{"id":254907,"date":"2022-05-26T10:14:10","date_gmt":"2022-05-26T01:14:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=254907"},"modified":"2022-11-21T13:51:02","modified_gmt":"2022-11-21T04:51:02","slug":"fair-value-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c58\u56de\u3011\u300c\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c58\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u300d<\/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<h4><strong>\u3010\u306f\u3058\u3081\u306b\u3011<\/strong><\/h4>\n<p>2019\u5e74\uff17\u6708\uff14\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c30\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20190704_02.pdf\" target=\"_blank\" rel=\"noopener\">\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<\/a>\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20190704_07.pdf\" target=\"_blank\" rel=\"noopener\">\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<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u307e\u305f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c19\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/20190704_10.pdf\" target=\"_blank\" rel=\"noopener\">\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<\/a>\u300d\u304c\u6539\u6b63\u3055\u308c\u305f\u3002\u5f53\u8a72\u516c\u8868\u53ca\u3073\u6539\u6b63\u306b\u3088\u308a\u30012022\u5e74\uff13\u6708\u671f\u3088\u308a\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u30da\u30fc\u30b8\u306b\u79fb\u52d5\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/2\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff11\u3000\u9805\u76ee\u3054\u3068\u306e\u5206\u985e<\/a><\/div>\n<p style=\"margin-bottom: -4px; margin-top: -22px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/3\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff12\u3000\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u6ce8\u8a18<\/a><\/div>\n<p style=\"margin-bottom: -4px; margin-top: -22px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/4\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff13\u3000\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u4ee5\u5916\u306e\u6ce8\u8a18<\/a><\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-0-1.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-255196\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-0-1.png\" alt=\"\" width=\"1617\" height=\"1861\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-0-1.png 1617w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-0-1-260x300.png 260w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-0-1-889x1024.png 889w\" sizes=\"(max-width: 1617px) 100vw, 1617px\" \/><\/a><\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/2\/\">\u3010STEP\uff11\u3011\u9805\u76ee\u3054\u3068\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/3\/\">\u3010STEP\uff12\u3011\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u6ce8\u8a18<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/4\/\">\u3010STEP\uff13\u3011\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u4ee5\u5916\u306e\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff11\u3011\u9805\u76ee\u3054\u3068\u306e\u5206\u985e<\/strong><\/h4>\n<\/div>\n\u307e\u305a\u3001\u300c\u73fe\u91d1\u53ca\u3073\u77ed\u671f\u9593\u3067\u6c7a\u6e08\u3055\u308c\u308b\u305f\u3081\u6642\u4fa1\u304c\u5e33\u7c3f\u4fa1\u984d\u306b\u8fd1\u4f3c\u3059\u308b\u3082\u306e\u300d\u3001\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u300d\u300c\u305d\u308c\u4ee5\u5916\u306e\u91d1\u878d\u5546\u54c1\u300d\u306e\uff13\u3064\u306b\u5206\u985e\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u73fe\u91d1\u53ca\u3073\u77ed\u671f\u9593\u3067\u6c7a\u6e08\u3055\u308c\u308b\u305f\u3081\u6642\u4fa1\u304c\u5e33\u7c3f\u4fa1\u984d\u306b\u8fd1\u4f3c\u3059\u308b\u3082\u306e<\/strong><\/h4>\n<p>\u300c\u73fe\u91d1\u53ca\u3073\u77ed\u671f\u9593\u3067\u6c7a\u6e08\u3055\u308c\u308b\u305f\u3081\u6642\u4fa1\u304c\u5e33\u7c3f\u4fa1\u984d\u306b\u8fd1\u4f3c\u3059\u308b\u3082\u306e\u300d\u306f\u3001\u6642\u4fa1\u958b\u793a\u304c\u4e0d\u8981\u306e\u305f\u3081\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff14\uff09\u3001<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c58\u56de\u3011\u300c\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/3\">\u3010STEP\uff12\u3011<\/a>\u53ca\u3073<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c58\u56de\u3011\u300c\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/4\">\u3010STEP\uff13\u3011<\/a>\u306e\u691c\u8a0e\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u3067\u3001\u4ee5\u4e0b\u306e\u6ce8\u8a18\u3092\u884c\u3046\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<p>\u300c\u73fe\u91d1\u53ca\u3073\u9810\u91d1\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u91d1\u3067\u3042