{"id":268732,"date":"2025-05-22T10:14:17","date_gmt":"2025-05-22T01:14:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268732"},"modified":"2025-05-21T16:10:39","modified_gmt":"2025-05-21T07:10:39","slug":"lease-article-40","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/lease-article-40\/","title":{"rendered":"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u2461\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><span style=\"font-size: 20px;\"><strong>\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u2461\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u524d\u56de\uff08<a title=\"\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300d\" href=\"https:\/\/tinyurl.com\/2yyykkxk\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff18\u56de<\/a>\uff09\u306b\u5f15\u304d\u7d9a\u304d\u3001\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\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\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9<\/strong><\/h4>\n<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u5224\u5b9a\u3055\u308c\u305f\u3082\u306e\u306e\u3046\u3061\u3001\u6b21\u306e<span style=\"color: #666699;\">\uff08\uff11\uff09<\/span>\u304b\u3089<span style=\"color: #666699;\">\uff08\uff13\uff09<\/span>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3057\u3001\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd70\u9805\u3001BC110\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff11\uff09\u3000<\/span>\u5951\u7d04\u4e0a\u3001\u5951\u7d04\u671f\u9593\u7d42\u4e86\u5f8c\u53c8\u306f\u5951\u7d04\u671f\u9593\u306e\u4e2d\u9014\u3067\u3001\u539f\u8cc7\u7523\u306e\u6240\u6709\u6a29\u304c\u501f\u624b\u306b\u79fb\u8ee2\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u30ea\u30fc\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff12\uff09\u3000<\/span>\u5951\u7d04\u4e0a\u3001\u501f\u624b\u306b\u5bfe\u3057\u3066\u3001\u5951\u7d04\u671f\u9593\u7d42\u4e86\u5f8c\u53c8\u306f\u5951\u7d04\u671f\u9593\u306e\u4e2d\u9014\u3067\u3001\u540d\u76ee\u7684\u4fa1\u984d\u53c8\u306f\u305d\u306e\u884c\u4f7f\u6642\u70b9\u306e\u539f\u8cc7\u7523\u306e\u4fa1\u984d\u306b\u6bd4\u3057\u3066\u8457\u3057\u304f\u6709\u5229\u306a\u4fa1\u984d\u3067\u8cb7\u3044\u53d6\u308b\u6a29\u5229\uff08\u5408\u308f\u305b\u3066\u300c\u5272\u5b89\u8cfc\u5165\u9078\u629e\u6a29\u300d\u3068\u3044\u3046\uff09\u304c\u4e0e\u3048\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u884c\u4f7f\u304c\u78ba\u5b9f\u306b\u4e88\u60f3\u3055\u308c\u308b\u30ea\u30fc\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff13\uff09\u3000<\/span>\u539f\u8cc7\u7523\u304c\u3001\u501f\u624b\u306e\u7528\u9014\u7b49\u306b\u5408\u308f\u305b\u3066\u7279\u5225\u306e\u4ed5\u69d8\u306b\u3088\u308a\u88fd\u4f5c\u53c8\u306f\u5efa\u8a2d\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u5f53\u8a72\u539f\u8cc7\u7523\u306e\u8fd4\u9084\u5f8c\u3001\u8cb8\u624b\u304c\u7b2c\u4e09\u8005\u306b\u518d\u3073\u30ea\u30fc\u30b9\u53c8\u306f\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3092\u901a\u3058\u3066\u501f\u624b\u306b\u3088\u3063\u3066\u306e\u307f\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u30ea\u30fc\u30b9\uff08\u300c\u7279\u5225\u4ed5\u69d8\u306e\u539f\u8cc7\u7523\u300d\u306e\u4e2d\u306b\u306f\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd70\u9805\uff08\uff13\uff09\u306b\u304a\u3044\u3066\u300c\u501f\u624b\u306e\u7528\u9014\u7b49\u306b\u5408\u308f\u305b\u3066\u7279\u5225\u306e\u4ed5\u69d8\u306b\u3088\u308a\u88fd\u4f5c\u53c8\u306f\u5efa\u8a2d\u3055\u308c\u305f\u3082\u306e\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u5c02\u7528\u6027\u306e\u9ad8\u3044\u6a5f\u68b0\u88c5\u7f6e\u7b49\u4ee5\u5916\u306b\u7279\u5225\u4ed5\u69d8\u306e\u5efa\u7269\u7b49\u306e\u4e0d\u52d5\u7523\u3082\u542b\u307e\u308c\u308b\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u8cb8\u624b\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406<br \/>\n<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u8cb8\u624b\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u8981\u7d04\u3059\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd71\u9805\u300172\u9805\u3001BC114\u9805\uff5eBC117\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268738\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-1-1.png\" alt=\"\" width=\"1396\" height=\"2032\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-1-1.png 1396w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-1-1-206x300.png 206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-1-1-703x1024.png 703w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-1-1-768x1118.