{"id":272014,"date":"2026-03-12T10:14:43","date_gmt":"2026-03-12T01:14:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272014"},"modified":"2026-03-12T10:20:44","modified_gmt":"2026-03-12T01:20:44","slug":"financial-statements-article-205","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-205\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c182\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u300c\u5916\u90e8\u5f01\u8b77\u58eb\u304b\u3089\u306e\u8abf\u67fb\u5831\u544a\u66f8\uff082026\u5e74\uff13\u6708\uff16\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\u7b2c182\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u682a\u5f0f\u4f1a\u793e\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u90e8\u5f01\u8b77\u58eb\u304b\u3089\u306e\u8abf\u67fb\u5831\u544a\u66f8\uff082026\u5e74\uff13\u6708\uff16\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\u682a\u5f0f\u4f1a\u793e\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u5916\u90e8\u5f01\u8b77\u58eb\u306b\u3088\u308b\u8abf\u67fb\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>2026\u5e74\uff11\u670816\u65e5\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2742017\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u5916\u90e8\u5f01\u8b77\u58eb\u3078\u306e\u793e\u5185\u8abf\u67fb\u306e\u59d4\u5631\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #4682b4;\">\u3010\u8abf\u67fb\u3092\u59d4\u5631\u3055\u308c\u305f\u5f01\u8b77\u58eb\u3011<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u5f01\u8b77\u58eb\uff1a\u5ddd\u7551\u3000\u5927\uff08\u685c\u5927\u6a4b\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u5f01\u8b77\u58eb\uff1a\u5b87\u7530\u5ddd\u6566\u53f2\uff08\u685c\u5927\u6a4b\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 10px;\">\u5f01\u8b77\u58eb\uff1a\u6c5f\u85e4\u91cc\u6075\uff08\u685c\u5927\u6a4b\u6cd5\u5f8b\u4e8b\u52d9\u6240\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong>\u3010\u4e8b\u52d9\u5c40\u3011<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 10px;\">\u30ea\u30b9\u30af\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u90e8\u306e\u5f93\u696d\u54e1\u3089\u3092\u4e8b\u52d9\u5c40\u3068\u3057\u3001\u8cc7\u6599\u7b49\u306e\u53ce\u96c6\u30fb\u5206\u6790\u3001\u30c7\u30b8\u30bf\u30eb\u30d5\u30a9\u30ec\u30f3\u30b8\u30c3\u30af\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30c7\u30fc\u30bf\u306e\u4fdd\u5168\u3001\u30c7\u30fc\u30bf\u306e\u6574\u7406\u3001\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u306e\u65e5\u7a0b\u8abf\u6574\u305d\u306e\u4ed6\u306e\u4e8b\u52d9\u3092\u884c\u308f\u305b\u305f\u3002<\/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;\">2026\u5e74\uff11\u670816\u65e5\u304b\u3089\uff12\u670825\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\u8abf\u67fb\u76ee\u7684\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff11\uff09<\/span>\u3000\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u304c2022\u5e74\uff13\u670817\u65e5\u4ed8\u3051\u3067\u53d6\u5f15\u6240\u306b\u63d0\u51fa\u3057\u305f\u56de\u7b54\u66f8\uff08\u672c\u4ef6\u56de\u7b54\u66f8\uff11\uff09\u306e\u8a18\u8f09\u5185\u5bb9\u3001\u540c\u3058\u304f\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u304c2022\u5e74\uff13\u670831\u65e5\u4ed8\u3051\u3067\u53d6\u5f15\u6240\u306b\u63d0\u51fa\u3057\u305f\u56de\u7b54\u66f8\uff08\u672c\u4ef6\u56de\u7b54\u66f8\uff12\uff09\u306e\u8a18\u8f09\u5185\u5bb9\u53ca\u3073\u56de\u7b54\u306b\u81f3\u308b\u7d4c\u7def\u3092\u5ba2\u89b3\u7684\u306b\u6574\u7406\u30fb\u691c\u8a3c\u3057\u3001\u4e8b\u5b9f\u3068\u9f5f\u9f6c\u3059\u308b\u5185\u5bb9