{"id":267933,"date":"2025-02-20T10:15:30","date_gmt":"2025-02-20T01:15:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267933"},"modified":"2025-02-19T11:45:15","modified_gmt":"2025-02-19T02:45:15","slug":"lease-article-34","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-article-34\/","title":{"rendered":"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\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\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\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: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u5951\u7d04\u306e\u7de0\u7d50\u6642\u306b\u304a\u3051\u308b\u30ea\u30fc\u30b9\u306e\u8b58\u5225<\/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<!--more--><\/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>\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>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u30ea\u30fc\u30b9\u300d\u3068\u306f\u3001\u300c\u5951\u7d04\u53c8\u306f\u5951\u7d04\u306e\u4e00\u90e8\u5206\u300d\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306e\u5224\u65ad\u306b\u969b\u3057\u3066\u306f\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\uff09\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6982\u8981\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9625\u9805\uff5e30\u9805\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff15\u9805\uff5e16\u9805\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:#B22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09\u3000<\/span>\u5951\u7d04\u304c\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306f\u30ea\u30fc\u30b9\u3092\u542b\u3080\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306e\u4e00\u65b9\u306e\u5f53\u4e8b\u8005\uff08\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\uff09\u304b\u3089\u5f53\u8a72\u5951\u7d04\u306e\u4ed6\u65b9\u306e\u5f53\u4e8b\u8005\uff08\u9867\u5ba2\uff09\u306b\u3001\u5f53\u8a72\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u9867\u5ba2\u304c\u3001\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u751f\u3058\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u9867\u5ba2\u304c\u3001\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000\u501f\u624b\u53ca\u3073\u8cb8\u624b\u306f\u3001\u30ea\u30fc\u30b9\u3092\u542b\u3080\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3059\u308b\u90e8\u5206\u3068\u30ea\u30fc\u30b9\u3092\u69cb\u6210\u3057\u306a\u3044\u90e8\u5206\u3068\u306b\u5206\u3051\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u5951\u7d04\u304c\u30ea\u30fc\u30b9\u3092\u542b\u3080\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u5951\u7d04\u304c<span style=\"border-bottom: solid 1px #B22222;\">\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523<\/span>\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229<\/span>\u3092\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u308a\u5bfe\u4fa1\u3068\u4ea4\u63db\u306b\u79fb\u8ee2\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306f\u30ea\u30fc\u30b9\u3092\u542b\u3080\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9626\u9805\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5951\u7d04\u306f\u3001<span style=\"color: #ff6600;\">\u2460<\/span>\u8cc7\u7523\u304c\u7279\u5b9a\u3055\u308c\u3001\u304b\u3064\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306b\u3001\u30ea\u30fc\u30b9\u3092\u542b\u3080\u3068\u5224\u65ad\u3055\u308c\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9626\u9805\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff15\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306e\u5224\u65ad\u306b\u969b\u3057\u3066\u306f\u3001\u6b21\u306e\uff12\u3064\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\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: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u8cc7\u7523\u304c\u7279\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\uff08\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u5224\u65ad\u3068\u6307\u56f3\u6a29\u306e\u5224\u65ad\uff09<\/p>\n<\/div>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u300c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u300d\u306f\u65b0\u305f\u306b\u898f\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7406\u89e3\u304c\u96e3\u3057\u3044\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306b\u8a18\u8f09\u3059\u308b\u3088\u3046\u306b\u3001\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306e\u5224\u65ad\u306b\u969b\u3057\u3066\u306f\u3001\u591a\u304f\u306e\u8981\u4ef6\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\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_01.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\uff3b\u8a2d\u4f8b\uff11\uff3d<\/a>\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u300d\u3092\u8a2d\u3051\u3066\u3001\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306e\u5224\u65ad\u306b\u8cc7\u3059\u308b\u3088\u3046\u306b\u5de5\u592b\u3055\u308c\u3066\u304a\u308a\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b9f\u52d9\u306b\u9069\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u5f53\u8a72\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u4fbf\u5229\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n<a href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_20240913_04_01.pdf#page=5\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-267935\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/leasemanabu3-1.png\" alt=\"\" width=\"425\" height=\"550\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/leasemanabu3-1.png 1575w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/leasemanabu3-1-232x300.png 232w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/leasemanabu3-1-792x1024.png 792w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/leasemanabu3-1-768x993.