{"id":270478,"date":"2025-10-23T10:14:29","date_gmt":"2025-10-23T01:14:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270478"},"modified":"2025-10-22T19:50:42","modified_gmt":"2025-10-22T10:50:42","slug":"financial-statements-article-198","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-198\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c175\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u958b\u793a\u7248\uff09\uff082025\u5e74\uff18\u670829\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c175\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u958b\u793a\u7248\uff09\uff082025\u5e74\uff18\u670829\u65e5\u4ed8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2025\u5e74\uff15\u6708\uff19\u65e5\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.toshin-group.com\/wp\/wp-content\/uploads\/d2932ec5e122643c43c13bc1768c8b6c-1.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>2025\u5e74\uff15\u670820\u65e5\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.toshin-group.com\/wp\/wp-content\/uploads\/8a056642104f1be61dc7495fa0b32d04.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u59d4\u54e1\u306e\u9078\u4efb\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3015<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4\u54e1\u9577\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u9234\u6728\u667a\u6d0b\uff08\u5f01\u8b77\u58eb\u3000\u9234\u6728\u30fb\u4e45\u4fdd\u7530\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u59d4 \u54e1\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e45\u4fdd\u7530\u7406\u8cb4\uff08\u5f01\u8b77\u58eb\u3000\u9234\u6728\u30fb\u4e45\u4fdd\u7530\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 10px;\">\u77e2\u91ce\u3000\u76f4\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000\u77e2\u91ce\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u8abf\u67fb\u88dc\u52a9\u8005\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5c0f\u6c60\u606d\u5e73\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u5c0f\u6c60\u606d\u5e73\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u7b52\u4e95\u656c\u58eb\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000\u7b52\u4e95\u656c\u58eb\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5bfa\u753a\u96c5\u4eba\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u3000\u5bfa\u753a\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u5b89\u7530\u79c0\u5b9f\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u5b89\u7530\u79c0\u5b9f\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u85e4\u5c45\u5e78\u7950\uff08\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\u30fbCDFP-P\u3000\u30ec\u30a4\u30d5\u30a1\u30fc\u30b9\u30c8\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u682a\u5f0f\u4f1a\u793e\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u30c7\u30b8\u30bf\u30eb\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\u8abf\u67fb\u7b49\u306e\u652f\u63f4\u3011<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 10px;\">\u30ec\u30a4\u30d5\u30a1\u30fc\u30b9\u30c8\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u682a\u5f0f\u4f1a\u793e<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"padding-left: 15px; margin-bottom: 15px;\">2025\u5e74\uff15\u670820\u65e5\u304b\u30892025\u5e74\uff18\u670828\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #4682b4;\">\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u76ee\u7684\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff11\uff09<\/span>\u3000\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u306e\u4e00\u6642\u76e3\u67fb\u4eba\u304b\u3089\u306e\u6307\u6458\u306b\u3088\u308a\u3001\u5b50\u4f1a\u793e\u3067\u3042\u308b\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30e2\u30d0\u30a4\u30eb\u306e\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3057\u3001\u8ca1\u52d9\u5831\u544a\u7528\u8cc7\u6599\u3068\u5b9f\u969b\u306e\u4ee3\u7406\u5e97\u7cbe\u7b97\u7528\u8cc7\u6599\u306e\uff12\u7a2e\u985e\u304c\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u8ca1\u52d9\u5831\u544a\u7528\u8cc7\u6599\u306b\u304a\u3044\u3066\u4e8c\u6b21\u4ee3\u7406\u5e97\u5411\u3051\u306e\u7aef\u672b\u8ca9\u58f2\u7b49\u306e\u58f2\u4e0a\u9ad8\u304c\u904e\u5927\u8a08\u4e0a\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5e33\u7c3f\u4e0a\u672a\u56de\u53ce\u3068\u306a\u3063\u3066\u3044\u308b\u58f2\u639b\u91d1\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u4e8b\u5b9f\uff08\u672c\u4e8b\u6848\uff09\u306b\u95a2\u3059\u308b\u4e8b\u5b9f\u95a2\u4fc2\u8abf\u67fb<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff12\uff09<\/span>\u3000\u672c\u4e8b\u6848\u306b\u3088\u308b<span style=\"color: #4682b4;\">\uff08\uff11\uff09<\/span>\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u3078\u306e\u5f71\u97ff\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff13\uff09<\/span>\u3000\u672c\u4e8b\u6848\u304c\u767a\u751f\u3057\u305f\u539f\u56e0\u306e\u5206\u6790\u3068\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a0e\u30fb\u63d0\u8a00<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\uff08\uff14\uff09<\/span>\u3000\u305d\u306e\u4ed6\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u305f\u4e8b\u9805<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u7d50\u679c\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2025\u5e74\uff18\u670829\u65e5<br \/>\n\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.toshin-group.com\/wp\/wp-content\/uploads\/30b4f9481c0c4eee44562e01a1efdb06.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>2025\u5e74\uff19\u6708\uff14\u65e5<br \/>\n\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.daisanshaiinkai.com\/cms\/wp-content\/uploads\/2025\/05\/250904_daisansha9444.