{"id":264938,"date":"2024-04-04T10:13:25","date_gmt":"2024-04-04T01:13:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264938"},"modified":"2025-08-14T10:58:34","modified_gmt":"2025-08-14T01:58:34","slug":"lease-article-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-article-31\/","title":{"rendered":"\u3008\u4e00\u304b\u3089\u5b66\u3076\u3009\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u3068\u7a0e\u52d9\u3000\u3010\u7b2c14\u56de\u3011\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u6700\u65b0\u52d5\u5411\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u4e00\u304b\u3089\u5b66\u3076\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30ea\u30fc\u30b9\u53d6\u5f15<span style=\"font-size: 22px;\">\u306e<\/span><span style=\"color: #800000;\">\u4f1a\u8a08<\/span><span style=\"font-size: 22px;\">\u3068<\/span><span style=\"color: #006400;\">\u7a0e\u52d9<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u6700\u65b0\u52d5\u5411\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u559c\u591a\u3000\u5f18\u7f8e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u3008\u4e00\u304b\u3089\u5b66\u3076\u3009\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u4f1a\u8a08\u3068\u7a0e\u52d9\u3000\u3010\u7b2c13\u56de\u3011\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u7a0e\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u300d\uff5e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306e\u501f\u624b\u5074\u3068\u8cb8\u624b\u5074\u306e\u51e6\u7406\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1267\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u307e\u3067\u3001\u4eca\u306e\u65e5\u672c\u306e\u30ea\u30fc\u30b9\u4f1a\u8a08\u3084\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u78ba\u8a8d\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u4eca\u5f8c\u3001\u6539\u6b63\u3055\u308c\u308b\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u306e\u80cc\u666f\u3068\u6539\u6b63\u5f8c\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u3001\u307b\u3093\u306e\u5c11\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u78ba\u8a8d\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000IFRS\u3068\u4e16\u754c\u306e\u72b6\u6cc1<\/strong><\/h4>\n<p>\u7d4c\u7406\u306e\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u300cIFRS\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u8033\u306b\u3059\u308b\u3053\u3068\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3054\u5b58\u77e5\u306e\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u6700\u521d\u306bIFRS\u3068\u306f\u4f55\u304b\u3001\u307e\u305f\u3001\u306a\u305c\u5fc5\u8981\u306a\u306e\u304b\u78ba\u8a8d\u3057\u3001\u5404\u56fd\u306e\u72b6\u6cc1\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000IFRS\u3068\u306f<\/strong><\/h4>\n<p>IFRS\u3068\u306f\u300cInternational Financial Reporting Standards\u300d\u306e\u7565\u3067\u3001\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u3053\u3068\u3067\u3059\u3002\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08International Accounting Standards Board\uff1aIASB\uff09\u304cIFRS\u3092\u7b56\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u306e\u7d4c\u6e08\u6d3b\u52d5\u306f\u81ea\u56fd\u3060\u3051\u306b\u7559\u307e\u3089\u305a\u3001\u4ed6\u56fd\u306b\u9032\u51fa\u3059\u308b\u3053\u3068\u304c\u5897\u3048\u307e\u3057\u305f\u3002\u305d\u308c\u306b\u4f34\u3044\u3001\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3082\u81ea\u56fd\u306e\u6295\u8cc7\u5bb6\u3084\u682a\u4e3b\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u56fd\u306e\u6295\u8cc7\u5bb6\u3084\u682a\u4e3b\u306b\u3082\u5229\u7528\u3055\u308c\u307e\u3059\u3002\u591a\u304f\u306e\u6295\u8cc7\u5bb6\u3084\u682a\u4e3b\u306f\u3001\u5404\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3092\u6bd4\u8f03\u3057\u3001\u81ea\u5206\u304c\u3069\u306e\u4f01\u696d\u306b\u6295\u8cc7\u3059\u308b\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u5404\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u7570\u306a\u308b\u3068\u3001\u4e16\u754c\u306e\u6295\u8cc7\u5bb6\u3084\u682a\u4e3b\u306f\u5404\u4f01\u696d\u306e\u6c7a\u7b97\u66f8\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