{"id":267821,"date":"2025-02-06T10:14:29","date_gmt":"2025-02-06T01:14:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267821"},"modified":"2025-05-01T14:41:34","modified_gmt":"2025-05-01T05:41:34","slug":"lease-article-33","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-article-33\/","title":{"rendered":"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><span style=\"font-size: 20px;\"><strong>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\u306f\u3001\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96BC22\u9805\uff09\u3002<!--more--><\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u306b\u304a\u3051\u308b\u501f\u624b\u306b\u95a2\u3059\u308b\u7528\u8a9e\u306e\u5b9a\u7fa9\u306e\u3046\u3061\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u9023\u306e\u3042\u308b\u3082\u306e\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u7528\u8a9e\u306e\u5b9a\u7fa9\u306b\u542b\u3081\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u8cb8\u624b\u306b\u95a2\u3059\u308b\u7528\u8a9e\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u306b\u304a\u3051\u308b\u5b9a\u7fa9\u3092\u57fa\u672c\u7684\u306b\u8e0f\u8972\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\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<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u300c\u30ea\u30fc\u30b9\u300d\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff16\u9805\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=\"text-indent: 15px; margin-bottom: 3px;\">\u300c\u30ea\u30fc\u30b9\u300d\u3068\u306f\u3001\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\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u306f\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u308b\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff11\u9805\u3001\uff14\u9805\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=\"text-indent: 15px; margin-bottom: 3px;\">\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u3068\u306f\u3001\u7279\u5b9a\u306e\u7269\u4ef6\u306e\u6240\u6709\u8005\u305f\u308b\u8cb8\u624b\uff08\u30ec\u30c3\u30b5\u30fc\uff09\u304c\u3001\u5f53\u8a72\u7269\u4ef6\u306e\u501f\u624b\uff08\u30ec\u30c3\u30b7\u30fc\uff09\u306b\u5bfe\u3057\u3001\u5408\u610f\u3055\u308c\u305f\u671f\u9593\uff08\u4ee5\u4e0b\u300c\u30ea\u30fc\u30b9\u671f\u9593\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u308f\u305f\u308a\u3053\u308c\u3092\u4f7f\u7528\u53ce\u76ca\u3059\u308b\u6a29\u5229\u3092\u4e0e\u3048\u3001\u501f\u624b\u306f\u3001\u5408\u610f\u3055\u308c\u305f\u4f7f\u7528\u6599\uff08\u4ee5\u4e0b\u300c\u30ea\u30fc\u30b9\u6599\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u8cb8\u624b\u306b\u652f\u6255\u3046\u53d6\u5f15\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u300d\u304b\u3089\u300c\u30ea\u30fc\u30b9\u300d\u306e\u7528\u8a9e\u306b\u6539\u6b63\u3055\u308c\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u540d\u79f0\u3082\u3001\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u304b\u3089\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3078\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u958b\u767a\u306b\u969b\u3057\u3066\u3001\u6b21\u306e\u5951\u7d04\u306b\u3064\u3044\u3066\u3082\u5be9\u8b70\u3055\u308c\u305f\u304c\u3001\u3044\u305a\u308c\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u3082\u30b5\u30fc\u30d3\u30b9\u306e\u8981\u7d20\u3092\u533a\u5206\u3057\u305f\u5f8c\u306b\u3001\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u3092\u6e80\u305f\u3059\u90e8\u5206\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u3057\u3001\u5f53\u8a72\u90e8\u5206\u306b\u3064\u3044\u3066\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96BC31\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u3089\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u3001\u89e3\u8aac\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u300c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u300d\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9625\u9805\uff5e28\u9805\u7b49\uff09\u306e\u7406\u89e3\u304c\u91cd\u8981\u306b\u306a\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u81ea\u52d5\u8eca\u306e\u30ea\u30fc\u30b