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306e\u516c\u8868\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\uff08\u4ee5\u4e0b\u300c\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30011988\uff08\u662d\u548c63\uff09\u5e74\u8a2d\u7acb\u3002\u8a2d\u7acb\u6642\u306e\u793e\u540d\u306f\u6771\u65b0\u7523\u696d\u682a\u5f0f\u4f1a\u793e\u30022000\uff08\u5e73\u621012\uff09\u5e74\u3001\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u3078\u306e\u793e\u540d\u5909\u66f4\u3092\u7d4c\u3066\u30012018\uff08\u5e73\u621030\uff09\u5e74\u3001\u73fe\u793e\u540d\u306b\u5546\u53f7\u5909\u66f4\u3002\u79fb\u52d5\u4f53\u901a\u4fe1\u95a2\u9023\u4e8b\u696d\u3001\u4e0d\u52d5\u7523\u4e8b\u696d\u53ca\u3073\u30ea\u30be\u30fc\u30c8\u4e8b\u696d\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3057\u3001\u56fd\u5185\u5b50\u4f1a\u793e\uff14\u793e\u3092\u6709\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u9023\u7d50\u58f2\u4e0a\u9ad817,400\u767e\u4e07\u5186\u3001\u9023\u7d50\u7d4c\u5e38\u5229\u76ca578\u767e\u4e07\u5186\u3001\u8cc7\u672c\u91d1742\u767e\u4e07\u5186\u3002\u5f93\u696d\u54e1\u6570132\u540d\uff08\u8a02\u6b63\u524d\u306e2024\u5e74\uff14\u6708\u671f\u9023\u7d50\u5b9f\u7e3e\uff09\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u611b\u77e5\u770c\u540d\u53e4\u5c4b\u5e02\u4e2d\u533a\u3002\u5275\u696d\u8005\u3067\u3042\u308a\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u306e\u77f3\u7530\u4fe1\u6587\u6c0f\uff08\u4ee5\u4e0b\u300c\u77f3\u7530\u4f1a\u9577\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u53ca\u3073\u305d\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u53d6\u7de0\u5f79\u77f3\u7530\u3086\u304b\u308a\u6c0f\u4e26\u3073\u306b\u77f3\u7530\u4f1a\u9577\u304c\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u52d9\u3081\u308b\u682a\u5f0f\u4f1a\u793e\u30b8\u30a7\u30c3\u30c8\u304c\u3001\u767a\u884c\u6e08\u682a\u5f0f\u6570\u306e44.33\uff05\u3092\u6240\u6709\u3059\u308b\u5927\u682a\u4e3b\u3067\u3042\u308b\u3002\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u5e02\u5834\u4e0a\u5834\u3002<\/p>\n<p>\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u7570\u52d5\u72b6\u6cc1\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/kaikeihusei175-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270479\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/kaikeihusei175-1.png\" alt=\"\" width=\"1402\" height=\"398\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/kaikeihusei175-1.png 1402w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/kaikeihusei175-1-300x85.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/kaikeihusei175-1-1024x291.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/kaikeihusei175-1-768x218.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/kaikeihusei175-1-600x170.png 600w\" sizes=\"(max-width: 1402px) 100vw, 1402px\" \/><\/a><br \/>\n\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306e<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.toshin-group.com\/wp\/wp-content\/uploads\/companyprofile2024.pdf\" target=\"_blank\" rel=\"noopener\">\u4f1a\u793e\u6848\u5185<\/a>\u306b\u3088\u308c\u3070\u3001\u540c\u793e\u306f\u5b50\u4f1a\u793e\u3067\u3042\u308b\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30e2\u30d0\u30a4\u30eb\uff08\u4ee5\u4e0b\u300c\u30c8\u30fc\u30b7\u30f3\u30e2\u30d0\u30a4\u30eb\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u304c\u3001\u611b\u77e5\u770c\u3092\u4e2d\u5fc3\u306b\u3001\u5c90\u961c\u770c\u3001\u4e09\u91cd\u770c\u3001\u9759\u5ca1\u770c\u53ca\u3073\u9577\u91ce\u770c\u3067\u30bd\u30d5\u30c8\u30d0\u30f3\u30af\u30b7\u30e7\u30c3\u30d7\u5e97\u8217\u53ca\u3073\uff41\uff55\u30b7\u30e7\u30c3\u30d7\u5e97\u8217\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c168\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u516c\u958b\u7248\uff09\uff082025\u5e74\uff12\u670813\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-192\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c168\u56de\u3011<\/a>\u3067\u306f\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u3092\u53d6\u308a\u4e0a\u3052\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u3067\u306f\u3001\u4fbf\u5b9c\u4e0a\u30012024\u5e7412\u670813\u65e5\u306b\u8a2d\u7f6e\u3057\u305f\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u300c\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u300d\u3068\u547c\u3073\u3001\u4eca\u56de\u30012025\u5e74\uff15\u6708\uff19\u65e5\u306b\u8a2d\u7f6e\u3057\u305f\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3092\u300c\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u300d\u3068\u547c\u3076\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\uff08\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\uff09\u306b\u3088\u308b\u8abf\u67fb\u5831\u544a\u66f8\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u306e\u7d4c\u7def<\/strong><\/h4>\n<p>2025\u5e74\uff14\u670830\u65e5\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306e\u5f53\u6642\u306e\u4e00\u6642\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u4e2d\u90e8\u7dcf\u5408\u76e3\u67fb\u6cd5\u4eba\uff08\u5831\u544a\u66f8\u4e0a\u306e\u8868\u8a18\u306f\u3001\uff22\u76e3\u67fb\u6cd5\u4eba\uff09\u304b\u3089\u306e\u6307\u6458\u306b\u3088\u3063\u3066\u3001\u30c8\u30fc\u30b7\u30f3\u30e2\u30d0\u30a4\u30eb\u306e\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3057\u30012023\u5e74\uff14\u6708\u671f\u304b\u30892024\u5e74\uff14\u6708\u671f\u306b\u304b\u3051\u3066\u3001\u4e3b\u306b\u79fb\u52d5\u4f53\u901a\u4fe1\u95a2\u9023\u4e8b\u696d\u306b\u304a\u3051\u308b\u4e8c\u6b21\u4ee3\u7406\u5e97\u5411\u3051\u306e\u4ee3\u7406\u5e97\u7cbe\u7b97\u306b\u304a\u3044\u3066\u3001\u8ca1\u52d9\u5831\u544a\u7528\u8cc7\u6599\u3068\u5b9f\u969b\u306e\u4ee3\u7406\u5e97\u7cbe\u7b97\u7528\u8cc7\u6599\u306e\uff12\u7a2e\u985e\u304c\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u8ca1\u52d9\u5831\u544a\u7528\u8cc7\u6599\u306b\u304a\u3044\u3066\u4e8c\u6b21\u4ee3\u7406\u5e97\u5411\u3051\u306e\u7aef\u672b\u8ca9\u58f2\u7b49\u306e\u58f2\u4e0a\u9ad8\u304c\u904e\u5927\u8a08\u4e0a\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u5e33\u7c3f\u4e0a\u672a\u56de\u53ce\u3068\u306a\u3063\u3066\u3044\u308b\u58f2\u639b\u91d1\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u4e8b\u5b9f\uff08\u672c\u4e8b\u6848\uff09\u304c\u5224\u660e\u3057\u305f\u3002<\/p>\n<p>\u672c\u4e8b\u6848\u306b\u3064\u3044\u3066\u3001\u4e8b\u6848\u306e\u89e3\u660e\u3092\u56f3\u308b\u305f\u3081\u306b\u306f\u3001\u72ec\u7acb\u6027\u53ca\u3073\u5c02\u9580\u6027\u3092\u6709\u3059\u308b\u7b2c\u4e09\u8005\u306b\u3088\u308b\u8abf\u67fb\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3044\u3046\u4e2d\u90e8\u7dcf\u5408\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u306e\u6307\u6458\u3092\u53d7\u3051\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306f\u3001\u516c\u6b63\u6027