{"id":271990,"date":"2026-03-12T10:15:00","date_gmt":"2026-03-12T01:15:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271990"},"modified":"2026-03-11T09:17:18","modified_gmt":"2026-03-11T00:17:18","slug":"financial-accounting-article-100","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-100\/","title":{"rendered":"2026\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2026\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#f3ffff;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #333399;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #bcdbf7;\">\u25c6<\/span><strong>\u3000\u306f\u3058\u3081\u306b\u3000<\/strong><span style=\"color: #bcdbf7;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #333399;\">\u25c6<\/span>\u3000\u3000<span style=\"color: #bcdbf7;\">\u25c6<\/span><\/h4>\n<p>\uff13\u6708\u306e\u6c7a\u7b97\u306e\u6642\u671f\u304c\u8fd1\u3065\u3044\u3066\u304d\u307e\u3057\u305f\u3002\u5f53\u671f\u3082\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u78ba\u8a8d\u53ca\u3073\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u4e8b\u9805\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\uff13\u56de\u306b\u308f\u305f\u308a2026\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u89e3\u8aac\u3067\u306f\u3001\uff13\u670831\u65e5\u3092\u6c7a\u7b97\u65e5\u3068\u3059\u308b\u4f1a\u793e\u3092\u524d\u63d0\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center;\">\uff0d\u5168\u4f53\u69cb\u6210\uff0d<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff11\u56de\u3011<span style=\"color: #888888;\">\uff08\u672c\u7a3f\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2160\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2161\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2162\u3000\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2163\u3000\u672a\u9069\u7528\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6ce8\u8a18<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff12\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/19\u516c\u958b\u4e88\u5b9a<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2164\u3000\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2165\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7b2c\uff13\u56de\u3011\u3000<span style=\"color: #b22222;\">3\/26\u516c\u958b\u4e88\u5b9a<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2166\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u682a\u4e3b\u7dcf\u4f1a\u524d\u958b\u793a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2167\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u2168\u3000\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2160\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 10px;\">2025\u5e74\uff12\u6708\uff14\u65e5\u306b\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u306b\u304a\u3044\u3066\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u304c2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u305d\u3057\u3066\u30012025\u5e74\uff13\u6708\u6c7a\u7b97\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u304c\u306a\u3044\u305f\u3081\u3001\u305d\u308c\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b2025\u5e74\uff12\u670820\u65e5\u306bASBJ\u304b\u3089<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/supplementary_documents\/y2025\/2025-0220.html\" target=\"_blank\" rel=\"noopener\">\u88dc\u8db3\u6587\u66f8\u300c2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5275\u8a2d\u3055\u308c\u308b\u4e88\u5b9a\u306e\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d<\/a>\uff08\u4ee5\u4e0b\u300c\u88dc\u8db3\u6587\u66f8\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u4ee4\u548c\uff17\u5e74\uff13\u6708 31 \u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff17\u5e74\u6cd5\u5f8b\u7b2c13\u53f7\uff09\uff08\u4ee4\uff17\u6539\u6b63\u6cd5\uff09\u300d\u306b\u3088\u308a\u300c\u6211\u304c\u56fd\u306e\u9632\u885b\u529b\u306e\u629c\u672c\u7684\u306a\u5f37\u5316\u7b49\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u9632\u78ba\u6cd5\uff09\u300d\u304c\u6539\u6b63\u3055\u308c\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002\u305d\u3057\u3066\u30012026\u5e74\uff12\u6708\uff17\u65e5\u306bASBJ\u304b\u3089\u3001\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c48\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/practical_solution\/y2026\/2026-0227.html\" target=\"_blank\" rel=\"noopener\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u95a2\u3059\u308b\u5f53\u9762\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u9632\u885b\u53d6\u6271\u3044\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u9632\u885b\u53d6\u6271\u3044\u306f2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306f\u4eca\u5f8c\u884c\u308f\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u304c\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3078\u306e\u5f71\u97ff\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/strong><\/h4>\n<p>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u7387\u306f\u5730\u65b9\u6cd5\u4eba\u7a0e\u7387\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u3046\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u88dc\u8db3\u6587\u66f813\u3001\u9632\u885b\u53d6\u6271\u3044\uff19\uff09\u3002\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306f2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u30012026\u5e74\uff13\u6708\u6c7a\u7b97\u3067\u4f7f\u7528\u3059\u308b\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3092\u8003\u616e\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u7b97\u5b9a\u3059\u308b\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272001\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-0-1.png\" alt=\"\" width=\"1258\" height=\"210\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-0-1.png 1258w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-0-1-300x50.