{"id":261827,"date":"2023-05-18T10:13:41","date_gmt":"2023-05-18T01:13:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261827"},"modified":"2023-07-10T13:24:50","modified_gmt":"2023-07-10T04:24:50","slug":"financial-statements-article-165","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-165\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c141\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff082023\u5e74\uff13\u6708\uff17\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c141\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u682a\u5f0f\u4f1a\u793e\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff082023\u5e74\uff13\u6708\uff17\u65e5\u4ed8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2022\u5e7411\u670814\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/1d902604\/ca3e\/439c\/96e2\/015c7211df41\/140120221114566167.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\uff08\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u306e\u5831\u9053\u3092\u53d7\u3051\u305f\u5f53\u793e\u5143\u5f79\u54e1\u306b\u95a2\u3059\u308b\u8ffd\u52a0\u8abf\u67fb\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff09 <\/a>\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5c71\u53e3 \u5229\u662d\uff08\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u3001\u5c71\u53e3\u5229\u662d\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u526f\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u7af9\u5185 \u6717\uff08\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u3001\u30d7\u30ed\u30a2\u30af\u30c8\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4 \u54e1\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u6e21\u8fba \u5fb9\uff08\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u3001\u5f01\u8b77\u58eb\u6cd5\u4eba\u5317\u6d5c\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u6238\u6fa4 \u6643\u5e83\uff08\u5f01\u8b77\u58eb\u3001\uff34\uff06\uff2b\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u8abf\u67fb\u88dc\u52a9\u8005\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u30d7\u30ed\u30a2\u30af\u30c8\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff1a<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 10px;\">\u6c60\u6c38\u671d\u662d\u3001\u6e21\u908a\u5b99\u5fd7\u3001\u7530\u4e2d\u4f38\u82f1\u3001\u5fb3\u5c71\u4f73\u7950\u3001\u9577\u7530\u572d\u4ecb\u3001\u795e\u7530\u8a60\u5b88<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5f01\u8b77\u58eb\u6cd5\u4eba\u5317\u6d5c\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff1a<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 10px;\">\u8c37\u53e3\u660e\u53f2\u3001\u4e2d\u5d8b\u9686\u5247\u3001\u6771\u76ee\u62d3\u4e5f\u3001\u89ba\u9053\u4f73\u512a\u3001\u5409\u8c37\u5fc3\u592a\u90ce\u3001\u8c37\u53e3\u5c1a\u6689<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\uff34\uff06\uff2b\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff1a<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 10px;\">\u702c\u5ddd\u54f2\u5f18\u3001\u5ca1\u7530\u4f91\u5b50\u3001\u6210\u7530\u51cc\u3001\u9ad9\u539f\u99ff\u4ecb\u3001\u672c\u90f7\u9054\u4e5f<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u300c\u30c7\u30b8\u30bf\u30eb\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\u8abf\u67fb\u300d\u53ca\u3073\u300c\u5f79\u8077\u54e1\u30a2\u30f3\u30b1\u30fc\u30c8\u300d\uff1a<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u682a\u5f0f\u4f1a\u793efoxcale\u306b\u6240\u5c5e\u3059\u308b\u5c02\u9580\u5bb6\uff13\u540d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">2022\u5e7412\u6708\uff18\u65e5\u304b\u30892023\u5e74\uff13\u6708\uff16\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3078\u306e\u59d4\u5631\u4e8b\u9805\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u672c\u4ef6\u8a18\u4e8b\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306e\u89e3\u660e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u6817\u5c3e\u6c0f\u53c8\u306f\u4ed6\u306e\u5f79\u8077\u54e1\u306b\u985e\u4f3c\u306e\u554f\u984c\u304c\u3042\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306e\u89e3\u660e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000<span style=\"color: #4682b4;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #4682b4;\">\u2461<\/span>\u306b\u3088\u3063\u3066\u5224\u660e\u3057\u305f\u554f\u984c\u306e\u6307\u6458\u3068\u305d\u306e\u539f\u56e0\u306e\u7a76\u660e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u7d50\u679c\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2023\u5e74\uff13\u6708\uff17\u65e5<br \/>\n\u300c<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/90159d0e\/3208\/484c\/8557\/d5c9a9ac786b\/140120230307526504.