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u4e8b\u52d9\u6240\u7b49\u306e\u4e0d\u52d5\u7523\u8cc3\u8cb8\u501f\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u8cc3\u8cb8\u7528\u4f4f\u5b85\u4e8b\u696d\u306e\u305f\u3081\u306e\u30b5\u30d6\u30ea\u30fc\u30b9\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u5b9a\u671f\u50ad\u8239\u5951\u7d04<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u5951\u7d04<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u300c\u30ea\u30fc\u30b9\u300d\u306f\u3001\u5951\u7d04\u53c8\u306f\u5951\u7d04\u306e\u4e00\u90e8\u5206\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u300c\u5951\u7d04\u300d\u306e\u5b9a\u7fa9\u3082\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u300c\u5951\u7d04\u300d\u3068\u306f\u3001\u6cd5\u7684\u306a\u5f37\u5236\u529b\u306e\u3042\u308b\u6a29\u5229\u53ca\u3073\u7fa9\u52d9\u3092\u751f\u3058\u3055\u305b\u308b\u8907\u6570\u306e\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3051\u308b\u53d6\u6c7a\u3081\u3092\u3044\u3044\u3001\u5951\u7d04\u306b\u306f\u3001\u66f8\u9762\u3001\u53e3\u982d\u3001\u53d6\u5f15\u6163\u884c\u7b49\u304c\u542b\u307e\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff15\u9805\uff09\u3002<\/p>\n<p>\u5951\u7d04\u306f\u3001\u53e3\u982d\u306b\u3088\u308b\u3082\u306e\u3084\u53d6\u5f15\u6163\u884c\u306b\u3088\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u6cd5\u7684\u306a\u62d8\u675f\u529b\u304c\u3042\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u5951\u7d04\u300d\uff08\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\uff15\u9805\u300120\u9805\uff09\u3068\u540c\u69d8\u306e\u5b9a\u7fa9\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96BC23\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3042\u305f\u308a\u5951\u7d04\uff08\u66f8\uff09\u3092\u8aad\u307f\u8fbc\u3080\u969b\u306b\u306f\u3001\u6c11\u6cd5\u306a\u3069\u306e\u6cd5\u4ee4\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3082\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u5951\u7d04\u306f\u3001\u901a\u5e38\u3001\u5951\u7d04\u66f8\u3068\u3044\u3046\u66f8\u9762\u306e\u5f62\u5f0f\u3067\u7de0\u7d50\u3055\u308c\u3001\u53d6\u5f15\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3044\u3066\u660e\u78ba\u306b\u3055\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u5951\u7d04\u304c\u30ea\u30fc\u30b9\u3092\u542b\u3080\u304b\u5426\u304b\u306e\u5224\u65ad\u3092\u884c\u3046\uff08\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306e\u5224\u65ad\uff09\u3053\u3068\u306b\u306a\u308a\u3001\u5951\u7d04\u306e\u7de0\u7d50\u6642\u306b\u3001\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u306f\u3001\u5f53\u8a72\u5951\u7d04\u304c\u30ea\u30fc\u30b9\u3092\u542b\u3080\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9625\u9805\uff5e27\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u8907\u6570\u306e\u5951\u7d04\u306f\u3001\u533a\u5206\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u304b\u5358\u4e00\u306e\u5951\u7d04\u3068\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u304b\u306b\u3088\u308a\u7d50\u679c\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u30ea\u30fc\u30b9\u306b\u304a\u3051\u308b\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u91d1\u984d\u53ca\u3073\u6642\u671f\u3092\u9069\u5207\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u3001\u8907\u6570\u306e\u5951\u7d04\u3092\u7d50\u5408\u3057\u3001\u5358\u4e00\u306e\u5951\u7d04\u3068\u307f\u306a\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3082\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96BC24\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u30ea\u30fc\u30b9\u3068\u6c11\u6cd5\u306e\u8cc3\u8cb8\u501f<\/strong><\/h4>\n<p>\u516c\u958b\u8349\u6848\u306b\u5bfe\u3057\u3066\u3001\u6c11\u6cd5\u4e0a\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3068\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u8aac\u660e\u3059\u308b\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u306e\u30b3\u30e1\u30f3\u30c8\uff08\u30b3\u30e1\u30f3\u30c8\u5bfe\u5fdcNo.33\uff09\u304c\u5bc4\u305b\u3089\u308c\u3066\u304a\u308a\u3001\u6211\u304c\u56fd\u306b\u304a\u3051\u308b\u6cd5\u89e3\u91c8\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