{"id":23526,"date":"2013-09-12T10:13:25","date_gmt":"2013-09-12T01:13:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=23526"},"modified":"2014-03-28T15:40:58","modified_gmt":"2014-03-28T06:40:58","slug":"accounting-article-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-9\/","title":{"rendered":"\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4\u3000\u3010\u7b2c\uff19\u56de\uff08\u524d\u7de8\uff09\u3011\u661f\u91ce\u4f73\u8def\u6c0f\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u300c\u7d4c\u55b6\u8005\u304b\u3089\u898b\u305f\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d6\u306a\u8ca1\u52d9\u6226\u7565\u3068\u306f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff19\u56de<span style=\"color: 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style=\"text-align: right;\">\u682a\u5f0f\u4f1a\u793e\u661f\u91ce\u30ea\u30be\u30fc\u30c8<br \/>\n\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u3000<strong>\u661f\u91ce\u3000\u4f73\u8def<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 5px; border-radius: 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#b22222;\"><strong>\u2015\u2015\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d6\u306a\u8ca1\u52d9\u6226\u7565\u306e\u305f\u3081\u306b<\/strong><\/span><\/h4>\n<p>\u53e4\u5178\u7684\u306a\u8b70\u8ad6\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u7279\u306b\u30db\u30c6\u30eb\u696d\u754c\u306e\u5834\u5408\u3001\u8ca1\u52d9\u306b\u643a\u308f\u308b\u4eba\u3068\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u306b\u643a\u308f\u308b\u4eba\u3067\u306f\u3001\u8003\u3048\u65b9\u306e\u65b9\u5411\u6027\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u540c\u3058\u30db\u30c6\u30eb\u7d4c\u55b6\u306b\u643a\u308f\u308b\u4eba\u3067\u3082\u3001\u8ca1\u52d9\u90e8\u9580\u306b\u306f\u7a3c\u50cd\u7387\u512a\u5148\u578b\u306e\u4eba\u304c\u591a\u304f\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u90e8\u9580\u306b\u306f\u5358\u4fa1\u512a\u5148\u306e\u4eba\u304c\u591a\u3044\u3001\u3068\u3044\u3046\u306e\u304c\u5178\u578b\u7684\u306a\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u307e\u305a\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u90e8\u9580\u306f\u300c\u5358\u4fa1\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u30d6\u30e9\u30f3\u30c9\u306e\u7dad\u6301\u306b\u3064\u306a\u304c\u308a\u3001\u30d6\u30e9\u30f3\u30c9\u306e\u7dad\u6301\u304c\u7d50\u679c\u7684\u306b\u53ce\u76ca\u3078\u3064\u306a\u304c\u308b\u300d\u3068\u8003\u3048\u308b\u306e\u306b\u5bfe\u3057\u3001\u8ca1\u52d9\u90e8\u9580\u306f\u300c\u5ba2\u5ba4\u306f\u5728\u5eab\u304c\u304d\u304b\u306a\u3044\u306e\u3067\u3001\u3068\u306b\u304b\u304f\u5358\u4fa1\u3092\u4e0b\u3052\u3066\u3067\u3082\u7a3c\u50cd\u7387\u306e\u5411\u4e0a\u3092\u512a\u5148\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u305d\u306e\u65e5\u3054\u3068\u306e\u7a3c\u50cd\u3092\u6700\u5927\u5316\u3059\u308b\u5358\u4fa1\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3001\u7d50\u679c\u7684\u306b\u53ce\u76ca\u304c\u9ad8\u307e\u308b\u300d\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8003\u3048\u65b9\u306e\u76f8\u53cd\u306f\u3001\u30db\u30c6\u30eb\u7d4c\u55b6\u304c\u5b66\u554f\u3068\u3057\u3066\u8a9e\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304b\u3089\u306e\u5178\u578b\u7684\u306a\u8b70\u8ad6\u3067\u3042\u308a\u3001\u30b3\u30fc\u30cd\u30eb\u5927\u5b66\u306e\u30db\u30c6\u30eb\u30b9\u30af\u30fc\u30eb\u306b\u304a\u3044\u3066\u3082\u3001\u8ca1\u52d9\u306e\u6388\u696d\u3067\u306f\u300c\u672c\u6765\u3069\u3061\u3089\u3092\u512a\u5148\u3059\u3079\u304d\u306a\u306e\u304b\u300d\u3068\u3044\u3046\u8a71\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<!