{"id":235628,"date":"2021-08-19T10:12:07","date_gmt":"2021-08-19T01:12:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=235628"},"modified":"2021-08-18T16:53:24","modified_gmt":"2021-08-18T07:53:24","slug":"financial-statements-article-139","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-139\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c116\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u8981\u7d04\u7248\uff09\uff082021\u5e74\uff16\u670818\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c116\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u682a\u5f0f\u4f1a\u793e\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u8981\u7d04\u7248\uff09\uff082021\u5e74\uff16\u670818\u65e5\u4ed8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2021\u5e74\uff14\u670830\u65e5<br \/>\n\u300c<a title=\"\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS97498b\/4f632542\/383d\/47ca\/9933\/f2cf200c9609\/140120210430404197.pdf\" target=\"_blank\">\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u53ca\u3073\u6c7a\u7b97\u767a\u8868\u4e88\u5b9a\u65e5\u306e\u5ef6\u671f\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5b8d\u6238\u3000\u4e00\u6a39\uff08\u5f01\u8b77\u58eb\uff0f\u5f01\u8b77\u58eb\u6cd5\u4eba\u74dc\u751f\u30fb\u7cf8\u8cc0\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u3000\u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u535c\u90e8\u3000\u6643\u53f2\uff08\u5f01\u8b77\u58eb\uff0f\u5f01\u8b77\u58eb\u6cd5\u4eba\u74dc\u751f\u30fb\u7cf8\u8cc0\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5c71\u7530\u3000\u91cd\u55e3\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\uff0f\u5f01\u8b77\u58eb\u6cd5\u4eba\u74dc\u751f\u30fb\u7cf8\u8cc0\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u88dc\u52a9\u8005\u3011<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff11\uff09\u3000\u5916\u90e8\u5c02\u9580\u5bb6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 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30px;\">2021\u5e74\uff14\u670830\u65e5\u304b\u3089\u540c\u5e74\uff16\u670815\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u3078\u306e\u59d4\u5631\u4e8b\u9805\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff11\uff09\u3000\u672c\u4ef6\u5faa\u74b0\u53d6\u5f15\u306b\u4fc2\u308b\u4e8b\u5b9f\u95a2\u4fc2\u306e\u8abf\u67fb<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff12\uff09\u3000\u672c\u4ef6\u5faa\u74b0\u53d6\u5f15\u306b\u985e\u4f3c\u3059\u308b\u4e8b\u8c61\u306e\u6709\u7121\u306e\u8abf\u67fb<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff13\uff09\u3000\u672c\u4ef6\u5faa\u74b0\u53d6\u5f15\u304c\u4e8b\u5b9f\u3067\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u539f\u56e0\u306e\u7a76\u660e\u53ca\u3073\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff14\uff09\u3000\u4e0a\u8a18\u5404\u53f7\u306e\u59d4\u5631\u4e8b\u9805\u3092\u9042\u884c\u3057\u305f\u7d50\u679c\u306b\u57fa\u3065\u304f\u8abf\u67fb\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3001\u53ca\u3073\u30b7\u30e7\u30fc\u30a8\u30a4\u3078\u306e\u63d0\u51fa<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; padding-left: 