{"id":237298,"date":"2021-09-16T10:12:08","date_gmt":"2021-09-16T01:12:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=237298"},"modified":"2023-02-24T10:59:24","modified_gmt":"2023-02-24T01:59:24","slug":"financial-statements-article-140","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-140\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c117\u56de\u3011\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u682a\u5f0f\u4f1a\u793e\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u6700\u7d42\u8abf\u67fb\u5831\u544a\u66f8\uff08\u8981\u70b9\u7248\uff09\uff082021\u5e74\uff16\u670821\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\u7b2c117\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u682a\u5f0f\u4f1a\u793e<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u6700\u7d42\u8abf\u67fb\u5831\u544a\u66f8\uff08\u8981\u70b9\u7248\uff09\uff082021\u5e74\uff16\u670821\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\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u682a\u5f0f\u4f1a\u793e\u7b2c\u4e09\u8005\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\uff15\u670812\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/1bffa41e\/f5d0\/41c1\/abfc\/39aac8a65659\/140120210512413928.pdf\" target=\"_blank\" rel=\"noopener\">\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u652f\u51fa\u306b\u3064\u3044\u3066\u306e\u8abf\u67fb\u306b\u3088\u308b2021\u5e7412\u6708\u671f\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\u767a\u8868\u306e\u5ef6\u671f\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>\u540c\u5e74\uff15\u670817\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/5994f15b\/d26a\/49df\/a927\/7f0aaa5c44a6\/140120210517421300.pdf\" target=\"_blank\" rel=\"noopener\">2021\u5e7412\u6708\u671f\u7b2c\uff11\u56db\u534a\u671f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306b\u4fc2\u308b\u627f\u8a8d\u7533\u8acb\u66f8\u63d0\u51fa\u304a\u3088\u3073\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>\u540c\u5e74\uff15\u670831\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/70c8c73e\/58c9\/42bb\/a111\/121eb698322d\/140120210531435809.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u4e2d\u9593\u5831\u544a\u304a\u3088\u3073\u4eca\u5f8c\u306e\u5f53\u793e\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\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\u7b2c\u4e09\u8005\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;\">\u5965\u3000\u56fd\u7bc4\uff08\u5f01\u8b77\u58eb\uff0f\u5965\u30fb\u7247\u5c71\u30fb\u4f50\u85e4\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;\">\u8c4a\u6cc9\u3000\u7f8e\u7a42\u5b50\uff08\u5f01\u8b77\u58eb\uff0f\u307f\u306a\u3068\u5354\u548c\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u53e4\u5cf6\u3000\u5b88\uff08\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\uff0f\u5f01\u8b77\u58eb\u6cd5\u4eba\u30c8\u30e9\u30a4\u30c7\u30f3\u30c8\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u88dc\u52a9\u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u6a2a\u5f35\u3000\u6e05\u5a01\uff08\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\uff0f\u5f01\u8b77\u58eb\u6cd5\u4eba\u30c8\u30e9\u30a4\u30c7\u30f3\u30c8\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u91ce\u53e3\u3000\u6210\u8cb4\uff08\u5f01\u8b77\u58eb\uff0f\u5965\u30fb\u7247\u5c71\u30fb\u4f50\u85e4\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5cf6\u7530\u3000\u7fa9\u53f2\uff08\u5f01\u8b77\u58eb\uff0f\u5965\u30fb\u7247\u5c71\u30fb\u4f50\u85e4\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u5e73\u6728\u3000\u592a\u751f\uff08\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\uff0f\u5f01\u8b77\u58eb\u6cd5\u4eba\u30c8\u30e9\u30a4\u30c7\u30f3\u30c8\uff09<\/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\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px;\">2021\u5e74\uff15\u670817\u65e5\u304b\u3089\u540c\u5e74\uff16\u670816\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\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3078\u306e\u59d4\u5631\u4e8b\u9805\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\">\uff08\uff11\uff09\u3000\u672c\u4ef6\u7591\u7fa9\u306b\u4fc2\u308b\u4e8b\u5b9f\u95a2\u4fc2\u306e\u8abf\u67fb<\/p>\n<p