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u682a\u5f0f\u4f1a\u793e\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff08\u4ee5\u4e0b\u300c\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u3001\u65e7\u682a\u5f0f\u4f1a\u793e\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff08\u73fe\u5728\u306f\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u306e\u5b8c\u5168\u5b50\u4f1a\u793e\u3002\u4ee5\u4e0b\u300c\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306e\u5358\u72ec\u682a\u5f0f\u79fb\u8ee2\u306e\u65b9\u6cd5\u306b\u3088\u308a\u30012015\uff08\u5e73\u621027\uff09\u5e74\uff12\u6708\u8a2d\u7acb\u3002\u4e8b\u696d\u9818\u57df\u306f\u3001\u300c\uff29\uff32\u30fb\uff33\uff32\u6d3b\u52d5\u306b\u5c02\u9580\u7279\u5316\u3057\u305f\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u696d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u300d\u3067\u3042\u308b\u3002\u9023\u7d50\u5b50\u4f1a\u793e\uff12\u793e\u3092\u6709\u3057\u3066\u3044\u308b\u3002\u58f2\u4e0a8,402\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca3,477\u767e\u4e07\u5186\u3001\u8cc7\u672c\u91d1865\u767e\u4e07\u5186\u3002\u5f93\u696d\u54e1\u6570203\u540d\uff082022\u5e74\uff13\u6708\u671f\u9023\u7d50\u5b9f\u7e3e\uff09\u3002\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u30fb\uff23\uff25\uff2f\u306e\u5bfa\u4e0b\u53f2\u90ce\u6c0f\uff08\u5831\u544a\u66f8\u4e0a\u306e\u8868\u8a18\u306f\u300c\u5bfa\u4e0b\u6c0f\u300d\u3002\u4ee5\u4e0b\u3001\u5bfa\u4e0b\u793e\u9577\u3068\u7565\u79f0\u3059\u308b\uff09\u304c\u767a\u884c\u6e08\u682a\u5f0f\u306e50.97\uff05\u3092\u6240\u6709\u3059\u308b\u5927\u682a\u4e3b\u3067\u3042\u308b\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u6771\u4eac\u90fd\u5343\u4ee3\u7530\u533a\u3002\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u4e0a\u5834\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\uff30\uff57\uff23\u3042\u3089\u305f\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u6771\u4eac\u4e8b\u52d9\u6240\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\uff11\uff09<\/span>\u3000\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u300c<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/39f4e76d\/b2ce\/47a5\/8e43\/d149b0a93a83\/S100OHS5.pdf\" target=\"_blank\" rel=\"noopener\">2022\u5e74\uff13\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/a>\u300d<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/39f4e76d\/b2ce\/47a5\/8e43\/d149b0a93a83\/S100OHS5.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\uff16\u30da\u30fc\u30b8<\/a>\u3088\u308a\u3002\u300c\uff29\uff32\u300d\u3092\u3001\u300c\u4e0a\u5834\u4f01\u696d\u304c\u5e83\u304f\u6295\u8cc7\u5bb6\u5168\u822c\u3092\u5bfe\u8c61\u3068\u3057\u3066\u884c\u3046\u30ea\u30ec\u30fc\u30b7\u30e7\u30f3\u69cb\u7bc9\u4e8b\u696d\u300d\u3001\u300c\uff33\uff32\u300d\u3092\u300c\u4e0a\u5834\u4f01\u696d\u304c\u81ea\u793e\u306e\u682a\u4e3b\u3092\u5bfe\u8c61\u3068\u3057\u3066\u884c\u3046\u30ea\u30ec\u30fc\u30b7\u30e7\u30f3\u5f37\u5316\u4e8b\u696d\u300d\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u5b9a\u7fa9\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u5831\u544a\u66f8\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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2022\u5e7412\u6708\uff18\u65e5\u3001\u5f01\u8b77\u58eb\uff14\u540d\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\uff08\u5f53\u59d4\u54e1\u4f1a\uff09\u3092\u8a2d\u7f6e\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u30a2\u30b8\u30a2\u958b\u767a\u30ad\u30e3\u30d4\u30bf\u30eb\u306b\u3088\u308b\u6771\u4eac\u6a5f\u68b0\u88fd\u4f5c\u6240\u306e\u8cb7\u53ce\u6848\u4ef6<\/strong><span style=\"font-size: 15px;\">\uff08\u5831\u544a\u66f8\u4e0a\u306e\u8868\u8a18\u306f\u300c\uff34\uff2b\uff33\u6848\u4ef6\u300d\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8abf\u67fb\u306e\u691c\u8a0e\u5bfe\u8c61<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u4e0b\u8a18\u306e\uff14\u70b9\u306b\u95a2\u3059\u308b\u4e8b\u5b9f\u95a2\u4fc2\u3092\u8abf\u67fb\u53ca\u3073\u691c\u8a0e\u3057\u305f\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:#00a381;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #00a381;\">\u2460<\/span>\u3000\u6817\u5c3e\u5143\u526f\u793e\u9577\u304c\u672c\u4ef6\u63d0\u6848\u3092\u3057\u3066\u3044\u305f\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5929\u99ac\u7d4c\u55b6\u9663\u3068\u5275\u696d\u5bb6\u306e\u5bfe\u7acb\u6848\u4ef6<\/strong><span