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-0-1-1024x171.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-0-1-768x128.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-0-1-600x100.png 600w\" sizes=\"(max-width: 1258px) 100vw, 1258px\" \/><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271992\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-1.png\" alt=\"\" width=\"1405\" height=\"861\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-1.png 1405w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-1-300x184.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-1-1024x628.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-1-768x471.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-1-600x368.png 600w\" sizes=\"(max-width: 1405px) 100vw, 1405px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271993\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-2.png\" alt=\"\" width=\"1406\" height=\"898\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-2.png 1406w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-2-300x192.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-2-1024x654.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-2-768x491.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-2-600x383.png 600w\" sizes=\"(max-width: 1406px) 100vw, 1406px\" \/><\/a><\/p>\n<p><!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 10px;\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3001\u5f93\u524d\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\uff08\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\uff09\u306b\u52a0\u3048\u3001\u4ee5\u4e0b<strong>\uff11<\/strong>\u3001<strong>\uff12<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3082\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306e\u8ffd\u52a0<\/strong><\/h4>\n<p>\u4e8b\u696d\u5e74\u5ea6\u672b\u6642\u70b9\u3067\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u306b\u52a0\u3048\u3066\u3001\u8cc7\u672c\u91d1\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u3082\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u6cd5\u4eba\u306f\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\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=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\u2170\uff09<\/span><\/strong>\u3000\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u3063\u305f\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\u2171\uff09<\/span><\/strong>\u3000\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306e\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\u2172\uff09<\/span><\/strong>\u3000\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306e\u6255\u8fbc\u8cc7\u672c\u306e\u984d\uff08\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u5408\u8a08\u984d\uff09\u304c10\u5104\u5186\u8d85<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u99c6\u3051\u8fbc\u307f\u6e1b\u8cc7\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u99c6\u3051\u8fbc\u307f\u6e1b\u8cc7\u3092\u884c\u3044\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\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>\u516c\u5e03\u65e5\uff082024\u5e74\uff13\u670830\u65e5\uff09\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3042\u3063\u305f\u5834\u5408\u3067\u3001\u99c6\u3051\u8fbc\u307f\u3067\u6e1b\u8cc7\u3092\u884c\u3044\u8cc7\u672c\u91d1\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u65bd\u884c\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\uff08\uff13\u6708\u6c7a\u7b97\u306e\u5834\u5408\u306f2026\u5e74\uff13\u6708\u672b\uff09\u306b\u300c\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u4f59\u5270\u91d1\u306e\u5408\u8a08\u984d\u304c10\u5104\u5186\u8d85\u300d\u3067\u3042\u308c\u3070\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u672c\u7d4c\u904e\u63aa\u7f6e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u516c\u5e03\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u27a4\u516c\u5e03\u65e5\u306e\u524d\u65e5\uff08\u4ee4\u548c6\u5e743\u670829\u65e5\uff09\u306e\u73fe\u6cc1\u306b\u304a\u3044\u3066\u8cc7\u672c\u91d1\u306e\u984d\u304c1\u5104\u5186\u4ee5\u4e0b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\">\u27a4\u516c\u5e03\u65e5\u304b\u3089\u6700\u521d\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u307e\u3067\u306e\u9593\u306b\u7d42\u4e86\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916<\/p>\n<\/div>\n<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_05.html\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271998\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-3.png\" alt=\"\" width=\"959\" height=\"267\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-3.png 959w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-3-300x84.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-3-768x214.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-3-600x167.png 600w\" sizes=\"(max-width: 959px) 100vw, 959px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7dcf\u52d9\u7701\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_05.