\u3092\u78ba\u4fdd\u3057\u305f\u8abf\u67fb\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u30012025\u5e74\uff15\u6708\uff19\u65e5\u958b\u50ac\u306e\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u3001\u5916\u90e8\u306e\u6709\u8b58\u8005\u306b\u3088\u3063\u3066\u69cb\u6210\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\uff08\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\uff09\u306e\u8a2d\u7f6e\u3092\u6c7a\u8b70\u3057\u3001\u540c\u670820\u65e5\u958b\u50ac\u306e\u53d6\u7de0\u5f79\u4f1a\u306b\u304a\u3044\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u59d4\u54e1\u3092\u6c7a\u5b9a\u3057\u3001\u8abf\u67fb\u306b\u7740\u624b\u3057\u305f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u7d50\u679c\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u672c\u4e8b\u6848\u306b\u95a2\u3059\u308b\u8abf\u67fb\u7d50\u679c<\/strong><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u672c\u4e8b\u6848\u306e\u624b\u53e3\u306b\u3064\u3044\u3066\u3001\u30e2\u30d0\u30a4\u30eb\u4ee3\u7406\u5e97\u59d4\u8a17\u4e8b\u696d\u306e\u4ee3\u7406\u5e97\u7cbe\u7b97\u306b\u304a\u3044\u3066\u3001\u4ed5\u8a33\u5165\u529b\u6642\u306b\u3001\u5b9f\u969b\u306b\u4e8c\u6b21\u4ee3\u7406\u5e97\u306b\u63d0\u51fa\u3057\u305f\u4ee3\u7406\u5e97\u7cbe\u7b97\u66f8\u306e\u91d1\u984d\u306b\u3001\u7aef\u672b\u4ee3\u91d1\u7b49\u3092\u4e0a\u4e57\u305b\u3057\u3066\u4e8c\u6b21\u4ee3\u7406\u5e97\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u984d\u3092\u904e\u5927\u306b\u8a08\u4e0a\u3057\u305f\u3082\u306e\uff08\u4ee5\u4e0b\u3001\u300c\u4ee3\u7406\u5e97\u7cbe\u7b97\u306e\u8abf\u6574\uff08\u58f2\u639b\u91d1\uff09\u300d\u3068\u3044\u3046\uff09\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u767a\u899a\u306e\u7d4c\u7def\u306b\u3064\u3044\u3066\u3001\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u524d\u56de\u5831\u544a\u66f8\u306e\u63d0\u51fa\u5f8c\u30012025\u5e74\uff12\u6708\u5165\u793e\u306e\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u7ba1\u7406\u90e8\u7d4c\u7406\u8ab2\u6240\u5c5e\u306e\u5f93\u696d\u54e1\u304c\u3001\uff14\u6708\uff17\u65e5\u306b\u6b8b\u9ad8\u78ba\u8a8d\u3092\u958b\u59cb\u3057\u3001\u7fcc\uff18\u65e5\u306b\u58f2\u639b\u91d1\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\u4e8c\u6b21\u4ee3\u7406\u5e97\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1\u306b\u3064\u3044\u3066\u3001\u901a\u5e38\uff12\u304b\u6708\u5f8c\u306b\u4ee3\u7406\u5e97\u7cbe\u7b97\u304c\u884c\u308f\u308c\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7cbe\u7b97\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u58f2\u639b\u91d1\u304c\u5104\u5358\u4f4d\u3067\u751f\u3058\u3066\u3044\u308b\u3053\u3068\u3092\u767a\u898b\u3057\u3001\u3053\u306e\u8a08\u4e0a\u984d\u3068\u7cbe\u7b97\u984d\u306e\u305a\u308c\u306b\u3064\u3044\u3066\u3001\u5f53\u521d\u3001\u7ba1\u7406\u90e8\u7d4c\u7406\u8ab2\u306e\uff42\u6c0f\u306f\u308f\u304b\u3089\u306a\u3044\u3068\u8ff0\u3079\u3066\u3044\u305f\u304c\u3001\u793e\u5185\u8abf\u67fb\u306e\u7d50\u679c\u3001\u7cbe\u7b97\u7528\u306e\u4ee3\u7406\u5e97\u7cbe\u7b97\u66f8\u3068\u8ca1\u52d9\u5831\u544a\u7528\u306e\u4ee3\u7406\u5e97\u7cbe\u7b97\u66f8\u306e\uff12\u7a2e\u985e\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u985e\u4f3c\u4e8b\u6848\u306e\u8abf\u67fb<\/strong><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u672c\u4e8b\u6848\u306e\u985e\u4f3c\u4e8b\u6848\u3068\u3057\u3066\u3001\u6b21\u306e\uff18\u4e8b\u6848\u3092\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306e\u8abf\u6574<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u4ee3\u7406\u5e97\u7cbe\u7b97\u306e\u8abf\u6574\uff08\u305d\u306e\u4ed6\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2462<\/span><\/strong>\u3000\u68da\u5378\u8cc7\u7523\u306e\u6c34\u5897\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2463<\/span><\/strong>\u3000\u8cbb\u7528\u306e\u8a08\u4e0a\u6642\u671f\u306e\u8abf\u6574<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2464<\/span><\/strong>\u3000\u30b0\u30eb\u30fc\u30d7\u5185\u4ed8\u66ff\u3048<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2465<\/span><\/strong>\u3000\u30aa\u30d5\u30d0\u30e9\u30f3\u30b9\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2466<\/span><\/strong>\u3000\u8cc7\u7523\u30fb\u8cbb\u7528\u9593\u306e\u8abf\u6574<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2467<\/span><\/strong>\u3000\u8aa4\u8b2c<\/p>\n<\/div>\n\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u985e\u4f3c\u4e8b\u6848\u306b\u3064\u3044\u3066\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u5143\u53d6\u7de0\u5f79\u7531\u6bd4\u85e4\u4e00\u771f\u6c0f\uff08\u5831\u544a\u66f8\u4e0a\u306e\u8868\u8a18\u306f\u300c\uff41\u6c0f\u300d\u3002\u4ee5\u4e0b\u300c\u7531\u6bd4\u85e4\u5143\u53d6\u7de0\u5f79\u300d\u3068\u3044\u3046\uff09\u306e\u7ba1\u7406\u4e0b\u3067\u3042\u308b\u7ba1\u7406\u90e8\u7d4c\u7406\u8ab2\u306b\u304a\u3044\u3066\u3001\u4e3b\u306b\u5229\u76ca\u8abf\u6574\uff08\u6c7a\u7b97\u671f\u672b\u306b\u304a\u3051\u308b\u5229\u76ca\u306e\u6e1b\u984d\u3092\u542b\u3080\uff09\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u672c\u4e8b\u6848\u3068\u540c\u69d8\u306e\u76ee\u7684\u3067\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u8a55\u4fa1\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u985e\u4f3c\u4e8b\u6848\u306e\u767a\u899a\u7d4c\u7def\u306b\u3064\u3044\u3066\u3001\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u8abf\u67fb\u3092\u958b\u59cb\u3057\u305f\u969b\u306b\u3001\uff42\u6c0f\u306b\u5bfe\u3057\u3066\u3001\u4ee3\u7406\u5e97\u7cbe\u7b97\u306e\u8abf\u6574\uff08\u58f2\u639b\u91d1\uff09\u4ee5\u5916\u306e\u624b\u6cd5\u306b\u3088\u308b\u58f2\u4e0a\u30fb\u8cbb\u7528\u7b49\u306e\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\uff42\u6c0f\u3088\u308a\u68da\u5378\u8cc7\u7523\u306e\u984d\u3092\u8abf\u6574\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u79fb\u52d5\u4f53\u901a\u4fe1\u95a2\u9023\u4e8b\u696d\u306e\u5229\u76ca\u3092\u8abf\u6574\u3057\u3066\u3044\u308b\u65e8\u306e\u7533\u544a\u3092\u53d7\u3051\u308b\u3068\u3068\u3082\u306b\u3001\u8abf\u67fb\u306e\u904e\u7a0b\u3067\u3001\u7531\u6bd4\u85e4\u5143\u53d6\u7de0\u5f79\u304c\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u7ba1\u7406\u90e8\u7d4c\u7406\u8ab2\u53ca\u3073\u8ca1\u52d9\u8ab2\u306e\u90e8\u4e0b\u3068\u306e\u9593\u306e\u696d\u52d9\u4e0a\u306e\u3084\u308a\u53d6\u308a\u3092\u30b7\u30e7\u30fc\u30c8\u30e1\u30fc\u30eb\u3084\uff2c\uff29\uff2e\uff25 \u306a\u3069\u306e\u30c4\u30fc\u30eb\u3092\u7528\u3044\u305f\u79c1\u7528\u30c7\u30d0\u30a4\u30b9\u306b\u3088\u308a\u884c\u3063\u3066\u3044\u305f\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u7ba1\u7406\u90e8\u7d4c\u7406\u8ab2\u53ca\u3073\u8ca1\u52d9\u8ab2\u306e\u5f93\u696d\u54e1\u306e\u79c1\u7528\u30c7\u30d0\u30a4\u30b9\u3092\u4fdd\u5168\u3057\u3001\u8abf\u67fb\u3057\u305f\u7d50\u679c\u3001\uff42\u6c0f\u304c\u7533\u544a\u3057\u305f\u68da\u5378\u8cc7\u7523\u306e\u984d\u306e\u8abf\u6574\u306e\u307f\u306a\u3089\u305a\u3001\u8907\u6570\u306e\u624b\u6cd5\u306b\u3088\u308b\u5229\u76ca\u8abf\u6574\u304c\u767a\u899a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u3068\u306e\u76f8\u9055\u70b9<\/strong><span style=\"font-size: 15px;\"> \uff08<\/span><a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.daisanshaiinkai.com\/cms\/wp-content\/uploads\/2025\/05\/250904_daisansha9444.pdf#page=113\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 15px;\">\u8abf\u67fb\u5831\u544a\u66f8104\u9801<\/span><\/a><span style=\"font-size: 15px;\">\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u524d\u56de\u8abf\u67fb\u3068\u672c\u8abf\u67fb\u306f\u7d50\u8ad6\u3092\u7570\u306b\u3059\u308b\u90e8\u5206\u304c\u3042\u308a\u3001\u672c\u8abf\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306e\u8a08\u4e0a\u6642\u671f\u306e\u8abf\u6574\u306b\u3064\u3044\u3066\u3082\u865a\u507d\u8868\u793a\u306e\u96c6\u8a08\u306b\u542b\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u76f8\u9055\u70b9\u3092\u6b21\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8abf\u67fb\u624b\u7d9a\u306e\u76f8\u9055\u70b9<\/strong><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u672c\u4e8b\u6848\u306b\u4fc2\u308b\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u4e8b\u6848\u306b\u95a2\u4e0e\u3057\u305f\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u7ba1\u7406\u90e8\u7d4c\u7406\u8ab2\u793e\u54e1\uff42\u6c0f\u304c\u3001\u81ea\u3089\u306e\u95a2\u4e0e\u306b\u3064\u3044\u3066\u6b63\u76f4\u306a\u4f9b\u8ff0\u3092\u3057\u305f\u3053\u3068\u53ca\u3073\u305d\u308c\u306b\u4f34\u3046\u30c7\u30b8\u30bf\u30eb\u30fb\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\u8abf\u67fb\u3067\u79c1\u7528\u30c7\u30d0\u30a4\u30b9\u3092\u63d0\u4f9b\u3057\u3001\u30c7\u30fc\u30bf\u304c\u4fdd\u5168\u3067\u304d\u305f\u3053\u3068\u304c\u5927\u304d\u304f\u5bc4\u4e0e\u3057\u3066\u3044\u308b\u3068\u8a55\u4fa1\u3057\u3001\u3055\u3089\u306b\u3001\uff42\u6c0f\u306f\u3001\u524d\u56de\u8abf\u67fb\u6642\u306b\u306f\u7531\u6bd4\u85e4\u5143\u53d6\u7de0\u5f79\u304c\u5728\u4efb\u3057\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u76f4\u5c5e\u306e\u4e0a\u53f8\u3067\u3042\u308b\u7531\u6bd4\u85e4\u5143\u53d6\u7de0\u5f79\u306b\u4e0d\u5229\u76ca\u306a\u4f9b\u8ff0\u3092\u3059\u308b\u3068\u3001\u81ea\u3089\u306e\u696d\u52d9\u306b\u652f\u969c\u304c\u51fa\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u524d\u56de\u8abf\u67fb\u3067\u306f\u4f9b\u8ff0\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u8abf\u67fb\u624b\u7d9a\u306b\u5927\u304d\u306a\u76f8\u9055\u70b9\u304c\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u865a\u507d\u8868\u793a\u96c6\u8a08\u306e\u65b9\u91dd\u306e\u76f8\u9055\u70b9<\/strong><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u3067\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u30b5\u30a4\u30c8\u306e\u5206\u6790\u3092\u884c\u3046\u3053\u3068\u306b\u7559\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8cbb\u7528\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u91cd\u8981\u6027\u3092\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306b\u304a\u3044\u3066\u5224\u65ad\u3057\u3001\u4fee\u6b63\u306e\u8981\u5426\u3092\u691c\u8a0e\u3059\u308b\u3068\u306e\u65b9\u91dd\u304c\u53d6\u3089\u308c\u3066\u3044\u305f\u304c\u3001\u672c\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u591a\u6570\u306e\u985e\u4f3c\u4e8b\u6848\u306e\u5b58\u5728\u304c\u767a\u899a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u4e00\u90e8\u3067\u3042\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306e\u8a08\u4e0a\u6642\u671f\u306e\u8abf\u6574\u306b\u3064\u3044\u3066\u3001\u96c6\u8a08\u3059\u3079\u304d\u865a\u507d\u8868\u793a\u304b\u3089\u9664\u5916\u3059\u308b\u7406\u7531\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306e\u8a08\u4e0a\u6642\u671f\u306e\u8abf\u6574\u306b\u3064\u3044\u3066\u3082\u3001\u4fee\u6b63\u4e8b\u9805\u3068\u3057\u3066\u8ffd\u52a0\u3057\u3066\u3044\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u539f\u56e0\u5206\u6790<\/strong><span style=\"font-size: 15px;\"> \uff08<\/span><a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.daisanshaiinkai.com\/cms\/wp-content\/uploads\/2025\/05\/250904_daisansha9444.pdf#page=115\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 15px;\">\u8abf\u67fb\u5831\u544a\u66f8106\u9801<\/span><\/a><span style=\"font-size: 15px;\">\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u539f\u56e0\u5206\u6790\u306b\u3064\u3044\u3066\u3001\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u6307\u6458\u3092\u8e0f\u307e\u3048\u3066\u3001\u300c\u65b0\u305f\u306b\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u539f\u56e0\u300d\u3092\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u6307\u6458\u4e8b\u9805<\/strong><\/h4>\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:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2460<\/span><\/strong>\u3000\u30e2\u30d0\u30a4\u30eb\u696d\u754c\u81ea\u4f53\u306e\u80cc\u666f\u4e8b\u60c5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2461<\/span><\/strong>\u3000\u77f3\u7530\u4f1a\u9577\u306e\u5f71\u97ff\u529b\u3068\u7d50\u679c\u91cd\u8996\u306e\u4f01\u696d\u98a8\u571f\u306e\u5b58\u5728<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2462<\/span><\/strong>\u3000\u4f1a\u793e\u5168\u4f53\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2463<\/span><\/strong>\u3000\u53d6\u7de0\u5f79\u4f1a\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\u306e\u5b9f\u52b9\u6027\u6b20\u5982<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2464<\/span><\/strong>\u3000\u4e0d\u5341\u5206\u306a\u8077