30px;\">\uff08\uff15\uff09\u3000\u305d\u306e\u4ed6\u3001\u672c\u59d4\u54e1\u4f1a\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u305f\u4e8b\u9805<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u7d50\u679c\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2021\u5e74\uff16\u670818\u65e5<br \/>\n\u300c<a title=\"\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS97498b\/aea8e3e2\/d755\/4b62\/885b\/4805d053c0ea\/140120210618451405.pdf\" target=\"_blank\">\u5f53\u793e\u55b6\u696d\u90e8\u9580\u306e\u5f93\u696d\u54e1\u306e\u95a2\u4e0e\u306e\u7591\u308f\u308c\u308b\u4e0d\u9069\u5207\u306a\u53d6\u5f15\u306e\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u304b\u3089\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>\u540c\u5e74\uff17\u670830\u65e5<br \/>\n\u300c<a title=\"\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS97498b\/7935c19a\/208a\/4d1e\/8da7\/07edafbbcf40\/140120210730475159.pdf\" target=\"_blank\">\u4e0d\u9069\u5207\u53d6\u5f15\u306b\u95a2\u3059\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u682a\u5f0f\u4f1a\u793e\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\uff08\u4ee5\u4e0b\u300c\u30b7\u30e7\u30fc\u30a8\u30a4\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30011968\uff08\u662d\u548c43\uff09\u5e74\uff12\u6708\u8a2d\u7acb\u3002\u8a2d\u7acb\u6642\u306e\u793e\u540d\u306f\u662d\u6804\u88fd\u888b\u682a\u5f0f\u4f1a\u793e\u3002\u5305\u88c5\u8cc7\u6750\u306e\u4f01\u753b\u3001\u88fd\u9020\u3001\u8ca9\u58f2\u53ca\u3073\u81ea\u52d5\u5305\u88c5\u306a\u3069\u306e\u55b6\u696d\u4fc3\u9032\u652f\u63f4\u4e8b\u696d\u3068\u3001\u65e5\u7528\u96d1\u8ca8\u54c1\u306e\u4f01\u753b\u30fb\u8ca9\u58f2\u306a\u3069\u306e\u5546\u54c1\u8ca9\u58f2\u4e8b\u696d\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u3002\u9023\u7d50\u58f2\u4e0a\u9ad819,115\u767e\u4e07\u5186\u3001\u9023\u7d50\u7d4c\u5e38\u5229\u76ca632\u767e\u4e07\u5186\u3001\u5f93\u696d\u54e1\u6570399\u4eba\uff08\u3044\u305a\u308c\u30822020\u5e74\uff13\u6708\u671f\u5b9f\u7e3e\uff09\u3002\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\uff11\u90e8\u4e0a\u5834\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u5927\u962a\u5e02\u4e2d\u592e\u533a\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u3001\uff25\uff39\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u5927\u962a\u4e8b\u52d9\u6240\uff08\u4ee5\u4e0b\u300c\u65b0\u65e5\u672c\u76e3\u67fb\u6cd5\u4eba\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u8abf\u67fb\u306e\u7d50\u679c\u3001\u300c\u672c\u4ef6\u5faa\u74b0\u53d6\u5f15\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\uff21\u793e\u306e\uff41\u6c0f\u304c\u4ed6\u793e\uff08\uff22\u793e\u3001\uff24\u793e\u53ca\u3073\uff25\u793e\uff09\u540d\u7fa9\u3092\u5229\u7528\u3057\u3066\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u5b9f\u969b\u306b\u306f\u30e2\u30ce\u306e\u624b\u914d\u3084\u88fd\u4f5c\u53ca\u3073\u30d7\u30ed\u30e2\u30fc\u30b7\u30e7\u30f3\u7b49\u306e\u30b5\u30fc\u30d3\u30b9\u767a\u6ce8\u306e\u5b9f\u4f53\u3092\u4f34\u3063\u3066\u3044\u306a\u3044\u67b6\u7a7a\u306e\u767a\u6ce8\u3092\u30b7\u30e7\u30fc\u30a8\u30a4\u306b\u5bfe\u3057\u3066\u884c\u3046\u3053\u3068\u7b49\u306b\u3088\u3063\u3066\u4e00\u9023\u306e\u53d6\u5f15\u3092\u4eee\u88c5\u3057\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u300c\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u7b49\u3092\u8abf\u9054\u30fb\