{"id":249012,"date":"2022-03-10T10:13:22","date_gmt":"2022-03-10T01:13:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=249012"},"modified":"2025-09-30T09:11:24","modified_gmt":"2025-09-30T00:11:24","slug":"financial-accounting-article-78","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-78\/","title":{"rendered":"2022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\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<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#800080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #cc99ff;\">\u25c6<\/span>\u3000\u3000\u3000<span style=\"color: #800080;\">\u25c6<\/span>\u3000\u3000\u3000<span style=\"color: #cc99ff;\">\u25c6<\/span><strong>\u3000\u306f\u3058\u3081\u306b\u3000<\/strong><span style=\"color: #cc99ff;\">\u25c6<\/span>\u3000\u3000\u3000<span style=\"color: #800080;\">\u25c6<\/span>\u3000\u3000\u3000<span style=\"color: #cc99ff;\">\u25c6<\/span><\/h4>\n<p>\uff13\u6708\u306e\u6c7a\u7b97\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u5f53\u671f\u3082\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4e8b\u9805\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\uff14\u56de\u306b\u308f\u305f\u308a2022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\uff13\u670831\u65e5\u3092\u6c7a\u7b97\u65e5\u3068\u3059\u308b\u4f1a\u793e\u3092\u524d\u63d0\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center;\">\uff0d\u5168\u4f53\u69cb\u6210\uff0d<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff11\u56de\u3011<span style=\"color: #888888;\">\uff08\u672c\u7a3f\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2160\u3000\u7a0e\u5236\u6539\u6b63\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2161\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2162\u3000\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<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff12\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/17\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2163\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2164\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff13\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/24\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2165\u3000LIBOR\u3092\u53c2\u7167\u3059\u308b\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2166\u3000\u53d6\u7de0\u5f79\u306e\u5831\u916c\u7b49\u3068\u3057\u3066\u682a\u5f0f\u3092\u7121\u511f\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2167\u3000\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u95a2\u9023\u3059\u308b\u76e3\u67fb\u4eba\u306e\u8cac\u4efb<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff14\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/31\u516c\u958b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2168\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2169\u3000\u91d1\u878d\u5e81\u306e\u4ee4\u548c\uff13\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u216a\u3000\u958b\u793a\u306e\u597d\u4e8b\u4f8b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2160\u3000\u7a0e\u5236\u6539\u6b63\u7b49<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u30002022\u5e74\uff13\u6708\u671f\u306b\u304a\u3051\u308b\u7a0e\u7387<\/strong><\/h4>\n<p>2022\u5e74\uff13\u6708\u671f\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u30012021\u5e74\uff13\u6708\u671f\u3068\u5909\u66f4\u306f\u306a\u3044\u3002\u307e\u305f\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3082\u3001\u5909\u66f4\u306f\u4e88\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u524d\u671f\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5404\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3067\u8d85\u904e\u7a0e\u7387\u304c\u6539\u6b63\u3055\u308c\u305f\u5834\u5408\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u304c\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u8d85\u904e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><strong>\u3010\u8a2d\u4f8b\u2460\u3011\u3000\u6771\u4eac\u90fd\u3067\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u9069\u7528\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/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:#000000;\">\n\t\t<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249218\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-1-1.png\" alt=\"\" width=\"400\" height=\"229\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-1-1.png 775w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-1-1-300x171.