\u308b\u3053\u3068\u53ca\u3073\u9810\u91d1\u306f\u77ed\u671f\u9593\u3067\u6c7a\u6e08\u3055\u308c\u308b\u305f\u3081\u6642\u4fa1\u304c\u5e33\u7c3f\u4fa1\u984d\u306b\u8fd1\u4f3c\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u8a18\u8f09\u3092\u7701\u7565\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7<\/strong><\/h4>\n<p>\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u3001\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u300d\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c58\u56de\u3011\u300c\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/4\">\u3010STEP\uff13\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u305d\u308c\u4ee5\u5916\u306e\u91d1\u878d\u5546\u54c1<\/strong><\/h4>\n<p>\u300c\u305d\u308c\u4ee5\u5916\u306e\u91d1\u878d\u5546\u54c1\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\uff08BS\u4fa1\u984d\uff09\u304c\u6642\u4fa1\u306e\u5834\u5408\u300d\u3068\u3001\u300c\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\uff08BS\u4fa1\u984d\uff09\u306f\u53d6\u5f97\u4fa1\u984d\u3067\u6ce8\u8a18\u306e\u307f\u6642\u4fa1\u306e\u5834\u5408\u300d\u3067\u6ce8\u8a18\u5185\u5bb9\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u91d1\u878d\u5546\u54c1\u3054\u3068\u306b\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\uff08BS\u4fa1\u984d\uff09\u3092\u6642\u4fa1\u3067\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\uff08BS\u4fa1\u984d\uff09\u306f\u53d6\u5f97\u4fa1\u984d\u3067\u6ce8\u8a18\u306e\u307f\u6642\u4fa1\u3067\u3042\u308b\u304b\u3092\u5206\u985e\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6642\u4fa1\u306f\u30ec\u30d9\u30eb\uff11\u304b\u3089\uff13\u306e\u3069\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u306b\u3088\u308a\u3001\u6ce8\u8a18\u5185\u5bb9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6642\u4fa1\u304c\u305d\u308c\u305e\u308c\u306e\u3069\u308c\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3092\u5206\u985e\u3059\u308b\u3002\u5206\u985e\u5f8c\u3001<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c58\u56de\u3011\u300c\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/3\">\u3010STEP\uff12\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u30ec\u30d9\u30eb\uff11\u304b\u3089\u30ec\u30d9\u30eb\uff13\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\uff08\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e9611\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-254952\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-1.png\" alt=\"\" width=\"1329\" height=\"1219\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-1.png 1329w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-1-300x275.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-1-1024x939.png 1024w\" sizes=\"(max-width: 1329px) 100vw, 1329px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4f8b\u793a\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-254954\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-2.png\" alt=\"\" width=\"1305\" height=\"1131\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-2.png 1305w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-2-300x260.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-2-1024x887.png 1024w\" sizes=\"(max-width: 1305px) 100vw, 1305px\" \/><\/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\u5404\u793e\u306e\u6642\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3088\u308a\u3001\u30ec\u30d9\u30eb\u306f\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\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\u7dcf\u8cc7\u7523\u306e\u5927\u90e8\u5206\u3092\u91d1\u878d\u8cc7\u7523\u304c\u5360\u3081\u3001\u304b\u3064\u7dcf\u8ca0\u50b5\u306e\u5927\u90e8\u5206\u3092\u91d1\u878d\u8ca0\u50b5\u53ca\u3073\u4fdd\u967a\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u8ca0\u50b5\u304c\u5360\u3081\u308b\u4f01\u696d\u96c6\u56e3\u53c8\u306f\u4f01\u696d\uff08\u4ee5\u4e0b\u3001\u300c\u4f01\u696d\u96c6\u56e3\u7b49\u300d\u3068\u3044\u3046\uff09\u4ee5\u5916\u306e\u4f01\u696d\u96c6\u56e3\u7b49\uff08\u3064\u307e\u308a\u3001\u4e8b\u696d\u4f1a\u793e\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u53d6\u5f15\u76f8\u624b\u306e\u91d1\u878d\u6a5f\u95a2\u3001\u30d6\u30ed\u30fc\u30ab\u30fc\u3001\u60c5\u5831\u30d9\u30f3\u30c0\u30fc\u7b49\u3001\u306e\u7b2c\u4e09\u8005\u304c\u5ba2\u89b3\u7684\u306b\u4fe1\u983c\u6027\u306e\u3042\u308b\u8005\u3067\u4f01\u696d\u96c6\u56e3\u7b49\u304b\u3089\u72ec\u7acb\u3057\u305f\u8005\u3067\u3042\u308a\u3001\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u5951\u7d04\u6642\u304b\u3089\u306e\u63a8\u79fb\u3068\u5165\u624b\u3057\u305f\u76f8\u5834\u4fa1\u683c\u3068\u306e\u9593\u306b\u660e\u3089\u304b\u306a\u4e0d\u6574\u5408\u306f\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u3001\u304b\u3064\u3001<span style=\"text-decoration: underline;\">\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u306b\u5c5e\u3059\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408<\/span>\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306f\u3001\u5f53\u8a72\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u76f8\u5834\u4fa1\u683c\u3092\u6642\u4fa1\u3068\u307f\u306a\u3059\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6642\u4fa1\u9069\u7528\u6307\u91dd24\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: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u30a4\u30f3\u30d7\u30c3\u30c8\u3067\u3042\u308b\u91d1\u5229\u304c\u305d\u306e\u5168\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4e00\u822c\u306b\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u89b3\u5bdf\u53ef\u80fd\u3067\u3042\u308b\u540c\u4e00\u901a\u8ca8\u306e\u56fa\u5b9a\u91d1\u5229\u3068\u5909\u52d5\u91d1\u5229\u3092\u4ea4\u63db\u3059\u308b\u91d1\u5229\u30b9\u30ef\u30c3\u30d7<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30a4\u30f3\u30d7\u30c3\u30c8\u3067\u3042\u308b\u6240\u5b9a\u306e\u901a\u8ca8\u306e\u5148\u7269\u70ba\u66ff\u76f8\u5834\u304c\u305d\u306e\u5168\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u4e00\u822c\u306b\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u89b3\u5bdf\u53ef\u80fd\u3067\u3042\u308b\u70ba\u66ff\u4e88\u7d04\u53c8\u306f\u901a\u8ca8\u30b9\u30ef\u30c3\u30d7<\/p>\n<\/div>\n<p style=\"text-indent: 12px; margin-bottom: 20px; margin-top: -20px; padding-left: 48px;\"><span style=\"font-size: 12px;\">\u306a\u304a\u3001\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u542b\u3080\u3088\u3046\u306a\u53d6\u5f15\u306f\u3001\u5229\u7528\u3055\u308c\u308b\u30dc\u30e9\u30c6\u30a3\u30ea\u30c6\u30a3\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u30ec\u30d9\u30eb\uff13\u306e\u6642\u4fa1\u306b\u5206\u985e\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4e0a\u8a18\u306e\u9069\u7528\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u53d6\u5f15\u76f8\u624b\u306e\u91d1\u878d\u6a5f\u95a2\u3001\u30d6\u30ed\u30fc\u30ab\u30fc\u3001\u60c5\u5831\u30d9\u30f3\u30c0\u30fc\u7b49\u3001\u7b2c\u4e09\u8005\u304b\u3089\u5165\u624b\u3057\u305f\u76f8\u5834\u4fa1\u683c\u304c\u6642\u4fa1\u4f1a\u8a08\u57fa\u6e96\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4fa1\u683c\u3092\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6642\u4fa1\u9069\u7528\u6307\u91dd18\uff09\u3002<\/span><\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/2\/\">\u3010STEP\uff11\u3011\u9805\u76ee\u3054\u3068\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/3\/\">\u3010STEP\uff12\u3011\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u6ce8\u8a18<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/4\/\">\u3010STEP\uff13\u3011\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u4ee5\u5916\u306e\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff12\u3011\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u6ce8\u8a18<\/strong><\/h4>\n<\/div>\n<p>\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\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\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff15\uff0d\uff12\uff09\u3002\u306a\u304a\u3001\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\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\/05\/f_chart58-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-255199\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-3-1.png\" alt=\"\" width=\"1394\" height=\"2072\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-3-1.png 1394w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-3-1-201x300.png 201w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-3-1-688x1024.png 688w\" sizes=\"(max-width: 1394px) 100vw, 1394px\" \/><\/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\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\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\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\uff12\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\uff13\uff09<\/span>\u3000\u671f\u9996\u6b8b\u9ad8\u304b\u3089\u671f\u672b\u6b8b\u9ad8\u3078\u306e\u8abf\u6574\u8868\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u3092\u533a\u5225\u3057\u3066\u6ce8\u8a18\u3059\u308b\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: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/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: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/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: 12px; text-indent: -12px; margin-bottom: 3px;\"><span style=\"color: 