style=\"margin-left: 30px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\">\uff08\uff12\uff09\u3000\u672c\u4ef6\u7591\u7fa9\u306b\u4ed8\u968f\u53c8\u306f\u95a2\u9023\u3059\u308b\u4e8b\u6848\u3001\u4e26\u3073\u306b\u540c\u7a2e\u53c8\u306f\u985e\u4f3c\u3059\u308b\u4e8b\u8c61\u306e\u6709\u7121\u53ca\u3073\u305d\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306e\u8abf\u67fb<\/p>\n<p style=\"margin-left: 30px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\">\uff08\uff13\uff09\u3000\u4e0a\u8a18\uff08\uff11\uff09\u53ca\u3073\uff08\uff12\uff09\u306e\u4e8b\u6848\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u4e8b\u6848\u300d\u3068\u3044\u3046\uff09\u306b\u3088\u308b\u5f71\u97ff\u306b\u4fc2\u308b\u6982\u7b97\u984d\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 30px; text-indent: -45px; margin-bottom: 3px; padding-left: 45px;\">\uff08\uff14\uff09\u3000\u672c\u4ef6\u4e8b\u6848\u306b\u4fc2\u308b\u539f\u56e0\u306e\u7a76\u660e\u53ca\u3073\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00<\/p>\n<p style=\"margin-left: 30px; text-indent: -45px; margin-bottom: 20px; padding-left: 45px;\">\uff08\uff15\uff09\u3000\u305d\u306e\u4ed6\u5f53\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\u670817\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/39745bce\/e974\/400a\/9696\/e65ba1b6401b\/140120210617450940.pdf\" target=\"_blank\" rel=\"noopener\">\u53d6\u7de0\u5f79\u306e\u8f9e\u4efb\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>\u540c\u5e74\uff16\u670821\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/5416789c\/5166\/4a77\/abd9\/9a7ad06005ad\/140120210621452121.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u6700\u7d42\u8abf\u67fb\u5831\u544a\u66f8\u516c\u8868\u53ca\u3073\u5f79\u54e1\u5831\u916c\u306e\u6e1b\u984d\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>\u540c\u5e74\uff17\u670814\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/496c4e8a\/6e15\/46c9\/8abe\/1706c0b2177e\/140120210714466743.pdf\" target=\"_blank\" rel=\"noopener\">\u904e\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u8a02\u6b63\u5831\u544a\u66f8\u306e\u63d0\u51fa\u53ca\u3073\u904e\u5e74\u5ea6\u306e\u6c7a\u7b97\u77ed\u4fe1\u7b49\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>\u540c\u5e74\uff17\u670830\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/e2471330\/d708\/490e\/88e1\/39b21ae07c09\/140120210730475388.pdf\" target=\"_blank\" rel=\"noopener\">\u518d\u767a\u9632\u6b62\u7b56\u306b\u95a2\u3059\u308b\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\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u682a\u5f0f\u4f1a\u793e\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\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\uff21\uff2d\uff2e\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30012007\uff08\u5e73\u621019\uff09\u5e74\uff12\u6708\u8a2d\u7acb\u3002\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308b\u5e83\u544a\u914d\u4fe1\u4ee3\u7406\u3001\u60c5\u5831\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u3002\u9023\u7d50\u58f2\u4e0a\u9ad8590\u767e\u4e07\u5186\u3001\u9023\u7d50\u7d4c\u5e38\u640d\u5931210\u767e\u4e07\u5186\u3001\u5f93\u696d\u54e1\u657073\u4eba\uff08\u3044\u305a\u308c\u3082\u3001\u8a02\u6b63\u524d\u306e2020\u5e7412\u6708\u671f\u5b9f\u7e3e\uff09\u3002\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u30de\u30b6\u30fc\u30ba\u4e0a\u5834\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u6771\u4eac\u90fd\u6e2f\u533a\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u30012020\u5e7412\u6708\u671f\u307e\u3067\u3001\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\u6771\u4eac\u4e8b\u52d9\u6240\uff08\u4ee5\u4e0b\u3001\u300c\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u3067\u3042\u3063\u305f\u304c\u30012021\u5e7412\u6708\u671f\u304b\u3089\u3001\u304b\u306a\u3067\u76e3\u67fb\u6cd5\u4eba\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: -15px;\"><strong>\uff11\u3000\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306e\u7d4c\u7def<\/strong><\/h4>\n<p>\uff21\uff2d\uff2e\u306f\u30012021\u5e7412\u6708\u671f\u304b\u3089\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u5c31\u4efb\u3057\u305f\u304b\u306a\u3067\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b2021\u5e7412\u6708\u671f\u7b2c\uff11\u56db\u534a\u671f\u30ec\u30d3\u30e5\u30fc\u624b\u7d9a\u306e\u4e2d\u3067\u3001\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u3042\u308b\u3053\u3068\u3092\u6307\u6458\u3055\u308c\u305f\u3053\u3068\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u5f53\u8a72\u6307\u6458\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\uff21\uff2d\uff2e\u306e\u53d6\u7de0\u5f79\u3067\u3042\u308b\u77f3\u52d5\u529b\u6c0f\uff08\u8abf\u67fb\u5831\u544a\u66f8\u4e0a\u306f\u3001\u300c\u53d6\u7de0\u5f79\uff21\u300d\u3068\u8a18\u8f09\u3002\u4ee5\u4e0b\u3001\u300c\u77f3\u52d5\u53d6\u7de0\u5f79\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306b\u3088\u308b\u8cc7\u91d1\u6d41\u7528\u306e\u7591\u7fa9\uff08\u672c\u4ef6\u7591\u7fa9\uff09\u3092\u8a8d\u8b58\u3059\u308b\u306b\u81f3\u3063\u305f\u3002<!--more--><\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\uff21\uff2d\uff2e\u306f\u30012021\u5e74\uff15\u670812\u65e5\u3001\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u3001\u5916\u90e8\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u7acb\u3061\u4e0a\u3052\u3066\u672c\u4ef6\u7591\u7fa9\u306b\u3064\u3044\u3066\u8abf\u67fb\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u3001\u5916\u90e8\u5c02\u9580\u5bb6\u306e\u4eba\u9078\u3092\u958b\u59cb\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u672c\u4ef6\u7591\u7fa9\u306e\u767a\u751f\u53ca\u30732021\u5e7412\u6708\u671f\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\u306e\u767a\u8868\u3092\u5ef6\u671f\u3059\u308b\u65e8\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\uff21\uff2d\uff2e\u306f\u30012021\u5e74\uff15\u670817\u65e5\u306e\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u3001\u672c\u4ef6\u7591\u7fa9\u306e\u5185\u5bb9\u3092\u300c2019\u5e7412\u6708\u671f\u7b2c\uff14\u56db\u534a\u671f\u304b\u30892021\u5e7412\u6708\u671f\u7b2c\uff11\u56db\u534a\u671f\u306b\u81f3\u308b\u307e\u3067\u306e\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4eee\u52d8\u5b9a\u3092\u5229\u7528\u3057\u3066\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u4e2d\u306b\u542b\u307e\u308c\u308b\u8cc7\u91d1\u6d41\u7528\u306e\u7591\u7fa9\u300d\u3068\u3057\u3066\u7279\u5b9a\u3057\u305f\u4e0a\u3067\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f\u3002\u305d\u3057\u3066\u3001\u540c\u65e5\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u305f\u3053\u3068\u3001\u540c\u65e5\u306e\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u8cc7\u91d1\u6d41\u7528\u306e\u7591\u7fa9\u304c\u3042\u308b\u91d1\u984d\u306f\u7d04\uff11\u5104\uff12\u5343\u4e07\u5186\u3067\u3042\u308b\u3053\u3068\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u77f3\u52d5\u53d6\u7de0\u5f79\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u306e\u6982\u8981\u3068\u3001\u4e0d\u6b63\u306b\u6d41\u51fa\u3057\u305f\u8cc7\u91d1\u306e\u984d\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002\u8868\u306e<span style=\"color: #4682b4;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #4682b4;\">\u2461<\/span>\u306f\u5c0f\u53e3\u73fe\u91d1\u304b\u3089\u306e\u652f\u51fa\u3067\u3042\u308a\u3001<span style=\"color: #4682b4;\">\u2462<\/span>\u53ca\u3073<span style=\"color: #4682b4;\">\u2463<\/span>\u306f\u3001\u9810\u91d1\u306e\u9001\u91d1\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/kaikeifusei117-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-237302\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/kaikeifusei117-1-1.png\" alt=\"\u2460\u77f3\u52d5\u53d6\u7de0\u5f79\u304c\u9818\u53ce\u66f8\u3092\u63d0\u51fa\u3057\u305f\u7d4c\u8cbb 83,409\u5343\u5186\uff08\u203b\uff09 \u2461\u507d\u9020\u3057\u305f\u9818\u53ce\u66f8\u306b\u3088\u308a\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u4eee\u52d8\u5b9a\u306b\u632f\u66ff 128,590\u5343\u5186 \u2462\u30b7\u30b9\u30c6\u30e0\u958b\u767a\u3092\u4eee\u88c5\u3057\u3066\u9001\u91d1 131,058\u5343\u5186 \u2463\u305d\u306e\u4ed6\u306e\u65b9\u6cd5\u306b\u3088\u308a\u652f\u51fa 9,072\u5343\u5186 \u4e0d\u6b63\u306b\u6d41\u51fa\u3057\u305f\u7591\u3044\u306e\u3042\u308b\u91d1\u984d\uff08\u5408\u8a08\uff09 352,129\u5343\u5186\" width=\"450\" height=\"170\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/kaikeifusei117-1-1.png 946w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/kaikeifusei117-1-1-300x113.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u77f3\u52d5\u53d6\u7de0\u5f79\u304c\u7cbe\u7b97\u3057\u305f\u63a5\u5f85\u4ea4\u969b\u8cbb\u53ca\u3073\u30bf\u30af\u30b7\u30fc\u4ee3\u306b\u3064\u3044\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u540c\u6c0f\u304c\u3001\u793e\u5916\u306e\u4eba\u8108\u69cb\u7bc9\u306b\u3088\u308a\u3001\u53d6\u5f15\u5148\u3001\u91d1\u878d\u6a5f\u95a2\u53ca\u3073\u51fa\u8cc7\u8005\u7b49\u3092\u7d39\u4ecb\u3059\u308b\u5f79\u5272\u3092\u62c5\u3063\u3066\u304a\u308a\u3001\u4ed6\u306e\u5f79\u54e1\u3068\u6bd4\u8f03\u3057\u3066\u3001\u63a5\u5f85\u4ea4\u969b\u8cbb\u306e\u91d1\u984d\u304c\u5d69\u3080\u3053\u3068\u306b\u3064\u3044\u3066\u306f\uff21\uff2d\uff2e\u306b\u304a\u3044\u3066\u5171\u901a\u306e\u8a8d\u8b58\u3067\u3042\u3063\u305f\u3068\u3057\u306a\u304c\u3089\u3082\u3001\u540c\u6c0f\u306e\u63a5\u5f85\u4ea4\u969b\u8cbb\u53ca\u3073\u30bf\u30af\u30b7\u30fc\u4ee3\u306f\u3001\u4ed6\u306e\u5f79\u54e1\u306e\u4e2d\u3067\u3082\u3001\u304b\u306a\u308a\u7a81\u51fa\u3057\u3066\u9ad8\u984d\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u3089\u306e\u4e8b\u696d\u95a2\u9023\u6027\u306b\u3064\u3044\u3066\u306f\u7cbe\u67fb\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3057\u3066\u304a\u308a\u3001\u3053\u306e\u5168\u984d\u304c\u4e0d\u6b63\u306a\u7d4c\u8cbb\u7cbe\u7b97\u3068\u306f\u3044\u3048\u306a\u3044\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e0d\u6b63\u306a\u8cc7\u91d1\u6d41\u7528\u306e\u52d5\u6a5f<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u77f3\u52d5\u53d6\u7de0\u5f79\u306b\u3088\u308b\u4e0d\u6b63\u306e\u52d5\u6a5f\u3092\u89e3\u660e\u3059\u308b\u305f\u3081\u3001\u4e0d\u6b63\u306b\u652f\u51fa\u3057\u305f\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3088\u3046\u8a66\u307f\u305f\u3082\u306e\u306e\u3001\u77f3\u52d5\u53d6\u7de0\u5f79\u304b\u3089\u306f\u3001\u540c\u6c0f\u540d\u7fa9\u306e\u9810\u91d1\u901a\u5e33\u3001\u540c\u6c0f\u304c\u7d4c\u55b6\u3059\u308b\u4e8b\u696d\u4f1a\u793e\uff27\u306e\u8ca1\u52d9\u60c5\u5831\u306e\u63d0\u51fa\u3092\u6c42\u3081\u305f\u3082\u306e\u306e\u62d2\u5426\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u95a2\u4fc2\u8005\u304b\u3089\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u306b\u4f9d\u62e0\u3057\u306a\u304c\u3089\u3001\u8abf\u67fb\u3092\u9032\u3081\u3001\u4e0d\u6b63\u51fa\u91d1\u5f8c\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u3068\u3057\u3066\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u77f3\u52d5\u53d6\u7de0\u5f79\u304c\u81ea\u3089\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u52d9\u3081\u308b\u4e8b\u696d\u4f1a\u793e\uff27\u306e\u4e8b\u696d\u8cc7\u91d1\u306e\u9700\u8981\u3001<span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u63d0\u8a00<\/strong><span style=\"font-size: 15px;\">\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/5416789c\/5166\/4a77\/abd9\/9a7ad06005ad\/140120210621452121.pdf#page=34\" target=\"_blank\" rel=\"noopener\">30\u30da\u30fc\u30b8<\/a>\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u63d0\u8a00\u3092\u6b21\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-top: 3px; margin-bottom: 3px;\"><strong>\uff11.