{"id":264772,"date":"2024-03-21T10:13:57","date_gmt":"2024-03-21T01:13:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264772"},"modified":"2025-03-05T16:29:59","modified_gmt":"2025-03-05T07:29:59","slug":"financial-accounting-article-90","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-90\/","title":{"rendered":"2024\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>2024\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>\u2166\u3000\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u6539\u6b63<\/strong><\/h4>\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: 15px;\">2023\u5e7412\u670822\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u4ee5\u4e0b\u3001\u300c\u5185\u95a3\u5e9c\u4ee4\u300d\u3068\u3044\u3046\uff09\u300d\u7b49\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u3001\u8af8\u5916\u56fd\u306b\u6bd4\u3079\u3066\u300c\u91cd\u8981\u306a\u5951\u7d04\u300d\u306b\u95a2\u3059\u308b\u958b\u793a\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3078\u306e\u300c\u91cd\u8981\u306a\u5951\u7d04\u300d\u7b49\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20231222-4\/20231222.html\" target=\"_blank\" rel=\"noopener\">\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u306e\u6539\u6b63\u6848\u306b\u5bfe\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u7d50\u679c\u7b49\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30bf\u30a4\u30c8\u30eb\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5c4a\u51fa\u66f8\uff08\u4ee5\u4e0b\u3001\u300c\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u306f\u3001\u300c\u7d4c\u55b6\u4e0a\u306e\u91cd\u8981\u306a\u5951\u7d04\u7b49\u300d\u3068\u3044\u3046\u30bf\u30a4\u30c8\u30eb\u3067\u91cd\u8981\u306a\u5951\u7d04\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u300c\u91cd\u8981\u306a\u5951\u7d04\u7b49\u300d\u306b\u30bf\u30a4\u30c8\u30eb\u304c\u5909\u308f\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 10px;\"><strong>\u3014\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u30bf\u30a4\u30c8\u30eb\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u73fe\u884c<\/span>\uff1a\u7d4c\u55b6\u4e0a\u306e\u91cd\u8981\u306a\u5951\u7d04\u7b49 <span style=\"color: #b22222;\">\u21d2 <\/span>\u00a0<span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #cd5c5c;\">\u6539\u6b63\u5f8c<\/span>\uff1a\u91cd\u8981\u306a\u5951\u7d04\u7b49<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u958b\u793a\u5185\u5bb9\u306e\u8ffd\u52a0<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u300c\u91cd\u8981\u306a\u5951\u7d04\u7b49\u300d\u306b\u3001\u4ee5\u4e0b<span style=\"color: #4682b4;\"><strong>\u2460<\/strong><\/span>\u304b\u3089<span style=\"color: #4682b4;\"><strong>\u2462<\/strong><\/span>\u306e\u958b\u793a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4f01\u696d\u30fb\u682a\u4e3b\u9593\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u5408\u610f<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u958b\u793a\u3059\u308b\u5834\u5408<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u4f1a\u793e\uff08\u63d0\u51fa\u4f1a\u793e\u304c\u6301\u682a\u4f1a\u793e\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u3082\u542b\u3080\uff09\u304c\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u682a\u4e3b\uff08\u5b8c\u5168\u89aa\u4f1a\u793e\u3092\u9664\u304f\uff09\u3068\u306e\u9593\u3067\u3001\u4ee5\u4e0b\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u5f97\u308b\u5408\u610f\u3092\u542b\u3080\u5951\u7d04\uff08\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3092\u9664\u304f\uff09\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306e\u6982\u8981\u3084\u5408\u610f\u306e\u76ee\u7684\u53ca\u3073\u30ac\u30d0\u30ca\u30f3\u30b9\u3078\u306e\u5f71\u97ff\u7b49\u3092\u958b\u793a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff41\uff09<\/span>\u3000\u63d0\u51fa\u4f1a\u793e\u306e\u5f79\u54e1\u306b\u3064\u3044\u3066\u5019\u88dc\u8005\u3092\u6307\u540d\u3059\u308b\u6a29\u5229\u3092\u682a\u4e3b\u304c\u6709\u3059\u308b\u65e8\u306e\u5408\u610f<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff42\uff09<\/span>\u3000\u682a\u4e3b\u306b\u3088\u308b\u8b70\u6c7a\u6a29\u306e\u884c\u4f7f\u306b\u5236\u9650\u3092\u5b9a\u3081\u308b\u65e8\u306e\u5408\u610f<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff43\uff09<\/span>\u3000\u63d0\u51fa\u4f1a\u793e\u306e\u682a\u4e3b\u7dcf\u4f1a\u53c8\u306f\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u6c7a\u8b70\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u682a\u4e3b\u306e\u4e8b\u524d\u306e\u627f\u8afe\u3092\u8981\u3059\u308b\u65e8\u306e\u5408\u610f<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u958b\u793a\u5185\u5bb9<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\u3001\uff13\uff09<\/span><\/h4>\n<ul>\n<li>\u5951\u7d04\u306e\u6982\u8981\uff08\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5e74\u6708\u65e5\u3001\u5951\u7d04\u306e\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u3001\u4f4f\u6240\u3001\u5408\u610f\u306e\u5185\u5bb9\uff09<\/li>\n<li>\u5408\u610f\u306e\u76ee\u7684<\/li>\n<li>\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3051\u308b\u691c\u8a0e\u72b6\u6cc1\u305d\u306e\u4ed6\u306e\u63d0\u51fa\u4f1a\u793e\u306b\u304a\u3051\u308b\u5408\u610f\u306b\u4fc2\u308b\u610f\u601d\u6c7a\u5b9a\u306b\u81f3\u308b\u904e\u7a0b\u53ca\u3073\u5408\u610f\u304c\u63d0\u51fa\u4f1a\u793e\u306e\u4f01\u696d\u7d71\u6cbb\u306b\u53ca\u307c\u3059\u5f71\u97ff\uff08\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u3068\u8003\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7406\u7531\uff09\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px; margin-top: -5px;\">\u306a\u304a\u3001\u5951\u7d04\u306e\u76f8\u624b\u65b9\u304c\u500b\u4eba\u3067\u3042\u308b\u5834\u5408\u306e\u4f4f\u6240\u306e\u8a18\u8f09\u306f\u3001\u5e02\u753a\u6751\u307e\u3067\u3067\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u4f01\u696d\u30fb\u682a\u4e3b\u9593\u306e\u682a\u4e3b\u4fdd\u6709\u682a\u5f0f\u306e\u51e6\u5206\u30fb\u8cb7\u5897\u3057\u7b49\u306b\u95a2\u3059\u308b\u5408\u610f<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u958b\u793a\u3059\u308b\u5834\u5408<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\u3001\uff15\uff09<\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u4f1a\u793e\u304c\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u682a\u4e3b\uff08\u5927\u91cf\u4fdd\u6709\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u682a\u4e3b\uff09\u3068\u306e\u9593\u3067\u3001\u4ee5\u4e0b\u306e\u682a\u4e3b\u4fdd\u6709\u682a\u5f0f\u306e\u51e6\u5206\u7b49\u306b\u95a2\u3059\u308b\u5408\u610f\u3092\u542b\u3080\u5951\u7d04\uff08\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3092\u9664\u304f\uff09\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306e\u6982\u8981\u3084\u5408\u610f\u306e\u76ee\u7684\u7b49\u3092\u958b\u793a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff41\uff09\u3000<\/span>\u682a\u4e3b\u306b\u3088\u308b\u63d0\u51fa\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u305d\u306e\u4ed6\u306e\u51e6\u5206\u306b\u3064\u3044\u3066\u63d0\u51fa\u4f1a\u793e\u306e\u4e8b\u524d\u627f\u8afe\u304c\u5fc5\u8981\u3067\u3042\u308b\u65e8\u306e\u5408\u610f<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff42\uff09<\/span>\u3000\u682a\u4e3b\u304c\u63d0\u51fa\u4f1a\u793e\u3068\u306e\u9593\u3067\u5b9a\u3081\u305f\u682a\u5f0f\u4fdd\u6709\u5272\u5408\uff08\u682a\u4e3b\u304c\u6709\u3059\u308b\u63d0\u51fa\u4f1a\u793e\u306e\u682a\u5f0f\u6570\u304c\u305d\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\u3046\u3061\u306b\u5360\u3081\u308b\u5272\u5408\u3002<span style=\"color: #666699;\">\uff08\uff43\uff09<\/span>\u306b\u304a\u3044\u3066\u540c\u3058\uff09\u3092\u8d85\u3048\u3066\u63d0\u51fa\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u3092\u5236\u9650\u3059\u308b\u65e8\u306e\u5408\u610f<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff43\uff09<\/span>\u3000\u63d0\u51fa\u4f1a\u793e\u306b\u3088\u308b\u682a\u5f0f\u306e\u767a\u884c\u305d\u306e\u4ed6\u306e\u884c\u70ba\u304c\u682a\u4e3b\u306e\u682a\u5f0f\u4fdd\u6709\u5272\u5408\u306e\u6e1b\u5c11\u3092\u4f34\u3046\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u682a\u4e3b\u304c\u305d\u306e\u682a\u5f0f\u4fdd\u6709\u5272\u5408\u306b\u5fdc\u3058\u3066\u682a\u5f0f\u3092\u5f15\u304d\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65e8\u306e\u5408\u610f<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff44\uff09<\/span>\u3000\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306b\u3001\u63d0\u51fa\u4f1a\u793e\u304c\u682a\u4e3b\u306b\u5bfe\u3057\u305d\u306e\u4fdd\u6709\u3059\u308b\u63d0\u51fa\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u63d0\u51fa\u4f1a\u793e\uff08\u63d0\u51fa\u4f1a\u793e\u304c\u6307\u5b9a\u3059\u308b\u8005\u3092\u542b\u3080\uff09\u306b\u58f2\u308a\u6e21\u3059\u3053\u3068\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u65e8\u306e\u5408\u610f<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u958b\u793a\u5185\u5bb9<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\u3001\uff13\uff09<\/span><\/h4>\n<ul>\n<li>\u5951\u7d04\u306e\u6982\u8981\uff08\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5e74\u6708\u65e5\u3001\u5951\u7d04\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u30fb\u4f4f\u6240\u30fb\u5408\u610f\u306e\u5185\u5bb9\u3092\u542b\u3080\uff09<\/li>\n<li>\u5408\u610f\u306e\u76ee\u7684\u53ca\u3073\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3051\u308b\u691c\u8a0e\u72b6\u6cc1\u305d\u306e\u4ed6\u306e\u63d0\u51fa\u4f1a\u793e\u306b\u304a\u3051\u308b\u5408\u610f\u306b\u4fc2\u308b\u610f\u601d\u6c7a\u5b9a\u306b\u81f3\u308b\u904e\u7a0b\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u30ed\u30fc\u30f3\u5951\u7d04\u3068\u793e\u50b5\u306b\u4ed8\u3055\u308c\u308b\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u958b\u793a\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u63d0\u51fa\u4f1a\u793e\u53c8\u306f\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u300c\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff5e\uff19\uff09<\/span>\u300d\u3084\u300c\u305d\u306e\u4ed6\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u306e\u3042\u308b\u7279\u7d04\u300d\u304c\u4ed8\u3055\u308c\u305f\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b13\uff09<\/span>\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\u53c8\u306f\u3053\u308c\u3089\u306e\u7279\u7d04\u304c\u4ed8\u3055\u308c\u305f\u793e\u50b5\u306e\u767a\u884c\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306b\u4fc2\u308b\u50b5\u52d9\u306e\u671f\u672b\u6b8b\u9ad8\uff08\u8907\u6570\u306e\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306b<span style=\"text-decoration: underline;\">\u540c\u7a2e\u306e\u7279\u7d04\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5404\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306b\u4fc2\u308b\u50b5\u52d9\u306e\u671f\u672b\u6b8b\u9ad8\u5408\u8a08\u984d<\/span>\uff09\u53c8\u306f\u305d\u306e\u793e\u50b5\u306e\u671f\u672b\u6b8b\u9ad8\uff08\u8907\u6570\u306e\u793e\u50b5\u306b<span style=\"text-decoration: underline;\">\u540c\u7a2e\u306e\u7279\u7d04\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3042\u3063\u3066\u306f\u3001\u5404\u793e\u50b5\u306e\u671f\u672b\u6b8b\u9ad8\u5408\u8a08\u984d<\/span>\uff09\u304c<span style=\"color: #b22222;\">\u9023\u7d50\u7d14\u8cc7\u7523\u984d\uff08\u500b\u5225\u306e\u307f\u958b\u793a\u306e\u5834\u5408\u306f\u7d14\u8cc7\u7523\u984d\uff09\u306e10\uff05\u4ee5\u4e0a<\/span>\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u671f\u672b\u6b8b\u9ad8\u306b\u4fc2\u308b\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u53c8\u306f\u793e\u50b5\u306e\u6982\u8981\u53ca\u3073\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306e\u5185\u5bb9\u3092\u958b\u793a\u3059\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u958b\u793a\u5185\u5bb9<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/h4>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff41\uff09\u3000<\/span>\u7279\u7d04\u304c\u4ed8\u3055\u308c\u305f\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306e\u7de0\u7d50\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u540d\u79f0\u3001\u4f4f\u6240\u53ca\u3073\u4ee3\u8868\u8005\u306e\u6c0f\u540d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306e\u7de0\u7d50\u3092\u3057\u3001\u53c8\u306f\u7279\u7d04\u304c\u4ed8\u3055\u308c\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306e\u76f8\u624b\u65b9\u306e\u5c5e\u6027<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b10\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306b\u4fc2\u308b\u50b5\u52d9\u306e\u671f\u672b\u6b8b\u9ad8\u3001\u5f01\u6e08\u671f\u9650\u3001\u62c5\u4fdd\u306e\u5185\u5bb9<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u3053\u308c\u3089\u306e\u7279\u7d04\u306e\u5185\u5bb9<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b12\uff09<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff42\uff09<\/span>\u3000\u7279\u7d04\u304c\u4ed8\u3055\u308c\u305f\u793e\u50b5\u306e\u767a\u884c\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u793e\u50b5\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u540d\u79f0\u3001\u4f4f\u6240\u53ca\u3073\u4ee3\u8868\u8005\u306e\u6c0f\u540d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u793e\u50b5\u306e\u767a\u884c\u3092\u3057\u3001\u53c8\u306f\u7279\u7d04\u304c\u4ed8\u3055\u308c\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u793e\u50b5\u306e\u671f\u672b\u6b8b\u9ad8\u3001\u511f\u9084\u671f\u9650\u3001\u62c5\u4fdd\u306e\u5185\u5bb9<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b11\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u27a4<\/span>\u3053\u308c\u3089\u306e\u7279\u7d04\u306e\u5185\u5bb9<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b12\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u6cd5\u7684\u62d8\u675f\u529b\u3092\u6709\u3059\u308b\u5408\u610f\u304c\u958b\u793a\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u53e3\u982d\u306e\u5408\u610f\u3067\u3042\u3063\u3066\u3082\u3001\u6cd5\u7684\u62d8\u675f\u529b\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u958b\u793a\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff08\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20231222-4\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u306b\u5bfe\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\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>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc\u300d\u3068\u3044\u3046\uff09\uff16\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u4ed6\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4ed6\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u305f\u4e8b\u9805\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5185\u95a3\u5e9c\u4ee4 \u7b2c\u4e8c\u53f7\u69d8\u5f0f \u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff08\u4ee5\u4e0b\u3001\u300c\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\u300d\u3068\u3044\u3046\uff09\uff0833\uff09\uff46,\uff47,\uff48\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u6cd5\u4ee4\u4e0a\u306e\u958b\u793a\u306e\u8981\u8acb\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u5408\u610f\u306b\u3088\u308b\u79d8\u5bc6\u4fdd\u6301\u7fa9\u52d9\u306b\u512a\u5148\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u500b\u5225\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u79d8\u5bc6\u4fdd\u6301\u6761\u9805\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u6cd5\u4ee4\u306e\u5b9a\u3081\u306b\u57fa\u3065\u304d\u5f53\u8a72\u5951\u7d04\u306e\u5185\u5bb9\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u306f\u3001\u79d8\u5bc6\u4fdd\u6301\u7fa9\u52d9\u9055\u53cd\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc21\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u4e00\u5b9a\u306e\u5408\u610f\u3092\u542b\u3080\u5951\u7d04\u304c\u300c\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306f\u3001\u5408\u610f\u304c\u63d0\u51fa\u4f1a\u793e\u7b49\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3084\u652f\u914d\u6a29\u3001\u5e02\u5834\u7b49\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8e0f\u307e\u3048\u3001\u500b\u5225\u4e8b\u6848\u3054\u3068\u306b\u5b9f\u614b\u306b\u5373\u3057\u3066\u5224\u65ad\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u5408\u610f\u306e\u76f8\u624b\u65b9\u4ee5\u5916\u306e\u682a\u4e3b\u304c\u7279\u5b9a\u304b\u3064\u5c11\u6570\u3067\u3001\u304b\u3064\u5168\u682a\u4e3b\u304c\u5408\u610f\u306e\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u306a\u3069\u3001\u5c11\u6570\u682a\u4e3b\u4fdd\u8b77\u306e\u5fc5\u8981\u6027\u304c\u4e4f\u3057\u3044\u3082\u306e\u3084\u3001\u4e8b\u524d\u627f\u8afe\u6a29\u3092\u5b9a\u3081\u305f\u5408\u610f\u306e\u3046\u3061\u3001\u5951\u7d04\u304c\u901a\u5e38\u306e\u4e8b\u696d\u904e\u7a0b\u3067\u7de0\u7d50\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u4e8b\u524d\u627f\u8afe\u306e\u5bfe\u8c61\u3068\u306a\u308b\u884c\u70ba\u304c\u4e00\u90e8\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u306a\u3069\u3001\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u304c\u9650\u5b9a\u7684\u3067\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc13\uff5e17\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u4fdd\u6709\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5236\u9650\u306f\u3001\u682a\u4e3b\u306b\u4e00\u65b9\u7684\u306b\u4e0d\u5229\u306b\u306a\u308a\u3046\u308b\u305f\u3081\u3001\u3053\u308c\u304c\u5358\u72ec\u3067\u5408\u610f\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u5408\u610f\u306b\u4ed8\u968f\u53c8\u306f\u95a2\u9023\u3057\u3066\u4ed6\u306