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/leasemanabu3-1-1188x1536.png 1188w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/02\/leasemanabu3-1-600x776.png 600w\" sizes=\"(max-width: 425px) 100vw, 425px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_20240913_04_01.pdf#page=5\" target=\"_blank\" rel=\"noopener\">ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8cc7\u7523\u304c\u7279\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u8cc7\u7523\u306f\u3001\u901a\u5e38\u306f\u5951\u7d04\u306b\u660e\u8a18\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u7279\u5b9a\u3055\u308c\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff16\u9805\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8cc7\u7523\u304c\u5951\u7d04\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6b21\u306e<span style=\"color: #00a381;\">\uff08\uff11\uff09<\/span>\u53ca\u3073<span style=\"color: #00a381;\">\uff08\uff12\uff09<\/span>\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u3044\u305a\u308c\u3082\u6e80\u305f\u3059<\/span>\u3068\u304d\u306b\u306f\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u5f53\u8a72\u8cc7\u7523\u3092\u4ee3\u66ff\u3059\u308b\u5b9f\u8cea\u7684\u306a\u6a29\u5229\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u8cc7\u7523\u306f\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u306a\u3044\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff16\u9805\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:#00a381;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 5px;\"><span style=\"color: #00a381;\">\uff08\uff11\uff09<\/span>\u3000\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u5f53\u8a72\u8cc7\u7523\u3092\u4ed6\u306e\u8cc7\u7523\u306b\u4ee3\u66ff\u3059\u308b\u5b9f\u8cea\u4e0a\u306e\u80fd\u529b\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 12px; line-height: 25px; -moz-border-radius: 0px; border-radius: 0px; background-color: #ffffff; color: #000000; border-color: #00a381;\">\u300c\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u5f53\u8a72\u8cc7\u7523\u3092\u4ed6\u306e\u8cc7\u7523\u306b\u4ee3\u66ff\u3059\u308b\u5b9f\u8cea\u4e0a\u306e\u80fd\u529b\u3092\u6709\u3057\u3066\u3044\u308b\u300d\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd6\u9805\uff08\uff11\uff09\uff09\u5834\u5408\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u9867\u5ba2\u306f\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u8cc7\u7523\u3092\u5165\u308c\u66ff\u3048\u308b\u3053\u3068\u3092\u59a8\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u304b\u3064\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u4ee3\u66ff\u8cc7\u7523\u3092\u5bb9\u6613\u306b\u5229\u7528\u53ef\u80fd\u3067\u3042\u308b\u304b\u53c8\u306f\u5408\u7406\u7684\u306a\u671f\u9593\u5185\u306b\u8abf\u9054\u3067\u304d\u308b\u5834\u5408\u7b49\u304c\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC11\u9805\uff09\u3002<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #00a381;\">\uff08\uff12\uff09<\/span>\u3000\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u4ed6\u306e\u8cc7\u7523\u306b\u4ee3\u66ff\u3059\u308b\u3053\u3068\u304b\u3089\u3082\u305f\u3089\u3055\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u3001\u4ee3\u66ff\u3059\u308b\u3053\u3068\u304b\u3089\u751f\u3058\u308b\u30b3\u30b9\u30c8\u3092\u4e0a\u56de\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u4ee3\u66ff\u3059\u308b\u6a29\u5229\u306e\u884c\u4f7f\u306b\u3088\u308a\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4eab\u53d7\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u304a\u3044\u3066\u3001\u300c\u501f\u624b\u300d\u53ca\u3073\u300c\u8cb8\u624b\u300d\u306e\u7528\u8a9e\u3092\u4f7f\u7528\u305b\u305a\u306b\u300c\u9867\u5ba2\u300d\u53ca\u3073\u300c\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u300d\u3068\u3044\u3046\u7528\u8a9e\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306e\u5224\u65ad\u306e\u6bb5\u968e\u306f\u5951\u7d04\u304c\u30ea\u30fc\u30b9\u3092\u542b\u3080\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u6bb5\u968e\u3067\u3042\u308a\u3001\u5951\u7d04\u304c\u30ea\u30fc\u30b9\u3092\u542b\u307e\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC\uff19\u9805\uff09\u3002<\/p>\n<p>\u300c\u9867\u5ba2\u300d\u53ca\u3073\u300c\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u300d\u306f\u3001\u30ea\u30fc\u30b9\u3092\u542b\u3080\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u300c\u501f\u624b\u300d\u53ca\u3073\u300c\u8cb8\u624b\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC\uff19\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5951\u7d04\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u8cc7\u7523\u306f\u3001\u901a\u5e38\u306f\u5951\u7d04\u306b\u660e\u8a18\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u7279\u5b9a\u3055\u308c\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff16\u9805\uff09\u3002<\/p>\n<p>IFRS\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u300d\u3067\u306f\u3001\u8cc7\u7523\u304c\u5951\u7d04\u306b\u660e\u8a18\u3055\u308c\u306a\u3044\u5834\u5408\u3067\u3082\u9ed9\u793a\u7684\u306b\u5b9a\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7279\u5b9a\u3055\u308c\u5f97\u308b\u3068\u306e\u5b9a\u3081\u