{"id":263171,"date":"2023-10-10T13:50:12","date_gmt":"2023-10-10T04:50:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263171"},"modified":"2023-10-10T13:50:12","modified_gmt":"2023-10-10T04:50:12","slug":"reorganization-report-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reorganization-report-11\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u53ca\u3073JICPA\u3001\u30d1\u30fc\u30b7\u30e3\u30eb\u30b9\u30d4\u30f3\u30aa\u30d5\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u9069\u7528\u6307\u91dd\u6848\u7b49\u3084\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u6848\u3092\u516c\u8868\u3057\u3066\u610f\u898b\u52df\u96c6"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>ASBJ\u53ca\u3073JICPA\u3001\u30d1\u30fc\u30b7\u30e3\u30eb\u30b9\u30d4\u30f3\u30aa\u30d5\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u4fc2\u308b<br \/>\n\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u9069\u7528\u6307\u91dd\u6848\u7b49\u3084\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u6848\u3092\u516c\u8868\u3057\u3066\u610f\u898b\u52df\u96c6<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2023\u5e7410\u6708\uff16\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c80\u53f7\u3002\u4ee5\u4e0b\u300c\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c81\u53f7\u3002\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<\/p>\n<\/div>\n\u3053\u308c\u306f\u3001\u3044\u308f\u3086\u308b\u30d1\u30fc\u30b7\u30e3\u30eb\u30b9\u30d4\u30f3\u30aa\u30d5\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u53d6\u308a\u6271\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\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:#b22222;\">\n\t\t<ul>\n<li>\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff17\u53f7\uff09\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09\uff08\u4ee5\u4e0b\u300c\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u3001\u3044\u305a\u308c\u30822023\u5e7412\u6708\uff16\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<ul>\n<li>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/exposure_draft\/y2023\/2023-1006.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c80\u53f7\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff12\u53f7\u306e\u6539\u6b63\u6848\uff09\u300c\u81ea\u5df1\u682a\u5f0f\u53ca\u3073\u6e96\u5099\u91d1\u306e\u984d\u306e\u6e1b\u5c11\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d\uff08ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/li>\n<li>\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20231006ruy.html\" target=\"_blank\" rel=\"noopener\">\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff17\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u516c\u958b\u8349\u6848\uff09<\/a>\u300d\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u57fa\u6e96\u958b\u767a\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u682a\u5f0f\u306b\u3064\u3044\u3066\u4e00\u90e8\u306e\u6301\u5206\u3092\u6b8b\u3059\u682a\u5f0f\u5206\u914d\u306e\u3046\u3061\u3001\u5f53\u8a72\u4e00\u90e8\u306e\u6301\u5206\u304c\u5f53\u8a72\u5b8c\u5168\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e20\uff05\u672a\u6e80\u3068\u306a\u308b\u682a\u5f0f\u5206\u914d\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u3059\u3079\u3066\u3092\u5206\u914d\u3059\u308b\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u308b\u7279\u4f8b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u3044\u308f\u3086\u308b\u30d1\u30fc\u30b7\u30e3\u30eb\u30b9\u30d4\u30f3\u30aa\u30d5\u7a0e\u5236\uff09\u3002<\/p>\n<p>\u57fa\u6e96\u958b\u767a\u306e\u7bc4\u56f2\u306f\u3001\u4fdd\u6709\u3059\u308b\u5b8c\u5168\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u682a\u5f0f\u6570\u306b\u5fdc\u3058\u3066\u6bd4\u4f8b\u7684\u306b\u914d\u5f53\uff08\u6309\u5206\u578b\u306e\u914d\u5f53\uff09\u3057\u5b50\u4f1a\u793e\u682a\u5f0f\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u9650\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u3044\u308f\u3086\u308b\u30d1\u30fc\u30b7\u30e3\u30eb\u30b9\u30d4\u30f3\u30aa\u30d5\u7a0e\u5236\u304c\u6642\u9650\u7684\u306a\u3082\u306e\u3067\u3042\u308a\u65e9\u671f\u306b\u57fa\u6e96\u958b\u767a\u3092\u5b8c\u4e86\u3059\u3079\u304d\u3053\u3068\u304b\u3089\u3001\u307e\u305a\u306f\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3068\u3057\u305f\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<p>\u5b8c\u5168\u5b50\u4f1a\u793e\u4ee5\u5916\u306e\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u306e\u914d\u5f53\u3001\u73fe\u7269\u914d\u5f53\u5b9f\u65bd\u4f1a\u793e\u306e\u682a\u4e3b\u306e\u4f1a\u8a08\u51e6\u7406\u306a\u3069\u306f\u3001\u4eca\u56de\u306e\u516c\u958b\u8349\u6848\u306e\u7bc4\u56f2\u5916\u3068\u3057\u3001\u305d\u306e\u53d6\u6271\u3044\u306f\u793a\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u73fe\u7269\u914d\u5f53\u5b9f\u65bd\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u4fdd\u6709\u3059\u308b\u5b8c\u5168\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u682a\u5f0f\u6570\u306b\u5fdc\u3058\u3066\u6bd4\u4f8b\u7684\u306b\u914d\u5f53\uff08\u6309\u5206\u578b\u306e\u914d\u5f53\uff09\u3057\u5b50\u4f1a\u793e\u682a\u5f0f\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u306b\u304a\u3051\u308b\u914d\u5f53\u8ca1\u7523\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3092\u3082\u3063\u3066\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u53c8\u306f\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\uff08\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\uff09\u3092\u6e1b\u984d\u3059\u308b\uff08\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u9069\u7528\u6307\u91dd\u684810\u9805\uff08\uff12\uff0d\uff12\uff09\u300138\uff0d\uff12\u9805\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u57fa\u6e96\u958b\u767a\u306e\u7bc4\u56f2\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5f53\u