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249056\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-2.png\" alt=\"\" width=\"376\" height=\"173\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-2.png 730w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-2-300x138.png 300w\" sizes=\"(max-width: 376px) 100vw, 376px\" \/><\/a><\/p>\n<\/div>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><strong>\u3010\u8a2d\u4f8b\u2461\u3011\u3000\u6771\u4eac\u90fd\u3067\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u300c\u4e0d\u300d\u9069\u7528\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/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:#000000;\">\n\t\t<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249217\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-3-1.png\" alt=\"\" width=\"399\" height=\"239\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-3-1.png 773w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-3-1-300x180.png 300w\" sizes=\"(max-width: 399px) 100vw, 399px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249058\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-4.png\" alt=\"\" width=\"376\" height=\"177\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-4.png 729w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-4-300x141.png 300w\" sizes=\"(max-width: 376px) 100vw, 376px\" \/><\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8<\/strong><\/h4>\n<p>\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u5236\u5ea6\u3068\u306f\u3001\u6b20\u640d\u91d1\u984d\u3092\u524d\uff11\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u7e70\u308a\u623b\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u3092\u8acb\u6c42\u3067\u304d\u308b\u5236\u5ea6\uff08\u524d\u671f\u306b\u652f\u6255\u3063\u305f\u6cd5\u4eba\u7a0e\u984d\u3092\u9084\u4ed8\u3057\u3066\u3082\u3089\u3046\u5236\u5ea6\uff09\u3067\u3042\u308b\u3002\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u304b\u3001\u6b20\u640d\u91d1\u3092\u7e70\u308a\u8d8a\u3059\u304b\u306f\u3001\u5404\u6cd5\u4eba\u306e\u4efb\u610f\u9078\u629e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5f93\u6765\u306f\u3001\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u3060\u3051\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u3002\u73fe\u5728\u306f\u30012020\u5e74\uff14\u6708\u306e\u7dca\u6025\u7d4c\u6e08\u5bfe\u7b56\u306b\u3088\u308a\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u300c2020\u5e74\uff12\u6708\uff11\u65e5\u304b\u30892022\u5e74\uff11\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u751f\u3058\u305f\u6b20\u640d\u91d1\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/span>\u306b\u3064\u3044\u3066\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5927\u898f\u6a21\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c10\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u7b49\uff09\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u3001100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8907\u6570\u306e\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u6240\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u306f\u9664\u304b\u308c\u308b\u3002\u8cc7\u672c\u91d1\u304c10\u5104\u5186\u4ee5\u4e0b\u300110\u5104\u5186\u8d85\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u306f\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u70b9\u3067\u884c\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249059\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-5.png\" alt=\"\" width=\"550\" height=\"194\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-5.png 1137w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-5-300x105.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-5-1024x361.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5f71\u97ff<\/strong><\/h5>\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306f\u3001\u56fd\u7a0e\u306e\u307f\u306e\u5236\u5ea6\u306e\u305f\u3081\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u3092\u8acb\u6c42\u3057\u305f\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u3068\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u9084\u4ed8\u304c\u884c\u308f\u308c\u308b\u304c\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3084\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5730\u65b9\u7a0e\u306f\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306e\u5236\u5ea6\u304c\u306a\u3044\u305f\u3081\u3001\u9084\u4ed8\u306f\u884c\u308f\u308c\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u6b20\u640d\u91d1\u306e\u6b8b\u9ad8\u306f\u6e1b\u5c11\u3059\u308b\u304c\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u53ca\u3073\u6cd5\u4eba\u4e8b\u696d\u7a0e\u90e8\u5206\u306e\u6b20\u640d\u91d1\u306f\u3001\u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u6b8b\u9ad8\u306f\u6e1b\u5c11\u3057\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3014\u6cd5\u4eba\u7a0e\u90e8\u5206\u306e\u6b20\u640d\u91d1\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\"><span style=\"text-decoration: underline;\">\u4f7f\u7528\u3057\u305f\uff08\u6e1b\u5c11\u3057\u305f\uff09\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u7136\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u53ca\u3073\u6cd5\u4eba\u4e8b\u696d\u7a0e\u90e8\u5206\u306e\u6b20\u640d\u91d1\u3015<\/strong><\/span><\/p>\n<p><span style=\"text-decoration: underline;\">\u6b20\u640d\u91d1\u3092\u4f7f\u7528\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/span><br \/>\n<span style=\"text-decoration: underline;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u90e8\u5206\u3068\u6cd5\u4eba\u4e8b\u696d\u7a0e\u90e8\u5206\u3067\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff08\u6771\u4eac\u90fd\u3067\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u9069\u7528\u306e\u5834\u5408\uff09\u3011<\/p>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u90e8\u5206<\/span>\uff1a10.02\uff05<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u90e8\u5206<\/span>\uff1a3.64\uff05<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<\/div>\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>\u3000 \u6cd5\u4eba\u4f4f\u6c11\u7a0e\u7387\uff0f\uff08\uff11\uff0b \u4e8b\u696d\u7a0e\u7387\uff08\u8d85\u904e\u7a0e\u7387\uff09\uff0b \u4e8b\u696d\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u00d7 \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\uff09<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\uff08\u4e8b\u696d\u7a0e\u7387\uff08\u8d85\u904e\u7a0e\u7387\uff09\uff0b \u4e8b\u696d\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u00d7 \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\uff09\uff0f\uff08\uff11 \uff0b \u4e8b\u696d\u7a0e\u7387\uff08\u8d85\u904e\u7a0e\u7387\uff09\uff0b \u4e8b\u696d\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u00d7 \u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\uff09<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u4e0a\u9650\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u4e0a\u9650\u3092\u5f15\u304d\u4e0a\u3052\u308b\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6295\u8cc7\u984d\u3068\u63a7\u9664\u4e0a\u9650\u306e\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/kyosoryoku_kyoka\/kurikoshi.pdf#page=3\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-249062\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-6.png\" alt=\"\" width=\"1579\" height=\"761\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-6.png 1579w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-6-300x144.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-6-1024x493.png 1024w\" sizes=\"(max-width: 1579px) 100vw, 1579px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/kyosoryoku_kyoka\/kurikoshi.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u4e0a\u9650\u300d\u306e\u7279\u4f8b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/kyosoryoku_kyoka\/kurikoshi.pdf#page=3\" target=\"_blank\" rel=\"noopener\">P.2<\/a>\uff09<\/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:#006400;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3014\u5bfe\u8c61\u6cd5\u4eba\u3015<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #006400;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u6539\u6b63\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u65e5\uff082021\u5e74\uff18\u6708\uff12\u65e5\uff09\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u7279\u5b9a\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9752\u8272\u6b20\u640d\u91d1\u984d\u53c8\u306f\u9023\u7d50\u6b20\u640d\u91d1\u984d\u304c\u751f\u3058\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u4e2d\u5c0f\u6cd5\u4eba\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3067\u306a\u3044\u3053\u3068\uff08\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306f100\uff05\u63a7\u9664\u3055\u308c\u308b\u305f\u3081\u3001\u672c\u7a0e\u5236\u306e\u5bfe\u8c61\u5916\uff09<\/p>\n<\/div>\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>\u3000\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u3068\u306f\u3001\u666e\u901a\u6cd5\u4eba\uff08\u6295\u8cc7\u6cd5\u4eba\u3001\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u53ca\u3073\u53d7\u8a17\u6cd5\u4eba\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u3001\u8cc7\u672c\u91d1\u306e\u984d\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3082\u306e\uff08100\uff05\u5b50\u6cd5\u4eba\u7b49<span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3092\u9664\u304f\uff09\u7b49\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8cc7\u672c\u91d1\u306e\u984d\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\uff08\u5927\u6cd5\u4eba\uff09\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\uff08\u4e00\u306e\u8005\u304c\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3059\u308b\u95a2\u4fc2\u3092\u3044\u3046\uff09\u304c\u3042\u308b\u666e\u901a\u6cd5\u4eba\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u8907\u6570\u306e\u5927\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u666e\u901a\u6cd5\u4eba\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u3014\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u306e\u5168\u3066\u3092\u6e80\u305f\u3059\u4e8b\u696d\u5e74\u5ea6\uff08\u6700\u5927\uff15\u5e74\u9593\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #006400;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u4e8b\u696d\u9069\u5fdc\u8a08\u753b\u306e\u5b9f\u65bd\u6642\u671f\u5185\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u7279\u4f8b\u4e8b\u696d\u5e74\u5ea6<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u306e\u521d\u5e74\u5ea6\u4ee5\u964d\u3001\u9ed2\u5b57\u5316\u3057\u3066\u304b\u3089\uff15\u5e74\u4ee5\u5185\u306e\u4e8b\u696d\u5e74\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u30002026\u5e74\uff14\u6708\uff11\u65e5\u300c\u4ee5\u524d\u300d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 