{"id":249538,"date":"2022-03-17T10:13:46","date_gmt":"2022-03-17T01:13:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=249538"},"modified":"2026-02-25T15:22:54","modified_gmt":"2026-02-25T06:22:54","slug":"financial-accounting-article-79","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-79\/","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\uff12\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\uff12\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 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>\u2163\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n2020\u5e74\uff13\u670831\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c30\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u53ce\u76ca\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u6539\u6b63\u3055\u308c\u305f\u3002\u305d\u306e\u305f\u3081\u30012022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u8868\u793a\u53ca\u3073\u6ce8\u8a18\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u53ce\u76ca\u9069\u7528\u6307\u91dd\u306f\u30012022\u5e74\uff13\u6708\u671f\u306e\u671f\u9996\u304b\u3089\u65e2\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u89e3\u8aac\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8868\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000PL\u8868\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u79d1\u76ee<\/strong><\/p>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306f\u3001\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u9ad8\u3001\u58f2\u4e0a\u53ce\u76ca\u3001\u55b6\u696d\u53ce\u76ca\u7b49\u306e\u9069\u5207\u306a\u79d1\u76ee\u3092\u7528\u3044\u308b\uff08\u53ce\u76ca\u9069\u7528\u6307\u91dd104\uff0d\uff12\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u8868\u793a<\/strong><\/p>\n<p>\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u8868\u793a\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3067\u884c\u3046\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9678\uff0d\uff12\u300189\uff0d\uff12\u300189\uff0d\uff13\uff09\u3002\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d25\uff09\u3002<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u4ee5\u5916\u306e\u53ce\u76ca<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3068<span style=\"text-decoration: underline; color: #b22222;\">\u533a\u5206\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u306a\u304a\u3001\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u8868\u793a\u306e\u7d44\u66ff\u3048\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u4ee5\u5916\u306e\u53ce\u76ca<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3068<span style=\"text-decoration: underline; color: #b22222;\">\u533a\u5206\u3057\u3066\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306e\u984d\u3092\u6ce8\u8a18\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4f8b\u3048\u3070\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u3068\u306a\u308b\u53ce\u76ca\uff08\u8cc3\u8cb8\u53ce\u76ca\u7b49\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20<\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3068\u91d1\u878d\u8981\u7d20\u306e\u5f71\u97ff\uff08\u53d7\u53d6\u5229\u606f\u53c8\u306f\u652f\u6255\u5229\u606f\uff09\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3044\u3066\u533a\u5206\u3057\u3066\u8868\u793a\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9678\uff0d\uff13\uff09\u3002\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u898f\u5b9a\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d25\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000BS\u8868\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u79d1\u76ee<\/strong><\/p>\n<p>\u5951\u7d04\u8cc7\u7523<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u5951\u7d04\u8cc7\u7523\u3001\u5de5\u4e8b\u672a\u53ce\u5165\u91d1\u7b49\u306e\u79d1\u76ee\u3092\u7528\u3044\u308b\u3002\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u58f2\u639b\u91d1\u3001\u55b6\u696d\u50b5\u6a29\u7b49\u306e\u79d1\u76ee\u3092\u7528\u3044\u308b\uff08\u53ce\u76ca\u9069\u7528\u6307\u91dd104\uff0d\uff13\uff09\u3002<\/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>\u3000\u300c\u5951\u7d04\u8cc7\u7523\u300d\u3068\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\uff08\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u3092\u9664\u304f\uff09\u3092\u3044\u3046\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9610\uff09\u3002<\/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\uff13\uff09<\/span>\u3000\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u300d\u3068\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u306b\u79fb\u8ee2\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u53d7\u3051\u53d6\u308b\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6a29\u5229\u306e\u3046\u3061\u7121\u6761\u4ef6\u306e\u3082\u306e\uff08\u5bfe\u4fa1\u306b\u5bfe\u3059\u308b\u6cd5\u7684\u306a\u8acb\u6c42\u6a29\uff09\u3092\u3044\u3046\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9612\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u8868\u793a<\/strong><\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8868\u793a\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3067\u884c\u3046\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9679\u300189\uff0d\uff12\u300189\uff0d\uff13\uff09\u3002\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d25\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u5951\u7d04\u8cc7\u7523\u3068\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u8cc7\u7523\u3068<span style=\"text-decoration: underline; color: #b22222;\">\u533a\u5206\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u306a\u304a\u3001\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u8868\u793a\u306e\u7d44\u66ff\u3048\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u5951\u7d04\u8cc7\u7523\u3068\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u305f\u50b5\u6a29\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u8cc7\u7523\u3068\u533a\u5206\u3057\u3066<span style=\"text-decoration: underline; color: #b22222;\">\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6b8b\u9ad8\u3092\u6ce8\u8a18\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u5951\u7d04\u8ca0\u50b5<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u79d1\u76ee<\/strong><\/p>\n<p>\u5951\u7d04\u8ca0\u50b5<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u5951\u7d04\u8ca0\u50b5\u3001\u524d\u53d7\u91d1\u7b49\u306e\u79d1\u76ee\u3092\u7528\u3044\u308b\uff08\u53ce\u76ca\u9069\u7528\u6307\u91dd104\uff0d3\uff09\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u300c\u5951\u7d04\u8ca0\u50b5\u300d\u3068\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u9867\u5ba2\u306b\u79fb\u8ee2\u3059\u308b\u4f01\u696d\u306e\u7fa9\u52d9\u306b\u5bfe\u3057\u3066\u3001\u4f01\u696d\u304c\u9867\u5ba2\u304b\u3089\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u53c8\u306f\u5bfe\u4fa1\u3092\u53d7\u3051\u53d6\u308b\u671f\u9650\u304c\u5230\u6765\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9611\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u8868\u793a<\/strong><\/p>\n<p>\u5951\u7d04\u8ca0\u50b5\u306e\u8868\u793a\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u3067\u884c\u3046\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9679\u300189\uff0d\uff12\u300189\uff0d\uff13\uff09\u3002\u306a\u304a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d25\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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u5951\u7d04\u8ca0\u50b5\u3092\u4ed6\u306e\u8ca0\u50b5\u3068<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u533a\u5206\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3059\u308b<\/span><\/span>\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u306a\u304a\u3001\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u8868\u793a\u306e\u7d44\u66ff\u3048\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u5951\u7d04\u8ca0\u50b5\u3092\u4ed6\u306e\u8ca0\u50b5\u3068<span