{"id":270811,"date":"2025-11-27T10:12:46","date_gmt":"2025-11-27T01:12:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270811"},"modified":"2025-11-27T10:18:33","modified_gmt":"2025-11-27T01:18:33","slug":"financial-statements-article-200","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-200\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c177\u56de\u3011\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u516c\u8868\u7248\uff09\uff082025\u5e7410\u670831\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c177\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u516c\u8868\u7248\uff09\uff082025\u5e7410\u670831\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 \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\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u7279\u5225\u8abf\u67fb\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;\">\u3010\u9069\u6642\u958b\u793a\u3011<\/span><\/strong><\/p>\n<ul>\n<li>2025\u5e74\uff16\u670816\u65e5\u300c<a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20250616.pdf\" target=\"_blank\" rel=\"noopener\">\u4e0d\u7965\u4e8b\u6848\u306b\u95a2\u3059\u308b\u304a\u8a6b\u3073\u3068\u7d4c\u55b6\u4f53\u5236\u5237\u65b0\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<li>2025\u5e74\uff16\u670830\u65e5\u300c<a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20250630_3.pdf\" target=\"_blank\" rel=\"noopener\">\u4e0d\u7965\u4e8b\u6848\u306b\u5bfe\u3059\u308b\u8ffd\u52a0\u8abf\u67fb\u306e\u5b9f\u65bd\u53ca\u3073\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u3064\u3044\u3066<\/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;\">\u3010\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u69cb\u6210\u3011<\/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;\">\u8c9e\u5f18\u8ce2\u592a\u90ce\uff08\u5f01\u8b77\u58eb\u3000\u30b7\u30c6\u30a3\u30e6\u30fc\u30ef\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;\">\u4e95\u4e0a\u5bc5\u559c\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\u682a\u5f0f\u4f1a\u793e\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u5e73\u4e95\u3000\u592a\uff08\u5f01\u8b77\u58eb\u3000\u682a\u5f0f\u4f1a\u793e\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\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;\">\u30b7\u30c6\u30a3\u30e6\u30fc\u30ef\u6cd5\u5f8b\u4e8b\u52d9\u6240\u6240\u5c5e\u306e\u5f01\u8b77\u58eb\u3000\uff14\u540d<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u682a\u5f0f\u4f1a\u793e\u30a2\u30ab\u30a6\u30f3\u30c6\u30a3\u30f3\u30b0\u30fb\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc\u6240\u5c5e\u306e\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000\uff14\u540d<\/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\uff16\u670830\u65e5\u304b\u308910\u670830\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\u7279\u5225\u8abf\u67fb\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\u3000<\/span>\u4e0d\u6b63\u878d\u8cc7\u4e8b\u6848\uff08\u3044\u308f\u3086\u308b\u300c\u7532\u4e8b\u6848\u300d\uff09\u306e\u8ffd\u52a0\u8abf\u67fb<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff12\uff09\u3000<\/span>\u305d\u306e\u4ed6\u306e\u4e0d\u6b63\u884c\u70ba\u306e\u8ffd\u52a0\u8abf\u67fb<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff13\uff09\u3000\uff08\uff11\uff09<\/span>\u53ca\u3073<span style=\"color: #4682b4;\">\uff08\uff12\uff09<\/span>\u306e\u8abf\u67fb\u7d50\u679c\u306b\u3088\u308b\u5f53\u7d44\u5408\u8a08\u7b97\u66f8\u985e\u3078\u306e\u5f71\u97ff\u984d\u306e\u7b97\u5b9a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff14\uff09\u3000<\/span>\u305d\u306e\u4ed6\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u305f\u4e8b\u9805<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\uff08\uff15\uff09\u3000\uff08\uff11\uff09<\/span>\u306a\u3044\u3057<span style=\"color: #4682b4;\">\uff08\uff14\uff09<\/span>\u3092\u8e0f\u307e\u3048\u305f\uff0c\u8ffd\u52a0\u7684\u306a\u539f\u56e0\u5206\u6790\u53ca\u3073\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00<\/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\u5e7410\u670830\u65e5\u300c<a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20251031_3.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u516c\u8868\u7248\uff09<\/a>\u300d<\/li>\n<li>2025\u5e7410\u670830\u65e5\u300c<a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20251031_2.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7b49\u306b\u3088\u308a\u5224\u660e\u3057\u305f\u4e0d\u7965\u4e8b\u4ef6\u306b\u3064\u3044\u3066\uff08\u3054\u5831\u544a\u3068\u304a\u308f\u3073\uff09<\/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\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\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\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306f\u30011948\uff08\u662d\u548c23\uff09\u5e74\uff17\u670831\u65e5\u8a2d\u7acb\u3002\u8a2d\u7acb\u6642\u306e\u540d\u79f0\u306f\u6c5f\u540d\u753a\u4fe1\u7528\u7d44\u5408\u3002<\/p>\n<p>1966\uff08\u662d\u548c41\uff09\u5e74\uff19\u6708\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306b\u540d\u79f0\u5909\u66f4\u3002\u81ea\u5df1\u8cc7\u672c22,976\u767e\u4e07\u5186\u3001\u9810\u91d1\u6b8b\u9ad8204,164\u767e\u4e07\u5186\u3001\u8cb8\u51fa\u6b8b\u9ad8121,586\u767e\u4e07\u5186\u3002\u7d44\u5408\u54e1\u6570\u306f41,810\u540d\u3067\u3001\u305d\u306e\u51fa\u8cc7\u91d1\u306f15,864\u4e07\u5186\u3067\u3042\u308b\u3002\u7d4c\u5e38\u53ce\u76ca\u306f3,495\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca\u306f230\u767e\u4e07\u5186\u3002<\/p>\n<p>\u798f\u5cf6\u770c\u3044\u308f\u304d\u5e02\u5185\u306b14\u5e97\u8217\u3001\u798f\u5cf6\u770c\u53cc\u8449\u90e1\u53cc\u8449\u753a\u306b\uff11\u5e97\u8217\u3092\u6709\u3057\u3066\u3044\u308b\u3002\u5e38\u52e4\u5f79\u8077\u54e1\u6570\u306f185\u540d\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u798f\u5cf6\u770c\u3044\u308f\u304d\u5e02\uff08\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u73fe\u5728\uff09\u3002<\/p>\n<p>\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u30012019\u5e74\uff16\u6708\u307e\u3067\u306fEY\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u3001\u540c\u5e74\uff17\u6708\u4ee5\u964d\u306f\u9234\u6728\u548c\u90ce\u516c\u8a8d\u4f1a\u8a08\u58eb\u4e8b\u52d9\u6240\u53ca\u3073\u516c\u8a8d\u4f1a\u8a08\u58eb\u9234\u6728\u4e00\u5fb3\u4f1a\u8a08\u4e8b\u52d9\u6240\u3002<\/p>\n<p>\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u304c2024\uff08\u4ee4\u548c\uff16\uff09\u5e7411\u670815\u65e5\u306b\u8a2d\u7f6e\u3057\u305f\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\uff08\u4ee5\u4e0b\u3001\u5358\u306b\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u3067\u767a\u899a\u3057\u305f\u4e0d\u7965\u4e8b\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u4e8b\u5b9f\u8a8d\u5b9a\u3092\u884c\u3063\u305f\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u7532\u4e8b\u6848<\/strong><\/p>\n<p>\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u304c\u3001\u9045\u304f\u3068\u30822004\u5e74\uff13\u6708\u9803\u304b\u30892011\u5e74\uff13\u6708\u9803\u306b\u304b\u3051\u3066\u3001X\uff11\u793e\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3057\u3066\u3001<strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u8fc2\u56de\u878d\u8cc7\u53ca\u3073<strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u7121\u65ad\u501f\u540d\u878d\u8cc7\u306e\u624b\u6cd5\u3092\u7528\u3044\u3066\u6975\u3081\u3066\u591a\u984d\u306e\u878d\u8cc7\u91d1\u3092\u4e0d\u6b63\u306b\u8cc7\u91d1\u63d0\u4f9b\u3057\u3001\u304b\u3064\u3001\u5f53\u8a72\u8cc7\u91d1\u63d0\u4f9b\u306e\u4e8b\u5b9f\u30922024\u5e7411\u670815\u65e5\u306e\u516c\u8868\u6642\u307e\u3067\u7d44\u7e54\u7684\u306b\u96a0\u853d\u3057\u3066\u3044\u305f\u4e8b\u6848<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u4e59\u4e8b\u6848<\/strong><\/p>\n<p>\u5143\u8077\u54e1\u306e\uff39\u6c0f\u304c\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u03b1\u652f\u5e97\u53ca\u3073\u03b2\u652f\u5e97\u306b\u5728\u7c4d\u4e2d\u306e2010\u5e74\uff13\u6708\u9803\u304b\u30892014\u5e74\uff18\u6708\u9803\u306b\u304b\u3051\u3066\u3001<strong><span