10px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u7279\u4f8b\u4e8b\u696d\u5e74\u5ea6\u3068\u306f\u3001\u539f\u5247\u30012020\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892021\u5e74\uff14\u6708\uff11\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u6b20\u640d\u91d1\u984d\u304c\u751f\u3058\u305f\u53c8\u306f\u751f\u3058\u308b\u4e88\u5b9a\u306e\uff11\u53c8\u306f\uff12\u4e8b\u696d\u5e74\u5ea6\u3002\u3053\u306e\u6b20\u640d\u91d1\u304c\u672c\u5236\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u3014\u6b20\u640d\u91d1\u984d\u306e\u63a7\u9664\u3015<\/strong><\/span><\/p>\n<p>\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u6240\u5f97\u91d1\u984d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3001\u901a\u5e38\u306e\u63a7\u9664\u9650\u5ea6\u984d\uff08\u6240\u5f97\u91d1\u984d \u00d7 50\uff05\uff09\u306b\u52a0\u3048\u3066\u3001\u8d85\u904e\u63a7\u9664\u5bfe\u8c61\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u9650\u5ea6\u984d\uff08<span style=\"text-decoration: underline; color: #b22222;\">\u6700\u5927\u3067\u6240\u5f97\u91d1\u984d \u00d7 100\uff05<\/span>\uff09\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p><a href=\"https:\/\/www.meti.go.jp\/policy\/economy\/kyosoryoku_kyoka\/kurikoshi.pdf#page=8\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249061\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-7.png\" alt=\"\" width=\"550\" height=\"672\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-7.png 1402w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-7-245x300.png 245w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-7-837x1024.png 837w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/kyosoryoku_kyoka\/kurikoshi.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u63a7\u9664\u4e0a\u9650\u300d\u306e\u7279\u4f8b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/kyosoryoku_kyoka\/kurikoshi.pdf#page=8\" target=\"_blank\" rel=\"noopener\">P.7<\/a>\uff09<\/span><\/p>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5f71\u97ff<\/strong><\/h5>\n<p>\u4e0a\u8a18\u5236\u5ea6\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u89e3\u6d88\u6642\u671f\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee5\u4e0b\u3001\u300c\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3068\u3044\u3046\uff09\u306e\u3046\u3061\u3001\u4e3b\u8981\u306a\u6539\u6b63\u6848\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-8.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249065\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-8.png\" alt=\"\" width=\"470\" height=\"325\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-8.png 984w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-8-300x207.png 300w\" sizes=\"(max-width: 470px) 100vw, 470px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u9069\u7528\u6642\u671f\u306f\u3001\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u4e0a\u3001\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\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-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u2170\uff09\u3000\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u2171\uff09\u3000\u96e2\u8131\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u2172\uff09\u3000\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u2173\uff09\u3000\u652f\u914d\u95a2\u4fc2\uff15\u5e74\u7d99\u7d9a\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\u2174\uff09\u3000\u8a8d\u5b9a\u4e8b\u696d\u9069\u5fdc\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u304b\u3089\u306e\u96e2\u8131\u6642\u306b\u304a\u3044\u3066\u3001\u306e\u308c\u3093\u76f8\u5f53\u984d\u304c\u640d\u91d1\uff08\u8b72\u6e21\u539f\u4fa1\uff09\u306b\u542b\u307e\u308c\u308b\u3088\u3046\u306b\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-9-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249214\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-9-1.png\" alt=\"\" width=\"550\" height=\"424\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-9-1.png 1159w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-9-1-300x231.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-9-1-1024x790.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/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\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u7b49\u5bfe\u5fdc\u91d1\u984d\u3068\u306f\u3001\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u901a\u7b97\u958b\u59cb\u30fb\u52a0\u5165\u524d\u306b\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u6cd5\u4eba\u304c\u6642\u4fa1\u53d6\u5f97\u3057\u305f\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u3046\u3061\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u5408\u4f75\u5bfe\u4fa1\u3068\u3057\u3066\u305d\u306e\u53d6\u5f97\u6642\u306b\u305d\u306e\u901a\u7b97\u5b50\u6cd5\u4eba\u3092\u88ab\u5408\u4f75\u6cd5\u4eba\u3068\u3059\u308b\u975e\u9069\u683c\u5408\u4f75\u3092\u884c\u3046\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u53c8\u306f\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u96e2\u8131\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u304b\u3089\u306e\u96e2\u8131\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-10.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249064\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-10.png\" alt=\"\" width=\"544\" height=\"161\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-10.png 1159w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-10-300x88.