308a\u307e\u3059\u3002\u9ad8\u6821\u91ce\u7403\u306e\u30eb\u30fc\u30eb\u304c\u5404\u5b66\u6821\u3067\u7570\u306a\u308b\u3068\u3001\u5168\u56fd\u5927\u4f1a\u3092\u884c\u3046\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u308b\u306e\u3068\u540c\u3058\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u56fd\u969b\u7684\u306b\u7d71\u4e00\u3055\u308c\u305f\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u3001IFRS\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5404\u56fd\u306e\u72b6\u6cc1\u3068\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u72b6\u6cc1<\/strong><\/h4>\n<p>\u7c73\u56fd\u3084\u65e5\u672c\u3067\u306f\u3001\u81ea\u56fd\u57fa\u6e96\u3092\u4fdd\u6301\u3057\u306a\u304c\u3089\u3001\u81ea\u56fd\u57fa\u6e96\u3068IFRS\u3068\u306e\u5dee\u7570\u3092\u7e2e\u5c0f\u3059\u308b\u3053\u3068\u3067\u3001IFRS\u3068\u540c\u3058\u3088\u3046\u306a\u4f1a\u8a08\u57fa\u6e96\u3092\u63a1\u7528\u3059\u308b\u65b9\u5411\u3067\u9032\u3081\u3066\u304d\u307e\u3057\u305f\u304c\u3001IFRS\u3092\u81ea\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u63a1\u7528\u3059\u308b\u56fd\u304c\u6025\u5897\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3082\u30012016\u5e74\u306bIASB\u306b\u3088\u3063\u3066IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\uff08\u4ee5\u4e0b\u300cIFRS\u7b2c16\u53f7\u300d\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u540c\u5e74\uff12\u6708\u306b\u7c73\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\uff08Financial Accounting Standards Board\uff1aFASB\uff09\u304cTopic842\u300c\u30ea\u30fc\u30b9\u300d\uff08\u4ee5\u4e0b\u300cTopic842\u300d\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002IFRS\u7b2c16\u53f7\u3068Topic842\u3067\u306f\u3069\u3061\u3089\u3082\u3001\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3082\u542b\u3080\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u8cc7\u7523\u3068\u8ca0\u50b5\u3092\u8a08\u4e0a\u3059\u308b\u300c\u4f7f\u7528\u6a29\u30e2\u30c7\u30eb\u300d\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4eca\u307e\u3067\u898b\u3066\u304d\u305f\u901a\u308a\u3001\u73fe\u72b6\u3001\u65e5\u672c\u3067\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300d\uff09\u306b\u3066\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306f\u3001\u901a\u5e38\u306e\u8cc3\u8cb8\u501f\u53d6\u5f15\u306b\u4fc2\u308b\u65b9\u6cd5\u306b\u6e96\u3058\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08\u3044\u308f\u3086\u308b\u8cc3\u8cb8\u501f\u51e6\u7406\uff09\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u540c\u3058\u53d6\u5f15\u3067\u3082\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u306b\u57fa\u3065\u3044\u3066\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u3068\u3001IFRS\u7b2c16\u53f7\u3084Topic842\u306b\u57fa\u3065\u3044\u3066\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u3067\u306f\u3001\u6c7a\u7b97\u66f8\u3078\u306e\u5f71\u97ff\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6c7a\u7b97\u66f8\u3092\u6bd4\u8f03\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08Accounting Standards Board of Japan\uff1aASBJ\uff09\u304c\u691c\u8a0e\u3092\u91cd\u306d\u30012023\u5e74\uff15\u6708\uff12\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u672c\u516c\u958b\u8349\u6848\u300d\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/project\/exposure_draft\/y2023\/2023-0502.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c73\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672c\u516c\u958b\u8349\u6848\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u6b21\u306b\u672c\u516c\u958b\u8349\u6848\u306b\u3064\u3044\u3066\u3001\u7d30\u304b\u3044\u70b9\u306b\u306f\u8a00\u53ca\u305b\u305a\u3001\u4e3b\u306b\u958b\u767a\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u65b9\u91dd\u3092\u78ba\u8a8d\u3057\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u3068\u30ea\u30fc\u30b9\u306e\u8b58\u5225<\/strong><\/h4>\n<p>\u672c\u516c\u958b\u8349\u6848\u3067\u306f\u3001\u501f\u624b\u306b\u95a2\u3059\u308b\u7528\u8a9e\u306e\u5b9a\u7fa9\u306f\u3001\u672c\u516c\u958b\u8349\u6848\u306b\u95a2\u9023\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001IFRS\u7b2c16\u53f7\u306e\u5b9a\u7fa9\u3092