style=\"color: #cd853f;\">\u2460<\/span><\/strong>\u4e0a\u8a18\u5404\u652f\u5e97\u306e\u9867\u5ba2\u540d\u7fa9\u3092\u7121\u65ad\u3067\u501f\u7528\u3057\u3066\u3001\u9810\u91d1\u62c5\u4fdd\u878d\u8cc7\u3001\u4fdd\u8a3c\u4ed8\u878d\u8cc7\u53ca\u3073\u500b\u4eba\u30ed\u30fc\u30f3\u7b49\u306e\u7121\u65ad\u501f\u540d\u878d\u8cc7\u3092\u5b9f\u884c\u3057\u5f53\u8a72\u878d\u8cc7\u91d1\u3092\u7740\u670d\u3059\u308b\u65b9\u6cd5\u3001<span style=\"color: #cd853f;\"><strong>\u2461<\/strong><\/span>\u4e0a\u8a18\u5404\u652f\u5e97\u306e\u9867\u5ba2\u306e\u7dcf\u5408\u53e3\u5ea7\u8cb8\u8d8a\u3092\u5229\u7528\u3057\u3066\u5f53\u8a72\u878d\u8cc7\u91d1\u3092\u7740\u670d\u3059\u308b\u65b9\u6cd5\u3001<strong><span style=\"color: #cd853f;\">\u2462<\/span><\/strong>\u4e0a\u8a18\u5404\u652f\u5e97\u306e\u9867\u5ba2\u306e\u5b9a\u671f\u9810\u91d1\u3092\u7121\u65ad\u89e3\u7d04\u3057\u3066\u89e3\u7d04\u91d1\u3092\u7740\u670d\u3059\u308b\u65b9\u6cd5\u3001<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\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\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: 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margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461\u3000<\/span><\/strong>\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306f\u3001\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u306e\u5185\u5bb9\u306b\u3064\u304d\u6307\u793a\u3001\u8981\u8acb\u305d\u306e\u4ed6\u4e00\u5207\u306e\u50cd\u304d\u304b\u3051\u306f\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u306b\u3088\u308b\u65b0\u305f\u306b\u5224\u660e\u3057\u305f\u4e8b\u5b9f\u2015\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u306b\u5bfe\u3059\u308b\u5229\u76ca\u4f9b\u4e0e<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u53cd\u793e\u304b\u3089\u306e\u4e0d\u5f53\u8981\u6c42\u306b\u5bfe\u3059\u308b\u652f\u6255\u958b\u59cb\u306e\u7d4c\u7def<\/strong><\/h4>\n<p>\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u95a2\u4fc2\u8005\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3092\u6b21\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>1992\u5e74\uff08\u5e73\u6210\uff14\u5e74\uff09\u304b\u30892001\u5e74\uff08\u5e73\u621013\u5e74\uff09\u307e\u3067\u306e\u9593\u3001\u7406\u4e8b\u9577\u3067\u3042\u3063\u305f\u9234\u6728\u52c7\u592b\u6c0f\u306e\u6642\u4ee3\u306b\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u3001\u7dcf\u4f1a\u5c4b\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u53cd\u793e\u3068\u306e\u95a2\u4fc2\u3092\u65ad\u3061\u5207\u308b\u3053\u3068\u306f\u5fc5\u305a\u3057\u3082\u5bb9\u6613\u3067\u306f\u306a\u3044\u72b6\u6cc1\u306b\u3042\u3063\u305f\u3002\u305d\u306e\u3088\u3046\u306a\u6642\u4ee3\u80cc\u666f\u306e\u4e0b\u3001\u5f53\u6642\u306e\u7d44\u5408\u306e\u72b6\u6cc1\u3092\u77e5\u308b\u6c5f\u5c3b\u6b21\u90ce\u6c0f\u3084\u9234\u6728\u4e08\u592b\u6c0f\u306b\u3088\u308c\u3070\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u9045\u304f\u3068\u30821990\u5e74\u4ee3\u306b\u306f\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u53cd\u793e\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u3079\u304d\u8005\u306b\u5bfe\u3059\u308b\u8cc7\u91d1\u63d0\u4f9b\u304c\u65ad\u7d9a\u7684\u306b\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304c\u3046\u304b\u304c\u308f\u308c\u308b\u3002<\/p>\n<p>\u9234\u6728\u52c7\u592b\u6c0f\u306e\u7406\u4e8b\u9577\u5c31\u4efb\u5f53\u521d\u304b\u3089\u3001\u7d44\u5408\u306e\u7406\u4e8b\u306e\u4e2d\u306b\u306f\u3001\u66b4\u529b\u56e3\u95a2\u4fc2\u8005\u3068\u306e\u4ea4\u53cb\u95a2\u4fc2\u3092\u6709\u3057\u3001\u878d\u8cc7\u306e\u5b9f\u884c\u7b49\u306b\u969b\u3057\u3066\u305d\u306e\u4fbf\u5b9c\u3092\u56f3\u308b\u8005\u304c\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u66b4\u529b\u56e3\u95a2\u4fc2\u8005\u3068\u306e\u4ea4\u969b\u3092\u7d9a\u3051\u308b\u3046\u3061\u306b\u5f31\u307f\u3092\u63e1\u3089\u308c\u308b\u306a\u3069\u3057\u3066\u3001\u91d1\u92ad\u306e\u652f\u6255\u3092\u8981\u6c42\u3055\u308c\u308b\u8005\u3082\u3044\u305f\u3002<\/p>\n<p>\u307e\u305f\u30011994\u5e74\uff08\u5e73\u6210\uff16\u5e74\uff09\u9803\u306b\u306f\u3001\u7d44\u5408\u672c\u90e8\u3084\u9234\u6728\u52c7\u592b\u6c0f\u3089\u306e\u81ea\u5b85\u5468\u8fba\u7b49\u306b\u304a\u3044\u3066\u3001\u5168\u56fd\u898f\u6a21\u306e\u53f3\u7ffc\u56e3\u4f53\u306b\u3088\u308a\u3001\u52c7\u592b\u6c0f\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5f53\u6642\u306e\u5f53\u7d44\u5408\u5e79\u90e8\u306e\u7d20\u884c\u3084\u3001\u5f53\u7d44\u5408\u3068\u66b4\u529b\u56e3\u95a2\u4fc2\u8005\u306e\u7652\u7740\u3092\u6fc0\u3057\u304f\u7cfe\u5f3e\u3059\u308b\u65e8\u306e\u8857\u5ba3\u6d3b\u52d5\u304c\u7e70\u308a\u8fd4\u3055\u308c\u308b\u306a\u3069\u306e\u4e8b\u614b\u304c\u767a\u751f\u3057\u3001\u5f53\u6642\u3001\u7d44\u5408\u03b2\u652f\u5e97\u306e\u5927\u53e3\u878d\u8cc7\u5148\u3067\u3042\u3063\u305f\u03a3\u6c0f\u304c\u3001\u9234\u6728\u52c7\u592b\u6c0f\u3089\u306b\u5bfe\u3057\u3001\u7d44\u5408\u3068\u53f3\u7ffc\u56e3\u4f53\u306e\u4ef2\u4ecb\u5f79\u3092\u52d9\u3081\u308b\u65e8\u7533\u3057\u51fa\u308b\u3068\u3068\u3082\u306b\u3001\u8857\u5ba3\u6d3b\u52d5\u3092\u4e2d\u6b62\u3055\u305b\u308b\u305f\u3081\u306e\u89e3\u6c7a\u6599\u306e\u540d\u76ee\u3067\uff13\u5104\u5186\u8d85\u306e\u73fe\u91d1\u306e\u652f\u6255\u3092\u8981\u6c42\u3057\u3001\u9234\u6728\u52c7\u592b\u6c0f\u3089\u306f\u3001\u3053\u308c\u306b\u5fdc\u3058\u3066\u3001\u5f53\u7d44\u5408\u306e\u8cc7\u7523\u304b\u3089\u03a3\u6c0f\u306b\uff13\u5104\u5186\u8d85\u306e\u73fe\u91d1\u3092\u652f\u6255\u3063\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u306b\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u306e\u63a8\u5b9a<\/strong><\/h4>\n<p>\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u7d44\u5408\u306e\u4e00\u90e8\u306e\u5143\u5f79\u54e1\u3089\u306f\u3001\u9045\u304f\u3068\u30821994\u5e74\uff08\u5e73\u6210\uff16\u5e74\uff09\u9803\u304b\u3089\u3001\u5c11\u306a\u304f\u3068\u30822016\u5e74\uff08\u5e73\u621028\u5e74\uff09\u9803\u307e\u3067\u306e\u9593\u3001\u03a3\u6c0f\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u53cd\u793e\u304b\u3089\u306e\u8105\u3057\u306b\u5c48\u3057\u3066\u3001\u53cd\u793e\u306b\u5bfe\u3059\u308b\u73fe\u91d1\u306e\u652f\u6255\u7b49\u3092\u65ad\u7d9a\u7684\u306b\u7e70\u308a\u8fd4\u3057\u3066\u304d\u305f\u3068\u307e\u3068\u3081\u305f\u3046\u3048\u3067\u30012004\u5e74\uff08\u5e73\u621016\u5e74\uff0911\u6708\u306b\u6c5f\u5c3b\u6b21\u90ce\u6c0f\u304c\u7406\u4e8b\u9577\u306b\u5c31\u4efb\u3057\u3066\u4ee5\u964d\u306e\u53cd\u793e\u306b\u5bfe\u3059\u308b\u652f\u6255\u91d1\u984d\u306b\u3064\u304d\u3001\u6c5f\u5c3b\u6c0f\u306f\u3001\u300c\u5408\u8a0810\u5104\u5186\u524d\u5f8c\u306b\u4e0a\u308b\u3068\u601d\u3046\u300d\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u6319\u3052\u305f\u3046\u3048\u3067\u3001\u305d\u306e\u8aac\u660e\u306f\u4e0d\u5408\u7406\u306a\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u4e0d\u6b63\u878d\u8cc7\u306b\u3088\u3063\u3066\u637b\u51fa\u3055\u308c\u305f\u73fe\u91d1\u306e\u3046\u306110\u5104\u5186\u524d\u5f8c\u306e\u73fe\u91d1\u304c\u53cd\u793e\u304b\u3089\u306e\u4e0d\u5f53\u8981\u6c42\u306b\u5bfe\u3059\u308b\u652f\u6255\u306b\u5f53\u3066\u3089\u308c\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u7d50\u8ad6\u3065\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4e0d\u6b63\u878d\u8cc7\u306b\u3088\u3063\u3066\u637b\u51fa\u3055\u308c\u305f\u8cc7\u91d1\u306e\u4f7f\u9014\u304a\u3088\u3073\u6d41\u51fa\u5148<\/strong><span style=\"font-size: 15px;\"> \uff08<\/span><span style=\"font-size: 15px;\"><a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20251031_3.pdf#page=43\" target=\"_blank\" rel=\"noopener\">\u8abf\u67fb\u5831\u544a\u66f839\u9801<\/a>\u3001\u56f3\u8868\uff14<\/span><span style=\"font-size: 15px;\">\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u8abf\u67fb\u306e\u7d50\u679c\u3001\u4e0d\u6b63\u878d\u8cc7\u5b9f\u884c\u91d1\u984d\u306e\u6d41\u308c\u3092\u6b21\u306e\u56f3\u306e\u3088\u3046\u306b\u89e3\u8aac\u3002\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3078\u6d41\u308c\u305f\u91d1\u54e1\u306b\u3064\u3044\u3066\u306f949\u767e\u4e07\u5186\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270815\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2.png\" alt=\"\" width=\"2803\" height=\"1503\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2.png 2803w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2-300x161.