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-10-1024x303.png 1024w\" sizes=\"(max-width: 544px) 100vw, 544px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2172\uff09\u3000\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p>\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-11.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249066\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-11.png\" alt=\"\" width=\"543\" height=\"212\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-11.png 1157w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-11-300x117.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-11-1024x400.png 1024w\" sizes=\"(max-width: 543px) 100vw, 543px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2173\uff09\u3000\u652f\u914d\u95a2\u4fc2\uff15\u5e74\u7d99\u7d9a\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p>\u73fe\u884c\u4e0a\u3001\u958b\u59cb\u30fb\u52a0\u5165\u6642\u306e\u6b20\u640d\u91d1\u7b49\u306e\u5236\u9650\u3092\u691c\u8a0e\u3059\u308b\u969b\u306e\u300c\u652f\u914d\u95a2\u4fc2\uff15\u5e74\u7d99\u7d9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u300d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u3044\u3046\u3002\u3053\u306e\u3046\u3061\u3001<span style=\"color: #800080;\">\uff08\uff42\uff09<\/span>\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\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: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff41\uff09<\/span>\u3000\u901a\u7b97\u89aa\u6cd5\u4eba\u3068\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u3068\u306e\u9593\u306b\uff15\u5e74\u524d\u306e\u65e5\u304b\u3089\u7d99\u7d9a\u3057\u3066\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\uff42\uff09<\/span>\u3000\u901a\u7b97\u89aa\u6cd5\u4eba\u304c\uff15\u5e74\u524d\u306e\u65e5\u5f8c\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u3067\u3001\u300c\u901a\u7b97\u89aa\u6cd5\u4eba\u300d\u3068\u300c\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u3046\u3061\u305d\u306e\u8a2d\u7acb\u306e\u65e5\u306e\u6700\u3082\u65e9\u3044\u3082\u306e\u300d\u3068\u306e\u9593\u306b\u300c\u901a\u7b97\u89aa\u6cd5\u4eba\u306e\u8a2d\u7acb\u306e\u65e5\u300d\u53c8\u306f\u300c\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u8a2d\u7acb\u306e\u65e5\u306e\u3046\u3061\u6700\u3082\u65e9\u3044\u65e5\u300d\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u304b\u3089\u7d99\u7d9a\u3057\u3066\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\uff08\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u7d44\u7e54\u518d\u7de8\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u5f53\u8a72\u898f\u5b9a\uff08\u7279\u4f8b\uff09\u306f\u4f7f\u3048\u306a\u3044\uff09<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-12-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249216\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-12-1.png\" alt=\"\" width=\"550\" height=\"741\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-12-1.png 1157w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-12-1-222x300.png 222w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-12-1-759x1024.png 759w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2174\uff09\u3000\u8a8d\u5b9a\u4e8b\u696d\u9069\u5fdc\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<\/strong><\/p>\n<p>\u4e8b\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u8a8d\u5b9a\u4e8b\u696d\u9069\u5fdc\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u975e\u7279\u5b9a\u8d85\u904e\u63a7\u9664\u5bfe\u8c61\u984d\u306e\u914d\u8ce6\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-13-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249388\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-13-1.png\" alt=\"\" width=\"543\" height=\"327\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-13-1.png 1157w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-13-1-300x180.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-13-1-1024x616.png 1024w\" sizes=\"(max-width: 543px) 100vw, 543px\" \/><\/a><\/p>\n<h5 style=\"padding: 10px; border: 3px solid #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5f71\u97ff<\/strong><\/h5>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5bfe\u8c61\u6cd5\u4eba\u306e\u4e8b\u696d\u7a0e\u306e\u6240\u5f97\u5272\u8efd\u6e1b\u7a0e\u7387\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5bfe\u8c61\u6cd5\u4eba\u306e\u4e8b\u696d\u7a0e\u306e\u6240\u5f97\u5272\u8efd\u6e1b\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u9069\u7528\u6642\u671f\u306f\u30012022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-14-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249226\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-14-1.png\" alt=\"\" width=\"544\" height=\"163\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-14-1.png 1157w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-14-1-300x89.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-14-1-1024x307.png 1024w\" sizes=\"(max-width: 544px) 100vw, 544px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u9069\u7528\u6642\u671f\u306f\u30012023\u5e7410\u670811\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u914d\u5f53\u7b49\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-15.