{"id":268276,"date":"2025-03-27T10:14:32","date_gmt":"2025-03-27T01:14:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268276"},"modified":"2025-03-26T10:56:05","modified_gmt":"2025-03-26T01:56:05","slug":"financial-accounting-article-97","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-97\/","title":{"rendered":"2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff14\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2168\u3000\u5206\u914d\u53ef\u80fd\u984d<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: 15px;\">\u914d\u5f53\u3084\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u3001\u50b5\u6a29\u8005\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u4f1a\u793e\u6cd5461\u2460\uff09\u3002\u3057\u304b\u3057\u3001\u6628\u4eca\u3001\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u305f\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3084\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u5206\u914d\u53ef\u80fd\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u5206\u914d\u53ef\u80fd\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u7b97\u5b9a\u3059\u308b\u3002<!--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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u6c7a\u7b97\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28575 alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/arrow3.png\" alt=\"\" width=\"24\" height=\"24\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -7px;\"><strong>\uff12\u3000\u5206\u914d\u6642\u70b9\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u7b97\u5b9a<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-28575 alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/arrow3.png\" alt=\"\" width=\"24\" height=\"24\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -7px;\"><strong>\uff13\u3000\u5206\u914d\u53ef\u80fd\u984d\u306e\u7b97\u5b9a<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\u3092\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3059\u308b\uff08\u4f1a\u793e\u6cd5446\uff09\u3002\u4ee5\u4e0b\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3059\u308b\u3068\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\u306f\u3001\u300c\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3068\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5408\u8a08\u984d\u300d\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u8cc7\u7523\u306e\u984d<\/p>\n<p>\uff0b\u81ea\u5df1\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d<br \/>\n\uff0d\u8ca0\u50b5\u306e\u984d<br \/>\n\uff0d\u8cc7\u672c\u91d1\u30fb\u6e96\u5099\u91d1<br \/>\n\uff0d\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u5404\u52d8\u5b9a\u79d1\u76ee\u306b\u8a08\u4e0a\u3057\u305f\u984d\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5206\u914d\u6642\u70b9\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u6b21\u306b\u3001\u5206\u914d\u6642\u70b9\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u3092\u7b97\u5b9a\u3059\u308b\uff08\u4f1a\u793e\u6cd5446\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\uff08\u4e0a\u8a18<strong>\uff11<\/strong>\u53c2\u7167\uff09<\/p>\n<p>\uff0b\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u81ea\u5df1\u682a\u5f0f\u51e6\u5206\u640d\u76ca<br \/>\n\uff0b\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u8cc7\u672c\u91d1\u6e1b\u5c11\u984d<br \/>\n\uff0b\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u6e96\u5099\u91d1\u6e1b\u5c11\u984d<br \/>\n\uff0d\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u81ea\u5df1\u682a\u5f0f\u6d88\u5374\u984d<br \/>\n\uff0d\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u5270\u4f59\u91d1\u306e\u914d\u5f53\u984d<br \/>\n\uff0d\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u5404\u52d8\u5b9a\u79d1\u76ee\u306b\u8a08\u4e0a\u3057\u305f\u984d\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5206\u914d\u53ef\u80fd\u984d\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u6700\u5f8c\u306b\u3001\u5206\u914d\u53ef\u80fd\u984d\u3092\u7b97\u5b9a\u3059\u308b\uff08\u4f1a\u793e\u6cd5461\uff09\u3002\u3053\u3053\u3067\u7b97\u5b9a\u3057\u305f\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u3066\u914d\u5f53\u3092\u884c\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u5206\u914d\u6642\u70b9\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u984d\uff08\u4e0a\u8a18<strong>\uff12<\/strong>\u53c2\u7167\uff09<\/p>\n<p>\u00b1\u81e8\u6642\u6c7a\u7b97\u3092\u884c\u3046\u5834\u5408\u306e\u671f\u9593\u5229\u76ca\u30fb\u671f\u9593\u640d\u5931\u7b49<br \/>\n\uff0d\u5206\u914d\u6642\u70b9\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d<br \/>\n\uff0d\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u5f8c\u52b9\u529b\u767a\u751f\u65e5\u307e\u3067\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u5bfe\u4fa1<br \/>\n\uff0d\u305d\u306e\u4ed6\u6cd5\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u984d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff11<\/strong>\u304b\u3089<strong>\uff13<\/strong>\u3067\u8a08\u7b97\u5f0f\u3092\u89e3\u8aac\u3057\u305f\u304c\u3001\u6700\u521d\u304b\u3089\u7d30\u304b\u3044\u691c\u8a3c\u3092\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u307e\u305a\u3001\u914d\u5f53\u7dcf\u984d\u3084\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u7dcf\u984d\u3068\u300c\u671f\u672b\u65e5\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\uff0b\u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1\u300d\u3092\u6bd4\u8f03\u3057\u3001\u914d\u5f53\u7dcf\u984d\u3084\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u7dcf\u984d\u304c\u5341\u5206\u306b\u4e0b\u56de\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5341\u5206\u306b\u4e0b\u56de\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u8a73\u7d30\u306b\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u969b\u306b\u306f\u3001\u76e3\u67fb\u4eba\u3084\u9867\u554f\u5f01\u8b77\u58eb\u7b49\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u614e\u91cd\u306b\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><span id=\"no1\">\u3000<\/span><br \/>\n<!