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u304a\u3051\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<\/a>\u300d\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000100\u5b50\u6cd5\u4eba\u7b49\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u89aa\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u3082\u5b9f\u614b\u306b\u5fdc\u3058\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5b50\u4f1a\u793e\u306f\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\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=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\u2170\uff09<\/span><\/strong>\u3000\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3044\u3066\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\u2171\uff09<\/span><\/strong>\u3000\u7279\u5b9a\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\uff0b\u8cc7\u672c\u5270\u4f59\u91d1\u304c50\u5104\u5186\u8d85\u306e\u89aa\u6cd5\u4eba\uff09\u3068\u306e\u9593\u306b\u5f53\u8a72\u7279\u5b9a\u6cd5\u4eba\u306b\u3088\u308b\u6cd5\u4eba\u7a0e\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\uff08\u4e0b\u8a18\u30b1\u30fc\u30b9\uff11\u53c2\u7167\uff09\u53c8\u306f100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8907\u6570\u306e\u7279\u5b9a\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\uff08\u4e0b\u8a18\u30b1\u30fc\u30b9\uff12\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\u2172\uff09<\/span><\/strong>\u3000\u4e8b\u696d\u5e74\u5ea6\u672b\u65e5\u306b\u304a\u3044\u3066\u3001\u6255\u8fbc\u8cc7\u672c\u306e\u984d\uff08\u8cc7\u672c\u91d1\u3068\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u5408\u8a08\u984d\uff09\u304c\uff12\u5104\u5186\u8d85<\/p>\n<\/div>\n<p><a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_05.html\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271999\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-4.png\" alt=\"\" width=\"917\" height=\"307\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-4.png 917w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-4-300x100.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-4-768x257.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/R8kaikei_ryui1-4-600x201.png 600w\" sizes=\"(max-width: 917px) 100vw, 917px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7dcf\u52d9\u7701\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/149767_05.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u304a\u3051\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e<\/a>\u300d\uff09<\/span><\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5bfe\u5fdc\u306b\u3088\u3063\u3066\u3001\u65b0\u305f\u306b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u984d\u304c\u5f93\u6765\u306e\u7a0e\u984d\u3092\u8d85\u3048\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7a0e\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; font-size: 15px; line-height: 1.6; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #d6e4f0; text-align: left; width: 55%; vertical-align: middle;\">2026\u5e744\u67081\u65e5\u304b\u30892027\u5e743\u670831\u65e5\u307e\u3067<br \/>\n\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: middle;\">\u5f53\u8a72\u8d85\u3048\u308b\u984d\u306e<strong>3\u5206\u306e2<\/strong>\u3092\u8efd\u6e1b<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #d6e4f0; text-align: left; vertical-align: middle;\">2027\u5e744\u67081\u65e5\u304b\u30892028\u5e743\u670831\u65e5\u307e\u3067<br \/>\n\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: middle;\">\u5f53\u8a72\u8d85\u3048\u308b\u984d\u306e<strong>3\u5206\u306e1<\/strong>\u3092\u8efd\u6e1b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; font-size: 15px; line-height: 1.6; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #d6e4f0; text-align: left; vertical-align: middle; width: 50%;\">\uff11\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306e\u8ffd\u52a0<br \/>\n\uff12\u3000\u99c6\u3051\u8fbc\u307f\u6e1b\u8cc7\u3078\u306e\u5bfe\u5fdc<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: middle;\">2025\u5e744\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #d6e4f0; text-align: left; vertical-align: middle;\">\uff13\u3000100%\u5b50\u4f1a\u793e\u3078\u306e\u5bfe\u5fdc<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: middle;\">2026\u5e744\u67081\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4e2d\u9593\u7533\u544a\u7fa9\u52d9<\/strong><\/h4>\n<p>\u4e2d\u9593\u7533\u544a\u306e\u7fa9\u52d9\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; font-size: 15px; line-height: 1.6; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif;\">\n<tbody>\n<tr>\n<th style=\"border: 1px solid #333; padding: 10px 16px; background-color: #d6e4f0; text-align: center; font-weight: bold; width: 50%;\">\u6539\u6b63\u524d<\/th>\n<th style=\"border: 1px solid #333; padding: 10px 16px; background-color: #f9f0b5; text-align: center; font-weight: bold; width: 50%;\">\u6539\u6b63\u5f8c<\/th>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: top;\">\u4e2d\u9593\u7533\u544a\u7fa9\u52d9\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u306e\u524d\u65e5\u306e\u73fe\u6cc1\u306b\u3088\u308b\u3002<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: top;\">\u4e2d\u9593\u7533\u544a\u7fa9\u52d9\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\uff08\u5f93\u524d\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\uff08\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\uff09\u3092\u542b\u3080\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff16\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u306e\u524d\u65e5\u306b\u304a\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3067\u3042\u3063\u3066\u3082\u3001\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2162\u3000\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 