style=\"text-decoration: underline; color: #b22222;\">\u533a\u5206\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8868\u793a\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u8ca0\u50b5\u306e\u6b8b\u9ad8\u3092\u6ce8\u8a18\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u306a\u304a\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u6bd4\u8f03\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8fd4\u91d1\u8ca0\u50b5<\/strong><\/h4>\n<p>\u8fd4\u91d1\u8ca0\u50b5\u306e\u6c7a\u6e08\u6642\u306b\u9867\u5ba2\u304b\u3089\u5546\u54c1\u53c8\u306f\u88fd\u54c1\u3092\u56de\u53ce\u3059\u308b\u6a29\u5229\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u8cc7\u7523\u306f\u3001\u8fd4\u91d1\u8ca0\u50b5\u3068\u76f8\u6bba\u8868\u793a\u3057\u306a\u3044\uff08\u53ce\u76ca\u9069\u7528\u6307\u91dd105\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u6ce8\u8a18<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u95a2\u9023\u306e\u6ce8\u8a18\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u6bd4\u8f03\u60c5\u5831\u306e\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3042\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d\uff12\u300180\uff0d\uff15\u300189\uff0d\uff13\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"text-decoration: underline;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u3067\u6ce8\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u5404\u5b50\u4f1a\u793e\u304b\u3089\u6ce8\u8a18\u306e\u305f\u3081\u306e\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3002<\/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:#cd5c5c;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #cd5c5c;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u4f01\u696d\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u4f01\u696d\u304c\u5f53\u8a72\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff08\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff09<\/p>\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u307e\u305f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u3082\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd5c5c;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u3014\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3015<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #cd5c5c;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u53ce\u76ca\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u9805\u76ee\u306e\u3046\u3061\u3001\u958b\u793a\u76ee\u7684<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u306b\u7167\u3089\u3057\u3066\u91cd\u8981\u6027\u306b\u4e4f\u3057\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u8f09\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/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><\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u8a18\u8f09\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u3069\u306e\u6ce8\u8a18\u4e8b\u9805\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u91cd\u70b9\u3092\u7f6e\u304f\u3079\u304d\u304b\u3001\u307e\u305f\u3001\u3069\u306e\u7a0b\u5ea6\u8a73\u7d30\u306b\u8a18\u8f09\u3059\u308b\u304b\u3069\u3046\u304b\u3001\u958b\u793a\u76ee\u7684<span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u306b\u7167\u3089\u3057\u3066\u5224\u65ad\u3059\u308b\u3002\u91cd\u8981\u6027\u306b\u4e4f\u3057\u3044\u8a73\u7d30\u306a\u60c5\u5831\u3092\u5927\u91cf\u306b\u8a18\u8f09\u3057\u305f\u308a\u3001\u7279\u5fb4\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u9805\u76ee\u3092\u5408\u7b97\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u6709\u7528\u306a\u60c5\u5831\u304c\u4e0d\u660e\u77ad\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3001\u6ce8\u8a18\u306f\u96c6\u7d04\u53c8\u306f\u5206\u89e3\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d\uff16\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306e\u6ce8\u8a18\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u5185\u5bb9\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3068\u3057\u3066\u8a18\u8f09\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d\uff18\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u4ed6\u306e\u6ce8\u8a18\u4e8b\u9805\u306b\u542b\u3081\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4ed6\u306e\u6ce8\u8a18\u4e8b\u9805\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d\uff19\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u6ce8\u8a18\u3092\u8a18\u8f09\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4ee5\u4e0b\u306e<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff13\uff09<\/strong>\u306b\u8a18\u8f09\u306e\u6ce8\u8a18\u4e8b\u9805\u306e\u533a\u5206\u306b\u5f93\u3063\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d\uff17\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e9680\uff0d26\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\u300d\u6ce8\u8a18\u306e\u8a18\u8f09\u306b\u3042\u305f\u308a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8a18\u8f09\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e9680\uff0d27\uff09\u3002<\/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\uff14\uff09<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u304a\u3051\u308b\u958b\u793a\u76ee\u7684\u3068\u306f\u3001\u300c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u6027\u8cea\u3001\u91d1\u984d\u3001\u6642\u671f\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u3092\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u60c5\u5831\u3092\u4f01\u696d\u304c\u958b\u793a\u3059\u308b\u3053\u3068\u300d\u3067\u3042\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d\uff14\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831<\/strong><\/h4>\n<p>\u5f53\u671f\u306b\u8a8d\u8b58\u3057\u305f\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3092\u3001\u53ce\u76ca\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u6027\u8cea\u3001\u91d1\u984d\u3001\u6642\u671f\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e3b\u8981\u306a\u8981\u56e0\u306b\u57fa\u3065\u304f\u533a\u5206\u306b\u5206\u89e3\u3057\u3066\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d10\uff09\u3002\u533a\u5206\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u308b\uff08\u53ce\u76ca\u9069\u7528\u6307\u91dd106\uff0d\uff15\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