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u304b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff12\uff09<\/span>\u3000\u56de\u7b54\u5185\u5bb9\u304c\u4e8b\u5b9f\u3068\u9f5f\u9f6c\u3059\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u6b63\u78ba\u306a\u5185\u5bb9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #4682b4;\">\uff08\uff13\uff09<\/span>\u3000\u56de\u7b54\u5185\u5bb9\u306b\u4e8b\u5b9f\u3068\u9f5f\u9f6c\u304c\u751f\u3058\u305f\u5834\u5408\u3001\u9f5f\u9f6c\u304c\u751f\u3058\u305f\u3053\u3068\u306e\u539f\u56e0\u5206\u6790\u53ca\u3073\u518d\u767a\u9632\u6b62\u7b56\u306e\u518d\u5ea6\u306e\u7cbe\u67fb\u30fb\u691c\u8a0e\u3001\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7591\u7fa9\u306b\u3064\u3044\u3066\u306e\u5ba2\u89b3\u7684\u306a\u4e8b\u5b9f\u95a2\u4fc2\u306e\u8abf\u67fb<\/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>2026\u5e74\uff13\u6708\uff16\u65e5\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2773416\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u5916\u90e8\u5f01\u8b77\u58eb\u304b\u3089\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306e\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u682a\u5f0f\u4f1a\u793e\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\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<p>\u682a\u5f0f\u4f1a\u793e\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\uff08\u5831\u544a\u66f8\u4e0a\u306f\u300c\u5f53\u793e\u300d\u3001\u4ee5\u4e0b\u3001\u300c\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u306e\u82d7\u4ee3\u4eae\u9054\u6c0f\uff08\u4ee5\u4e0b\u3001\u300c\u793e\u9577\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u304c\u30012006\u5e74\uff19\u6708\u306b\u8a2d\u7acb\u3002\u5f53\u521d\u306f\u77f3\u5ddd\u770c\u5185\u3092\u4e2d\u5fc3\u306b\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\u3084\u30b0\u30eb\u30fc\u30d7\u30db\u30fc\u30e0\u3092\u5c55\u958b\u3057\u3066\u3044\u305f\u304c\u30012018\u5e74\u3088\u308a\u30d1\u30fc\u30ad\u30f3\u30bd\u30f3\u75c5\uff08\uff30\uff24\uff09\u5c02\u9580\u30d5\u30ed\u30a2\u3092\u958b\u8a2d\u3057\u3001\u73fe\u5728\u306f\u4e2d\u6838\u4e8b\u696d\u3067\u3042\u308b\u30d1\u30fc\u30ad\u30f3\u30bd\u30f3\u75c5\u5c02\u9580\u30db\u30fc\u30e0\uff08\uff30\uff24\u30cf\u30a6\u30b9\uff09\u3092\u5168\u56fd\u306b40\u65bd\u8a2d\u4ee5\u4e0a\u5c55\u958b\u3057\u3066\u3044\u308b\u3002 \u58f2\u4e0a\u9ad826,496\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca388\u767e\u4e07\u5186\u3001\u8cc7\u672c\u91d135\u767e\u4e07\u5186\u3001\u7a0e\u5f15\u524d\u5f53\u671f\u7d14\u640d\u5931\u25b3316\u767e\u4e07\u5186\u3002\u5f93\u696d\u54e1\u65703,302\u4eba\u3002\u793e\u9577\u3068\u305d\u306e\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e53.66\uff05\u3092\u6240\u6709\u3057\u3066\u3044\u308b\uff08\u3044\u305a\u308c\u30822025\u5e74\uff13\u6708\u671f\u5b9f\u7e3e\uff09\u3002\u672c\u5e97\u6240\u5728\u5730\u306f\u77f3\u5ddd\u770c\u91d1\u6ca2\u5e02\u30022022\u5e74\uff16\u6708\u3001\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u30b0\u30ed\u30fc\u30b9\u5e02\u5834\u306b\u4e0a\u5834\u3057\u30012024\u5e74\uff17\u6708\u306b\u306f\u30d7\u30e9\u30a4\u30e0\u5e02\u5834\u3078\u533a\u5206\u5909\u66f4\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\u306f\u3001\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\u5317\u9678\u4e8b\u52d9\u6240\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e8b\u6848\u306e\u7d4c\u7def\u3009<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; font-size: 14px; background-color: #ffffff;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 8px; text-align: center; vertical-align: middle; white-space: nowrap;\">2024\u5e74\uff19\u6708\uff13\u65e5<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 8px; vertical-align: middle;\">\u524d\u65e5\u3001\u5171\u540c\u901a\u4fe1\u793e\u304c\u914d\u4fe1\u3057\u305f\u8a18\u4e8b\u306b\u304a\u3044\u3066\u904b\u55b6\u3059\u308b\u65bd\u8a2d\u3067\u904e\u5270\u8a2a\u554f\u770b\u8b77\u53ca\u3073\u4fdd\u967a\u306e\u4e0d\u6b63\u8acb\u6c42\u304c\u5b58\u5728\u3059\u308b\u3068\u5831\u3058\u3089\u308c\u305f\u3053\u3068\u3092\u3001\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u5074\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u4e8b\u5b9f\u306f\u4e00\u5207\u306a\u3044\u3068\u5426\u5b9a\u3059\u308b\u30ea\u30ea\u30fc\u30b9<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3092\u516c\u8868<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 8px; text-align: center; vertical-align: middle; white-space: nowrap;\">2024\u5e74\uff19\u670820\u65e5<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 8px; vertical-align: middle;\">\u5171\u540c\u901a\u4fe1\u793e\u306e\u5831\u9053\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306e\u305f\u3081\u3001\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 8px; text-align: center; vertical-align: middle; white-space: nowrap;\">2025\u5e74\uff12\u6708\uff17\u65e5<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 8px; vertical-align: middle;\">\u8abf\u67fb\u5831\u544a\u66f8\u3092\u53d7\u9818\u3057\u3001\u516c\u8868<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 8px; text-align: center; vertical-align: middle; white-space: nowrap;\">2025\u5e74\uff12\u670812\u65e5<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 8px; vertical-align: middle;\">\u904e\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u8a02\u6b63<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 8px; text-align: center; vertical-align: middle; white-space: nowrap;\">2025\u5e74\uff15\u6708\uff11\u65e5<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 8px; vertical-align: middle;\">\u5ba3\u8a93\u66f8\u9055\u53cd\u306b\u3088\u308b\u518d\u5be9\u67fb\u306b\u4fc2\u308b\u7336\u4e88\u671f\u9593\u5165\u308a\u53ca\u3073\u4e0a\u5834\u5951\u7d04\u9055\u7d04\u91d1\u306e\u5fb4\u6c42<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px 8px; text-align: center; vertical-align: middle; white-space: nowrap;\">2025\u5e7412\u6708\uff11\u65e5<\/td>\n<td style=\"border: 1px solid #333; padding: 12px 8px; vertical-align: middle;\">\u904b\u8ee2\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u7d4c\u8cbb\u7b49\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306e\u5b9f\u65bd\u53ca\u3073\u5916\u90e8\u5f01\u8b77\u58eb\u304b\u3089\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306e\u53d7\u9818<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2498403\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u5171\u540c\u901a\u4fe1\u793e\u306b\u304a\u3051\u308b\u8a18\u4e8b\u306b\u3064\u3044\u3066<\/a>\u300d<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2503067\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u9577\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2560658\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306e\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2563635\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u904e\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u306e\u8a02\u6b63\u5831\u544a\u66f8\u306e\u63d0\u51fa\u53ca\u3073\u904e\u5e74\u5ea6\u306e\u6c7a\u7b97\u77ed\u4fe1\u7b49\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2601398\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