{"id":272155,"date":"2026-03-26T10:15:01","date_gmt":"2026-03-26T01:15:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272155"},"modified":"2026-03-26T10:45:37","modified_gmt":"2026-03-26T01:45:37","slug":"financial-accounting-article-102","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-102\/","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\uff13\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\uff13\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/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_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\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>\u2166\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u682a\u4e3b\u7dcf\u4f1a\u524d\u958b\u793a<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 20px;\">2025\u5e74\uff13\u670828\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u682a\u4e3b\u7dcf\u4f1a\u524d\u306e\u9069\u5207\u306a\u60c5\u5831\u63d0\u4f9b\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u682a\u4e3b\u7dcf\u4f1a\u524d\u306b\u958b\u793a\u3059\u308b\u3088\u3046\u306b\u8981\u8acb\u304c\u884c\u308f\u308c\u305f\u3002\u305d\u3057\u3066\u3001\u682a\u4e3b\u7dcf\u4f1a\u524d\u958b\u793a\u306e\u8ca0\u62c5\u8efd\u6e1b\u306e\u305f\u3081\u30012026\u5e74\uff12\u670820\u65e5\u306e\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u958b\u793a\u5e9c\u4ee4\u300d\u3068\u3044\u3046\uff09\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250328-2\/20250328-2.html\" target=\"_blank\" rel=\"noopener\">\u682a\u4e3b\u7dcf\u4f1a\u524d\u306e\u9069\u5207\u306a\u60c5\u5831\u63d0\u4f9b\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r7\/shouken\/20260220\/20260220.html\" target=\"_blank\" rel=\"noopener\">\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u53ca\u3073\u7279\u5b9a\u6709\u4fa1\u8a3c\u5238\u306e\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u7b49\u306e\u516c\u5e03\u53ca\u3073\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d\u306e\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u306f\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u524d\u53c8\u306f\u7dcf\u4f1a\u76f4\u5f8c\u306e\u53d6\u7de0\u5f79\u4f1a\u3067\u6c7a\u8b70\u4e88\u5b9a\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u65e8\u3068\u6982\u8981\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u3001\u6539\u6b63\u5f8c\u306f\u3001\u305d\u306e\u8a18\u8f09\u304c\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u4e09\u53f7\u69d8\u5f0f\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff08\uff11\uff09\uff47\uff09\u3002\u3053\u306e\u6539\u6b63\u306f\u30012026\u5e74\uff13\u6708\u671f\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002\u306a\u304a\u3001\u65e9\u671f\u9069\u7528\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 500px; border-collapse: collapse; width: 100%; font-size: 15px; line-height: 1.8; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif;\">\n<thead>\n<tr>\n<th style=\"background-color: #d6e4f0; border: 1px solid #333; padding: 10px 14px; text-align: center; font-weight: bold; width: 50%;\"><strong>\u6539\u6b63\u524d<\/strong><\/th>\n<th style=\"background-color: #f9f0b5; border: 1px solid #333; padding: 10px 14px; text-align: center; font-weight: bold; width: 50%;\"><strong>\u6539\u6b63\u5f8c<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 12px 14px; text-align: left; vertical-align: top;\">\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u524d\u53c8\u306f\u7dcf\u4f1a\u76f4\u5f8c\u306e\u53d6\u7de0\u5f79\u4f1a\u3067\u6c7a\u8b70\u4e88\u5b9a\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u65e8\u3068\u6982\u8981\u3092\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3002\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p><strong>\u3010\u914d\u5f53\u95a2\u4fc2\u3011<\/strong><br \/>\n\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u7b49\u306e\u63a8\u79fb\u3001\u914d\u5f53\u653f\u7b56\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u3064\u3044\u3066\u3001\u6c7a\u8b70\u4e88\u5b9a\u306e\u65e8\u3068\u305d\u306e\u6982\u8981\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p><strong>\u3010\u30ac\u30d0\u30ca\u30f3\u30b9\u95a2\u4fc2\u3011<\/strong><br \/>\n\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u6982\u8981\u3001\u5f79\u54e1\u306e\u72b6\u6cc1\u3001\u76e3\u67fb\u306e\u72b6\u6cc1\u3001\u5f79\u54e1\u306e\u5831\u916c\u7b49\u306b\u3064\u3044\u3066\u3001\u73fe\u6642\u70b9\u306e\u5185\u5bb9\u3060\u3051\u3067\u306a\u304f\u3001\u6c7a\u8b70\u4e88\u5b9a\u306e\u65e8\u3068\u305d\u306e\u6982\u8981\u3082\u8a18\u8f09\u3059\u308b\u3002<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 12px 14px; text-align: left; vertical-align: top;\">\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u524d\u53c8\u306f\u7dcf\u4f1a\u76f4\u5f8c\u306e\u53d6\u7de0\u5f79\u4f1a\u3067\u6c7a\u8b70\u4e88\u5b9a\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u3068\u914d\u5f53\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u307f\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u7b49\u306e\u72b6\u6cc1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u7b49\u306e\u63a8\u79fb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462<\/strong>\u3000\u914d\u5f53\u653f\u7b56<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463<\/strong>\u3000\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-top: 20px;\">\u2460\u3000\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u7b49\u306e\u72b6\u6cc1<\/h4>\n<p><a href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf#page=2\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272156\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-1.png\" alt=\"\" width=\"1753\" height=\"1028\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-1.png 1753w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-1-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-1-1024x600.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-1-768x450.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-1-1536x901.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-1-600x352.png 600w\" sizes=\"(max-width: 1753px) 100vw, 1753px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"> \uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf\" target=\"_blank\" rel=\"noopener\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u524d\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u7559\u610f\u70b9<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf#page=2\" target=\"_blank\" rel=\"noopener\">P.2<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4e3b\u8981\u306a\u7d4c\u55b6\u6307\u6a19\u7b49\u306e\u63a8\u79fb<\/h4>\n<p><a href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf#page=3\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272157\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-2.png\" alt=\"\" width=\"1751\" height=\"1109\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-2.png 1751w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-2-300x190.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-2-1024x649.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-2-768x486.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-2-1536x973.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-2-600x380.png 600w\" sizes=\"(max-width: 1751px) 100vw, 1751px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"> \uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf\" target=\"_blank\" rel=\"noopener\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u524d\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u7559\u610f\u70b9<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf#page=3\" target=\"_blank\" rel=\"noopener\">P.3<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u914d\u5f53\u653f\u7b56<\/h4>\n<p><a href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf#page=4\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272158\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-3.png\" alt=\"\" width=\"1748\" height=\"974\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-3.png 1748w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-3-300x167.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-3-1024x571.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-3-768x428.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-3-1536x856.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-3-600x334.png 600w\" sizes=\"(max-width: 1748px) 100vw, 1748px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"> \uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf\" target=\"_blank\" rel=\"noopener\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u524d\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u7559\u610f\u70b9<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf#page=4\" target=\"_blank\" rel=\"noopener\">P.4<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u914d\u5f53\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/h4>\n<p><a href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf#page=5\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272159\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-4.png\" alt=\"\" width=\"1749\" height=\"719\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-4.png 1749w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-4-300x123.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-4-1024x421.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-4-768x316.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-4-1536x631.