b\u53d6\u308a\u6c7a\u3081\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u3053\u3067\u3001\u4fdd\u6709\u682a\u5f0f\u306e\u8b72\u6e21\u5236\u9650\u7b49\u306b\u95a2\u3059\u308b\u5408\u610f\u306b\u4ed8\u968f\u3057\u53c8\u306f\u95a2\u9023\u3057\u3066\u3055\u308c\u3066\u3044\u308b\u5408\u610f\u3092\u5e38\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u307e\u3067\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u5f53\u8a72\u5408\u610f\u306b\u95a2\u3059\u308b\u958b\u793a\u4e8b\u9805\uff08\u5408\u610f\u306e\u76ee\u7684\u7b49\uff09\u306e\u4e2d\u3067\u4ed8\u968f\u3059\u308b\u5408\u610f\u306b\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u307b\u304b\u3001\u4ed8\u968f\u3059\u308b\u5408\u610f\u81ea\u4f53\u304c\u63d0\u51fa\u4f1a\u793e\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u5951\u7d04\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0833\uff09a\u306b\u57fa\u3065\u3044\u3066\u958b\u793a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc50\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u63d0\u51fa\u4f1a\u793e\u306e\u8ca1\u52d9\u6307\u6a19\u304c\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u305f\u57fa\u6e96\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4e8b\u7531\u304c\u751f\u3058\u305f\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u5f53\u8a72\u63d0\u51fa\u4f1a\u793e\u304c\u671f\u9650\u306e\u5229\u76ca\u3092\u55aa\u5931\u3059\u308b\u65e8\u306e\u7279\u7d04\u306b\u9650\u308b\uff08\u5185\u95a3\u5e9c\u4ee419\u2473\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u3000\u7d14\u8cc7\u7523\u984d\u7dad\u6301\u3084\u5229\u76ca\u7dad\u6301\u7b49\u3001\u8ca1\u52d9\u6307\u6a19\u306e\u7dad\u6301\u3092\u76ee\u7684\u3068\u3057\u305d\u306e\u62b5\u89e6\u6642\u306e\u52b9\u679c\u304c\u671f\u9650\u306e\u5229\u76ca\u3092\u55aa\u5931\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u300c\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u300d\u306b\u8a72\u5f53\u3059\u308b\u304c\u3001\u8ca1\u52d9\u6307\u6a19\u306e\u7dad\u6301\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3001\u914d\u5f53\u5236\u9650\u3084\u62c5\u4fdd\u63d0\u4f9b\u5236\u9650\u3068\u3044\u3063\u305f\u8ca1\u52d9\u5236\u9650\u6761\u9805\u3084\u30ec\u30dd\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30b3\u30d9\u30ca\u30f3\u30c4\u305d\u308c\u81ea\u4f53\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc72\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3000\u30b3\u30d9\u30ca\u30f3\u30c4\u62b5\u89e6\u6642\u306e\u52b9\u679c\u304c\u671f\u9650\u306e\u5229\u76ca\u3092\u55aa\u5931\u3059\u308b\u3082\u306e\u3067\u306a\u304f\u3001\u5229\u7387\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u7559\u307e\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc72\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\u3000\u300c\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u304c\u4ed8\u3055\u308c\u305f\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u300d\u306b\u306f\u3001\u7279\u5b9a\u878d\u8cc7\u67a0\u5951\u7d04\uff08\u4e00\u5b9a\u306e\u671f\u9593\u53ca\u3073\u878d\u8cc7\u306e\u6975\u5ea6\u984d\u306e\u9650\u5ea6\u5185\u306b\u304a\u3044\u3066\u3001\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u306e\u610f\u601d\u8868\u793a\u306b\u3088\u308a\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3044\u3066\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u3092\u501f\u4e3b\u3068\u3057\u3066\u91d1\u92ad\u3092\u76ee\u7684\u3068\u3059\u308b\u6d88\u8cbb\u8cb8\u501f\u3092\u6210\u7acb\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u3092\u76f8\u624b\u65b9\u304c\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u306b\u4ed8\u4e0e\u3057\u3001\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304c\u3053\u308c\u306b\u5bfe\u3057\u3066\u624b\u6570\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u3092\u7d04\u3059\u308b\u5951\u7d04\uff09\u306f\u542b\u307e\u308c\u306a\u3044\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20231222-4\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\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>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u3068\u3044\u3046\uff09\uff15\uff0d17\uff0d\uff12\u3001\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc80\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b10\uff09<\/span>\u3000\u5c5e\u6027\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u300c\u500b\u4eba\u300d\u3084\u300c\u4e8b\u696d\u4f1a\u793e\u300d\u306e\u307b\u304b\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/menkyo\/menkyo.html\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u514d\u8a31\u306e\u533a\u5206<\/a>\u306b\u5fdc\u3058\u3001\u90fd\u5e02\u9280\u884c\u3001\u5730\u65b9\u9280\u884c\u7b49\u3068\u3044\u3063\u305f\u8a18\u8f09\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u306a\u304a\u3001\u500b\u793e\u540d\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc94\u300195\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b11\uff09<\/span>\u3000\u300c\u62c5\u4fdd\u306e\u5185\u5bb9\u300d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u62c5\u4fdd\u4ed8\u8cc7\u7523\u306e\u6ce8\u8a18\u7b49\u3092\u53c2\u8003\u306b\u5177\u4f53\u7684\u306a\u8a18\u8f09\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc96\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b12\uff09<\/span>\u3000\u300c\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306e\u5185\u5bb9\u300d\u306f\u3001\u62b5\u89e6\u4e8b\u7531\u306e\u57fa\u6e96\u3068\u306a\u308b\u8ca1\u52d9\u6307\u6a19\u306e\u5185\u5bb9\u3084\u305d\u306e\u5024\u3001\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306b\u62b5\u89e6\u3057\u305f\u969b\u306e\u52b9\u679c\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc96\uff09\u3002\u306a\u304a\u3001\u6295\u8cc7\u8005\u306e\u7406\u89e3\u3092\u640d\u306a\u308f\u306a\u3044\u7a0b\u5ea6\u306b\u8981\u7d04\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\uff08\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff15\uff0d17\uff0d\uff14\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u4e8b\u7531\u306e\u8ffd\u52a0<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u4e8b\u7531\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 