{"id":259117,"date":"2022-08-25T10:14:22","date_gmt":"2022-08-25T01:14:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259117"},"modified":"2022-09-02T09:26:56","modified_gmt":"2022-09-02T00:26:56","slug":"release-article-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-23\/","title":{"rendered":"\u3014\u4eca\u3053\u305d\u78ba\u8a8d\u3057\u305f\u3044\u3015\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u53ca\u3073\u6c17\u5019\u95a2\u9023\u958b\u793a\u306e\u73fe\u72b6\u3000\u3010\u7b2c\uff12\u56de\u3011\u300cIFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\uff3b\u6848\uff3d\u306e\u6982\u8981\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\u4eca\u3053\u305d\u78ba\u8a8d\u3057\u305f\u3044\u3015<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3<span style=\"font-size: 20px;\">\u53ca\u3073<\/span>\u6c17\u5019\u95a2\u9023\u958b\u793a<span style=\"font-size: 20px;\">\u306e<\/span>\u73fe\u72b6<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cIFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\uff3b\u6848\uff3d\u306e\u6982\u8981\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>2022\u5e74\uff13\u670831\u65e5\u306b\u56fd\u969b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08ISSB\uff09\u306f\u3001IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\u7b49\u3001\u53ca\u3073IFRS S2\u53f7\u300c\u6c17\u5019\u95a2\u9023\u958b\u793a\u300d\uff08\u4ee5\u4e0b\u3001\u300cS2\u53f7\u300d\u3068\u3044\u3046\uff09\u7b49\u306e\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002\u73fe\u72b6\u3001\u4e21\u65b9\u3092\u5408\u308f\u305b\u3066\u300cIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\uff08ISSB\u304c\u516c\u8868\u3057\u305f\u57fa\u6e96\uff09\u300d\u3068\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4eca\u5f8c\u3001\u4e0a\u8a18\u4ee5\u5916\u306e\u57fa\u6e96\u3082\u516c\u8868\u3055\u308c\u3001\u300cIFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u300d\u306e\u6570\u306f\u5897\u3048\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/ifrs\/exposure_draft_ssbj.html\" target=\"_blank\" rel=\"noopener\">ISSB\u57fa\u6e96\u30fb\u516c\u958b\u8349\u6848\u7b49\u306e\u6982\u8981<\/a>\u300d<br \/>\n<\/div><\/div>\n\u3053\u308c\u3089\u306e\u516c\u958b\u8349\u6848\u304c\u6700\u7d42\u78ba\u5b9a\u3055\u308c\u305f\u5834\u5408\u3001\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\u3059\u308b\u969b\u306e\u6295\u8cc7\u8005\u306e\u60c5\u5831\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u305f\u3081\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306e\u5305\u62ec\u7684\u306a\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d9\u30fc\u30b9\u30e9\u30a4\u30f3\u3068\u306a\u308b\uff08\u516c\u958b\u8349\u6848\uff0d\u30b9\u30ca\u30c3\u30d7\u30b7\u30e7\u30c3\u30c8\u300c\u306f\u3058\u3081\u306b\u300d\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u69d8\u3005\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u5171\u901a\u4e8b\u9805\u3092\u5b9a\u3081\u305fIFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\u7b49\u306e\u516c\u958b\u8349\u6848\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>IFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\uff08\u4ee5\u4e0b\u3001\u300cS1\u53f7\u300d\u3068\u3044\u3046\uff09\u7b49\u306e\u516c\u958b\u8349\u6848\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u3000S1\u53f7<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u57fa\u6e96\u672c\u6587<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u4ed8\u9332\uff21\uff1a\u7528\u8a9e\u306e\u5b9a\u7fa9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u4ed8\u9332\uff22\uff1a\u767a\u52b9\u65e5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u4ed8\u9332\uff23\uff1a\u6709\u7528\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u8cea\u7684\u7279\u6027<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\">\u27a4\u3000\u7d50\u8ad6\u306e\u6839\u62e0\uff08\u4ee5\u4e0b\u3001\u300cS1\u7d50\u8ad6\u300d\u3068\u3044\u3046\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u27a4\u3000S1\u53f7\u306b\u95a2\u3059\u308b\u4f8b\u793a\u7684\u30ac\u30a4\u30c0\u30f3\u30b9<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000S1\u53f7\u306e\u76ee\u7684<\/strong><\/h4>\n<p>S1\u53f7\u306e\u76ee\u7684\u306f\u3001\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u4e3b\u8981\u306a\u5229\u7528\u8005\u304c<span style=\"color: #b22222;\"><strong>\u4f01\u696d\u4fa1\u5024\u3092\u8a55\u4fa1\u3057\u4f01\u696d\u306b\u8cc7\u6e90\u3092\u63d0\u4f9b\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u5b9a\u3059\u308b\u969b\u306b\u6709\u7528\u306a\u4f01\u696d\u306e\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\uff08material\uff09\u60c5\u5831\u306e\u958b\u793a<\/strong><\/span>\u3092\u4f01\u696d\u306b\u8981\u6c42\u3059\u308b\u3053\u3068\u306b\u3042\u308b\uff08S1\u53f7\uff11\u3001\uff12\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u91cd\u5927\u306a\uff08significant\uff09\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3057\u305f\u4e0a\u3067\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u8cc7\u3059\u308b\u91cd\u8981\u306a\uff08material\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3010\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3059\u308b\u969b\u306e\u8003\u616e\u4e8b\u9805\u3011<\/strong><\/span>\uff08S1\u53f751\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u4f01\u696d\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u3001IFRS\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3092\u53c2\u7167\u3059\u308b\u3002\u307e\u305f\u3001IFRS \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306b\u52a0\u3048\u3001\u4ee5\u4e0b\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<ul>\n<li>\u7523\u696d\u5225\u306eSASB\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u304a\u3051\u308b\u958b\u793a\u30c8\u30d4\u30c3\u30af<\/li>\n<li>ISSB\u306e\u5f37\u5236\u529b\u306e\u306a\u3044\u30ac\u30a4\u30c0\u30f3\u30b9\uff08\u6c34\u53ca\u3073\u751f\u7269\u591a\u69d8\u6027\u95a2\u9023\u958b\u793a\u306e\u305f\u3081\u306e CDSB\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u9069\u7528\u30ac\u30a4\u30c0\u30f3\u30b9\u7b49\uff09<\/li>\n<li>\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u306e\u30cb\u30fc\u30ba\u3092\u6e80\u305f\u3059\u3088\u3046\u306b\u8981\u6c42\u4e8b\u9805\u304c\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u4ed6\u306e\u57fa\u6e96\u8a2d\u5b9a\u4e3b\u4f53\u306b\u3088\u308b\u76f4\u8fd1\u306e\u516c\u8868\u6587\u66f8<\/li>\n<li>\u540c\u3058\u7523\u696d\u53c8\u306f\u5730\u57df\u306b\u304a\u3044\u3066\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u4f01\u696d\u306b\u3088\u3063\u3066\u8b58\u5225\u3055\u308c\u305f\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a<\/li>\n<\/ul>\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:#800080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u3010\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u4f8b\u3011<\/strong><\/span>\uff08S1\u7d50\u8ad6BC\uff17\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u27a4<\/span>\u3000\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u304c\u5929\u7136\u8cc7\u6e90\uff08\u4f8b\u3048\u3070\u3001\u6c34\uff09\u306b\u4f9d\u5b58\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u8cc7\u6e90\u306e\u54c1\u8cea\u3001\u5229\u7528\u53ef\u80fd\u6027\u53c8\u306f\u4fa1\u683c\u8a2d\u5b9a\u306e\u5909\u5316\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u27a4<\/span>\u3000\u4f01\u696d\u306e\u6d3b\u52d5\u304c\uff08\u4f8b\u3048\u3070\u3001\u5730\u57df\u306e\u30b3\u30df\u30e5\u30cb\u30c6\u30a3\u306a\u3069\u306e\uff09\u5916\u90e8\u306b\u5bfe\u3057\u3066\u60aa\u5f71\u97ff\u3092\u3082\u305f\u3089\u3059\u5834\u5408\u3001\u653f\u5e9c\u306b\u3088\u308b\u898f\u5236\u5f37\u5316\u3084\u3001\u8a55\u5224\u306e\u4f4e\u4e0b\u306a\u3069\u306e\u7d50\u679c\u306b\u3055\u3089\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u27a4<\/span>\u3000\u305d\u308c\u307b\u3069\u76f4\u63a5\u7684\u3067\u306f\u306a\u3044\u304c\u3001\u91cd\u8981\u5ea6\u304c\u4f4e\u3044\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30d1\u30fc\u30c8\u30ca\u30fc\u304c\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u76f4\u9762\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u81ea\u8eab\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u91cd\u8981\u6027\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p><span style=\"color: #b22222;\"><strong>\u91cd\u8981\u6027\u304c\u3042\u308b\u3068\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u3092\u7701\u7565\u3057\u305f\u5834\u5408\u3084\u3001\u8aa4\u8868\u793a\u7b49\u3057\u305f\u5834\u5408\u306b\u3001\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u4e3b\u8981\u306a\u5229\u7528\u8005\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u4e88\u60f3\u3055\u308c\u308b\u5834\u5408\u3092\u3044\u3046<\/strong><\/span>\uff08S1\u53f756\uff09\u3002<\/p>\n<p>\u3053\u306e\u91cd\u8981\u6027\u306e\u5b9a\u7fa9\u306f\u3001<strong>\u300c\u6982\u5ff5\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u300d\u53ca\u3073IAS\u7b2c\uff11\u53f7\u3068\u540c\u69d8<\/strong>\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u3001\u4f01\u696d\u306f\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u3088\u308a\u3082<strong>\u9577\u671f\u306b\u308f\u305f\u308b\u8ca1\u52d9\u4e0a\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/strong>