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249070\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-15.png\" alt=\"\" width=\"544\" height=\"368\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-15.png 1159w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-15-300x202.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-15-1024x691.png 1024w\" sizes=\"(max-width: 544px) 100vw, 544px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000\u307f\u306a\u3057\u914d\u5f53\u306e\u8a08\u7b97\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u904e\u53bb\u306b\u9061\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u3089\uff15\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u27a4<\/span>\u3000\u8cc7\u672c\u306e\u6255\u623b\u3057\u306b\u4fc2\u308b\u307f\u306a\u3057\u914d\u5f53\u306e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6255\u623b\u7b49\u5bfe\u5fdc\u8cc7\u672c\u91d1\u984d\u7b49\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6e1b\u8cc7\u8cc7\u672c\u91d1\u984d\u306f\u3001\u305d\u306e\u8cc7\u672c\u306e\u6255\u623b\u3057\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f<span style=\"text-decoration: underline;\">\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u984d\u3092\u9650\u5ea6<\/span>\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u27a4<\/span>\u3000\u7a2e\u985e\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u6cd5\u4eba\u304c\u8cc7\u672c\u306e\u6255\u623b\u3057\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u307f\u306a\u3057\u914d\u5f53\u306e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6255\u623b\u7b49\u5bfe\u5fdc\u8cc7\u672c\u91d1\u984d\u7b49\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6e1b\u8cc7\u8cc7\u672c\u91d1\u984d\u306f\u3001\u305d\u306e\u8cc7\u672c\u306e\u6255\u623b\u3057\u306b\u4fc2\u308b\u5404\u7a2e\u985e\u8cc7\u672c\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-16-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249215\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-16-1.png\" alt=\"\" width=\"600\" height=\"297\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-16-1.png 1453w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-16-1-300x148.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-16-1-1024x508.png 1024w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2464\u3000\u8cb8\u4ed8\u3051\u7528\u5c11\u984d\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/h4>\n<p>\u5c11\u984d\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u300c\u8cb8\u4ed8\u3051\u7528\u306e\u8cc7\u7523\uff08\u4e3b\u8981\u306a\u4e8b\u696d\uff08\u30ea\u30fc\u30b9\u696d\u7b49\uff09\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u300d\u3092\u9664\u304f\u3088\u3046\u306b\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u5c11\u984d\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u8a08\u7b97\u3092\u884c\u3046\u3002\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u9069\u7528\u6642\u671f\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-17.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249071\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-17.png\" alt=\"\" width=\"450\" height=\"252\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-17.png 1005w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-17-300x168.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2465\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/h4>\n<p>2023\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u67d4\u8edf\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u3001\u671f\u306e\u9014\u4e2d\u3067\u3082\u767b\u9332\u624b\u7d9a\u304c\u884c\u3048\u308b\u3088\u3046\u306b\u6539\u6b63\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u671f\u306e\u9014\u4e2d\u3067\u306e\u767b\u9332\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-18.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249073\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-18.png\" alt=\"\" width=\"489\" height=\"125\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-18.png 1112w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-18-300x76.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui1-18-1024x261.png 1024w\" sizes=\"(max-width: 489px) 100vw, 489px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2466\u3000\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u5236\u5ea6\u306e\u7d4c\u904e\u63aa\u7f6e<\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u3001\u7533\u544a\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u306b\u4fc2\u308b\u4fdd\u5b58\u7fa9\u52d9\u8005\u306f\u30012022\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u308f\u308c\u305f\u96fb\u5b50\u53d6\u5f15\uff08\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u7b49\u306e\u6388\u53d7\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u884c\u3046\u53d6\u5f15\uff09\u306e\u53d6\u5f15\u60c5\u5831\uff08\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u7b49\uff09\u3092\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5bfe\u5fdc\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u4e8b\u696d\u8005\u304c\u591a\u3044\u305f\u3081\u30012022\u5e74\uff11\u6708\uff11\u65e5\u304b\u30892023\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u884c\u308f\u308c\u305f\u96fb\u5b50\u53d6\u5f15\u306f\u3001\u4fdd\u5b58\u8981\u4ef6\u306b\u3057\u305f\u304c\u3063\u3066\u4fdd\u5b58\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f15\u304d\u7d9a\u304d\u305d\u306e\u51fa\u529b\u66f8\u9762\uff08\u7d19\uff09\u306b\u3088\u308b\u4fdd\u5b58\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p><!