:#333399;\">\n\t\t<ul>\n<li>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\uff08\u4f8b\u3048\u3070\u3001\u4e3b\u8981\u306a\u88fd\u54c1\u30e9\u30a4\u30f3\uff09<\/li>\n<li>\u5730\u7406\u7684\u533a\u5206\uff08\u4f8b\u3048\u3070\u3001\u56fd\u53c8\u306f\u5730\u57df\uff09<\/li>\n<li>\u5e02\u5834\u53c8\u306f\u9867\u5ba2\u306e\u7a2e\u985e\uff08\u4f8b\u3048\u3070\u3001\u653f\u5e9c\u3068\u653f\u5e9c\u4ee5\u5916\u306e\u9867\u5ba2\uff09<\/li>\n<li>\u5951\u7d04\u306e\u7a2e\u985e\uff08\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u4fa1\u683c\u3068\u5b9f\u8cbb\u7cbe\u7b97\u5951\u7d04\uff09<\/li>\n<li>\u5951\u7d04\u671f\u9593\uff08\u4f8b\u3048\u3070\u3001\u77ed\u671f\u5951\u7d04\u3068\u9577\u671f\u5951\u7d04\uff09<\/li>\n<li>\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u306e\u6642\u671f\uff08\u4f8b\u3048\u3070\u3001\u4e00\u6642\u70b9\u3067\u9867\u5ba2\u306b\u79fb\u8ee2\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u3068\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u79fb\u8ee2\u3055\u308c\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\uff09<\/li>\n<li>\u8ca9\u58f2\u7d4c\u8def\uff08\u4f8b\u3048\u3070\u3001\u6d88\u8cbb\u8005\u306b\u76f4\u63a5\u8ca9\u58f2\u3055\u308c\u308b\u8ca1\u3068\u4ef2\u4ecb\u696d\u8005\u3092\u901a\u3058\u3066\u8ca9\u58f2\u3055\u308c\u308b\u8ca1\uff09<\/li>\n<\/ul>\n<\/div>\n\u307e\u305f\u3001\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831\u3068\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u5831\u544a\u30bb\u30b0\u30e1\u30f3\u30c8\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308b\u58f2\u4e0a\u9ad8\u3068\u306e\u9593\u306e\u95a2\u4fc2\u3092\u8ca1\u52d9\u8af8\u8868\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u5341\u5206\u306a\u60c5\u5831\u3092\u6ce8\u8a18\u3059\u308b<\/span>\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d11\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831<\/strong><\/h4>\n<p>\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306b\u8868\u793a\u3057\u3066\u3044\u308b\u9805\u76ee\u53c8\u306f\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u304a\u3051\u308b\u4ed6\u306e\u6ce8\u8a18\u4e8b\u9805\u3068\u3069\u306e\u3088\u3046\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u793a\u3059\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d12\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u3010STEP\uff11\u53ca\u3073\uff12\u3011\u5951\u7d04\u53ca\u3073\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u3010STEP\uff13\u3011\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u3010STEP\uff14\u3011\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u984d\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u3010STEP\uff15\u3011\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u70b9\u306b\u95a2\u3059\u308b\u60c5\u5831<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5224\u65ad<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5951\u7d04\u53ca\u3073\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831<\/h4>\n<p>\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u9805\u76ee\u304c\u3069\u306e\u3088\u3046\u306a\u5951\u7d04\u304b\u3089\u751f\u3058\u3066\u3044\u308b\u306e\u304b\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d13\u300180\uff0d14\u300180\uff0d15\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-249589\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-1.png\" alt=\"\" width=\"1311\" height=\"1005\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-1.png 1311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-1-300x229.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-1-1024x784.png 1024w\" sizes=\"(max-width: 1311px) 100vw, 1311px\" \/><\/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\u5909\u52d5\u5bfe\u4fa1\u306e\u984d\u306b\u95a2\u3059\u308b\u4e0d\u78ba\u5b9f\u6027\u304c\u4e8b\u5f8c\u7684\u306b\u89e3\u6d88\u3055\u308c\u308b\u969b\u306b\u3001\u89e3\u6d88\u3055\u308c\u308b\u6642\u70b9\u307e\u3067\u306b\u8a08\u4e0a\u3055\u308c\u305f\u53ce\u76ca\u306e\u8457\u3057\u3044\u6e1b\u984d\u304c\u767a\u751f\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u90e8\u5206\u306b\u9650\u308a\u3001\u53d6\u5f15\u4fa1\u683c\u306b\u542b\u3081\u308b\u898f\u5b9a\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831<\/h4>\n<p>\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u7528\u3044\u305f\u898b\u7a4d\u65b9\u6cd5\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u53ca\u3073\u4eee\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u6ce8\u8a18\u3059\u308b\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d16\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:#333399;\">\n\t\t<ul>\n<li>\u5909\u52d5\u5bfe\u4fa1\u306e\u5185\u5bb9\uff08\u4f8b\u3048\u3070\u3001\u5024\u5f15\u304d\u3001\u30ea\u30d9\u30fc\u30c8\u7b49\uff09\u3068\u7b97\u5b9a\u65b9\u6cd5<\/li>\n<li>\u5909\u52d5\u5bfe\u4fa1\u306e\u898b\u7a4d\u308a\u304c\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u7b2c54\u9805\uff08\u4e0a\u8a18\u2460\u306e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u53c2\u7167\uff09\u306b\u5f93\u3063\u3066\u5236\u9650\u3055\u308c\u308b\u5834\u5408\u306e\u5185\u5bb9\u3068\u305d\u306e\u8a55\u4fa1<\/li>\n<li>\u5951\u7d04\u306b\u91cd\u8981\u306a\u91d1\u878d\u8981\u7d20\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u542b\u307e\u308c\u308b\u91d1\u5229\u76f8\u5f53\u5206\u306e\u8abf\u6574<\/li>\n<li>\u73fe\u91d1\u4ee5\u5916\u306e\u5bfe\u4fa1\u306e\u7b97\u5b9a<\/li>\n<li>\u8fd4\u54c1\u3001\u8fd4\u91d1\u53ca\u3073\u305d\u306e\u4ed6\u306e\u985e\u4f3c\u306e\u7fa9\u52d9\u306e\u7b97\u5b9a<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u984d\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831<\/h4>\n<p>\u53d6\u5f15\u4fa1\u683c\u306e\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3059\u308b\u969b\u306b\u7528\u3044\u305f\u898b\u7a4d\u65b9\u6cd5\u3001\u30a4\u30f3\u30d7\u30c3\u30c8\u53ca\u3073\u4eee\u5b9a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u6ce8\u8a18\u3059\u308b\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d17\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:#333399;\">\n\t\t<ul>\n<li>\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u898b\u7a4d\u308a<\/li>\n<li>\u5951\u7d04\u306e\u7279\u5b9a\u306e\u90e8\u5206\u306b\u5024\u5f15\u304d\u3084\u5909\u52d5\u5bfe\u4fa1\u306e\u914d\u5206\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u70b9\u306b\u95a2\u3059\u308b\u60c5\u5831<\/h4>\n<p>\u5c65\u884c\u7fa9\u52d9\u3092\u5145\u8db3\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff08\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\uff09\u306e\u5224\u65ad\u53ca\u3073\u5f53\u8a72\u6642\u70b9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d18\u3001\u53ce\u76ca\u9069\u7528\u6307\u91dd106\uff0d\uff16\u3001106\uff0d\uff17\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-249590\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-2.png\" alt=\"\" width=\"1433\" height=\"787\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-2.png 1433w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-2-300x164.