\u3002\u307e\u305f\u3001\u30d0\u30ea\u30e5\u30fc\u30fb\u30c1\u30a7\u30fc\u30f3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u5168\u4f53\u3092\u901a\u3058\u3066\u306e\u76f8\u4e92\u4f5c\u7528\u306e\u8ca1\u52d9\u4e0a\u306e\u5f71\u97ff\u3082\u8003\u616e\u3059\u308b\uff08S1\u7d50\u8ad6BC71\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u30d0\u30ea\u30e5\u30fc\u30fb\u30c1\u30a7\u30fc\u30f3\u3068\u306f\u3001\u5831\u544a\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u53ca\u3073\u4f01\u696d\u304c\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u5916\u90e8\u74b0\u5883\u306b\u95a2\u9023\u3059\u308b\u6d3b\u52d5\u3001\u8cc7\u6e90\u53ca\u3073\u95a2\u4fc2\u306e\u5168\u7bc4\u56f2\u3092\u3044\u3046\u3002\u30d0\u30ea\u30e5\u30fc\u30fb\u30c1\u30a7\u30fc\u30f3\u306b\u306f\u3001\u88fd\u54c1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u69cb\u60f3\u304b\u3089\u63d0\u4f9b\u3001\u6d88\u8cbb\u53ca\u3073\u7d42\u4e86\u307e\u3067\u306e\u4f01\u696d\u304c\u88fd\u54c1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u751f\u307f\u51fa\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u6d3b\u52d5\u3001\u8cc7\u6e90\u53ca\u3073\u95a2\u4fc2\u304c\u542b\u307e\u308c\u308b\u3002\u307e\u305f\u3001\u6d3b\u52d5\u3001\u8cc7\u6e90\u53ca\u3073\u95a2\u4fc2\u306b\u306f\u3001\u4eba\u7684\u8cc7\u6e90\u3001\u4f01\u696d\u306e\u4f9b\u7d66\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u6d41\u901a\u30c1\u30e3\u30cd\u30eb\uff08\u6750\u6599\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u8abf\u9054\u3001\u88fd\u54c1\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u53ca\u3073\u914d\u9001\u306a\u3069\uff09\u3001\u8ca1\u52d9\u7684\u74b0\u5883\u3001\u5730\u7406\u7684\u74b0\u5883\u3001\u5730\u653f\u5b66\u7684\u74b0\u5883\u53ca\u3073\u898f\u5236\u74b0\u5883\u306a\u3069\u304c\u542b\u307e\u308c\u308b\uff08S1\u53f7\u4ed8\u9332\uff21\uff09\u3002<\/span><\/p>\n<p>\u30ea\u30b9\u30af\u306e\u91cd\u5927\u6027\u306f\u4e00\u822c\u7684\u306b\u306f<strong>\u300c\u5f71\u97ff\u300d\u3068\u300c\u767a\u751f\u53ef\u80fd\u6027\u300d\u3067\u691c\u8a0e<\/strong>\u3055\u308c\u308b\u3002\u306a\u304a\u3001\u91cd\u8981\u6027\uff08materiality\uff09\u306e\u5224\u65ad\u3092\u884c\u3046\u969b\u306b\u306f\u3001<strong>\u767a\u751f\u53ef\u80fd\u6027\u304c\u4f4e\u3044\u3082\u306e\u306e\u6f5c\u5728\u7684\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u6709\u3059\u308b\u30ea\u30b9\u30af\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/strong>\uff08S1\u7d50\u8ad6BC72\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u958b\u793a\u5185\u5bb9<\/strong><\/h4>\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306e\u67f1\u306f\u3001\u4ee5\u4e0b\u306e<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff14\uff09<\/strong>\u306e\uff14\u3064\u3067\u3042\u308b\uff08S1\u53f711\uff09\u3002\u307e\u305f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306b\u6e96\u62e0\u3059\u308b\u306e\u307f\u3067\u306f\u3001\u4f01\u696d\u4fa1\u5024\u8a55\u4fa1\u306b\u8cc7\u3059\u308b\u60c5\u5831\u3068\u3057\u3066\u4e0d\u5341\u5206\u306a\u5834\u5408\u3001\u8ffd\u52a0\u306e\u958b\u793a\u3082\u691c\u8a0e\u3059\u308b\uff08S1\u53f746\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u500b\u5225\u5177\u4f53\u7684\u306a\u958b\u793a\u5185\u5bb9\u306f\u3001S2\u53f7\u3084\u4eca\u5f8c\u516c\u8868\u3055\u308c\u308b\u500b\u5225\u306e\u57fa\u6e96\u306b\u304a\u3044\u3066\u898f\u5b9a\u3055\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 style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u30ac\u30d0\u30ca\u30f3\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6226\u7565<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u77ed\u671f\u3001\u4e2d\u671f\u53ca\u3073\u9577\u671f\u306b\u308f\u305f\u308a\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u53ca\u3073\u6226\u7565\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u30a2\u30d7\u30ed\u30fc\u30c1<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><strong>\uff08\uff13\uff09\u3000\u30ea\u30b9\u30af\u7ba1\u7406<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u305f\u30d7\u30ed\u30bb\u30b9<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><strong>\uff08\uff14\uff09\u3000\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u4f01\u696d\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u9577\u671f\u7684\u306b\u8a55\u4fa1\u3001\u7ba1\u7406\u53ca\u3073\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u60c5\u5831<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30ac\u30d0\u30ca\u30f3\u30b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u76ee\u7684<\/h4>\n<p>\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306e\u76ee\u7684\u306f\u3001