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2-1024x549.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2-768x412.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2-1536x824.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2-2048x1098.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/kaikeihusei177-1-2-600x322.png 600w\" sizes=\"(max-width: 2803px) 100vw, 2803px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u3067\u306f\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u3067\u300cX\uff11\u793e\u30b0\u30eb\u30fc\u30d7\u300d\u3068\u547c\u79f0\u3055\u308c\u3066\u3044\u305f\u878d\u8cc7\u5148\u306b\u3064\u3044\u3066\u3001\u300cX\uff12\u793e\u30b0\u30eb\u30fc\u30d7\u300d\u3068\u547c\u79f0\u304c\u6539\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u3068\u540c\u3058\u304f\u300cX\uff11\u793e\u30b0\u30eb\u30fc\u30d7\u300d\u3068\u8868\u8a18\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u539f\u56e0\u5206\u6790\u3001\u518d\u767a\u9632\u6b62\u7b56\u7b49<\/strong><span style=\"font-size: 15px;\"> \uff08<\/span><a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20251031_3.pdf#page=46\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 15px;\">\u8abf\u67fb\u5831\u544a\u66f842\u9801<\/span><\/a><span style=\"font-size: 15px;\">\u4ee5\u4e0b\uff09<\/span><\/h4>\n<p>\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u5192\u982d\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u4e00\u9023\u306e\u4e0d\u6b63\u878d\u8cc7\u306e\u767a\u751f\u539f\u56e0\u306b\u3064\u304d\u8a73\u7d30\u306a\u691c\u8a0e\u3092\u884c\u3063\u305f\u4e0a\u3001\u5e45\u5e83\u3044\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u304d\u5168\u304f\u7570\u5b58\u306f\u306a\u304f\u3001\u672c\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u6307\u6458\u4e8b\u9805\u306b\u91cd\u306d\u3066\u539f\u56e0\u5206\u6790\u3084\u518d\u767a\u9632\u6b62\u7b56\u306b\u3064\u3044\u3066\u8a73\u8ad6\u3059\u308b\u3053\u3068\u306f\u3057\u306a\u3044\u3068\u8ff0\u3079\u305f\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u4eca\u56de\u306e\u8abf\u67fb\u306b\u3088\u3063\u3066\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3078\u306e\u5229\u76ca\u4f9b\u4e0e\u306b\u3064\u3044\u3066\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u306b\u5bfe\u3059\u308b\u57fa\u672c\u65b9\u91dd\u304c\u5b9a\u3081\u3089\u308c\u3001\u305d\u306e\u65b9\u91dd\u306e\u4e0b\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u5bfe\u5fdc\u7ba1\u7406\u898f\u7a0b\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u8a8d\u5b9a\u5148\u306b\u5bfe\u3059\u308b\u53d6\u5f15\u7ba1\u7406\u5185\u898f\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u5bfe\u5fdc\u30de\u30cb\u30e5\u30a2\u30eb\u7b49\u306e\u53cd\u793e\u6392\u9664\u306b\u5411\u3051\u305f\u898f\u7a0b\u985e\u306f\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u306b\u306f\u3001\u53cd\u793e\u3084\u3053\u308c\u306b\u985e\u3059\u308b\u8005\u306e\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u304c\u767b\u9332\u3055\u308c\u3066\u304a\u308a\u3001\u5f53\u8a72\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u53cd\u793e\u60c5\u5831\u7b49\u3068\u306e\u7167\u5408\u3092\u5b9f\u65bd\u3057\u3001\u9810\u91d1\u53d6\u5f15\u3084\u878d\u8cc7\u53d6\u5f15\u306e\u5b9f\u884c\u306e\u53ef\u5426\u3092\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u8a72\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306f\u3001\u8b66\u5bdf\u5f53\u5c40\u304b\u3089\u63d0\u4f9b\u3055\u308c\u308b\u51cd\u7d50\u53e3\u5ea7\u60c5\u5831\u3084\u5168\u56fd\u9280\u884c\u5354\u4f1a\u304b\u3089\u63d0\u4f9b\u3055\u308c\u308b\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u8005\u60c5\u5831\u306e\u307f\u306a\u3089\u305a\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306e\u62c5\u5f53\u90e8\u7f72\u306b\u304a\u3044\u3066\u628a\u63e1\u3057\u305f\u53cd\u793e\u60c5\u5831\u306e\u30ea\u30b9\u30c8\u306a\u3069\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u3068\u3053\u308d\u3001\u73fe\u5728\u3001\u7d44\u5408\u72ec\u81ea\u30ea\u30b9\u30c8\u306b\u304a\u3044\u3066\u3001\u53cd\u793e\u53c8\u306f\u305d\u306e\u7591\u3044\u304c\u3042\u308b\u8005\u3001\u305d\u308c\u3089\u306e\u95a2\u4fc2\u8005\u3068\u3057\u3066\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u8005\u306f170\u5148\u306b\u4e0a\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u53cd\u793e\u6392\u9664\u306b\u5411\u3051\u305f\u898f\u7a0b\u985e\u3084\u4f53\u5236\u306f\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5143\u5f79\u54e1\u3089\u306f\u3001\u57fa\u672c\u65b9\u91dd\u306b\u53cd\u3057\u3066\u3001\u53cd\u793e\u3068\u3044\u3046\u3079\u304d\u8005\u304b\u3089\u306e\u5ea6\u91cd\u306a\u308b\u4e0d\u5f53\u8981\u6c42\u306b\u5bfe\u3057\u3001\u6cd5\u7684\u5bfe\u6297\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3053\u3068\u306a\u304f\u3001\u4e00\u90e8\u306e\u5f79\u54e1\u306e\u9593\u3060\u3051\u306e\u79d8\u5bc6\u4e8b\u9805\u3068\u3057\u306a\u304c\u3089\u53cd\u793e\u306b\u5bfe\u3059\u308b\u652f\u6255\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u53cd\u793e\u304b\u3089\u306e\u4e0d\u5f53\u8981\u6c42\u306b\u5bfe\u3059\u308b\u5143\u5f79\u54e1\u3089\u306b\u3088\u308b\u5f93\u524d\u306e\u5bfe\u5fdc\u306f\u3001\u53cd\u793e\u6392\u9664\u306b\u5411\u3051\u3066\u3069\u308c\u3060\u3051\u7acb\u6d3e\u306a\u898f\u7a0b\u3084\u4f53\u5236\u3092\u6574\u5099\u3057\u3088\u3046\u3068\u3082\u3001\u7d4c\u55b6\u9663\u306e\u610f\u8b58\u304c\u4f4e\u3051\u308c\u3070\u3001\u753b\u9905\u306b\u5e30\u3059\u3053\u3068\u3092\u9855\u8457\u306b\u793a\u3059\u3082\u306e\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u53cd\u793e\u6392\u9664\u3084\u4e0d\u5f53\u8981\u6c42\u3078\u306e\u65ad\u56fa\u305f\u308b\u5bfe\u5fdc\u3092\u5b9f\u73fe\u3059\u308b\u4e0a\u3067\u4f55\u3088\u308a\u3082\u91cd\u8981\u306a\u306e\u306f\u3001\u7d4c\u55b6\u9663\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u5168\u5f79\u8077\u54e1\u306e\u610f\u8b58\u3092\u9ad8\u304f\u4fdd\u3064\u3053\u3068\u3067\u3042\u308a\u3001\u73fe\u5f79\u54e1\u3089\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4ef6\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u53cd\u793e\u6392\u9664\u7b49\u306b\u5411\u3051\u305f\u5f37\u3044\u899a\u609f\u3092\u3082\u3064\u3053\u3068\u306f\u3082\u3068\u3088\u308a\u3001\u901f\u3084\u304b\u306b\u3001\u5916\u90e8\u5c02\u9580\u5bb6\u306b\u3088\u308b\u76f8\u8ac7\u30fb\u901a\u5831\u7a93\u53e3\u3092\u8a2d\u7f6e\u3057\u305f\u4e0a\u3001\u5168\u8077\u54e1\u306b\u5bfe\u3057\u3001\u53cd\u793e\u306e\u95a2\u9023\u304c\u7591\u308f\u308c\u308b\u53d6\u5f15\u304c\u6f2b\u7136\u3068\u5b9f\u884c\u30fb\u7d99\u7d9a\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u4e8b\u614b\u3092\u8a8d\u77e5\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u81c6\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u5f53\u8a72\u7a93\u53e3\u306b\u901a\u5831\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u63a8\u5968\u3059\u308b\u7b49\u3057\u3066\u3001\