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30px;\">\u9577\u671f\u501f\u5165\u91d1\u306e\u6642\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9593\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u5f53\u8a72\u9577\u671f\u501f\u5165\u91d1\u306e\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u5e02\u5834\u91d1\u5229\u306b\u5f53\u793e\u306e\u30b9\u30d7\u30ec\u30c3\u30c9\u3092\u52a0\u5473\u3057\u305f\u5229\u7387\u3067\u5272\u308a\u5f15\u3044\u305f\u73fe\u5728\u4fa1\u5024\u306b\u3088\u308a\u7b97\u5b9a\u3057\u3066\u304a\u308a\u3001\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u306b\u5206\u985e\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\uff11\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u4e88\u5b9a\u306e\u9577\u671f\u501f\u5165\u91d1\u3092\u542b\u3081\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\"><span style=\"text-decoration: underline;\">\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15<\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 30px;\">\u5e97\u982d\u53d6\u5f15\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306b\u3064\u3044\u3066\u306f\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3088\u308a\u63d0\u793a\u3055\u308c\u305f\u6642\u4fa1\u306b\u3088\u3063\u3066\u304a\u308a\u3001\u91d1\u5229\u3001\u5916\u56fd\u70ba\u66ff\u76f8\u5834\u7b49\u306e\u30a4\u30f3\u30d7\u30c3\u30c8\u3092\u7528\u3044\u305f\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u5272\u5f15\u73fe\u5728\u4fa1\u5024\u306b\u3088\u308a\u7b97\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u30ec\u30d9\u30eb\uff12\u306e\u6642\u4fa1\u306b\u5206\u985e\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u7701\u7565\uff09<\/p>\n<\/div>\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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3010\u8a08\u7b97\u66f8\u985e\u306e\u5834\u5408\u3011<\/strong><\/span><\/p>\n<p>\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u306f\u3001\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\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<span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\uff5e<span style=\"color: #006400;\">\uff08\uff17\uff09<\/span>\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\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\u300d\u7b2c\uff13\u306e\uff14\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\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\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247109\u2461\uff09\u3002\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\uff08\u4f1a\u793e\u8a08\u7b97\u898f\u5247109\u2460\uff09\u3002<\/p>\n<\/div>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/2\/\">\u3010STEP\uff11\u3011\u9805\u76ee\u3054\u3068\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/3\/\">\u3010STEP\uff12\u3011\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u6ce8\u8a18<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/4\/\">\u3010STEP\uff13\u3011\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u4ee5\u5916\u306e\u6ce8\u8a18<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff13\u3011\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u4ee5\u5916\u306e\u6ce8\u8a18<\/strong><\/h4>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u975e\u4e0a\u5834\u682a\u5f0f<\/strong><\/h4>\n<p>\u5e02\u5834\u4fa1\u683c\u306e\u306a\u3044\u682a\u5f0f\u7b49\uff08\u682a\u5f0f\u3001\u51fa\u8cc7\u91d1\u7b49\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u6642\u4fa1\u3092\u6ce8\u8a18\u305b\u305a\u3001\u5f53\u8a72\u91d1\u878d\u5546\u54c1\u306e\u6982\u8981\u53ca\u3073\u8cb8\u501f\u5bfe\u7167\u8868\u8a08\u4e0a\u984d\u3092<strong>\u300c\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6ce8\u8a18\u306b\u4f75\u305b\u3066<\/strong>\u8a18\u8f09\u3059\u308b\uff08\u6642\u4fa1\u958b\u793a\u9069\u7528\u6307\u91dd\uff15\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6295\u8cc7\u4fe1\u8a17<\/strong><\/h4>\n<p>\u6295\u8cc7\u4fe1\u8a17\u306e\u6642\u4fa1\u306f\u3001\u53d6\u5f15\u6240\u306e\u7d42\u5024\u82e5\u3057\u304f\u306f\u6c17\u914d\u5024\u53c8\u306f\u696d\u754c\u56e3\u4f53\u304c\u516c\u8868\u3059\u308b\u57fa\u6e96\u4fa1\u683c\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u306f\u5f53\u8a72\u4fa1\u683c\u3068\u3057\u3001\u5f53\u8a72\u4fa1\u683c\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u6295\u8cc7\u4fe1\u8a17\u59d4\u8a17\u4f1a\u793e\u304c\u516c\u8868\u3059\u308b\u57fa\u6e96\u4fa1\u683c\u3001\u30d6\u30ed\u30fc\u30ab\u30fc\u304b\u3089\u5165\u624b\u3059\u308b\u8a55\u4fa1\u4fa1\u683c\u53c8\u306f\u60c5\u5831\u30d9\u30f3\u30c0\u30fc\u304b\u3089\u5165\u624b\u3059\u308b\u8a55\u4fa1\u4fa1\u683c\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u6642\u4fa1\u306e\u6ce8\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u7d4c\u904e\u63aa\u7f6e\uff082022\u5e74\uff13\u6708\u671f\u306e\u307f\uff09\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\u4ee5\u4e0b\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: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\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>\u300c\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u65e8\u300d\u53ca\u3073\u300cBS\u4fa1\u984d\u300d\u3092<a