{"id":240246,"date":"2021-10-28T10:13:36","date_gmt":"2021-10-28T01:13:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=240246"},"modified":"2025-09-26T19:01:04","modified_gmt":"2025-09-26T10:01:04","slug":"tax-effects-article-87","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-87\/","title":{"rendered":"\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4f1a\u8a08\u51e6\u7406\u7de8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6<\/span><span style=\"font-size: 20px;\">\u306b\u304a\u3051\u308b<\/span>\u4f1a\u8a08<span style=\"font-size: 20px;\">\u306e<\/span>\u7559\u610f\u4e8b\u9805<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f1a\u8a08\u51e6\u7406\u7de8\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">RSM\u6e05\u548c\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>2020\u5e74\uff13\u670827\u65e5\u306b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c\uff18\u53f7\uff09\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u300d\u3068\u3044\u3046\uff09\u304c\u6210\u7acb\u3057\u3001<span style=\"color: #b22222;\">2022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u3001\u5f93\u6765\u306e\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300d\u304b\u3089\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u306b\u79fb\u884c\u3059\u308b<\/span>\u3002<\/p>\n<p>\u3053\u308c\u306b\u4f34\u3044\u30012021\u5e74\uff18\u670812\u65e5\u306bASBJ\u3088\u308a\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c42\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u300c\u5b9f\u52d9\u5831\u544a\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2021\/2021-0812.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c42\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u4f1a\u8a08\u306e\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u3001\u672c\u9023\u8f09\u3067\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\uff12\u56de\u306b\u308f\u305f\u3063\u3066\u89e3\u8aac\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>\u3010\u7b2c\uff11\u56de\u3011\u3000\u4f1a\u8a08\u51e6\u7406\u7de8\u3000\uff08\u672c\u7a3f\uff09<br \/>\n\u3010\u7b2c\uff12\u56de\u3011\u3000\u958b\u793a\u7de8\u3000<span style=\"color: #b22222;\">12\/23\u516c\u958b<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e3b\u306a\u76f8\u9055\u70b9<\/strong><\/h4>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3068\u306f\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5404\u6cd5\u4eba\u3092\u7d0d\u7a0e\u5358\u4f4d\u3068\u3057\u3066\u3001\u5404\u6cd5\u4eba\u304c\u500b\u5225\u306b\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u53ca\u3073\u7533\u544a\u3092\u884c\u3044\u3001\u305d\u306e\u4e2d\u3067\u3001\u640d\u76ca\u901a\u7b97\u7b49\u306e\u8abf\u6574\u3092\u884c\u3046\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3068\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u4e3b\u306a\u76f8\u9055\u70b9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240609\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-1-3.png\" alt=\"\u7533\u544a\u65b9\u5f0f \uf0d8 \u9023\u7d50\u4e00\u4f53\u7533\u544a\u65b9\u5f0f \uf0d8 \u500b\u5225\u7533\u544a\u65b9\u5f0f \u7d0d\u7a0e\u4e3b\u4f53 \uf0d8 \u9023\u7d50\u89aa\u6cd5\u4eba \uf0d8 \u5404\u6cd5\u4eba\uff08\u89aa\u6cd5\u4eba\u53ca\u3073\u5b50\u6cd5\u4eba\uff09 \u4e8b\u696d\u5e74\u5ea6 \uf0d8 \u89aa\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u7d71\u4e00 \uf0d8 \u89aa\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u7d71\u4e00 \u4e2d\u5c0f\u6cd5\u4eba\u306e\u5224\u5b9a \uf0d8 \u89aa\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306e\u984d\u3067\u5224\u5b9a \uf0d8 \u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\u304c\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3001\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5168\u3066\u306e\u6cd5\u4eba\u304c\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044 \u6cd5\u4eba\u7a0e\u306e\u9069\u7528\u7a0e\u7387 \uf0d8 \u9023\u7d50\u89aa\u6cd5\u4eba\u306e\u9069\u7528\u7a0e\u7387 \uf0d8 \u5404\u6cd5\u4eba\u306e\u9069\u7528\u7a0e\u7387 \u640d\u76ca\u901a\u7b97 \uf0d8 \u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5404\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u3068\u6b20\u640d\u91d1\u984d\u3092\u5408\u7b97\u3057\u3066\u9023\u7d50\u6240\u5f97\u91d1\u984d\u3092\u7b97\u5b9a \uf0d8 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\u8b72\u6e21\u640d\u76ca\u3092\u7e70\u308a\u5ef6\u3079\u308b \uf0d8 \u539f\u5247\u3001\u8b72\u6e21\u640d\u76ca\u306e\u7e70\u5ef6\u3079\u306f\u3067\u304d\u305a\u3001\u793e\u5916\u6d41\u51fa\u3068\u306a\u308b \u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u4e0d\u4e0d\u7b97\u5165\u3001\u7559\u4fdd\u91d1\u8ab2\u7a0e \uf0d8 \u30b0\u30eb\u30fc\u30d7\u3067\u8abf\u6574\u8a08\u7b97\u3059\u308b \uf0d8 \u539f\u5247\u3001\u500b\u5225\u3067\u8a08\u7b97\u3092\u884c\u3046 \u4fee\u6b63\u30fb\u66f4\u751f \uf0d8 \u30b0\u30eb\u30fc\u30d7\u5185\u306e\u3042\u308b\u6cd5\u4eba\u3067\u4fee\u6b63\u30fb\u66f4\u6b63\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4ed6\u306e\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u53ca\u3073\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u308b \uf0d8 \u30b0\u30eb\u30fc\u30d7\u5185\u306e\u3042\u308b\u6cd5\u4eba\u3067\u4fee\u6b63\u30fb\u66f4\u6b63\u304c\u751f\u3058\u305f\u5834\u5408\u3067\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\u640d\u5931\u7b49\u306e\u984d\u3092\u5f53\u521d\u7533\u544a\u984d\u306b\u56fa\u5b9a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4ed6\u306e\u6cd5\u4eba\u306e\u6240\u5f97\u91d1\u984d\u53ca\u3073\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u53cd\u6620\u3055\u305b\u306a\u3044\" width=\"1361\" height=\"4599\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-1-3.png 1361w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-1-3-303x1024.png 303w\" sizes=\"(max-width: 1361px) 100vw, 1361px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u7533\u544a\u7d0d\u4ed8\u8a08\u7b97\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/grouptsuusan20210812_02.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240262\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-2.png\" alt=\"\" width=\"1152\" height=\"1162\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-2.png 1152w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-2-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-2-297x300.png 297w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-2-1015x1024.png 1015w\" sizes=\"(max-width: 1152px) 100vw, 1152px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000ASBJ\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2021\/2021-0812.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c42\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/grouptsuusan20210812_02.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u516c\u8868\u306b\u3042\u305f\u3063\u3066\u306e\u5225\u7d19\u300d\uff11\u9801<\/a>\u304b\u3089\u629c\u7c8b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u984d\u8a08\u7b97\u3068\u7533\u544a\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/grouptsuusan20210812_02.pdf#page=2\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240263\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-3.png\" alt=\"\" width=\"1373\" height=\"767\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-3.png 1373w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-3-300x167.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-3-1024x572.png 1024w\" sizes=\"(max-width: 1373px) 100vw, 1373px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000ASBJ\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/practical_solution\/y2021\/2021-0812.html\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c42\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u306e\u516c\u8868<\/a>\u300d\u306e<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/grouptsuusan20210812_02.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u300c\u516c\u8868\u306b\u3042\u305f\u3063\u3066\u306e\u5225\u7d19\u300d\uff12\u9801<\/a>\u304b\u3089\u629c\u7c8b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u5834\u5408\u306f\u3001\u627f\u8a8d\u53c8\u306f\u5c4a\u51fa\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002\u3055\u3089\u306b\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u6642\u306b\u6642\u4fa1\u8a55\u4fa1\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5207\u308a\u6368\u3066\u3001\u542b\u307f\u640d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u3001\u640d\u76ca\u901a\u7b97\u306e\u5236\u9650\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u89aa\u6cd5\u4eba\u53ca\u3073\u5b50\u6cd5\u4eba\u304c\u3001\u901a\u7b97\u627f\u8a8d\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u89aa\u6cd5\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u6700\u521d\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\uff13\u30f6\u6708\u524d\u306e\u65e5\u307e\u3067\u306b\u3001\u305d\u306e\u89aa\u6cd5\u4eba\u53ca\u3073\u5b50\u6cd5\u4eba\u306e\u5168\u3066\u306e\u9023\u540d\u3067\u3001\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u89aa\u6cd5\u4eba\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3092\u7d4c\u7531\u3067\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: 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title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/grouptsuusan20210812_10.pdf\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u516c\u958b\u8349\u6848\u7b2c61\u53f7\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8<\/a>\u300d\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/grouptsuusan20210812_10.