10px;\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u4f1a\u793e\u304c\u3001\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306e\u4ed8\u3055\u308c\u305f\u30ed\u30fc\u30f3\u5951\u7d04\u306e\u7de0\u7d50\u53c8\u306f\u793e\u50b5\u306e\u767a\u884c\u3092\u3057\u305f\u5834\u5408\uff08\u65e2\u306b\u7de0\u7d50\u3057\u3066\u3044\u308b\u5951\u7d04\u3084\u65e2\u306b\u767a\u884c\u3057\u3066\u3044\u308b\u793e\u50b5\u306b\u65b0\u305f\u306b\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u304c\u4ed8\u3055\u308c\u308b\u5834\u5408\u3082\u542b\u3080\uff09\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u5143\u672c\u53c8\u306f\u767a\u884c\u984d\u306e\u7dcf\u984d\u304c\u9023\u7d50\u7d14\u8cc7\u7523\u984d\uff08\u500b\u5225\u306e\u307f\u958b\u793a\u306e\u5834\u5408\u306f\u7d14\u8cc7\u7523\u984d\uff09\u306e10\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u306e\u6982\u8981\uff08\u5951\u7d04\u306e\u76f8\u624b\u65b9\u306e\u5c5e\u6027\u3001\u5143\u672c\u7dcf\u984d\u53ca\u3073\u62c5\u4fdd\u306e\u5185\u5bb9\u7b49\uff09\u3084\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u4e0a\u8a18<strong>\uff08\uff12\uff09<span style=\"color: #4682b4;\">\u2462<\/span><\/strong>\u53c2\u7167\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff5e13\u300115\uff09<\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u4e0a\u8a18\u306e\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\uff08\u8efd\u5fae\u306a\u3082\u306e\u3092\u9664\u304f\uff09\u3084\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306b\u62b5\u89e6\u3057\u305f\u5834\u5408<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b14\u300115\uff09<\/span>\u306b\u306f\u3001\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306e\u5909\u66f4\u5185\u5bb9\u3084\u62b5\u89e6\u4e8b\u7531\u7b49\u3092\u8a18\u8f09\u3057\u305f\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b13\uff09<\/span>\u3000\u7279\u5b9a\u878d\u8cc7\u67a0\u5951\u7d04\uff08\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u30e9\u30a4\u30f3\uff09\u306f\u3001\u300c\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u304c\u4ed8\u3055\u308c\u305f\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u300d\u306b\u306f\u542b\u307e\u308c\u305a\u3001\u540c\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u3001\u5b9f\u969b\u306b\u8cc7\u91d1\u306e\u501f\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u501f\u5165\u984d\u304c\u4e00\u5b9a\u306e\u57fa\u6e96\u3092\u8d85\u3048\u308b\u3068\u304d\u306b\u81e8\u6642\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc80\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b14\uff09<\/span>\u3000\u671f\u9650\u306e\u5229\u76ca\u3092\u55aa\u5931\u3059\u308b\u65e8\u306e\u7279\u7d04\u3092\u89e3\u9664\u3059\u308b\u305f\u3081\u306b\u62c5\u4fdd\u6a29\u3092\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306e\u5185\u5bb9\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3068\u3057\u3066\u3001\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc72\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b15\uff09<\/span>\u3000\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306e\u7d42\u4e86\u53c8\u306f\u793e\u50b5\u306e\u511f\u9084\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3042\u308b\u304c\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306e\u5f01\u6e08\u671f\u9650\u5909\u66f4\u3084\u793e\u50b5\u306e\u511f\u9084\u671f\u9650\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u307e\u305f\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u3084\u793e\u50b5\u306b\u4ed8\u3055\u308c\u305f\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u3092\u524a\u9664\u3059\u308b\u5834\u5408\u306f\u3001\u8ca1\u52d9\u4e0a\u306e\u7279\u7d04\u306e\u5185\u5bb9\u306e\u5909\u66f4\u3068\u3057\u3066\u3001\u81e8\u6642\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdc104\u3001110\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; 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text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u53d6\u5f15\u6642<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264773\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-1.png\" alt=\"\" width=\"520\" height=\"60\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-1.png 1109w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-1-300x35.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-1-1024x119.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-1-768x89.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-1-600x70.png 600w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u671f\u672b\u6642<\/strong>\uff08\u671f\u4e2d\u53c8\u306f\u6708\u672b\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002\u4ee5\u4e0b\u306e\u8a2d\u4f8b\u3082\u540c\u69d8\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264774\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-2.png\" alt=\"\" width=\"520\" height=\"37\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-2.png 1105w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-2-300x21.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-2-1024x73.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-2-768x55.