style=\"font-size: 15px;\">\uff08\u5831\u544a\u66f8\u4e0a\u306e\u8868\u8a18\u306f\u300c\uff24\u793e\u6848\u4ef6\u300d\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6848\u4ef6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5929\u99ac\u3067\u306f\u30012019\u5e7412\u6708\u306b\u767a\u899a\u3057\u305f\u30d9\u30c8\u30ca\u30e0\u73fe\u5730\u6cd5\u4eba\u306b\u304a\u3051\u308b\u5916\u56fd\u516c\u52d9\u54e1\u8d08\u8cc4\u4e8b\u4ef6<span style=\"font-size: 12px; color: 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style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4e8b\u4ef6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c102\u56de\u3011\u5929\u99ac\u682a\u5f0f\u4f1a\u793e\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff082020\u5e74\uff14\u6708\uff12\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-123\/\" target=\"_blank\" 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underline;\"><strong>\u9867\u5ba2\u306e\u5229\u76ca\u30fb\u4fe1\u983c\u3092\u4e0d\u5f53\u306b\u5bb3\u3055\u306a\u3044\u3053\u3068\u3092\u4f01\u696d\u306e\u884c\u52d5\u306e\u9069\u5207\u6027\u306e\u5224\u65ad\u57fa\u6e96<\/strong><\/span>\u3068\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u53d6\u5f15\u304c\u9055\u6cd5\u306e\u554f\u984c\u3092\u751f\u3058\u3055\u305b\u306a\u3044\u304b\u3068\u3044\u3046\u9069\u6cd5\u6027\u306e\u89b3\u70b9\u304b\u3089\u306e\u691c\u8a0e\u306e\u307f\u3067\u306f\u5341\u5206\u3068\u306f\u3044\u3048\u305a\u3001\u9867\u5ba2\u306e\u4fe1\u983c\u3092\u5bb3\u3055\u306a\u3044\u3053\u3068\u3084\u81ea\u8eab\u306e\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\u30fb\u30ea\u30b9\u30af\u3092\u8e0f\u307e\u3048\u3001\u9069\u5207\u6027\u306e\u89b3\u70b9\u304b\u3089\u53d6\u5f15\u306e\u8a31\u5bb9\u6027\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3079\u304d\u3068\u8003\u3048\u308b\u3002<\/p>\n<\/div>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u5bfa\u4e0b\u793e\u9577\u304c\u53f8\u5bb6\u5074\u3068\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u3092\u6c7a\u3081\u305f\u5f8c\u3001\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u305f\u8b70\u8ad6\u306f\u3001\u9069\u6cd5\u6027\u306e\u89b3\u70b9\u304b\u3089\u306e\u691c\u8a0e\u306b\u6b62\u307e\u308a\u3001\u9867\u5ba2\u306e\u4fe1\u983c\u3092\u4fdd\u8b77\u3059\u308b\u9069\u5207\u6027\u306e\u89b3\u70b9\u304c\u6b20\u5982\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u554f\u984c\u70b9\u3068\u3057\u3066\u6307\u6458\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u539f\u56e0\u5206\u6790<\/strong><span style=\"font-size: 15px;\">\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/90159d0e\/3208\/484c\/8557\/d5c9a9ac786b\/140120230307526504.pdf#page=89\" target=\"_blank\" rel=\"noopener\">83\u30da\u30fc\u30b8<\/a>\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u539f\u56e0\u5206\u6790\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\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:#c97586;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff11<\/span>\u3000\uff30\uff21\/\uff26\uff21\u696d\u52d9\u306b\u304a\u3051\u308b\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u4f53\u5236\u306e\u4e0d\u5099\u306e\u539f\u56e0<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff08\uff11\uff09<\/span>\u3000\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u304c\u53d7\u8a17\u3059\u308b\uff30\uff21\/\uff26\uff21\u696d\u52d9\u306e\u6025\u6210\u9577<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff08\uff12\uff09<\/span>\u3000\uff30\uff21\/\uff26\uff21\u696d\u52d9\u306b\u7279\u6709\u306e\u300c\u5229\u76ca\u76f8\u53cd\u30ea\u30b9\u30af\u300d\u3078\u306e\u5bfe\u5fdc\u306e\u9045\u308c<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff08\uff13\uff09<\/span>\u3000\u30b3\u30f3\u30c0\u30af\u30c8\u30fb\u30ea\u30b9\u30af\u306e\u8efd\u8996<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #c97586;\">\u30a2<\/span>\u3000\u5229\u7528\u8005\u8996\u70b9\u306e\u6b20\u5982\u3001\u5229\u7528\u8005\u4fdd\u8b77\u3078\u306e\u60aa\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #c97586;\">\u30a4<\/span>\u3000\u5e02\u5834\u306e\u516c\u6b63\u30fb\u900f\u660e\u3078\u306e\u60aa\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #c97586;\">\u30a6<\/span>\u3000