--more--><\/p>\n<p>\u79c1\u304c\u601d\u3046\u306e\u306f\u3001\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d6\u306a\u8ca1\u52d9\u6226\u7565\u3092\u63a1\u3063\u3066\u3044\u304f\u4e0a\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u90e8\u9580\u304c\u8ca1\u52d9\u90e8\u9580\u306e\u4e8b\u696d\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u307e\u305a\u4e00\u70b9\u3001\u305d\u308c\u304b\u3089\u9006\u306b\u3001\u8ca1\u52d9\u90e8\u9580\u304c\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u90e8\u9580\u306e\u8a00\u3046\u9867\u5ba2\u6e80\u8db3\u5ea6\u3084\u30d6\u30e9\u30f3\u30c9\u6226\u7565\u306e\u91cd\u8981\u6027\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3082\u3046\u4e00\u70b9\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u307e\u305a\u306f\u304a\u4e92\u3044\u306e\u5206\u91ce\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: 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style=\"color: 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style=\"color: #b22222;\"><strong>\u2015\u2015\u3069\u306e\u90e8\u9580\u304b\u3089\u3067\u3082\u5168\u4f53\u3092\u898b\u3089\u308c\u308b\u74b0\u5883\u3065\u304f\u308a<\/strong><\/span><\/h4>\n<p>\u305d\u308c\u304b\u3089\u9006\u306b\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u90e8\u9580\u306e\u4eba\u306b\u3001\u8ca1\u52d9\u90e8\u9580\u306e\u4eba\u306e\u767a\u60f3\u3092\u7406\u89e3\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u8ca1\u52d9\u90e8\u9580\u306b\u306f\u3001\u73fe\u5834\u306e\u30b9\u30bf\u30c3\u30d5\u304c\u76f4\u63a5\u696d\u52d9\u306b\u751f\u304b\u305b\u308b\u3088\u3046\u306a\u5f62\u306b\u6570\u5024\u3092\u52a0\u5de5\u3057\u3066\u51fa\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u58f2\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\u304a\u571f\u7523\u306a\u3069\u306e\u4ed8\u5e2f\u58f2\u4e0a\u304c\u6570\u5024\u306b\u542b\u307e\u308c\u305f\u307e\u307e\u3060\u3068\u55b6\u696d\u5074\u306b\u3068\u3063\u3066\u306f\u6307\u6a19\u304c\u3076\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u304b\u3089\u3001ADR\uff08\u90e8\u5c4b\u5358\u4fa1\uff09\u3092\u307b\u304b\u306e\u5206\u91ce\u306e\u58f2\u4e0a\u3068\u306f\u5225\u306b\u3059\u308b\u3068\u3044\u3063\u305f\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u305d\u308c\u307e\u3067\u6570\u5024\u5316\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3082\u306e\u3092\u6570\u5024\u5316\u3057\u305f\u308a\u3001\u6570\u5024\u3092\u52a0\u5de5\u3057\u3066\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3057\u5408\u3046\u3053\u3068\u3067\u3001\u8ca1\u52d9\u90e8\u9580\u30fb\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u90e8\u9580\u53cc\u65b9\u304c\u304a\u4e92\u3044\u306e\u4e8b\u60c5\u3092\u7406\u89e3\u3057\u3001\u30c8\u30fc\u30bf\u30eb\u306a\u76ee\u7dda\u3067\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3046\u3057\u3066\u76f8\u4e92\u7406\u89e3\u304c\u6df1\u307e\