\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3057\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u30d7\u30ed\u30bb\u30b9\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3042\u308b\uff08S1\u53f712\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u958b\u793a\u5185\u5bb9<\/h4>\n<p>\u4e0a\u8a18\u2460\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u76e3\u7763\u3059\u308b\u5358\u4e00\u53c8\u306f\u8907\u6570\u306e\u6a5f\u95a2\u306b\u95a2\u3059\u308b\u60c5\u5831\u3001\u3053\u308c\u3089\u306e\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u7d4c\u55b6\u8005\u306e\u5f79\u5272\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u3092\u958b\u793a\u3059\u308b\uff08S1\u53f713\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u24d0<\/span>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u76e3\u7763\u306b\u3064\u3044\u3066\u8cac\u4efb\u3092\u8ca0\u3046\u6a5f\u95a2\u53c8\u306f\u6a5f\u95a2\u3092\u69cb\u6210\u3059\u308b\u500b\u4eba\u306e\u7279\u5b9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u24d1<\/span>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u6a5f\u95a2\u306e\u8cac\u4efb\u304c\u3001\u4f01\u696d\u306e\u4ed8\u8a17\u4e8b\u9805\u3001\u30dc\u30fc\u30c9\u306e\u7fa9\u52d9\u53ca\u3073\u305d\u306e\u4ed6\u306e\u95a2\u9023\u3059\u308b\u65b9\u91dd\u306b\u3069\u306e\u3088\u3046\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u24d2<\/span>\u3000\u6a5f\u95a2\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u6226\u7565\u3092\u76e3\u7763\u3059\u308b\u305f\u3081\u306e\u9069\u5207\u306a\u30b9\u30ad\u30eb\u53ca\u3073\u30b3\u30f3\u30d4\u30c6\u30f3\u30b7\u30fc\uff08\u512a\u308c\u305f\u6210\u679c\u3092\u51fa\u3059\u305f\u3081\u306e\u884c\u52d5\u7279\u6027\uff09\u3092\u5229\u7528\u53ef\u80fd\u3068\u3059\u308b\u3053\u3068\u3092\u3001\u3069\u306e\u3088\u3046\u306b\u78ba\u5b9f\u306b\u3057\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u24d3<\/span>\u3000\u6a5f\u95a2\u53ca\u3073\u305d\u306e\u6a5f\u95a2\u306e\u59d4\u54e1\u4f1a\u306b\u3001\u3069\u306e\u3088\u3046\u306b\u3001\u307e\u305f\u3001\u3069\u308c\u304f\u3089\u3044\u306e\u983b\u5ea6\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u60c5\u5831\u304c\u5171\u6709\u3055\u308c\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u24d4<\/span>\u3000\u4f01\u696d\u306e\u6226\u7565\u3001\u4e3b\u8981\u306a\u53d6\u5f15\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u53ca\u3073\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u65b9\u91dd\u306b\u3064\u3044\u3066\u3001\u6a5f\u95a2\u53ca\u3073\u305d\u306e\u6a5f\u95a2\u306e\u59d4\u54e1\u4f1a\u304c\u76e3\u7763\u3059\u308b\u969b\u306b\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u616e\u3057\u3066\u3044\u308b\u304b\uff08\u30c8\u30ec\u30fc\u30c9\u30aa\u30d5\u306e\u8a55\u4fa1\u53ca\u3073\u4e0d\u78ba\u5b9f\u6027\u306b\u5bfe\u3059\u308b\u611f\u5fdc\u5ea6\u306e\u5206\u6790\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u24d5<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u9023\u3059\u308b\u76ee\u6a19\u306e\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u3001\u6a5f\u95a2\u53ca\u3073\u305d\u306e\u6a5f\u95a2\u306e\u59d4\u54e1\u4f1a\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u76e3\u7763\u3057\u3001\u9032\u6357\u3092\u3069\u306e\u3088\u3046\u306b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3057\u3066\u3044\u308b\u304b\uff08\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u6307\u6a19\u304c\u5831\u916c\u306b\u95a2\u3059\u308b\u65b9\u91dd\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u3001\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u24d6<\/span>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u8a55\u4fa1\u4e26\u3073\u306b\u7ba1\u7406\u306b\u304a\u3051\u308b\u7d4c\u55b6\u8005\u306e\u5f79\u5272\u306b\u95a2\u3059\u308b\u8a18\u8ff0\uff08\u5f53\u8a72\u5f79\u5272\u304c\u5177\u4f53\u7684\u306a\u7d4c\u55b6\u8005\u30ec\u30d9\u30eb\u306e\u5730\u4f4d\u53c8\u306f\u59d4\u54e1\u4f1a\u306b\u59d4\u4efb\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u53ca\u3073\u5f53\u8a72\u5730\u4f4d\u53c8\u306f\u59d4\u54e1\u4f1a\u306b\u5bfe\u3057\u3001\u3069\u306e\u3088\u3046\u306b\u76e3\u7763\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u542b\u3080\uff09<br \/>\n<strong>\u3000<\/strong>\u5f53\u8a72\u8a18\u8ff0\u306b\u306f\u3001\u5c02\u7528\u306e\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u7ba1\u7406\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001\u53ca\u3073\u3001\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u4ed6\u306e\u5185\u90e8\u6a5f\u80fd\u3068\u3069\u306e\u3088\u3046\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u542b\u3081\u308b<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6226\u7565<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u76ee\u7684<\/h4>\n<p>\u6226\u7565\u306b\u95a2\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306e\u76ee\u7684\u306f\u3001\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u3001\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u51e6\u3059\u308b\u4f01\u696d\u306e\u6226\u7565\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3042\u308b\uff08S1\u53f714\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u958b\u793a\u5185\u5bb9<\/h4>\n<p>\u4e0a\u8a18\u2460\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u4f01\u696d\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u958b\u793a\u3059\u308b\uff08S1\u53f715\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u24d0<\/span>\u3000\u77ed\u671f\u3001\u4e2d\u671f\u53c8\u306f\u9577\u671f\u306b\u308f\u305f\u308a\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3001\u6226\u7565\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3078\u306e\u4f01\u696d\u306e\u30a2\u30af\u30bb\u30b9\u53ca\u3073\u4f01\u696d\u306e\u8cc7\u672c\u30b3\u30b9\u30c8\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u3001\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u24d1<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u53ca\u3073\u30d0\u30ea\u30e5\u30fc\u30fb\u30c1\u30a7\u30fc\u30f3\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u24d2<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u3001\u4f01\u696d\u306e\u6226\u7565\u53ca\u3073\u610f\u601d\u6c7a\u5b9a\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u24d3<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u3001\u5831\u544a\u671f\u9593\u306b\u304a\u3051\u308b\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3001\u8ca1\u52d9\u696d\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3001\u77ed\u671f\u30fb\u4e2d\u671f\u53ca\u3073\u9577\u671f\u306b\u308f\u305f\u308a\u4e88\u60f3\u3055\u308c\u308b\u5f71\u97ff\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u304c\u3069\u306e\u3088\u3046\u306b\u4f01\u696d\u306e\u8ca1\u52d9\u8a08\u753b\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u24d4<\/span>\u3000\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u3059\u308b\u4f01\u696d\u306e\u6226\u7565\uff08\u30d3\u30b8\u30cd\u30b9\u30e2\u30c7\u30eb\u3092\u542b\u3080\uff09\u306e\u30ec\u30b8\u30ea\u30a8\u30f3\u30b9\uff08\u4e0d\u78ba\u5b9f\u6027\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u80fd\u529b\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30ea\u30b9\u30af\u7ba1\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u76ee\u7684<\/h4>\n<p>\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306e\u76ee\u7684\u306f\u3001\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u3059\u308b\u5358\u4e00\u53c8\u306f\u8907\u6570\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u306e\u958b\u793a\u306b\u3088\u308a\u3001\u5229\u7528\u8005\u304c\u3001\u3053\u308c\u3089\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u4f01\u696d\u306e\u7dcf\u5408\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u304b\u8a55\u4fa1\u3057\u3001\u4f01\u696d\u306e\u7dcf\u5408\u7684\u306a\u30ea\u30b9\u30af\u30fb\u30d7\u30ed\u30d5\u30a1\u30a4\u30eb\u53ca\u3073\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\uff08S1\u53f725\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u958b\u793a\u5185\u5bb9<\/h4>\n<p>\u4e0a\u8a18\u2460\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u958b\u793a\u3059\u308b\uff08S1\u53f726\uff09\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u24d0<\/span>\u3000\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u3001\u5358\u4e00\u53c8\u306f\u8907\u6570\u306e\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u24d1<\/span>\u3000\u4f01\u696d\u304c\u30ea\u30b9\u30af\u7ba1\u7406\u76ee\u7684\u3067\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u3001\u5358\u4e00\u53c8\u306f\u8907\u6570\u306e\u30d7\u30ed\u30bb\u30b9\uff08\u8a72\u5f53\u3042\u308b\u5834\u5408\u306b\u306f\u4ee5\u4e0b\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2776<\/span>\u3000\u30ea\u30b9\u30af\u306e\u767a\u751f\u53ef\u80fd\u6027\u53ca\u3073\u5f71\u97ff\u3092\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3057\u305f\u304b\uff08\u4f8b\u3048\u3070\u3001\u5b9a\u6027\u7684\u8981\u56e0\u3001\u5b9a\u91cf\u7684\u95be\u5024\u53ca\u3073\u305d\u306e\u4ed6\u306e\u7528\u3044\u305f\u898f\u6e96\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2777<\/span>\u3000\u4ed6\u306e\u7a2e\u985e\u306e\u30ea\u30b9\u30af\u3068\u6bd4\u3079\u3066\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3092\u3069\u306e\u3088\u3046\u306b\u512a\u5148\u9806\u4f4d\u4ed8\u