title=\"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c58\u56de\u3011\u300c\u91d1\u878d\u5546\u54c1\u306e\u30ec\u30d9\u30eb\u5225\u306e\u6642\u4fa1\u958b\u793a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/fair-value-article\/3\">\u3010STEP\uff12\u3011<\/a><span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u306e\u6ce8\u8a18\u306b\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e8b\u4f8b\u3011\uff08\u682a\uff09\u4e09\u4e95\u4f4f\u53cb\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b0\u30eb\u30fc\u30d7<\/strong>\uff082021\u5e74\uff13\u6708\u671f \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u91d1\u878d\u5546\u54c1\u306e\u6642\u4fa1\u7b49\u53ca\u3073\u6642\u4fa1\u306e\u30ec\u30d9\u30eb\u3054\u3068\u306e\u5185\u8a33\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u7701\u7565\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u203b\uff09 \uff11 \u300c\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c31\u53f7\u30002019\u5e74\uff17\u6708\uff14\u65e5\u3002\u4ee5\u4e0b\u3001\u300c\u6642\u4fa1\u7b97\u5b9a\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u7b2c26\u9805\u306b\u5f93\u3044\u3001\u7d4c\u904e\u63aa\u7f6e\u3092\u9069\u7528\u3057\u305f\u6295\u8cc7\u4fe1\u8a17\u306f\u4e0a\u8868\u306b\u306f\u542b\u3081\u3066\u304a\u308a\u307e\u305b\u3093\u3002\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3051\u308b\u5f53\u8a72\u6295\u8cc7\u4fe1\u8a17\u306e\u91d1\u984d\u306f\u91d1\u878d\u8cc7\u7523711,938\u767e\u4e07\u5186\u3001\u91d1\u878d\u8ca0\u50b584,511\u767e\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u7701\u7565\uff09<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u6295\u4fe1\u4fe1\u8a17\u306e\u6642\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u65ad\u3092\u884c\u3046\u3088\u3046\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u3066\u30012023\u5e74\uff13\u6708\u671f\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/implementation_guidance\/y2021\/2021-0617.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\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\u300d\u306e\u516c\u8868<\/a>\uff09\u3002<\/p>\n<p><span style=\"font-size: 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12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/faivalue20210617_01.pdf#page=10\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-254957\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-7.png\" alt=\"\" width=\"550\" height=\"687\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-7.png 1649w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-7-240x300.png 240w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/05\/f_chart58-7-819x1024.png 819w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08ASBJ\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/implementation_guidance\/y2021\/2021-0617.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\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\u300d\u306e\u516c\u8868<\/a>\u300d\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/faivalue20210617_01.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u306b\u3042\u305f\u3063\u3066<\/a>\u300d<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/faivalue20210617_01.pdf#page=10\" target=\"_blank\" rel=\"noopener\">10\u9801<\/a>\u3088\u308a\u629c\u7c8b\uff09<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7<\/strong><\/h4>\n<p>\u7d44\u5408\u7b49\u3078\u306e\u51fa\u8cc7\u306e\u6642\u4fa1\u306e\u6ce8\u8a18\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6642\u4fa1\u9069\u7528\u6307\u91dd27\uff09\u3002\u8a08\u7b97\u66f8\u985e\u3067\u306f\u3001\u5fc5\u305a\u3057\u3082\u4ee5\u4e0b\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: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<ul>\n<li><strong>\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<\/strong><\/li>\n<li><strong>\u300c\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u306a\u3044\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\u8a18\u8f09\u3059\u308b\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #33cccc;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u3001\uff13\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u307e\u3068\u3081\u305f\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u518d\u63b2\u3059\u308b\u3002<br \/>\n<span style=\"font-size: 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\/><\/a><\/p>\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<\/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    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