\u52d9\u5206\u638c\u306e\u672a\u6539\u5584<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2465<\/span><\/strong>\u3000\u5185\u90e8\u76e3\u67fb\u5ba4\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2466<\/span><\/strong>\u3000\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u767a\u898b\u306e\u9045\u308c\u3068\u7d4c\u7406\u898f\u7a0b\u306e\u672a\u7b56\u5b9a<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u65b0\u305f\u306b\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u539f\u56e0<\/strong><\/h4>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u3000\u7d4c\u55b6\u30c8\u30c3\u30d7\u306e\u502b\u7406\u89b3\u30fb\u8aa0\u5b9f\u3055\u3092\u6b20\u3044\u305f\u59ff\u52e2\u30fb\u8a00\u52d5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2461<\/span><\/strong>\u3000\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6a5f\u80fd\u4e0d\u5168<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2462<\/span><\/strong>\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u920d\u9ebb\u30fb\u4f01\u696d\u4f1a\u8a08\u306b\u5bfe\u3059\u308b\u7406\u89e3\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2463<\/span><\/strong>\u3000\u7d44\u7e54\u98a8\u571f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2464<\/span><\/strong>\u3000\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u306e\u8106\u5f31\u6027<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2465<\/span><\/strong>\u3000\u696d\u52d9\u904b\u55b6\u306b\u304a\u3051\u308b\u900f\u660e\u6027\u306e\u6b20\u5982<\/p>\n<\/div>\n\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u539f\u56e0\u5206\u6790\u306e\u5192\u982d\u306b\u6319\u3052\u305f\u300c\u7d4c\u55b6\u30c8\u30c3\u30d7\u306e\u502b\u7406\u89b3\u30fb\u8aa0\u5b9f\u3055\u3092\u6b20\u3044\u305f\u59ff\u52e2\u30fb\u8a00\u52d5\u300d\u306e\u306a\u304b\u3067\u3001\u3068\u304f\u306b\u77f3\u7530\u4f1a\u9577\u306e\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u5354\u529b\u59ff\u52e2\u306b\u3064\u3044\u3066\u3001\u6279\u5224\u3057\u3066\u3044\u308b\u7b87\u6240\u3092\u691c\u8a3c\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u5f93\u696d\u54e1\u3067\u3059\u3089\u5f53\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u79c1\u7528\u30c7\u30d0\u30a4\u30b9\u306e\u63d0\u4f9b\u3092\u5feb\u304f\u5fdc\u3058\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u77f3\u7530\u4f1a\u9577\u306f\uff08\u305d\u306e\u771f\u507d\u306f\u660e\u3089\u304b\u3067\u306a\u3044\u3082\u306e\u306e\uff09\u898f\u5236\u5f53\u5c40\u306b\u3088\u308b\u8abf\u67fb\u306b\u304a\u3044\u3066\u643a\u5e2f\u96fb\u8a71\u306b\u4e0d\u5177\u5408\u304c\u751f\u3058\u305f\u3068\u8ff0\u3079\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u30b0\u30eb\u30fc\u30d7\u304c\u3001\u4f01\u696d\u7d4c\u55b6\u4e0a\u306e\u91cd\u5927\u306a\u5c40\u9762\u306b\u81f3\u3063\u3066\u304a\u308a\u3001\u5f53\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u306b\u5168\u9762\u7684\u306b\u5354\u529b\u3059\u308b\u3053\u3068\u304c\u30b0\u30eb\u30fc\u30d7\u306e\u518d\u751f\u306e\u7b2c\u4e00\u6b69\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u79c1\u7528\u30c7\u30d0\u30a4\u30b9\u306e\u63d0\u4f9b\u3092\u62d2\u7d76\u3059\u308b\u3068\u3044\u3046\u614b\u5ea6\u3092\u793a\u3057\u3066\u3044\u308b\u3068\u5f37\u3044\u53e3\u8abf\u3067\u6279\u5224\u3057\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u672c\u4e8b\u6848\u3068\u306f\u95a2\u4fc2\u304c\u306a\u3044\u3082\u306e\u306e\u30012021\u5e74\u306b\u77f3\u7530\u4f1a\u9577\u306b\u652f\u7d66\u3055\u308c\u305f\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u306b\u3064\u3044\u3066\u30012025\u5e74\u306b\u5b9f\u65bd\u3055\u308c\u305f\u7a0e\u52d9\u8abf\u67fb\u3067\u3001\u9000\u8077\u91d1\u8a8d\u5b9a\u3092\u5426\u8a8d\u3055\u308c\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u304c\u6570\u5104\u5186\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u3046\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u3092\u3082\u305f\u3089\u3057\u305f\u3053\u3068\u306f\u5c11\u6570\u682a\u4e3b\u306b\u3068\u3063\u3066\u3082\u975e\u5e38\u306b\u4e0d\u5229\u76ca\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u4e8b\u60c5\u306b\u3064\u3044\u3066\u3001\u5c11\u6570\u682a\u4e3b\u3092\u542b\u3080\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u5bfe\u3057\u3066\u8aac\u660e\u3059\u308b\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u3001\u81ea\u3089\u306e\u8cac\u4efb\u306e\u5728\u308a\u65b9\u3001\u518d\u767a\u9632\u6b62\u7b56\u306a\u3069\u3082\u542b\u3081\u3066\u691c\u8a0e\u3059\u308b\u306e\u304c\u3001\u8aa0\u5b9f\u306a\u4e0a\u5834\u4f01\u696d\u306e\u30c8\u30c3\u30d7\u3068\u3057\u3066\u63a1\u308b\u3079\u304d\u884c\u52d5\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u77f3\u7530\u4f1a\u9577\u306f\u3001\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u300c\u898b\u89e3\u306e\u76f8\u9055\u3067\u3042\u308a\u3001\u5c11\u6570\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u306f\u8aac\u660e\u3059\u308c\u3070\u3088\u3044\u300d\u306a\u3069\u3068\u8ff0\u3079\u308b\u306b\u7559\u307e\u308a\u3001\u5c11\u6570\u682a\u4e3b\u3078\u306e\u914d\u616e\u304c\u611f\u3058\u3089\u308c\u306a\u3044\u614b\u5ea6\u3092\u793a\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u3001\u3053\u3046\u3057\u305f\u77f3\u7530\u4f1a\u9577\u306e\u59ff\u52e2\u30fb\u8a00\u52d5\u306f\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u682a\u4e3b\u304c\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306a\u308b\u4e0a\u5834\u4f01\u696d\u306e\u30c8\u30c3\u30d7\u3068\u3057\u3066\u8981\u6c42\u3055\u308c\u308b\u9ad8\u5ea6\u306a\u502b\u7406\u89b3\u3001\u5099\u3048\u308b\u3079\u304d\u8aa0\u5b9f\u6027\u3092\u6b20\u3044\u3066\u3044\u308b\u3082\u306e\u3068\u8a55\u4fa1\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u3068\u53b3\u3057\u304f\u6307\u6458\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u3001\u300c\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6a5f\u80fd\u4e0d\u5168\u300d\u3068\u3057\u3066\u3042\u3052\u305f\u300c\u793e\u5916\u5f79\u54e1\u306e\u6a5f\u80fd\u4e0d\u5168\u30fb\u5f79\u54e1\u9078\u4efb\u30d7\u30ed\u30bb\u30b9\u306e\u4e0d\u900f\u660e\u6027\u300d\u306e\u306a\u304b\u3067\u306f\u3001\u793e\u5916\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u306b\u304a\u3044\u3066\u3001\u793e\u5916\u5f79\u54e1\u306e\u4e00\u90e8\u304b\u3089\u306f\u300c\u610f\u898b\u3092\u8ff0\u3079\u305f\u3068\u3057\u3066\u3082\u3001\u77f3\u7530\u4f1a\u9577\u304c\u805e\u304b\u306a\u3044\u304b\u3089\u8a00\u308f\u306a\u3044\u300d\u306a\u3069\u3068\u793e\u5916\u5f79\u54e1\u3068\u3057\u3066\u3042\u308b\u307e\u3058\u304d\u767a\u8a00\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u614b\u5ea6\u3092\u793a\u3059\u793e\u5916\u5f79\u54e1\u306f\u3001\u793e\u5916\u5f79\u54e1\u3068\u3057\u3066\u306e\u6700\u4f4e\u9650\u306e\u8077\u8cac\u3092\u679c\u305f\u305b\u3066\u3044\u305f\u304b\u7591\u554f\u3092\u5448\u305b\u3056\u308b\u3092\u5f97\u305a\u3001\u305d\u306e\u70b9\u306b\u304a\u3044\u3066\u3001\u793e\u5916\u5f79\u54e1\u3068\u3057\u3066\u306e\u9069\u6027\u306b\u3082\u554f\u984c\u304c\u3042\u3063\u305f\u53ef\u80fd\u6027\u3082\u5426\u5b9a\u3067\u304d\u306a\u3044\u3068\u65ad\u3058\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00<\/strong><span