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u307e\u3067\u6c17\u3065\u304b\u306a\u304b\u3063\u305f\u8996\u70b9\u306b\u3088\u308b\u63d0\u6848\u304c\u51fa\u3066\u304f\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u7af6\u5408\u4ed6\u793e\u306b\u306f\u306a\u3044\u30af\u30ea\u30a8\u30a4\u30c6\u30a3\u30d6\u306a\u6226\u7565\u304c\u6253\u3066\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u91cd\u8981\u306a\u306e\u306f\u3001\u304a\u4e92\u3044\u306e\u4e8b\u60c5\u3084\u6307\u6a19\u304c\u7406\u89e3\u3057\u3084\u3059\u3044\u300c\u74b0\u5883\u3092\u3064\u304f\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u74b0\u5883\u3055\u3048\u3064\u304f\u308c\u3070\u3001\u30b9\u30bf\u30c3\u30d5\u306f\u305d\u306e\u74b0\u5883\u3092\u3046\u307e\u304f\u5229\u7528\u3057\u3001\u81ea\u5206\u306e\u4e3b\u5f35\u3092\u901a\u3057\u3066\u3044\u3051\u308b\u74b0\u5883\u304c\u81ea\u7136\u3068\u751f\u307e\u308c\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #b22222;\"><strong>\u2015\u2015\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u738720\uff05<\/strong><\/span><\/h4>\n<p>\u6b21\u306b\u3001\u5c11\u3057\u5177\u4f53\u7684\u306a\u8a71\u3092\u3059\u308b\u3068\u3001\u661f\u91ce\u30ea\u30be\u30fc\u30c8\u306f\u300c\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u738720\uff05\u300d\u3068\u3044\u3046\u6570\u5024\u3092\u76ee\u6a19\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u696d\u754c\u306e\u6a19\u6e96\u5024\u3068\u6bd4\u8f03\u3057\u3066\u3082\u304b\u306a\u308a\u9ad8\u3044\u6570\u5024\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30db\u30c6\u30eb\u696d\u754c\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u4f7f\u308f\u308c\u3066\u3044\u308b\u6307\u6a19\u3068\u3057\u3066\u300cGOP\u300d\u304c\u3042\u308a\u307e\u3059\u3002GOP\u3068\u306f\u300cGross Operating Profit\u300d\u306e\u7565\u3067\u3001\u58f2\u4e0a\u304b\u3089\u904b\u55b6\u4f1a\u793e\u304c\u81ea\u5206\u3067\u95a2\u4e0e\u3067\u304d\u308b\u8cbb\u7528\u9805\u76ee\u3060\u3051\u3092\u4e26\u3079\u3066\u5229\u76ca\u3092\u51fa\u3057\u305f\u300c\u904b\u55b6\u4f1a\u793e\u304c\u8cac\u4efb\u3092\u6301\u3066\u308b\u300d\u6570\u5024\u3067\u3059\u3002\u3053\u3053\u304b\u3089\u30aa\u30fc\u30ca\u30fc\u3054\u3068\u306b\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30f3\u30b0\u3084\u7d0d\u7a0e\u304c\u3042\u3063\u3066\u3001\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u306b\u3064\u306a\u304c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u304a\u305d\u3089\u304f\u3053\u306eGOP\u309240\uff05\u4ee5\u4e0a\u51fa\u3055\u306a\u3044\u3068\u3001\u58f2\u4e0a\u9ad8\u7d4c\u5e38\u5229\u76ca\u738720\uff05\u3092\u9054\u6210\u3059\u308b\u306e\u306f\u7121\u7406\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>GOP\u306e\u4e16\u754c\u57fa\u6e96\u306f\u7d0425\uff05\u3067\u3059\u304b\u3089\u3001\u3053\u306e40\uff05\u3068\u3044\u3046\u6570\u5024\u3082\u304b\u306a\u308a\u9ad8\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u8efd\u4e95\u6ca2\u306e\u300c\u661f\u306e\u3084\u300d\u306f\u3001\u305d\u306eGOP\u304c45\uff05\u51fa\u305b\u3066\u3044\u307e\u3059\u3002\u300c\u661f\u306e\u3084\u300d\u306b\u3064\u3044\u3066\u306f\u79c1\u81ea\u5206\u3067\u30cf\u30fc\u30c9\u9762\u304b\u3089\u8a2d\u8a08\u306b\u643a\u308f\u3063\u3066\u304a\u308a\u3001\u30d7\u30fc\u30eb\u3084\u30b9\u30ad\u30fc\u