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2169\u3000\u6539\u6b63\u30ea\u30fc\u30b9\u57fa\u6e96\u306e\u6e96\u5099<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: 15px;\">ASBJ\u3088\u308a2024\u5e74\uff19\u670813\u65e5\u306b\u300c\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c16\u53f7\u300c\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u6539\u6b63\u30ea\u30fc\u30b9\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\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\/accounting_standards\/y2024\/2024-0913.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\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u6539\u6b63\u30ea\u30fc\u30b9\u57fa\u6e96\u306f\u3001\u4eca\u307e\u3067\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u3042\u3063\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u3001\u539f\u5247\u3001\u8cc7\u7523\u8a08\u4e0a\u304c\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u5927\u304d\u306a\u5f71\u97ff\u304c\u3042\u308b\u6539\u6b63\u3067\u3042\u308b\u3002<\/p>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff3b\u539f\u5247\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">2027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\uff3b\u5bb9\u8a8d\uff3d<\/strong><\/span><\/p>\n<p>2025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u3001\u7279\u306b\u4ee5\u4e0b\u306e\uff12\u70b9\u306b\u3064\u3044\u3066\u65e9\u6025\u306b\u691c\u8a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u5951\u7d04\u306e\u6d17\u3044\u51fa\u3057<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u306e\u691c\u8a0e<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5951\u7d04\u306e\u6d17\u3044\u51fa\u3057<\/strong><\/h4>\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u307f\u306a\u3089\u305a\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u542b\u3081\u3066\u5168\u3066\u306e\u30ea\u30fc\u30b9\uff08\u501f\u308a\u3066\u3044\u308b\u3082\u306e\uff09\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u5168\u3066\u306e\u30ea\u30fc\u30b9\uff08\u501f\u308a\u3066\u3044\u308b\uff09\u5951\u7d04\u3092\u7db2\u7f85\u7684\u306b\u6d17\u3044\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u969b\u306b\u306f\u3001\u7d4c\u7406\u3060\u3051\u3067\u306f\u5168\u3066\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u3092\u628a\u63e1\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3092\u884c\u3063\u3066\u5951\u7d04\u3092\u7db2\u7f85\u7684\u306b\u6d17\u3044\u51fa\u3059\u3053\u3068\u304c\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u5951\u7d04\u66f8\u3092\u95b2\u89a7\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #800080;\">\u5951\u7d04\u66f8\u306e\u4f8b<\/span>\uff1a\u30ea\u30fc\u30b9\u5951\u7d04\u66f8\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u3001\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u66f8\u7b49<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u7dcf\u52d9\u3084\u55b6\u696d\u90e8\u9580\u306b\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u884c\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u7dcf\u52d8\u5b9a\u5143\u5e33\u3084\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3092\u95b2\u89a7\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800080;\">\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u4f8b<\/span>\uff1a<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\uff08\u501f\u624b\u306e\u79d1\u76ee\uff09\u30ea\u30fc\u30b9\u6599\u3001\u8cc3\u501f\u6599\u3001\u652f\u6255\u624b\u6570\u6599\u3001\u4f7f\u7528\u6599\u3001\u696d\u52d9\u59d4\u8a17\u6599<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 30px;\">\uff08\u8cb8\u624b\u306e\u79d1\u76ee\uff09\u58f2\u4e0a\u3001\u8cc3\u8cb8\u6599\u3001\u53d7\u53d6\u624b\u6570\u6599\u7b49<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u6ce8\u8a18\u306e\u8cc7\u6599\u3092\u95b2\u89a7\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u307f\u306a\u3089\u305a\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3092\u542b\u3081\u3066\u5168\u3066\u306e\u30ea\u30fc\u30b9\uff08\u501f\u308a\u3066\u3044\u308b\u3082\u306e\uff09\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4ef6\u6570\u304c\u591a\u304f\u306a\u308a\u30a8\u30af\u30bb\u30eb\u3067\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u3048\u308b\u3002\u307e\u305f\u3001\u5358\u7d14\u306a\u4ef6\u6570\u306e\u307f\u306a\u3089\u305a\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u5dee\u304c\u751f\u3058\u308b\u3053\u3068\u3001\u30ea\u30fc\u30b9\u671f\u9593\u306e\u8a2d\u5b9a\u3001\u6ce8\u8a18\u3078\u306e\u5bfe\u5fdc\u7b49\u3082\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u30a8\u30af\u30bb\u30eb\u7ba1\u7406\u3067\u304d\u308b\u306e\u304b\u3069\u3046\u304b\u3001\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u216a\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: 15px;\">2024\u5e74\uff13\u670829\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u4ee4\u548c\uff15\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u4eca\u56de\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20240329-9\/20240329.html\" target=\"_blank\" rel=\"noopener\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u306b\u969b\u3057\u3066\u306e\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u7b49\u306e\u8ab2\u984c\u5bfe\u5fdc\u306b\u3042\u305f\u3063\u3066\u53c2\u8003\u3068\u306a\u308b\u958b\u793a\u4f8b\u96c6\u3092\u542b\u3080\uff09\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c\uff16\u5e74\u5ea6\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20240329-9\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u7b49\u306e\u8ab2\u984c\u5bfe\u5fdc\u306b\u3042\u305f\u3063\u3066\u53c2\u8003\u3068\u306a\u308b\u958b\u793a\u4f8b\u96c6<\/a>\u300d\u3082\u5408\u308f\u305b\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a\u3068\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\u95a2\u9023\u306b\u3064\u3044\u3066\u3001\u81ea\u4e3b\u7684\u306a\u6539\u5584\u306e\u305f\u3081\u306b\u53c2\u8003\u3068\u306a\u308b\u4e8b\u4f8b\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u8003\u306b\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u958b\u793a<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u306e\u8a18\u8f09\u306e\u5168\u4f53\u50cf\u3009<\/strong><\/p>\n<p><a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20240329-9\/01.pdf#page=5\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268279\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui4-1.png\" alt=\"\" width=\"2465\" height=\"1395\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui4-1.png 2465w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui4-1-300x170.