\u30ec\u30d4\u30e5\u30c6\u30fc\u30b7\u30e7\u30f3\uff08\u98a8\u8a55\uff09\u3078\u306e\u60aa\u5f71\u97ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff12<\/span>\u3000\u6771\u4eac\u6a5f\u68b0\u88fd\u4f5c\u6240\u6848\u4ef6\u3068\u5929\u99ac\u6848\u4ef6\u306b\u8a8d\u3081\u3089\u308c\u308b\u7d44\u7e54\u4e0a\u306e\u554f\u984c\u70b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff08\uff11\uff09<\/span>\u3000\u6771\u4eac\u6a5f\u68b0\u88fd\u4f5c\u6240\u6848\u4ef6\uff0d\u60c5\u5831\u5171\u6709\u6a5f\u80fd\u306e\u4e0d\u5099<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff08\uff12\uff09<\/span>\u3000\u5929\u99ac\u6848\u4ef6\u4e00\u5185\u90e8\u727d\u5236\u6a5f\u80fd\u306e\u4e0d\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff13<\/span>\u3000\u60c5\u5831\u5171\u6709\u6a5f\u80fd\u306e\u4e0d\u5099\u306e\u539f\u56e0\uff0d\u6817\u5c3e\u5143\u526f\u793e\u9577\u3092\u60c5\u5831\u5171\u6709\u6a5f\u80fd\u306e\u67a0\u5916\u306b\u7f6e\u3044\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #c97586;\">\uff14<\/span>\u3000\u5185\u90e8\u727d\u5236\u6a5f\u80fd\u306e\u4e0d\u5099\u306e\u539f\u56e0\uff0d\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u95a2\u306b\u3088\u308b\u727d\u5236\u306e\u4e0d\u5168<\/p>\n<\/div>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u304c\u7279\u306b\u554f\u984c\u8996\u3057\u3066\u3044\u308b\u306e\u304c\u3001\u5bfa\u4e0b\u793e\u9577\u306e\u5b58\u5728\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u5929\u99ac\u6848\u4ef6\u304b\u3089\u8a8d\u3081\u3089\u308c\u308b\u7d44\u7e54\u4e0a\u306e\u554f\u984c\u70b9\u306f\u3001\u300c\u4f1a\u793e\u5074\u304c2021\u5e74\u7dcf\u4f1a\u3082\u5f15\u304d\u7d9a\u304d\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u306b\uff30\uff21\u696d\u52d9\u3092\u59d4\u8a17\u3057\u305f\u3044\u610f\u5411\u3092\u6301\u3063\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u3001\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u306b\u304a\u3044\u3066\u91cd\u5927\u306a\u610f\u5473\u3092\u6301\u3064\u60c5\u5831\u304c\u3001\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u306e\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u306b\u5171\u6709\u3055\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8ab0\u3082\u5bfa\u4e0b\u793e\u9577\u306e\u610f\u5411\u306b\u53cd\u3057\u3066\u6df1\u304f\u5b9f\u8cea\u7684\u306a\u8b70\u8ad6\u3092\u6295\u3052\u639b\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u300c\u5185\u90e8\u727d\u5236\u6a5f\u80fd\u306e\u4e0d\u5099\u300d\u3067\u3042\u308a\u3001\u3053\u306e\u4e0d\u5099\u3092\u3082\u305f\u3089\u3057\u305f\u539f\u56e0\u3068\u3057\u3066\u3001\u5bfa\u4e0b\u793e\u9577\u304c\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u306e\u682a\u5f0f\u306e\u904e\u534a\u6570\u3092\u4fdd\u6709\u3059\u308b\u652f\u914d\u682a\u4e3b\u3067\u3042\u308a\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u517c\uff23\uff25\uff2f\u3068\u3044\u3046\u300c\u7d76\u5bfe\u7684\u6a29\u529b\u8005\u300d\u3067\u3042\u3063\u3066\u3001\u5bfa\u4e0b\u793e\u9577\u306e\u90e8\u4e0b\u306b\u5f53\u305f\u308b\u696d\u52d9\u57f7\u884c\u53d6\u7de0\u5f79\u306b\u3088\u308b\u5185\u90e8\u727d\u5236\u6a5f\u80fd\u306b\u306f\u81ea\u305a\u3068\u9650\u754c\u304c\u3042\u308b\u3053\u3068\u3092\u6307\u6458\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u300c\u5185\u90e8\u727d\u5236\u6a5f\u80fd\u306e\u4e0d\u5099\u300d\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u3001\u793e\u5916\u53d6\u7de0\u5f79\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u3001\u5e38\u52e4\u76e3\u67fb\u7b49\u59d4\u54e1\u3068\u3044\u3063\u305f\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u95a2\u306b\u3088\u308b\u727d\u5236\u306e\u4e0d\u5168\u306b\u539f\u56e0\u304c\u3042\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u7d50\u8ad6\u3065\u3051\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u63d0\u8a00<\/strong><span style=\"font-size: 