\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u5411\u4e0a<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u672c\u4ef6\u5f53\u6642\u306e\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\">\uff08\uff12\uff09\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9075\u5b88\u306e\u6c7a\u610f\u8868\u660e\u3068\u5b9a\u671f\u7684\u306a\u5f79\u8077\u54e1\u6559\u80b2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: 5px; margin-bottom: 3px;\"><strong>\uff12.\u3000\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u30fb\u5f37\u5316<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5185\u90e8\u7d71\u5236\u306e\u8efd\u8996\u306e\u73fe\u72b6<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5f79\u54e1\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\">\uff08\uff13\uff09\u3000\u793e\u5916\u53d6\u7de0\u5f79\u30fb\u793e\u5916\u76e3\u67fb\u5f79\u306e\u9078\u5b9a\u57fa\u6e96\u306e\u7b56\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: 5px; margin-bottom: 3px;\"><strong>\uff14.\u3000\u76e3\u67fb\u5f79\u306e\u76e3\u7763\u6a5f\u80fd\u306e\u5f37\u5316<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u76e3\u67fb\u306e\u6a5f\u80fd\u4e0d\u5168<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5185\u90e8\u76e3\u67fb\u5ba4\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u7570\u52d5\u3068\u4e0d\u6b63\u306e\u767a\u899a<\/strong><\/h4>\n<p>\uff21\uff2d\uff2e\u306f\u30012021\u5e74\uff12\u670819\u65e5\u3001\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/74ca4a8f\/5986\/4e1a\/9c65\/d186db7f1d22\/140120210218466301.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3001\u4e0a\u5834\u524d\u304b\u3089\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\u304b\u3089\u30012020\u5e7410\u6708\u306b\u8a2d\u7acb\u3055\u308c\u305f\u3070\u304b\u308a\u306e\u304b\u306a\u3067\u76e3\u67fb\u6cd5\u4eba\u3078\u3068\u5909\u66f4\u3059\u308b\u3053\u3068\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u4e2d\u3067\u3001\u300c\u7570\u52d5\u306e\u6c7a\u5b9a\u53c8\u306f\u7570\u52d5\u306b\u81f3\u3063\u305f\u7406\u7531\u53ca\u3073\u7d4c\u7def\u300d\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u304c\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 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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=\"text-indent: 15px; margin-bottom: 3px;\">\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u6307\u6458\u3078\u306e\u5bfe\u5fdc\u306f\u3001\u53d6\u7de0\u5f79\uff21\u3068\u7279\u5b9a\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u5c02\u65ad\u7684\u306b\u884c\u3063\u3066\u304a\u308a\u3001\u76e3\u67fb\u5f79\u3089\u3082\u540c\u5bfe\u5fdc\u3092\u4efb\u305b\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u76e3\u67fb\u5f79\u3068\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\u3082\u4e0d\u5341\u5206\u3067\u3042\u3063\u305f\u305f\u3081\u306b\u3001\u5bfe\u8c61\u4f1a\u793e\u306e\u76e3\u67fb\u304c\u5341\u5168\u306b\u6a5f\u80fd\u3057\u306a\u304b\u3063\u305f\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/5416789c\/5166\/4a77\/abd9\/9a7ad06005ad\/140120210621452121.pdf#page=37\" target=\"_blank\" rel=\"noopener\">33\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3082\u3057\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u554f\u984c\u610f\u8b58\u3084\u3001\u5185\u90e8\u76e3\u67fb\u306b\u304a\u3044\u3066\u8a8d\u8b58\u3055\u308c\u305f\u65e5\u5e38\u696d\u52d9\u4e0a\u306e\u554f\u984c\u70b9\u304c\u76e3\u67fb\u5f79\u3089\u3068\u5171\u6709\u3055\u308c\u3001\u5354\u8b70\u3055\u308c\u3066\u3044\u305f\u3089\u3001\u5c11\u306a\u304f\u3068\u3082\u672c\u4ef6\u4e0d\u6b63\u884c\u70ba\u306b\u57fa\u3065\u304f\u640d\u5bb3\u306e\u62e1\u5927\u306f\u56de\u907f\u3067\u304d\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/5416789c\/5166\/4a77\/abd9\/9a7ad06005ad\/140120210621452121.pdf#page=38\" target=\"_blank\" rel=\"noopener\">34\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u53d6\u7de0\u5f79\u306e\u8f9e\u4efb<\/strong><\/h4>\n<p>\uff21\uff2d\uff2e\u306f\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u6700\u7d42\u8abf\u67fb\u5831\u544a\u66f8\u306e\u516c\u8868\u524d\u306e\u6642\u70b9\u3067\u3001\u672c\u4ef6\u7591\u7fa9\u306e\u5bfe\u8c61\u8005\u3067\u3042\u308b\u77f3\u52d5\u529b\u53d6\u7de0\u5f79\u304