style=\"font-size: 15px;\"> \uff08<\/span><a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.daisanshaiinkai.com\/cms\/wp-content\/uploads\/2025\/05\/250904_daisansha9444.pdf#page=125\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 15px;\">\u8abf\u67fb\u5831\u544a\u66f8116\u9801<\/span><\/a><span style=\"font-size: 15px;\">\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u306e\u524d\u306b\u3001\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u3092\u53d7\u3051\u3066\u3001\u63d0\u8a00\u3092\u8e0f\u307e\u3048\u3066\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u3067\u5b9f\u65bd\u3055\u308c\u305f\u6539\u5584\u63aa\u7f6e\u306e\u5b9f\u65bd\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3001\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u306e\u7d50\u679c\u3092\u53d7\u3051\u305f\u6539\u5584\u63aa\u7f6e\u3068\u3057\u3066\u306f\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3051\u308b\u518d\u767a\u9632\u6b62\u7b56\u3068\u3057\u3066\u6a5f\u80fd\u3057\u5f97\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3068\u8a55\u4fa1\u3057\u305f\u3046\u3048\u3067\u3001\u5225\u306e\u89b3\u70b9\u304b\u3089\u306e\u6539\u5584\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3082\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u3057\u3001\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\uff18\u9805\u76ee\u306b\u307e\u3068\u3081\u3066\u3044\u308b\u3002<br \/>\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;\"><strong><span style=\"color: #666699;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u629c\u672c\u7684\u306a\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6539\u5584<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u5f79\u54e1\u9078\u4efb\u30d7\u30ed\u30bb\u30b9\u306e\u900f\u660e\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff13\uff09<\/span><\/strong>\u3000\u5185\u90e8\u7d71\u5236\u306e\u518d\u69cb\u7bc9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff14\uff09<\/span><\/strong>\u3000\u5185\u90e8\u76e3\u67fb\u5ba4\u306b\u3088\u308b\u76e3\u67fb\u624b\u7d9a\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff15\uff09<\/span><\/strong>\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u6539\u5584<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff16\uff09<\/span><\/strong>\u3000\u4f01\u696d\u98a8\u571f\u306e\u6539\u5584<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff17\uff09<\/span><\/strong>\u3000\u6a29\u9650\u30fb\u8077\u52d9\u5206\u638c\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u524d\u56de<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c174\u56de\u3011\u30c0\u30a4\u30ef\u901a\u4fe1\u682a\u5f0f\u4f1a\u793e\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u516c\u8868\u7248\uff09\uff082025\u5e74\uff14\u670818\u65e5\u4ed8\uff09\u300d\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u958b\u793a\u7248\uff09\uff082025\u5e74\uff17\u670831\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-197\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c174\u56de\u3011<\/a>\u3067\u3082\u66f8\u3044\u305f\u3088\u3046\u306b\u30012025\u5e74\u306f\u3001\u77ed\u671f\u9593\u306e\u3046\u3061\u306b\u8907\u6570\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3092\u6c7a\u8b70\u3057\u3066\u3044\u308b\u4e0a\u5834\u4f1a\u793e\u304c\u76ee\u7acb\u3063\u3066\u3044\u308b\u3002\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u305f\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u3082\u305d\u306e\u3046\u3061\u306e\uff11\u793e\u3067\u3042\u308b\u3002\u540c\u793e\u304c\u30012024\u5e7412\u670813\u65e5\u306b\u8a2d\u7f6e\u3057\u305f\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u8abf\u67fb\u306e\u5bfe\u8c61\u5916\u3068\u3057\u3066\u3001\u300c\u30e2\u30d0\u30a4\u30eb\u76f4\u55b6\u4ee5\u5916\u306e\u4e8b\u696d\u306e\u691c\u8a0e\u300d\u3092\u6319\u3052\u3001\u811a\u6ce8\u3067\u305d\u306e\u7406\u7531\u3092\u3001\u300c\u4e8c\u6b21\u4ee3\u7406\u5e97\u306b\u306f\u76f4\u63a5\u4f1a\u793e\u306e\u652f\u914d\u306f\u53ca\u3070\u306a\u3044\u3053\u3068\u3082\u9451\u307f\u3001\u5f53\u59d4\u54e1\u4f1a\u306f\u30e2\u30d0\u30a4\u30eb\u4ee3\u7406\u4e8b\u696d\u3092\u672c\u8abf\u67fb\u306e\u5bfe\u8c61\u5916\u3068\u3057\u3066\u3044\u308b\u300d\u3068\u8aac\u660e\u3057\u305f\u3046\u3048\u3067\u3001\u7d50\u8ad6\u3068\u3057\u3066\u3082\u3001\u300c\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306b\u304a\u3044\u3066\u3001\u500b\u5225\u53d6\u5f15\u3054\u3068\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u5bfe\u8c61\u8005\u3068\u306e\u5951\u7d04\u65e5\u306e\u628a\u63e1\u3092\u8a73\u7d30\u306b\u5b9f\u65bd\u3057\u305f\u3046\u3048\u3067\u767a\u751f\u65e5\u306b\u57fa\u3065\u3044\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u304b\u3001\u652f\u6255\u30b5\u30a4\u30c8\u306e\u5206\u6790\u306b\u57fa\u3065\u3044\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u304c\u767a\u751f\u3057\u305f\u3068\u5408\u7406\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u304a\u3044\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u304b\u3092\u542b\u3081\u3001\u904e\u53bb\u306e\u8ca1\u52d9\u5831\u544a\u3078\u306e\u5f71\u97ff\u3092\u52d8\u6848\u3055\u308c\u305f\u3044\u300d\u3068\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u5f53\u6642\u306e\u4e00\u6642\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u4e2d\u90e8\u7dcf\u5408\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