u5ba3\u8a93\u66f8\u9055\u53cd\u306b\u3088\u308b\u518d\u5be9\u67fb\u306b\u4fc2\u308b\u7336\u4e88\u671f\u9593\u5165\u308a\u53ca\u3073\u4e0a\u5834\u5951\u7d04\u9055\u7d04\u91d1\u306e\u5fb4\u6c42\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2726850\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u904b\u8ee2\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306e\u5229\u7528\u7d4c\u8cbb\u7b49\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306e\u5b9f\u65bd\u53ca\u3073\u5916\u90e8\u5f01\u8b77\u58eb\u304b\u3089\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306e\u53d7\u9818\u4e26\u3073\u306b\u518d\u767a\u9632\u6b62\u7b56\u306e\u7b56\u5b9a\u53ca\u3073\u95a2\u4fc2\u8005\u306e\u51e6\u5206\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/span><\/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\u6982\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5916\u90e8\u5f01\u8b77\u58eb\u306b\u8abf\u67fb\u3092\u59d4\u5631\u3057\u305f\u7d4c\u7def<\/strong><\/h4>\n<p>\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u306f\u3001\u5951\u7d04\u3057\u3066\u3044\u305f\u904b\u8ee2\u4ee3\u884c\u4f1a\u793e\u306e\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u793e\u9577\u304c\u79c1\u7684\u76ee\u7684\u3067\u5229\u7528\u3057\u3066\u3044\u305f\u3053\u3068\u7b49\u306e\u7591\u3044\u306b\u95a2\u3059\u308b\u8abf\u67fb\uff08\u4ee5\u4e0b\u3001\u300c\u524d\u56de\u8abf\u67fb\u300d\u3068\u3044\u3046\uff09\u3092\u5916\u90e8\u306e\u5f01\u8b77\u58eb\u3092\u8d77\u7528\u3057\u3066\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u3053\u306e\u8abf\u67fb\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\u793e\u9577\u304c\u6771\u4eac\u306e\u793e\u6709\u8eca\u3082\u696d\u52d9\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002\u3053\u306e\u3088\u3046\u306a\u8abf\u67fb\u306e\u7d50\u679c\u3092\u53d7\u3051\u3001\u5916\u90e8\u6a5f\u95a2\u304b\u3089\u3001\u4e0a\u5834\u7533\u8acb\u6642\u306b\u65e5\u672c\u53d6\u5f15\u6240\u81ea\u4e3b\u898f\u5236\u6cd5\u4eba\uff08\u4ee5\u4e0b\u3001\u300c\u53d6\u5f15\u6240\u300d\u3068\u3044\u3046\uff09\u306b\u63d0\u51fa\u3057\u305f\u300c\u5f79\u54e1\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u793e\u6709\u8eca\u304c\u91d1\u6ca2\u306b\u6240\u5728\u306e\u793e\u6709\u8eca\uff11\u53f0\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u8da3\u65e8\u306e\u56de\u7b54\u5185\u5bb9\u3068\u9f5f\u9f6c\u304c\u751f\u3058\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u306e\u7591\u7fa9\u3092\u6307\u6458\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u306f\u30012026\u5e74\uff11\u6708\u3001\u72ec\u7acb\u3057\u305f\u7acb\u5834\u306e\u5916\u90e8\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u3066\u3001\u7591\u7fa9\u306b\u3064\u3044\u3066\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u524d\u56de\u8abf\u67fb\u306e\u7d50\u679c\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u793e\u9577\u306b\u3088\u308b\u79c1\u7684\u5229\u7528<\/strong><\/h4>\n<p>\u5916\u90e8\u5f01\u8b77\u58eb\u306b\u3088\u308b\u8abf\u67fb\u306e\u7d50\u679c\u3001\u793e\u9577\u306b\u3088\u308b\u79c1\u7684\u5229\u7528\u304c\u78ba\u8a8d\u3055\u308c\u3001\u305d\u306e\u91d1\u984d\u306f\u3001\u904b\u8ee2\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3067\u7d04406\u4e07\u5186\u3001\u63a5\u5f85\u4ea4\u969b\u8cbb\u3067\u7d04145\u4e07\u5186\u306a\u3069\u3001\u5408\u8a08614\u4e07\u5186\u3042\u307e\u308a\u3067\u3042\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u539f\u56e0\u5206\u6790<\/strong><\/h4>\n<p>\u5916\u90e8\u5f01\u8b77\u58eb\u306f\u3001\u539f\u56e0\u5206\u6790\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