10px;\">2025\u5e7412\u670826\u65e5\u306b<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u672c\u89e3\u8aac\u3067\u306f\u3001\u3053\u306e\u4e2d\u304b\u3089\u591a\u304f\u306e\u4f01\u696d\u306b\u5f71\u97ff\u3059\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3008\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u9593\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u66f8\u985e\u4fdd\u5b58\u306e\u7279\u4f8b\u306e\u5275\u8a2d\u3009<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u5185\u56fd\u6cd5\u4eba\u304c\u95a2\u9023\u8005\u3068\u306e\u9593\u3067\u7279\u5b9a\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u3001\u53d6\u5f15\u95a2\u9023\u66f8\u985e\u7b49\u306b\u305d\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u660e\u7d30\u3001\u305d\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u652f\u6255\u3046\u3053\u3068\u3068\u306a\u308b\u5bfe\u4fa1\u306e\u984d\u306e\u8a08\u7b97\u306e\u660e\u7d30\u7b49\u306e\u305d\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u9805\u306e\u8a18\u8f09\u53c8\u306f\u8a18\u9332\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u305d\u306e\u8a18\u8f09\u53c8\u306f\u8a18\u9332\u304c\u306a\u3044\u4e8b\u9805\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\uff08\u96fb\u78c1\u7684\u8a18\u9332\u3092\u542b\u3080\uff09\u3092\u53d6\u5f97\u3057\u3001\u53c8\u306f\u4f5c\u6210\u3057\u3001\u304b\u3064\u3001\u3053\u308c\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u6cd5\u4ee4\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u4e8b\u7531\u7b49\u3068\u306a\u308b\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; font-size: 15px; line-height: 1.6; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #d6e4f0; text-align: left; vertical-align: middle; width: 25%; font-weight: bold;\">\u95a2\u9023\u8005<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: top;\">\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u95a2\u9023\u8005\uff08\u682a\u5f0f\u4fdd\u6709\u5272\u540850%\u4ee5\u4e0a\u306e\u6301\u682a\u95a2\u4fc2\u3084\u5f79\u54e1\u517c\u52d9\u306b\u3088\u308b\u5b9f\u8cea\u7684\u652f\u914d\u95a2\u4fc2\u7b49\u304c\u3042\u308b\u3082\u306e\uff09\u3068\u540c\u69d8\u306e\u57fa\u6e96\u306b\u3088\u308a\u5224\u5b9a<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #d6e4f0; text-align: left; vertical-align: top; font-weight: bold;\">\u7279\u5b9a\u53d6\u5f15\uff08\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528 \u306e\u984d\u306e\u57fa\u56e0\u3068\u306a\u308b\u3082\u306e\u306b\u9650\u308b\uff09<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: top;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000\u8cc7\u7523\u306e\u8b72\u6e21\u53c8\u306f\u8cb8\u4ed8\u3051<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u5de5\u696d\u6240\u6709\u6a29\u305d\u306e\u4ed6\u306e\u6280\u8853\u306b\u95a2\u3059\u308b\u6a29\u5229\u3001\u7279\u5225\u306e\u6280\u8853\u306b\u3088\u308b\u751f\u7523\u65b9\u5f0f\u53c8\u306f\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u8457\u4f5c\u6a29\uff08\u51fa\u7248\u6a29\u53ca\u3073\u8457\u4f5c\u96a3\u63a5\u6a29\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u3082\u306e\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u8457\u4f5c\u7269<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u5f79\u52d9\u306e\u63d0\u4f9b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u4e00\u5b9a\u306e\u7814\u7a76\u958b\u767a\u3001\u5e83\u544a\u5ba3\u4f1d\u7b49\u306e\u4e8b\u696d\u6d3b\u52d5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u8cc7\u7523\u3092\u4f7f\u7528\u3055\u305b\u308b\u884c\u70ba\u3001\u7dad\u6301\u53ca\u3073\u7ba1\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u95a2\u9023\u8005\u304c\u5185\u56fd\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u884c\u3046\u7d4c\u55b6\u306e\u7ba1\u7406\u53c8\u306f\u6307\u5c0e\u3001\u60c5\u5831\u306e\u63d0\u4f9b\u7b49\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u3067\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u4ee5\u4e0a\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u985e\u3059\u308b\u3082\u306e<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #d6e4f0; text-align: left; vertical-align: middle; font-weight: bold;\">\u53d6\u5f15\u95a2\u9023\u66f8\u985e\u7b49<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 16px; background-color: #ffffff; text-align: left; vertical-align: top;\">\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u3001\u898b\u7a4d\u66f8\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u66f8\u985e\uff08\u96fb\u78c1\u7684\u8a18\u9332\u3092\u542b\u3080\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-top: 20px;\"><strong>\uff12\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u30b0\u30eb\u30fc\u30d7\u9593\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u30fb\u8cb8\u4ed8\u3051\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u3064\u3044\u3066\u300c\u5bfe\u4fa1\u306e\u984d\u306e\u8a08\u7b97\u306e\u660e\u7d30\u7b49\u306e\u305d\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u9805\u306e\u8a18\u8f09\u53c8\u306f\u8a18\u9332\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u305d\u306e\u8a18\u8f09\u53c8\u306f\u8a18\u9332\u304c\u306a\u3044\u4e8b\u9805\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u300d\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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