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui4-1-1024x580.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui4-1-768x435.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui4-1-1536x869.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui4-1-2048x1159.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui4-1-600x340.png 600w\" sizes=\"(max-width: 2465px) 100vw, 2465px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20240329-9\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r5\/sonota\/20240329-9\/01.pdf#page=5\" target=\"_blank\" rel=\"noopener\">P.5<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30ac\u30d0\u30ca\u30f3\u30b9<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u76e3\u8996\u30fb\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u904e\u7a0b\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306e\u8a18\u8f09\u3060\u3051\u306b\u7559\u307e\u308a\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u76e3\u8996\u30fb\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u904e\u7a0b\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u76e3\u8996\u30fb\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u904e\u7a0b\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4f8b\u3048\u3070\u3001\u6c17\u5019\u5909\u52d5\u95a2\u9023\u3084\u4eba\u7684\u8cc7\u672c\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u5168\u822c\u7684\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u52a0\u3048\u3066\u3001\u6c17\u5019\u5909\u52d5\u95a2\u9023\u3084\u4eba\u7684\u8cc7\u672c\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u76e3\u8996\u30fb\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u904e\u7a0b\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a<\/span>\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u30ac\u30d0\u30ca\u30f3\u30b9\u306b\u306f\u3001\u57f7\u884c\u30fb\u76e3\u7763\u306e\u4e21\u9762\u304b\u3089\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u52b9\u679c\u7684\u3067\u3042\u308a\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u63a8\u9032\u59d4\u54e1\u4f1a\u306e\u5f79\u5272\u7b49\u306e\u8a18\u8f09\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u53d6\u7de0\u5f79\u4f1a\u7b49\u306b\u3088\u308b\u76e3\u7763\u306e\u72b6\u6cc1\u7b49\u3082\u8a18\u8f09\u3059\u308b\u3068\u3001\u3088\u308a\u6709\u7528\u306a\u3082\u306e\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306eIFRS S1\u57fa\u6e96\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u8ca1\u52d9\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u8981\u6c42\u4e8b\u9805\uff08\u4ee5\u4e0b\u3001\u300cS1\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u7b2c27\u9805\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u8cac\u4efb\u304c\u3001\u6a5f\u95a2\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u3001\u4ed8\u8a17\u4e8b\u9805\u3001\u4f7f\u547d\u3001\u5f79\u5272\u306e\u8a18\u8ff0\u53ca\u3073\u305d\u306e\u4ed6\u306e\u95a2\u9023\u3059\u308b\u65b9\u91dd\u306b\u3069\u306e\u3088\u3046\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u6a5f\u95a2\u7b49\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u8a2d\u8a08\u3055\u308c\u305f\u6226\u7565\u3092\u76e3\u7763\u3059\u308b\u305f\u3081\u306e\u9069\u5207\u306a\u30b9\u30ad\u30eb\u7b49\u306b\u5bfe\u3059\u308b\u5224\u65ad<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u6a5f\u95a2\u7b49\u3078\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u60c5\u5831\u306e\u5171\u6709\u65b9\u6cd5\u53ca\u3073\u983b\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u6a5f\u95a2\u7b49\u304c\u4f01\u696d\u306e\u6226\u7565\u3001\u4e3b\u8981\u306a\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5f53\u8a72\u4f01\u696d\u306e\u610f\u601d\u6c7a\u5b9a\u4e26\u3073\u306b\u5f53\u8a72\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u30d7\u30ed\u30bb\u30b9\u53ca\u3073\u95a2\u9023\u3059\u308b\u65b9\u91dd\u3092\u76e3\u7763\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u616e\u3057\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u6a5f\u95a2\u7b49\u306b\u3088\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u9023\u3059\u308b\u76ee\u6a19\u306e\u8a2d\u5b9a\u3092\u76e3\u7763\u65b9\u6cd5\u3001\u305d\u308c\u3089\u306e\u76ee\u6a19\u306b\u5411\u3051\u305f\u9032\u6357\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u65b9\u6cd5\uff08\u95a2\u9023\u3059\u308b\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u6307\u6a19\u304c\u5831\u916c\u306b\u95a2\u3059\u308b\u65b9\u91dd\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u7b49\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u7b49\u306b\u95a2\u3057\u3066\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u76e3\u67fb\u5f79\u4f1a\u7b49\u3084\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u306b\u95a2\u3057\u3066\u3082\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30ea\u30b9\u30af\u7ba1\u7406<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u904e\u7a0b\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u3001\u30ea\u30b9\u30af\u53ca\u3073\u5bfe\u7b56\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u904e\u7a0b\u306b\u3064\u3044\u3066\u306f\u8a18\u8f09\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u958b\u793a\u3068\u3057\u3066\u306f\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u30ea\u30b9\u30af\u7ba1\u7406\u3067\u306f\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e<span style=\"text-decoration: underline;\">\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a<\/span>\u3092\u8b58\u5225\u3057\u3001\u8a55\u4fa1\u3057\u3001\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e<span style=\"text-decoration: underline;\">\u904e\u7a0b\u306b\u3064\u3044\u3066\u8a18\u8f09<\/span>\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4f8b\u3048\u3070\u3001\u6c17\u5019\u5909\u52d5\u95a2\u9023\u3084\u4eba\u7684\u8cc7\u672c\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5168\u822c\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u52a0\u3048\u3066\u3001\u6c17\u5019\u5909\u52d5\u95a2\u9023\u3084\u4eba\u7684\u8cc7\u672c\u95a2\u9023\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u904e\u7a0b\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u30ea\u30b9\u30af\u7ba1\u7406\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u306eS1\u57fa\u6e9644\u9805\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u3001\u512a\u5148\u9806\u4f4d\u4ed8\u3051\u53ca\u3073\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u7528\u3044\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\uff08\u4f8b\u3048\u3070\u3001\u30c7\u30fc\u30bf\u30fb\u30bd\u30fc\u30b9\u7b49\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u30ea\u30b9\u30af\u306e\u5f71\u97ff\u306e\u6027\u8cea\u3001\u767a\u751f\u53ef\u80fd\u6027\u53ca\u3073\u898f\u6a21\u306e\u8a55\u4fa1\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u30ea\u30b9\u30af\u306e\u512a\u5148\u9806\u4f4d\u4ed8\u3051\u306e\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u65b9\u6cd5\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2713<\/span>\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u3001\u512a\u5148\u9806\u4f4d\u4ed8\u3051\u53ca\u3073\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3059\u308b\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u4f01\u696d\u306e\u5168\u4f53\u7684\u306a\u30ea\u30b9\u30af\u7ba1\u7406\u30d7\u30ed\u30bb\u30b9\u3078\u306e\u7d71\u5408\u65b9\u6cd5<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306b\u306f\u3001\u6226\u7565\uff08\u77ed\u671f\u3001\u4e2d\u671f\u53ca\u3073\u9577\u671f\u306b\u308f\u305f\u308a\u9023\u7d50\u4f1a\u793e\u306e\u7d4c\u55b6\u65b9\u91dd\u30fb\u7d4c\u55b6\u6226\u7565\u7b49\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u5bfe\u51e6\u3059\u308b\u305f\u3081\u306e\u53d6\u7d44\uff09\u4e26\u3073\u306b\u3001\u6307\u6a19\u53ca\u3073\u76ee\u6a19\uff08\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u95a2\u3059\u308b\u9023\u7d50\u4f1a\u793e\u306e\u5b9f\u7e3e\u3092\u9577\u671f\u7684\u306b\u8a55\u4fa1\u3057\u3001\u7ba1\u7406\u3057\u3001\u53ca\u3073\u76e3\u8996\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u3089\u308c\u308b\u60c5\u5831\uff09\u306e\u3046\u3061\u3001\u91cd\u8981\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u53d6\u7d44\u3084\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051\u306b\u7559\u307e\u3063\u3066\u3044\u3066\u3001\u5bfe\u5fdc\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u8a18\u8f09\u3057\u3066\u304a\u3089\u305a\u3001\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u5185\u5bb9\u304c\u4e0d\u660e\u77ad\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306b\u3064\u3044\u3066\u3001\u5404\u4f01\u696d\u304c\u91cd\u8981\u6027\u3092\u5224\u65ad\u3057\u305f\u4e0a\u3067\u8a18\u8f09\u3057\u306a\u3044\u3068\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u5f53\u8a72\u5224\u65ad\u3084\u305d\u306e\u6839\u62e0\u306e\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\uff08\u8a18\u8ff0\u60c5\u5831\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u539f\u5247\uff08\u5225\u6dfb\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span><span style=\"text-decoration: underline;\">\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306b\u3064\u3044\u3066\u3001\u691c\u8a0e\u4e2d\u3084\u7b56\u5b9a\u4e2d\u7b49\u306e\u7406\u7531\u306b\u3088\u308a\u958b\u793a\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u672b\u73fe\u5728\u3067\u306e\u53d6\u7d44\u72b6\u6cc1\u3068\u3057\u3066\u8a18\u8f09\u3057\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u672b\u73fe\u5728\u3067\u306e\u4eca\u5f8c\u306e\u53d6\u7d44\u306e\u4e88\u5b9a\u306b\u3064\u3044\u3066\u3082\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b<\/span>\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u6295\u8cc7\u8005\u304c\u6226\u7565\u3084\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u5185\u5bb9\u3092\u9069\u5207\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u3053\u308c\u3089\u3092\u958b\u793a\u3059\u308b\u969b\u306b\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u306b\u3064\u3044\u3066\u3082\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u8ca1\u52d9\u7684\u5f71\u97ff\u3084\u6307\u6a19\u306a\u3069\u306e\u5b9a\u91cf\u60c5\u5831\u3092\u8a18\u8f09\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u6295\u8cc7\u8005\u304c\u9069\u5207\u306b\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u524d\u63d0\u305d\u306e\u4ed6\u306e\u88dc\u8db3\u60c5\u5831\uff08\u5b9a\u7fa9\u3001\u7b97\u5b9a\u65b9\u6cd5\u3001\u4eee\u5b9a\u7b49\uff09\u3082\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3001\u6307\u6a19\u3001\u76ee\u6a19\u53ca\u3073\u5b9f\u7e3e<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u4eba\u7684\u8cc7\u672c\uff08\u4eba\u6750\u306e\u591a\u69d8\u6027\u3092\u542b\u3080\uff09\u306b\u95a2\u3059\u308b\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306b\u306f\u3001\u4eba\u6750\u306e\u591a\u69d8\u6027\u306e\u78ba\u4fdd\u3092\u542b\u3080\u4eba\u6750\u306e\u80b2\u6210\u53ca\u3073\u793e\u5185\u74b0\u5883\u6574\u5099\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3084\u8a18\u8f09\u3057\u305f\u65b9\u91dd\u306b\u95a2\u3059\u308b\u6307\u6a19\u3001\u76ee\u6a19\u53ca\u3073\u5b9f\u7e3e\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3068\u3057\u3066\u3001\u300c\u7d4c\u55b6\u7406\u5ff5\u306b\u9069\u3046DX\u3092\u542b\u3081\u305f\u5c02\u9580\u6027\u3092\u5099\u3048\u305f\u4eba\u8ca1\u306e\u80b2\u6210\u300d\u3084\u300c\u591a\u69d8\u6027\u306e\u78ba\u4fdd\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3089\u306e\u65b9\u91dd\u3068\u6307\u6a19\u7b49\u306e\u5bfe\u5fdc\u95a2\u4fc2\u304c\u4e0d\u660e\u77ad\u3067\u3042\u308b\u305f\u3081\u3001\u5f53\u8a72\u65b9\u91dd\u306b\u95a2\u9023\u3059\u308b\u6307\u6a19\u3001\u76ee\u6a19\u53ca\u3073\u5b9f\u7e3e\