15px;\">\uff08\u8abf\u67fb\u5831\u544a\u66f8<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/90159d0e\/3208\/484c\/8557\/d5c9a9ac786b\/140120230307526504.pdf#page=98\" target=\"_blank\" rel=\"noopener\">92\u30da\u30fc\u30b8<\/a>\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u4e0a\u8a18\u306e\u539f\u56e0\u5206\u6790\u3092\u8e0f\u307e\u3048\u3066\u3001\u6b21\u306e\uff15\u9805\u76ee\u306b\u53ca\u3076\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u63d0\u8a00\u3092\u884c\u3063\u3066\u3044\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:#674196;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #674196;\">\uff11<\/span>\u3000\u6771\u4eac\u6a5f\u68b0\u88fd\u4f5c\u6240\u6848\u4ef6\u3068\u5929\u99ac\u6848\u4ef6\u306b\u3064\u3044\u3066\u306e\u771f\u646f\u306a\u7dcf\u62ec<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #674196;\">\uff12<\/span>\u3000\uff30\uff21\/\uff26\uff21\u696d\u52d9\u306b\u304a\u3051\u308b\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u4f53\u5236\u306e\u6574\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #674196;\">\uff13<\/span>\u3000\u7d71\u5408\u7684\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff08\uff25\uff32\uff2d\uff09\u306e\u63a8\u9032<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #674196;\">\uff14<\/span>\u3000\u5b58\u5728\u610f\u7fa9\u3078\u306e\u539f\u70b9\u56de\u5e30<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #674196;\">\uff15<\/span>\u3000\u7d76\u5bfe\u7684\u6a29\u529b\u8005\u3067\u3042\u308b\u5bfa\u4e0b\u793e\u9577\u306b\u5bfe\u3059\u308b\u727d\u5236<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u3082\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u304c\u63d0\u8a00\u3057\u305f\u300c\u5bfa\u4e0b\u793e\u9577\u306b\u5bfe\u3059\u308b\u727d\u5236\u300d\u306b\u3064\u3044\u3066\u898b\u3066\u304a\u304d\u305f\u3044\u3002\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u793e\u5916\u53d6\u7de0\u5f79\u306e\u679c\u305f\u3059\u3079\u304d\u5f79\u5272\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u3044\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:#69821b;\">\n\t\t<ul>\n<li>\u793e\u5916\u53d6\u7de0\u5f79\u306f\u3001\u4eca\u56de\u6307\u6458\u3055\u308c\u305f\u554f\u984c\u4e8b\u8c61\u3084\u5bfa\u4e0b\u793e\u9577\u306e\u884c\u52d5\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u691c\u8a3c\u3057\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u95a2\u4fc2\u8005\u306b\u5bfe\u3059\u308b\u7136\u308b\u3079\u304d\u51e6\u5206\u306e\u662f\u975e\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/li>\n<li>\u793e\u5916\u53d6\u7de0\u5f79\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u95a2\u306b\u3088\u308b\u727d\u5236\u304c\u4e0d\u5168\u3067\u3042\u3063\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u65e9\u6025\u306b\u6539\u5584\u306b\u7740\u624b\u3057\u3001\u305d\u306e\u9032\u6357\u72b6\u6cc1\u3092\u682a\u4e3b\u53ca\u3073\u6295\u8cc7\u5bb6\u306b\u3057\u3063\u304b\u308a\u3068\u8aac\u660e\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/li>\n<li>\u793e\u5185\u306b\u5e38\u52e4\u3057\u3066\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u95a2\u306e\u8981\u3068\u306a\u308a\u3001\u793e\u5916\u53d6\u7de0\u5f79\u306b\u5bfe\u3059\u308b\u9069\u6642\u9069\u5207\u306a\u60c5\u5831\u5171\u6709\u306e\u8981\u3068\u306a\u308b\u5e38\u52e4\u76e3\u67fb\u7b49\u59d4\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u76f4\u3061\u306b\u305d\u306e\u6a5f\u80fd\u5f37\u5316\u3092\u56f3\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/li>\n<li>\u793e\u5916\u53d6\u7de0\u5f79\u306b\u9069\u6642\u9069\u5207\u306b\u30ea\u30b9\u30af\u60c5\u5831\u304c\u5171\u6709\u3055\u308c\u308b\u3053\u3068\u306f\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u95a2\u306b\u3088\u308b\u727d\u5236\u306e\u751f\u547d\u7dda\u3068\u306a\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3089\u306b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306e\u6700\u5f8c\u300c\u7dcf\u62ec\u300d\u306e\u4e2d\u3067\u3082\u3001\u300c\u518d\u767a\u9632\u6b62\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306e\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u306e\u571f\u58cc\u300d\u3068\u3044\u3046\u9805\u76ee\u3092\u8a2d\u3051\u3066\u3001\u793e\u5916\u53d6\u7de0\u5f79\u306b\u306f\u3001\u5c11\u6570\u682a\u4e3b\u4fdd\u8b77\u306e\u305f\u3081\u306e\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306b\u5341\u5206\u914d\u616e\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3068\u8ff0\u3079\u305f\u3046\u3048\u3067\u3001\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u3084\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d8\u306e\u9020\u8a63\u306e\u6df1\u3044\u793e\u5916\u53d6\u7de0\u5f79\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6319\u3052\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u5831\u544a\u66f8\u306e\u7279\u5fb4\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u30c0\u30a4\u30e4\u30e2\u30f3\u30c9\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u304c\u300c\u30de\u30c3\u30c1