{"id":268303,"date":"2025-04-03T10:15:41","date_gmt":"2025-04-03T01:15:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268303"},"modified":"2025-04-02T11:49:47","modified_gmt":"2025-04-02T02:49:47","slug":"lease-article-37","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-article-37\/","title":{"rendered":"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u501f\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u2461\u300d\uff0d\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\uff0d"},"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\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u501f\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u2461\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center; margin-bottom: 3px;\"><strong>\uff0d\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u501f\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300d\uff0d\u4f7f\u7528\u6a29\u8cc7\u7523\u53ca\u3073\u30ea\u30fc\u30b9\u8ca0\u50b5\u306e\u8a08\u4e0a\u984d\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u6599\u3001\u4f7f\u7528\u6a29\u8cc7\u7523\u306e\u511f\u5374\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/lease-article-36\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de\uff08\u7b2c\uff15\u56de\uff09<\/a>\u306b\u7d9a\u304d\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593<br \/>\n<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30ea\u30fc\u30b9\u671f\u9593<\/strong><\/h4>\n<p>\u501f\u624b\u306f\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u501f\u624b\u304c\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u300c\u89e3\u7d04\u4e0d\u80fd\u671f\u9593\u300d\u306b\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #4682b4;\">\u2461<\/span>\u306e\u4e21\u65b9\u306e\u671f\u9593\u3092<span style=\"border-bottom: solid 1px #B22222;\">\u52a0\u3048\u3066\u6c7a\u5b9a\u3059\u308b<\/span>\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9615\u9805\u300131\u9805\uff09\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u501f\u624b\u304c\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u30ea\u30fc\u30b9\u306e\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u501f\u624b\u304c\u884c\u4f7f\u3057\u306a\u3044\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u30ea\u30fc\u30b9\u306e\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593<\/p>\n<\/div>\n<p>\u30a4\u30e1\u30fc\u30b8\u3067\u793a\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/leasemanabu6-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-268306 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/leasemanabu6-1.png\" alt=\" \u89e3\u7d04\u4e0d\u80fd\u671f\u9593 \u2460 \u501f\u624b\u304c\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u30ea\u30fc\u30b9\u306e\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593 \u2461 \u501f\u624b\u304c\u884c\u4f7f\u3057\u306a\u3044\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u30ea\u30fc\u30b9\u306e\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593 \u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\" width=\"1273\" height=\"343\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/leasemanabu6-1.png 1273w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/leasemanabu6-1-300x81.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/leasemanabu6-1-1024x276.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/leasemanabu6-1-768x207.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/leasemanabu6-1-600x162.png 600w\" sizes=\"(max-width: 1273px) 100vw, 1273px\" \/><\/a><\/p>\n<p>\u501f\u624b\u306e\u307f\u304c\u30ea\u30fc\u30b9\u3092\u89e3\u7d04\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u6a29\u5229\u306f\u501f\u624b\u304c\u5229\u7528\u53ef\u80fd\u306a\u30aa\u30d7\u30b7\u30e7\u30f3\u3068\u3057\u3066\u3001\u501f\u624b\u306f\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3092\u6c7a\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3053\u308c\u3092\u8003\u616e\u3059\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9631\u9805\uff09\u3002<\/p>\n<p>\u8cb8\u624b\u306e\u307f\u304c\u30ea\u30fc\u30b9\u3092\u89e3\u7d04\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u671f\u9593\u306f\u3001\u501f\u624b\u306e\u89e3\u7d04\u4e0d\u80fd\u671f\u9593\u306b\u542b\u307e\u308c\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9631\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306e\u7528\u8a9e<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u95a2\u3057\u3066\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306f<strong>\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d<\/strong>\u306e\u7528\u8a9e\u3092\u7528\u3044\u3066\u304a\u308a\u3001\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306f\u3001\u84cb\u7136\u6027\u304c\u76f8\u5f53\u7a0b\u5ea6\u9ad8\u3044\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC29\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001IFRS\u7b2c16\u53f7\u306e\u201creasonably