{"id":261309,"date":"2023-03-23T10:13:21","date_gmt":"2023-03-23T01:13:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261309"},"modified":"2023-03-30T13:56:49","modified_gmt":"2023-03-30T04:56:49","slug":"financial-accounting-article-85","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-85\/","title":{"rendered":"2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff13\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2023\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/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<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2164\u3000\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<p>2022\u5e7412\u670826\u65e5\u306b\u3001\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\uff08\u6cd5\u52d9\u7701\u4ee4\u7b2c43\u53f7\uff09\u304c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/MINJI\/minji07_00001.html\" target=\"_blank\" rel=\"noopener\">\u516c\u5e03\u3055\u308c\u305f<\/a>\u3002<\/p>\n<p>\u6539\u6b63\u70b9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#E0FFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u3078\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u9805\u306e\u5bfe\u8c61\u306e\u62e1\u5927<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306e\u5bfe\u8c61\u306e\u62e1\u5927<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u3078\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u9805\u306e\u5bfe\u8c61\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u632f\u66ff\u682a\u5f0f\u3092\u767a\u884c\u3059\u308b\u4e0a\u5834\u4f1a\u793e\u7b49\u306f\u30012023\u5e74\uff13\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u50ac\u3055\u308c\u308b\u682a\u4e3b\u7dcf\u4f1a\u304b\u3089\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u3092\u96fb\u5b50\u7684\u306b\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\uff08\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\uff09\u306e\u9069\u7528\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u4f1a\u793e\u6cd5325\u306e\uff12\u3001\u793e\u50b5\u3001\u682a\u5f0f\u7b49\u306e\u632f\u66ff\u306b\u95a2\u3059\u308b\u6cd5\u5f8b159\u306e\uff12\u2460\uff09\u3002<\/p>\n<p>\u96fb\u5b50\u63d0\u4f9b\u5236\u5ea6\u3067\u3082\u3001\u66f8\u9762\u306b\u3088\u308b\u63d0\u4f9b\u3092\u5e0c\u671b\u3059\u308b\u682a\u4e3b\u306f\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u9805\uff08\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\uff09\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\uff08\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\uff09\u306e\u4ea4\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u3046\u3061\u4e00\u90e8\u306e\u4e8b\u9805\u306f\u3001\u5b9a\u6b3e\u306e\u5b9a\u3081\u306b\u3088\u308a\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u3078\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u4f1a\u793e\u6cd5325\u306e\uff15\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u306b\u8a18\u8f09\u3059\u3079\u304d\uff08\u7701\u7565\u3067\u304d\u306a\u3044\uff09\u4e8b\u9805\u306e\u5bfe\u8c61\u304c\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7e2e\u5c0f\u3055\u308c\u3066\u3044\u308b\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u3078\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u9805\u306e\u5bfe\u8c61\u304c\u62e1\u5927\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e3b\u306a\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u8a18\u8f09\u66f8\u9762\u306b\u8a18\u8f09\u3059\u3079\u304d\uff08\u7701\u7565\u3067\u304d\u306a\u3044\uff09\u4e8b\u9805\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261310 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-1.png\" alt=\"\" width=\"1309\" height=\"1279\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-1-300x293.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-1-1024x1001.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-1-768x750.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-1-600x586.png 600w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u5bfe\u3059\u308b\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\u5831\u544a\u3001\u76e3\u67fb\u5f79\u306b\u3088\u308b\u76e3\u67fb\u5831\u544a\u306f\u3001\u5f93\u6765\u304b\u3089\u3001\u96fb\u5b50\u63d0\u4f9b\u63aa\u7f6e\u4e8b\u9805\u306b\u8a72\u5f53\u3057\u306a\u3044\uff08\u300c<a title=\"e-Gov\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30e1\u30f3\u30c8\" href=\"https:\/\/public-comment.e-gov.go.jp\/servlet\/PcmFileDownload?seqNo=0000245428\" target=\"_blank\" rel=\"noopener\">\u300c\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u6848\u300d\u306b\u95a2\u3059\u308b\u610f\u898b\u52df\u96c6\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d\u7b2c\uff13\u3000\u610f\u898b\u306e\u6982\u8981\u53ca\u3073\u610f\u898b\u306b\u5bfe\u3059\u308b\u5f53\u7701\u306e\u8003\u3048\u65b9\uff11\u2462\uff08\u30a6\uff09\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306e\u5bfe\u8c61\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u3068\u306f\u3001\u682a\u4e3b\u7dcf\u4f1a\u8cc7\u6599\u306e\u4e00\u90e8\u3092\u3001\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3057\u3001\u305d\u306e\u30a2\u30c9\u30ec\u30b9\u7b49\u3092\u682a\u4e3b\u306b\u901a\u77e5\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8a72\u60c5\u5831\u304c\u682a\u4e3b\u306b\u63d0\u4f9b\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u5236\u5ea6\u3067\u3042\u308b\uff08\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u524794\u2460\u3001133\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247133\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u3067\u3001\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u5bfe\u8c61\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261311\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-2.png\" alt=\"\" width=\"530\" height=\"168\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-2.png 1066w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-2-300x95.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-2-1024x325.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-2-768x244.