c\u3001\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u6700\u7d42\u5831\u544a\u3092\u53d7\u3051\u3001\u672c\u4eba\u306e\u7533\u3057\u51fa\u306b\u3088\u308b\u300d\u8f9e\u4efb\u3092\u516c\u8868\u3057\u3001\u8f9e\u4efb\u306b\u4f34\u3063\u3066\u3001\u6cd5\u4ee4\u53ca\u3073\u5b9a\u6b3e\u306b\u5b9a\u3081\u308b\u53d6\u7de0\u5f79\u306e\u54e1\u6570\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u81e8\u6642\u682a\u4e3b\u7dcf\u4f1a\u3092\u958b\u50ac\u3057\u3066\u3001\u901f\u3084\u304b\u306b\u65b0\u305f\u306a\u53d6\u7de0\u5f79\u3092\u9078\u4efb\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u305f\uff082021\u5e74\uff16\u670817\u65e5\u300c<a title=\"\u30a2\u30b8\u30e3\u30a4\u30eb\u30e1\u30c7\u30a3\u30a2\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS03788\/39745bce\/e974\/400a\/9696\/e65ba1b6401b\/140120210617450940.pdf\" target=\"_blank\" rel=\"noopener\">\u53d6\u7de0\u5f79\u306e\u8f9e\u4efb\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\uff21\uff2d\uff2e\u306f\u3001\u6700\u7d42\u8abf\u67fb\u5831\u544a\u66f8\u516c\u8868\u6642\u306e\u30ea\u30ea\u30fc\u30b9\u3067\u3001\u77f3\u52d5\u53d6\u7de0\u5f79\u306b\u5bfe\u3057\u3066\u3001\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u306e\u624b\u7d9a\u958b\u59cb\u3092\u8a00\u660e\u3057\u3066\u3044\u305f\u304c\u3001\u5f8c\u8ff0\u3059\u308b\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/listing\/market-alerts\/improvement-reports\/nlsgeu000004utr1-att\/nlsgeu000004utsh.pdf\" target=\"_blank\" rel=\"noopener\">\u6539\u5584\u5831\u544a\u66f8<\/a>\u300d\u306e\u4e2d\u3067\u306f\u3001\u3055\u3089\u306b\u3001\u300c\u5143\u5f79\u54e1\uff08\u77f3\u52d5\u53d6\u7de0\u5f79\uff09\u306b\u3088\u308b\u8cc7\u91d1\u6d41\u7528\u984d\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u3067\u304d\u308b\u3088\u3046\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u5f53\u793e\u3068\u3057\u3066\u306f\u5168\u984d\u56de\u53ce\u3092\u6700\u512a\u5148\u3068\u3057\u3064\u3064\u3082\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5211\u4e8b\u7684\u63aa\u7f6e\u3092\u884c\u3046\u3053\u3068\u3082\u8996\u91ce\u306b\u5165\u308c\u3066\u304a\u308a\u307e\u3059\u300d\u3068\u3057\u3066\u3001\u5211\u4e8b\u544a\u8a34\u306b\u307e\u3067\u8e0f\u307f\u8fbc\u3093\u3060\u8cac\u4efb\u8ffd\u53ca\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\uff21\uff2d\uff2e\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56<\/strong><\/h4>\n<p>2021\u5e74\uff17\u670830\u65e5\u3001\uff21\uff2d\uff2e\u306f\u3001\u518d\u767a\u9632\u6b62\u7b56\u3092\u516c\u8868\u3057\u305f\u3002\u305d\u306e\u4e2d\u3067\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u306e\u5f37\u5316<\/li>\n<li>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u5fb9\u5e95<\/li>\n<li>\u7d44\u7e54\u4f53\u5236\u306e\u518d\u69cb\u7bc9<\/li>\n<li>\u76e3\u67fb\u4f53\u5236\u306e\u5f37\u5316<\/li>\n<li>\u793e\u5185\u898f\u7a0b\u306e\u6574\u5099\u30fb\u6539\u8a02\u53ca\u3073\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u898b\u76f4\u3057\u306b\u3088\u308b\u9069\u5207\u306a\u6a29\u9650\u914d\u5206<\/li>\n<li>\u727d\u5236\u6a5f\u80fd\u306e\u5f37\u5316<\/li>\n<\/ul>\n<\/div>\n\u3092\u6319\u3052\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u5177\u4f53\u7b56\u3092\u5217\u6319\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-top: 3px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u306e\u5f37\u5316<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u53d6\u7de0\u5f79\u4f1a\u306b\u3088\u308b\u76e3\u7763\u6a5f\u80fd\u5f37\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 10px;\">\u2461\u3000\u793e\u5916\u5f79\u54e1\u306e\u9078\u5b9a\u57fa\u6e96\u306e\u7b56\u5b9a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: 5px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u5fb9\u5e95<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u6700\u512a\u5148\u3057\u305f\u7d4c\u55b6\u306e\u5b9f\u73fe<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5f79\u8077\u54e1\u306b\u5bfe\u3059\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u610f\u8b58\u6539\u9769<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 