u76f8\u4e92\u76e3\u8996\u306e\u4e0b\u3001\u5168\u5f79\u8077\u54e1\u306e\u610f\u8b58\u6539\u9769\u3092\u56f3\u308b\u3053\u3068\u304c\u809d\u8981\u3067\u3042\u308b\u3068\u518d\u767a\u9632\u6b62\u7b56\u3092\u307e\u3068\u3081\u3066\u3044\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\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\u672c\u9023\u8f09<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c170\u56de\u3011\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u516c\u8868\u7248\uff09\uff082025\u5e74\uff15\u670830\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-58\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c170\u56de\u3011<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u305f\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u306f\uff0c\u8abf\u67fb\u306b\u534a\u5e74\u4ee5\u4e0a\u306e\u671f\u9593\u3092\u8cbb\u3084\u3057\u3001213\u9801\u306b\u53ca\u3076\u5927\u90e8\u306e\u8abf\u67fb\u5831\u544a\u66f8\u3092\u307e\u3068\u3081\u306a\u304c\u3089\u3082\u3001\u7d0410\u5104\u5186\u3068\u63a8\u5b9a\u3055\u308c\u3066\u3044\u308b\u4f7f\u9014\u4e0d\u660e\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u8abf\u67fb\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u3002\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306f\u3001\uff16\u670813\u65e5\u306b\u65b0\u7406\u4e8b\u9577\u306b\u5c31\u4efb\u3057\u305f\u91d1\u6210\u8302\u6c0f\u306e\u4e0b\u3001\uff16\u670830\u65e5\u306b\u306a\u3063\u3066\u3001\u672c\u7a3f\u3067\u53d6\u308a\u4e0a\u3052\u305f\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3068\u3001\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8\u306e\u63d0\u51fa\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u516c\u8868\u65e5\u3067\u3042\u308b10\u670831\u65e5\u4ed8\u3067\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306f\u3001\u7406\u4e8b\u9577\u540d\u3067\u300c<a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20251031_2.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7b49\u306b\u3088\u308a\u5224\u660e\u3057\u305f\u4e0d\u7965\u4e8b\u4ef6\u306b\u3064\u3044\u3066\uff08\u3054\u5831\u544a\u3068\u304a\u8a6b\u3073\uff09<\/a>\u300d\u3092\u516c\u8868\u3057\u3001\u305d\u306e\u6700\u5f8c\u306b\u3001\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u3001\u65e7\u7d4c\u55b6\u9663\u3089\u95a2\u4fc2\u8005\u306b\u5bfe\u3059\u308b\u3001\u5211\u4e8b\u8cac\u4efb\u53ca\u3073\u6c11\u4e8b\u8cac\u4efb\u306e\u8ffd\u53ca\u3001\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u7b49\u306e\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u9032\u3081\u308b\u306a\u3069\u53b3\u6b63\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u3092\u8868\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;\">\u5f53\u7d44\u5408\u306f\u3001\u3053\u308c\u307e\u3067\u6cd5\u4ee4\u7b49\u9075\u5b88\u3078\u306e\u610f\u8b58\u304c\u8457\u3057\u304f\u6b20\u5982\u3057\u3001\u7d4c\u55b6\u9663\u9593\u306b\u304a\u3051\u308b\u76f8\u4e92\u76e3\u8996\u30fb\u727d\u5236\u3084\u3001\u76e3\u4e8b\u306b\u3088\u308b\u7d4c\u55b6\u76e3\u8996\u3082\u5168\u304f\u6a5f\u80fd\u3057\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u7570\u5e38\u306a\u307e\u3067\u306e\u4e0a\u4f4d\u4e0b\u9054\u306e\u4f01\u696d\u98a8\u571f\u306e\u3082\u3068\u3001\u4e00\u90e8\u306e\u5f79\u54e1\u304b\u3089\u306e\u30d1\u30ef\u30fc\u30cf\u30e9\u30b9\u30e1\u30f3\u30c8\u884c\u70ba\u306a\u3069\u3092\u6050\u308c\u3001\u4ed6\u306e\u5f79\u8077\u54e1\u306f\u554f\u984c\u884c\u70ba\u3092\u6307\u6458\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u305a\u3001\u5f79\u54e1\u304b\u3089\u5185\u898f\u306b\u53cd\u3059\u308b\u6307\u793a\u306b\u3082\u76f2\u5f93\u3057\u3066\u3044\u305f\u306a\u3069\u3001\u5185\u90e8\u7ba1\u7406\u614b\u52e2\u306f\u5168\u304f\u6a5f\u80fd\u3057\u3066\u304a\u3089\u305a\u3001\u696d\u52d9\u306e\u9069\u5207\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3055\u3089\u306b\u3001\u3088\u308a\u9ad8\u3044\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u3092\u3082\u3063\u3066\u7d4c\u55b6\u306b\u3042\u305f\u308b\u3079\u304d\u91d1\u878d\u6a5f\u95a2\u306e\u5f79\u54e1\u304c\u3001\u3053\u308c\u307e\u3067\u306b\u5224\u660e\u3057\u305f\u4e0d\u7965\u4e8b\u4ef6\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u9577\u5e74\u306b\u308f\u305f\u308a\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u306b\u5bfe\u3057\u3066\u4e0d\u6b63\u306a\u8cc7\u91d1\u63d0\u4f9b\u7b49\u307e\u3067\u884c\u3063\u3066\u304d\u305f\u3053\u3068\u306f\u6975\u3081\u3066\u91cd\u304f\u53d7\u3051\u6b62\u3081\u3001\u5f79\u8077\u54e1\u4e00\u540c\u6df1\u304f\u53cd\u7701\u3057\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u306e\u6392\u9664\u3001\u4e0d\u5f53\u8981\u6c42\u306b\u6bc5\u7136\u3068\u3057\u3066\u5bfe\u5fdc\u3059\u308b\u3088\u3046\u65e9\u6025\u306b\u5bfe\u51e6\u3057\u3066\u307e\u3044\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u91d1\u878d\u5e81\u306b\u3088\u308b\u884c\u653f\u51e6\u5206<\/strong><\/h4>\n<p>\u91d1\u878d\u5e81\u306f\u300110\u670831\u65e5\u3001\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r7\/ginkou\/20251031.html\" target=\"_blank\" rel=\"noopener\">\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306b\u5bfe\u3059\u308b\u884c\u653f\u51e6\u5206\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u5354\u540c\u7d44\u5408\u306b\u3088\u308b\u91d1\u878d\u4e8b\u696d\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff16\u6761\u7b2c\uff11\u9805\u306b\u304a\u3044\u3066\u6e96\u7528\u3059\u308b\u9280\u884c\u6cd5\u7b2c26\u6761\u7b2c\uff11\u9805\u306b\u57fa\u3065\u304f\u547d\u4ee4\u3092\u767a\u51fa\u3059\u308b\u884c\u653f\u51e6\u5206\u3092\u884c\u3063\u305f\u3053\u3068\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u547d\u4ee4\u306e\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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;\"><span style=\"color: #666699;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u5065\u5168\u304b\u3064\u9069\u5207\u306a\u696d\u52d9\u904b\u55b6\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3092\u5b9f\u884c\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u2460<\/strong><\/span>\u3000\u4eca\u56de\u306e\u51e6\u5206\u3092\u8e0f\u307e\u3048\u305f\u7d4c\u55b6\u8cac\u4efb\u306e\u660e\u78ba\u5316\uff08\u3053\u308c\u3092\u8e0f\u307e\u3048\u305f\u8cac\u4efb\u8ffd\u53ca\u3092\u542b\u3080<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u2461<\/strong><\/span>\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u7b49\u3068\u306e\u53d6\u5f15\u3092\u76f4\u3061\u306b\u906e\u65ad\u3059\u308b\uff08\u635c\u67fb\u6a5f\u95a2\u3078\u306e\u544a\u8a34\u7b49\u306e\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u3092\u542b\u3080\uff09\u3068\u3068\u3082\u306b\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u7b49\u306e\u6392\u9664\u306b\u4fc2\u308b\u5b9f\u52b9\u6027\u306e\u3042\u308b\u7ba1\u7406\u614b\u52e2\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u2462<\/strong><\/span>\u3000\u5f53\u7d44\u5408\u306e\u5168\u5f79\u8077\u54e1\u304c\u6cd5\u4ee4\u7b49\u9075\u5b88\u306b\u95a2\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u306e\u8077\u54e1\u3068\u3057\u3066\u5099\u3048\u308b\u3079\u304d\u77e5\u898b\u3092\u8eab\u306b\u4ed8\u3051\u3001\u5065\u5168\u306a\u4f01\u696d\u98a8\u571f\u3092\u91b8\u6210\u3059\u308b\u305f\u3081\u3001\u5168\u3066\u306e\u5f79\u8077\u54e1\u306b\u5bfe\u3057\u3066\u5c11\u306a\u304f\u3068\u3082\u4e00\u5b9a\u671f\u9593\u901a\u5e38\u696d\u52d9\u304b\u3089\u5b8c\u5168\u306b\u96e2\u308c\u3066\u3001\u7814\u4fee\u3092\u884c\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u2463<\/strong><\/span>\u3000\u3053\u306e\u305f\u3081\u3001\u672c\u5e7411\u670817\u65e5\uff08\u6708\uff09\u304b\u308912\u670816\u65e5\uff08\u706b\uff09\u307e\u3067\u306e\u9593\u3001\u65b0\u898f\u9867\u5ba2\uff08\u65e2\u5f80\u53d6\u5f15\u306e\u306a\u3044\u8005\u3092