{"id":250566,"date":"2022-03-31T10:15:33","date_gmt":"2022-03-31T01:15:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=250566"},"modified":"2022-04-07T09:48:29","modified_gmt":"2022-04-07T00:48:29","slug":"financial-accounting-article-81","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-81\/","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\uff14\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\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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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:#b22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u6539\u6b63\u5185\u5bb9\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 20px;\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u672c\u7701\u4ee4\u306e\u65bd\u884c\u306e\u65e5\u304b\u30892023\u5e74\uff12\u670828\u65e5\u307e\u3067\u306b\u62db\u96c6\u306e\u624b\u7d9a\u304c\u958b\u59cb\u3055\u308c\u308b\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u4fc2\u308b\u4e8b\u696d\u5831\u544a\u53ca\u3073\u8a08\u7b97\u66f8\u985e\u306e\u63d0\u4f9b\u306b\u9650\u308a\u3001WEB\u958b\u793a\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u9805\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u53d6\u7de0\u5f79\u306f\u682a\u4e3b\u306e\u5229\u76ca\u3092\u4e0d\u5f53\u306b\u5bb3\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u7279\u306b\u914d\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247133\u306e\uff12\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247133\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u30a6\u30a7\u30d6\u958b\u793a\u306e\u5bfe\u8c61\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u682a\u5f0f\u4f1a\u793e\u304c\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u516c\u958b\u4f1a\u793e\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u4e8b\u696d\u5831\u544a\u306b\u8868\u793a\u3059\u3079\u304d\u4e8b\u9805\u306e\u3046\u3061\u300c\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u7d4c\u904e\u53ca\u3073\u305d\u306e\u6210\u679c\u300d\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247120\u2460\u56db\uff09\u53ca\u3073\u300c\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u300d\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247120\u2460\u516b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u3079\u304d\u4e8b\u9805<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\u3001\uff12\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u306b\u3088\u308b\u76e3\u67fb\u5831\u544a\u53ca\u3073\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\u5831\u544a\u3082\u542b\u307e\u308c\u308b\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247133\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\uff12\uff09<\/span>\u3000\u8cb8\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u76e3\u67fb\u5831\u544a\u306b\u7121\u9650\u5b9a\u9069\u6b63\u610f\u898b\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u306e\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306e\u307f\u3001\u30a6\u30a7\u30d6\u958b\u793a\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247133\u306e\uff12\u3002\u8a08\u7b97\u66f8\u985e\u306b\u3064\u3044\u3066\u682a\u4e3b\u7dcf\u4f1a\u306e\u627f\u8a8d\uff08\u4f1a\u793e\u6cd5438\u2461\uff09\u3092\u8981\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8868\u793a\u3059\u3079\u304d\u4e8b\u9805\u306f\u540c\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\uff09\u3002<\/span><\/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:#b22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010WEB\u958b\u793a\u3068\u306f\u3011<\/strong><\/span><\/p>\n<p>\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u3067\u306f\u3001\u53d6\u7de0\u5f79\u306f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u62db\u96c6\u306e\u901a\u77e5\u306b\u969b\u3057\u3066\u3001\u682a\u4e3b\u306b\u5bfe\u3057\u8a08\u7b97\u66f8\u985e\u7b49\u3092\u63d0\u4f9b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u4f1a\u793e\u6cd5437\uff09\u304c\u3001\u4e8b\u696d\u5831\u544a\u53ca\u3073\u8a08\u7b97\u66f8\u985e\u306b\u8868\u793a\u3059\u3079\u304d\u4e8b\u9805\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u4e8b\u9805\u306b\u4fc2\u308b\u60c5\u5831\u3092\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306b\u4fc2\u308b\u62db\u96c6\u901a\u77e5\u3092\u767a\u51fa\u3059\u308b\u6642\u304b\u3089\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u304b\u3089\uff13\u30f6\u6708\u304c\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u3001\u7d99\u7d9a\u3057\u3066\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3057\u3001\u5f53\u8a72\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306e\uff35\uff32\uff2c\u7b49\u3092\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u901a\u77e5\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8a72\u4e8b\u9805\u304c\u682a\u4e3b\u306b\u63d0\u4f9b\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u5236\u5ea6\u304cWEB\u958b\u793a\u3067\u3042\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247133\u2462\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247133\u2463\uff09\u3002<br \/>\n\u306a\u304a\u3001\u30a6\u30a7\u30d6\u958b\u793a\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30a6\u30a7\u30d6\u958b\u793a\u3092\u3059\u308b\u65e8\u306e\u5b9a\u6b3e\u306e\u5b9a\u3081\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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>\u2169\u3000\u91d1\u878d\u5e81\u306e\u4ee4\u548c\uff12\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n2021\u5e74\uff14\u6708\uff18\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u4ee4\u548c\uff12\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u3053\u308c\u306f\u3001\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u8907\u6570\u306e\u4f1a\u793e\u306b\u5171\u901a\u3057\u3066\u8a18\u8f09\u5185\u5bb9\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3001\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u7b49\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r2\/sonota\/20210408\/01.pdf\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/a>\u300d<br \/>\n<\/div><\/div>\n\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e2022\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u3068\u306a\u308b\u7b87\u6240\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u3010\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u7b49\u3011\u306e\u8a18\u8f09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250574\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-1.png\" alt=\"\" width=\"1355\" height=\"1307\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-1.png 1355w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-1-300x289.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-1-1024x987.png 1024w\" sizes=\"(max-width: 1355px) 100vw, 1355px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u3010\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u3011\u306e\u8a18\u8f09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250575\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-2.png\" alt=\"\" width=\"1353\" height=\"1571\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-2.png 1353w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-2-258x300.png 258w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-2-881x1024.png 881w\" sizes=\"(max-width: 1353px) 100vw, 1353px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u3010\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\uff08MD&amp;A\uff09\u3011\u306e\u8a18\u8f09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250857\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-3-1.png\" alt=\"\" width=\"1361\" height=\"2113\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-3-1.png 1361w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-3-1-193x300.png 193w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-3-1-659x1024.png 659w\" sizes=\"(max-width: 1361px) 100vw, 1361px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u3010\u76e3\u67fb\u306e\u72b6\u6cc1\u3011\u306e\u8a18\u8f09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250577\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-4.png\" alt=\"\" width=\"1361\" height=\"1525\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-4.png 1361w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-4-267x300.png 267w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-4-913x1024.png 913w\" sizes=\"(max-width: 1361px) 100vw, 1361px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3010\u53ce\u76ca\u306e\u5206\u89e3\u3011<\/strong><\/h4>\n<p>\u300c\u53ce\u76ca\u306e\u5206\u89e3\u300d\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u6ce8\u8a18\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"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\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-79\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a><strong>\u2163\uff12\uff08\uff11\uff09<\/strong>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250578\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-5.png\" alt=\"\" width=\"1351\" height=\"1015\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-5.png 1351w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-5-300x225.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-5-1024x769.png 1024w\" sizes=\"(max-width: 1351px) 100vw, 1351px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3010\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\uff0f\u5951\u7d04\u53ca\u3073\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831\u30fb\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u6642\u70b9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3011<\/strong><\/h4>\n<p>\u300c\u53ce\u76ca\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u306a\u308b\u60c5\u5831\uff0f\u5951\u7d04\u53ca\u3073\u5c65\u884c\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u60c5\u5831\u300d\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u6ce8\u8a18\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"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\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-79\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a><strong>\u2163\uff12\uff08\uff12\uff09<\/strong>\u2460\u2463\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250858\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-6-1.png\" alt=\"\" width=\"1365\" height=\"2425\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-6-1.png 1365w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-6-1-576x1024.png 576w\" sizes=\"(max-width: 1365px) 100vw, 