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-4-600x247.png 600w\" sizes=\"(max-width: 1749px) 100vw, 1749px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"> \uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf\" target=\"_blank\" rel=\"noopener\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u524d\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u7559\u610f\u70b9<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji_ryuuiten20260220.pdf#page=5\" target=\"_blank\" rel=\"noopener\">P.5<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u534a\u671f\u5831\u544a\u66f8<\/strong><\/h4>\n<p>\u534a\u671f\u5831\u544a\u66f8\u306e\u5927\u682a\u4e3b\u306e\u72b6\u6cc1\u3001\u8b70\u6c7a\u6a29\u306e\u72b6\u6cc1\u306e\u8a18\u8f09\u306f\u3001\u6539\u6b63\u524d\u306f\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u672b\u65e5\u306e\u72b6\u6cc1\u3067\u8a18\u8f09\u3057\u3066\u3044\u305f\u304c\u3001\u4e2d\u9593\u914d\u5f53\u65e5\u57fa\u6e96\u3092\u5f8c\u308d\u5012\u3057\u306b\u3059\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3057\u3001\u6539\u6b63\u5f8c\u306f\u4e2d\u9593\u914d\u5f53\u57fa\u6e96\u65e5\u73fe\u5728\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3001\u96e3\u3057\u3044\u5834\u5408\u306f\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u672b\u65e5\u306e\u72b6\u6cc1\u3067\u8a18\u8f09\u3059\u308b\uff08\u958b\u793a\u5e9c\u4ee4\u7b2c\u56db\u53f7\u306e\u4e09\u69d8\u5f0f\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0815\uff09\uff41\u3001\uff0816\uff09\uff41\uff09\u3002\u5f53\u8a72\u6539\u6b63\u306f\u30012026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u534a\u671f\u5831\u544a\u66f8\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 500px; border-collapse: collapse; width: 100%; font-size: 15px; line-height: 1.8; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif;\">\n<thead>\n<tr>\n<th style=\"background-color: #d6e4f0; border: 1px solid #333; padding: 10px 14px; text-align: center; font-weight: bold; width: 50%;\">\u6539\u6b63\u524d<\/th>\n<th style=\"background-color: #f9f0b5; border: 1px solid #333; padding: 10px 14px; text-align: center; font-weight: bold; width: 50%;\">\u6539\u6b63\u5f8c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 12px 14px; text-align: left; vertical-align: top;\">\u534a\u671f\u5831\u544a\u66f8\uff08\u5927\u682a\u4e3b\u306e\u72b6\u6cc1\u3001\u8b70\u6c7a\u6a29\u306e\u72b6\u6cc1\uff09<br \/>\n\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u672b\u65e5\u306e\u72b6\u6cc1\u3067\u8a18\u8f09<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 12px 14px; text-align: left; vertical-align: top;\">\u534a\u671f\u5831\u544a\u66f8\uff08\u5927\u682a\u4e3b\u306e\u72b6\u6cc1\u3001\u8b70\u6c7a\u6a29\u306e\u72b6\u6cc1\uff09<br \/>\n\u4e2d\u9593\u914d\u5f53\u57fa\u6e96\u65e5\u73fe\u5728\u306e\u72b6\u6cc1\u3067\u8a18\u8f09<br \/>\n\u96e3\u3057\u3044\u5834\u5408\u306f\u4e2d\u9593\u4f1a\u8a08\u671f\u9593\u672b\u65e5\u306e\u72b6\u6cc1\u3067\u8a18\u8f09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u682a\u4e3b\u7dcf\u4f1a\u524d\u958b\u793a\u306e\u5b9f\u73fe\u65b9\u6cd5<\/strong><\/h4>\n<p>\u591a\u304f\u306e\u4f1a\u793e\u3067\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6570\u65e5\u524d\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u4e0b\u56f3\u306e\u2460\u306e\u65b9\u6cd5\uff09\u304c\u3001\u73fe\u884c\u3067\u3082\u305d\u308c\u4ee5\u5916\u306e\u65b9\u6cd5\u3082\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji02.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272160\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-5.png\" alt=\"\" width=\"1803\" height=\"1285\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-5.png 1803w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-5-300x214.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-5-1024x730.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-5-768x547.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-5-1536x1095.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-5-600x428.png 600w\" sizes=\"(max-width: 1803px) 100vw, 1803px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"> \uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/policy\/kaiji\/sokaimaekaiji02.pdf\" target=\"_blank\" rel=\"noopener\">\u7dcf\u4f1a\u524d\u958b\u793a\u306e\u5b9f\u73fe\u65b9\u6cd5<\/a>\u300d\uff09<\/span><\/p>\n<p><span id=\"no1\">\u3000<\/span><br \/>\n<!--nextpage--><\/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>\u2167\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-top: 20px;\">2025\u5e74\uff14\u6708\uff11\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u4ee4\u548c\uff16\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u3067\u3042\u308b\u305f\u3081\u3001\u5404\u793e\u53c2\u8003\u306b\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3002\u307e\u305f\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7248\u3082\u8fd1\u65e5\u516c\u8868\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u3061\u3089\u3082\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u53ca\u3073\u53d6\u7d44\u307f<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u3001\u73fe\u72b6\u3001\u8a18\u8f09\u306e\u5145\u5b9f\u306b\u5dee\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u306e\u8a18\u8f09\u306f\u3001\u5404\u793e\u306e\u5bfe\u5fdc\u306b\u3088\u308a\u6bce\u671f\u8a18\u8f09\u5185\u5bb9\u304c\u5909\u308f\u308b\u3001\u307e\u305f\u3001\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6709\u7528\u306a\u60c5\u5831\u306e\u63d0\u4f9b\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u524d\u671f\u3068\u540c\u69d8\u306e\u8a18\u8f09\u3067\u826f\u3044\u306e\u304b\u5341\u5206\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u91d1\u878d\u5e81\u306e\u5be9\u67fb\u7d50\u679c\u3067\u3082\u8ab2\u984c\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5404\u793e\u53c2\u8003\u306b\u3057\u3066\u3082\u3089\u3044\u305f\u3044\u3002<br \/>\n<a href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf#page=18\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272161\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-6.png\" alt=\"\" width=\"1656\" height=\"971\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-6.png 1656w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-6-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-6-1024x600.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-6-768x450.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-6-1536x901.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-6-600x352.png 600w\" sizes=\"(max-width: 1656px) 100vw, 1656px\" \/><\/a><br \/>\n<a href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf#page=19\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272162\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-7.png\" alt=\"\" width=\"1619\" height=\"867\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-7.png 1619w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-7-300x161.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-7-1024x548.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-7-768x411.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-7-1536x823.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-7-600x321.png 600w\" sizes=\"(max-width: 1619px) 100vw, 1619px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"> \uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf#page=18\" target=\"_blank\" rel=\"noopener\">P.18\u300119<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u72b6\u6cc1\u7b49<\/strong><\/h4>\n<p>\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u306b\u304a\u3051\u308b\u5973\u6027\u7ba1\u7406\u8077\u6bd4\u7387\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u3001\u653f\u7b56\u4fdd\u6709\u682a\u5f0f\u306e\u8a18\u8f09\u8aa4\u308a\u304c\u3042\u308b\u305f\u3081\u3001\u91d1\u878d\u5e81\u306e\u5be9\u67fb\u7d50\u679c\u3067\u8ab2\u984c\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n<a href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf#page=38\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272163\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-8.png\" alt=\"\" width=\"1603\" height=\"893\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-8.png 1603w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-8-300x167.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-8-1024x570.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-8-768x428.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-8-1536x856.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-8-600x334.png 600w\" sizes=\"(max-width: 1603px) 100vw, 1603px\" \/><\/a><br \/>\n<a href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf#page=39\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272164\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-9.png\" alt=\"\" width=\"1618\" height=\"897\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-9.png 1618w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-9-300x166.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-9-1024x568.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-9-768x426.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-9-1536x852.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/03\/kaikei_ryui3-9-600x333.png 600w\" sizes=\"(max-width: 1618px) 100vw, 1618px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"> \uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6 \u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\u53ca\u3073\u5be9\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u305f\u7559\u610f\u3059\u3079\u304d\u4e8b\u9805\u7b49<\/a>\u300d<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r6\/sonota\/20250401-3\/01.pdf#page=38\" target=\"_blank\" rel=\"noopener\">P.38\u300139<\/a>\uff09<\/span><\/p>\n<p><!--nextpage--><\/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>\u2168\u3000\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 20px;\">2026\u5e74\uff11\u6708\uff19\u65e5\u306bASBJ\u3088\u308a\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c41\u53f7\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5f8c\u767a\u4e8b\u8c61\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u65e5\u672c\u3067\u306f\u3001\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u306a\u304f\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u305f\u76e3\u67fb\u30fb\u4fdd\u8a3c\u57fa\u6e96\u59d4\u54e1\u4f1a \u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8560\u5b9f\u52d9\u6307\u91dd\u7b2c\uff11\u53f7\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u3092\u3082\u3068\u306b\u4f1a\u8a08\u51e6\u7406\u3082\u691c\u8a0e\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e96\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u4f53\u7cfb\u5316\u304c\u3088\u308a\u9032\u3093\u3060\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/accounting_standards\/y2026\/2026-0109.