\u30dd\u30f3\u30d7\u300d\u3068\u8a55\u3057\u305f\u8a18\u4e8b\u3092\u53d7\u3051\u3066\u8a2d\u7f6e\u3055\u308c\u305f\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306e\u5192\u982d\u3067\u3001\u300c\u30de\u30c3\u30c1\u30dd\u30f3\u30d7\u300d\u306e\u5b9a\u7fa9\u3092\u5e83\u8f9e\u82d1\u304b\u3089\u5f15\u7528\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u300c\u9867\u5ba2\u306e\u5229\u76ca\u30fb\u4fe1\u983c\u3092\u4e0d\u5f53\u306b\u5bb3\u3059\u308b\u3053\u3068\u306f\u4e0d\u9069\u5207\u306a\u884c\u70ba\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u8996\u70b9\u304b\u3089\u3001\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\u308b\u3002\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u7d50\u679c\u306f\u3001\u81ea\u3089\uff2d\uff22\uff2f\u306b\u3088\u3063\u3066\u4f1a\u793e\u306e\u30aa\u30fc\u30ca\u30fc\u3068\u306a\u308a\u3001\u6570\u3005\u306e\u6210\u529f\u4f53\u9a13\u3092\u91cd\u306d\u3066\u304d\u305f\u7d76\u5bfe\u7684\u6a29\u529b\u8005\u3067\u3042\u308b\u5bfa\u4e0b\u793e\u9577\u304c\u7387\u3044\u3066\u3001\u6575\u5bfe\u7684\u8cb7\u53ce\u884c\u70ba\u306b\u5bfe\u3059\u308b\u552f\u4e00\u7121\u4e8c\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3068\u3082\u76ee\u3055\u308c\u3066\u304d\u305f\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u30b0\u30eb\u30fc\u30d7\u306e\u4eca\u5f8c\u306e\u7d4c\u55b6\u6226\u7565\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u304b\u3082\u542b\u3081\u3066\u3001\u5927\u3044\u306b\u6ce8\u76ee\u3092\u96c6\u3081\u3066\u3044\u308b\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u53d6\u7d44\u307f<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u518d\u767a\u9632\u6b62\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e<\/strong><\/h4>\n<p>\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u306f\u3001\uff13\u670813\u65e5\u3001\u300c<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/7a0a7b86\/a46f\/4614\/a59c\/2b92c6742062\/140120230313529577.pdf\" target=\"_blank\" rel=\"noopener\">\u300e\u518d\u767a\u9632\u6b62\u59d4\u54e1\u4f1a\u300f\u306e\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u304b\u3089\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306e\u63d0\u8a00\u3092\u771f\u646f\u306b\u53d7\u3051\u6b62\u3081\u3001\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u5177\u4f53\u7684\u306a\u53d6\u7d44\u5185\u5bb9\u3092\u901f\u3084\u304b\u306b\u691c\u8a0e\u3057\u3001\u78ba\u5b9f\u306b\u5b9f\u884c\u3057\u3066\u3044\u304f\u305f\u3081\u3001\u300c\u518d\u767a\u9632\u6b62\u59d4\u54e1\u4f1a\u300d\u3092\u8a2d\u7f6e\u3057\u305f\u3053\u3068\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u518d\u767a\u9632\u6b62\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u304c\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u793e\u5916\u6709\u8b58\u8005\uff08\u5f01\u8b77\u58eb\u7b49\uff09\u306b\u30aa\u30d6\u30b6\u30fc\u30d0\u30fc\u3068\u3057\u3066\u53c2\u52a0\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u308b\u3068\u306e\u3053\u3068\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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u59d4\u54e1\u9577<\/strong>\u3011<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 3px;\">\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3 \u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u3000\u5317\u6751 \u96c4\u4e00\u90ce<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u59d4 \u54e1\u3011<\/strong><\/p>\n<ul>\n<li>\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3 \u53d6\u7de0\u5f79\u526f\u793e\u9577\u3000\u77f3\u57a3 \u662d\u4e4b\u8f14<\/li>\n<li>\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24 \u53d6\u7de0\u5f79\u3000\u85e4\u539f \u8c4a<\/li>\n<li>\u5404\u793e\u90e8\u9580\u9577\u7b49<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5f79\u54e1\u306e\u7570\u52d5\u2015\u65b0\u4efb\u793e\u5916\u53d6\u7de0\u5f79\uff08\u5e38\u52e4\u76e3\u67fb\u7b49\u59d4\u54e1\uff09\u5019\u88dc\u8005\u8ffd\u52a0\u9078\u4efb<\/strong><\/h4>\n<p>\u6b21\u3044\u3067\u3001\uff13\u670830\u65e5\u3001\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u306f\u3001\u300c<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/2ee300bd\/bdec\/48ca\/84bb\/fc38e22b9e48\/140120230330539560.pdf\" target=\"_blank\" rel=\"noopener\">\u5f79\u54e1\u306e\u7570\u52d5\uff08\u65b0\u4efb\u793e\u5916\u53d6\u7de0\u5f79\uff08\u5e38\u52e4\u76e3\u67fb\u7b49\u59d4\u54e1\uff09\u5019\u88dc\u8005\u8ffd\u52a0\u9078\u4efb\uff09\