{"id":264903,"date":"2024-03-27T15:29:09","date_gmt":"2024-03-27T06:29:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264903"},"modified":"2024-03-27T15:29:09","modified_gmt":"2024-03-27T06:29:09","slug":"release-report-204","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-report-204\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u3092\u516c\u8868\uff5e\u56db\u534a\u671f\u958b\u793a\u7fa9\u52d9\u306e\u5ec3\u6b62\u306b\u5bfe\u5fdc\u3002\u540c\u65e5\u3001JICPA\u304b\u3089\u306f\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\u6848\u3082\uff5e"},"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\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u56db\u534a\u671f\u958b\u793a\u7fa9\u52d9\u306e\u5ec3\u6b62\u306b\u5bfe\u5fdc\u3002<\/strong><strong>\u540c\u65e5\u3001JICPA\u304b\u3089\u306f\u8cc7\u672c\u9023\u7d50\u5b9f\u52d9\u6307\u91dd\u306e\u6539\u6b63\u6848\u3082\uff5e<\/strong><\/h5>\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>2024\u5e74\uff13\u670822\u65e5\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u305f\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c33\u53f7\u3002\u4ee5\u4e0b\u300c\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c32\u53f7\u3002\u4ee5\u4e0b\u300c\u4e2d\u9593\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09<\/p>\n<\/div>\n<p>\u3053\u308c\u306b\u3088\u308a\u30012023\u5e7412\u670815\u65e5\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u56db\u534a\u671f\u958b\u793a\u7fa9\u52d9\u306e\u5ec3\u6b62\u306b\u4fc2\u308b\u91d1\u5546\u6cd5\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-194\/\" target=\"_blank\" rel=\"noopener\">\u610f\u898b\u52df\u96c6\u3055\u308c\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/project\/exposure_draft\/y2023\/2023-1215\/comment.html\" target=\"_blank\" rel=\"noopener\">\u516c\u958b\u8349\u6848\u306b\u5bfe\u3059\u308b\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u306e\u5bfe\u5fdc<\/a>\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6bd4\u8f03\u60c5\u5831\u306e\u53d6\u6271\u3044\u3092\u660e\u78ba\u5316\u3059\u3079\u304d\u3068\u306e\u30b3\u30e1\u30f3\u30c8\u3092\u53d7\u3051\u3066\uff08\u8ad6\u70b9\u306e\u9805\u76ee\uff15\uff09\u3001\u5f8c\u8ff0\u3059\u308b\u3088\u3046\u306b\u3001\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u9061\u53ca\u9069\u7528\u3059\u308b\u3068\u898f\u5b9a\u3057\u305f\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p>2023\u5e7411\u670829\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff15\u5e74\u6cd5\u5f8b\u7b2c79\u53f7\uff09\u306b\u3088\u308a\u3001\u56db\u534a\u671f\u958b\u793a\u306e\u898b\u76f4\u3057\u3068\u3057\u3066\u3001\u4e0a\u5834\u4f01\u696d\u306b\u3064\u3044\u3066\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306e\u56db\u534a\u671f\u958b\u793a\u7fa9\u52d9\uff08\u7b2c\uff11\u30fb\u7b2c\uff13\u56db\u534a\u671f\uff09\u304c\u5ec3\u6b62\u3055\u308c\u3001\u958b\u793a\u7fa9\u52d9\u304c\u6b8b\u308b\u7b2c\uff12\u56db\u534a\u671f\u5831\u544a\u66f8\u3092\u534a\u671f\u5831\u544a\u66f8\u3068\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u6539\u6b63\u5f8c\u306e\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u3001\u534a\u671f\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53c8\u306f\u4e2d\u9593\u500b\u5225\u8ca1\u52d9\u8af8\u8868\uff08\u4ee5\u4e0b\u5408\u308f\u305b\u3066\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u300d\u3068\u3044\u3046\uff09\u304c\u958b\u793a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u3001\u5f53\u8a72\u6539\u6b63\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u540c\u65e5\u3001\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u6b21\u306e\u3082\u306e\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\uff08\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2024\u5e74\uff14\u670822\u65e5\u307e\u3067\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<ul>\n<li>\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<\/li>\n<\/ul>\n<\/div>\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<\/p>\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-j.jp\/jp\/accounting_standards\/y2024\/2024-0322.