u304c\u5b9f\u52d9\u306e\u73fe\u5834\u306b\u6ce2\u53ca\u3057\u3001\u5b9f\u52d9\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u306e\u61f8\u5ff5\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u8a72\u30b3\u30e1\u30f3\u30c8\u306b\u5bfe\u3057\u3066\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u6cd5\u5f8b\u8ad6\u306b\u306f\u76f4\u63a5\u8e0f\u307f\u8fbc\u307e\u305a\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u7d50\u8ad6\u306e\u80cc\u666f\u306b\u304a\u3044\u3066\u6c11\u6cd5\u4e0a\u306e\u8cc3\u8cb8\u501f\u3068\u306e\u95a2\u4fc2\u3092\u793a\u3059\u3053\u3068\u306f\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u539f\u8cc7\u7523\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306a\u3069<\/strong><\/h4>\n<p>\u300c\u30ea\u30fc\u30b9\u300d\u306e\u5b9a\u7fa9\u3067\u306f\u3001\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u539f\u8cc7\u7523\u306a\u3069\u306e\u5b9a\u7fa9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u300c\u30ea\u30fc\u30b9\u300d\u306e\u307b\u304b\u306b\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u7528\u8a9e\u304c\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\uff17\u9805\uff5e11\u9805\u300114\u9805\uff09\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u7528\u8a9e\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306a\u3058\u307f\u306e\u306a\u3044\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u3001\u5b9a\u7fa9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\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:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2025\/5\/1\u3015<\/span><br \/>\n<span style=\"color: #ff0000;\"> \u306a\u304a\u3001\u501f\u624b\u53ca\u3073\u8cb8\u624b\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u30012025\u5e74\uff14\u670823\u65e5\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/news_release\/407019.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u4fee\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u6b21\u306e\u3088\u3046\u306b\u4fee\u6b63\u3055\u308c\u3066\u3044\u308b\uff082025\u5e74\uff13\u670831\u65e5\u306e\u300c\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u300d\u3078\u306e\u5bfe\u5fdc\uff09\u3002<\/span><\/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: #006400;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span> \u501f\u624b<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\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\u7372\u5f97\u3059\u308b<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u8005<\/span>\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span> \u8cb8\u624b<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\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\u63d0\u4f9b\u3059\u308b<span style=\"border-bottom: 1px solid #ff0000; color: #ff0000;\">\u8005<\/span>\u3092\u3044\u3046\u3002<\/p>\n<\/div>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span> \u501f\u624b<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\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\u7372\u5f97\u3059\u308b\u4f01\u696d\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span> \u8cb8\u624b<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\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\u63d0\u4f9b\u3059\u308b\u4f01\u696d\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span> \u539f\u8cc7\u7523<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u30ea\u30fc\u30b9\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3067\u3001\u8cb8\u624b\u306b\u3088\u3063\u3066\u501f\u624b\u306b\u5f53\u8a72\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u304c\u79fb\u8ee2\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span> \u4f7f\u7528\u6a29\u8cc7\u7523<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u501f\u624b\u304c\u539f\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u8868\u3059\u8cc7\u7523\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span> \u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u5951\u7d04\u306b\u5b9a\u3081\u3089\u308c\u305f\u671f\u9593\uff08\u4ee5\u4e0b\u300c\u5951\u7d04\u671f\u9593\u300d\u3068\u3044\u3046\uff09\