u306e\u6307\u6458\u3092\u53d7\u3051\u3066\u3001\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3066\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3082\u542b\u3081\u3066\u518d\u8abf\u67fb\u3092\u3057\u305f\u7d50\u679c\u304c\u3001\u672c\u5831\u544a\u66f8\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u3078\u306e\u6539\u5584\u5831\u544a\u66f8\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u8abf\u67fb\u4e2d\u306e\uff15\u670816\u65e5\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306f\u3001\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.toshin-group.com\/wp\/wp-content\/uploads\/afbe85177c4e63a97798b846f4a4a413.pdf\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u3078\u306e\u300c\u6539\u5584\u5831\u544a\u66f8\u300d\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u300c\u6539\u5584\u5831\u544a\u66f8\u300d\u3092\u516c\u8868\u3057\u305f\u3002\u5831\u544a\u66f8\u304b\u3089\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306e\u300c\u6539\u5584\u63aa\u7f6e\u300d\u3092\u5f15\u7528\u3057\u3066\u304a\u304d\u305f\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222 ;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u4e0d\u9069\u6b63\u958b\u793a\u306e\u767a\u751f\u539f\u56e0\u306e\u5206\u6790<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u3000\u4f1a\u9577\u306e\u5f71\u97ff\u529b\u3068\u7d50\u679c\u91cd\u8996\u306e\u4f01\u696d\u98a8\u571f\u306e\u5b58\u5728<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u3000\u4f1a\u793e\u5168\u4f53\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u4e0d\u8db3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span><\/strong>\u3000\u53d6\u7de0\u5f79\u4f1a\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\u306b\u3088\u308b\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u80fd\u306e\u5b9f\u52b9\u6027\u6b20\u5982<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2463<\/span><\/strong>\u3000\u4e0d\u9069\u5207\u306a\u8077\u52d9\u5206\u638c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2464<\/span><\/strong>\u3000\u5185\u90e8\u76e3\u67fb\u5ba4\u306b\u3088\u308b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4e0d\u8db3\u53ca\u3073\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u4e0d\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2465<\/span><\/strong>\u3000\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u652f\u6255\u7e70\u308a\u5ef6\u3079\u767a\u898b\u306e\u9045\u308c\u3068 TSM \u306b\u304a\u3051\u308b\u7d4c\u7406\u898f\u7a0b\u306e\u672a\u7b56\u5b9a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u6539\u5584\u63aa\u7f6e\uff08\u5b9f\u65bd\u6e08\u307f\u306e\u3082\u306e\u3092\u542b\u3080\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u3000\u4f1a\u9577\u6a29\u9650\u306e\u7e2e\u5c0f\uff08<strong><span style=\"color: #b22222;\">\uff08\uff11\uff09\u2460<\/span><\/strong>\u306b\u5bfe\u5fdc\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u3000\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u91b8\u6210\uff08<strong><span style=\"color: #b22222;\">\uff08\uff11\uff09\u2461<\/span><\/strong>\u306b\u5bfe\u5fdc\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span><\/strong>\u3000\u53d6\u7de0\u5f79\u4f1a\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u80fd\u306e\u5f37\u5316\uff08<strong><span style=\"color: #b22222;\">\uff08\uff11\uff09\u2462<\/span><\/strong>\u306b\u5bfe\u5fdc\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2463<\/span><\/strong>\u3000\u8077\u52d9\u6a29\u9650\u898f\u7a0b\u306e\u6539\u8a02\u53ca\u3073\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u30c1\u30a7\u30c3\u30af\u6a5f\u80fd\u306e\u5f37\u5316\uff08<strong><span style=\"color: #b22222;\">\uff08\uff11\uff09\u2463<\/span><\/strong>\u306b\u5bfe\u5fdc\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2464<\/span><\/strong>\u3000\u5185\u90e8\u76e3\u67fb\u6a5f\u80fd\u306e\u5f37\u5316\uff08<strong><span style=\"color: #b22222;\">\uff08\uff11\uff09\u2464<\/span><\/strong>\u306b\u5bfe\u5fdc\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2465<\/span><\/strong>\u3000\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u7d4c\u7406\u898f\u7a0b\u306e\u7b56\u5b9a\u53ca\u3073\u7d4c\u7406\u6a5f\u80fd\u306e\u5f37\u5316\uff08<strong><span style=\"color: #b22222;\">\uff08\uff11\uff09\u2465<\/span><\/strong>\u306b\u5bfe\u5fdc\uff09<\/p>\n<\/div>\n\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306f\u3001\u6539\u5584\u63aa\u7f6e<strong><span style=\"color: #b22222;\">\uff08\uff12\uff09\u2462<\/span><\/strong>\u300c\u53d6\u7de0\u5f79\u4f1a\u53ca\u3073\u76e3\u67fb\u5f79\u4f1a\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u6a5f\u80fd\u306e\u5f37\u5316\u300d\u306e\u5185\u5bb9\u3068\u3057\u3066\u3001\u300c\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u9023\u643a\u5f37\u5316\u300d\u3092\u6319\u3052\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\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=\"text-indent: 15px; margin-bottom: 3px;\">2024\u5e74\uff18\u6708\u3088\u308a\u76e3\u67fb\u6cd5\u4eba\u304c\u5909\u66f4\u3068\u306a\u308a\u3001\u76e3\u67fb\u6cd5\u4eba\u4ea4\u4ee3\u5f8c\u306f\u3001\u56db\u534a\u671f\u306b\u4e00\u5ea6\u306e\u9593\u9694\u3067\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u76e3\u67fb\u5f79\u3068\u306e\u9593\u3067\u3001\u307e\u305f\u3001\u968f\u6642\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u53d6\u7de0\u5f79\u517c\u7ba1\u7406\u90e8\u9577\u3068\u306e\u9593\u3067\u3001\u305d\u308c\u305e\u308c\u60c5\u5831\u4ea4\u63db\u53ca\u3073\u5354\u8b70\u3092\u884c\u3046\u6a5f\u4f1a\u3092\u8a2d\u3051\u3066\u9023\u643a\u5f37\u5316\u3092\u56f3\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u306b\u52a0\u3048\u30012025\u5e74\uff15\u6708\u304b\u3089\u306f\u3001\u56db\u534a\u671f\u306b\u4e00\u5ea6\u306e\u9593\u9694\u3067\u3001\u76e3\u67fb\u6cd5\u4eba\u3001\u76e3\u67fb\u5f79\u53ca\u3073\u5185\u90e8\u76e3\u67fb\u5ba4\u3068\u306e\u9593\u3067\u610f\u898b\u4ea4\u63db\u3092\u884c\u3046\u5834\u3092\u8a2d\u5b9a\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u4ee5\u524d\u306f\u3001\u4f1a\u793e\u3068\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u9023\u643a\u4e0d\u8db3\u304b\u3089\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u5354\u8b70\u53ca\u3073\u76e