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u5fc5\u8981\u8cc7\u91d1\u3092\u300e\u524d\u91d1\u300f\u540d\u76ee\u3067\u53d7\u9818\u3059\u308b\u300d\u3068\u3044\u3046\u5f62\u3067\u30b7\u30e7\u30fc\u30a8\u30a4\u53c8\u306f\uff23\u793e\u7b49\u306b\u3088\u308b\u8cc7\u91d1\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u4e3b\u305f\u308b\u7279\u5fb4\u3068\u3057\u305f\u53d6\u5f15\u3067\u3042\u308b\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u671f\u9593\u3001\u58f2\u4e0a\u8a08\u4e0a\u984d\u306a\u3069<\/strong><span style=\"font-size: 15px;\">\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS97498b\/aea8e3e2\/d755\/4b62\/885b\/4805d053c0ea\/140120210618451405.pdf#page=54\" target=\"_blank\">\u5225\u7d19\uff12<\/a>\uff09<\/span><\/h4>\n<p>\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u307e\u3068\u3081\u305f\u3001\u300c2014\u5e7410\u6708\u4ee5\u964d\u306e\u3001\uff41\u6c0f\u3092\u5b9f\u8cea\u7684\u306a\u62e0\u51fa\u5148\u3068\u3059\u308b\u614b\u69d8\u3067\u306e\u524d\u91d1\u53d6\u5f15\u4e00\u89a7\u300d\u306b\u3088\u308c\u3070\u3001\u53d6\u5f15\u958b\u59cb\u65e5\u306f2014\u5e7410\u670830\u65e5\u3067\u3042\u308a\u3001\u53d6\u5f15\u5f53\u521d\u3001\u524d\u91d1\u8ca0\u62c5\u8005\u306f\u30b7\u30e7\u30fc\u30a8\u30a4\u3067\u3042\u3063\u305f\u304c\u30012015\u5e74\uff13\u6708\u4ee5\u964d\u306f\uff23\u793e\u304c\u524d\u91d1\u3092\u8ca0\u62c5\u3057\u3001\u53d6\u5f15\u304c\u7d9a\u3051\u3089\u308c\u3066\u3044\u308b\u30022021\u5e74\uff12\u670825\u65e5\u306b\u8a08\u4e0a\u3055\u308c\u305f\u6700\u5f8c\u306e\u58f2\u4e0a\u307e\u3067\u306e\u7d2f\u8a08\u306f\u8acb\u6c42\u984d\u304c\u7d041,814\u767e\u4e07\u5186\u3001\u30b7\u30e7\u30fc\u30a8\u30a4\u306e\u30de\u30fc\u30b8\u30f3\u306f\u7d04225\u767e\u4e07\u5186\uff08\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u542b\u307e\u306a\u3044\uff09\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u30b7\u30e7\u30fc\u30a8\u30a4\u306e\u5e33\u7c3f\u4e0a\u306f\u6700\u5f8c\u306e\uff12\u56de\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u8acb\u6c42\u984d\u5408\u8a08\u7d0478\u767e\u4e07\u5186\u304c\u672a\u56de\u53ce\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u904e\u5e74\u5ea6\u306e\u58f2\u4e0a\u4fee\u6b63\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u6839\u62e0\uff08\u4e00\u9023\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6cd5\u7684\u306a\u4f4d\u7f6e\u3065\u3051\uff09<\/strong><\/h4>\n<p>\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u4e00\u9023\u306e\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001<br \/>\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\uff11\uff09<\/span>\u3000\u5b9f\u8cea\u7684\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3051\u308b\u53d6\u5f15\u306e\u6709\u52b9\u6027<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u539f\u56e0\u5206\u6790<\/strong><span style=\"font-size: 