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-2-600x190.png 600w\" sizes=\"(max-width: 530px) 100vw, 530px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u516c\u5e03\u65e5\uff082022\u5e7412\u670826\u65e5\uff09\u304b\u3089\u65bd\u884c\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u30a6\u30a7\u30d6\u958b\u793a\u306b\u3088\u308b\u307f\u306a\u3057\u63d0\u4f9b\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6539\u6b63\uff08\u4e0a\u8a18<strong>\uff12<\/strong>\uff09\u306f\u30012023\u5e74\uff13\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u3002<br \/>\n<!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2165\u3000\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<p>\u91d1\u878d\u5e81\u306f\u30012023\u5e74\uff11\u670831\u65e5\u306b\u3001\u4ee5\u4e0b\u306e\u6539\u6b63\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r4\/sonota\/20230131\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u958b\u793a\u5e9c\u4ee4\u300d\u3068\u3044\u3046\uff09\u306e\u6539\u6b63<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/law\/kaiji\/230131_kaiji.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u306b\u3064\u3044\u3066\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u958b\u793a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff09<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u958b\u793a\u30ac\u300d\u3068\u3044\u3046\uff09\u300d\u306e\u6539\u6b63<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r4\/sonota\/20221107\/05.pdf\" target=\"_blank\" rel=\"noopener\">\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u539f\u5247\uff08\u5225\u6dfb\uff09<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u8a18\u8ff0\u539f\u5247\u5225\u6dfb\u300d\u3068\u3044\u3046\uff09\u300d\u306e\u516c\u8868<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r4\/sonota\/20230131\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u53ca\u3073\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3059\u308b\u91d1\u878d\u5e81\u306e\u8003\u3048\u65b9<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u300d\u3068\u3044\u3046\uff09\u300d\u306e\u516c\u8868<\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u6539\u6b63\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261344 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-3-1.png\" alt=\"\" width=\"1219\" height=\"287\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-3-1.png 1219w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-3-1-300x71.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-3-1-1024x241.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-3-1-768x181.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-3-1-600x141.png 600w\" sizes=\"(max-width: 1219px) 100vw, 1219px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261345 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-4-1.png\" alt=\"\" width=\"1995\" height=\"1331\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-4-1.png 1995w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-4-1-300x200.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-4-1-1024x683.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-4-1-768x512.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-4-1-1536x1025.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-4-1-600x400.png 600w\" sizes=\"(max-width: 1995px) 100vw, 1995px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5168\u822c\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u4eba\u7684\u8cc7\u672c\u3092\u542b\u3080\uff09\u306e\u958b\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u958b\u793a\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306e\u958b\u793a\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u4e8c\u53f7\u69d8\u5f0f\u3000\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0830\uff0d\uff12\uff09\u3001\u7b2c\u4e09\u53f7\u69d8\u5f0f\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261314 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-5.png\" alt=\"\" width=\"1307\" height=\"785\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-5.png 1307w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-5-300x180.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-5-1024x615.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-5-768x461.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-5-600x360.png 600w\" sizes=\"(max-width: 1307px) 100vw, 1307px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306e\u958b\u793a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u9023\u7d50\u30d9\u30fc\u30b9\u306e\u958b\u793a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u8a18\u8f09\u3059\u308b\u5185\u5bb9\u3092\u5168\u3066\u3001\u53c2\u7167\u5148\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u53c2\u7167\u5148\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u88dc\u5b8c\u60c5\u5831\u3067\u3042\u308b\u305f\u3081\u3001\u91cd\u8981\u306a\u60c5\u5831\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u4e0b\u8a18<strong>\uff08\uff16\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u958b\u793a\u5bfe\u8c61<\/strong><\/h4>\n<p>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306e\u958b\u793a\u5bfe\u8c61\u306f\u3001\u958b\u793a\u5e9c\u4ee4\u3067\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u8a18\u8ff0\u539f\u5247\u5225\u6dfb\uff08\u6ce8\uff11\uff09\u306b\u3001\u4ee5\u4e0b\u306e\u4f8b\u793a\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff08\u8a18\u8ff0\u539f\u5247\u5225\u6dfb\uff08\u6ce8\uff11\uff09\u3001\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.109\uff09\u3002<span style=\"border-bottom: solid 1px #B22222;\">\u958b\u793a\u5e9c\u4ee4\u3067\u306f\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5404\u793e\u3067\u4ee5\u4e0b\u3084\u4ed6\u793e\u4e8b\u4f8b\u7b49\u3092\u53c2\u8003\u306b\u3001\u4f55\u3092\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u3068\u3057\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u6709\u7528\u3067\u3042\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b<\/span>\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<ul>\n<li>\u74b0\u5883\uff08\u6c17\u5019\u5909\u52d5\uff09<\/li>\n<li>\u793e\u4f1a<\/li>\n<li>\u5f93\u696d\u54e1<\/li>\n<li>\u4eba\u6a29\u306e\u5c0a\u91cd<\/li>\n<li>\u8150\u6557\u9632\u6b62<\/li>\n<li>\u8d08\u53ce\u8cc4\u9632\u6b62<\/li>\n<li>\u30ac\u30d0\u30ca\u30f3\u30b9<\/li>\n<li>\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3<\/li>\n<li>\u30c7\u30fc\u30bf\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u6e29\u5ba4\u52b9\u679c\u30ac\u30b9\uff08GHG\uff09\u6392\u51fa\u91cf\u306b\u3064\u3044\u3066\u306f\u3001\u6295\u8cc7\u5bb6\u3068\u4f01\u696d\u306e\u5efa\u8a2d\u7684\u306a\u5bfe\u8a71\u306b\u8cc7\u3059\u308b\u6709\u52b9\u306a\u6307\u6a19\u3068\u306a\u3063\u3066\u3044\u308b\u72b6\u6cc1\u3092\u9451\u307f\u3001\u5404\u4f01\u696d\u306e\u696d\u614b\u3084\u7d4c\u55b6\u74b0\u5883\u7b49\u3092\u8e0f\u307e\u3048\u305f\u91cd\u8981\u6027\u306e\u5224\u65ad\u3092\u524d\u63d0\u3068\u3057\u3064\u3064\u3001\u7279\u306b\u3001Scope\uff11\uff08\u4e8b\u696d\u8005\u81ea\u3089\u306b\u3088\u308b\u76f4\u63a5\u6392\u51fa\uff09\u30fbScope\uff12\uff08\u4ed6\u793e\u304b\u3089\u4f9b\u7d66\u3055\u308c\u305f\u96fb\u6c17\u3001\u71b1\u30fb\u84b8\u6c17\u306e\u4f7f\u7528\u306b\u4f34\u3046\u9593\u63a5\u6392\u51fa\uff09\u306eGHG\u6392\u51fa\u91cf\u306b\u3064\u3044\u3066\u3001\u7a4d\u6975\u7684\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\uff08\u8a18\u8ff0\u539f\u5247\u5225\u6dfb\uff08\u6ce8\uff12\uff09\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u958b\u793a\u306b\u5f53\u305f\u3063\u3066\u306e\u57fa\u672c\u4e8b\u9805<\/strong><\/h4>\n<p>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u3067\u306f\u3001\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u5408\u308f\u305b\u3066\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u306e\u69cb\u6210\u8981\u7d20\u306b\u57fa\u3065\u304d\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261315 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-6.png\" alt=\"\" width=\"1155\" height=\"565\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-6.png 1155w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-6-300x147.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-6-1024x501.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-6-768x376.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-6-600x294.png 600w\" sizes=\"(max-width: 1155px) 100vw, 1155px\" \/><\/a><\/p>\n<p>\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u3068\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u306e\u8a18\u8f09\u306f\u5fc5\u9808\u3067\u3001\u300c\u6226\u7565\u300d\u3068\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u91cd\u8981\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u958b\u793a\u3059\u308b\uff08\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18<strong>\uff08\uff14\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u300c\u6226\u7565\u300d\u3068\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306b\u3064\u3044\u3066\u3001\u5404\u4f01\u696d\u304c\u91cd\u8981\u6027\u3092\u5224\u65ad\u3057\u305f\u4e0a\u3067\u8a18\u8f09\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u5f53\u8a72\u5224\u65ad\u3084\u305d\u306e\u6839\u62e0\u306e\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\uff08\u8a18\u8ff0\u539f\u5247\u5225\u6dfb\uff09\u3002<\/p>\n<p>\u305f\u3060\u3001\u300c\u6226\u7565\u300d\u3068\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306b\u3064\u3044\u3066\u3001\u5404\u4f01\u696d\u304c\u91cd\u8981\u6027\u3092\u5224\u65ad\u3057\u305f\u4e0a\u3067\u8a18\u8f09\u3057\u306a\u3044\u5834\u5408\u306b\u304a\u3051\u308b\u5224\u65ad\u3084\u305d\u306e\u6839\u62e0\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5fc5\u305a\u958b\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u9805\u3067\u306f\u306a\u3044<\/span>\u3002\u305d\u306e\u4e0a\u3067\u3001\u6295\u8cc7\u5bb6\u306b\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4f8b\u3048\u3070\u3001\u5404\u4f01\u696d\u304c\u305d\u306e\u4e8b\u696d\u74b0\u5883\u3084\u4e8b\u696d\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u691c\u8a0e\u3092\u884c\u3044\u3001\u91cd\u8981\u6027\u304c\u306a\u3044\u3068\u5224\u65ad\u3059\u308b\u306b\u81f3\u3063\u305f\u306e\u304b\u3001\u305d\u306e\u691c\u8a0e\u904e\u7a0b\u3084\u7d50\u8ad6\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.99-100\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4eba\u7684\u8cc7\u672c\u306b\u3064\u3044\u3066\u306f\u3001\u4ed6\u306e\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u9805\u76ee\u3068\u306f\u7570\u306a\u308a\u3001\u300c\u6226\u7565\u300d\u4e26\u3073\u306b\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\uff08\u4ee5\u4e0b\u3001\uff08a\uff09\uff08b\uff09\uff09\u306b\u3064\u3044\u3066\u3001\u91cd\u8981\u6027\u306b\u95a2\u4fc2\u306a\u304f\u3001\u5168\u3066\u306e\u4f1a\u793e\u304c\u5fc5\u305a\u958b\u793a\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-7.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261316 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-7.png\" alt=\"\" width=\"1065\" height=\"284\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-7.png 1065w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-7-300x80.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-7-1024x273.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-7-768x205.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-7-600x160.png 600w\" sizes=\"(max-width: 1065px) 100vw, 1065px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u91cd\u8981\u6027\u306e\u5224\u65ad\u57fa\u6e96<\/strong><\/h4>\n<p>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u958b\u793a\u306b\u304a\u3044\u3066\u3001\u958b\u793a\u306b\u5f53\u305f\u3063\u3066\u306e\u91cd\u8981\u6027\u306e\u5224\u65ad\u57fa\u6e96\u306f\u3001\u958b\u793a\u5e9c\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u539f\u5247\uff08\u4ee5\u4e0b\u3001\u300c\u8a18\u8ff0\u539f\u5247\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8003\u3048\u65b9\uff08\u8a18\u8ff0\u539f\u5247\uff12\uff0d\uff12\uff09\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u91cd\u8981\u6027\u306f\u3001\u6295\u8cc7\u5bb6\u306e\u6295\u8cc7\u5224\u65ad\u306b\u3068\u3063\u3066\u91cd\u8981\u304b\u5426\u304b\u306b\u3088\u308a\u5224\u65ad\u3059\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u307e\u305f\u3001\u53d6\u7de0\u5f79\u4f1a\u3084\u7d4c\u55b6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