\u3044\u3044\u3001\u5f53\u7d44\u5408\u306b\u304a\u3044\u3066\u547d\u4ee4\u767a\u51fa\u65e5\u524d\u306b\u501f\u5165\u7b49\u306e\u7533\u8fbc\u307f\u3092\u53d7\u3051\u3066\u3044\u308b\u8005\u3092\u9664\u304f\u3002\uff09\u306b\u5bfe\u3059\u308b\u878d\u8cc7\u696d\u52d9\u3092\u505c\u6b62\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u2464<\/strong><\/span>\u3000\u5f53\u5c40\u306b\u3088\u308b\u691c\u67fb\u3084\u5831\u544a\u547d\u4ee4\u306b\u5bfe\u3059\u308b\u4e0d\u9069\u5207\u306a\u5bfe\u5fdc\u306e\u518d\u767a\u9632\u6b62\u3092\u78ba\u4fdd\u3057\u3001\u9069\u5207\u306a\u53d7\u691c\u30fb\u5831\u544a\u614b\u52e2\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u2465<\/strong><\/span>\u3000\u4e00\u9023\u306e\u4e0d\u7965\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u3001\u4eca\u56de\u306e\u5f53\u5c40\u691c\u67fb\u7b49\u3092\u8e0f\u307e\u3048\u3001\u66f4\u306a\u308b\u4e8b\u5b9f\u95a2\u4fc2\u306e\u7cbe\u67fb\u53ca\u3073\u771f\u76f8\u7a76\u660e\u3092\u5fb9\u5e95\u3057\u3066\u884c\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u2466<\/strong><\/span>\u3000\u5f53\u7d44\u5408\u304c\u5f53\u5c40\u306b\u63d0\u51fa\u3057\u305f\u696d\u52d9\u6539\u5584\u8a08\u753b\uff08\u4ee4\u548c\uff17\u5e74\uff16\u670830\u65e5\u4ed8\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5f8c\u306e\u9032\u6357\u72b6\u6cc1\u4e26\u3073\u306b\u4eca\u56de\u306e\u5f53\u5c40\u691c\u67fb\u53ca\u3073\u696d\u52d9\u6539\u5584\u547d\u4ee4\u3092\u8e0f\u307e\u3048\u3001\u5fc5\u8981\u306a\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u516c\u7684\u8cc7\u91d1\u306e\u6d3b\u7528\u306b\u4fc2\u308b\u7279\u5b9a\u9707\u707d\u7279\u4f8b\u7d4c\u55b6\u5f37\u5316\u8a08\u753b\u306b\u3064\u3044\u3066\u3001\u4e0a\u8a18<span style=\"color: #666699;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3092\u8e0f\u307e\u3048\u3001\u5fc5\u8981\u306a\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff13\uff09<\/strong>\u3000<\/span>\u4e0a\u8a18<strong><span style=\"color: #666699;\">\uff08\uff11\uff09<\/span><\/strong>\u306e\u696d\u52d9\u6539\u5584\u8a08\u753b\u53ca\u3073\u4e0a\u8a18<strong><span style=\"color: #666699;\">\uff08\uff12\uff09<\/span><\/strong>\u306e\u7279\u5b9a\u9707\u707d\u7279\u4f8b\u7d4c\u55b6\u5f37\u5316\u8a08\u753b\u3092\u4ee4\u548c\uff17\u5e7411\u670814\u65e5\uff08\u91d1\uff09\u307e\u3067\u306b\u63d0\u51fa\u3057\u3001\u76f4\u3061\u306b\u5b9f\u884c\u3059\u308b\u3053\u3068\uff08\u63d0\u51fa\u5f8c\u306b\u8a08\u753b\u306e\u4fee\u6b63\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u90fd\u5ea6\u901f\u3084\u304b\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u4e0a\u8a18<strong><span style=\"color: #666699;\">\uff08\uff13\uff09<\/span><\/strong>\u306e\u696d\u52d9\u6539\u5584\u8a08\u753b\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u8a08\u753b\u306e\u5b9f\u65bd\u5b8c\u4e86\u307e\u3067\u306e\u9593\u3001\uff13\u304b\u6708\u6bce\u306e\u9032\u6357\u53ca\u3073\u6539\u5584\u72b6\u6cc1\u3092\u7fcc\u6708\u672b\u307e\u3067\u306b\u5831\u544a\u3059\u308b\u3053\u3068\uff08\u521d\u56de\u5831\u544a\u57fa\u6e96\u65e5\u3092\u4ee4\u548c\uff17\u5e7412\u6708\u672b\u3068\u3059\u308b\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: 15px; margin-bottom: 3px;\">\u306a\u304a\u3001\u4ee4\u548c\uff17\u5e74\uff15\u670829\u65e5\u4ed8\u547d\u4ee4\u306b\u57fa\u3065\u304f\u696d\u52d9\u6539\u5584\u8a08\u753b\u306e\u5b9f\u65bd\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u5831\u544a\u306e\u4e2d\u306b\u304a\u3044\u3066\u5831\u544a\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n\u51e6\u5206\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u91d1\u878d\u5e81\u306e\u30ea\u30ea\u30fc\u30b9\u3067\u306f\u3001\u6b21\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: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u7d4c\u55b6\u7ba1\u7406\u614b\u52e2\u53ca\u3073\u6cd5\u4ee4\u7b49\u9075\u5b88\u614b\u52e2\u306e\u91cd\u5927\u306a\u6b20\u9665<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff08\uff12\uff09<\/strong>\u3000<\/span>\u53cd\u793e\u7b49\u3078\u306e\u8cc7\u91d1\u63d0\u4f9b\u53ca\u3073\u53cd\u793e\u7b49\u7ba1\u7406\u614b\u52e2\u306e\u6a5f\u80fd\u4e0d\u5168<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u5f53\u5c40\u306b\u5bfe\u3059\u308b\u4e8b\u5b9f\u3068\u7570\u306a\u308b\u5831\u544a\u53ca\u3073\u691c\u67fb\u306b\u304a\u3051\u308b\u865a\u507d\u8aac\u660e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u4e0a\u8a18\u4ee5\u5916\u306e\u4e0d\u6b63\u884c\u70ba<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u2460<\/strong><\/span>\u3000\u7279\u5b9a\u306e\u5927\u53e3\u5148\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3059\u308b\u4e0d\u6b63\u878d\u8cc7<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u2461<\/strong><\/span>\u3000\u9867\u5ba2\u3078\u306e\u4f9d\u983c\u306b\u3088\u308b\u671f\u8de8\u304e\u878d\u8cc7<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u2462<\/strong><\/span>\u3000\u73fe\u91d1\u4e0d\u8db3\u4e8b\u6848\u306e\u96a0\u853d<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u2463<\/strong><\/span>\u3000\u5e38\u52d9\u4f1a\u8b70\u4e8b\u9332\u306e\u6539\u7ac4<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff08\uff15\uff09<\/strong><\/span>\u3000\u4fe1\u7528\u30ea\u30b9\u30af\u7ba1\u7406\u614b\u52e2\u306e\u6a5f\u80fd\u4e0d\u5168<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u91d1\u878d\u5e81\u306b\u3088\u308b\u884c\u653f\u51e6\u5206\u306b\u57fa\u3065\u304f\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8<\/strong><\/h4>\n<p>\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306f\u3001\uff16\u670830\u65e5\u3001\u300c<a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20250630.pdf\" target=\"_blank\" rel=\"noopener\">\u696d\u52d9\u6539\u5584\u547d\u4ee4\u306b\u5bfe\u3059\u308b\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\uff15\u670829\u65e5\u4ed8\u306e\u696d\u52d9\u6539\u5584\u547d\u4ee4\u306b\u57fa\u3065\u304f\u300c\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8\u300d\u3092\u3001\u6771\u5317\u8ca1\u52d9\u5c40\u306b\u63d0\u51fa\u3057\u305f\u3053\u3068\u3092<a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20251114_1.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u8868\u3057\u305f<\/a>\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306b\u63b2\u3052\u308b\u91d1\u878d\u5e81\u306b\u3088\u308b\u884c\u653f\u51e6\u5206\u3092\u53d7\u3051\u3066\u3001\u305d\u306e\u63d0\u51fa\u671f\u9650\u3067\u3042\u308b11\u670814\u65e5\u306b\u3001\u300c\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8\u300d\u3092\u6539\u5b9a\u3057\u3066\u63d0\u51fa\u3057\u305f\u3053\u3068\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>11\u670814\u65e5\u4ed8\u306e\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8\u306f\u3001\uff16\u670830\u65e5\u306b\u6771\u5317\u8ca1\u52d9\u5c40\u306b\u63d0\u51fa\u3057\u305f\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8\u306b\u52a0\u7b46\u3057\u3001\u307e\u305f\u306f\u9805\u76ee\u3092\u8ffd\u52a0\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u672c\u7a3f\u3067\u306f\u3001\uff16\u670830\u65e5\u4ed8\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8\u3092\u30d9\u30fc\u30b9\u306b\u300111\u670814\u65e5\u306b\u304a\u3044\u3066\u8ffd\u52a0\u3055\u308c\u305f\u9805\u76ee\u3092\u6731\u66f8\u304d\u3067\u793a\u3057\u3066\u304a\u304d\u305f\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u5065\u5168\u304b\u3064\u9069\u5207\u306a\u696d\u52d9\u904b\u55b6\u306e\u78ba\u4fdd\u3001\u7d44\u5408\u54e1\u7b49\u306e\u4fe1\u983c\u56de\u5fa9\u306e\u305f\u3081\u306e\u7d4c\u55b6\u7ba1\u7406\u614b\u52e2\u30fb\u6cd5\u4ee4\u7b49\u9075\u5b88\u614b\u52e2\u7b49\u306e\u78ba\u7acb\u30fb\u5f37\u5316<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\uff0e\u4e00\u9023\u306e\u4e0d\u7965\u4e8b\u4ef6\u306e\u767a\u751f\u3001\u7d4c\u55b6\u9663