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-2-1024x562.png 1024w\" sizes=\"(max-width: 1433px) 100vw, 1433px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2464\u3000\u672c\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5224\u65ad<\/h4>\n<p>\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u884c\u3063\u305f\u5224\u65ad\u53ca\u3073\u5224\u65ad\u306e\u5909\u66f4\u306e\u3046\u3061\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306e\u91d1\u984d\u53ca\u3073\u6642\u671f\u306e\u6c7a\u5b9a\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d19\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u53ce\u76ca\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831<\/strong><\/h4>\n<p>\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u53ce\u76ca\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u3092\u6ce8\u8a18\u3059\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5\u306e\u6b8b\u9ad8\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5\u306e\u6b8b\u9ad8\u7b49<\/h4>\n<p>\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3068\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u95a2\u4fc2\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d20\u3001\u53ce\u76ca\u9069\u7528\u6307\u91dd106\uff0d8\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-249787\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-3-1.png\" alt=\"\" width=\"1440\" height=\"1684\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-3-1.png 1440w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-3-1-256x300.png 256w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-3-1-875x1024.png 875w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c<\/h4>\n<p>\u65e2\u5b58\u306e\u5951\u7d04\u304b\u3089\u7fcc\u671f\u4ee5\u964d\u306b\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u53ce\u76ca\u306e\u91d1\u984d\u53ca\u3073\u6642\u671f\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u3001\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3057\u3066\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d21\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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u3000\u5f53\u671f\u672b\u6642\u70b9\u3067\u672a\u5145\u8db3\uff08\u53c8\u306f\u90e8\u5206\u7684\u306b\u672a\u5145\u8db3\uff09\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u306e\u7dcf\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u2171\uff09<\/span>\u3000\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u306b\u5f93\u3063\u3066\u6ce8\u8a18\u3057\u305f\u91d1\u984d\u3092\u3001\u4f01\u696d\u304c\u3044\u3064\u53ce\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u3068\u898b\u8fbc\u3093\u3067\u3044\u308b\u306e\u304b\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4\u00a0<\/span>\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306e\u6b8b\u5b58\u671f\u9593\u306b\u6700\u3082\u9069\u3057\u305f\u671f\u9593\u306b\u3088\u308b\u5b9a\u91cf\u7684\u60c5\u5831\u3092\u4f7f\u7528\u3057\u305f\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #006400;\">\u27a4\u00a0<\/span>\u5b9a\u6027\u7684\u60c5\u5831\u3092\u4f7f\u7528\u3057\u305f\u65b9\u6cd5<\/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\u4ee5\u4e0b\u306e<span style=\"color: #333399;\">\uff08\u30a2\uff09<\/span>\u304b\u3089<span style=\"color: #333399;\">\uff08\u30a6\uff09<\/span>\u306e\u3044\u305a\u308c\u304b\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\u2170\uff09<\/span>\u53ca\u3073<span style=\"color: #006400;\">\uff08\u2171\uff09<\/span>\u306e\u6ce8\u8a18\u306b\u542b\u3081\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e9680\uff0d22\u300180\uff0d23\u300180\uff0d24\uff09\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-4-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249793\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-4-2.png\" alt=\"\" width=\"500\" height=\"408\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-4-2.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-4-2-300x244.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-4-2-1024x836.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/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>\u3000\u63d0\u4f9b\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306e\u6642\u9593\u306b\u57fa\u3065\u304d\u56fa\u5b9a\u984d\u3092\u8acb\u6c42\u3059\u308b\u5951\u7d04\u7b49\u3001\u73fe\u5728\u307e\u3067\u306b\u4f01\u696d\u306e\u5c65\u884c\u304c\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u306b\u5bfe\u3059\u308b\u9867\u5ba2\u306b\u3068\u3063\u3066\u306e\u4fa1\u5024\u306b\u76f4\u63a5\u5bfe\u5fdc\u3059\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u9867\u5ba2\u304b\u3089\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u91d1\u984d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u898f\u5b9a\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3051\u308b\u6ce8\u8a18<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u95a2\u9023\u306e\u6ce8\u8a18\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247101\u2461\u3001115\u306e\uff12\u2460\uff09\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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3015<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4f1a\u793e\u304c\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u7fa9\u52d9\u306e\u5c65\u884c\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u5f53\u8a72\u5951\u7d04\u304b\u3089\u751f\u305a\u308b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u304d\u306f\u3001\u300c\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96\u300d\u306b\u306f\u3001\u4ee5\u4e0b\u306b\u63b2\u3052\u308b\u4e8b\u9805\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5f53\u8a72\u4f1a\u793e\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u304a\u3051\u308b\u9867\u5ba2\u3068\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u4e0a\u8a18<span style=\"color: #666699;\">\u2460<\/span>\u306b\u898f\u5b9a\u3059\u308b\u7fa9\u52d9\u306b\u4fc2\u308b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u4e0a\u8a18<span style=\"color: #666699;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #666699;\">\u2461<\/span>\u306b\u63b2\u3052\u308b\u3082\u306e\u306e\u307b\u304b\u3001\u5f53\u8a72\u4f1a\u793e\u304c\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u542b\u307e\u308c\u308b\u3068\u5224\u65ad\u3057\u305f\u3082\u306e<\/p>\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: -15px;\">\u307e\u305f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u6ce8\u8a18\u3082\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u3014\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3015<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u8a8d\u8b58\u3057\u305f\u53ce\u76ca\u3092\u3001\u53ce\u76ca\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u6027\u8cea\u3001\u91d1\u984d\u3001\u6642\u671f\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e3b\u8981\u306a\u8981\u56e0\u306b\u57fa\u3065\u3044\u3066\u533a\u5206\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u533a\u5206\u3054\u3068\u306e\u53ce\u76ca\u306e\u984d\u305d\u306e\u4ed6\u306e\u4e8b\u9805\uff08\u53ce\u76ca\u306e\u5206\u89e3\u60c5\u5831\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u7fcc\u4e8b\u696d\u5e74\u5ea6\u4ee5\u964d\u306e\u53ce\u76ca\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<\/div>\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\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u3067\u5b9a\u3081\u3089\u308c\u305f\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306f\u3001\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u306e\u6ce8\u8a18\u4e8b\u9805\u306e\u5b9a\u3081\u3092\u8e0f\u307e\u3048\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u5177\u4f53\u7684\u306b\u898f\u5b9a\u3055\u308c\u305f\u4e8b\u9805\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001<span