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2020\u5e74\uff13\u670831\u65e5\u306bASBJ\u3088\u308a\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u30b0\u30eb\u30fc\u30d7\u7a0e\u52b9\u679c\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\/wp-content\/uploads\/renketsunouzei20200331_02.pdf\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d<\/a>\u300d<br \/>\n<\/div><\/div>\n\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u6539\u6b63\u6cd5\u4eba\u7a0e\u7b49\u306e\u6210\u7acb\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\uff08\u56db\u534a\u671f\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/renzei_2014_1.pdf\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff11\uff09\u300d<\/a>\u53ca\u3073<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/renzei_2014_3.pdf\" target=\"_blank\" rel=\"noopener\">\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff17\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044\uff08\u305d\u306e\uff12\uff09\u300d<\/a>\u306b\u95a2\u3059\u308b\u5fc5\u8981\u306a\u6539\u5ec3\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u3042\u308f\u305b\u3066\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20180216_03.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d<\/a>\u7b2c44\u9805\u306e\u5b9a\u3081\u3092\u9069\u7528\u305b\u305a\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u30b0\u30eb\u30fc\u30d7\u7a0e\u52b9\u679c\uff13\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6ce8\u8a18<\/strong><\/h4>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u8ffd\u52a0\u60c5\u5831\u3068\u3057\u3066\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u65e8\u3092\u6ce8\u8a18<\/span>\u3059\u308b\uff08\u30b0\u30eb\u30fc\u30d7\u7a0e\u52b9\u679c\uff14\uff09\u3002\u307e\u305f\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u6027\u306b\u5fdc\u3058\u3066\u8a18\u8f09\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e8b\u4f8b\u3011\u3000\u6771\u5317\u96fb\u529b\uff08\u682a\uff09 2021\u5e74\uff13\u6708\u671f \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/strong><\/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;\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5f53\u793e\u53ca\u3073\u4e00\u90e8\u306e\u56fd\u5185\u9023\u7d50\u5b50\u4f1a\u793e\u306f\u3001\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\u306b\u304a\u3044\u3066\u5275\u8a2d\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u3042\u308f\u305b\u3066\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\uff08\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u30002020\u5e74\uff13\u670831\u65e5\uff09\u7b2c\uff13\u9805\u306e\u53d6\u6271\u3044\u306b\u3088\u308a\u3001\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\u3000\u5e73\u621030\u5e74\uff12\u670816\u65e5\uff09\u7b2c44\u9805\u306e\u5b9a\u3081\u3092\u9069\u7528\u305b\u305a\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u524d\u306e\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u516c\u8868\u65e5\u4ee5\u5f8c\u9069\u7528\u3059\u308b\u3002<\/p>\n<p><!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2162\u3000\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<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<p>2021\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\u3001\u300c\u30b0\u30eb\u30fc\u30d7\u5b9f\u52d9\u5831\u544a\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011ASBJ\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\/wp-content\/uploads\/grouptsuusan20210812_03.pdf\" 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<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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text-indent: -15px;\"><strong>\uff12\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u30b0\u30eb\u30fc\u30d7\u5b9f\u52d9\u5831\u544a31\u300165\u300166\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\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\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;\">2022\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\uff08\u56db\u534a\u671f\u3067\u306e\u65e9\u671f\u9069\u7528\u306f\u4e0d\u53ef\uff09\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18<strong>\u2161<\/strong>\u3067\u89e3\u8aac\u3057\u305f\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u5f53\u8a72\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u304c\u5b58\u5728\u3057\u306a\u304f\u306a\u3063\u305f\u6bb5\u968e\u3067\u5ec3\u6b62\u3055\u308c\u308b\uff08\u30b0\u30eb\u30fc\u30d7\u5b9f\u52d9\u5831\u544a34\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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