\u306b\u3088\u308b\u9577\u671f\u306b\u4e98\u308b\u96a0\u853d\u53ca\u3073\u5f53\u5c40\u3078\u306e\u4e8b\u5b9f\u3068\u7570\u306a\u308b\u5831\u544a\u306b\u95a2\u3059\u308b\u7d4c\u55b6\u8cac\u4efb\u306e\u660e\u78ba\u5316\uff08\u8cac\u4efb\u8ffd\u53ca\u3092\u542b\u3080\uff09<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u65e7\u7d4c\u55b6\u9663\u306e\u7d4c\u55b6\u8cac\u4efb\u3078\u306e\u8a8d\u8b58\u53ca\u3073\u65b9\u91dd<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u5f79\u54e1\u9000\u4efb\u6170\u52b4\u91d1\u306e\u4e0d\u652f\u7d66\u53ca\u3073\u8fd4\u9084\u8acb\u6c42<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u65e7\u7d4c\u55b6\u9663\u306b\u5bfe\u3059\u308b\u6c11\u4e8b\u8cac\u4efb\u306e\u8ffd\u53ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09<\/strong>\u3000\u65e7\u7d4c\u55b6\u9663\u306b\u5bfe\u3059\u308b\u5211\u4e8b\u8cac\u4efb\u306e\u8ffd\u53ca<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff15\uff09<\/strong>\u3000\u4eca\u56de\u306e\u696d\u52d9\u6539\u5584\u547d\u4ee4\u3092\u8e0f\u307e\u3048\u305f\u73fe\u7d4c\u55b6\u9663\u306e\u7d4c\u55b6\u8cac\u4efb\u306e\u660e\u78ba\u5316<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\uff0e\u7406\u4e8b\u4f1a\u53ca\u3073\u76e3\u4e8b\u306b\u3088\u308b\u7d4c\u55b6\u76e3\u8996\u30fb\u727d\u5236\u304c\u9069\u5207\u306b\u6a5f\u80fd\u3059\u308b\u7d4c\u55b6\u7ba1\u7406\u614b\u52e2\u306e\u78ba\u7acb\uff08\u7b2c\u4e09\u8005\u306b\u3088\u308a\u691c\u8a3c\u3059\u308b\u614b\u52e2\u306e\u6574\u5099\u3092\u542b\u3080\uff09<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u7279\u5b9a\u306e\u7d4c\u55b6\u30c8\u30c3\u30d7\u306b\u3088\u308b\u5728\u4efb\u671f\u9593\u306e\u9577\u671f\u5316\u9632\u6b62<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u4f1a\u9577\u5236\u306e\u5ec3\u6b62<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u5e38\u52e4\u5f79\u54e1\u306e\u5b9a\u5e74\u5236\u306e\u53b3\u683c\u904b\u7528\u53ca\u3073\u7406\u4e8b\u9577\u8077\u306e\u5728\u4efb\u671f\u9593\u306e\u5236\u9650<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u7406\u4e8b\u5b9a\u6570\u306e\u524a\u6e1b\u3001\u5e38\u52d9\u7406\u4e8b\u306e\u5916\u90e8\u62db\u8058\u3001\u975e\u5e38\u52e4\u7406\u4e8b\u306e\u5897\u54e1\u53ca\u3073\u6709\u8b58\u8005\u62db\u8058\u306b\u3088\u308b\u727d\u5236\u6a5f\u80fd\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u57f7\u884c\u90e8\u306b\u3088\u308b\u5408\u8b70\u4f53\u5236\u306e\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09<\/strong>\u3000\u9069\u5207\u306a\u7406\u4e8b\u4f1a\u904b\u55b6\u4f53\u5236\u306e\u69cb\u7bc9\uff08\u7406\u4e8b\u4f1a\u3078\u306e\u5831\u544a\u4e8b\u9805\u3001\u8b70\u6c7a\u4e8b\u9805\u7b49\u306e\u898b\u76f4\u3057\u3001\u5831\u544a\u30fb\u8aac\u660e\u5185\u5bb9\u306e\u5145\u5b9f\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09<\/strong>\u3000\u7d4c\u55b6\u9663\u30fb\u5e79\u90e8\u8077\u54e1\u306b\u3088\u308b\u5b9a\u4f8b\u4f1a\u8b70\u300c\u671d\u4f1a\u300d\u306e\u76ee\u7684\u3001\u904b\u55b6\u30eb\u30fc\u30eb\u306e\u660e\u78ba\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09<\/strong>\u3000\u76e3\u4e8b\u306b\u3088\u308b\u7d4c\u55b6\u76e3\u8996\u6a5f\u80fd\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u5e38\u52e4\u76e3\u4e8b\u3068\u975e\u5e38\u52e4\u76e3\u4e8b\u3068\u306e\u9023\u643a\u5f37\u5316<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u5e38\u52e4\u76e3\u4e8b\u3068\u5185\u90e8\u76e3\u67fb\u90e8\u9580\uff08\u76e3\u67fb\u90e8\uff09\u3068\u306e\u9023\u643a\u4f53\u5236\u306e\u69cb\u7bc9<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u5e38\u52e4\u76e3\u4e8b\u306b\u3088\u308b\u76e3\u4e8b\u76e3\u67fb\u306e\u8a08\u753b\u7684\u306a\u5b9f\u65bd\u53ca\u3073\u76e3\u67fb\u5185\u5bb9\u306e\u5145\u5b9f<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463<\/strong>\u3000\u5e38\u52e4\u76e3\u4e8b\u306e\u8077\u52d9\u57f7\u884c\u72b6\u6cc1\u306e\u691c\u8a3c\u53ca\u3073\u727d\u5236\u6a5f\u80fd\u5f37\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff17\uff09<\/strong>\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u59d4\u54e1\u4f1a\u306e\u3042\u308a\u65b9\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff18\uff09<\/strong>\u3000\u6709\u8b58\u8005\u306b\u3088\u308b\u7d4c\u55b6\u72b6\u6cc1\uff08\u672c\u696d\u52d9\u6539\u5584\u8a08\u753b\u306e\u5c65\u884c\u72b6\u6cc1\u3092\u542b\u3080\uff09\u306e\u691c\u8a3c\u30fb\u8a55\u4fa1\u53ca\u3073\u7a4d\u6975\u7684\u306a\u60c5\u5831\u958b\u793a\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff19\uff09<\/strong>\u3000\u7dcf\u4ee3\u304b\u3089\u3054\u610f\u898b\u3092\u4f3a\u3046\u6a5f\u4f1a\u306e\u62e1\u5927<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff0810\uff09<\/strong>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\u3078\u306e\u9069\u5207\u306a\u5bfe\u5fdc<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\uff0e\u5168\u7d44\u5408\u7684\u306a\u6cd5\u4ee4\u7b49\u9075\u5b88\u614b\u52e2\u306e\u78ba\u7acb\uff08\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u304c\u6b20\u5982\u3057\u305f\u4f01\u696d\u98a8\u571f\u306e\u6539\u5584\u3092\u542b\u3080\u5f79\u8077\u54e1\u306e\u6cd5\u4ee4\u7b49\u9075\u5b88\u610f\u8b58\u306e\u91b8\u6210\u30fb\u5fb9\u5e95\uff09<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u7406\u4e8b\u9577\u306b\u3088\u308b\u7d4c\u55b6\u6539\u9769\u306e\u65ad\u884c\u3001\u4e0d\u7965\u4e8b\u4ef6\u7b49\u306e\u6839\u7d76\u306b\u5411\u3051\u305f\u5f37\u3044\u30e1\u30c3\u30bb\u30fc\u30b8\u306e\u5b9a\u671f\u7684\u767a\u4fe1<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u63a8\u9032\u614b\u52e2\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09<\/strong>\u3000\u5168\u5f79\u8077\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30de\u30a4\u30f3\u30c9\u306e\u91b8\u6210\uff08\u518d\u6559\u80b2\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u5f79\u8077\u54e1\u306e\u968e\u5c64\u5225\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6559\u80b2\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u8a2d\u5b9a<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u5404\u90e8\u5e97\u5358\u4f4d\u3067\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u52c9\u5f37\u4f1a\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u5168\u56fd\u4fe1\u7528\u7d44\u5408\u4e2d\u592e\u5354\u4f1a\uff08\u5168\u4fe1\u4e2d\u5354\uff09\u4e3b\u50ac\u306e\u7814\u4fee\u53d7\u8b1b<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463<\/strong>\u3000\u5f79\u8077\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30de\u30a4\u30f3\u30c9\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\uff08\u7406\u89e3\u5ea6\u30c1\u30a7\u30c3\u30af\u306e\u5b9f\u65bd\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2464<\/strong>\u3000\u5f79\u8077\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30de\u30a4\u30f3\u30c9\u306e\u91b8\u6210\u72b6\u6cc1\u306e\u4eba\u4e8b\u8003\u8ab2\uff08\u51e6\u9047\uff09\u3078\u306e\u53cd\u6620<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2465<\/strong>\u3000\u6cd5\u4ee4\u7b49\u9075\u5b88\u306b\u95a2\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u306e\u8077\u54e1\u3068\u3057\u3066\u5099\u3048\u308b\u3079\u304d\u77e5\u898b\u3092\u8eab\u306b\u4ed8\u3051\u3001\u5065\u5168\u306a\u4f01\u696d\u98a8\u571f\u3092\u91b8\u6210\u3059\u308b\u305f\u3081\u306e\u7814\u4fee\u306e\u5b9f\u65bd<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09<\/strong>\u3000\u4e0d\u7965\u4e8b\u4ef6\u7b49\u306b\u5bfe\u3059\u308b\u516c\u6b63\u30fb\u53b3\u6b63\u306a\u51e6\u5206\u306e\u5fb9\u5e95\u3068\u8077\u54e1\u3078\u306e\u5468\u77e5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09<\/strong>\u3000\u5f79\u8077\u54e1\u304c\u4e0d\u7965\u4e8b\u7b49\u306b\u3064\u3044\u3066\u5b89\u5fc3\u304b\u3064\u8e8a\u8e87\u306a\u304f\u76f8\u8ac7\u30fb\u901a\u5831\u3067\u304d\u308b\u76f8\u8ac7\u7a93\u53e3\u306e\u69cb\u7bc9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff17\uff09<\/strong>\u3000\u4f01\u696d\u98a8\u571f\u306e\u518d\u69cb\u7bc9<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u7406\u4e8b\u9577\u3068\u8077\u54e1\uff08\u968e\u5c64\u5225\u53c8\u306f\u90e8\u5e97\u5225\uff09\u306b\u3088\u308b\u5ea7\u8ac7\u4f1a\uff08\u53cc\u65b9\u5411\u306e\u610f\u898b\u4ea4\u63db\u4f1a\uff09\u306e\u5b9a\u671f\u958b\u50ac<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u6240\u5c5e\u9577\u306b\u3088\u308b\u6240\u5c5e\u8077\u54e1\u3078\u306e\uff11on\uff11\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u5b9a\u671f\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u5916\u90e8\u696d\u8005\u3092\u6d3b\u7528\u3057\u305f\u6cd5\u4ee4\u7b49\u9075\u5b88\u306b\u4fc2\u308b\u7121\u8a18\u540d\u30a2\u30f3\u30b1\u30fc\u30c8\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463<\/strong>\u3000\u7d4c\u55b6\u9663\u3068\u306e\u533f\u540d\u5f0f\u30c1\u30e3\u30c3\u30c8\u30df\u30fc\u30c6\u30a3\u30f3\u30b0\u306e\u7d99\u7d9a\u958b\u50ac\uff08\u8077\u5834\u3078\u306e\u4e0d\u6e80\u3084\u305d\u306e\u6539\u5584\u7b56\u306e\u63d0\u6848\u7b49\u3092\u76f4\u63a5\u805e\u304f\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2464<\/strong>\u3000\u90e8\u4e0b\u306b\u5bfe\u3059\u308b\u696d\u7e3e\u9054\u6210\u7b49\u306b\u5411\u3051\u305f\u4e0d\u9069\u5207\u306a\u5727\u529b\u30fb\u30d7\u30ec\u30c3\u30b7\u30e3\u30fc\u7b49\u306e\u7981\u6b62\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff18\uff09<\/strong>\u3000\u7279\u5b9a\u306e\u5f79\u8077\u54e1\u306b\u3088\u308b\u4eba\u4e8b\u6a29\u638c\u63e1\u306e\u9632\u6b62<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff19\uff09<\/strong>\u3000\u82e5\u624b\u30fb\u4e2d\u5805\u8077\u54e1\u306b\u3088\u308b\u300c\u3044\u308f\u3057\u3093\u518d\u751f\u30fb\u6539\u9769\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u300d\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff0810\uff09<\/strong>\u3000\u8077\u54e1\u306e\u8077\u5834\u96e2\u8131\u53ca\u3073\u9577\u671f\u5728\u7c4d\u8077\u54e1\u306e\u4eba\u4e8b\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff0811\uff09<\/strong>\u3000\u5f79\u8077\u54e1\u306b\u3088\u308b\u5229\u76ca\u76f8\u53cd\u884c\u70ba\u306e\u9632\u6b62<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\uff0e\u5185\u90e8\u7ba1\u7406\u614b\u52e2\u306e\u78ba\u7acb\uff08\u878d\u8cc7\u7ba1\u7406\u614b\u52e2\u306e\u78ba\u7acb\u3001\u53b3\u6b63\u306a\u4e8b\u52d9\u51e6\u7406\u306e\u5fb9\u5e95\u53ca\u3073\u76f8\u4e92\u727d\u5236\u614b\u52e2\u306e\u78ba\u7acb\uff09<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u5185\u90e8\u898f\u7a0b\u306b\u5247\u3063\u305f\u878d\u8cc7\u5be9\u67fb\u3001\u4e8b\u52d9\u53d6\u6271\u306e\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u878d\u8cc7\u5be9\u67fb\u3001\u6c7a\u88c1\u624b\u7d9a\u304d\u306e\u9069\u6b63\u306a\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u5927\u53e3\u5316\u306e\u6291\u5236<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u4e8b\u52d9\u7ba1\u7406\u90e8\u306b\u3088\u308b\u55b6\u696d\u5e97\u4e8b\u52d9\u6307\u5c0e\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u4e0d\u6b63\u878d\u8cc7\u304a\u3088\u3073\u4e0d\u9069\u5207\u878d\u8cc7\u306e\u518d\u767a\u9632\u6b62\u7b49<\/span>\uff08\u540d\u79f0\u5909\u66f4\u53ca\u3073\u9805\u76ee\u306e\u62e1\u5145\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u50b5\u6a29\u66f8\u985e\u306e\u73fe\u7269\u7cbe\u67fb\u3001\u878d\u8cc7\u4e8b\u52d9\u53d6\u6271\u72b6\u6cc1\u306e\u30c1\u30a7\u30c3\u30af\u306e\u5fb9\u5e95\uff08\u672c\u90e8\u306b\u3088\u308b\u96c6\u4e2d\u7ba1\u7406\u3001\u30b7\u30b9\u30c6\u30e0\u5c0e\u5165\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u878d\u8cc7\u5b9f\u884c\u5f8c\u306e\u50b5\u52d9\u8005\u3078\u306e\u5b9f\u884c\u6848\u5185\u306e\u90f5\u9001\u5316<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2462<\/strong>\u3000\u5f79\u8077\u54e1\u306b\u3088\u308b\u66f8\u985e\u306e\u4ee3\u7b46\u9632\u6b62<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2463<\/strong>\u3000\u9867\u5ba2\u60c5\u5831\u767b\u9332\u4e8b\u52d9\u306e\u53b3\u683c\u5316<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2464<\/strong>\u3000\u672c\u4eba\u53e3\u5ea7\u3078\u306e\u878d\u8cc7\u5b9f\u884c\u306e\u5fb9\u5e95\u306b\u3064\u3044\u3066<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2465<\/strong>\u3000\u5b9a\u671f\u6027\u9810\u91d1\u62c5\u4fdd\u306e\u53d6\u6271\u3044<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2466<\/strong>\u3000\u878d\u8cc7\u7533\u8fbc\u4eba\u53ca\u3073\u9023\u5e2f\u4fdd\u8a3c\u4eba\u4e88\u5b9a\u8005\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u53d6\u6271\u3044<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2467<\/strong>\u3000\u671f\u8de8\u304e\u878d\u8cc7\u30fb\u5354\u529b\u878d\u8cc7\u306e\u518d\u767a\u9632\u6b62<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2468<\/strong>\u3000\u6c34\u5897\u3057\u878d\u8cc7\u306e\u518d\u767a\u9632\u6b62<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2469<\/strong>\u3000\u51fa\u8cc7\u91d1\u306e\u6d41\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u878d\u8cc7\u306e\u518d\u767a\u9632\u6b62<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u246a<\/strong>\u3000\u72af\u7f6a\u53ce\u76ca\u79fb\u8ee2\u9632\u6b62\u6cd5\u306e\u9075\u5b88\u614b\u52e2\u306b\u3064\u3044\u3066<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u81ea\u5df1\u67fb\u5b9a\u57fa\u6e96\u306e\u898b\u76f4\u3057\uff08\u5c0f\u53e3\u50b5\u6a29\u306e\u5b9a\u7fa9\u898b\u76f4\u3057\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09<\/strong>\u3000\u5370\u7ae0\u30fb\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30ab\u30fc\u30c9\u7ba1\u7406\u53ca\u3073\u91d1\u5eab\u5ba4\u5165\u9000\u5ba4\u8a18\u9332\u306e\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09<\/strong>\u3000\u4e8b\u52d9\u30df\u30b9\u3001\u5185\u90e8\u898f\u7a0b\u306b\u53cd\u3059\u308b\u4e8b\u52d9\u53d6\u6271\u3001\u9867\u5ba2\u304b\u3089\u306e\u82e6\u60c5\u30fb\u76f8\u8ac7\u306e\u767a\u751f\u72b6\u6cc1\u306e\u628a\u63e1\u3068\u518d\u767a\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff16\uff09<\/strong>\u3000\u4fe1\u7528\u30ea\u30b9\u30af\u7ba1\u7406\u614b\u52e2\u306e\u5f37\u5316<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u4e0e\u4fe1\u5148\u306e\u95a2\u9023\u5148\u8a8d\u5b9a\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u3068\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u5f37\u5316<\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u4e0d\u826f\u50b5\u6a29\u306e\u51e6\u7406<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><s>\uff08\uff16\uff09<\/s><\/strong>\u3000<s>\u5404\u90e8\u5e97\u306e\u81ea\u4e3b\u691c\u67fb\u53ca\u3073\u73fe\u91d1\u7cbe\u67fb\u306e\u898b\u76f4\u3057<\/s>\uff08\u9805\u76ee\u9593\u79fb\u52d5\uff09<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff15\uff0e\u5185\u90e8\u76e3\u67fb\u614b\u52e2\u306e\u6539\u5584\u30fb\u5f37\u5316\u306b\u3088\u308b\u76e3\u67fb\u6a5f\u80fd\u306e\u5b9f\u52b9\u6027\u306e\u78ba\u4fdd<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u76e3\u67fb\u90e8\u76e3\u67fb\u306e\u5b9f\u65bd\u6642\u671f\u30fb\u5b9f\u65bd\u983b\u5ea6\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u76e3\u67fb\u90e8\u76e3\u67fb\u306e\u76e3\u67fb\u5185\u5bb9\u53ca\u3073\u76e3\u67fb\u65b9\u6cd5\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u5185\u90e8\u76e3\u67fb\u614b\u52e2\u306e\u6539\u5584\u30fb\u5f37\u5316\u306e\u691c\u8a3c<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff14\uff09<\/strong>\u3000\u55b6\u696d\u62c5\u5f53\u8005\u306e\u4e8b\u52d9\u306b\u5bfe\u3059\u308b\u691c\u8a3c\u5f37\u5316<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff15\uff09<\/strong>\u3000\u5404\u90e8\u5e97\u306e\u81ea\u4e3b\u691c\u67fb\u53ca\u3073\u73fe\u91d1\u7cbe\u67fb\