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u5f53\u8a72\u5951\u7d04\u3092\u89e3\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u30ea\u30fc\u30b9\u53c8\u306f\u3053\u308c\u306b\u6e96\u305a\u308b\u30ea\u30fc\u30b9\u3067\u3001\u501f\u624b\u304c\u3001\u539f\u8cc7\u7523\u304b\u3089\u3082\u305f\u3089\u3055\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u5b9f\u8cea\u7684\u306b\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u304b\u3064\u3001\u5f53\u8a72\u539f\u8cc7\u7523\u306e\u4f7f\u7528\u306b\u4f34\u3063\u3066\u751f\u3058\u308b\u30b3\u30b9\u30c8\u3092\u5b9f\u8cea\u7684\u306b\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u30ea\u30fc\u30b9\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #006400;\">\u25b7<\/span> \u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 10px;\">\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u4ee5\u5916\u306e\u30ea\u30fc\u30b9\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u501f\u5730\u6a29\u3001\u30bb\u30fc\u30eb\u30fb\u30a2\u30f3\u30c9\u30fb\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u53d6\u5f15\u3001\u30b5\u30d6\u30ea\u30fc\u30b9\u53d6\u5f15\u306a\u3069<\/strong><\/h4>\n<p>\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u6b21\u306e\u5b9a\u7fa9\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff14\u9805\u300193\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u73fe\u884c\u306e\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\uff09\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u3082\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u9805\u76ee\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\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:#65318e;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #65318e;\">\u25b7<\/span> \u501f\u5730\u6a29<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u5efa\u7269\u306e\u6240\u6709\u3092\u76ee\u7684\u3068\u3059\u308b\u5730\u4e0a\u6a29\u53c8\u306f\u571f\u5730\u306e\u8cc3\u501f\u6a29\u3092\u3044\u3046\uff08\u501f\u5730\u501f\u5bb6\u6cd5\uff08\u5e73\u6210\uff13\u5e74\u6cd5\u5f8b\u7b2c90\u53f7\uff09\u9644\u5247\uff12\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u5ec3\u6b62\u524d\u306e\u501f\u5730\u6cd5\uff08\u4ee5\u4e0b\u300c\u501f\u5730\u6cd5\u300d\u3068\u3044\u3046\uff09\uff11\u6761\u53ca\u3073\u501f\u5730\u501f\u5bb6\u6cd5\uff12\u6761\uff11\u53f7\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#65318e;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #65318e;\">\u25b7<\/span> \u65e7\u501f\u5730\u6a29<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u501f\u5730\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a2d\u5b9a\u3055\u308c\u305f\u501f\u5730\u6a29\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#65318e;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #65318e;\">\u25b7<\/span> \u666e\u901a\u501f\u5730\u6a29<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u5b9a\u671f\u501f\u5730\u6a29\u4ee5\u5916\u306e\u501f\u5730\u6a29\uff08\u65e7\u501f\u5730\u6a29\u3092\u9664\u304f\uff09\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#65318e;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #65318e;\">\u25b7<\/span> \u5b9a\u671f\u501f\u5730\u6a29<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u501f\u5730\u501f\u5bb6\u6cd522\u6761\uff11\u9805\u300123\u6761\uff11\u9805\u53ca\u3073\uff12\u9805\u53c8\u306f24\u6761\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u5b9a\u3081\u306e\u3042\u308b\u501f\u5730\u6a29\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#65318e;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #65318e;\">\u25b7<\/span> \u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306b\u4fc2\u308b\u6a29\u5229\u91d1\u7b49<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306b\u304a\u3044\u3066\u501f\u5730\u6a29\u8005\u3067\u3042\u308b\u501f\u624b\u304c\u501f\u5730\u6a29\u8a2d\u5b9a\u8005\u3067\u3042\u308b\u8cb8\u624b\u306b\u652f\u6255\u3063\u305f\u6a29\u5229\u91d1\u3001\u53ca\u3073\u501f\u624b\u3068\u8cb8\u624b\u3068\u306e\u9593\u3067\u501f\u5730\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u306b\u3042\u305f\u308a\u5f53\u8a72\u8cb8\u624b\u304c\u7b2c\