5834\u306a\u3069\u306e\u4ed8\u5e2f\u65bd\u8a2d\u3082\u306a\u304f\u52b9\u7387\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3057\u3001\u30b9\u30bf\u30c3\u30d5\u306e\u52d5\u7dda\u306b\u3064\u3044\u3066\u3082\u52b9\u7387\u5316\u3067\u304d\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u3053\u306e\u7d50\u679c\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u306e\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #b22222;\"><strong>\u2015\u2015\u30db\u30c6\u30eb\u7d4c\u55b6\u306b\u304a\u3051\u308b\u904b\u55b6\u3068\u6240\u6709\u306e\u5206\u96e2<\/strong><\/span><\/h4>\n<p>\u305f\u3060\u3001\u30cf\u30fc\u30c9\u9762\u304b\u3089\u8a2d\u8a08\u3057\u305f\u307b\u3046\u304c\u52b9\u7387\u304c\u3044\u3044\u304b\u3089\u3068\u3001\u306f\u3058\u3081\u304b\u3089\u65bd\u8a2d\u3092\u6240\u6709\u3057\u3066\u305d\u308c\u3092\u904b\u55b6\u3059\u308b\u3053\u3068\u306f\u3001\u57fa\u672c\u7684\u306b\u8003\u3048\u3066\u3044\u307e\u305b\u3093\u3002\u518d\u751f\u6848\u4ef6\u3092\u624b\u304c\u3051\u308b\u969b\u306b\u3082\u3001\u518d\u751f\u30d7\u30ed\u30bb\u30b9\u306e\u4e2d\u3067\u5fc5\u8981\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306f\u3044\u3063\u305f\u3093\u65bd\u8a2d\u3092\u6240\u6709\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u65bd\u8a2d\u304c\u5b89\u5b9a\u3057\u305f\u8ecc\u9053\u306b\u4e57\u3063\u3066\u53ce\u76ca\u304c\u51fa\u3066\u304d\u305f\u3068\u304d\u306b\u306f\u3001\u6295\u8cc7\u5bb6\u306b\u58f2\u5374\u3057\u305f\u308a\u3001\u30aa\u30fc\u30ca\u30fc\u306b\u6240\u6709\u3057\u3066\u3044\u305f\u3060\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u79c1\u306f\u3001\u30db\u30c6\u30eb\u7d4c\u55b6\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u904b\u55b6\u300d\u3068\u300c\u6240\u6709\u300d\u306f\u672c\u6765\u5206\u96e2\u3059\u3079\u304d\u3060\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002\u904b\u55b6\u306b\u7279\u5316\u3057\u305f\u30ce\u30a6\u30cf\u30a6\u3053\u305d\u304c\u79c1\u305f\u3061\u306e\u5f97\u610f\u5206\u91ce\u3067\u3042\u308a\u3001\u305d\u3053\u3092\u5f97\u610f\u5206\u91ce\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u601d\u3063\u3066\u30b9\u30bf\u30fc\u30c8\u3057\u305f\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4eca\u5f8c\u306f\u904b\u55b6\u306b\u7279\u5316\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u3044\u3046\u306e\u304c\u661f\u91ce\u30ea\u30be\u30fc\u30c8\u306e\u5c06\u6765\u50cf\u3067\u3059\u3002\u307e\u305f\u3001\u73fe\u5728\u306fREIT\u304c\u4e0a\u5834\u3057\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u4eca\u5f8c\u306fREIT\u306b\u7d44\u307f\u8fbc\u3093\u3067\u3082\u3089\u3046\u6d41\u308c\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6240\u6709\u3057\u3066\u3044\u308b\u65bd\u8a2d\u3068\u305d\u3046\u3067\u306a\u3044\u65bd\u8a2d\u304c\u3042\u308b\u3068\u3001\u300c\u81ea\u5206\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u65bd\u8a2d\u3092\u512a\u5148\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u601d\u308f\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u308c\u306f\u904b\u55b6\u4f1a\u793e\u3068\u3057\u3066\u306e\u4fe1\u983c\u306b\u95a2\u308f\u308b\u8a71\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8cc7\u91d1\u304c\u3042\u308b\u3068\u304d\u306b\u3001\u4f8b\u3048\u3070\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