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c33\u53f7\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\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\/20240322ruz.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\u9069\u7528\u4f1a\u793e<\/strong><\/h4>\n<p>\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u3001\u6b21\u306e\u4f1a\u793e\u304c\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u9069\u7528\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd524\u6761\u306e\uff15\u7b2c\uff11\u9805\u306e\u8868\u306e\u7b2c\uff11\u53f7\u306b\u63b2\u3052\u308b\u4e0a\u5834\u4f1a\u793e\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd524\u6761\u306e\uff15\u7b2c\uff11\u9805\u305f\u3060\u3057\u66f8\u304d\u306b\u3088\u308a\u3001\u540c\u9805\u306e\u8868\u306e\u7b2c\uff11\u53f7\u306b\u63b2\u3052\u308b\u4e0a\u5834\u4f1a\u793e\u7b49\u3068\u540c\u69d8\u306e\u534a\u671f\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u7b2c\uff13\u53f7\u306b\u63b2\u3052\u308b\u975e\u4e0a\u5834\u4f1a\u793e<\/p>\n<\/div>\n<p>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u3001\u56db\u534a\u671f\u5831\u544a\u66f8\u5236\u5ea6\u306f\u5ec3\u6b62\u3055\u308c\u308b\u304c\u3001\u4e0a\u5834\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u5f15\u304d\u7d9a\u304d\u53d6\u5f15\u6240\u898f\u5247\u306b\u57fa\u3065\u304d\u7b2c\uff11\u30fb\u7b2c\uff13\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306e\u5831\u544a\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u4eca\u5f8c\u3001\u671f\u4e2d\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u958b\u767a\u304c\u884c\u308f\u308c\u308b\u307e\u3067\u306e\u9593\u3001\u56db\u534a\u671f\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u9069\u7528\u3092\u7d42\u4e86\u3057\u306a\u3044\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u3068\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u3001\u671f\u9996\u304b\u3089\uff16\u30f6\u6708\u9593\u3092\uff11\u3064\u306e\u4f1a\u8a08\u671f\u9593\uff08\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\uff09\u3068\u3059\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306e\u8a18\u8f09\u5185\u5bb9\u306f\u3001\u5f93\u524d\u306e\u7b2c\uff12\u56db\u534a\u671f\u5831\u544a\u66f8\u3068\u540c\u7a0b\u5ea6\u306e\u8a18\u8f09\u5185\u5bb9\u3068\u306a\u308b\u3088\u3046\u306b\u3001\u57fa\u672c\u7684\u306b\u3001\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\uff09\u53ca\u3073\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c14\u53f7\uff09\uff08\u4e21\u8005\u3092\u5408\u308f\u305b\u3066\u3001\u4ee5\u4e0b\u300c\u56db\u534a\u671f\u4f1a\u8a08\u57fa\u6e96\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u3092\u5f15\u304d\u7d99\u3044\u3067\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u3068\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u53f7\u3068\u306e\u6bd4\u8f03\u3092\u898b\u308b\u3068\u3001\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u300d\u304c\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u300d\u306b\u3001\u307e\u305f\u3001\u300c\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u300d\u304c\u300c\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u300d\u306b\u7f6e\u304d\u63db\u308f\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3002<\/p>\n<p>\u671f\u9996\u304b\u3089\uff16\u30f6\u6708\u9593\u3092\uff11\u3064\u306e\u4f1a\u8a08\u671f\u9593\uff08\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\uff09\u3068\u3057\u305f\u5834\u5408\u3068\u3001\u56db\u534a\u671f\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u5f93\u3044\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\u3092\u524d\u63d0\u306b\u7b2c\uff12\u56db\u534a\u671f\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u3068\u3067\u5dee\u7570\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u56db\u534a\u671f\u3067\u306e\u5b9f\u52d9\u304c\u7d99\u7d9a\u3057\u3066\u9069\u7528\u53ef\u80fd\u3068\u306a\u308b\u53d6\u6271\u3044\u3092\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u6b21\u306e\u9805\u76ee\u3067\u3042\u308b\uff08<span style=\"color: #333399;\">\u2462<\/span>\u304b\u3089<span style=\"color: #333399;\">\u2465<\/span>\u306f\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308b\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: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u539f\u4fa1\u5dee\u7570\u306e\u7e70\u5ef6\u51e6\u7406\uff08\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e9617\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5b50\u4f1a\u793e\u3092\u53d6\u5f97\u53c8\u306f\u58f2\u5374\u3057\u305f\u5834\u5408\u7b49\u306e\u307f\u306a\u3057\u53d6\u5f97\u65e5\u53c8\u306f\u307f\u306a\u3057\u58f2\u5374\u65e5\uff08\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e9620\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\u306b\u4fc2\u308b\u4e2d\u9593\u5207\u653e\u3057\u6cd5\uff08\u4e2d\u9593\u9069\u7528\u6307\u91dd\uff14\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u68da\u5378\u8cc7\u7523\u306e\u7c3f\u4fa1\u5207\u4e0b\u3052\u306b\u4fc2\u308b\u5207\u653e\u3057\u6cd5\uff08\u4e2d\u9593\u9069\u7528\u6307\u91dd\uff17\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u4e00\u822c\u50b5\u6a29\u306e\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306b\u304a\u3051\u308b\u7c21\u4fbf\u7684\u306a\u4f1a\u8a08\u51e6\u7406\uff08\u4e2d\u9593\u9069\u7528\u6307\u91dd\uff13\u9805\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2465<\/span>\u3000\u672a\u5b9f\u73fe\u640d\u76ca\u306e\u6d88\u53bb\u306b\u304a\u3051\u308b\u7c21\u4fbf\u7684\u306a\u4f1a\u8a08\u51e6\u7406\uff08\u4e2d\u9593\u9069\u7528\u6307\u91dd28\u9805\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u3001\u300c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee4\u548c\uff15\u5e74\u6cd5\u5f8b\u7b2c79\u53f7\uff09\u306e\u9644\u5247\uff13\u6761\u306b\u57fa\u3065\u304d\u3001\u540c\u6cd5\u306b\u3088\u308a\u6539\u6b63\u3055\u308c\u305f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd524\u6761\u306e\uff15\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u534a\u671f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u6700\u521d\u306e\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e9637\u9805\uff09\u3002<\/p>\n<p>\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u958b\u793a\u5bfe\u8c61\u671f\u9593\u306e\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u7b49\uff08\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\uff18\u9805\u3001\uff19\u9805\uff09\u306b\u3064\u3044\u3066\u672c\u4f1a\u8a08\u57fa\u6e96\u3092\u9061\u53ca\u9069\u7528\u3059\u308b\uff08\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e9638\u9805\u3001BC22\u9805\uff5eBC24\u9805\uff09\u3002<\/p>\n<p>\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u9069\u7528\u3055\u308c\u308b\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306b\u516c\u8868\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u300c\u56db\u534a\u671f\u4f1a\u8a08\u671f\u9593\u300d\u3001\u300c\u56db\u534a\u671f\u6c7a\u7b97\u300d\u3001\u300c\u56db\u534a\u671f\u8ca1\u52d9\u8af8\u8868\u300d\u3001\u300c\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u300d\u53c8\u306f\u300c\u56db\u534a\u671f\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u300d\u3068\u3044\u3046\u7528\u8a9e\uff08\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u540d\u79f0\u3092\u9664\u304f\uff09\u306f\u3001\u300c\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u300d\u3001\u300c\u4e2d\u9593\u6c7a\u7b97\u300d\u3001\u300c\u4e2d\u9593\u8ca1\u52d9\u8af8\u8868\u300d\u3001\u300c\u4e2d\u9593\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u300d\u53c8\u306f\u300c\u4e2d\u9593\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u300d\u3068\u8aad\u307f\u66ff\u3048\u308b\u3082\u306e\u3068\u3059\u308b\uff08\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e9639\u9805\u3001BC25\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u306b\u516c\u8868\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u306f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u516c\u8868\u3057\u305f\u4f01\u696d\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\uff08\uff31\uff06\uff21\u3092\u542b\u3080\uff09\u306e\u3046\u3061\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u3092\u5b9a\u3081\u305f\u3082\u306e\u304c\u542b\u307e\u308c\u308b\uff08\u4e2d\u9593\u4f1a\u8a08\u57fa\u6e96BC25\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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