1365px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3010\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u53ce\u76ca\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\uff0f\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u3011<\/strong><\/h4>\n<p>\u300c\u5f53\u671f\u53ca\u3073\u7fcc\u671f\u4ee5\u964d\u306e\u53ce\u76ca\u306e\u91d1\u984d\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\uff0f\u6b8b\u5b58\u5c65\u884c\u7fa9\u52d9\u306b\u914d\u5206\u3057\u305f\u53d6\u5f15\u4fa1\u683c\u300d\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u6ce8\u8a18\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"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\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-79\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a><strong>\u2163\uff12\uff08\uff13\uff09<\/strong>\u2461\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250580\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-7.png\" alt=\"\" width=\"1360\" height=\"869\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-7.png 1360w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-7-300x191.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-7-1024x654.png 1024w\" sizes=\"(max-width: 1360px) 100vw, 1360px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3010\u305d\u306e\u4ed6\u3011<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250581\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-8.png\" alt=\"\" width=\"1357\" height=\"567\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-8.png 1357w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-8-300x125.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-8-1024x427.png 1024w\" sizes=\"(max-width: 1357px) 100vw, 1357px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25ce\u3000\u4ee4\u548c\uff13\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#1e90ff;\"><\/div>\n<p>2022\u5e74\uff13\u670825\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u4ee4\u548c\uff13\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r3\/sonota\/01.pdf\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u300c\u4ee4\u548c\uff12\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u3068\u540c\u69d8\u306e\u5185\u5bb9\u3082\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3067\u306f\u3001\u300c\u4ee4\u548c\uff13\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u300d\u306b\u304a\u3044\u3066\u3001\u65b0\u3057\u304f\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u306b\u3064\u3044\u3066\u306e\u307f\u3001\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u300c\u682a\u5238\u7b49\u306e\u4fdd\u6709\u72b6\u6cc1\u300d\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u3000\u6295\u8cc7\u5bb6\u304c\u671f\u5f85\u3059\u308b\u597d\u958b\u793a\u306e\u30dd\u30a4\u30f3\u30c8\u306e\u4f8b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 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alt=\"\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u306e\u898b\u76f4\u3057\u306b\u95a2\u3059\u308b\u5224\u65ad\u306e\u5185\u5bb9\u306e\u60c5\u5831\u958b\u793a\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3002\t\uf0d8\t\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u6d41\u884c\u306b\u4f34\u3046\u7d4c\u55b6\u74b0\u5883\u7b49\u3078\u306e\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u3092\u898b\u76f4\u3057\u305f\u5834\u5408\u306b\u306f\u305d\u306e\u5185\u5bb9\u3001\u307e\u305f\u3001\u898b\u76f4\u3059\u5fc5\u8981\u304c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u7d50\u8ad6\u306b\u81f3\u3063\u305f\u5224\u65ad\u306e\u80cc\u666f\u7b49\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002\" width=\"550\" height=\"210\" 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sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u300c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u300d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-250896\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-3-1.png\" 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-3-1-300x101.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-3-1-1024x347.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u6ce8\u8a18<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-250894\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-4-1.png\" alt=\"\u5c06\u6765\u306e\u4e8b\u696d\u8a08\u753b\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u8005\u306e\u898b\u7a4d\u308a\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u70b9\u306f\u308f\u304b\u308b\u3082\u306e\u306e\u3001\u3069\u306e\u3088\u3046\u306a\u70b9\u3092\u4e3b\u8981\u306a\u4eee\u5b9a\u3068\u3057\u3066\u3044\u308b\u304b\u7b49\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u304c\u306a\u3044\u3002\t\uf0d8\t\u5c06\u6765\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u95a2\u3059\u308b\u898b\u7a4d\u308a\u304c\u91cd\u8981\u306a\u4eee\u5b9a\u3067\u3042\u308b\u5834\u5408\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u70b9\u3092\u4e3b\u8981\u306a\u4eee\u5b9a\u3068\u3057\u3066\u3044\u308b\u304b\uff08\u4f8b\u3048\u3070\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u53ce\u675f\u6642\u671f\u306b\u95a2\u3059\u308b\u4eee\u5b9a\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3002 \uf0d8\t\u7279\u5b9a\u306e\u4e8b\u696d\uff08ABC\u4e8b\u696d\uff09\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u306e\u6e1b\u640d\u30ea\u30b9\u30af\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u306b\u3082\u4fc2\u3089\u305a\u3001\u5168\u793e\u30d9\u30fc\u30b9\u3067\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u6b8b\u9ad8\u306e\u307f\u958b\u793a\u3055\u308c\u3066\u3044\u308b\u3002 \uf0d8\t\u9805\u76ee\u540d\u306b\u3064\u3044\u3066\u3082\u3001\u7279\u5b9a\u306e\u4e8b\u696d\uff08ABC\u4e8b\u696d\uff09\u306b\u95a2\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u78ba\u3067\u306f\u306a\u3044\u3002\t\uf0d8\t\u958b\u793a\u306e\u76ee\u7684\u306b\u7167\u3089\u3057\u3001\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u30ea\u30b9\u30af\u306e\u5185\u5bb9\u3068\u3057\u3066\u3001\u5168\u793e\u30d9\u30fc\u30b9\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u7279\u5b9a\u306e\u4e8b\u696d\uff08ABC\u4e8b\u696d\uff09\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u6b8b\u9ad8\u3092\u958b\u793a\u3059\u308b\u3002 \uf0d8\t\u307e\u305f\u3001\u9805\u76ee\u540d\u306f\u300cABC\u4e8b\u696d\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u300d\u306a\u3069\u660e\u78ba\u5316\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002\" width=\"550\" height=\"475\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-4-1.png 1229w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-4-1-300x258.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-4-1-1024x884.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u5951\u7d04\u8cc7\u7523\u53ca\u3073\u5951\u7d04\u8ca0\u50b5<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-250895\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-5-1.png\" alt=\"\u5951\u7d04\u8cc7\u7523\u3084\u5951\u7d04\u8ca0\u50b5\u306e\u6b8b\u9ad8\u306b\u95a2\u3059\u308b\u5b9a\u6027\u7684\u306a\u8aac\u660e\u304c\u306a\u304f\u3001\u3053\u308c\u3089\u306e\u6b8b\u9ad8\u3068\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3084\u901a\u5e38\u306e\u652f\u6255\u6642\u671f\u3068\u306e\u95a2\u4fc2\u6027\u304c\u4e0d\u660e\u77ad\u3068\u306a\u3063\u3066\u3044\u308b\u3002\t\uf0d8\t\u5951\u7d04\u8cc7\u7523\u3084\u5951\u7d04\u8ca0\u50b5\u306e\u6b8b\u9ad8\u306b\u52a0\u3048\u3066\u3001\u5b9a\u6027\u7684\u306a\u8aac\u660e\u3092\u52a0\u3048\u308b\u3053\u3068\u3067\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u3084\u901a\u5e38\u306e\u652f\u6255\u6642\u671f\u3068\u306e\u95a2\u4fc2\u6027\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3002\" width=\"550\" height=\"185\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-5-1.png 1231w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-5-1-300x101.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-5-1-1024x345.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u53d6\u5f15\u4fa1\u683c\u53ca\u3073\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u984d\u306e\u7b97\u5b9a<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-250897\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-6-1.png\" alt=\"\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\uff08\u5909\u52d5\u5bfe\u4fa1\u7b49\u306e\u898b\u7a4d\u308a\uff09\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3002\t\uf0d8\t\u5909\u52d5\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3002 \uf0d8\t\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u8a18\u8f09\u304c\u306a\u3044\u3002\t\uf0d8\t\u53d6\u5f15\u4fa1\u683c\u306e\u914d\u5206\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u7d04\u675f\u3057\u305f\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u3002\" width=\"550\" height=\"254\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-6-1.png 1229w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-6-1-300x138.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui_r8-6-1-1024x472.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/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>\u216a\u3000\u958b\u793a\u306e\u597d\u4e8b\u4f8b<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u91d1\u878d\u5e81\uff0f\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c6<\/strong><\/h4>\n<p>2022\u5e74\uff12\u6708\uff14\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62021\u300d\u304c\u516c\u8868\u3055\u308c\u3001\uff13\u670825\u65e5\u306b\u66f4\u65b0\u7248\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u597d\u4e8b\u4f8b\u96c6\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3084\u7d71\u5408\u5831\u544a\u66f8\u7b49\u306e\u597d\u4e8b\u4f8b\u3092\u96c6\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u30022018\u5e74\u5ea6\u304b\u30892021\u5e74\u5ea6\u307e\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u958b\u793a\u4f5c\u6210\u306b\u3042\u305f\u308a\u3001\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r3\/singi\/20220325.html\" target=\"_blank\">\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62021\u300d\u306e\u66f4\u65b0<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u597d\u4e8b\u4f8b\u96c6\u3067\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30142018\u5e74\u5ea6\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300cMD&amp;A\u306b\u5171\u901a\u3059\u308b\u4e8b\u9805\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u30fb\u691c\u8a0e\u5185\u5bb9\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u30142019\u5e74\u5ea6\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300cMD&amp;A\u306b\u5171\u901a\u3059\u308b\u4e8b\u9805\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u30fb\u691c\u8a0e\u5185\u5bb9\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u76e3\u67fb\u306e\u72b6\u6cc1\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u5f79\u54e1\u306e\u5831\u916c\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u30142020\u5e74\u5ea6\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u300d\u306b\u95a2\u3059\u308b\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