304c\u3042\u308b\u304c\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\u306f\u5f53\u8a72\u5b9a\u3081\u3092\u53d6\u308a\u5165\u308c\u306a\u304b\u3063\u305f\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC10\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u5f53\u8a72\u5b9a\u3081\u3092\u7f6e\u304b\u306a\u304f\u3068\u3082\u3001\u9867\u5ba2\u304c\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u751f\u3058\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u304c\u5951\u7d04\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u304f\u3068\u3082\u4e8b\u5b9f\u3068\u72b6\u6cc1\u306b\u3088\u308a\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u304d\u304c\u3042\u308a\u3001\u3053\u306e\u3068\u304d\u306b\u306f\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u95a2\u3059\u308b\u9069\u5207\u306a\u5224\u65ad\u304c\u306a\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3067\u3042\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u3002\u53cd\u5bfe\u306b\u3001\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u306b\u307e\u3067\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306e\u5224\u65ad\u3092\u884c\u3046\u5fc5\u8981\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u3057\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC10\u9805\uff09\u3002<\/p>\n<p>\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\u306b\u5bfe\u3059\u308b\u300c\u4e3b\u306a\u30b3\u30e1\u30f3\u30c8\u306e\u6982\u8981\u3068\u305d\u308c\u3089\u306b\u5bfe\u3059\u308b\u5bfe\u5fdc\u300d\u306e<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#page=68\" target=\"_blank\" rel=\"noopener\">No.56<\/a>\u306f\u3001\u5f79\u52d9\u63d0\u4f9b\u5951\u7d04\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u306b\u3064\u3044\u3066\u306e\u30b3\u30e1\u30f3\u30c8\u3067\u3042\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\u5951\u7d04\u306e\u4e2d\u306b\u5b9f\u8cea\u7684\u306b\u8cc7\u7523\u306e\u4f7f\u7528\u306e\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3067\u5f53\u8a72\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u501f\u624b\u304c\u652f\u914d\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u5951\u7d04\u306e\u5b9f\u8cea\u3092\u512a\u5148\u3057\u3001\u30ea\u30fc\u30b9\u3068\u3057\u3066\u8b58\u5225\u3059\u308b\u3053\u3068\u304c\u501f\u624b\u306e\u7d4c\u6e08\u5b9f\u614b\u3092\u5fe0\u5b9f\u306b\u8868\u73fe\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u304c\u79fb\u8ee2\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad<\/strong><\/h4>\n<p>\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u671f\u9593\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff14\u9805\uff08\uff11\uff09\uff09\u5168\u4f53\u3092\u901a\u3058\u3066\u3001\u6b21\u306e<span style=\"color: #4682b4;\">\uff08\uff11\uff09<\/span>\u53ca\u3073<span style=\"color: #4682b4;\">\uff08\uff12\uff09<\/span>\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5834\u5408\u3001\u5f53\u8a72\u5951\u7d04\u306e\u4e00\u65b9\u306e\u5f53\u4e8b\u8005\uff08\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\uff09\u304b\u3089\u5f53\u8a72\u5951\u7d04\u306e\u4ed6\u65b9\u306e\u5f53\u4e8b\u8005\uff08\u9867\u5ba2\uff09\u306b\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u304c\u79fb\u8ee2\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff15\u9805\u3001BC\uff19\u9805\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:#4682B4;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff11\uff09<\/span>\u3000\u9867\u5ba2\u304c\u3001\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u751f\u3058\u308b<span style=\"border-bottom: solid 1px #B22222;\">\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u6a29\u5229<\/span>\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff12\uff09<\/span>\u3000\u9867\u5ba2\u304c\u3001\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229<\/span>\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229<\/strong><\/h4>\n<p>\u300c\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u300d\u306b\u95a2\u3057\u3066\u3001\u9867\u5ba2\u306f\u3001\u6b21\u306e<span style=\"color: #d57c6b;\">\uff08\uff11\uff09<\/span>\u53c8\u306f<span style=\"color: #d57c6b;\">\uff08\uff12\uff09<\/span>\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u3044\u305a\u308c\u304b\u306e\u5834\u5408<\/span>\u306b\u306e\u307f\u3001\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u7279\u5b9a\u3055\u308c\u305f<span style=\"border-bottom: solid 1px #B22222;\">\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229<\/span>\u3092\u6709\u3057\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff18\u9805\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:#d57c6b;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 5px;\"><span style=\"color: #d57c6b;\">\uff08\uff11\uff09<\/span>\u3000\u9867\u5ba2\u304c\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u4f7f\u7528\u304b\u3089\u5f97\u3089\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8cc7\u7523\u306e\u4f7f\u7528\u65b9\u6cd5\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 12px; line-height: 25px; -moz-border-radius: 0px; border-radius: 0px; background-color: #ffffff; color: #000000; border-color: #d57c6b;\">\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u9867\u5ba2\u304c\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u4f7f\u7528\u304b\u3089\u5f97\u3089\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8cc7\u7523\u306e\u4f7f\u7528\u65b9\u6cd5\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9867\u5ba2\u306f\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u5f53\u8a72\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\uff18\u9805\uff08\uff11\uff09\u3001BC12\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u3053\u306e\u5834\u5408\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306e\u4f7f\u7528\u304b\u3089\u751f\u3058\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u307b\u3068\u3093\u3069\u3059\u3079\u3066\u3092\u4eab\u53d7\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u9867\u5ba2\u304c\u5f53\u8a72\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u652f\u914d\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u305f\u3081\u3001\u5951\u7d04\u306f\u30ea\u30fc\u30b9\u3092\u542b\u3080\u3053\u3068\u3068\u306a\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC12\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304c\u8cc7\u7523\u306e\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5951\u7d04\u306f\u30ea\u30fc\u30b9\u3092\u542b\u307e\u306a\u3044\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC12\u9805\uff09\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #d57c6b;\">\uff08\uff12\uff09<\/span>\u3000\u4f7f\u7528\u304b\u3089\u5f97\u3089\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u8cc7\u7523\u306e\u4f7f\u7528\u65b9\u6cd5\u306b\u4fc2\u308b\u6c7a\u5b9a\u304c\u4e8b\u524d\u306b\u306a\u3055\u308c\u3066\u304a\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u304b\u3064<\/span>\u3001\u6b21\u306e<span style=\"color: #d57c6b;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #d57c6b;\">\u2461<\/span>\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u3044\u305a\u308c\u304b\u3067\u3042\u308b\u5834\u5408<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #d57c6b;\">\u2460<\/span>\u3000\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u3066\u9867\u5ba2\u306e\u307f\u304c\u3001\u8cc7\u7523\u3092\u7a3c\u50cd\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u53c8\u306f\u7b2c\u4e09\u8005\u306b\u6307\u56f3\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u8cc7\u7523\u3092\u7a3c\u50cd\u3055\u305b\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #d57c6b;\">\u2461<\/span>\u3000\u9867\u5ba2\u304c\u4f7f\u7528\u671f\u9593\u5168\u4f53\u3092\u901a\u3058\u305f\u8cc7\u7523\u306e\u4f7f\u7528\u65b9\u6cd5\u3092\u4e8b\u524d\u306b\u6c7a\u5b9a\u3059\u308b\u3088\u3046\u306b\u3001\u8cc7\u7523\u3092\u8a2d\u8a08\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u305d\u306e\u4ed6\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u300c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u300d\u306e\u898f\u5b9a\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\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\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5951\u7d04\u306b\u30ea\u30fc\u30b9\u304c\u542b\u307e\u308c\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC165\u9805\uff09\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<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>\u300c\u8a2d\u4f8b\u300d\u3067\u306f\u3001\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_01.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\uff3b\u8a2d\u4f8b\uff13\uff3d<\/a>\u5c0f\u58f2\u533a\u753b\uff08\u7279\u5b9a\u3055\u308c\u305f\u8cc7\u7523\uff09\u300d\u3001\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_01.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\uff3b\u8a2d\u4f8b\uff15\uff3d<\/a>\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u30fb\u30b5\u30fc\u30d3\u30b9\uff08\u4f7f\u7528\u3092\u6307\u56f3\u3059\u308b\u6a29\u5229\uff09\u300d\u306e\u4f8b\u306a\u3069\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u300c\u2161\u3000\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u300d\u306e\u8a2d\u4f8b\uff08<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/lease_20240913_04_01.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\uff3b\u8a2d\u4f8b\uff18\uff0d\uff11\uff3d\uff5e\uff3b\u8a2d\u4f8b\uff18\uff0d\uff15\uff3d<\/a>\uff09\u3067\u3042\u308b\u304c\u3001\u666e\u901a\u501f\u5730\u5951\u7d04\u53ca\u3073\u666e\u901a\u501f\u5bb6\u5951\u7d04\u306b\u95a2\u3059\u308b\u8a2d\u4f8b\u3082\u793a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\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<\/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>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u300d\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\u3067\u306f\u7f6e\u304b\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u898f\u5b9a\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC165\u9805\uff09\u3002<br \/>\n\u300c\u30ea\u30fc\u30b9\u306e\u8b58\u5225\u300d\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3001\u5951\u7d04\u304c\u30ea\u30fc\u30b9\u3092\u542b\u3080\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u5f53\u8a72\u898f\u5b9a\u306f\u3001\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u91cd\u8981\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n","protected":false},"author":10505,"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":[2371],"series":[2382],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-26 10:54:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267933"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=267933"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267933\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267933"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267933"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}