u306e\u898b\u76f4\u3057\uff08\u9805\u76ee\u9593\u79fb\u52d5\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff16\uff09<\/strong>\u3000\u5f37\u5236\u8077\u5834\u96e2\u8131\u5236\u5ea6\u306e\u6240\u7ba1\u90e8\u7f72\u306e\u898b\u76f4\u3057<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u627f\u8afe\u3092\u5f97\u305a\u306b\u958b\u8a2d\u3055\u308c\u305f\u53e3\u5ea7\u306e\u540d\u7fa9\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u4e01\u5be7\u306a\u8aac\u660e\u306e\u5b9f\u65bd<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u627f\u8afe\u3092\u5f97\u305a\u306b\u958b\u8a2d\u3055\u308c\u305f\u53e3\u5ea7\uff08\u7121\u65ad\u501f\u540d\u878d\u8cc7\uff09\u306e\u540d\u7fa9\u4eba\u53c8\u306f\u305d\u306e\u3054\u5bb6\u65cf\u3078\u306e\u8aac\u660e\u3068\u8b1d\u7f6a<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u5168\u3066\u306e\u304a\u53d6\u5f15\u5148\u3078\u306e\u8aac\u660e\u53ca\u3073\u8b1d\u7f6a<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4e00\u9023\u306e\u4e0d\u7965\u4e8b\u4ef6\u306e\u66f4\u306a\u308b\u4e8b\u5b9f\u95a2\u4fc2\u306e\u7cbe\u67fb\u53ca\u3073\u771f\u76f8\u7a76\u660e\u306e\u5fb9\u5e95<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u7d50\u679c\u306b\u5bfe\u3059\u308b\u8a8d\u8b58<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u5916\u90e8\u6a5f\u95a2\u306b\u3088\u308b\u7d99\u7d9a\u8abf\u67fb\u306e\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u66f4\u306a\u308b\u8abf\u67fb\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\"><strong>\u2163\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u7b49\u3068\u306e\u53d6\u5f15\u89e3\u6d88\u3068\u3001\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u7b49\u306e\u6392\u9664\u306b\u4fc2\u308b\u5b9f\u52b9\u6027\u306e\u3042\u308b\u7ba1\u7406\u614b\u52e2\u306e\u78ba\u7acb<\/strong><\/span><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u7b49\u3068\u306e\u53d6\u5f15\u89e3\u6d88<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2460<\/strong>\u3000\u8b66\u5bdf\u3001\u66b4\u529b\u8ffd\u653e\u904b\u52d5\u30bb\u30f3\u30bf\u30fc\u7b49\u306e\u6a5f\u95a2\u304a\u3088\u3073\u5f01\u8b77\u58eb\u3068\u306e\u9023\u643a\u5f37\u5316<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2461<\/strong>\u3000\u66b4\u529b\u56e3\u6392\u9664\u6761\u9805\u306e\u9069\u7528\u306b\u3088\u308b\u53d6\u5f15\u89e3\u6d88<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2462<\/strong>\u3000\u7279\u5b9a\u56de\u53ce\u56f0\u96e3\u50b5\u6a29\u8cb7\u53d6\u5236\u5ea6\uff08\u9810\u91d1\u4fdd\u967a\u6a5f\u69cb\uff09\u306e\u6d3b\u7528<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2463<\/strong>\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3078\u306e\u6cd5\u7684\u5bfe\u5fdc\u7b56\u3068\u901a\u5831\u7a93\u53e3\u306e\u8a2d\u7f6e<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u7b49\u3068\u306e\u53d6\u5f15\u306e\u672a\u7136\u9632\u6b62\uff08\u5165\u53e3\u5bfe\u7b56\uff09<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2460<\/strong>\u3000\u7d4c\u55b6\u30c8\u30c3\u30d7\u306b\u3088\u308b\u610f\u601d\u8868\u660e<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2461<\/strong>\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u7b49\u306e\u30c1\u30a7\u30c3\u30af\u614b\u52e2\u306e\u5f37\u5316<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u8ffd\u53ca<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff14\uff09<\/strong>\u3000\u53d6\u308a\u7d44\u307f\u72b6\u6cc1\u306e\u767a\u4fe1<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\"><strong>\u2164\u3000\u4ee4\u548c\uff17\u5e7411\u670817\u65e5\uff08\u6708\uff09\u304b\u308912\u670816\u65e5\uff08\u706b\uff09\u307e\u3067\u306e\u9593\u3001\u65b0\u898f\u9867\u5ba2\uff08\u65e2\u5f80\u53d6\u5f15\u306e\u306a\u3044\u8005\u3092\u3044\u3044\u3001\u547d\u4ee4\u767a\u51fa\u65e5\u524d\u306b\u501f\u5165\u7b49\u306e\u7533\u8fbc\u3092\u53d7\u3051\u3066\u3044\u308b\u8005\u3092\u9664\u304f\u3002\uff09\u306b\u5bfe\u3059\u308b\u878d\u8cc7\u696d\u52d9\u306e\u505c\u6b62\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\"><strong>\u2165\u3000\u5168\u5f79\u8077\u54e1\u304c\u5c11\u306a\u304f\u3068\u3082\u4e00\u5b9a\u671f\u9593\u901a\u5e38\u696d\u52d9\u304b\u3089\u5b8c\u5168\u306b\u96e2\u308c\u3001\u6cd5\u4ee4\u7b49\u9075\u5b88\u306b\u95a2\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u306e\u8077\u54e1\u3068\u3057\u3066\u5099\u3048\u308b\u3079\u304d\u77e5\u898b\u3092\u8eab\u306b\u4ed8\u3051\u3001\u5065\u5168\u306a\u4f01\u696d\u98a8\u571f\u3092\u91b8\u6210\u3059\u308b\u305f\u3081\u306e\u7814\u4fee\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #b22222;\"><strong>\u2166\u3000\u5f53\u5c40\u306b\u3088\u308b\u691c\u67fb\u3084\u5831\u544a\u547d\u4ee4\u306b\u5bfe\u3059\u308b\u4e0d\u9069\u5207\u306a\u5bfe\u5fdc\u306e\u518d\u767a\u9632\u6b62\u306e\u78ba\u4fdd\u3068\u3001\u9069\u5207\u306a\u53d7\u691c\u30fb\u5831\u544a\u614b\u52e2\u306e\u78ba\u7acb<\/strong><\/span><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u5f79\u8077\u54e1\u306e\u610f\u8b58\u5411\u4e0a\u3068\u4f01\u696d\u98a8\u571f\u306e\u6539\u5584<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u614b\u52e2\u3068\u898f\u7a0b\u306e\u6574\u5099<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u5b9f\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u78ba\u7acb\u3068\u5f37\u5316<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2167\u3000\u516c\u7684\u8cc7\u91d1\u306e\u6d3b\u7528\u306b\u4fc2\u308b\u7279\u5b9a\u9707\u707d\u7279\u4f8b\u7d4c\u55b6\u5f37\u5316\u8a08\u753b\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u906e\u65ad\u3078\u306e\u53d6\u308a\u7d44\u307f\u30d7\u30e9\u30f3<\/strong><\/h4>\n<p>\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306f\u3001\u696d\u52d9\u6539\u5584\u8a08\u753b\u66f8\u63d0\u51fa\u3068\u540c\u65e5\u3001\u300c<a title=\"\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.iwaki-shinkumi.shinkumi.net\/pdf\/20251114_2.pdf\" target=\"_blank\" rel=\"noopener\">\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u906e\u65ad\u3078\u306e\u53d6\u308a\u7d44\u307f\u30d7\u30e9\u30f3<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u3044\u308f\u304d\u4fe1\u7528\u7d44\u5408\u306b\u304a\u3051\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4e0a\u306e\u6700\u91cd\u8981\u8ab2\u984c\u3068\u4f4d\u7f6e\u3065\u3051\u3066\u3044\u308b\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u7b49\u3068\u306e\u53d6\u5f15\u906e\u65ad\u306b\u3064\u3044\u3066\u3001\u300c\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3068\u306e\u95a2\u4fc2\u3092\u906e\u65ad\u3057\u3001\u4e0d\u5f53\u306a\u8981\u6c42\u306b\u6bc5\u7136\u3068\u3057\u3066\u5bfe\u5fdc\u3059\u308b\u5f37\u976d\u306a\u7d44\u7e54\u3092\u69cb\u7bc9\u3059\u308b\u300d\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u6b21\u306e\u3088\u3046\u306a\u30d7\u30e9\u30f3\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2160<\/strong>\u3000\u79c1\u305f\u3061\u306f\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u3068\u306e\u53d6\u5f15\u3092\u906e\u65ad\u3057\u307e\u3059<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161<\/strong>\u3000\u79c1\u305f\u3061\u306f\u53cd\u793e\u4f1a\u7684\u52e2\u529b\u306b\u5f37\u3044\u7d44\u7e54\u3092\u4f5c\u308a\u307e\u3059<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2162<\/strong>\u3000\u79c1\u305f\u3061\u306f\u5916\u90e8\u5c02\u9580\u6a5f\u95a2\u3068\u9023\u643a\u5f37\u5316\u3057\u307e\u3059<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2163<\/strong>\u3000\u79c1\u305f\u3061\u306f\u4e0d\u6b63\u884c\u70ba\u3078\u306e\u8cac\u4efb\u8ffd\u53ca\u3092\u5fb9\u5e95\u3057\u307e\u3059<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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<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 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