306e\u9069\u5207\u306a\u53cd\u6620\u304c\u91cd\u8981\u3067\u3042\u308b\u8a18\u8ff0\u60c5\u5831\u306e\u5f79\u5272\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u6295\u8cc7\u5bb6\u306e\u6295\u8cc7\u5224\u65ad\u306b\u91cd\u8981\u304b\u5426\u304b\u306e\u5224\u65ad\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u7d4c\u55b6\u8005\u306e\u8996\u70b9\u306b\u3088\u308b\u7d4c\u55b6\u4e0a\u306e\u91cd\u8981\u6027\u3082\u8003\u616e\u3057\u305f\u591a\u89d2\u7684\u306a\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u8a18\u8ff0\u60c5\u5831\u306e\u91cd\u8981\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4e8b\u67c4\u304c\u4f01\u696d\u4fa1\u5024\u3084\u696d\u7e3e\u7b49\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u5ea6\u3092\u8003\u616e\u3057\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002\u307e\u305f\u3001\u4f01\u696d\u306e\u5c06\u6765\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u91cd\u8981\u6027\u306f\u3001\u767a\u751f\u306e\u84cb\u7136\u6027\u3082\u8003\u616e\u3057\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u8a18\u8ff0\u60c5\u5831\u306e\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u91cd\u8981\u6027\u306e\u9ad8\u3044\u3082\u306e\u304b\u3089\u9806\u306b\u8a18\u8f09\u3059\u308b\u306a\u3069\u3001\u8aad\u307f\u624b\u304c\u5f53\u8a72\u60c5\u5831\u306e\u91cd\u8981\u6027\u3092\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306a\u5de5\u592b\u3092\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u306f\u3001\u63d0\u51fa\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u8a18\u8ff0\u60c5\u5831\u306e\u91cd\u8981\u6027\u306e\u8a55\u4fa1\u304c\u53cd\u6620\u3055\u308c\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002\u7279\u306b\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u74b0\u5883\u7b49\u306b\u5909\u5316\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u5f93\u524d\u306e\u958b\u793a\u5185\u5bb9\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u63d0\u51fa\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u91cd\u8981\u6027\u306e\u8a55\u4fa1\u3092\u9069\u5207\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u91cd\u8981\u6027\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u3001\u8a18\u8ff0\u539f\u5247\u306e\u6539\u8a02\u3092\u884c\u3046\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u8a18\u8ff0\u539f\u5247\u5225\u6dfb\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u958b\u793a\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u958b\u793a\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u306f\u3001\u4f01\u696d\u306e\u4e2d\u9577\u671f\u7684\u306a\u6301\u7d9a\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u3068\u306e\u6574\u5408\u6027\u3092\u610f\u8b58\u3057\u3066\u8aac\u660e\u3059\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u8a18\u8ff0\u539f\u5247\u5225\u6dfb\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u4eca\u56de\u306e\u6539\u6b63\u3067\u306f\u3001\u7d30\u304b\u306a\u8a18\u8f09\u4e8b\u9805\u306f\u898f\u5b9a\u305b\u305a\u3001<span style=\"color: #b22222;\">\u5404\u4f01\u696d\u306e\u73fe\u5728\u306e\u53d6\u7d44\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u67d4\u8edf\u306b\u8a18\u8f09\u3067\u304d\u308b\u3088\u3046\u306a\u67a0\u7d44\u307f<\/span>\u3068\u3057\u3066\u3044\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.66-72\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u3001\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u3001\u300c\u6226\u7565\u300d\u3001\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306e\uff14\u3064\u306e\u69cb\u6210\u8981\u7d20\u306b\u57fa\u3065\u304f\u958b\u793a\u304c\u5fc5\u8981\u3067\u3042\u308b\u304c\u3001\u5177\u4f53\u7684\u306a\u8a18\u8f09\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u8a73\u7d30\u306b\u898f\u5b9a\u3057\u3066\u304a\u3089\u305a\u3001\u73fe\u6642\u70b9\u3067\u306f\u3001\u69cb\u6210\u8981\u7d20\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u7acb\u3066\u3092\u305b\u305a\u306b\u3001<span style=\"color: #b22222;\">\u4e00\u4f53\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b<\/span>\u3002\u305f\u3060\u3057\u3001<span style=\"color: #b22222;\">\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u6295\u8cc7\u5bb6\u304c\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u3001\uff14\u3064\u306e\u69cb\u6210\u8981\u7d20\u306e\u3069\u308c\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u306a\u306e\u304b\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3082\u6709\u7528\u3067\u3042\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.83-87\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u56fd\u5185\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u958b\u793a\u5185\u5bb9\u306e\u8a2d\u5b9a\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001<span style=\"color: #b22222;\">\u56fd\u969b\u7684\u306b\u78ba\u7acb\u3055\u308c\u305f\u958b\u793a\u306e\u67a0\u7d44\u307f\u3067\u3042\u308b\u6c17\u5019\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u958b\u793a\u30bf\u30b9\u30af\u30d5\u30a9\u30fc\u30b9\uff08TCFD\uff09\u53c8\u306f\u305d\u308c\u3068\u540c\u7b49\u306e\u67a0\u7d44\u307f\u306b\u57fa\u3065\u304f\u958b\u793a\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u3057\u305f\u958b\u793a\u306e\u67a0\u7d44\u307f\u306e\u540d\u79f0\u3092\u8a18\u8f09\u3059\u308b<\/span>\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u8a18\u8ff0\u539f\u5247\u5225\u6dfb\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306b\u304a\u3044\u3066\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3001\u4eba\u7684\u8cc7\u672c\uff08\u591a\u69d8\u6027\u3092\u542b\u3080\uff09\u306b\u4fc2\u308b\u65b9\u91dd\u306b\u95a2\u3059\u308b\u6307\u6a19\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u4f01\u696d\u305d\u308c\u305e\u308c\u306e\u65b9\u91dd\u3068\u6574\u5408\u7684\u306a\u6307\u6a19\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5fc5\u305a\u3057\u3082\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u540c\u69d8\u306e\u5f93\u696d\u54e1\u306e\u5b9a\u7fa9\u3092\u7528\u3044\u3066\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002\u3053\u306e\u969b\u3001<span style=\"color: #b22222;\">\u6307\u6a19\u3092\u3069\u306e\u3088\u3046\u306b\u7b97\u51fa\u3057\u305f\u304b\u304c\u308f\u304b\u308b\u3088\u3046\u3001\u8a08\u7b97\u65b9\u6cd5\u7b49\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u91cd\u8981<\/span>\u3067\u3042\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.40\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000<span style=\"color: #b22222;\">\u4eba\u6750\u80b2\u6210\u7b49\u306b\u3064\u3044\u3066\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u3092\u55b6\u3080\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u95a2\u9023\u3059\u308b\u6307\u6a19\u306e\u30c7\u30fc\u30bf\u7ba1\u7406\u3068\u3068\u3082\u306b\u3001\u5177\u4f53\u7684\u306a\u53d6\u7d44\u307f\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304c\u3001\u5fc5\u305a\u3057\u3082\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u5168\u3066\u306e\u4f1a\u793e\u3067\u306f\u884c\u308f\u308c\u3066\u306f\u3044\u306a\u3044\u7b49\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3051\u308b\u8a18\u8f09\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u4f8b\u3048\u3070\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u4e8b\u696d\u3092\u55b6\u3080\u4f1a\u793e\u5358\u4f53\uff08\u4e3b\u8981\u306a\u4e8b\u696d\u3092\u55b6\u3080\u4f1a\u793e\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u308c\u305e\u308c\uff09\u53c8\u306f\u3053\u308c\u3089\u3092\u542b\u3080\u4e00\u5b9a\u306e\u30b0\u30eb\u30fc\u30d7\u5358\u4f4d\u306e\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.166-167\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u5f53\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u958b\u793a\u3057\u305f\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u3001\u305d\u306e\u958b\u793a\u5185\u5bb9\u3092\u62e1\u5145\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u5f53\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u865a\u507d\u8a18\u8f09\u7b49\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3082\u306e\u3067\u306f\u306a\u3044\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.80\uff09\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u958b\u793a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4ed6\u793e\u4e8b\u4f8b\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u6709\u7528\u3067\u3042\u308b\uff08\u306a\u304a\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u53d6\u7d44\u307f\u306f\u5404\u793e\u3067\u7570\u306a\u308b\u305f\u3081\u3001\u771f\u4f3c\u308b\u3053\u3068\u306f\u9069\u5207\u3067\u306f\u306a\u3044\uff09\u3002\u305d\u3053\u3067\u3001\u91d1\u878d\u5e81\u304b\u30892023\u5e74\uff11\u670831\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r4\/singi\/20230131\/00.html\" target=\"_blank\" rel=\"noopener\">\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62022<\/a>\u300d\u304c\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u53c2\u7167\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u53c2\u7167\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u958b\u793a\u5185\u95a3\u5e9c\u4ee4\u306b\u5b9a\u3081\u308b\u5185\u5bb9\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u8a18\u8f09\u4e8b\u9805\u3092\u88dc\u5b8c\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u3001<span style=\"color: #b22222;\">\u63d0\u51fa\u4f1a\u793e\u304c\u516c\u8868\u3057\u305f\u4ed6\u306e\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u65e8\u306e\u8a18\u8f09\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u958b\u793a\u30ac\uff15\uff0d16\uff0d\uff14\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2713<\/span> \u4f8b\u3048\u3070\u3001<span style=\"color: #b22222;\">\u7ba1\u7406\u8077\u306b\u5360\u3081\u308b\u5973\u6027\u52b4\u50cd\u8005\u306e\u5272\u5408\u3001\u7537\u6027\u52b4\u50cd\u8005\u306e\u80b2\u5150\u4f11\u696d\u53d6\u5f97\u7387\u53ca\u3073\u52b4\u50cd\u8005\u306e\u7537\u5973\u306e\u8cc3\u91d1\u306e\u5dee\u7570\u3092\u300c\u6307\u6a19\u3092\u7528\u3044\u305f\u76ee\u6a19\u53ca\u3073\u5b9f\u7e3e\u300d\u3068\u3057\u3066\u8a18\u8f09\u3057\u305f\u5834\u5408\u3001\u300c\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u300d\u306b\u304a\u3051\u308b\u8a18\u8f09\u5185\u5bb9\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/span>\uff08\u958b\u793a\u30ac\uff15\uff0d16\uff0d\uff15\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2713<\/span><span style=\"color: #b22222;\"> \u53c2\u7167\u3067\u304d\u308b\u3082\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u88dc\u5b8c\uff08\u8a73\u7d30\uff09\u60c5\u5831\u3067\u3042\u308b\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u304c\u771f\u306b\u5fc5\u8981\u3068\u3059\u308b\u60c5\u5831\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.81\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u53c2\u7167\u5148\u306e\u66f8\u985e\u3068\u3057\u3066\u306f\u3001<span style=\"color: #b22222;\">\u300c\u4efb\u610f\u300d\u306b\u516c\u8868\u3057\u305f\u66f8\u985e\u306e\u307b\u304b\u3001\u4ed6\u306e\u6cd5\u4ee4\u3084\u4e0a\u5834\u898f\u5247\u7b49\u306b\u57fa\u3065\u304d\u516c\u8868\u3055\u308c\u305f\u66f8\u985e<\/span>\u3082\u542b\u307e\u308c\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.234-237\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u300c\u63d0\u51fa\u4f1a\u793e\u304c\u516c\u8868\u3057\u305f\u4ed6\u306e\u66f8\u985e\u300d\u3068\u3057\u3066\u3001<span style=\"color: #b22222;\">\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u53c2\u7167<\/span>\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u53c2\u7167\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6295\u8cc7\u8005\u306b\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u306a\u3044\u3088\u3046\u306a\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.257-261\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2713<\/span><span style=\"color: #b22222;\"> \u66f4\u65b0\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u305d\u306e\u65e8\u53ca\u3073\u4e88\u5b9a\u6642\u671f\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09<\/span>\u3057\u305f\u4e0a\u3067\u3001<span style=\"color: #b22222;\">\u66f4\u65b0\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u66f4\u65b0\u7b87\u6240\u53ca\u3073\u66f4\u65b0\u65e5\u3092\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u304a\u3044\u3066\u660e\u8a18<\/span>\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2713<\/span> \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e<span