3051\u3057\u3066\u3044\u308b\u304b\uff08\u30ea\u30b9\u30af\u8a55\u4fa1\u30c4\u30fc\u30eb\u306e\u4f7f\u7528\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2778<\/span>\u3000\u30a4\u30f3\u30d7\u30c3\u30c8\u30fb\u30d1\u30e9\u30e1\u30fc\u30bf\uff08\u4f8b\u3048\u3070\u3001\u30c7\u30fc\u30bf\u30bd\u30fc\u30b9\u3001\u5bfe\u8c61\u3068\u306a\u308b\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u7bc4\u56f2\u53ca\u3073\u4eee\u5b9a\u306b\u7528\u3044\u308b\u8a73\u7d30\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2779<\/span>\u3000\u904e\u53bb\u306e\u5831\u544a\u671f\u9593\u3068\u6bd4\u8f03\u3057\u3066\u3001\u30d7\u30ed\u30bb\u30b9\u3092\u4f01\u696d\u304c\u5909\u66f4\u3057\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u24d2<\/span>\u3000\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u512a\u5148\u9806\u4f4d\u4ed8\u3051\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u3001\u5358\u4e00\u53c8\u306f\u8907\u6570\u306e\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u24d3<\/span>\u3000\u4f01\u696d\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\uff08\u95a2\u9023\u3059\u308b\u65b9\u91dd\u3092\u542b\u3080\uff09\u3092\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u3001\u5358\u4e00\u53c8\u306f\u8907\u6570\u306e\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u24d4<\/span>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u306b\u95a2\u3059\u308b\u5358\u4e00\u53c8\u306f\u8907\u6570\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u3001\u4f01\u696d\u306e\u7dcf\u5408\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3068\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u7a0b\u5ea6\u53ca\u3073\u3069\u306e\u3088\u3046\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u24d5<\/span>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u6a5f\u4f1a\u306e\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u306b\u95a2\u3059\u308b\u5358\u4e00\u53c8\u306f\u8907\u6570\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u3001\u4f01\u696d\u306e\u7dcf\u5408\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3068\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u7a0b\u5ea6\u53ca\u3073\u3069\u306e\u3088\u3046\u306b\u7d71\u5408\u3055\u308c\u3066\u3044\u308b\u304b<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u76ee\u7684<\/h4>\n<p>\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306b\u95a2\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306e\u76ee\u7684\u306f\u3001\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e\u5229\u7528\u8005\u304c\u3001\u91cd\u5927\u306a\uff08significant\uff09\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u6e2c\u5b9a\u3057\u3001\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u53ca\u3073\u7ba1\u7406\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u306b\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u958b\u793a\u306b\u3088\u308a\u3001\u4f01\u696d\u304c\u8a2d\u5b9a\u3057\u305f\u76ee\u6a19\u306b\u5411\u3051\u305f\u9032\u6357\u3092\u542b\u3081\u3001\u4f01\u696d\u304c\u3069\u306e\u3088\u3046\u306b\u81ea\u793e\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u8a55\u4fa1\u3057\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u5229\u7528\u8005\u304c\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\uff08S1\u53f727\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u958b\u793a\u5185\u5bb9<\/h4>\n<p>\u4e0a\u8a18\u2460\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u958b\u793a\u3059\u308b\uff08S1\u53f730\uff5e34\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u24d0<\/span>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u7ba1\u7406\u53ca\u3073\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u6307\u6a19\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u3092\u6e2c\u5b9a\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u6307\u6a19\uff08\u76ee\u6a19\u306b\u5bfe\u3059\u308b\u9032\u6357\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u24d1<\/span>\u3000\u4f01\u696d\u304c\u6307\u6a19\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u3092\u958b\u793a\u3059\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u6307\u6a19\u306e\u5b9a\u7fa9\u3001\u53ca\u3073\u6307\u6a19\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u60c5\u5831\u6e90\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u5f53\u8a72\u60c5\u5831\u6e90<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u6307\u6a19\u306e\u6e2c\u5b9a\u304c\u5916\u90e8\u6a5f\u95a2\u306b\u3088\u3063\u3066\u691c\u8a3c\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u3001\u691c\u8a3c\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u306e\u6a5f\u95a2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