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-1-1-1055x1536.png 1055w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-1-1-600x873.png 600w\" sizes=\"(max-width: 1396px) 100vw, 1396px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-2-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268739\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-2-2.png\" alt=\"\" width=\"1310\" height=\"1400\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-2-2.png 1310w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-2-2-281x300.png 281w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-2-2-958x1024.png 958w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-2-2-768x821.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/riisu9-2-2-600x641.png 600w\" sizes=\"(max-width: 1310px) 100vw, 1310px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5229\u606f\u76f8\u5f53\u984d\u306e\u5404\u671f\u3078\u306e\u914d\u5206<\/strong><\/h4>\n<p>\u8cb8\u624b\u306b\u304a\u3051\u308b\u5229\u606f\u76f8\u5f53\u984d\u306e\u7dcf\u984d\u306f\u3001\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u6599\u53ca\u3073\u898b\u7a4d\u6b8b\u5b58\u4fa1\u984d\uff08\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u7d42\u4e86\u6642\u306b\u898b\u7a4d\u3089\u308c\u308b\u6b8b\u5b58\u4fa1\u984d\u3067\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u4ee5\u5916\u306e\u984d\uff09\u306e\u5408\u8a08\u984d\u304b\u3089\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u539f\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7b97\u5b9a\u3059\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9647\u9805\uff09\u3002<\/p>\n<p>\u5229\u606f\u76f8\u5f53\u984d\u306e\u7dcf\u984d\u3092\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306e\u5404\u671f\u306b\u914d\u5206\u3059\u308b\u65b9\u6cd5\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5229\u606f\u6cd5\u306b\u3088\u308b\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9647\u9805\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd73\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u7528\u3044\u308b\u5229\u7387\u306f\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd66\u9805\u306e\u8cb8\u624b\u306e\u8a08\u7b97\u5229\u5b50\u7387\u3068\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd73\u9805\uff09\u3002<\/p>\n<p>\u8cb8\u624b\u3068\u3057\u3066\u306e\u30ea\u30fc\u30b9\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd73\u9805\u306e\u5b9a\u3081\u306b\u3088\u3089\u305a\u3001\u5229\u606f\u76f8\u5f53\u984d\u306e\u7dcf\u984d\u3092\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u4e2d\u306e\u5404\u671f\u306b\u5b9a\u984d\u3067\u914d\u5206\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u30ea\u30fc\u30b9\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u5f53\u8a72\u53d6\u6271\u3044\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd74\u9805\u300175\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u8cb8\u624b\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406<br \/>\n<\/strong><\/h4>\n<p>\u8cb8\u624b\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u57fa\u672c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u524d\u8ff0\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u540c\u69d8\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd78\u9805\uff09\u3002<\/p>\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3067\u306f\u3001\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd71\u9805\u53ca\u307372\u9805\u306b\u3042\u308b\u300c\u30ea\u30fc\u30b9\u6295\u8cc7\u8cc7\u7523\u300d\u306f\u300c\u30ea\u30fc\u30b9\u50b5\u6a29\u300d\u3068\u8aad\u307f\u66ff\u3048\u3066\u9069\u7528\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd78\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5229\u606f\u76f8\u5f53\u984d\u306e\u5404\u671f\u3078\u306e\u914d\u5206\u306f\u3001\u524d\u8ff0\u306e\u300c<strong>\uff12\u3000\u5229\u606f\u76f8\u5f53\u984d\u306e\u5404\u671f\u3078\u306e\u914d\u5206<\/strong>\u300d\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd73\u9805\uff09\u3068\u540c\u69d8\u3067\u3042\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd79\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u4f1a\u8a08\u51e6\u7406<br \/>\n<\/strong><\/h4>\n<p>\u300c\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u300d\u3068\u306f\u3001\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u4ee5\u5916\u306e\u30ea\u30fc\u30b9\u3092\u3044\u3046\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9614\u9805\uff09\u3002<\/p>\n<p>\u8cb8\u624b\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u306e\u8cc3\u8cb8\u501f\u53d6\u5f15\u306b\u4fc2\u308b\u65b9\u6cd5\u306b\u6e96\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\uff08\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9648\u9805\uff09\u3002<\/p>\n<p>\u8cb8\u624b\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3088\u308b\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u6599\u306b\u3064\u3044\u3066\u3001\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u3067\u8a08\u4e0a\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd82\u9805\uff09\u3002<\/p>\n<p>\u30d5\u30ea\u30fc\u30ec\u30f3\u30c8\uff08\u5951\u7d04\u958b\u59cb\u5f53\u521d\u6570\u30f6\u6708\u9593\u8cc3\u6599\u304c\u7121\u511f\u3068\u306a\u308b\u5951\u7d04\u6761\u9805\uff09\u3084\u30ec\u30f3\u30c8\u30db\u30ea\u30c7\u30fc\uff08\u4f8b\u3048\u3070\u3001\u6570\u5e74\u9593\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7d99\u7d9a\u3059\u308b\u5834\u5408\u306b\u4e00\u5b9a\u671f\u9593\u8cc3\u6599\u304c\u7121\u511f\u3068\u306a\u308b\u5951\u7d04\u6761\u9805\uff09\u7b49\u304c\u3042\u308b\u5834\u5408\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306b\u3088\u308b\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u6599\u306b\u3064\u3044\u3066\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u3064\u3044\u3066\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e9632\u9805\uff08\uff12\uff09\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3066\u6c7a\u5b9a\u3059\u308b\u5834\u5408\u306b\u5f53\u8a72\u8cb8\u624b\u306e\u30ea\u30fc\u30b9\u671f\u9593\u306b\u7121\u511f\u8cc3\u8cb8\u671f\u9593\u304c\u542b\u307e\u308c\u308b\u3068\u304d\u306f\u3001\u8cb8\u624b\u306f\u3001\u5951\u7d04\u671f\u9593\u306b\u304a\u3051\u308b\u4f7f\u7528\u6599\u306e\u7dcf\u984d\uff08\u305f\u3060\u3057\u3001\u5c06\u6765\u306e\u696d\u7e3e\u7b49\u306b\u3088\u308a\u5909\u52d5\u3059\u308b\u4f7f\u7528\u6599\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u5951\u7d04\u671f\u9593\u306b\u308f\u305f\u308a\u8a08\u4e0a\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91ddBC121\u9805\uff09\u3002<\/p>\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 \u53f7\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30f3\u30c8<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c13\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards_system\/details.html?topics_id=36\" target=\"_blank\" rel=\"noopener\">\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/wp-content\/uploads\/sites\/4\/denshikirokuiten20220826_03.pdf\" target=\"_blank\" rel=\"noopener\">\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u3068\u5224\u5b9a\u3055\u308c\u305f\u3082\u306e\u306e\u3046\u3061\u3001\u6b21\u306e\uff08\uff11\uff09\u304b\u3089\uff08\uff13\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3057\u3001\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306b\u5206\u985e\u3059\u308b\uff08\u30ea\u30fc\u30b9\u9069\u7528\u6307\u91dd70\u9805\u3001BC110\u9805\uff09\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[246,178,167,182,290,232],"tags":[325,476,475],"backnumber":[2390],"series":[2382],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 17:33:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268732"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=268732"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268732\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268732"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268732"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}