certain\u201d\u306e\u7528\u8a9e\u3067\u3042\u308b\u304c\u3001\u540c\u7b2c16\u53f7\u3067\u306f\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u95be\u5024\u306e\u8a18\u8f09\u306f\u306a\u3044\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96BC37\u9805\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC29\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u304c\u9ad8\u3044\u95be\u5024\u3067\u3042\u308b\u3053\u3068\u3092\u8a18\u8f09\u3057\u305f\u4e0a\u3067\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306e\u6587\u8108\u3068\u3057\u3066\u3001\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u306e\u65b9\u304c\u767a\u751f\u3057\u306a\u3044\u53ef\u80fd\u6027\u3088\u308a\u9ad8\u3044\u3053\u3068\uff08more likely than not\uff09\u3088\u308a\u306f\u9ad8\u3044\u304c\u3001\u307b\u307c\u78ba\u5b9f\uff08virtually certain\uff09\u3088\u308a\u306f\u4f4e\u3044\u3067\u3042\u308d\u3046\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC29\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306e\u7d4c\u6e08\u7684\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<\/strong><\/h4>\n<p>\u501f\u624b\u306f\u3001\u501f\u624b\u304c\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u53c8\u306f\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3057\u306a\u3044\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u7d4c\u6e08\u7684\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u751f\u3058\u3055\u305b\u308b\u8981\u56e0\u3092\u8003\u616e\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd17\u9805\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u8981\u56e0\u304c\u542b\u307e\u308c\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd17\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:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u53c8\u306f\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u5bfe\u8c61\u671f\u9593\u306b\u4fc2\u308b\u5951\u7d04\u6761\u4ef6\uff08\u30ea\u30fc\u30b9\u6599\u3001\u9055\u7d04\u91d1\u3001\u6b8b\u4fa1\u4fdd\u8a3c\u3001\u8cfc\u5165\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u5927\u5e45\u306a\u8cc3\u501f\u8a2d\u5099\u306e\u6539\u826f\u306e\u6709\u7121<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2462<\/span>\u3000\u30ea\u30fc\u30b9\u306e\u89e3\u7d04\u306b\u95a2\u9023\u3057\u3066\u751f\u3058\u308b\u30b3\u30b9\u30c8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2463<\/span>\u3000\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u7167\u3089\u3057\u305f\u539f\u8cc7\u7523\u306e\u91cd\u8981\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2464<\/span>\u3000\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u53c8\u306f\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u6761\u4ef6<\/p>\n<\/div>\n<p>\u3053\u306e\u305f\u3081\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6c7a\u5b9a\u306b\u969b\u3057\u3066\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7d4c\u55b6\u8005\u306e\u610f\u56f3\u3084\u898b\u8fbc\u307f\u306e\u307f\u306b\u57fa\u3065\u304f\u5e74\u6570\u3067\u306f\u306a\u304f<\/span>\u3001\u501f\u624b\u304c\u884c\u4f7f\u3059\u308b<span style=\"border-bottom: solid 1px #B22222;\">\u7d4c\u6e08\u7684\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u751f\u3058\u3055\u305b\u308b\u8981\u56e0\u306b\u7126\u70b9<\/span>\u3092\u5f53\u3066\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC30\u9805\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u501f\u624b\u304c\u539f\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u671f\u9593\u304c\u8d85\u9577\u671f\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306f\u5fc5\u305a\u3057\u3082\u305d\u306e\u8d85\u9577\u671f\u306e\u671f\u9593\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC30\u9805\uff09\u3002<\/p>\n<p>\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306f\u3001\u501f\u624b\u304c\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b<span style=\"border-bottom: solid 1px #B22222;\">\u7d4c\u6e08\u7684\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u6709\u3057<\/span>\u3001\u5f53\u8a72\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306e\u7d50\u679c\u306b\u3088\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC30\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u501f\u624b\u304c\u7279\u5b9a\u306e\u7a2e\u985e\u306e\u8cc7\u7523\u3092\u901a\u5e38\u4f7f\u7528\u3057\u3066\u304d\u305f\u904e\u53bb\u306e\u6163\u884c\u53ca\u3073\u7d4c\u6e08\u7684\u7406\u7531\u304c\u3001\u501f\u624b\u306e\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u53ef\u80fd\u6027\u3092\u8a55\u4fa1\u3059\u308b\u4e0a\u3067\u6709\u7528\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC33\u9805\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4e00\u6982\u306b\u904e\u53bb\u306e\u6163\u884c\u306b\u91cd\u304d\u3092\u7f6e\u3044\u3066\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u306e\u898b\u7a4d\u308a\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3002\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306f\u3001\u8af8\u8981\u56e0\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u884c\u3046\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC33\u9805\uff09\u3002<\/p>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306e\u7528\u8a9e\u306e\u8aac\u660e\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u305d\u308c\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u95be\u5024\u306e\u8a18\u8f09\u306f\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u958b\u767a\u306b\u969b\u3057\u3066\u3001\u300c\u5408\u7406\u7684\u306b\u78ba\u5b9f\u300d\u306e\u5224\u65ad\u306b\u3070\u3089\u3064\u304d\u304c\u751f\u3058\u308b\u61f8\u5ff5\u53ca\u3073\u904e\u53bb\u5b9f\u7e3e\u306b\u504f\u308b\u61f8\u5ff5\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC28\u9805\uff09\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u6c7a\u5b9a\u306b\u969b\u3057\u3066\u306f\u3001\u5177\u4f53\u7684\u306a\u6570\u5024\u57fa\u6e96\uff08\u4f8b\u3048\u3070\u3001\u53ef\u80fd\u6027\u304c\u25cb\uff05\u3067\u3042\u308b\uff09\u3092\u793a\u3059\u3053\u3068\u306f\u56f0\u96e3\u306a\u5834\u5408\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd17\u9805\u306e\u4f8b\u793a\uff08\u4e0a\u8a18<span style=\"color: #ff6600;\">\u2460<\/span>\u304b\u3089<span style=\"color: #ff6600;\">\u2464<\/span>\uff09\u306a\u3069\u306b\u57fa\u3065\u304d\u3001\u5177\u4f53\u7684\u306a\u5224\u65ad\u306e\u904e\u7a0b\u3092\u6587\u66f8\u5316\u3059\u308b\u306a\u3069\u306b\u3088\u308a\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u30ea\u30fc\u30b9\u7269\u4ef6\u306b\u304a\u3051\u308b\u9644\u5c5e\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570\u3068\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\uff08\u4e0d\u52d5\u7523\u30ea\u30fc\u30b9\uff09<\/strong><\/h4>\n<p>\u666e\u901a\u501f\u5730\u5951\u7d04\u53ca\u3073\u666e\u901a\u501f\u5bb6\u5951\u7d04\u306b\u4fc2\u308b\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306e\u56f0\u96e3\u3055\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u4e0a\u306e\u5224\u65ad\u306b\u8cc7\u3059\u308b\u305f\u3081\u3001\u8a2d\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC34\u9805\u3001<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\u304b\u3089\uff3b\u8a2d\u4f8b\uff18\uff0d\uff15\uff3d<\/a>\uff09\u3002<\/p>\n<p>\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3092\u5224\u65ad\u3059\u308b\u969b\u306e\u601d\u8003\u30d7\u30ed\u30bb\u30b9\u304c\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b9f\u52d9\u3067\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u975e\u5e38\u306b\u53c2\u8003\u306b\u306a\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u4e0d\u52d5\u7523\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u61f8\u5ff5\u3068\u3057\u3066\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306b\u304a\u3051\u308b<span style=\"color: #b22222;\">\u2460<\/span><span style=\"border-bottom: solid 1px #B22222;\">\u9644\u5c5e\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570<\/span>\u3084<span style=\"color: #b22222;\">\u2461<\/span>\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u305f<span style=\"border-bottom: solid 1px #B22222;\">\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u9664\u53bb\u8cbb\u7528\u306e\u511f\u5374\u671f\u9593<\/span>\u3068<span style=\"color: #b22222;\">\u2462<\/span><span style=\"border-bottom: solid 1px #B22222;\">\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593<\/span>\u3068\u306e\u6574\u5408\u6027\u3092\u8003\u616e\u3059\u308b\u5834\u5408\u3001\u5b9f\u52d9\u4e0a\u306e\u8ca0\u8377\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC28\u9805\uff08\uff12\uff09\u2461\uff09\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u3001\u3053\u308c\u3089\uff13\u3064\u306e\u8981\u7d20\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u6574\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306b\u304a\u3051\u308b\u300c\u9644\u5c5e\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570\u300d\u3068\u300c\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u300d\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC34\u9805\uff09\u3002<\/p>\n<p>\u7279\u306b\u3001\u4e0b\u8a18<strong><span style=\"color: #5d99ff;\">\u2461<\/span><\/strong>\u306b\u304a\u3051\u308b\u8a18\u8f09\u306f\u3001\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b9f\u52d9\u3067\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u53c2\u8003\u306b\u306a\u308b\u3082\u306e\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:#8EB8FF;color:#000000;border-color:#5D99FF;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #5d99ff;\"><strong>\u2460<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #5d99ff;\">\u25c6<\/span>\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\u3001\u501f\u624b\u304c\u5ef6\u9577\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3059\u308b\u53ef\u80fd\u6027\u53c8\u306f\u89e3\u7d04\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u884c\u4f7f\u3057\u306a\u3044\u53ef\u80fd\u6027\u304c\u3001\u5408\u7406\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u969b\u306e\u8003\u616e\u8981\u56e0\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u5927\u5e45\u306a\u8cc3\u501f\u8a2d\u5099\u306e\u6539\u826f\u306e\u6709\u7121\u3092\u4f8b\u793a\u306b\u542b\u3081\u3066\u3044\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd17\u9805\uff08\uff12\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #5d99ff;\">\u25c6<\/span>\u8cc3\u501f\u8a2d\u5099\u306e\u6539\u826f\u304c\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306e\u5224\u65ad\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u300c\u5927\u5e45\u306a\u8cc3\u501f\u8a2d\u5099\u306e\u6539\u826f\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306f\u3001\u4f8b\u3048\u3070\u3001\u8cc3\u501f\u8a2d\u5099\u306e\u6539\u826f\u306e\u91d1\u984d\u3001\u79fb\u8a2d\u306e\u53ef\u5426\u3001\u8cc7\u7523\u3092\u9664\u53bb\u3059\u308b\u305f\u3081\u306e\u91d1\u984d\u7b49\u306e\u4e8b\u5b9f\u53ca\u3073\u72b6\u6cc1\u306b\u57fa\u3065\u304f\u7dcf\u5408\u7684\u306a\u5224\u65ad\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #5d99ff;\"><strong>\u2461<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #5d99ff;\">\u25c6<\/span>\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3068\u30ea\u30fc\u30b9\u7269\u4ef6\u306b\u304a\u3051\u308b\u9644\u5c5e\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u76f8\u4e92\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #5d99ff;\">\u25c6<\/span>\u305d\u308c\u305e\u308c\u306e\u6c7a\u5b9a\u306b\u304a\u3051\u308b\u5224\u65ad\u53ca\u3073\u305d\u306e\u95be\u5024\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3068\u30ea\u30fc\u30b9\u7269\u4ef6\u306b\u304a\u3051\u308b\u9644\u5c5e\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u5fc5\u305a\u3057\u3082\u6574\u5408\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #5d99ff;\">\u25c6<\/span>\u4e00\u65b9\u3001\u30ea\u30fc\u30b9\u7269\u4ef6\u306b\u304a\u3051\u308b\u9644\u5c5e\u8a2d\u5099\u306b\u3064\u3044\u3066\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306e\u9664\u53bb\u53ca\u3073\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u5f8c\u306e\u4f7f\u7528\u3092\u898b\u8fbc\u3093\u3067\u3044\u306a\u3044\u5834\u5408\u3001\u5f53\u8a72\u9644\u5c5e\u8a2d\u5099\u306e\u8010\u7528\u5e74\u6570\u304c\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u3068\u6574\u5408\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p><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 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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>","protected":false},"excerpt":{"rendered":"<p>\u524d\u56de\uff08\u7b2c\uff15\u56de\uff09\u306b\u7d9a\u304d\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u501f\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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":[2378],"series":[2382],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-11 19:08:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268303"}],"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=268303"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268303\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268303"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268303"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}