8a3c\u62e0\u306e\u691c\u8a0e\u3092\u542b\u3080\u7d4c\u55b6\u8005\u306e\u4eee\u5b9a\u306e\u5408\u7406\u6027\u3092\u5341\u5206\u306b\u8a55\u4fa1\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u6307\u6458\u304c\u307b\u307c\u534a\u6570\u3092\u5360\u3081\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\uff08\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\uff08\u8cc7\u6599\u7de8\uff09\u300d\u300123\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>2021\u5e74\uff16\u670825\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u2460\u3000\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\u300d\uff08\u672c\u7de8\uff09<br \/>\n\u2461\u3000\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u6982\u8981\uff08\u8cc7\u6599\u7de8\uff09\u300d<br \/>\n\u2462\u3000\u300c2020\u5e74\u5ea6\u3000\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u300d<br \/>\n\u2463\u3000\u300c\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u5236\u5ea6\u7b49\u306e\u89e3\u8aac\u300d<\/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":[370,178,180,235,167,289],"tags":[316,128],"backnumber":[2101],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 23:50:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/232496"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=232496"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/232496\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=232496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=232496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=232496"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=232496"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=232496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}