u76ee\u6a19\u53ca\u3073\u305d\u306e\u7b97\u5b9a\u306b\u7528\u3044\u305f\u30a4\u30f3\u30d7\u30c3\u30c8\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u8aac\u660e\uff08\u91cd\u5927\u306a\uff08significant\uff09\u4eee\u5b9a\u53ca\u3073\u7b97\u5b9a\u65b9\u6cd5\u306e\u9650\u754c\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u24d2<\/span>\u3000\u9032\u6357\u3092\u8a55\u4fa1\u3059\u308b\u305f\u3081\u306b\u8a2d\u5b9a\u3057\u305f\u76ee\u6a19\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3092\u5177\u4f53\u7684\u306b\u793a\u3057\u305f\u4e0a\u3067\u958b\u793a\u3059\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u7528\u3044\u305f\u6307\u6a19<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u76ee\u6a19\u304c\u9069\u7528\u3055\u308c\u308b\u671f\u9593<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u9032\u6357\u304c\u6e2c\u5b9a\u3055\u308c\u308b\u57fa\u790e\u3068\u306a\u308b\u671f\u9593<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u8a72\u5f53\u3042\u308b\u5834\u5408\u3001\u30de\u30a4\u30eb\u30b9\u30c8\u30fc\u30f3\u53c8\u306f\u4e2d\u9593\u76ee\u6a19<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u24d3<\/span>\u3000\u4f01\u696d\u306e\u958b\u793a\u3057\u305f\u76ee\u6a19\u306b\u5bfe\u3059\u308b\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u53ca\u3073\u4f01\u696d\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306b\u95a2\u3059\u308b\u50be\u5411\u306e\u5206\u6790\u53c8\u306f\u91cd\u5927\u306a\uff08significant\uff09\u5909\u5316\u306e\u5206\u6790\u3001\u76ee\u6a19\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u3001\u76ee\u6a19\u306e\u6539\u8a02\u53ca\u3073\u305d\u306e\u6539\u8a02\u306e\u8aac\u660e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u24d4<\/span>\u3000\u76ee\u6a19\u306e\u8a2d\u5b9a\u53ca\u3073\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306b\u7528\u3044\u3089\u308c\u308b\u6307\u6a19\u3092\u542b\u3080\u6307\u6a19\u306e\u5b9a\u7fa9\u53ca\u3073\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001\u4e00\u8cab\u6027\u304c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u6307\u6a19\u53c8\u306f\u76ee\u6a19\u304c\u518d\u5b9a\u7fa9\u53c8\u306f\u7f6e\u304d\u63db\u3048\u3089\u308c\u305f\u5834\u5408\u3001\u4ee5\u4e0b\u3092\u958b\u793a\u3059\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u5909\u66f4\u306e\u8aac\u660e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u5909\u66f4\u306e\u7406\u7531\u306e\u8aac\u660e\uff08\u7f6e\u304d\u63db\u308f\u3063\u305f\u6307\u6a19\u304c\u3088\u308a\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u7406\u7531\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u5b9f\u52d9\u4e0a\u4e0d\u53ef\u80fd\u3067\u306a\u3044\u9650\u308a\u3001\u518d\u8a08\u7b97\u3055\u308c\u305f\u6bd4\u8f03\u6570\u5024<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6bd4\u8f03\u60c5\u5831<\/strong><\/h4>\n<p>\u4f01\u696d\u306f\u3001\u5f53\u671f\u306b\u958b\u793a\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u6307\u6a19\u306b\u3064\u3044\u3066\u3001\u6bd4\u8f03\u60c5\u5831\uff08\u524d\u671f\u306e\u60c5\u5831\uff09\u3092\u958b\u793a\u3059\u308b\u3002\u307e\u305f\u3001\u6307\u6a19\u306e\u307f\u306a\u3089\u305a\u8aac\u660e\u6587\u7ae0\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u95a2\u9023\u3059\u308b\u5834\u5408\u306f\u3001\u8aac\u660e\u6587\u7ae0\u306b\u3064\u3044\u3066\u3082\u6bd4\u8f03\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\uff08S1\u53f763\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5831\u544a\u306e\u983b\u5ea6<\/strong><\/h4>\n<p>\u4f01\u696d\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u3092\u95a2\u9023\u3059\u308b<strong>\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u6642\u306b\u5831\u544a<\/strong>\u3057\u3001\u8ca1\u52d9\u8af8\u8868\u3068\u540c\u3058\u5831\u544a\u671f\u9593\u3092\u5bfe\u8c61\u3068\u3059\u308b\uff08S1\u53f766\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u60c5\u5831\u306e\u8a18\u8f09\u5834\u6240<\/strong><\/h4>\n<p>\u4f01\u696d\u306f\u3001IFRS \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u3067\u8981\u6c42\u3055\u308c\u308b\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u4f01\u696d\u306e\u4e00\u822c\u76ee\u7684\u306e\u8ca1\u52d9\u5831\u544a\u306e<span style=\"color: #b22222;\"><strong>\u4e00\u90e8\u3068\u3057\u3066\u958b\u793a<\/strong><\/span>\u3059\u308b\uff08S1\u53f772\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u898b\u7a4d\u308a<\/strong><\/h4>\n<p>\u6307\u6a19\u3092\u76f4\u63a5\u6e2c\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u898b\u7a4d\u3082\u308b\u3053\u3068\u3057\u304b\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u6e2c\u5b9a\u306e\u4e0d\u78ba\u5b9f\u6027\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4f01\u696d\u306f\u3001<span