\uff15\u9805\u76ee\u3092\u6319\u3052\u3066\u3044\u308b\u3002\u305d\u306e\u4e2d\u3067\u3001\u793e\u9577\u306e\u63a5\u5f85\u4ea4\u969b\u8cbb\u8cc7\u6599\u306b\u95a2\u3057\u3066\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u304c\u3053\u308c\u3092\u727d\u5236\u3057\u3001\u4e00\u5b9a\u306e\u6210\u679c\u304c\u4e0a\u304c\u3063\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u793e\u9577\u306e\u7406\u89e3\u4e0d\u8db3\u3068\u793e\u9577\u79d8\u66f8\u306b\u3088\u308b\u5f62\u5f0f\u7684\u306a\u7533\u8acb\u306b\u3088\u308a\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u306e\u6307\u6458\u306e\u8da3\u65e8\u30fb\u610f\u56f3\u304c\u6b63\u3057\u304f\u7406\u89e3\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u9069\u5207\u306a\u904b\u7528\u304c\u5fb9\u5e95\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u306b\u4e0d\u9069\u5207\u306a\u4ea4\u969b\u8cbb\u306e\u51e6\u7406\u306b\u3064\u306a\u304c\u3063\u305f\u90e8\u5206\u304c\u3042\u308b\u3053\u3068\u3082\u5426\u5b9a\u3067\u304d\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u793e\u9577\u81ea\u8eab\u306e\u7d4c\u8cbb\u306b\u5bfe\u3059\u308b\u8a8d\u8b58\u306e\u7518\u3055<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u904b\u8ee2\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306b\u4fc2\u308b\u793e\u5185\u898f\u7a0b\u30fb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u4e0d\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u4ea4\u969b\u8cbb\u7a1f\u8b70\u7533\u8acb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u904b\u7528\u4e0a\u306e\u4e0d\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u7cbe\u7b97\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u904b\u7528\u4e0a\u306e\u4e0d\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u6307\u6458\u306e\u8da3\u65e8\u30fb\u610f\u5473\u306b\u5bfe\u3059\u308b\u7406\u89e3\u4e0d\u8db3<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u518d\u767a\u9632\u6b62\u7b56<\/strong><\/h4>\n<p>\u5916\u90e8\u5f01\u8b77\u58eb\u306b\u3088\u308b\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u306f\u3001\u6b21\u306e\uff14\u9805\u76ee\u304b\u3089\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u793e\u9577\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5168\u793e\u7684\u306a\u610f\u8b58\u6539\u9769<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u904b\u8ee2\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u793e\u5185\u898f\u7a0b\u30fb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u6574\u5099<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u4ea4\u969b\u8cbb\u7a1f\u8b70\u7533\u8acb\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u904b\u7528\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u7cbe\u7b97\u627f\u8a8d\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3051\u308b\u904b\u7528\u306e\u898b\u76f4\u3057<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4\u3011<\/strong><\/h4>\n<div 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u793e\u9577\u306b\u3088\u308b\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u306b\u5bfe\u3059\u308b\u5bc4\u4ed8<\/strong><\/h4>\n<p>2026\u5e74\uff12\u670812\u65e5\u3001\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u306f\u3001\u300c<a