style=\"color: #b22222;\"> \u516c\u8846\u7e26\u89a7\u671f\u9593\u4e2d\u306f\u3001\u7d99\u7d9a\u3057\u3066\u95b2\u89a7\u53ef\u80fd\u3068\u3059\u308b<\/span>\u306a\u3069\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u88dc\u5b8c\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u3001<span style=\"color: #b22222;\">\u524d\u5e74\u5ea6\u306e\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e\u3084\u5c06\u6765\u516c\u8868\u4e88\u5b9a\u306e\u4efb\u610f\u958b\u793a\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.238-252\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u3067\u306f\u3001\u76f4\u8fd1\u306e\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306b\u4fc2\u308b\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u304c\u3001\u305d\u306e\u8a18\u8f09\u306b\u5f53\u305f\u3063\u3066\u3001\u60c5\u5831\u306e\u96c6\u7d04\u30fb\u958b\u793a\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u7b87\u6240\u304c\u3042\u308b\u5834\u5408\u7b49\u306b\u306f\u3001\u6982\u7b97\u5024\u3084\u524d\u5e74\u5ea6\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001<span style=\"color: #b22222;\">\u6982\u7b97\u5024\u3067\u3042\u308b\u3053\u3068\u3084\u524d\u5e74\u5ea6\u306e\u30c7\u30fc\u30bf\u3067\u3042\u308b\u3053\u3068\u3092\u8a18\u8f09\u3057\u3066\u3001\u6295\u8cc7\u8005\u306b\u8aa4\u89e3\u3092\u751f\u3058\u3055\u305b\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u6982\u7b97\u5024\u3092\u8a18\u8f09\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3001\u5f8c\u65e5\u3001\u5b9f\u969b\u306e\u96c6\u8a08\u7d50\u679c\u304c\u6982\u7b97\u5024\u304b\u3089\u5927\u304d\u304f\u7570\u306a\u308b\u7b49\u3001\u6295\u8cc7\u5bb6\u306e\u6295\u8cc7\u5224\u65ad\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u5834\u5408\u306b\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a02\u6b63\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.238-252\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000<span style=\"color: #b22222;\">\u5c06\u6765\u516c\u8868\u4e88\u5b9a\u306e\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u969b\u306f\u3001\u6295\u8cc7\u8005\u306b\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u516c\u8868\u4e88\u5b9a\u6642\u671f\u3084\u516c\u8868\u65b9\u6cd5\u3001\u8a18\u8f09\u4e88\u5b9a\u306e\u5185\u5bb9\u7b49\u3082\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.238-252\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u53c2\u7167\u5148\u306e\u66f8\u985e\u306b\u865a\u507d\u306e\u8868\u793a\u53c8\u306f\u8aa4\u89e3\u3092\u751f\u305a\u308b\u3088\u3046\u306a\u8868\u793a\u304c\u3042\u3063\u3066\u3082\u3001\u5f53\u8a72\u66f8\u985e\u306b\u660e\u3089\u304b\u306b\u91cd\u8981\u306a\u865a\u507d\u306e\u8868\u793a\u53c8\u306f\u8aa4\u89e3\u3092\u751f\u305a\u308b\u3088\u3046\u306a\u8868\u793a\u304c\u3042\u308b\u3053\u3068\u3092\u77e5\u308a\u306a\u304c\u3089\u53c2\u7167\u3057\u3066\u3044\u305f\u5834\u5408\u7b49\u5f53\u8a72\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u3053\u3068\u81ea\u4f53\u304c\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u865a\u507d\u8a18\u8f09\u7b49\u306b\u306a\u308a\u5f97\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u76f4\u3061\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u4fc2\u308b\u865a\u507d\u8a18\u8f09\u7b49\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3082\u306e\u3067\u306f\u306a\u3044\uff08\u958b\u793a\u30ac\uff15\uff0d16\uff0d\uff14\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000<span style=\"color: #b22222;\">\u53c2\u7167\u5148\u306e\u66f8\u985e\u5185\u306e\u60c5\u5831\u306f\u3001\u53c2\u7167\u65b9\u5f0f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u53c2\u7167\u66f8\u985e\u3068\u306f\u7570\u306a\u308a\u3001\u57fa\u672c\u7684\u306b\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4e00\u90e8\u3092\u69cb\u6210\u3057\u306a\u3044<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.281\uff09\u3002\u306a\u304a\u3001\u300c\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u300d\u3067\u306f\u3001\u300c\u57fa\u672c\u7684\u306b\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4f8b\u5916\u304c\u3042\u308b\u306e\u304b\u3069\u3046\u304b\u306f\u3001\u660e\u3089\u304b\u3067\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u53c2\u7167\u53ef\u80fd\u306a\u4ed6\u306e\u66f8\u985e\u7b49\uff08\u4f8b\u793a\uff09\u3009<\/strong><\/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;\">\u27a4<\/span>\u3000\u4efb\u610f\u306b\u516c\u8868\u3057\u305f\u66f8\u985e\u306e\u307b\u304b\u3001\u4ed6\u306e\u6cd5\u4ee4\u3084\u4e0a\u5834\u898f\u5247\u7b49\u306b\u57fa\u3065\u304d\u516c\u8868\u3055\u308c\u305f\u66f8\u985e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u524d\u5e74\u5ea6\u306e\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e\u3084\u5c06\u6765\u516c\u8868\u4e88\u5b9a\u306e\u4efb\u610f\u958b\u793a\u66f8\u985e<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u591a\u69d8\u6027\u306b\u95a2\u3059\u308b\u958b\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u958b\u793a\u5185\u5bb9<\/strong><\/h4>\n<p>\u591a\u69d8\u6027\u306b\u95a2\u3059\u308b\u958b\u793a\u3068\u3057\u3066\u3001\u3010\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u3011\u306b\u4ee5\u4e0b\u306e\u6307\u6a19\u3092\u958b\u793a\u3059\u308b\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u4e8c\u53f7\u69d8\u5f0f\u3000\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0829\uff09\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-8-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261346 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-8-1.png\" alt=\"\" width=\"1307\" height=\"1059\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-8-1.png 1307w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-8-1-300x243.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-8-1-1024x830.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-8-1-768x622.