u306e\u904b\u55b6\u306e\u4ed5\u7d44\u307f\u306b\u6295\u8cc7\u3057\u305f\u304f\u3066\u3082\u3001\u4f8b\u3048\u3070\u6240\u6709\u3057\u3066\u3044\u308b\u65bd\u8a2d\u306e\u5c4b\u6839\u306e\u4fee\u7e55\u306b\u8cc7\u91d1\u3092\u53d6\u3089\u308c\u308b\u306e\u306f\u3001\u904b\u55b6\u4f1a\u793e\u3068\u3057\u3066\u671b\u307e\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8cc7\u7523\u3092\u6240\u6709\u3057\u3066\u7ba1\u7406\u3059\u308b\u4f1a\u793e\u304b\u3001\u4e0d\u52d5\u7523\u53ce\u76ca\u306b\u91cd\u70b9\u3092\u7f6e\u3044\u305f\u4f1a\u793e\u304b\u3001\u79c1\u305f\u3061\u306e\u3088\u3046\u306b\u904b\u55b6\u3067\u53ce\u76ca\u3092\u5f97\u308b\u4f1a\u793e\u304b\u3067\u3001\u57fa\u672c\u7684\u306b\u4f1a\u793e\u306e\u4f53\u8cea\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u79c1\u305f\u3061\u304c\u4e16\u754c\u306e\u30db\u30c6\u30eb\u696d\u754c\u3067\u95d8\u3063\u3066\u3044\u304f\u306b\u306f\u3001\u904b\u55b6\u306b\u7279\u5316\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u4e8b\u5b9f\u3001\u30d2\u30eb\u30c8\u30f3\u30fb\u30cf\u30a4\u30a2\u30c3\u30c8\u30fb\u30de\u30ea\u30aa\u30c3\u30c8\u306e\u3088\u3046\u306a\u4e16\u754c\u7684\u306b\u4e8b\u696d\u3092\u5c55\u958b\u3057\u3066\u3044\u308b\u30db\u30c6\u30eb\u30c1\u30a7\u30fc\u30f3\u306f\u3059\u3079\u3066\u904b\u55b6\u306b\u7279\u5316\u3057\u3066\u3044\u3066\u3001\u6240\u6709\u306f\uff11\u3064\u3082\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u5f8c\u7de8\u306b\u7d9a\u304f\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#F08080;\">\n\t\t<p>\u5f8c\u7de8\uff08No.36\uff089\/19\uff09\u63b2\u8f09\uff09\u3067\u306f\u3001\u3055\u3089\u306b\u8e0f\u307f\u8fbc\u3093\u3060\u904b\u55b6\u4f1a\u793e\u3068\u3057\u3066\u306e\u3042\u308b\u3079\u304d\u59ff\u3001\u4e0a\u5834\u3057\u305f\u3070\u304b\u308a\u306eREIT\u306b\u3064\u3044\u3066\u306e\u8003\u3048\u3084\u3001\u3055\u3089\u306b\u306f\u30db\u30c6\u30eb\u904b\u55b6\u306b\u304a\u3044\u3066\u6c42\u3081\u308b\u4eba\u6750\u50cf\u306a\u3069\u3001\u3055\u3089\u306b\u5e45\u5e83\u304f\u304a\u8a71\u3044\u305f\u3060\u304f\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u30ea\u30ec\u30fc\u30a8\u30c3\u30bb\u30a4\u300d\u306f\u57f7\u7b46\u8005\u3092\u30ea\u30ec\u30fc\u3057\u3064\u3064\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set 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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>\u53e4\u5178\u7684\u306a\u8b70\u8ad6\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u7279\u306b\u30db\u30c6\u30eb\u696d\u754c\u306e\u5834\u5408\u3001\u8ca1\u52d9\u306b\u643a\u308f\u308b\u4eba\u3068\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u306b\u643a\u308f\u308b\u4eba\u3067\u306f\u3001\u8003\u3048\u65b9\u306e\u65b9\u5411\u6027\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u540c\u3058\u30db\u30c6\u30eb\u7d4c\u55b6\u306b\u643a\u308f\u308b\u4eba\u3067\u3082\u3001\u8ca1\u52d9\u90e8\u9580\u306b\u306f\u7a3c\u50cd\u7387\u512a\u5148\u578b\u306e\u4eba\u304c\u591a\u304f\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u90e8\u9580\u306b\u306f\u5358\u4fa1\u512a\u5148\u306e\u4eba\u304c\u591a\u3044\u3001\u3068\u3044\u3046\u306e\u304c\u5178\u578b\u7684\u306a\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002<br 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