15px;\">\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS97498b\/aea8e3e2\/d755\/4b62\/885b\/4805d053c0ea\/140120210618451405.pdf#page=44\" target=\"_blank\">41\u30da\u30fc\u30b8<\/a>\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u4f01\u696d\u98a8\u571f\u300d\u300c\u5185\u90e8\u7d71\u5236\u6a5f\u80fd\u306e\u8106\u5f31\u6027\u300d\u300cs1\u6c0f\u3078\u306e\u904e\u5ea6\u306e\u4fe1\u983c\u300d\u3068\u3044\u3046\uff13\u3064\u306e\u8996\u70b9\u304b\u3089\u3001\u539f\u56e0\u5206\u6790\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u8cfc\u8cb7\u90e8\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u306e\u4eba\u54e1\u304c\u5c11\u306a\u304f\u3001\u4ed5\u5165\u5148\u306e\u9078\u5b9a\u7b49\u672c\u6765\u55b6\u696d\u90e8\u9580\u5916\u3067\u884c\u3046\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u6a5f\u80fd\u3092\u679c\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u7d50\u679c\u3001\u55b6\u696d\u90e8\u9580\u306e\u6a29\u9650\u304c\u5f37\u307e\u308b\u3068\u3068\u3082\u306b\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u90e8\u9580\u3068\u55b6\u696d\u90e8\u9580\u304c\u5bfe\u7b49\u306a\u95a2\u4fc2\u3067\u306f\u306a\u304f\u306a\u308a\u3001\u4eee\u306b\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u90e8\u9580\u306b\u304a\u3044\u3066\u4e0d\u5be9\u306a\u53d6\u5f15\u7b49\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u3067\u3082\u55b6\u696d\u90e8\u9580\u306b\u5bfe\u3057\u3066\u6307\u6458\u7b49\u3092\u884c\u3046\u3053\u3068\u304c\u56f0\u96e3\u306a\u72b6\u614b\u3068\u306a\u3063\u3066\u3044\u305f\u3002\u7279\u306b\u3001\u55b6\u696d\u90e8\u9580\u304c\u4ed5\u5165\u5148\u306e\u9078\u5b9a\u3092\u3082\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u55b6\u696d\u90e8\u9580\u306e\u307f\u3067\u53d6\u5f15\u5168\u4f53\u3092\u30a2\u30ec\u30f3\u30b8\u3067\u304d\u308b\u4f53\u5236\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/li>\n<li>\u55b6\u696d\u90e8\u9580\u306e\u4f5c\u6210\u3057\u305f\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\uff08\u53d7\u6ce8\u52a0\u5de5\u4f9d\u983c\u66f8\u7b49\uff09\u306b\u3064\u3044\u3066\u3001\u4ed6\u90e8\u9580\u304c\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u304c\u6b20\u5982\u3057\u3066\u3044\u308b\u3002<\/li>\n<li>\u55b6\u696d\u6848\u4ef6\u306b\u3064\u3044\u3066\u985e\u578b\u7684\u306b\u4e0d\u5be9\u306a\u70b9\u304c\u306a\u3044\u304b\u3092\u76f4\u5c5e\u306e\u4e0a\u53f8\u7b49\u304c\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u3084\u3001\u5f53\u8a72\u78ba\u8a8d\u306b\u3088\u3063\u3066\u4e0d\u81ea\u7136\u306a\u53d6\u5f15\u304c\u691c\u51fa\u3055\u308c\u305f\u5834\u5408\u306b\u9069\u5207\u306a\u90e8\u9580\u306b\u5831\u544a\u3057\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u7b49\u306e\u4f53\u5236\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u5185\u90e8\u76e3\u67fb\u3092\u884c\u3046\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u5ba4\u3092\u88dc\u52a9\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c\u5341\u5206\u3067\u306f\u306a\u304f\u3001\u9577\u671f\u9593\u9ad8\u984d\u306e\u58f2\u4e0a\u3092\u4e0a\u3052\u3066\u3044\u308b\u6848\u4ef6\u3067\u3042\u3063\u3066\u3082\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u4f53\u5236\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00<\/strong><span style=\"font-size: 15px;\">\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS97498b\/aea8e3e2\/d755\/4b62\/885b\/4805d053c0ea\/140120210618451405.pdf#page=46\" target=\"_blank\">43\u30da\u30fc\u30b8<\/a>\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u4e0a\u8a18\u306e\u539f\u56e0\u5206\u6790\u3092\u8e0f\u307e\u3048\u3001\u6b21\u306e\u3088\u3046\u306b\u63d0\u8a00\u3092\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\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: 