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-8-1-600x486.png 600w\" sizes=\"(max-width: 1307px) 100vw, 1307px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u306f\u3001\u65e2\u306b\u516c\u8868\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u4e00\u65b9\u3001\u80b2\u5150\u30fb\u4ecb\u8b77\u4f11\u696d\u6cd5\u306f\u30012023\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u6307\u6a19\u306e\u516c\u8868\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\uff08\u8a73\u7d30\u306f\u3001\u4e0b\u8a18<strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p>\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u53ca\u3073\u80b2\u5150\u30fb\u4ecb\u8b77\u4f11\u696d\u6cd5\u306b\u3088\u308a\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5404\u793e\u3054\u3068\u306b\u5224\u5b9a\u3057\u3001\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u4f1a\u793e\u306f\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8ca1\u52d9\u7684\u91cd\u8981\u6027\u306b\u9650\u3089\u305a\u958b\u793a\u304c\u5fc5\u9808\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u7b49<\/strong><\/h4>\n<p>\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u3001\u80b2\u5150\u30fb\u4ecb\u8b77\u4f11\u696d\u6cd5\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u591a\u69d8\u6027\u306e\u6307\u6a19\u306b\u3064\u3044\u3066\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u306e\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5<\/h4>\n<p>\u5973\u6027\u6d3b\u8e8d\u4fc3\u9032\u6cd5\u306f\u3001\u65e2\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u52b4\u50cd\u8005301\u4eba\u4ee5\u4e0a\u306e\u4e8b\u696d\u8005\u306f\u3001\uff08\u2170\uff09\u300c\u5973\u6027\u52b4\u50cd\u8005\u306b\u5bfe\u3059\u308b\u8077\u696d\u751f\u6d3b\u306b\u95a2\u3059\u308b\u6a5f\u4f1a\u306e\u63d0\u4f9b\u300d\uff18\u9805\u76ee\uff08\u4e0b\u8a18\uff08\u2170\uff09\u2460\u304b\u3089\u2467\uff09\u304b\u3089\uff11\u9805\u76ee\u3092\u9078\u629e\u3057\u3001\u307e\u305f\u3001\uff08\u2171\uff09\u300c\u8077\u696d\u751f\u6d3b\u3068\u5bb6\u5ead\u751f\u6d3b\u3068\u306e\u4e21\u7acb\u300d\uff17\u9805\u76ee\uff08\u4e0b\u8a18\uff08\u2171\uff09\u2460\u304b\u3089\u2466\uff09\u304b\u3089\uff11\u9805\u76ee\u3092\u9078\u629e\u3057\u3001\u9078\u629e\u3057\u305f\u305d\u308c\u305e\u308c\u3092\u516c\u8868\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u52b4\u50cd\u8005301\u4eba\u4ee5\u4e0a\u306e\u4e8b\u696d\u8005\u306f\u3001\u7537\u5973\u9593\u306e\u8cc3\u91d1\u683c\u5dee\uff08\u4e0b\u8a18\uff08\u2170\uff09\u2468\uff09\u306b\u3064\u3044\u3066\u30012022\u5e74\uff17\u6708\uff18\u65e5\u306e\u65bd\u884c\u5f8c\u306b\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5b9f\u7e3e\u3092\u516c\u8868\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-9-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261325 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-9-1.png\" alt=\"\" width=\"1309\" height=\"1141\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-9-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-9-1-300x261.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-9-1-1024x893.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-9-1-768x669.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-9-1-600x523.png 600w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p>\u52b4\u50cd\u8005101\u4eba\u4ee5\u4e0a300\u4eba\u4ee5\u4e0b\u306e\u4e8b\u696d\u4e3b\u306f\u3001\u4e0a\u8a18\uff08\u2170\uff09\u306e\uff19\u9805\u76ee\u3001\uff08\u2171\uff09\u306e\uff17\u9805\u76ee\u306e\u5408\u8a0816\u9805\u76ee\u304b\u3089\u4efb\u610f\u306e\uff11\u9805\u76ee\u4ee5\u4e0a\u306e\u516c\u8868\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u80b2\u5150\u30fb\u4ecb\u8b77\u4f11\u696d\u6cd5<\/h4>\n<p>\u80b2\u5150\u30fb\u4ecb\u8b77\u4f11\u696d\u6cd5\u3067\u306f\u30012023\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u3001\u52b4\u50cd\u80051,000\u4eba\u8d85\u306e\u4e8b\u696d\u4e3b\u306f\u516c\u8868\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76f4\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7537\u6027\u52b4\u50cd\u8005\u306e\u80b2\u5150\u4f11\u696d\u7b49\u306e\u53d6\u5f97\u72b6\u6cc1\u306e\u516c\u8868\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u958b\u793a\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u958b\u793a\u306b\u5f53\u305f\u3063\u3066\u306e\u7559\u610f\u4e8b\u9805\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u6295\u8cc7\u8005\u306e\u7406\u89e3\u304c\u5bb9\u6613\u3068\u306a\u308b\u3088\u3046\u306b\u3001<span style=\"color: #b22222;\">\u4efb\u610f\u306e\u8ffd\u52a0\u7684\u306a\u60c5\u5831\uff08\u8cc3\u91d1\u683c\u5dee\u306e\u80cc\u666f\u3001\u6307\u6a19\u306e\u7b97\u5b9a\u57fa\u6e96\u65e5\u3084\u7b97\u5b9a\u5bfe\u8c61\u671f\u9593\u7b49\uff09\u3092\u8ffd\u8a18\u3067\u304d\u308b<\/span>\uff08\u958b\u793a\u30ac\uff15\uff0d16\uff0d\uff13\u3001\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.11\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000<span style=\"color: #b22222;\">\u63d0\u51fa\u4f1a\u793e\u3084\u305d\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u3001\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u7b49\u306b\u3088\u308a\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u7b49\u306e\u516c\u8868\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u516c\u8868\u304c\u884c\u308f\u308c\u308b\u524d\u3067\u3042\u3063\u3066\u3082\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u958b\u793a\u304c\u6c42\u3081\u3089\u308c\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.