style=\"color: #b22222;\"><strong>\u958b\u793a\u3057\u305f\u6307\u6a19\u306e\u3046\u3061\u3001\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u304c\u91cd\u5927\u306a\uff08significant\uff09\u3082\u306e\u3092\u8b58\u5225\u3057\u3001\u898b\u7a4d\u308a\u306e\u4e0d\u78ba\u5b9f\u6027\u306e\u6e90\u6cc9\u53ca\u3073\u6027\u8cea\u4e26\u3073\u306b\u4e0d\u78ba\u5b9f\u6027\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8981\u56e0\u3092\u958b\u793a\u3059\u308b<\/strong><\/span>\uff08S1\u53f779\uff09\u3002<\/p>\n<p>\u3053\u306e\u958b\u793a\u306b\u304a\u3044\u3066\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306b\u8ca1\u52d9\u30c7\u30fc\u30bf\u53ca\u3073\u4eee\u5b9a\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u5f53\u8a72\u8ca1\u52d9\u30c7\u30fc\u30bf\u53ca\u3073\u4eee\u5b9a\u306f\u3001\u53ef\u80fd\u306a\u9650\u308a\u3001\u4f01\u696d\u306e<strong>\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u3059\u308b\u8ca1\u52d9\u30c7\u30fc\u30bf\u53ca\u3073\u4eee\u5b9a\u3068\u6574\u5408\u3055\u305b\u308b<\/strong>\uff08S1\u53f780\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f01\u696d\u304c\u958b\u793a\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53c8\u306f\u6a5f\u4f1a\u306e\u60c5\u5831\u306b\u3064\u3044\u3066\u3001<strong>\u91cd\u5927\u306a\uff08significant\uff09\u7d50\u679c\u306e\u4e0d\u78ba\u5b9f\u6027\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3001\u5c06\u6765\u306e\u4eee\u5b9a\u53ca\u3073\u305d\u306e\u4ed6\u306e\u91cd\u5927\u306a\uff08significant\uff09\u4e0d\u78ba\u5b9f\u6027\u306e\u6e90\u6cc9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u958b\u793a\u3059\u308b<\/strong>\uff08S1\u53f783\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca1\u52d9\u8af8\u8868\u3067\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u5c06\u6765\u306b\u5411\u304b\u3063\u3066\u5909\u66f4\u3059\u308b\u305f\u3081\u3001\u6bd4\u8f03\u60c5\u5831\u306e\u5909\u66f4\u306f\u884c\u308f\u306a\u3044\u304c\u3001<strong>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u898b\u7a4d\u308a\u306e\u91cd\u8981\u6027\uff08material\uff09\u304c\u3042\u308b\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u6bd4\u8f03\u60c5\u5831\u3092\u5909\u66f4\u3059\u308b<\/strong>\uff08S1\u7d50\u8ad6BC83\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u8aa4\u8b2c<\/strong><\/h4>\n<p>\u4f01\u696d\u306f\u3001\u904e\u53bb\u306e\u91cd\u8981\u306a\uff08material\uff09\u8aa4\u8b2c\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u4e0a\u4e0d\u53ef\u80fd\u3067\u306a\u3044\u9650\u308a\u3001\u958b\u793a\u3055\u308c\u305f\u904e\u53bb\u306e\u671f\u9593\u306e\u91d1\u984d\u3092\u4fee\u6b63\u518d\u8868\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u8a02\u6b63\u3059\u308b\uff08S1\u53f784\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u6e96\u62e0\u8868\u660e<\/strong><\/h4>\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u304c\u3001IFRS \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u57fa\u6e96\u306e\u3059\u3079\u3066\u306e\u8981\u6c42\u4e8b\u9805\u306b\u6e96\u62e0\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u6e96\u62e0\u306e\u65e8\u306e\u660e\u793a\u7684\u304b\u3064\u7121\u9650\u5b9a\u306e\u8a18\u8ff0\u3092\u884c\u3046\uff08S1\u53f791\uff09\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u306a\u304a\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u958b\u793a\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u304c\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u304b\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u3092\u6ce8\u8996\u3055\u308c\u305f\u3044\u3002<\/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<\/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>\u4eca\u56de\u306f\u3001\u69d8\u3005\u306a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u5171\u901a\u4e8b\u9805\u3092\u5b9a\u3081\u305fIFRS S1\u53f7\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\u300d\u7b49\u306e\u516c\u958b\u8349\u6848\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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":[178,167,182,290,232,269],"tags":[325,594,159],"backnumber":[2177],"series":[727],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 11:51:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259117"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=259117"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259117\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259117"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259117"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}