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u306e\u66f4\u306a\u308b\u5f37\u5316\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u672c\u7530\u6280\u8853\u7814\u7a76\u6240\u3067\u53d6\u7de0\u5f79\u7ba1\u7406\u62c5\u5f53\u517c\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30aa\u30d5\u30a3\u30b5\u30fc\u3092\u52d9\u3081\u305f\u7d4c\u9a13\u306e\u3042\u308b\u6728\u6751\u6643\u6c0f\u3092\u3001\u65b0\u4efb\u306e\u793e\u5916\u53d6\u7de0\u5f79\uff08\u5e38\u52e4\u76e3\u67fb\u7b49\u59d4\u54e1\uff09\u3068\u3059\u308b\u3053\u3068\u3092\u516c\u8868\u3057\u30012023\u5e74\uff16\u6708\u958b\u50ac\u4e88\u5b9a\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u306e\u627f\u8a8d\u3092\u3082\u3063\u3066\u3001\u6b63\u5f0f\u306b\u6c7a\u5b9a\u3059\u308b\u3068\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u4f53\u5236\u7b49<\/strong><\/h4>\n<p>\u3055\u3089\u306b\u3001\u540c\u65e5\u3001\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u306f\u3001\u300c<a title=\"\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\uff28\uff24\u3000\u9069\u6642\u958b\u793a\" href=\"https:\/\/contents.xj-storage.jp\/xcontents\/AS02854\/e0ae7163\/14ac\/41e8\/ad22\/de322472a088\/140120230330539391.pdf\" target=\"_blank\" rel=\"noopener\">\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306e\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u4f53\u5236\u7b49\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a0e\u904e\u7a0b\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u5185\u5bb9\u53ca\u3073\u305d\u306e\u5b9f\u65bd\u72b6\u6cc1\u3092\u516c\u8868\u3057\u305f\u3002\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a0e\u904e\u7a0b\u3068\u3057\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u518d\u767a\u9632\u6b62\u59d4\u54e1\u4f1a\u306e\u958b\u50ac\u72b6\u6cc1\u306a\u3069\u304c\u8aac\u660e\u3055\u308c\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u5185\u5bb9\u53ca\u3073\u305d\u306e\u5b9f\u65bd\u72b6\u6cc1\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\uff12\u9805\u76ee\u306b\u3064\u3044\u3066\u8a73\u7d30\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\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:#ee836f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ee836f;\">\uff08\uff11\uff09<\/span>\u3000\uff30\uff21\uff0f\uff26\uff21\u696d\u52d9\u306b\u304a\u3051\u308b\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u4f53\u5236\u306e\u6574\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2460<\/span>\u3000\u300c\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u30b0\u30eb\u30fc\u30d7\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u65b9\u91dd\u300d\u3092\u5236\u5b9a\u3057\u3001\u6982\u8981\u3092\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u516c\u8868<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2461<\/span>\u3000\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u306e\u5bfe\u8c61\u3068\u3059\u308b\u53d6\u5f15\uff08\u5bfe\u8c61\u53d6\u5f15\uff09<\/p>\n<ul>\n<li>\u9867\u5ba2\u3068\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u53c8\u306f\u4ed6\u306e\u9867\u5ba2\u3068\u5229\u5bb3\u304c\u5bfe\u7acb\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4e00\u65b9\u53c8\u306f\u53cc\u65b9\u306e\u9867\u5ba2\u306e\u5229\u76ca\u3092\u4e0d\u5f53\u306b\u5bb3\u3059\u308b\u304a\u305d\u308c\u306e\u3042\u308b\u53d6\u5f15\uff08\u5bfe\u7acb\u578b\uff09<\/li>\n<li>\u9867\u5ba2\u3068\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u53c8\u306f\u4ed6\u306e\u9867\u5ba2\u3068\u304c\u540c\u4e00\u306e\u5bfe\u8c61\u306b\u5bfe\u3057\u3066\u7af6\u5408\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9867\u5ba2\u306e\u5229\u76ca\u3092\u4e0d\u5f53\u306b\u5bb3\u3059\u308b\u304a\u305d\u308c\u306e\u3042\u308b\u53d6\u5f15\uff08\u7af6\u5408\u578b\uff09<\/li>\n<li>\u5f53\u793e\u304c\u4fdd\u6709\u3059\u308b\u672a\u516c\u8868\u306e\u60c5\u5831\u3092\u5229\u7528\u3057\u3066\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u53c8\u306f\u7279\u5b9a\u306e\u9867\u5ba2\u3092\u5229\u3059\u308b\u7d50\u679c\u3068\u3057\u3066\u3001\u9867\u5ba2\u306e\u5229\u76ca\u3092\u4e0d\u5f53\u306b\u5bb3\u3059\u308b\u304a\u305d\u308c\u306e\u3042\u308b\u53d6\u5f15\uff08\u60c5\u5831\u5229\u7528\u578b\uff09<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2462<\/span>\u3000\u300c\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u65b9\u91dd\u300d\u306b\u57fa\u3065\u304d\u3001\u5229\u76ca\u76f8\u53cd\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