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c41\u53f7\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5f8c\u767a\u4e8b\u8c61\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u300c\u5f8c\u767a\u4e8b\u8c61\u300d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5b9a\u7fa9\u3055\u308c\u305f\uff08\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e96\uff14\uff09\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>\u6c7a\u7b97\u65e5\u5f8c\u306b\u767a\u751f\u3057\u305f\u4f01\u696d\u306e\u8ca1\u653f\u72b6\u614b\u3001\u7d4c\u55b6\u6210\u7e3e\u53ca\u3073\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u72b6\u6cc1\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e8b\u8c61\u306e\u3046\u3061\u3001\u8a55\u4fa1\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u4e8b\u8c61<\/p>\n<\/div>\n<p>\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\u3068\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u5b9a\u7fa9\u3055\u308c\u305f\uff08\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e96\uff15\u3001\uff16\uff09\u3002<\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 500px; border-collapse: collapse; width: 100%; font-size: 15px; line-height: 1.8; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif;\">\n<tbody>\n<tr>\n<td style=\"background-color: #dce9f5; border: 1px solid #333; padding: 10px 14px; text-align: center; font-weight: bold; vertical-align: middle; width: 120px;\">\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 12px 14px; text-align: left; vertical-align: top;\">\u6c7a\u7b97\u65e5\u5f8c\u306b\u767a\u751f\u3057\u305f\u4e8b\u8c61\u3067\u306f\u3042\u308b\u304c\u3001\u305d\u306e\u5b9f\u8cea\u7684\u306a\u539f\u56e0\u304c\u6c7a\u7b97\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u65e2\u306b\u5b58\u5728\u3057\u3066\u304a\u308a\u3001\u6c7a\u7b97\u65e5\u73fe\u5728\u306e\u72b6\u6cc1\u306b\u95a2\u9023\u3059\u308b\u4f1a\u8a08\u4e0a\u306e\u5224\u65ad\u53c8\u306f\u898b\u7a4d\u308a\u3092\u3059\u308b\u4e0a\u3067\u3001\u8ffd\u52a0\u7684\u53c8\u306f\u3088\u308a\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u8c61<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #dce9f5; border: 1px solid #333; padding: 10px 14px; text-align: center; font-weight: bold; vertical-align: middle;\">\u958b\u793a\u5f8c\u767a\u4e8b\u8c61<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 12px 14px; text-align: left; vertical-align: top;\">\u6c7a\u7b97\u65e5\u5f8c\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u3001\u5f53\u671f\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u306f\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u304c\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u4e8b\u8c61<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5f8c\u767a\u4e8b\u8c61\u306e\u8a55\u4fa1\u671f\u9593<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u539f\u5247<\/strong><\/h4>\n<p>\u5f8c\u767a\u4e8b\u8c61\u306e\u8a55\u4fa1\u671f\u9593\u306e\u672b\u65e5\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u8868\u306e\u627f\u8a8d\u65e5\u3068\u3059\u308b\uff08\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e96\uff17\uff09\u3002\u300c\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u8868\u306e\u627f\u8a8d\u65e5\u300d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u3092\u516c\u8868\u3059\u308b\u3053\u3068\u3092\u627f\u8a8d\u3059\u308b\u6a29\u9650\u3092\u6709\u3059\u308b\u793e\u5185\u306e\u6a5f\u95a2\u53c8\u306f\u500b\u4eba\u304c\u516c\u8868\u3092\u627f\u8a8d\u3057\u305f\u65e5\u4ed8\u3092\u6307\u3059\uff08\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e96BC16\uff09\u3002<\/p>\n<p>\u4eca\u307e\u3067\u306f\u76e3\u67fb\u5831\u544a\u66f8\u65e5\u3092\u8a55\u4fa1\u671f\u9593\u306e\u672b\u65e5\u3068\u3057\u3066\u3044\u305f\u304c\u3001IFRS\u3068\u540c\u69d8\u306b\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u8868\u306e\u627f\u8a8d\u65e5\u3068\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4f1a\u793e\u6cd5\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u4f1a\u8a08\u76e3\u67fb\u4eba\u8a2d\u7f6e\u4f1a\u793e\u306b\u304a\u3044\u3066\u4f1a\u8a08\u76e3\u67fb\u4eba\u306b\u3088\u308a\u76e3\u67fb\u3055\u308c\u308b\u8a08\u7b97\u66f8\u985e\u53ca\u3073\u9644\u5c5e\u660e\u7d30\u66f8\uff08\u8a08\u7b97\u66f8\u985e\u7b49\uff09\u53c8\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u95a2\u3059\u308b\u5f8c\u767a\u4e8b\u8c61\u306e\u8a55\u4fa1\u671f\u9593\u306e\u672b\u65e