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-2-600x43.png 600w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: -20px;\">10,000 \u00d7\uff08100\uff05 \uff0d 80\uff05\uff09\uff1d 2,000<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u3010\u8a2d\u4f8b\uff12\u3011\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u3001\u671f\u672b\u306b\u5728\u5eab\u3068\u3057\u3066\u6b8b\u308b\u5834\u5408<\/p>\n<p>\u5546\u54c110\u500b\u306e\u4ed5\u5165\uff08100,000\u5186\uff08\u7a0e\u629c\uff09\uff09\u3092\u884c\u3063\u305f\u3002\u671f\u672b\u306b\u306f\uff15\u500b\u5728\u5eab\u3068\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u53d6\u5f15\u6642<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264775\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-3.png\" alt=\"\" width=\"520\" height=\"52\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-3.png 1109w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-3-300x30.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-3-1024x102.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-3-768x77.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-3-600x60.png 600w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u671f\u672b\u6642<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264813\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-4-1.png\" alt=\"\" width=\"533\" height=\"49\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-4-1.png 1138w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-4-1-300x28.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-4-1-1024x94.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-4-1-768x71.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-4-1-600x55.png 600w\" sizes=\"(max-width: 533px) 100vw, 533px\" \/><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\">\u203b\uff1a10,000 \u00d7\uff08100\uff05 \uff0d 80\uff05\uff09\uff1d 2,000<\/p>\n<p style=\"margin-bottom: 3px;\">\u4ed5\u5165\u308c\u305f\u5546\u54c1\u306e\u3046\u3061\u3001\u534a\u5206\u306f\u5728\u5eab\u3068\u3057\u3066\u6b8b\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4ed5\u51651,000\u3001\u68da\u5378\u8cc7\u75231,000\u3078\u632f\u308a\u66ff\u3048\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u3010\u8a2d\u4f8b\uff13\u3011\u6d88\u8017\u54c1\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/p>\n<p>\u6d88\u8017\u54c1\uff08100,000\u5186\uff08\u7a0e\u629c\uff09\uff09\u3092\u8cfc\u5165\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u53d6\u5f15\u6642<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264777\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-5.png\" alt=\"\" width=\"520\" height=\"50\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-5.png 1109w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-5-300x29.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-5-1024x99.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-5-768x74.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-5-600x58.png 600w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u671f\u672b\u6642<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264778\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-6.png\" alt=\"\" width=\"534\" height=\"30\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-6.png 1141w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-6-300x17.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-6-1024x58.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-6-768x44.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-6-600x34.png 600w\" sizes=\"(max-width: 534px) 100vw, 534px\" \/><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\">\u203b\uff1a10,000 \u00d7\uff08100\uff05 \uff0d 80\uff05\uff09\uff1d 2,000<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u3010\u8a2d\u4f8b\uff14\u3011\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/p>\n<p>\u5f53\u671f\u9996\u306b\u5de5\u5177\u5668\u5177\u5099\u54c1\uff08500,000\u5186\uff08\u7a0e\u629c\uff09\uff09\u3092\u8cfc\u5165\u3057\u305f\u3002\u6e1b\u4fa1\u511f\u5374\u306f\u8010\u7528\u5e74\u657010\u5e74\u306e\u5b9a\u984d\u6cd5\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u53d6\u5f15\u6642<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264779\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-7.png\" alt=\"\" width=\"520\" height=\"52\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-7.png 1107w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-7-300x30.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-7-1024x103.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-7-768x77.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-7-600x60.png 600w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u671f\u672b\u6642<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264780\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-8.png\" alt=\"\" width=\"548\" height=\"73\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-8.png 1173w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-8-300x40.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-8-1024x137.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-8-768x103.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R6kaikei_ryui3-8-600x80.png 600w\" sizes=\"(max-width: 548px) 100vw, 548px\" \/><\/p>\n<p style=\"margin-bottom: 3px; margin-top: -20px;\">\u6d88\u8cbb\u7a0e\u984d\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u91d1\u984d\u3092\u5de5\u5177\u5668\u5177\u5099\u54c1\u306b\u8a08\u4e0a\u3057\u3001\u305d\u306e\u5206\u306b\u3064\u3044\u3066\u3082\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\u203b\uff11\uff1a10,000 \u00d7\uff08100\uff05 \uff0d 80\uff05\uff09\uff1d 2,000<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\u203b\uff12\uff1a\u203b\uff11 \u00f7 10\u5186 \uff1d 1,000<\/p>\n<\/div>\n<p><!