u4e09\u8005\u3068\u501f\u5730\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u5f53\u8a72\u501f\u624b\u304c\u5f53\u8a72\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u501f\u5730\u6a29\u306e\u8b72\u6e21\u5bfe\u4fa1\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#65318e;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #65318e;\">\u25b7<\/span> \u30bb\u30fc\u30eb\u30fb\u30a2\u30f3\u30c9\u30fb\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u58f2\u624b\u3067\u3042\u308b\u501f\u624b\u304c\u8cc7\u7523\u3092\u8cb7\u624b\u3067\u3042\u308b\u8cb8\u624b\u306b\u8b72\u6e21\u3057\u3001\u58f2\u624b\u3067\u3042\u308b\u501f\u624b\u304c\u8cb7\u624b\u3067\u3042\u308b\u8cb8\u624b\u304b\u3089\u5f53\u8a72\u8cc7\u7523\u3092\u30ea\u30fc\u30b9\uff08\u4ee5\u4e0b\u300c\u30ea\u30fc\u30b9\u30d0\u30c3\u30af\u300d\u3068\u3044\u3046\uff09\u3059\u308b\u53d6\u5f15\u3092\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#65318e;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #65318e;\">\u25b7<\/span> \u30b5\u30d6\u30ea\u30fc\u30b9\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 10px;\">\u539f\u8cc7\u7523\u304c\u501f\u624b\u304b\u3089\u7b2c\u4e09\u8005\u306b\u3055\u3089\u306b\u30ea\u30fc\u30b9\uff08\u4ee5\u4e0b\u300c\u30b5\u30d6\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\uff09\u3055\u308c\u3001\u5f53\u521d\u306e\u8cb8\u624b\u3068\u501f\u624b\u3068\u306e\u9593\u306e\u30ea\u30fc\u30b9\u304c\u4f9d\u7136\u3068\u3057\u3066\u6709\u52b9\u3067\u3042\u308b\u53d6\u5f15\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3001\u5f53\u521d\u306e\u8cb8\u624b\u3068\u501f\u624b\u3068\u306e\u9593\u306e\u30ea\u30fc\u30b9\u3092\u300c\u30d8\u30c3\u30c9\u30ea\u30fc\u30b9\u300d\u3001\u30d8\u30c3\u30c9\u30ea\u30fc\u30b9\u306b\u304a\u3051\u308b\u501f\u624b\u3092\u300c\u4e2d\u9593\u7684\u306a\u8cb8\u624b\u300d\u3068\u3044\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#65318e;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #65318e;\">\u25b7<\/span> \u8ee2\u30ea\u30fc\u30b9\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 10px;\">\u30b5\u30d6\u30ea\u30fc\u30b9\u53d6\u5f15\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff14\u9805\uff0812\uff09\uff09\u306e\u3046\u3061\u3001\u30d8\u30c3\u30c9\u30ea\u30fc\u30b9\u306e\u539f\u8cc7\u7523\u306e\u6240\u6709\u8005\u304b\u3089\u5f53\u8a72\u539f\u8cc7\u7523\u306e\u30ea\u30fc\u30b9\u3092\u53d7\u3051\u3001\u3055\u3089\u306b\u540c\u4e00\u8cc7\u7523\u3092\u6982\u306d\u540c\u4e00\u306e\u6761\u4ef6\u3067\u7b2c\u4e09\u8005\u306b\u30ea\u30fc\u30b9\u3059\u308b\u53d6\u5f15\u3092\u8ee2\u30ea\u30fc\u30b9\u53d6\u5f15\u3068\u3044\u3046\u3002<\/p>\n<\/div>\n<strong>\u3000<\/strong><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c34\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_20240913_02.pdf\" target=\"_blank\" rel=\"noopener\">\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u2f64\u6307\u91dd\u7b2c33\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_20240913_04.pdf\" target=\"_blank\" rel=\"noopener\">\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u2f64\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_20240913_46.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u516c\u958b\u8349\u6848\u7b2c 73 \u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=36\" target=\"_blank\" rel=\"noopener\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/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<\/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>\u4eca\u56de\u306f\u3001\u30ea\u30fc\u30b9\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96BC22\u9805\uff09\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[246,178,167,182,290,232],"tags":[325,476,475],"backnumber":[2369],"series":[2382],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 00:11:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267821"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=267821"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267821\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267821"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267821"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}