10px;\">\u2462\u3000\u8077\u696d\u502b\u7406\u306e\u78ba\u7acb<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: 5px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u7d44\u7e54\u4f53\u5236\u306e\u518d\u69cb\u7bc9<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u30ea\u30b9\u30af\u7ba1\u7406\u4f53\u5236\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 10px;\">\u2461\u3000\u9069\u5207\u306a\u6a29\u9650\u914d\u5206\u306e\u5b9f\u73fe\u3068\u6a29\u9650\u96c6\u4e2d\u306e\u89e3\u6d88<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: 5px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u76e3\u67fb\u4f53\u5236\u306e\u5f37\u5316<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5185\u90e8\u76e3\u67fb\u4f53\u5236\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u76e3\u67fb\u5f79\u3001\u5185\u90e8\u76e3\u67fb\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9023\u643a\u5f37\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 10px;\">\u2462\u3000\u76e3\u67fb\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u306e\u78ba\u4fdd<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: 5px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09\u3000\u793e\u5185\u898f\u7a0b\u306e\u6574\u5099\u30fb\u6539\u8a02\u53ca\u3073\u696d\u52d9\u30d5\u30ed\u30fc\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5404\u7a2e\u793e\u5185\u898f\u7a0b\u30fb\u7ba1\u7406\u8cc7\u6599\u306e\u6574\u5099\u30fb\u6539\u5b9a<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u73fe\u91d1\u7ba1\u7406\u65b9\u6cd5\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 10px;\">\u2462\u3000\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u8cc7\u7523\u8a08\u4e0a\u30d5\u30ed\u30fc\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: 5px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09\u3000\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u5b9f\u52b9\u6027\u62c5\u4fdd<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u5468\u77e5\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 10px;\">\u2461\u3000\u5185\u90e8\u901a\u5831\u306b\u95a2\u3059\u308b\u4fe1\u983c\u306e\u91b8\u6210<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: 5px; margin-bottom: 3px;\"><strong>\uff08\uff17\uff09\u3000\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u7d99\u7d9a<\/strong><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u5b9f\u884c\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u300c\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u7d99\u7d9a\u300d\u3068\u3057\u3066\u3001\u76e3\u67fb\u5f79\u4f1a\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u5b9a\u671f\u9032\u6357\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306b\u3088\u308a\u3001\u9069\u6642\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u3001\u6539\u5584\u306b\u52aa\u3081\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u6539\u5584\u5831\u544a\u66f8\u306e\u5fb4\u6c42\u53ca\u3073\u516c\u8868\u63aa\u7f6e<\/strong><\/h4>\n<p>\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306f\u30012021\u5e74\uff18\u670819\u65e5\u3001\uff21\uff2d\uff2e\u306b\u5bfe\u3057\u3066\u3001\u6539\u5584\u5831\u544a\u66f8\u306e\u5fb4\u6c42\u53ca\u3073\u516c\u8868\u63aa\u7f6e\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u3001\u516c\u8868\u3057\u305f\uff082021\u5e74\uff18\u670819\u65e5\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/listing\/market-alerts\/public-announce\/nlsgeu000005qpna-att\/nlsgeu000005qpo9.pdf\" target=\"_blank\" rel=\"noopener\">\u6539\u5584\u5831\u544a\u66f8\u306e\u5fb4\u6c42\u53ca\u3073\u516c\u8868\u63aa\u7f6e\u306b\u3064\u3044\u3066<\/a>\u300d\u53c2\u7167\uff09\u3002\u305d\u306e\u7406\u7531\u306e\u4e00\u90e8\u3092\u5f15\u7528\u3059\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u540c\u793e\uff08\u5f15\u7528\u8005\u6ce8\uff1a\uff21\uff2d\uff2e\uff09\u3067\u306f\u3001\u793e\u5185\u3067\u7d76\u5bfe\u7684\u306a\u5730\u4f4d\u3092\u7bc9\u3044\u3066\u3044\u305f\u5f53\u6642\u306e\u8ca1\u52d9\