3\u67fb\u6cd5\u4eba\u5185\u90e8\u306e\u5354\u8b70\u306e\u6642\u9593\u304c\u4e0d\u8db3\u3057\u3001\u4e0d\u9069\u5207\u4f1a\u8a08\u306e\u767a\u751f\u306e\u4e00\u56e0\u3068\u306a\u3063\u305f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u4eca\u5f8c\u306f\u76e3\u67fb\u6cd5\u4eba\u3068\u9023\u643a\u5f37\u5316\u3092\u56f3\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u4e0a\u306e\u554f\u984c\u70b9\u3092\u5354\u8b70\u3059\u308b\u6642\u9593\u3092\u78ba\u4fdd\u3057\u3001\u4e0d\u9069\u5207\u4f1a\u8a08\u306e\u767a\u751f\u3092\u672a\u7136\u306b\u9632\u6b62\u3067\u304d\u308b\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n\u5831\u544a\u66f8\u4f5c\u6210\u6642\u306b\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u3063\u305f\u4e2d\u90e8\u7dcf\u5408\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u76e3\u67fb\u5951\u7d04\u306f\u30012025\u5e74\uff16\u670830\u65e5\u3092\u3082\u3063\u3066\u5408\u610f\u89e3\u9664\u3055\u308c\u3066\u304a\u308a\u3001\u300c\u56db\u534a\u671f\u306b\u4e00\u5ea6\u306e\u610f\u898b\u4ea4\u63db\u300d\u304c\u5b9f\u65bd\u3055\u308c\u305f\u304b\u3069\u3046\u304b\u306f\u4e0d\u660e\u3067\u3042\u308a\u3001\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u9023\u643a\u5f37\u5316\u3088\u308a\u524d\u306b\u4fe1\u983c\u95a2\u4fc2\u304c\u7bc9\u3051\u306a\u304b\u3063\u305f\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u4e00\u65b9\u3001\u6539\u5584\u63aa\u7f6e\u306e<strong><span style=\"color: #b22222;\">\uff08\uff12\uff09\u2465<\/span><\/strong>\u300c\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u7d4c\u7406\u898f\u7a0b\u306e\u7b56\u5b9a\u53ca\u3073\u7d4c\u7406\u6a5f\u80fd\u306e\u5f37\u5316\u300d\u306e\u306a\u304b\u3067\u3001\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306f\u3001\u300c2025\u5e74\uff12\u6708\u306b\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306b\u304a\u3044\u3066\u300115\u5e74\u8d85\u306b\u308f\u305f\u308a\u3001\u7d4c\u7406\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u305f\u8005\uff08\u7d4c\u7406\u90e8\u9580\u3067\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u8077\u306e\u7d4c\u9a13\u304c\u3042\u308a\u3001\u76e3\u67fb\u6cd5\u4eba\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3082\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6709\u3057\u3066\u304a\u308a\u307e\u3059\uff09\u300d\u3092\u63a1\u7528\u3057\u305f\u3053\u3068\u3092\u6319\u3052\u3066\u3001\u300c\u7d4c\u7406\u6a5f\u80fd\u306e\u5f37\u5316\u300d\u3092\u56f3\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u66f8\u304b\u308c\u3066\u3044\u308b\u304c\u3001\u672c\u4e8b\u6848\u306f\u3001\u3053\u306e\u4e2d\u9014\u63a1\u7528\u8005\u306b\u3088\u308b\u58f2\u639b\u91d1\u306e\u6b8b\u9ad8\u78ba\u8a8d\u30d7\u30ed\u30bb\u30b9\u3067\u767a\u899a\u3057\u3066\u304a\u308a\u3001\u300c\u7d4c\u7406\u6a5f\u80fd\u306e\u5f37\u5316\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u65e9\u304f\u3082\u52b9\u679c\u304c\u51fa\u3066\u3044\u308b\u3068\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u77f3\u7530\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u306e\u8f9e\u4efb<\/strong><\/h4>\n<p>\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306f\u300110\u6708\uff17\u65e5\u3001\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30c8\u30fc\u30b7\u30f3\u30db\u30fc\u30eb\u30c7\u30a3\u30f3\u30b0\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.toshin-group.com\/wp\/wp-content\/uploads\/363c434a0f35ad36fc84ce3a7d87bd73.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u7570\u52d5\uff08\u8f9e\u4efb\uff09\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u306e\u77f3\u7530\u4fe1\u6587\u6c0f\u304c10\u670825\u65e5\u3092\u3082\u3063\u3066\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u53ca\u3073\u53d6\u7de0\u5f79\u3092\u8f9e\u4efb\u3059\u308b\u3053\u3068\u3092\u516c\u8868\u3057\u305f\u3002\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306f\u3001\u7570\u52d5\uff08\u8f9e\u4efb\uff09\u306e\u7406\u7531\u3068\u3057\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u672c\u4e8b\u6848\u306e\u8981\u56e0\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577\u3067\u3042\u308b\u77f3\u7530\u4fe1\u6587\u6c0f\u306e\u502b\u7406\u89b3\u7b49\u3092\u6b20\u3044\u305f\u59ff\u52e2\u30fb\u8a00\u52d5\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u6319\u3052\u3066\u3044\u308b\u3002<\/p>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u3001\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u300c\u77f3\u7530\u4f1a\u9577\u306e\u59ff\u52e2\u30fb\u8a00\u52d5\u306f\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u682a\u4e3b\u304c\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3068\u306a\u308b\u4e0a\u5834\u4f01\u696d\u306e\u30c8\u30c3\u30d7\u3068\u3057\u3066\u8981\u6c42\u3055\u308c\u308b\u9ad8\u5ea6\u306a\u502b\u7406\u89b3\u3001\u5099\u3048\u308b\u3079\u304d\u8aa0\u5b9f\u6027\u3092\u6b20\u3044\u3066\u3044\u308b\u3082\u306e\u3068\u8a55\u4fa1\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u300d\u3068\u53b3\u3057\u304f\u6279\u5224\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u3063\u3066\u3001\u8f9e\u4efb\u3068\u3044\u3046\u6c7a\u65ad\u306b\u81f3\u3063\u305f\u9762\u3082\u3042\u308b\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u304c\u3001\u5f8c\u7d99\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u3067\u3042\u308b\u77f3\u7530\u96c5\u6587\u6c0f\u306f\u3001\u77f3\u7530\u4f1a\u9577\u306e\u9577\u7537\u3067\u3042\u308a\u30012022\u5e74\u306b\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u306b\u5165\u793e\u5f8c\u3059\u3050\u306b\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u7d4c\u55b6\u624b\u8155\u306f\u672a\u77e5\u6570\u3060\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u3001\u300c\u4f01\u696d\u7d4c\u55b6\u4e0a\u306e\u91cd\u5927\u306a\u5c40\u9762\u300d\u306b\u3042\u308b\u3068\u3044\u3046\u8a8d\u8b58\u3092\u793a\u3057\u3066\u3044\u308b\u30c8\u30fc\u30b7\u30f3\uff28\uff24\u30b0\u30eb\u30fc\u30d7\u3092\u3069\u306e\u3088\u3046\u306b\u7acb\u3066\u76f4\u3059\u304b\u3001\u793e\u54e1\u3092\u306f\u3058\u3081\u3001\u3059\u3079\u3066\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304c\u6ce8\u76ee\u3057\u3066\u3044\u308b\u306b\u9055\u3044\u306a\u3044\u3002<\/p>\n<p>\uff08\u4e86\uff09<\/p>\n<div 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