\uff17-10\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u7b49\u306b\u3088\u308a\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u7b49\u306e<span style=\"color: #b22222;\">\u516c\u8868\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u9023\u7d50\u5b50\u4f1a\u793e\u306f\u3001\u91cd\u8981\u6027\u306b\u95a2\u4fc2\u306a\u304f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306b\u304a\u3044\u3066\u8a18\u8f09\u3059\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.21\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000<span style=\"color: #b22222;\">\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u3046\u3061\u4e3b\u8981\u306a\u9023\u7d50\u5b50\u4f1a\u793e\u4ee5\u5916\u306e\u3082\u306e\u306b\u4fc2\u308b\u6307\u6a19\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7b2c\u4e8c\u90e8\u3000\u4f01\u696d\u60c5\u5831\u300d\u306e\u300c\u7b2c\uff17\u3000\u63d0\u51fa\u4f1a\u793e\u306e\u53c2\u8003\u60c5\u5831\u300d\u306e\u300c\uff12\u3000\u305d\u306e\u4ed6\u306e\u53c2\u8003\u60c5\u5831\u300d\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u7b87\u6240\u3092\u53c2\u7167\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308b<\/span>\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u4e8c\u53f7\u69d8\u5f0f\u3000\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0829\uff09\uff08g\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u3001\u7537\u6027\u80b2\u5150\u4f11\u696d\u53d6\u5f97\u7387\u53ca\u3073\u7537\u5973\u8cc3\u91d1\u5dee\u7570\u3092\u8a18\u8f09\u3059\u308b\u5834\u5408\u3001<span style=\"color: #b22222;\">\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u7b49\u306b\u57fa\u3065\u304d\u516c\u8868\u6e08\u307f\u306e\u6700\u65b0\u306e\u60c5\u5831\u3092\u305d\u306e\u307e\u307e\u8a18\u8f09\u3059\u308c\u3070\u8db3\u308a\u308b<\/span>\u3002\u5f53\u8a72<span style=\"color: #b22222;\">\u60c5\u5831\u306e\u57fa\u6e96\u65e5\u306b\u95a2\u3057\u3066\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u65e5\u6642\u70b9\u306e\u6700\u8fd1\u65e5\u3084\u76f4\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u3067\u3042\u308b\u5fc5\u8981\u306f\u306a\u3044<\/span>\u3002\u305f\u3060\u3057\u3001\u6295\u8cc7\u8005\u306b\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u3001\u4f01\u696d\u306e\u5224\u65ad\u306b\u3088\u308a\u3001<span style=\"color: #b22222;\">\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u7b49\u306e\u6570\u5024\u306e\u57fa\u6e96\u65e5\u3084\u5bfe\u8c61\u671f\u9593\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.11\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u7b49\u306b\u3088\u308b\u516c\u8868\u7fa9\u52d9\u306e\u5bfe\u8c61\u3068\u306a\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u3046\u3061\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u65e5\u307e\u3067\u306b\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u7b49\u306b\u3088\u308b\u516c\u8868\u304c\u884c\u308f\u308c\u305a\u3001\u5f8c\u65e5\u516c\u8868\u4e88\u5b9a\u3067\u3042\u308b\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u3084\u3001\u63d0\u51fa\u4f1a\u793e\u306b\u304a\u3044\u3066\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u516c\u8868\u3057\u305f\u60c5\u5831\u306e\u96c6\u7d04\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3068\u63d0\u51fa\u65e5\u307e\u3067\u306b\u8a18\u8f09\u53ef\u80fd\u306a\u60c5\u5831\u3092\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u5f8c\u65e5\u3001\u672a\u8a18\u8f09\u5206\u3092\u88dc\u3046\u305f\u3081\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a02\u6b63\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u306a\u304a\u3001\u958b\u793a\u5185\u95a3\u5e9c\u4ee4\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306f\u3001\u6295\u8cc7\u5bb6\u3078\u308f\u304b\u308a\u3084\u3059\u304f\u60c5\u5831\u63d0\u4f9b\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u63d0\u51fa\u6642\u306b\u9023\u7d50\u5b50\u4f1a\u793e\u5206\u3082\u307e\u3068\u3081\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.12\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000<span style=\"color: #b22222;\">\u63d0\u51fa\u4f1a\u793e\u304c\u7d14\u7c8b\u6301\u682a\u4f1a\u793e\u7b49\u306e\u3088\u3046\u306b\u5f93\u696d\u54e1\u304c\u5c11\u306a\u3044\u305f\u3081\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u3089\u305a\u958b\u793a\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u4e00\u90e8\u304c\u958b\u793a\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u306b\u306f\u3001\u958b\u793a\u5bfe\u8c61\u3068\u306a\u3063\u305f\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u6307\u6a19\u3092\u958b\u793a\u3059\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.20\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u27a4<\/span>\u3000<span style=\"color: #b22222;\">\u6d77\u5916\u5b50\u4f1a\u793e\u306f\u3001\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u7b49\u306e\u516c\u8868\u7fa9\u52d9\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u958b\u793a\u306f\u4e0d\u8981\u3067\u3042\u308b<\/span>\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.26\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u958b\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u3000\u958b\u793a\u5185\u5bb9<\/strong><\/h4>\n<p>\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u72b6\u6cc1\u7b49\u300d\u306b\u304a\u3044\u3066\u3001\u958b\u793a\u306e\u8ffd\u52a0\u7b49\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u4e8c\u53f7\u69d8\u5f0f\u3000\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0854\uff09\uff0856\uff09\uff0858\uff09\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261319 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10.png\" alt=\"\" width=\"1341\" height=\"2393\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10.png 1341w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10-168x300.png 168w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10-574x1024.png 574w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10-768x1370.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10-861x1536.png 861w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10-1148x2048.png 1148w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5kaikei_ryui3-10-600x1071.png 600w\" sizes=\"(max-width: 1341px) 100vw, 1341px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u3068\u540c\u69d8\u306b\u3001\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6982\u8981\u300d\u306b\u304a\u3044\u3066\u3082\u3001\u958b\u793a\u5e9c\u4ee4\u306b\u5b9a\u3081\u308b\u5185\u5bb9\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u8a18\u8f09\u4e8b\u9805\u3092\u88dc\u5b8c\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u63d0\u51fa\u4f1a\u793e\u304c\u516c\u8868\u3057\u305f\u4ed6\u306e\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u65e8\u306e\u8a18\u8f09\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u958b\u793a\u30ac\uff15\uff0d16\uff0d\uff14\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 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