style=\"text-decoration: underline;\">\u5404\u4f1a\u793e\u306e\u5b9f\u60c5\u3092\u8e0f\u307e\u3048\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u306f\u5f53\u8a72\u4e8b\u9805\u306e\u6ce8\u8a18\u3092\u8981\u3057\u306a\u3044\u3068\u5408\u7406\u7684\u306b\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u3001\u6ce8\u8a18\u3057\u306a\u3044\u3053\u3068\u3082\u8a31\u5bb9\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b<\/span>\uff08\u6cd5\u52d9\u7701\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/public-comment.e-gov.go.jp\/servlet\/PcmFileDownload?seqNo=0000205371\" target=\"_blank\" rel=\"noopener\">\u300e\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u6848\u300f\u306b\u95a2\u3059\u308b\u610f\u898b\u52df\u96c6\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d\u7b2c\uff13\u306e\uff13\uff09\u3002<br \/>\n<strong>\u3000<\/strong><span style=\"text-decoration: underline;\">\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u304a\u3044\u3066\u6ce8\u8a18\u3059\u3079\u304d\u4e8b\u9805\u3068\u540c\u4e00\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247115\u306e\uff12\u2461\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5927\u4f1a\u793e\u4ee5\u5916\u306e\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u6ce8\u8a18\u3092\u7701\u7565\u3067\u304d\u308b<\/span>\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247115\u306e\uff12\u2462\u2460\uff09\u3002<\/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\uff13\uff09<\/span>\u3000<span style=\"text-decoration: underline;\">\u9023\u7d50\u6ce8\u8a18\u8868\u3067\u6ce8\u8a18\u3059\u3079\u304d\u4e8b\u9805\u3068\u540c\u4e00\u3067\u3042\u308a\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306b\u304a\u3044\u3066\u305d\u306e\u65e8\u3092\u6ce8\u8a18\u3059\u308b\u5834\u5408\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306b\u304a\u3051\u308b\u5f53\u8a72\u4e8b\u9805\u306e\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3042\u308b<\/span>\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247115\u306e\uff12\u2463\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6ce8\u8a18\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\uff08\u682a\uff09\u30aa\u30fc\u30d7\u30f3\u30cf\u30a6\u30b9\u30b0\u30eb\u30fc\u30d7<\/strong>\uff08\u6c7a\u7b97\u65e5\uff1a2021\u5e74\uff19\u670830\u65e5\uff09<\/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 style=\"margin-bottom: 3px;\">\uff08\u53ce\u76ca\u8a8d\u8b58\u95a2\u4fc2\uff09<\/p>\n<p style=\"margin-bottom: 20px;\">\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e3b\u306a\u5c65\u884c\u7fa9\u52d9\u306e\u5185\u5bb9\u53ca\u3073\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u901a\u5e38\u306e\u6642\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; 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padding-left: 45px;\">\u5f53\u793e\u306f\u3001\u3007\u3007\u4e8b\u696d\u3001\u3007\u3007\u4e8b\u696d\u53ca\u3073\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u5404\u4e8b\u696d\u306e\u4e3b\u306a\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\u306f\u3001\u25b3\u5546\u54c1\u3001\u25b3\u88fd\u54c1\u53ca\u3073\u25b3\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px; padding-left: 45px;\">\u307e\u305f\u3001\u5404\u4e8b\u696d\u306e\u58f2\u4e0a\u9ad8\u306f\u3001\u00d7\u00d7\u00d7\u767e\u4e07\u5186\u3001\u00d7\u00d7\u00d7\u767e\u4e07\u5186\u53ca\u3073\u00d7\u00d7\u00d7\u767e\u4e07\u5186\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 45px;\">\u300c\u91cd\u8981\u306a\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u300d\u306e\u300c\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96\u300d\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7a0e\u52d9\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6cd5\u4eba\u7a0e<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u591a\u304f\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u3068\u540c\u69d8\u306e\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u4e00\u90e8\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u3068\u5dee\u7570\u304c\u3042\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4e0a\u3001\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2460<\/span>\u3000\u30dd\u30a4\u30f3\u30c8<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u30dd\u30a4\u30f3\u30c8\u3092\u4ed8\u4e0e\u3057\u305f\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e\uff17<\/a>\uff09\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u3001\u4f1a\u8a08\u3068\u540c\u69d8\u306e\u51e6\u7406\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #800080;\">\u2461<\/span>\u3000\u8cb8\u5012\u308c<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u4f1a\u8a08\u4e0a\u3001\u8cb8\u5012\u308c\u306e\u898b\u8fbc\u307f\u984d\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3066\u8003\u616e\u3059\u308b\u3002\u4e00\u65b9\u3001\u6cd5\u4eba\u7a0e\u4e0a\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3066\u8003\u616e\u3055\u308c\u306a\u3044\uff08\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u2464\uff09\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #800080;\">\u2462<\/span>\u3000\u8fd4\u54c1\u6a29\u4ed8\u53d6\u5f15\uff08\u8cb7\u623b\u3057\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u4f1a\u8a08\u4e0a\u3001\u8fd4\u54c1\u306e\u898b\u8fbc\u307f\u984d\uff08\u8fd4\u91d1\u8ca0\u50b5\uff09\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3066\u8003\u616e\u3059\u308b\u3002\u8fd4\u54c1\u8cc7\u7523\u306f\u58f2\u4e0a\u539f\u4fa1\u304b\u3089\u63a7\u9664\u3059\u308b\u3002\u4e00\u65b9\u3001\u6cd5\u4eba\u7a0e\u4e0a\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u53ca\u3073\u58f2\u4e0a\u539f\u4fa1\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3066\u8003\u616e\u3055\u308c\u306a\u3044\uff08\u6cd5\u4eba\u7a0e\u6cd522\u306e\uff12\u2464\uff09\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #800080;\">\u2463<\/span>\u3000\u5909\u52d5\u5bfe\u4fa1<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u7a0e\u52d9\u4e0a\u3001\u5024\u5f15\u304d\u3084\u30ea\u30d9\u30fc\u30c8\u7b49\u306e\u5909\u52d5\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e11<\/a>\uff09\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u4f1a\u8a08\u4e0a\u3068\u540c\u69d8\u306e\u51e6\u7406\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #800080;\">\u2464<\/span>\u3000\u5546\u54c1\u5238\u7b49<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u7a0e\u52d9\u4e0a\u3001\u5546\u54c1\u304c\u672a\u5f15\u6e21\u3057\u3068\u306a\u3063\u3066\u3044\u308b\u5546\u54c1\u5238\u7b49\u304c\u3042\u308b\u5834\u5408\u300110\u5e74\u7d4c\u904e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u6642\u306b\u4e00\u62ec\u76ca\u91d1\u7b97\u5165\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_06.