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\uff15\uff0e\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u300d\u3068\u3044\u3046\uff09\uff08\u8cea\u554f\uff11\uff09\u306e<strong>\uff12\uff09<\/strong>\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4f1a\u793e\u5206\u985e\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u65b9\u6cd5<\/strong><\/h4>\n<p>\u4f1a\u793e\u5206\u985e\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u65b9\u6cd5\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u6642\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u89aa\u6cd5\u4eba\u306e\u5236\u5ea6\u958b\u59cb\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca<\/strong><\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3068\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u5236\u5ea6\u958b\u59cb\u6642\u306b\u304a\u3051\u308b\u89aa\u6cd5\u4eba\u306e\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240271\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-4.png\" alt=\"\" width=\"1247\" height=\"731\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-4.png 1247w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-4-300x175.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-4-1024x600.png 1024w\" sizes=\"(max-width: 1247px) 100vw, 1247px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u89aa\u6cd5\u4eba\u306e\u5236\u5ea6\u958b\u59cb\u524d\u306e\u7e70\u8d8a\u6b20\u640d\u91d1<\/strong><\/p>\n<p>\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3068\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u89aa\u6cd5\u4eba\u306e\u5236\u5ea6\u958b\u59cb\u524d\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240265\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-5.png\" alt=\"\" width=\"1245\" height=\"949\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-5.png 1245w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-5-300x228.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-5-1024x780.png 1024w\" sizes=\"(max-width: 1245px) 100vw, 1245px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2172\uff09\u3000\u7279\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240266\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-6.png\" alt=\"\" width=\"1247\" height=\"725\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-6.png 1247w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-6-300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-6-1024x595.png 1024w\" sizes=\"(max-width: 1247px) 100vw, 1247px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2173\uff09\u3000\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-7.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240267\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-7.png\" alt=\"\" width=\"1243\" height=\"671\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-7.png 1243w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-7-300x161.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-7-1024x552.png 1024w\" sizes=\"(max-width: 1243px) 100vw, 1243px\" \/><\/a><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:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#006400;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u8a2d\u4f8b\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#006400;\"><\/div>\n<p>\uff21\u793e\u306f\u3001X3\u5e74\uff13\u670831\u65e5\u306b\uff38\u793e\u306e\u682a\u5f0f100\uff05\u3092\u300112,000\u3067\u53d6\u5f97\u3057\u305f\u3002<\/p>\n<p>\uff38\u793e\u306eBS\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300aX3\u5e74\uff13\u670831\u65e5\uff08\u682a\u5f0f\u53d6\u5f97\u6642\uff09\u300b<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-240273\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-8.png\" alt=\"\" width=\"450\" height=\"135\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-8.png 931w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-8-300x90.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300aX4\u5e74\uff13\u670831\u65e5\u300b<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-240274\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-9.png\" alt=\"\" width=\"448\" height=\"135\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-9.png 934w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-9-300x90.png 300w\" sizes=\"(max-width: 448px) 100vw, 448px\" \/><\/p>\n<p>X4\u5e74\uff13\u670831\u65e5\u306e\u6c7a\u7b97\u4e2d\u306b\uff38\u793e\u306e\u682a\u5f0f\u3092\u5916\u90e8\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u3092\u6c7a\u5b9a\u3057\u305f\u3002<br \/>\n\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f30\uff05\u3067\u3042\u308a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306f\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u5834\u5408<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-240275\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-10.png\" alt=\"\" width=\"500\" height=\"37\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-10.png 1145w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-10-300x22.