\u53d6\u308a\u5165\u308c\u3001\u8cb8\u624b\u306b\u95a2\u3059\u308b\u7528\u8a9e\u306e\u5b9a\u7fa9\u306f\u3001\u73fe\u884c\u57fa\u6e96\u306b\u304a\u3051\u308b\u5b9a\u7fa9\u3092\u57fa\u672c\u7684\u306b\u8e0f\u8972\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u306f\u3001IFRS\u7b2c16\u53f7\u3068\u6574\u5408\u3055\u305b\u3066\u3001\u300c\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5951\u7d04\u53c8\u306f\u5951\u7d04\u306e\u4e00\u90e8\u5206\u300d\uff08\u672c\u516c\u958b\u8349\u6848\u7b2c\uff15\u9805\uff09\u3068\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u306b\u306f\u306a\u304b\u3063\u305f\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u5b9a\u3081\u306b\u3064\u3044\u3066\u3082\u3001\u57fa\u672c\u7684\u306bIFRS\u7b2c16\u53f7\u3068\u6574\u5408\u3055\u305b\u3066\u3001\u501f\u624b\u3068\u8cb8\u624b\u306e\u4e21\u65b9\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u501f\u624b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306a\u65b9\u91dd\u3068\u3057\u3066\u306f\u3001IFRS\u7b2c16\u53f7\u306e\u3059\u3079\u3066\u3092\u53d6\u308a\u5165\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e3b\u8981\u306a\u5185\u5bb9\u306e\u307f\u3092\u53d6\u308a\u5165\u308c\u3001\u7c21\u7d20\u3067\u5229\u4fbf\u6027\u304c\u9ad8\u3044\u306a\u3069\u3001\u5b9f\u52d9\u306b\u914d\u616e\u3057\u305f\u65b9\u7b56\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u672c\u516c\u958b\u8349\u6848\u3067\u306f\u3001IFRS\u7b2c16\u53f7\u3068\u540c\u3058\u304f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u304b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u304b\u306b\u95a2\u4fc2\u306a\u304f\u3001\u3059\u3079\u3066\u306e\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u306f\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u3057\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u3067\u306f\u4f7f\u7528\u6a29\u8cc7\u7523\u306b\u4fc2\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u30ea\u30fc\u30b9\u8ca0\u50b5\u306b\u4fc2\u308b\u5229\u606f\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u300c\u5358\u4e00\u306e\u4f1a\u8a08\u51e6\u7406\u30e2\u30c7\u30eb\u300d\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3092\u63d0\u6848\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u4f7f\u7528\u6a29\u8cc7\u7523\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u3092\u8a08\u4e0a\u305b\u305a\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u3092\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u6700\u5f8c\u306e<span style=\"color: #b22222;\">\u2461\uff08\u2171\uff09\uff08\u30ed\uff09<\/span>\u4ee5\u5916\u306f\u3001\u73fe\u884c\u57fa\u6e96\u3092\u8e0f\u8972\u3057\u3066\u3044\u307e\u3059\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\u77ed\u671f\u30ea\u30fc\u30b9\uff08\u30ea\u30fc\u30b9\u958b\u59cb\u65e5\u306b\u304a\u3044\u3066\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u304c12\u30f6\u6708\u4ee5\u5185\u3067\u3042\u308b\u30ea\u30fc\u30b9\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5c11\u984d\u30ea\u30fc\u30b9<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u2170\uff09<\/span>\u3000\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u8cfc\u5165\u6642\u306b\u8cbb\u7528\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u304c\u63a1\u7528\u3055\u308c\u308b\u5834\u5408\u3067\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u304c\u5f53\u8a72\u57fa\u6e96\u984d\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u2171\uff09<\/span>\u3000\u6b21\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u30ea\u30fc\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u30a4\uff09<\/span>\u3000\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u7167\u3089\u3057\u3066\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u30ea\u30fc\u30b9\u3067\u3001\u30ea\u30fc\u30b9\u5951\u7d04\uff11\u4ef6\u5f53\u305f\u308a\u306e\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u30ed\uff09<\/span>\u3000\u539f\u8cc7\u7523\u306e\u4fa1\u5024\u304c\u65b0\u54c1\u6642\u306b\u304a\u3088\u305d5,000\u7c73\u30c9\u30eb\u4ee5\u4e0b\u306e\u30ea\u30fc\u30b9<\/p>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; 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