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d39<\/a>\uff09\u3002\u5f53\u8a72\u51e6\u7406\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u3068\u7570\u306a\u308b\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6d88\u8cbb\u7a0e<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u5bfe\u5fdc\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5f93\u524d\u3069\u304a\u308a\u306e\u6d88\u8cbb\u7a0e\u51e6\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u304c\u4f1a\u8a08\u3068\u6d88\u8cbb\u7a0e\u3067\u7570\u306a\u308b\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u3001\u300c\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf\" target=\"_blank\" rel=\"noopener\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u4f8b\uff08\u5e73\u621030\u5e74\uff15\u6708\uff09<\/a>\u300d\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-11-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-249951\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-11-2.png\" alt=\"\" width=\"1489\" height=\"2225\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-11-2.png 1489w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-11-2-200x300.png 200w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-11-2-685x1024.png 685w\" sizes=\"(max-width: 1489px) 100vw, 1489px\" \/><\/a><\/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>\u2164\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n2019\u5e74\uff17\u6708\uff14\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c30\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4ee5\u4e0b\u3001\u300c\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u6642\u4fa1\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u307e\u305f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u4ee5\u4e0b\u3001\u300c\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u304c\u6539\u6b63\u3055\u308c\u305f\u3002\u305d\u306e\u305f\u3081\u30012022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u3067\u306f\u3001\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3001\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u6642\u4fa1\u9069\u7528\u6307\u91dd\u306f\u3001\u65e2\u306b2022\u5e74\uff13\u6708\u671f\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u89e3\u8aac\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u53ca\u3073\u8a08\u7b97\u66f8\u985e\uff09<\/strong><\/h4>\n<p>\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff14\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-12.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249600\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-12.png\" alt=\"\" width=\"500\" height=\"170\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-12.png 1185w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-12-300x102.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-12-1024x348.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u3001\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<span style=\"text-decoration: underline;\">\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff15\uff0d\uff12\uff09\u3002\u306a\u304a\u3001<span style=\"text-decoration: underline;\">\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u6bd4\u8f03\u60c5\u5831\u306e\u6ce8\u8a18\u306f\u3001\u4e0d\u8981\u3067\u3042\u308b<\/span>\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff17\uff0d\uff14\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-13-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-249785\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-13-1.png\" alt=\"\" width=\"1273\" height=\"1894\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-13-1.png 1273w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-13-1-201x300.png 201w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-13-1-688x1024.png 688w\" sizes=\"(max-width: 1273px) 100vw, 1273px\" \/><\/a><\/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>\u3000\u30ec\u30d9\u30eb\uff11\u304b\u3089\u30ec\u30d9\u30eb\uff13\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e9611\uff09\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-14.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249602\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-14.png\" alt=\"\" width=\"550\" height=\"502\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-14.png 1341w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-14-300x274.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-14-1024x935.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/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>\u3000\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u7528\u3044\u308b\u8a55\u4fa1\u6280\u6cd5\u53c8\u306f\u305d\u306e\u9069\u7528\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u5909\u66f4\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001<span style=\"text-decoration: underline;\">\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u5909\u66f4\u306e\u6ce8\u8a18\u306f\u4e0d\u8981\u3067\u3001\u5f53\u8a72\u6ce8\u8a18\u306e\u307f\u3067\u8db3\u308a\u308b<\/span>\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd39\uff0d\uff19\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u4f8b\u3048\u3070\u3001\u904e\u53bb\u306e\u53d6\u5f15\u4fa1\u683c\u53c8\u306f\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u4fa1\u683c\u3092\u8abf\u6574\u305b\u305a\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3092\u3044\u3046\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff15\uff0d\uff12\uff08\uff14\uff09\u2460\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u3078\u306e<\/span><span style=\"font-size: 12px;\">\u8abf\u6574\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001<\/span><span style=\"text-decoration: underline;\">\u4ee5\u4e0b\u3092\u533a\u5225\u3057\u3066\u6ce8\u8a18\u3059\u308b<\/span><span style=\"font-size: 