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-10-1024x76.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000X4\u5e74\uff13\u670831\u65e5\u306e\u5229\u76ca\u5270\u4f59\u91d17,000 \uff0d X3\u5e74\uff13\u670831\u65e5\u306e\u5229\u76ca\u5270\u4f59\u91d12,000 \uff1d5,000<\/span><\/p>\n<p style=\"padding-left: 58px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">5,000 \u00d7 30\uff05 \uff1d 1,500<\/span><\/p>\n<p style=\"padding-left: 58px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\u4f1a\u8a08\u4e0a\u306e\u7c3f\u4fa112,000 \uff1c \u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa117,000\uff08\uff1d 12,000 \uff0b 5,000\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u5834\u5408<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-240276\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-11.png\" alt=\"\" width=\"500\" height=\"39\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-11.png 1141w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-11-300x23.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-11-1024x79.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000X4\u5e74\uff13\u670831\u65e5\u306e\u7d14\u8cc7\u752310,000 \uff0d \uff33\u793e\u682a\u5f0f\u306e\u7c3f\u4fa112,000 \uff1d \u25b32,000<\/span><\/p>\n<p style=\"padding-left: 58px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u25b32,000 \u00d7 30\uff05 \uff1d \u25b3600<\/span><\/p>\n<p style=\"padding-left: 58px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u4f1a\u8a08\u4e0a\u306e\uff33\u793e\u682a\u5f0f\u7c3f\u4fa112,000 \uff1e \uff33\u793e\u682a\u5f0f\u306e\u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa110,000\uff08\uff1d \u7d14\u8cc7\u7523\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2174\uff09\u3000\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u8a55\u4fa1\u640d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-12.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240268\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-12.png\" alt=\"\" width=\"1247\" height=\"731\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-12.png 1247w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-12-300x175.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-12-1024x600.png 1024w\" sizes=\"(max-width: 1247px) 100vw, 1247px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2175\uff09\u3000\u5b50\u6cd5\u4eba\u682a\u5f0f\u3092\u4ed6\u306e\u30b0\u30eb\u30fc\u30d7\u5185\u6cd5\u4eba\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-13.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240270\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-13.png\" alt=\"\" width=\"1247\" height=\"345\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-13.png 1247w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-13-300x82.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/groupkaikei1-13-1024x283.png 1024w\" sizes=\"(max-width: 1247px) 100vw, 1247px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5831\u544a\u306e\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u5b9f\u52d9\u5831\u544a31\u300165\u300166\uff09\u3002\u306a\u304a\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306f\u65b0\u305f\u306a\u4e8b\u5b9f\u306e\u767a\u751f\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u904e\u53bb\u306e\u671f\u9593\u3078\u9061\u3063\u3066\u9069\u7528\u3057\u306a\u3044\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/grouptsuusan20210812_10.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc<\/a>\uff08\u8cea\u554f\uff11\uff09\u306e<strong>\uff12\uff09<\/strong>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u539f\u5247\u9069\u7528\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">2022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u65e9\u671f\u9069\u7528\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u30012022\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u672b\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u5b9f\u52d9\u5831\u544a\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u5b9f\u52d9\u5831\u544a32\u300167\u300168\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><span style=\"color: #333399;\"><strong>\uff08\uff11\uff09\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u5834\u5408<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3014\u7d4c\u904e\u63aa\u7f6e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u5b9f\u52d9\u5831\u544a\u306e\u9069\u7528\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u304c\u3001<span style=\"color: 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