5\u306f\u3001\u4f01\u696d\u304c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f01\u696d\u4f1a\u8a08\u306e\u57fa\u6e96\u53ca\u3073\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u306b\u6e96\u62e0\u3057\u3066\u8a08\u7b97\u66f8\u985e\u7b49\u53c8\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b\u76e3\u67fb\u5951\u7d04\u4e0a\u306e\u8cac\u4efb\u3092\u679c\u305f\u3057\u305f\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u65e5\uff08\u78ba\u8a8d\u65e5\uff09\u3068\u3059\u308b\uff08\u5f8c\u767a\u4e8b\u8c61\u6307\u91dd\uff14\uff09\u3002\u78ba\u8a8d\u65e5\u306f\u3001\u901a\u5e38\u3001\u7d4c\u55b6\u8005\u78ba\u8a8d\u66f8\u306e\u65e5\u4ed8\u3068\u540c\u4e00\u306b\u306a\u308b\uff08\u5f8c\u767a\u4e8b\u8c61\u6307\u91ddBC\uff17\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u8a2d\u7f6e\u4f1a\u793e\u306b\u304a\u3051\u308b\u78ba\u8a8d\u65e5\u5f8c\u306b\u767a\u751f\u3057\u305f\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e<strong>\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u306e\u4e8b\u8c61\u306b\u3064\u3044\u3066\u306f\u3001\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u305a\u3001\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u306b\u6e96\u3058\u3066\u53d6\u308a\u6271\u3044\u3001\u91cd\u8981\u306a\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u3092\u884c\u3046\uff08\u5f8c\u767a\u4e8b\u8c61\u6307\u91dd\uff15\u3001BC11\uff09\u3002<\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 500px; border-collapse: collapse; width: 100%; font-size: 15px; line-height: 1.8; font-family: 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#ffffff; border: 1px solid #333333; padding: 12px 14px; text-align: left; vertical-align: top; width: 90.0135%;\">\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u95a2\u3059\u308b\u78ba\u8a8d\u65e5\u5f8c\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u8868\u306e\u627f\u8a8d\u65e5\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u5f8c\u767a\u4e8b\u8c61\uff08\u4fee\u6b63\u5f8c\u767a\u4e8b\u8c61\uff09\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u8c61<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6ce8\u8a18<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u6ce8\u8a18\u3092\u884c\u3046\uff08\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e9610\u300111\uff09\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u3068\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u6ce8\u8a18\u304c\u540c\u4e00\u306e\u5185\u5bb9\u3067\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u65e8\u306e\u8a18\u8f09\u3092\u3082\u3063\u3066\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e9612\uff09\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;\">\u27a4\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u8868\u306e\u627f\u8a8d\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u8ca1\u52d9\u8af8\u8868\u306e\u516c\u8868\u3092\u627f\u8a8d\u3057\u305f\u6a5f\u95a2\u53c8\u306f\u500b\u4eba\u306e\u540d\u79f0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u91cd\u8981\u306a\u958b\u793a\u5f8c\u767a\u4e8b\u8c61\u306e\u5185\u5bb9\u53ca\u3073\u5f71\u97ff\u984d\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u5f71\u97ff\u984d\u306e\u898b\u7a4d\u308a\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u65e8\u53ca\u3073\u7406\u7531<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>2027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\uff08\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e9613\uff09\u3002\u9069\u7528\u521d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e96\u53ca\u3073\u5f8c\u767a\u4e8b\u8c61\u6307\u91dd\u3092 2027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u9069\u7528\u3059\u308b\uff08\u5f8c\u767a\u4e8b\u8c61\u57fa\u6e9614\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2025\u5e74\uff13\u670828\u65e5\u306b\u91d1\u878d\u5e81\u3088\u308a\u300c\u682a\u4e3b\u7dcf\u4f1a\u524d\u306e\u9069\u5207\u306a\u60c5\u5831\u63d0\u4f9b\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u682a\u4e3b\u7dcf\u4f1a\u524d\u306b\u958b\u793a\u3059\u308b\u3088\u3046\u306b\u8981\u8acb\u304c\u884c\u308f\u308c\u305f\u3002\u305d\u3057\u3066\u3001\u682a\u4e3b\u7dcf\u4f1a\u524d\u958b\u793a\u306e\u8ca0\u62c5\u8efd\u6e1b\u306e\u305f\u3081\u30012026\u5e74\uff12\u670820\u65e5\u306e\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u4ee5\u4e0b\u3001\u300c\u958b\u793a\u5e9c\u4ee4\u300d\u3068\u3044\u3046\uff09\u300d\u306e\u6539\u6b63\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232],"tags":[654,644,611,128,503,159],"backnumber":[2445],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 22:37:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272155"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=272155"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272155\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272155"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272155"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}