title=\"\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/ssl4.eir-parts.net\/doc\/9229\/tdnet\/2757961\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee3\u8868\u53d6\u7de0\u5f79\u304b\u3089\u306e\u5bc4\u4ed8\u91d1\u53d7\u5165\u53ca\u3073\u7279\u5225\u5229\u76ca\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3001\u82d7\u4ee3\u4eae\u9054\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u304c\u3001\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u306e\u8ca1\u52d9\u57fa\u76e4\u306e\u5f37\u5316\u3092\u76ee\u7684\u3068\u3057\u3066\u30011,000\u767e\u4e07\u5186\u306e\u5bc4\u4ed8\u3092\u884c\u3046\u3053\u3068\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u30ea\u30ea\u30fc\u30b9\u306b\u3042\u308b\u300c\u5bc4\u4ed8\u306e\u80cc\u666f\u3068\u7406\u7531\u300d\u306b\u3088\u308b\u3068\u3001\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u306f\u3001\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u306e\u7d50\u679c\u3001\u8a2a\u554f\u770b\u8b77\u4e8b\u696d\u306b\u304a\u3044\u3066\u8a3a\u7642\u5831\u916c\u306e\u8acb\u6c42\u304c\u904e\u5927\u306b\u884c\u308f\u308c\u305f\u4e8b\u5b9f\u304c\u5224\u660e\u3057\u305f\u305f\u3081\u3001\u5f53\u8a72\u4e8b\u5b9f\u306e\u5bfe\u8c61\u3068\u306a\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u904e\u5e74\u5ea6\u6c7a\u7b97\u306e\u8a02\u6b63\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u7279\u5225\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u8abf\u67fb\u5831\u544a\u66f8\u306b\u304a\u3044\u3066\u6307\u6458\u3055\u308c\u305f\u539f\u56e0\u5206\u6790\u53ca\u3073\u518d\u767a\u9632\u6b62\u7b56\u306e\u63d0\u8a00\u3068\u771f\u646f\u306b\u5411\u304d\u5408\u3044\u3001\u300c\uff30\uff24\u30cf\u30a6\u30b9\u300d\u306e\u904b\u55b6\u4f53\u5236\u306b\u3064\u3044\u3066\u629c\u672c\u7684\u306a\u898b\u76f4\u3057\u306b\u53d6\u308a\u7d44\u3093\u3060\u7d50\u679c\u3001\u53ce\u76ca\u6027\u306f\u4e00\u6642\u7684\u306b\u5927\u5e45\u306b\u4f4e\u4e0b\u3057\u30012025\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u5f53\u671f\u7d14\u640d\u5931925\u767e\u4e07\u5186\u30012026\u5e74\uff13\u6708\u671f\u7b2c\uff13\u56db\u534a\u671f\u7d2f\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u56db\u534a\u671f\u7d14\u640d\u59312,055\u767e\u4e07\u5186\u3092\u8a08\u4e0a\u3059\u308b\u306b\u81f3\u3063\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u624b\u5143\u8cc7\u91d1\u6c34\u6e96\u304c\u4f4e\u4e0b\u3057\u305f\u305f\u3081\u3001\u8ca1\u52d9\u57fa\u76e4\u306e\u5b89\u5b9a\u5316\u3092\u56f3\u308b\u3079\u304f\u904b\u8ee2\u8cc7\u91d1\u306e\u78ba\u4fdd\u3092\u4f01\u56f3\u3057\u3066\u3001\u82d7\u4ee3\u4eae\u9054\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u304b\u3089\u5bc4\u4ed8\u91d11,000\u767e\u4e07\u5186\u306e\u53d7\u5165\u308c\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u7fcc\u65e5\u516c\u8868\u3055\u308c\u305f2026\u5e74\uff13\u6708\u671f\u7b2c\uff13\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u3088\u308c\u3070\u3001\u30b5\u30f3\u30a6\u30a7\u30eb\u30ba\u306f\u3001\u3053\u306e\u5bc4\u4ed8\u91d1\u3092\u3001\uff12\u670813\u65e5\u306b\u53d7\u9818\u3057\u3066\u3044\u308b\u304c\u3001\u901a\u671f\u306e\u696d\u7e3e\u4e88\u60f3\u306e\u4fee\u6b63\u306f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/fusei182-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272015\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/fusei182-1.png\" alt=\"\" width=\"1668\" height=\"660\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/fusei182-1.png 1668w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/fusei182-1-300x119.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/fusei182-1-1024x405.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/fusei182-1-768x304.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/fusei182-1-1536x608.png 1536w, 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class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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