--nextpage--><\/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>\u2168\u3000\u5206\u914d\u53ef\u80fd\u984d<\/strong><\/h4>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 15px;\">\u914d\u5f53\u306f\u3001\u50b5\u6a29\u8005\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u914d\u5f53\u306e\u52b9\u529b\u767a\u751f\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u4f1a\u793e\u6cd5461\u2460\uff09\u3002\u3057\u304b\u3057\u3001\u6628\u4eca\u3001\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u308b\u3001\u5270\u4f59\u91d1\u306e\u914d\u5f53\u53c8\u306f\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u6570\u4ef6\u767a\u751f\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u5206\u914d\u53ef\u80fd\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u5206\u914d\u53ef\u80fd\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u7b97\u5b9a\u3059\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:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u5206\u914d\u6642\u70b9\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u5206\u914d\u53ef\u80fd\u984d\u306e\u7b97\u5b9a<\/strong><\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\u3092\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3059\u308b\uff08\u4f1a\u793e\u6cd5446\uff09\u3002\u4ee5\u4e0b\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3059\u308b\u3068\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\u306f\u3001\u300c\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5408\u8a08\u984d\u300d\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px; padding-left: 20px;\">\u8cc7\u7523\u306e\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0b \u81ea\u5df1\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u8ca0\u50b5\u306e\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u8cc7\u672c\u91d1\u30fb\u6e96\u5099\u91d1<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u5404\u52d8\u5b9a\u79d1\u76ee\u306b\u8a08\u4e0a\u3057\u305f\u984d\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5206\u914d\u6642\u70b9\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u6b21\u306b\u3001\u5206\u914d\u6642\u70b9\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u3092\u7b97\u5b9a\u3059\u308b\uff08\u4f1a\u793e\u6cd5446\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px; padding-left: 20px;\">\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\uff08\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u53c2\u7167\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0b \u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u640d\u76ca<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0b \u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u8cc7\u672c\u91d1\u6e1b\u5c11\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0b \u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u6e96\u5099\u91d1\u6e1b\u5c11\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u5270\u4f59\u91d1\u306e\u914d\u5f53\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u5404\u52d8\u5b9a\u79d1\u76ee\u306b\u8a08\u4e0a\u3057\u305f\u984d\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5206\u914d\u53ef\u80fd\u984d\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u6700\u5f8c\u306b\u3001\u5206\u914d\u53ef\u80fd\u984d\u3092\u7b97\u5b9a\u3059\u308b\uff08\u4f1a\u793e\u6cd5461\uff09\u3002\u3053\u3053\u3067\u7b97\u5b9a\u3057\u305f\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u3066\u914d\u5f53\u3092\u884c\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px; padding-left: 20px;\">\u5206\u914d\u6642\u70b9\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\uff08\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u00b1 \u81e8\u6642\u6c7a\u7b97\u3092\u884c\u3046\u5834\u5408\u306e\u671f\u9593\u5229\u76ca\u7b49\u30fb\u671f\u9593\u640d\u5931<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u5206\u914d\u6642\u70b9\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u5bfe\u4fa1<\/p>\n<p style=\"margin-bottom: 3px;\">\uff0d \u305d\u306e\u4ed6\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff13\uff09<\/strong>\u3067\u8a08\u7b97\u5f0f\u3092\u89e3\u8aac\u3057\u305f\u304c\u3001\u4f1a\u793e\u3068\u3057\u3066\u306f\u3001\u6700\u521d\u304b\u3089\u7d30\u304b\u3044\u691c\u8a3c\u3092\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u307e\u305a\u3001\u914d\u5f53\u7dcf\u984d\u3068\u300c\u671f\u672b\u65e5\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\uff0b\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3092\u6bd4\u8f03\u3057\u3001\u914d\u5f53\u7dcf\u984d\u3092\u5341\u5206\u306b\u4e0b\u56de\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3092\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u5341\u5206\u306b\u4e0b\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u901a\u5e38\u3001\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5341\u5206\u306b\u4e0b\u56de\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u8a73\u7d30\u306b\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u969b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u3084\u9867\u554f\u5f01\u8b77\u58eb\u7b49\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u691c\u8a3c\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<p><!--nextpage--><\/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>\u2169\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a<\/strong><\/h4>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 