12px;\">\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff15\uff0d\uff12\uff08\uff14\uff09\u2461\u300139\uff0d11\u300139\uff0d12\uff09\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a2\uff09<\/span>\u3000\u5f53\u671f\u306e\u640d\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u53ca\u3073\u305d\u306e\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u79d1\u76ee<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a4\uff09<\/span>\u3000\u5f53\u671f\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u306b\u8a08\u4e0a\u3057\u305f\u984d\u53ca\u3073\u305d\u306e\u5305\u62ec\u5229\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u79d1\u76ee<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a6\uff09<\/span>\u3000\u8cfc\u5165\u3001\u58f2\u5374\u3001\u767a\u884c\u53ca\u3073\u6c7a\u6e08\u306e\u305d\u308c\u305e\u308c\u306e\u984d\uff08\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u984d\u3092\u7d14\u984d\u3067\u793a\u3059\u3053\u3068\u3082\u53ef\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a8\uff09<\/span>\u3000\u30ec\u30d9\u30eb\uff11\u306e\u6642\u4fa1\u53c8\u306f\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u304b\u3089\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u3078\u306e\u632f\u66ff\u984d\u53ca\u3073\u5f53\u8a72\u632f\u66ff\u306e\u7406\u7531\u3001\u632f\u66ff\u6642\u70b9\u306b\u95a2\u3059\u308b\u65b9\u91dd\uff08\u4f8b\u3048\u3070\u3001\u632f\u66ff\u3092\u751f\u3058\u3055\u308c\u305f\u4e8b\u8c61\u304c\u751f\u3058\u305f\u53c8\u306f\u72b6\u6cc1\u304c\u5909\u5316\u3057\u305f\u65e5\u3001\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u53ca\u3073\u672b\u65e5\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30aa\uff09<\/span>\u3000\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u304b\u3089\u30ec\u30d9\u30eb\uff11\u306e\u6642\u4fa1\u53c8\u306f\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u3078\u306e\u632f\u66ff\u984d\u53ca\u3073\u5f53\u8a72\u632f\u66ff\u306e\u7406\u7531\u3001\u632f\u66ff\u6642\u70b9\u306b\u95a2\u3059\u308b\u65b9\u91dd\uff08\u4f8b\u3048\u3070\u3001\u632f\u66ff\u3092\u751f\u3058\u3055\u305b\u305f\u4e8b\u8c61\u304c\u751f\u3058\u305f\u53c8\u306f\u72b6\u6cc1\u304c\u5909\u5316\u3057\u305f\u65e5\u3001\u4f1a\u8a08\u671f\u9593\u306e\u671f\u9996\u53ca\u3073\u672b\u65e5\uff09<\/p>\n<\/div>\n<p style=\"text-indent: 15px; margin-bottom: 3px; margin-top: -15px; padding-left: 48px;\"><span style=\"font-size: 12px;\">\u306a\u304a\u3001\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u3078\u306e\u8abf\u6574\u8868\u306f\u3001\u57fa\u672c\u7684\u306b\u8868\u5f62\u5f0f\u306b\u3088\u308a\u6ce8\u8a18\u3059\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6642\u4fa1\u304c\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u306b\u5206\u985e\u3055\u308c\u308b\u91d1\u878d\u8cc7\u7523\u53ca\u3073\u91d1\u878d\u8ca0\u50b5\u306e\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u307e\u3067\u306e\u5909\u52d5\u306e\u5927\u90e8\u5206\u304c\u5358\u4e00\u306e\u5909\u52d5\u7406\u7531\u306b\u3088\u3063\u3066\u8aac\u660e\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u7684\u306a\u91cd\u8981\u6027\u306e\u5224\u65ad\u306b\u57fa\u3065\u304d\u3001\u8868\u5f62\u5f0f\u306b\u3088\u3089\u306a\u3044\u6ce8\u8a18\u3082\u53ef\u80fd\u3067\u3042\u308b\uff08\u6642\u4fa1\u9069\u7528\u6307\u91dd39\uff0d11\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u4f01\u696d\u306e\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u8a55\u4fa1\u306e\u65b9\u91dd\u53ca\u3073\u624b\u7d9a\u306e\u6c7a\u5b9a\u65b9\u6cd5\u3084\u5404\u671f\u306e\u6642\u4fa1\u306e\u5909\u52d5\u306e\u5206\u6790\u65b9\u6cd5\u7b49\u3092\u3044\u3046\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff15\uff0d\uff12\uff08\uff14\uff09\u2462\uff09\u3002<\/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\uff16\uff09<\/span>\u3000\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u4ed6\u306e\u89b3\u5bdf\u3067\u304d\u306a\u3044\u30a4\u30f3\u30d7\u30c3\u30c8\u3068\u306e\u9593\u306b\u76f8\u95a2\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u3001\u5f53\u8a72\u76f8\u95a2\u95a2\u4fc2\u306e\u5185\u5bb9\u53ca\u3073\u5f53\u8a72\u76f8\u95a2\u95a2\u4fc2\u3092\u524d\u63d0\u3068\u3059\u308b\u3068\u6642\u4fa1\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u95a2\u3059\u308b\u8aac\u660e\u3092\u6ce8\u8a18\u3059\u308b\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff15\uff0d\uff12\uff08\uff14\uff09\u2463\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6295\u4fe1\u4fe1\u8a17\u306e\u6642\u4fa1<\/strong><\/h4>\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u6642\u4fa1\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u6642\u4fa1\u9069\u7528\u6307\u91dd26\uff09\u3002\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u5fc5\u305a\u3057\u3082\u4e0b\u8a18\u306e\u6ce8\u8a18\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u91cd\u8981\u6027\u3092\u8003\u616e\u3057\u3066\u6ce8\u8a18\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\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<ul>\n<li>\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u306f\u5fc5\u8981\u306a\u3044\u3002<\/li>\n<li>\u5f53\u8a72\u6ce8\u8a18\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3001\u300c\u305d\u306e\u65e8\u300d\u53ca\u3073\u300cBS\u4fa1\u984d\u300d\u3092\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u2460\u306e\u6ce8\u8a18\u306b\u4f75\u305b\u3066\u6ce8\u8a18\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n\u306a\u304a\u3001\u6642\u4fa1\u9069\u7528\u6307\u91dd\u306f\u30012021\u5e74\uff16\u670817\u65e5\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u3053\u3067\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u4e0a\u8a18\u306e\u53d6\u6271\u3044\u306f\u30012023\u5e74\uff13\u6708\u671f\u304b\u3089\u6539\u6b63\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u6642\u4fa1<\/strong><\/h4>\n<p>\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u6642\u4fa1\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u6642\u4fa1\u9069\u7528\u6307\u91dd27\uff09\u3002\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u5fc5\u305a\u3057\u3082\u4e0b\u8a18\u306e\u6ce8\u8a18\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u91cd\u8981\u6027\u3092\u8003\u616e\u3057\u3066\u6ce8\u8a18\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/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<ul>\n<li>\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u306f\u5fc5\u8981\u306a\u3044\u3002<\/li>\n<li>\u5f53\u8a72\u6ce8\u8a18\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3001\u300c\u305d\u306e\u65e8\u300d\u53ca\u3073\u300cBS\u4fa1\u984d\u300d\u3092\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u306b\u4f75\u305b\u3066\u6ce8\u8a18\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u8a08\u7b97\u66f8\u985e\uff09<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u9069\u5207\u306a\u533a\u5206\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u304c\u5fc5\u8981<\/span>\u3067\u3042\u308b\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247109\u2460\u4e09\uff09\u3002\u305f\u3060\u3057\u3001\u5177\u4f53\u7684\u306a\u6ce8\u8a18\u5185\u5bb9\u306f\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u3067\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306e\u8ca0\u62c5\u7b49\u3082\u8003\u616e\u3057\u3001\u5404\u793e\u306e\u5b9f\u60c5\u306b\u5fdc\u3058\u3066\u5fc5\u8981\u306a\u9650\u5ea6\u3067\u306e\u958b\u793a\u3092\u53ef\u80fd\u3068\u3059\u308b\u305f\u3081\u306b\u3001\u6982\u62ec\u7684\u306a\u898f\u5b9a\u306e\u307f\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<\/strong>\u306e\u9805\u76ee\u306e\u3046\u3061\u3001\u6ce8\u8a18\u3092\u8981\u3057\u306a\u3044\u3068\u5408\u7406\u7684\u306b\u5224\u65ad\u3055\u308c\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u6ce8\u8a18\u3092\u3057\u306a\u3044\u3053\u3068\u3082\u8a31\u5bb9\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/public-comment.e-gov.go.jp\/servlet\/PcmFileDownload?seqNo=0000205371\" target=\"_blank\" rel=\"noopener\">\u300e\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u6848\u300f\u306b\u95a2\u3059\u308b\u610f\u898b\u52df\u96c6\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d\u7b2c\uff13\u306e\uff14\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"text-decoration: underline;\">\u9023\u7d50\u6ce8\u8a18\u8868\u3092\u4f5c\u6210\u3059\u308b\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306b\u304a\u3051\u308b\u524d\u9805\u306e\u6ce8\u8a18\u3092\u8981\u3057\u306a\u3044<\/span>\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247109\u2461\uff09\u3002<span style=\"text-decoration: underline;\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5927\u4f1a\u793e\u4ee5\u5916\u306e\u4f1a\u793e\u306f\u3001\u5f53\u8a72\u6ce8\u8a18\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247109\u2460\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\uff08\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u53ca\u3073\u8a08\u7b97\u66f8\u985e\uff09<\/strong><\/h4>\n<p>\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e9619\u300120\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;\">\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4f1a\u8a08\u57fa\u6e96\u304c\u5b9a\u3081\u308b<span style=\"text-decoration: underline; color: #b22222;\">\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b<\/span>\u3002\u3053\u306e\u5834\u5408\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u305d\u306e\u5909\u66f4\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u6ce8\u8a18\u3059\u308b<\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u5bb9\u8a8d\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u3042\u305f\u308a\u89b3\u5bdf\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u6700\u5927\u9650\u5229\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5b9a\u3081\u306a\u3069\u306b\u3088\u308a\u3001\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u4f34\u3044\u6642\u4fa1\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u305f\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u3067\u3001\u5f53\u8a72\u5909\u66f4\u306b\u3088\u308b\u5f71\u97ff\u984d\u3092\u5206\u96e2\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u304d\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u3002\u5f53\u8a72\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306f\u3001\u904e\u53bb\u306e\u671f\u9593\u306e\u3059\u3079\u3066\u306b\u9061\u53ca\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u3088\u308a\u524d\u306b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9061\u53ca\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7d2f\u7a4d\u7684\u5f71\u97ff\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u53ca\u3073\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u53c8\u306f\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\u306b\u52a0\u6e1b\u3057\u3001\u5f53\u8a72\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u308c\u3089\u306e\u5834\u5408\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u958b\u793a\u3001\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b2c10\u9805\u306b\u5b9a\u3081\u308b\u4e8b\u9805\uff08\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\uff09\u3092\u6ce8\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u6ce8\u8a18\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u30d2\u30e9\u30ad\uff08\u682a\uff09<\/strong>\uff08\u6c7a\u7b97\u65e5\uff1a2021\u5e74\uff13\u670831\u65e5\uff09<\/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 style=\"margin-bottom: 3px;\">\uff08\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c30\u53f7\u30002019\u5e74\uff17\u6708\uff14\u65e5\u3002\u4ee5\u4e0b\u300c\u6642\u4fa1\u7b97\u5b9a\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\u3002\uff09\u7b49\u3092\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3057\u3001\u6642\u4fa1\u7b97\u5b9a\u4f1a\u8a08\u57fa\u6e96\u7b2c19\u9805\u53ca\u3073\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u30002019\u5e74\uff17\u6708\uff14\u65e5\uff09\u7b2c44\uff0d\uff12\u9805\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u3001\u6642\u4fa1\u7b97\u5b9a\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u5b9a\u3081\u308b\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u3001\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308b\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3078\u306e\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u307e\u305f\u3001\u300c\u91d1\u878d\u5546\u54c1\u95a2\u4fc2\u300d\u6ce8\u8a18\u306b\u304a\u3044\u3066\u3001\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u7b49\u306e\u6ce8\u8a18\u3092\u884c\u3046\u3053\u3068\u3068\u3044\u305f\u3057\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u30002019\u5e74\uff17\u6708\uff14\u65e5\uff09\u7b2c\uff17\uff0d\uff14\u9805\u306b\u5b9a\u3081\u308b\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u3001\u5f53\u8a72\u6ce8\u8a18\u306e\u3046\u3061\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u897f\u90e8\u30ac\u30b9\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff08\u682a\uff09<\/strong>\uff08\u6c7a\u7b97\u65e5\uff1a2021\u5e74\uff13\u670831\u65e5\uff09<\/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 style=\"margin-bottom: 3px;\">\uff08\u91d1\u878d\u5546\u54c1\u95a2\u4fc2\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u7701\u7565\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\uff0e\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u3092\u3001\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u4fc2\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u89b3\u5bdf\u53ef\u80fd\u6027\u53ca\u3073\u91cd\u8981\u6027\u306b\u5fdc\u3058\u3066\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u30ec\u30d9\u30eb\u306b\u5206\u985e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 120px; 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text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u6642\u4fa1\u3067\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u91d1\u878d\u5546\u54c1\u4ee5\u5916\u306e\u91d1\u878d\u5546\u54c1<\/p>\n<p style=\"margin-bottom: 3px;\">\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\uff082020\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-17.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249607\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-17.png\" alt=\"\" width=\"550\" height=\"320\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-17.png 1273w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-17-300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-17-1024x596.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\uff082021\u5e74\uff13\u670831\u65e5\uff09<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-18.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-249606\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-18.png\" alt=\"\" width=\"550\" height=\"321\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-18.png 1273w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-18-300x175.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui2-18-1024x597.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; 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