u7d71\u62ec\u6700\u9ad8\u8cac\u4efb\u8005\u3067\u3042\u308b\u53d6\u7de0\u5f79\uff08\u4ee5\u4e0b\u300c\u53d6\u7de0\u5f79\uff23\uff26\uff2f\u300d\u3068\u3044\u3046\u3002\uff09\u304c\u7ba1\u7406\u90e8\u306e\u5185\u90e8\u7d71\u5236\u3092\u7121\u52b9\u5316\u3057\u3001\u7ba1\u7406\u90e8\u5f93\u696d\u54e1\u306b\u6307\u793a\u3059\u308b\u3053\u3068\u3067\u5c0f\u53e3\u73fe\u91d1\u306e\u4e0d\u6b63\u306a\u51fa\u91d1\u3001\u30b7\u30b9\u30c6\u30e0\u4f1a\u793e\u3078\u306e\u67b6\u7a7a\u767a\u6ce8\u7b49\u306b\u3088\u308a\u3001\u8cc7\u91d1\u3092\u4e0d\u6b63\u306b\u6d41\u51fa\u3055\u305b\u3066\u3044\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u540c\u793e\u306f\u30012018\u5e7412\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u304b\u30892020\u5e7412\u6708\u671f\u307e\u3067\u306e\u6c7a\u7b97\u77ed\u4fe1\u7b49\u306b\u304a\u3044\u3066\u3001\u4e0a\u5834\u898f\u5247\u306b\u9055\u53cd\u3057\u3066\u865a\u507d\u3068\u8a8d\u3081\u3089\u308c\u308b\u958b\u793a\u3092\u884c\u3044\u3001\u305d\u308c\u306b\u4f34\u3046\u6c7a\u7b97\u5185\u5bb9\u306e\u8a02\u6b63\u306b\u3088\u308a\u30012018\u5e7412\u6708\u671f\u306e\u5f53\u671f\u7d14\u5229\u76ca\u304c\uff16\u5272\u4ee5\u4e0a\u6e1b\u5c11\u3057\u3001\u307e\u305f\u30012019\u5e7412\u6708\u671f\u306e\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u304c\uff18\u5272\u4ee5\u4e0a\u5897\u52a0\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u5224\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u3046\u3057\u305f\u958b\u793a\u304c\u884c\u308f\u308c\u305f\u80cc\u666f\u3068\u3057\u3066\u3001\u672c\u4ef6\u3067\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e\u70b9\u304c\u8a8d\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: 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style=\"text-indent: 15px; margin-bottom: 3px;\">\u4ee5\u4e0a\u306e\u3068\u304a\u308a\u3001\u672c\u4ef6\u306f\u3001\u540c\u793e\u306e\u9069\u6642\u958b\u793a\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306e\u4f53\u5236\u306e\u4e0d\u5099\u306b\u8d77\u56e0\u3057\u3066\u3001\u6295\u8cc7\u8005\u306e\u6295\u8cc7\u5224\u65ad\u306b\u76f8\u5f53\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u865a\u507d\u3068\u8a8d\u3081\u3089\u308c\u308b\u958b\u793a\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u540c\u793e\u306e\u9069\u6642\u958b\u793a\u4f53\u5236\u306b\u3064\u3044\u3066\u6539\u5584\u306e\u5fc5\u8981\u6027\u304c\u9ad8\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u540c\u793e\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u7d4c\u7def\u53ca\u3073\u6539\u5584\u63aa\u7f6e\u3092\u8a18\u8f09\u3057\u305f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\uff21\uff2d\uff2e\u306b\u3088\u308b\u6539\u5584\u5831\u544a\u66f8<\/strong><\/h4>\n<p>\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u6539\u5584\u5831\u544a\u66f8\u306e\u5fb4\u6c42\u3092\u53d7\u3051\u3001\uff21\uff2d\uff2e\u306f\u30012021\u5e74\uff19\u6708\uff12\u65e5\u3001\u300c<a title=\"JPX\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/listing\/market-alerts\/improvement-reports\/nlsgeu000004utr1-att\/nlsgeu000004utsh.pdf\" target=\"_blank\" rel=\"noopener\">\u6539\u5584\u5831\u544a\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u305f\u3002\u5185\u5bb9\u7684\u306b\u306f\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u6700\u7d42\u5831\u544a\u66f8\u3092\u4e0b\u6577\u304d\u306b\u3057\u3066\u3001\uff21\uff2d\uff2e\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u3092\u7e54\u308a\u8fbc\u3093\u3060\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\uff23\uff26\uff2f\u304c\u4e0d\u5728\u3067\u3042\u308b\u3068\u3044\u3046\u975e\u5e38\u6642\u306e\u7d4c\u55b6\u306b\u3064\u3044\u3066\u306e\u8aac\u660e\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5f15\u7528\u3057\u305f\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 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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        \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        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