8ca1\u7523\u306e\u6642\u4fa1\u3067\u306f\u306a\u304f\u3001\u914d\u5f53\u8ca1\u7523\u306e\u9069\u6b63\u306a\u5e33\u7c3f\u4fa1\u984d\u3092\u3082\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u73fe\u7269\u914d\u5f53\u5b9f\u65bd\u4f1a\u793e\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08<\/strong><\/h4>\n<p>\u73fe\u7269\u914d\u5f53\u5b9f\u65bd\u4f1a\u793e\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c28\u53f7\uff09\u306e\u5b9a\u3081\u3092\u5909\u66f4\u3057\u306a\u3044\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4fdd\u6709\u3059\u308b\u5b8c\u5168\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u682a\u5f0f\u6570\u306b\u5fdc\u3058\u3066\u6bd4\u4f8b\u7684\u306b\u914d\u5f53\uff08\u6309\u5206\u578b\u306e\u914d\u5f53\uff09\u3057\u5b50\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u6c7a\u7b97\u624b\u7d9a\u306e\u7d50\u679c\u3068\u3057\u3066\u751f\u3058\u308b\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u53c8\u306f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u56fa\u6709\u306e\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u5b9a\u7fa9\u306b\u8ffd\u52a0\u3059\u308b\uff08\u7a0e\u52b9\u679c\u9069\u7528\u6307\u91dd\u6848\uff14\u9805\u3001124\uff0d\uff12\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u516c\u8868\u65e5\u4ee5\u5f8c\u305f\u3060\u3061\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u9069\u7528\u65e5\u306e\u524d\u306b\u884c\u308f\u308c\u305f\u81ea\u5df1\u682a\u5f0f\u7b49\u4f1a\u8a08\u9069\u7528\u6307\u91dd\u684810\u9805\uff08\uff12\uff0d\uff12\uff09\u3067\u5b9a\u3081\u3089\u308c\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u65e5\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u898b\u76f4\u3057\u53ca\u3073\u9061\u53ca\u7684\u306a\u51e6\u7406\u306f\u884c\u308f\u306a\u3044\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\u6848\uff09\u300d<\/strong><\/h4>\n<p>\u4fdd\u6709\u3059\u308b\u5b8c\u5168\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u3059\u3079\u3066\u53c8\u306f\u4e00\u90e8\u3092\u682a\u5f0f\u6570\u306b\u5fdc\u3058\u3066\u6bd4\u4f8b\u7684\u306b\u914d\u5f53\uff08\u6309\u5206\u578b\u306e\u914d\u5f53\uff09\u3057\u5b50\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u684846\uff0d\uff13\u9805\u300146\uff0d\uff14\u9805\u300166\uff0d\uff18\u9805\u300166\uff0d\uff19\u9805\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span>\u3000\u914d\u5f53\u524d\u306e\u6295\u8cc7\u306e\u4fee\u6b63\u984d\uff08\u4ed8\u968f\u8cbb\u7528\u53ca\u3073\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u7b49\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u9664\u304f\uff09\u3068\u3053\u306e\u3046\u3061\u914d\u5f53\u5f8c\u306e\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3068\u306e\u5dee\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff3b\u4f1a\u8a08\u51e6\u7406\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u4e0a\u306e\u5229\u76ca\u5270\u4f59\u91d1\u3068\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\u306e\u533a\u5206\u306b\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u914d\u5f53\u306b\u4f34\u3046\u5897\u6e1b\u7b49\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u9069\u5f53\u306a\u540d\u79f0\u3092\u3082\u3063\u3066\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span>\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u4ed8\u968f\u8cbb\u7528\u53ca\u3073\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u7b49\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u3046\u3061\u914d\u5f53\u3057\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff3b\u4f1a\u8a08\u51e6\u7406\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u914d\u5f53\u306b\u3088\u308a\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u8a08\u4e0a\u3057\u305f\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u53c8\u306f\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\uff08\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\uff09\u306e\u6e1b\u984d\u3092\u4fee\u6b63\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u3067\u8a08\u4e0a\u3057\u305f\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u53c8\u306f\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\uff08\u7e70\u8d8a\u5229\u76ca\u5270\u4f59\u91d1\uff09\u306e\u6e1b\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4ed8\u968f\u8cbb\u7528\u306e\u3046\u3061\u914d\u5f53\u3057\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u984d\u3092\u4fee\u6b63\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8ffd\u52a0\u53d6\u5f97\u7b49\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u3046\u3061\u914d\u5f53\u3057\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u984d\u3092\u4fee\u6b63\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span>\u3000\u6b8b\u5b58\u3059\u308b\u5f53\u8a72\u88ab\u6295\u8cc7\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\uff08\u652f\u914d\u3092\u55aa\u5931\u3057\u3066\u95a2\u9023\u4f1a\u793e\u306b\u306a\u3063\u305f\u5834\u5408\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff3b\u4f1a\u8a08\u51e6\u7406\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u5f53\u8a72\u4f1a\u793e\u306e\u500b\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u3082\u306f\u3084\u9023\u7d50\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u9023\u7d50\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u3001\u89aa\u4f1a\u793e\u306e\u500b\u5225\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5f53\u8a72\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u3001\u6295\u8cc7\u306e\u4fee\u6b63\u984d\u306e\u3046\u3061\u914d\u5f53\u5f8c\u6301\u5206\u984d\u304c\u52a0\u6e1b\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u6301\u5206\u6cd5\u306b\u3088\u308b\u6295\u8cc7\u8a55\u4fa1\u984d\u306b\u4fee\u6b63\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; 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