300cESG\u300d\u306b\u95a2\u3059\u308b\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\uff08MD\uff06A\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u300cMD\uff06A\u306b\u5171\u901a\u3059\u308b\u4e8b\u9805\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\u30fb\u691c\u8a0e\u5185\u5bb9\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u300c\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u76e3\u67fb\u306e\u72b6\u6cc1\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u5f79\u54e1\u306e\u5831\u916c\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u30142021\u5e74\u5ea6\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u6c17\u5019\u5909\u52d5\u95a2\u9023\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u7d4c\u55b6\u30fb\u4eba\u7684\u8cc7\u672c\u30fb\u591a\u69d8\u6027\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u7d4c\u55b6\u65b9\u91dd\u3001\u7d4c\u55b6\u74b0\u5883\u53ca\u3073\u5bfe\u51e6\u3059\u3079\u304d\u8ab2\u984c\u7b49\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u300c\u7d4c\u55b6\u8005\u306b\u3088\u308b\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306e\u5206\u6790\uff08MD\uff06A\uff09\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u300c\u7d4c\u55b6\u6210\u7e3e\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u7b49\u306e\u5206\u6790\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u300c\u91cd\u8981\u306a\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u300d\u306e\u958b\u793a\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u76e3\u67fb\u306e\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span>\u5f79\u54e1\u306e\u5831\u916c\u7b49<\/p>\n<\/div>\n<p>\u307e\u305f\u30012021\u5e74\uff14\u670816\u65e5\u306b\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u5145\u5b9f\u306b\u5411\u3051\u305f\u89e3\u8aac\u52d5\u753b\u300d\u3082\u914d\u4fe1\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u3061\u3089\u3082\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r2\/singi\/20210416.html\" target=\"_blank\">\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u5145\u5b9f\u306b\u5411\u3051\u305f\u89e3\u8aac\u52d5\u753b\u300d\u306e\u914d\u4fe1\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\uff0f\u4e0a\u5834\u4f1a\u793e\u306eESG\u60c5\u5831\u958b\u793a\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u3088\u308a\u3001ESG\u60c5\u5831\u3092\u958b\u793a\u3057\u3066\u3044\u308b\u4e0a\u5834\u4f1a\u793e\u306e\u958b\u793a\u5185\u5bb9\u3084\u958b\u793a\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u8aac\u660e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002ESG\u60c5\u5831\u306e\u958b\u793a\u306b\u3042\u305f\u308a\u3001\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7<br \/>\n\u300c<a title=\"\u65e5\u672c\u53d6\u5f15\u6240\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jpx.co.jp\/corporate\/sustainability\/esgknowledgehub\/company-disclosure\/index.html\" target=\"_blank\">\u4e0a\u5834\u4f1a\u793e\u306eESG\u60c5\u5831\u958b\u793a\u4e8b\u4f8b<\/a>\u300d<br \/>\n<\/div><\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-250582\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-9.png\" alt=\"\" width=\"1221\" height=\"871\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-9.png 1221w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-9-300x214.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/R4kaikei_ryui4-9-1024x730.png 1024w\" sizes=\"(max-width: 1221px) 100vw, 1221px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p>\u4ed6\u306b\u3082\u3001\u4ee5\u4e0b\u306e\u60c5\u5831\uff08\u30b5\u30a4\u30c8\uff09\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u4e0d\u52d5\u7523\u8a3c\u5238\u5316\u5354\u4f1a\u300c<a title=\"ARES\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.ares.or.jp\/action\/research\/pdf\/esgkaiji.pdf?open=1\" target=\"_blank\">ARES ESG\u958b\u793a\u306e\u4e8b\u4f8b\u96c6<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/energy_environment\/global_warming\/disclosure.html\" target=\"_blank\">\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3057\u305f\u60c5\u5831\u958b\u793a\u306e\u52d5\u5411\uff08TCFD\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff13\u5e74\u6cd5\u52d9\u7701\u4ee4\u7b2c45\u53f7\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u4ee5\u4e0b\u3001\u300c\u672c\u7701\u4ee4\u300d\u3068\u3044\u3046\uff09\u300d\u304c2021\u5e7412\u670813\u65e5\u306b\u516c\u5e03\u3055\u308c\u3001\u540c\u65e5\u4ed8\u3051\u3067\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u306a\u304a\u3001\u672c\u7701\u4ee4\u3068\u540c\u69d8\u306e\u6539\u6b63\u306f\uff0c2020\u5e74\uff15\u670815\u65e5\u306b\u516c\u5e03\u30fb\u65bd\u884c\u3057\u305f\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u52d9\u7701\u4ee4\u7b2c37\u53f7\uff09\u30012021\u5e74\uff11\u670829\u65e5\u306b\u516c\u5e03\u30fb\u65bd\u884c\u3057\u305f\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u4ee4\u548c\uff13\u5e74\u6cd5\u52d9\u7701\u4ee4\u7b2c\uff11\u53f7\uff09\u3067\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u3044\u305a\u308c\u3082\u52b9\u529b\u3092\u5931\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6539\u3081\u3066\u540c\u69d8\u306e\u6539\u6b63\u3068\u3057\u3066\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[333,549,611,675,328,332,356,159],"backnumber":[2139],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 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