u5224\u65ad\u8ef8\u3068\u5224\u65ad\u30d7\u30ed\u30bb\u30b9\u3092\u660e\u6587\u5316\u3057\u305f\u300c\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u898f\u7a0b\u300d\u3092\u5236\u5b9a\u3057\u3001\u904b\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2463<\/span>\u3000\u5229\u76ca\u76f8\u53cd\u306e\u61f8\u5ff5\u304c\u751f\u3058\u308b\u6848\u4ef6\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7ba1\u7406\u672c\u90e8\u7ba1\u638c\u53d6\u7de0\u5f79\u306f\u901f\u3084\u304b\u306b\u7ba1\u7406\u672c\u90e8\u7ba1\u638c\u53d6\u7de0\u5f79\u3092\u59d4\u54e1\u9577\u3068\u3057\u305f\u30b3\u30f3\u30d5\u30ea\u30af\u30c8\u59d4\u54e1\u4f1a\u3092\u62db\u96c6\u3057\u3001\u6848\u4ef6\u306e\u53d7\u8a17\u53ef\u5426\u53c8\u306f\u5229\u76ca\u76f8\u53cd\u56de\u907f\u63aa\u7f6e\u3092\u691c\u8a0e\u30fb\u5224\u65ad\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2464<\/span>\u3000\u300c\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u65b9\u91dd\u300d\u53ca\u3073\u300c\u5229\u76ca\u76f8\u53cd\u7ba1\u7406\u898f\u7a0b\u300d\u306e\u904b\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u53ca\u3073\u5e38\u52e4\u76e3\u67fb\u7b49\u59d4\u54e1\u304c\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u5229\u76ca\u76f8\u53cd\u306e\u7ba1\u7406\u306e\u305f\u3081\u793e\u5185\u7814\u4fee\u7b49\u3001\u5f79\u8077\u54e1\u3078\u306e\u6559\u80b2\u3092\u6bce\u5e74\u5b9f\u65bd\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ee836f;\">\uff08\uff12\uff09<\/span>\u3000\u30ac\u30d0\u30ca\u30f3\u30b9\u4f53\u5236\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u4f53\u5236\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2460<\/span>\u3000\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u53ca\u3073\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u8c4a\u5bcc\u306a\u77e5\u898b\u306e\u3042\u308b\u5e38\u52e4\u306e\u793e\u5916\u53d6\u7de0\u5f79\uff08\u76e3\u67fb\u7b49\u59d4\u54e1\uff09\u3092\u8ffd\u52a0\u9078\u4efb\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2461<\/span>\u30002023\u5e74\uff16\u6708\u306e\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u5f8c\u306e\u53d6\u7de0\u5f79\u4f1a\u306f\u3001\u53d6\u7de0\u5f79\uff16\u540d\u4e2d\uff14\u540d\u304c\u72ec\u7acb\u6027\u306e\u9ad8\u3044\u793e\u5916\u53d6\u7de0\u5f79\uff08\u3046\u3061\uff12\u540d\u306f\u5e38\u52e4\u76e3\u67fb\u7b49\u59d4\u54e1\uff09\u3067\u69cb\u6210\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76e3\u7763\u30fb\u727d\u5236\u6a5f\u80fd\u306e\u5f37\u5316\u3092\u56f3\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2462<\/span>\u3000\u30a2\u30a4\u30fb\u30a2\u30fc\u30eb\u30b8\u30e3\u30d1\u30f3\u5f79\u8077\u54e1\u306e\u3046\u3061\u3001JOIB \u3068\u517c\u4efb\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7ba1\u7406\u90e8\u9580\u4ee5\u5916\u306f\u517c\u4efb\u3092\u89e3\u6d88\u3057\u3001\u60c5\u5831\u7ba1\u7406\u306e\u5f37\u5316\u3092\u9032\u3081\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #ee836f;\">\u2463<\/span>\u3000\u7d71\u5408\u7684\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff08\uff25\uff32\uff2d\uff09\u4f53\u5236\u306e\u63a8\u9032\u306e\u305f\u3081\u3001\u7ba1\u7406\u90e8\u9580\u53ca\u3073\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306e\u793e\u54e1\u306e\u63a1\u7528\u3092\u65e9\u6025\u306b\u9032\u3081\u3001\u9069\u5207\u306a\u4eba\u6750\u306e\u767b\u7528\u3001\u4eba\u54e1\u914d\u7f6e\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u3001\u7d71\u5408\u7684\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff08\uff25\uff32\uff2d\uff09\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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rel=\"noopener\">\u5f79\u54e1\u5831\u916c\u306e\u6e1b\u984d\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7d50\u679c\u53ca\u3073\u5f53\u671f\u306e\u4e00\u9023\u306e\u8abf\u67fb\u306b\u3064\u3044\u3066\u771f\u646f\u306b\u53d7\u3051\u6b62\u3081\u3001\u305d\u306e\u7d4c\u55b6\u8cac\u4efb\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u3068\u3057\u3066\u30012023\u5e74\uff14\u6708\u304b\u3089\uff19\u6708\u307e\u3067\u306e\uff16\u30f6\u6708\u9593\u3001\u5bfa\u4e0b\u793e\u9577\u306e\u6708\u984d\u5831\u916c\u309250\uff05\u6e1b\u3068\u3059\u308b\u3053\u3068\u3092\u306f\u3058\u3081\u3001\u30b0\u30eb\u30fc\u30d7\u5404\u793e\u3092\u542b\u3081\u305f\u5f79\u54e1\u5831\u916c\u306e\u6e1b\u984d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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