15px;\">2023\u5e74\uff13\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u304b\u3089\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u5c06\u6765\u7684\u306b\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u306f\u5897\u3048\u3066\u3044\u304f\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u30012024\u5e74\uff13\u6708\u671f\u3067\u3082\u7279\u6bb5\u306e\u6539\u6b63\u306f\u306a\u3044\u304c\u3001\u524d\u671f\u3068\u540c\u69d8\u306e\u958b\u793a\u306b\u3059\u308c\u3070\u3088\u3044\u3068\u5b89\u6613\u306b\u8003\u3048\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5404\u793e\u3001\u5341\u5206\u306b\u8003\u3048\u3066\u958b\u793a\u3092\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u305d\u306e\u969b\u306b\u306f\u30012023\u5e7412\u670827\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62023\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u597d\u4e8b\u4f8b\u96c6\u300d\u3068\u3044\u3046\uff09\u3092\u53c2\u8003\u306b\u3055\u308c\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/singi\/20231227.html\" target=\"_blank\" rel=\"noopener\">\u300c\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306e\u597d\u4e8b\u4f8b\u96c62023\u300d\u306e\u516c\u8868\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u306e\u958b\u793a\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u597d\u4e8b\u4f8b\u96c6\u3067\u306f\u3001\u6295\u8cc7\u5bb6\u30fb\u30a2\u30ca\u30ea\u30b9\u30c8\u30fb\u6709\u8b58\u8005\u304c\u671f\u5f85\u3059\u308b\u4e3b\u306a\u958b\u793a\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u53c2\u8003\u306b\u3057\u3066\u3001\u958b\u793a\u306e\u691c\u8a0e\u3092\u3059\u308b\u3053\u3068\u304c\u671b\u307e\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:#b22222;\">\n\t\t<ul>\n<li>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u3067\u306f\u3001<span style=\"text-decoration: underline;\">\u6bd4\u8f03\u53ef\u80fd\u6027\u3001\u900f\u660e\u6027\u3001\u72ec\u81ea\u6027\u306e\uff13\u3064\u306e\u89b3\u70b9\u304c\u91cd\u8981<\/span>\u3067\u3042\u308a\u3001\u3069\u306e\u3088\u3046\u306b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u900f\u660e\u6027\u3092\u6301\u3063\u305f\u958b\u793a\u3092\u3059\u308b\u3053\u3068\u3084\u3001\u3069\u3053\u306b\u6ce8\u529b\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u3069\u3053\u306b\u3069\u306e\u3088\u3046\u306a\u5f37\u307f\u3092\u6301\u3063\u3066\u3044\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u5404\u793e\u306e\u72ec\u81ea\u6027\u3092\u6301\u3063\u305f\u53d6\u7d44\u307f\u306b\u3064\u3044\u3066\u958b\u793a\u3092\u3059\u308b\u3053\u3068\u306f\u6709\u7528<\/li>\n<li>\u6226\u7565\u3068\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306e\u958b\u793a\u306f\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001<span style=\"text-decoration: underline;\">\u5168\u4f53\u50cf\u3092\u8a71\u3059\u969b\u306b\u306f\u3001\u6226\u7565\u3068\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306b\u3064\u3044\u3066\u3082\u3001\u3069\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u3084\u53d6\u7d44\u307f\u65b9\u91dd\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u793a\u3059<\/span>\u3053\u3068\u304c\u6709\u7528<\/li>\n<li>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u53d6\u7d44\u307f\u306b\u3088\u308a\u3001<span style=\"text-decoration: underline;\">\u4f01\u696d\u4fa1\u5024\u304c\u3069\u306e\u3088\u3046\u306b\u5275\u51fa\u3055\u308c\u308b\u304b\u3092\u4e01\u5be7\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u306f\u6709\u7528<\/span><\/li>\n<li>ESG\u3084\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308bKPI\u306b\u3064\u3044\u3066\u3001KPI\u3092\u9078\u5b9a\u3057\u305f\u7406\u7531\u3084\u7b97\u5b9a\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u306f\u6709\u7528<\/li>\n<li>\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u3067\u306f\u3001\u76ee\u6a19\u5024\u3068\u5b9f\u7e3e\u5024\u306b\u52a0\u3048\u3001<span style=\"text-decoration: underline;\">\u73fe\u72b6\u306e\u8003\u5bdf<\/span>\u304c\u8a18\u8f09\u3055\u308c\u308b\u3053\u3068\u306f\u6709\u7528<\/li>\n<li>\u975e\u8ca1\u52d9\u60c5\u5831\u306f\u3001\u8d85\u9577\u671f\u306e\u65b9\u91dd\u30fb\u8a08\u753b\u7b49\u306e\u5c06\u6765\u306e\u65b9\u5411\u6027\u3092\u8ca1\u52d9\u60c5\u5831\u3067\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u306b\u3001\u8ca1\u52d9\u60c5\u5831\u306e\u4ee3\u308f\u308a\u306b\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u975e\u8ca1\u52d9\u60c5\u5831\u3068\u8ca1\u52d9\u60c5\u5831\u306e\u9023\u52d5\u6027\u3084\u958b\u793a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u306f\u6709\u7528<\/span><\/li>\n<li>\u73fe\u5728\u306e\u72b6\u6cc1\u3060\u3051\u3067\u306a\u304f\u3001<span style=\"text-decoration: underline;\">\u6642\u9593\u8ef8\u3092\u6301\u3063\u305f\u958b\u793a<\/span>\u3092\u884c\u3046\u3053\u3068\u306f\u6709\u7528<\/li>\n<li>\u7b2c\u4e09\u8005\u4fdd\u8a3c\u3092\u898b\u636e\u3048\u3066\u9650\u3089\u308c\u305f\u60c5\u5831\u3092\u958b\u793a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001<span style=\"text-decoration: underline;\">\u5fc5\u8981\u306a\u60c5\u5831\u306f\u7a4d\u6975\u7684\u306b\u958b\u793a<\/span>\u3059\u308b\u3053\u3068\u304c\u6709\u7528<\/li>\n<li><span style=\"text-decoration: underline;\">\u958b\u793a\u306e\u6539\u5584\u3084\u65bd\u7b56\u306e\u7d99\u7d9a\u306b\u306f\u3001\u7d4c\u55b6\u9663\u304b\u3089\u306e\u5f37\u3044\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u53ca\u3073\u9069\u5207\u306a\u30ea\u30bd\u30fc\u30b9\u914d\u5206\u304c\u5fc5\u8981<\/span><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2023\u5e7412\u670822\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u4ee5\u4e0b\u3001\u300c\u5185\u95a3\u5e9c\u4ee4\u300d\u3068\u3044\u3046\uff09\u300d\u7b49\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u3001\u8af8\u5916\u56fd\u306b\u6bd4\u3079\u3066\u300c\u91cd\u8981\u306a\u5951\u7d04\u300d\u306b\u95a2\u3059\u308b\u958b\u793a\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3078\u306e\u300c\u91cd\u8981\u306a\u5951\u7d04\u300d\u7b49\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[594,420,611,159],"backnumber":[2291],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 07:10:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264772"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=264772"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264772\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=264772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=264772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=264772"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=264772"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=264772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}