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u304c\u4e0d\u660e\u77ad\u3067\u3042\u308a\u3001\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4eba\u6750\u306e\u80b2\u6210\u53ca\u3073\u793e\u5185\u74b0\u5883\u6574\u5099\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3084\u5f53\u8a72\u65b9\u91dd\u306b\u95a2\u3059\u308b\u6307\u6a19\u3001\u76ee\u6a19\u53c8\u306f\u5b9f\u7e3e\u3092\u5177\u4f53\u7684\u306b\u8a2d\u5b9a\u30fb\u628a\u63e1\u3057\u3066\u3044\u306a\u3044\u7b49\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u3053\u308c\u3089\u306e\u9805\u76ee\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u305d\u306e\u65e8\u53ca\u3073\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u7406\u7531\u3092\u8a18\u8f09<\/span>\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u8a18\u8f09\u3057\u305f\u65b9\u91dd\u3068\u5f53\u8a72\u65b9\u91dd\u306b\u95a2\u9023\u3059\u308b\u6307\u6a19\u3001\u76ee\u6a19\u53ca\u3073\u5b9f\u7e3e\u306b\u3064\u3044\u3066\u306f\u5bfe\u5fdc\u95a2\u4fc2\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u6307\u6a19\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u306b\u4f01\u696d\u56fa\u6709\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6307\u6a19\u306e\u524d\u63d0\u305d\u306e\u4ed6\u88dc\u8db3\u60c5\u5831\uff08\u6307\u6a19\u306e\u5b9a\u7fa9\u3001\u7b97\u5b9a\u65b9\u6cd5\u3001\u4eee\u5b9a\u7b49\uff09\u3082\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\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:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u300c\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u63d0\u51fa\u4f1a\u793e\u53ca\u3073\u305d\u306e\u9023\u7d50\u5b50\u4f1a\u793e\u304b\u3089\u6210\u308b<span style=\"text-decoration: underline;\">\u9023\u7d50\u4f1a\u793e\u3092\u5bfe\u8c61<\/span>\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u9023\u7d50\u4f1a\u793e\u3092\u5bfe\u8c61\u3068\u3057\u305f\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3042\u308b\u304c\u3001\u7406\u7531\u7b49\u306e\u8a18\u8f09\u3082\u306a\u304f\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u307f\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u3066\u3001\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4eba\u7684\u8cc7\u672c\u306b\u95a2\u3059\u308b\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306b\u3064\u3044\u3066<span style=\"text-decoration: underline;\">\u9023\u7d50\u4f1a\u793e\u30d9\u30fc\u30b9\u306e\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3001\u9023\u7d50\u4f1a\u793e\u30d9\u30fc\u30b9\u306e\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u304c\u56f0\u96e3\u306a\u7406\u7531\u3001\u958b\u793a\u306e\u5bfe\u8c61\u3068\u3057\u305f\u7bc4\u56f2\u53ca\u3073\u5f53\u8a72\u7bc4\u56f2\u3068\u3057\u305f\u7406\u7531\u3092\u8a18\u8f09\u3059\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4f8b\u3048\u3070\u3001\u4eba\u6750\u80b2\u6210\u7b49\u306b\u3064\u3044\u3066\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306e\u4e3b\u8981\u306a\u4e8b\u696d\u3092\u55b6\u3080\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u95a2\u9023\u3059\u308b\u6307\u6a19\u306e\u30c7\u30fc\u30bf\u7ba1\u7406\u3068\u3068\u3082\u306b\u3001\u5177\u4f53\u7684\u306a\u53d6\u7d44\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u5fc5\u305a\u3057\u3082\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306b\u5c5e\u3059\u308b\u5168\u3066\u306e\u4f1a\u793e\u3067\u306f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u7b49\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3051\u308b\u8a18\u8f09\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3051\u308b\u4e3b\u8981\u306a\u4e8b\u696d\u3092\u55b6\u3080\u4f1a\u793e\u5358\u4f53\uff08\u4e3b\u8981\u306a\u4e8b\u696d\u3092\u55b6\u3080\u4f1a\u793e\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u308c\u305e\u308c\uff09\u53c8\u306f\u3053\u308c\u3089\u3092\u542b\u3080\u4e00\u5b9a\u306e\u30b0\u30eb\u30fc\u30d7\u5358\u4f4d\u306e\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u958b\u793a\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u306e\u53c2\u7167\u65b9\u6cd5<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4ed6\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5f53\u8a72\u4ed6\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u305f\u4e8b\u9805\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u300d\u306b\u3064\u3044\u3066\u306f\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6982\u8981\u300d\u3001\u300c\u30ea\u30b9\u30af\u7ba1\u7406\u300d\u306b\u3064\u3044\u3066\u306f\u300c\u4e8b\u696d\u7b49\u306e\u30ea\u30b9\u30af\u300d\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u65e8\u3092\u958b\u793a\u3057\u3066\u3044\u308b\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u53c2\u7167\u5148\u3067\u306f\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u76e3\u8996\u30fb\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u904e\u7a0b\u3001\u7d71\u5236\u53ca\u3073\u624b\u7d9a\u300d\u3084\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u30ea\u30b9\u30af\u53ca\u3073\u6a5f\u4f1a\u3092\u8b58\u5225\u3001\u8a55\u4fa1\u53ca\u3073\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u904e\u7a0b\u300d\u306b\u95a2\u3059\u308b\u8a18\u8f09\u304c\u306a\u3044\u72b6\u614b\u3068\u306a\u3063\u3066\u3044\u3066\u3001\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u4ed6\u306e\u7b87\u6240\u306b\u8a18\u8f09\u3057\u3066\u7701\u7565\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306b<span style=\"text-decoration: underline;\">\u4ed6\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5f53\u8a72\u4ed6\u306e\u7b87\u6240\u306b\u304a\u3044\u3066\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u3092\u9069\u5207\u306b\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u306e\u8a18\u8f09\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8a18\u8f09\u4e8b\u9805\u3092<span style=\"text-decoration: underline;\">\u88dc\u5b8c\u3059\u308b<\/span>\u8a73\u7d30\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u63d0\u51fa\u4f1a\u793e\u304c\u516c\u8868\u3057\u305f\u4ed6\u306e\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u65e8\u306e\u8a18\u8f09\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067\u306f\u3001TCFD\u63d0\u8a00\u306b\u6cbf\u3063\u305f\u60c5\u5831\u958b\u793a\u3068\u3057\u3066\u3001\u5f53\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6c17\u5019\u5909\u52d5\u306b\u95a2\u9023\u3057\u305f\u5404\u7a2e\u306e\u30ea\u30b9\u30af\u3084\u6a5f\u4f1a\u306b\u5bfe\u5fdc\u3059\u308b\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u5177\u4f53\u7684\u306a\u53d6\u7d44\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u958b\u793a\u3057\u3066\u3044\u305f\u304c\u3001\u4f1a\u793e\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u306f\u3001\u6226\u7565\u4e26\u3073\u306b\u6307\u6a19\u53ca\u3073\u76ee\u6a19\u306e\u5177\u4f53\u7684\u306a\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u300d\u3068\u3057\u3066\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u5f53\u8a72\u8a18\u8f09\u4e8b\u9805\u3092<span style=\"text-decoration: underline;\">\u88dc\u5b8c\u3059\u308b<\/span>\u8a73\u7d30\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u63d0\u51fa\u4f1a\u793e\u304c\u516c\u8868\u3057\u305f\u4ed6\u306e\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u65e8\u306e\u8a18\u8f09\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u88dc\u5b8c\u3059\u308b\u8a73\u7d30\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u5c06\u6765\u516c\u8868\u4e88\u5b9a\u306e\u4efb\u610f\u958b\u793a\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002\u5c06\u6765\u516c\u8868\u4e88\u5b9a\u306e\u66f8\u985e\u3092\u53c2\u7167\u3059\u308b\u969b\u306b\u306f\u3001\u516c\u8868\u4e88\u5b9a\u6642\u671f\u3084\u516c\u8868\u65b9\u6cd5\u3001\u8a18\u8f09\u4e88\u5b9a\u306e\u6982\u8981\u7b49\u3082\u4f75\u305b\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u72b6\u6cc1\u7b49\u306e\u958b\u793a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u300c\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u300d\u306b\u8a18\u8f09\u3059\u308b\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u306b\u95a2\u3059\u308b\u8a08\u7b97\u65b9\u6cd5\u3084\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u306e\u5b9a\u3081\u306b\u5f93\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u306b\u304a\u3051\u308b\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u306b\u95a2\u3059\u308b\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u300c\u72b6\u6cc1\u628a\u63e1\u3001\u60c5\u5831\u516c\u8868\u3001\u8a8d\u5b9a\u57fa\u6e96\u7b49\u306b\u304a\u3051\u308b\u89e3\u91c8\u4e8b\u9805\u306b\u3064\u3044\u3066\u300d\u3067\u306f\u3001<span style=\"text-decoration: underline;\">\u4e00\u822c\u7684\u306b\u3001\u300c\u8ab2\u9577\u4ee3\u7406\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u308b\u8005\u306f\u3001\u300c\u7ba1\u7406\u8077\u300d\u3068\u306f\u898b\u306a\u3055\u308c\u306a\u3044<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u306b\u95a2\u9023\u3057\u3066\u300c\u7ba1\u7406\u8077\u300d\u3068\u306f\u8ab2\u9577\u4ee3\u7406\u4ee5\u4e0a\u306e\u8077\u4f4d\u306b\u3042\u308b\u8005\u3068\u3057\u3066\u8a18\u8f09\u3057\u3066\u304a\u308a\u3001\u5973\u6027\u6d3b\u8e8d\u63a8\u9032\u6cd5\u306e\u300c\u7ba1\u7406\u8077\u300d\u306e\u5b9a\u7fa9\u306b\u5f93\u3063\u305f\u7b97\u5b9a\u30fb\u958b\u793a\u3092\u9069\u5207\u306b\u884c\u3063\u3066\u3044\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u306b\u95a2\u3059\u308b\u5b9a\u7fa9\u306b\u95a2\u9023\u3057\u3066\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u300c\u72b6\u6cc1\u628a\u63e1\u3001\u60c5\u5831\u516c\u8868\u3001\u8a8d\u5b9a\u57fa\u6e96\u7b49\u306b\u304a\u3051\u308b\u89e3\u91c8\u4e8b\u9805\u306b\u3064\u3044\u3066\u300d\u3067\u306f\u3001\u300c\u7ba1\u7406\u8077\u300d\u3068\u306f\u300c\u8ab2\u9577\u7d1a\u300d\u3068\u300c\u8ab2\u9577\u7d1a\u3088\u308a\u4e0a\u4f4d\u306e\u5f79\u8077\uff08\u5f79\u54e1\u3092\u9664\u304f\uff09\u300d\u306b\u3042\u308b\u52b4\u50cd\u8005\u306e\u5408\u8a08\u3092\u3044\u3046\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u300c\u8ab2\u9577\u7d1a\u300d\u3068\u306f\u3001<span style=\"color: #666699;\">\u2460<\/span>\u4e8b\u696d\u6240\u3067\u901a\u5e38\u300c\u8ab2\u9577\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u308b\u8005\u3067\u3042\u308a\u3001\u305d\u306e\u7d44\u7e54\u304c\uff12\u4fc2\u4ee5\u4e0a\u304b\u3089\u306a\u308a\u3001\u82e5\u3057\u304f\u306f\u3001\u305d\u306e\u69cb\u6210\u54e1\u304c10\u4eba\u4ee5\u4e0a\uff08\u8ab2\u9577\u542b\u3080\uff09\u306e\u3082\u306e\u306e\u9577\u3001\u53c8\u306f<span style=\"color: #666699;\">\u2461<\/span>\u540c\u4e00\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u3001\u8ab2\u9577\u306e\u4ed6\u306b\u3001\u547c\u79f0\u3001\u69cb\u6210\u54e1\u306b\u95a2\u4fc2\u306a\u304f\u3001\u305d\u306e\u8077\u52d9\u306e\u5185\u5bb9\u53ca\u3073\u8cac\u4efb\u306e\u7a0b\u5ea6\u304c\u300c\u8ab2\u9577\u7d1a\u300d\u306b\u76f8\u5f53\u3059\u308b\u8005\uff08\u305f\u3060\u3057\u3001\u4e00\u756a\u4e0b\u306e\u8077\u968e\u3067\u306f\u306a\u3044\u3053\u3068\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u8005\u3092\u6307\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u300c\u8ab2\u9577\u7d1a\u300d\u3067\u3042\u308b\u304b\u5426\u304b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u540d\u79f0\u3084\u4fc2\u306e\u6570\u3001\u69cb\u6210\u54e1\u306e\u4eba\u6570\u7b49\u3067\u5f62\u5f0f\u7684\u306b\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2460<\/span>\u306e\u5f62\u5f0f\u7684\u306a\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u540c\u4e00\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u3001\u547c\u79f0\u3001\u69cb\u6210\u54e1\u306b\u95a2\u4fc2\u306a\u304f\u3001\u305d\u306e\u8077\u52d9\u306e\u5185\u5bb9\u53ca\u3073\u8cac\u4efb\u306e\u7a0b\u5ea6\u304c\u300c\u8ab2\u9577\u7d1a\u300d\u306b\u76f8\u5f53\u3059\u308b\u8005\uff08\u305f\u3060\u3057\u3001\u4e00\u756a\u4e0b\u306e\u8077\u968e\u3067\u306f\u306a\u3044\u3053\u3068\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u3001\u5b9f\u614b\u306b\u5373\u3057\u3066\u4e8b\u696d\u4e3b\u304c\u5224\u65ad<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u305f\u3060\u3057\u3001<span style=\"text-decoration: underline;\">\u4e00\u822c\u7684\u306b\u3001\u300c\u8ab2\u9577\u4ee3\u7406\u300d\u3001\u300c\u8ab2\u9577\u88dc\u4f50\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u308b\u8005\u306f\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2460<\/span>\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u7d44\u7e54\u306e\u9577\u3084\u305d\u308c\u306b\u76f8\u5f53\u3059\u308b\u8005\u3068\u306f\u898b\u306a\u3055\u308c\u306a\u3044<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span><span style=\"text-decoration: underline;\">\u300c\u4fc2\u9577\u7d1a\u300d<\/span>\u3068\u306f\u3001\u300c\u8ab2\u9577\u7d1a\u300d\u3088\u308a\u4e0b\u4f4d\u306e\u5f79\u8077\u3067\u3042\u3063\u3066\u3001<span style=\"color: #800080;\">\uff08\uff41\uff09<\/span>\u4e8b\u696d\u6240\u3067\u901a\u5e38\u300c\u4fc2\u9577\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u308b\u8005\u53c8\u306f<span style=\"color: #800080;\">\uff08\uff42\uff09<\/span>\u540c\u4e00\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u305d\u306e\u8077\u52d9\u306e\u5185\u5bb9\u53ca\u3073\u8cac\u4efb\u306e\u7a0b\u5ea6\u304c\u300c\u4fc2\u9577\u300d\u306b\u76f8\u5f53\u3059\u308b\u8005\u3092\u6307\u3059\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001<span style=\"text-decoration: underline;\">\u3053\u308c\u3089\u306e\u8005\u3092\u7ba1\u7406\u8077\u306b\u542b\u3081\u3066\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/span>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6982\u8981<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6982\u8981\u300d\u3067\u306f\u3001\u63d0\u51fa\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u306e\u6d3b\u52d5\u72b6\u6cc1\u3068\u3057\u3066\u3001<span style=\"text-decoration: underline;\">\u958b\u50ac\u983b\u5ea6\u3001\u5177\u4f53\u7684\u306a\u691c\u8a0e\u5185\u5bb9\u3001\u53ca\u3073\u500b\u3005\u306e\u53d6\u7de0\u5f79\u306e\u51fa\u5e2d\u72b6\u6cc1<\/span>\u306b\u3064\u3044\u3066\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b<span style=\"text-decoration: underline;\">\u5b9f\u7e3e\u3092\u8a18\u8f09<\/span>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u691c\u8a0e\u5185\u5bb9\u306e\u5b9f\u7e3e\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u304c\u3001\u958b\u50ac\u983b\u5ea6\u53ca\u3073\u500b\u3005\u306e\u53d6\u7de0\u5f79\u306e\u51fa\u5e2d\u72b6\u6cc1\u306e\u5b9f\u7e3e\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u304a\u3089\u305a\u3001\u9069\u5207\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u63d0\u51fa\u4f1a\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\u3001\u6307\u540d\u59d4\u54e1\u4f1a\u7b49\u8a2d\u7f6e\u4f1a\u793e\u306b\u304a\u3051\u308b\u6307\u540d\u59d4\u54e1\u4f1a\u53ca\u3073\u5831\u916c\u59d4\u54e1\u4f1a\u4e26\u3073\u306b<span style=\"text-decoration: underline;\">\u4f01\u696d\u7d71\u6cbb\u306b\u95a2\u3057\u3066\u63d0\u51fa\u4f1a\u793e\u304c\u4efb\u610f\u306b\u8a2d\u7f6e\u3059\u308b\u59d4\u54e1\u4f1a\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u3082\u306e\u306e\u6d3b\u52d5\u72b6\u6cc1<\/span>\uff08\u958b\u50ac\u983b\u5ea6\u3001\u5177\u4f53\u7684\u306a\u691c\u8a0e\u5185\u5bb9\u3001\u500b\u3005\u306e\u53d6\u7de0\u5f79\u53c8\u306f\u59d4\u54e1\u306e\u51fa\u5e2d\u72b6\u6cc1\u7b49\u306e\u5b9f\u7e3e\uff09\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u307e\u305f\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u5f79\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\uff08\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u306b\u3042\u3063\u3066\u306f\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u3001\u6307\u540d\u59d4\u54e1\u4f1a\u7b49\u8a2d\u7f6e\u4f1a\u793e\u306b\u3042\u3063\u3066\u306f\u63d0\u51fa\u4f1a\u793e\u306e\u76e3\u67fb\u59d4\u54e1\u4f1a\u3092\u3044\u3046\uff09\u306e\u6d3b\u52d5\u72b6\u6cc1\uff08\u958b\u50ac\u983b\u5ea6\u3001\u5177\u4f53\u7684\u306a\u691c\u8a0e\u5185\u5bb9\u3001\u500b\u3005\u306e\u76e3\u67fb\u5f79\u306e\u51fa\u5e2d\u72b6\u6cc1\u53ca\u3073\u5e38\u52e4\u306e\u76e3\u67fb\u5f79\u306e\u6d3b\u52d5\u7b49\u306e\u5b9f\u7e3e\uff09\u3082\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5185\u90e8\u76e3\u67fb\u306e\u72b6\u6cc1<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u300c\u5185\u90e8\u76e3\u67fb\u306e\u72b6\u6cc1\u300d\u3067\u306f\u3001\u5185\u90e8\u76e3\u67fb\u306e\u5b9f\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u53d6\u7d44\uff08\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u304c\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u307f\u306a\u3089\u305a\u3001<span style=\"text-decoration: underline;\">\u53d6\u7de0\u5f79\u4f1a\u4e26\u3073\u306b\u76e3\u67fb\u5f79\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\u306b\u5bfe\u3057\u3066\u3082\u76f4\u63a5\u5831\u544a\u3092\u884c\u3046\u4ed5\u7d44\u307f\u306e\u6709\u7121<\/span>\u3092\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306b\u3001\u304b\u3064\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u76e3\u67fb\u5f79\u4f1a\u306b\u5bfe\u3059\u308b\u76f4\u63a5\u5831\u544a\u3092\u884c\u3046\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u306f\u8a18\u8f09\u3057\u3066\u3044\u308b\u304c\u3001\u53d6\u7de0\u5f79\u4f1a\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u5831\u544a\u3092\u884c\u3046\u4ed5\u7d44\u307f\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u5185\u90e8\u76e3\u67fb\u306e\u5b9f\u52b9\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u53d6\u7d44\u3092\u8a18\u8f09\u3059\u308b\u969b\u306b\u306f\u3001\u5185\u90e8\u76e3\u67fb\u90e8\u9580\u304c\u3001<span style=\"text-decoration: underline;\">\u76e3\u67fb\u5f79\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u53d6\u7de0\u5f79\u4f1a\u306b\u76f4\u63a5\u5831\u544a\u3092\u884c\u3046\u4ed5\u7d44\u307f\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09<\/span>\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u306a\u304a\u3001\u76f4\u63a5\u5831\u544a\u3092\u884c\u3046\u4ed5\u7d44\u307f\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u8a18\u8f09\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u95a2\u9023\u3059\u308b<span style=\"text-decoration: underline;\">\u4ed5\u7d44\u307f\u304c\u7121\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09<\/span>\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u653f\u7b56\u4fdd\u6709\u682a\u5f0f<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u300c\u682a\u5f0f\u306e\u4fdd\u6709\u72b6\u6cc1\u300d\u3067\u306f\u3001\u4fdd\u6709\u76ee\u7684\u304c\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\uff08\u3044\u308f\u3086\u308b\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\uff09\u306e\u9298\u67c4\u3054\u3068\u306b\u3001\u4fdd\u6709\u76ee\u7684\uff08\u4fdd\u6709\u76ee\u7684\u304c\u63d0\u51fa\u4f1a\u793e\u3068\u5f53\u8a72\u682a\u5f0f\u306e\u767a\u884c\u8005\u3068\u306e\u9593\u306e\u55b6\u696d\u4e0a\u306e\u53d6\u5f15\u3001\u696d\u52d9\u4e0a\u306e\u63d0\u643a\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u4e8b\u9805\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4e8b\u9805\u306e\u6982\u8981\u3092\u542b\u3080\uff09\u7b49\u3092<span style=\"text-decoration: underline;\">\u5177\u4f53\u7684\u306b\u8a18\u8f09<\/span>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\u306e\u9298\u67c4\u3054\u3068\u306e\u4fdd\u6709\u76ee\u7684\u306e\u8a18\u8f09\u304c\u5177\u4f53\u7684\u3067\u306f\u306a\u3044\u4e8b\u4f8b\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\u306e\u9298\u67c4\u3054\u3068\u306e\u958b\u793a\u306b\u304a\u3044\u3066\u306f\u3001\u4fdd\u6709\u76ee\u7684\u7b49\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u9298\u67c4\u3054\u3068\u306e<span style=\"text-decoration: underline;\">\u5b9a\u91cf\u7684\u306a\u4fdd\u6709\u52b9\u679c\uff08\u5b9a\u91cf\u7684\u306a\u4fdd\u6709\u52b9\u679c\u306e\u8a18\u8f09\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u53ca\u3073\u4fdd\u6709\u306e\u5408\u7406\u6027\u3092\u691c\u8a3c\u3057\u305f\u65b9\u6cd5\uff09\u3092\u958b\u793a<\/span>\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u4e3b\u3068\u3057\u3066\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u3068\u306e\u5354\u696d\u3092\u901a\u3058\u305f\u30b7\u30ca\u30b8\u30fc\u52b9\u679c\u306e\u767a\u63ee\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5168\u4f53\u7684\u306a\u4fdd\u6709\u65b9\u91dd\u3092\u8a18\u8f09\u3057\u3001\u9298\u67c4\u3054\u3068\u306e\u958b\u793a\u306b\u304a\u3044\u3066\u306f\u3001\u500b\u5225\u306e\u5354\u696d\u306e\u5185\u5bb9\u7b49\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\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:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3008\u6307\u6458\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u63d0\u51fa\u4f1a\u793e\u306e\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3059\u308b\u682a\u5f0f\uff08\u4ee5\u4e0b\u3001\u300c\u6295\u8cc7\u682a\u5f0f\u300d\u3068\u3044\u3046\uff09\u306e\u3046\u3061\u4fdd\u6709\u76ee\u7684\u304c\u7d14\u6295\u8cc7\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\u3068\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\u306e\u533a\u5206\u306e\u57fa\u6e96\u3084\u8003\u3048\u65b9\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u7559\u610f\u4e8b\u9805\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\u7e2e\u6e1b\u306e\u65b9\u91dd\u3092\u793a\u3057\u3064\u3064\u3001\u58f2\u5374\u53ef\u80fd\u6642\u671f\u7b49\u306b\u3064\u3044\u3066\u767a\u884c\u8005\u3068\u5408\u610f\u3092\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u7d14\u6295\u8cc7\u76ee\u7684\u306e\u682a\u5f0f\u306b\u5909\u66f4\u3092\u884c\u3046\u3088\u3046\u306a\u5834\u5408\u3084\u767a\u884c\u8005\u304b\u3089\u58f2\u5374\u306e\u5408\u610f\u3092\u5f97\u305f\u4e0a\u3067\u7d14\u6295\u8cc7\u76ee\u7684\u306e\u682a\u5f0f\u306b\u533a\u5206\u5909\u66f4\u3057\u305f\u3082\u306e\u306e\u3001\u9577\u671f\u9593\uff08\uff11\u5e74\u4ee5\u4e0a\uff09\u58f2\u5374\u3092\u3057\u3066\u3044\u306a\u3044\u53c8\u306f\u9577\u671f\u9593\u58f2\u5374\u306b\u53d6\u308a\u7d44\u3080\u4e88\u5b9a\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5b9f\u8cea\u7684\u306b\u3001\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\u3092\u7d99\u7d9a\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3068\u5dee\u7570\u304c\u306a\u3044\u72b6\u614b\u306b\u306a\u308a\u3001\u6295\u8cc7\u8005\u306b\u8aa4\u89e3\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3053\u306e\u5834\u5408\u3001\u533a\u5206\u5909\u66f4\u306e\u7406\u7531\u306e\u5408\u7406\u6027\u3084\u7d14\u6295\u8cc7\u76ee\u7684\u306e\u682a\u5f0f\u3068\u3057\u3066\u7d99\u7d9a\u4fdd\u6709\u3059\u308b\u3053\u3068\u306e\u5408\u7406\u6027\u3092\u691c\u8a3c\u3057\u3001\u305d\u306e\u5185\u5bb9\u3092\u300c\u4fdd\u6709\u76ee\u7684\u304c\u7d14\u6295\u8cc7\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\u3068\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u76ee\u7684\u3067\u3042\u308b\u6295\u8cc7\u682a\u5f0f\u306e\u533a\u5206\u306e\u57fa\u6e96\u3084\u8003\u3048\u65b9\u300d\u7b49\u3068\u4f75\u305b\u3066\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u307e\u305f\u3001\u682a\u5f0f\u306e\u58f2\u5374\u5236\u9650\uff08\u58f2\u5374\u53ef\u80fd\u6642\u671f\u306e\u5236\u9650\u3092\u542b\u3080\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u914d\u5f53\u3084\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u3001\u50b5\u6a29\u8005\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u4f1a\u793e\u6cd5461\u2460\uff09\u3002\u3057\u304b\u3057\u3001\u6628\u4eca\u3001\u5206\u914d\u53ef\u80fd\u984d\u3092\u8d85\u3048\u305f\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3084\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u5206\u914d\u53ef\u80fd\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3059\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[594,476,475,611,675,159],"backnumber":[2376],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 11:23:41","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268276"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=268276"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268276\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268276"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268276"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268276"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268276"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}