30px; text-indent: -30px; 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30px;\">\u2462\u3000\u5f97\u610f\u5148\u3067\u8a8d\u8b58\u3055\u308c\u3066\u3044\u308b\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u304b\u3081\u308b\u305f\u3081\u3001\u671f\u672b\u65e5\u306b\u304a\u3051\u308b\u58f2\u639b\u91d1\u306e\u6b8b\u9ad8\u78ba\u8a8d\u3092\u5b9f\u65bd\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u8cea\u554f\u3068\u56de\u7b54\u306e\u516c\u8868<\/strong><\/h4>\n<p>\uff16\u670824\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u30b7\u30e7\u30fc\u30a8\u30a4\u306e\u7b2c54\u56de\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3051\u308b\u8cea\u554f\u3068\u56de\u7b54\u304c\u3001\uff17\u670819\u65e5\u4ed8\u3067\u3001\u958b\u793a\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: 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target=\"_blank\">\u7b2c54\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u3054\u8cea\u554f\u3068\u305d\u306e\u56de\u7b54\u306b\u3064\u3044\u3066<\/a>\u300d\u53c2\u7167\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c<a title=\"\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\" https:\/\/www.shoei-corp.co.jp\/ir\/movie\/54th_gm.mp4\" target=\"_blank\">\u7b2c54\u671f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u52d5\u753b<\/a>\u300d\u3068\u3057\u3066\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u6620\u50cf\u306f\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u306b\u3088\u308b\u672c\u4ef6\u306e\u6982\u8981\u8aac\u660e\u304c\u4e2d\u5fc3\u3067\u3001\u682a\u4e3b\u3068\u306e\u8cea\u7591\u5fdc\u7b54\u306b\u3064\u3044\u3066\u306f\u516c\u958b\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\uff31\uff11\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u7acb\u3061\u4e0a\u3052\u305f\u304c\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u306b\u306f\u5927\u304d\u306a\u8cac\u4efb\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #800000;\"><strong>\u3010\uff21\uff11\u3011<\/strong><\/span><\/p>\n<p>\u76e3\u67fb\u7b49\u59d4\u54e1\u3068\u3044\u305f\u3057\u307e\u3057\u3066\u3082\u5f53\u793e\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u90e8\u9580\u3068\u306e\u5b9a\u671f\u7684\u306a\u60c5\u5831\u4ea4\u63db\u3084\u5354\u8b70\u3092\u5b9f\u65bd\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u55b6\u696d\u90e8\u9580\u306f\u3082\u3068\u3088\u308a\u3001\u4ed5\u5165\u90e8\u9580\u3001\u7ba1\u7406\u90e8\u9580\u306e\u76e3\u67fb\u3082\u5b9f\u65bd\u3057\u3066\u304a\u308a\u307e\u3057\u305f\u3051\u3069\u3082\u3001\u4eca\u56de\u306e\u4e0d\u9069\u5207\u53d6\u5f15\u306b\u95a2\u3057\u307e\u3057\u3066\u306f\u3001\u4e00\u90e8\u306e\u793e\u54e1\u306b\u3088\u308a\u884c\u308f\u308c\u3066\u3044\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u4eca\u5f8c\u306f\u518d\u767a\u9632\u6b62\u7b56\u306e\u904b\u7528\u72b6\u6cc1\u3092\u6ce8\u8996\u3057\u3066\u53c2\u308a\u305f\u3044\u3068\u601d\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\uff31\uff12\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u3068\u3057\u3066\u3069\u306e\u3088\u3046\u306b\u8cac\u4efb\u3092\u611f\u3058\u3066\u304a\u3089\u308c\u308b\u306e\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #800000;\"><strong>\u3010\uff21\uff12\u3011<\/strong><\/span><\/p>\n<p>\u4eca\u56de\u306e\u4e0d\u9069\u5207\u53d6\u5f15\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u3068\u3057\u3066\u76e3\u8996\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u6df1\u304f\u53cd\u7701\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u3067\u3042\u308b\u53d6\u7de0\u5f79\uff14\u540d\u306b\u3064\u3044\u3066\u306f\u3001\uff18\u670826\u65e5\u958b\u50ac\u4e88\u5b9a\u306e\u81e8\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u7b2c\uff13\u53f7\u8b70\u6848\u3068\u3057\u3066\u3001\u305d\u306e\u307e\u307e\u300c\u518d\u4efb\u300d\u3059\u308b\u3053\u3068\u304c\u4e0a\u7a0b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30b7\u30e7\u30fc\u30a8\u30a4\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56<\/strong><\/h4>\n<p>\u30b7\u30e7\u30fc\u30a8\u30a4\u306f\u3001\uff17\u670830\u65e5\u306b\u3001\u300c<a title=\"\u30b7\u30e7\u30fc\u30a8\u30a4\u30b3\u30fc\u30dd\u30ec\u30fc\u30b7\u30e7\u30f3\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS97498b\/7935c19a\/208a\/4d1e\/8da7\/07edafbbcf40\/140120210730475159.pdf\" target=\"_blank\">\u4e0d\u9069\u5207\u53d6\u5f15\u306b\u95a2\u3059\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u518d\u767a\u9632\u6b62\u7b56\u3092\u516c\u8868\u3057\u305f\u3002\u305d\u306e\u4e2d\u3067\u306f\u3001\u518d\u767a\u9632\u6b62\u7b56\u3068\u3057\u3066\u3001\u6b21\u306e\uff12\u9805\u76ee\u3092\u63b2\u3052\u308b\u3068\u3068\u3082\u306b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u59d4\u54e1\u4f1a\u5185\u306b\u300c\u518d\u767a\u9632\u6b62\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300d\u3092\u8a2d\u7f6e\u3057\u3066\u3001\u5177\u4f53\u7684\u306a\u9632\u6b62\u7b56\u306e\u691c\u8a0e\u53ca\u3073\u305d\u306e\u9069\u5207\u306a\u9042\u884c\u306e\u63a8\u9032\u5f79\u3068\u3057\u3001\u5b9f\u65bd\u30fb\u691c\u8a3c\u306f2022\u5e74\uff13\u6708\u672b\u307e\u3067\u306b\u7d42\u4e86\u3055\u305b\u308b\u3053\u3068\u3092\u660e\u8a00\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"color: #006400;\">\uff08\uff13\uff09<\/span>\u3001<span style=\"color: #006400;\">\uff08\uff15\uff09<\/span>\u53ca\u3073<span style=\"color: #006400;\">\uff08\uff17\uff09<\/span>\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u9ed9\u6bba\u3057\u305f\u683c\u597d\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u4ef6\u306f\u3001\u30b7\u30e7\u30fc\u30a8\u30a4\u306e\u5927\u962a\u672c\u793e\u55b6\u696d\u90e8\u9577\u3067\u3042\u308bs1\u6c0f\u304c\u30012021\u5e74\uff13\u670829\u65e5\u3001\u57f7\u884c\u5f79\u54e1\u3067\u3042\u308bs2\u6c0f\u306b\u5bfe\u3057\u3001\uff22\u793e\u304b\u3089\uff13\u6708\u672b\u306b\u5165\u91d1\u4e88\u5b9a\u3067\u3042\u3063\u305f\u58f2\u639b\u91d1\u304c\u672a\u56de\u53ce\u3068\u306a\u308b\u5831\u544a\u3092\u884c\u3063\u305f\u3053\u3068\u304b\u3089\u767a\u899a\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001s1\u6c0f\u306e\u5831\u544a\u306b\u3088\u308a\u3001\u30b7\u30e7\u30fc\u30a8\u30a4\u306f\u3001\uff21\u793e\u4ee3\u8868\u53d6\u7de0\u5f79\uff41\u6c0f\u304c\u4e3b\u5c0e\u3059\u308b\u67b6\u7a7a\u5faa\u74b0\u53d6\u5f15\u306b\u5dfb\u304d\u8fbc\u307e\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br 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