{"id":28073,"date":"2013-11-07T10:15:25","date_gmt":"2013-11-07T01:15:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=28073"},"modified":"2025-09-24T12:03:35","modified_gmt":"2025-09-24T03:03:35","slug":"reorganization-article","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reorganization-article\/","title":{"rendered":"\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u70b9\u3068\u5b9f\u52d9\u5bfe\u5fdc\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u70b9\u3068\u5b9f\u52d9\u5bfe\u5fdc<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb<strong>\u3000\u5e03\u65bd\u3000\u4f38\u7ae0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 11px;\">\uff08\u6ce8\uff09\u672c\u9023\u8f09\u8a18\u4e8b\u306b\u304a\u3044\u3066\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308b\u3002<\/span><\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u306f\u3001\u5e73\u621025\u5e74\uff19\u670813\u65e5\u306b\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u3001\u7d44\u7e54\u518d\u7de8\u306b\u95a2\u3059\u308b\u4e00\u9023\u306e\u4f1a\u8a08\u57fa\u6e96\u3092\u6539\u6b63\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u306f\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff08\u65e9\u671f\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\u53c2\u7167\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u3010\u53c2\u8003\u3011\u3000ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/bc_revise_2012ed\/\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u95a2\u9023\u3059\u308b\u4ed6\u306e\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u516c\u8868<\/a>\u300d<\/p>\n<\/div>\n<p>\u4e3b\u306a\u6539\u6b63\u9805\u76ee\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u53d6\u5f97\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u25cf<\/span>\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\u306e\u4f1a\u8a08\u51e6\u7406<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u25cf<\/span>\u66ab\u5b9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u25cf<\/span>\u652f\u914d\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u25cf<\/span>\u5c11\u6570\u682a\u4e3b\u6301\u5206\u304b\u3089\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u3078\u306e\u8868\u793a\u306e\u5909\u66f4<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u8868\u793a\u305d\u306e\u4ed6\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u25cf<\/span>\u5f53\u671f\u7d14\u5229\u76ca\u306e\u8868\u793a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u25cf<\/span>EPS\u306e\u7b97\u5b9a\u65b9\u6cd5<\/p>\n<\/div>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u3092\u6570\u56de\u306b\u5206\u3051\u3066\u9023\u8f09\u3059\u308b\u3002\u7b2c\uff11\u56de\u306f\u3001\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u3092\u6982\u89b3\u3057\u3001\u8a2d\u4f8b\u7b49\u306b\u3088\u308b\u5177\u4f53\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u6b21\u56de\u4ee5\u964d\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p><!--more--><\/p>\n<p>\u306a\u304a\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08JICPA\uff09\u3067\u306f\u3001\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3044\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u7b49\u306e\u6539\u6b63\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u53d6\u5f97\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\u306e\u53d6\u6271\u3044<\/strong>\uff08\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u7b2c26\u9805\u53ca\u3073\u7b2c49\u9805\uff09<\/p>\n<p>\u4f01\u696d\u7d50\u5408\u306b\u304a\u3051\u308b\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\u306e\u3046\u3061\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u3001\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u307e\u305f\u3001\u4e3b\u8981\u306a\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\u3092\u6ce8\u8a18\u306b\u3088\u308a\u958b\u793a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u306f\u3001\u5f93\u6765\u3068\u540c\u69d8\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3082\u540c\u69d8\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u66ab\u5b9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u78ba\u5b9a\u306e\u53d6\u6271\u3044<\/strong>\uff08\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\uff08\u6ce86\uff09\u3001\u7d50\u5408\u5206\u96e2\u9069\u7528\u6307\u91dd\u7b2c70\u9805\u3001\u7b2c73\u9805\u3001EPS\u4f1a\u8a08\u57fa\u6e96\u7b2c30-6\u9805\u53ca\u3073EPS\u9069\u7528\u6307\u91dd\u7b2c36-3\u9805\uff09<\/p>\n<p>\u66ab\u5b9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u78ba\u5b9a\u304c\u4f01\u696d\u7d50\u5408\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u4f01\u696d\u7d50\u5408\u5e74\u5ea6\u306b\u5f53\u8a72\u78ba\u5b9a\u304c\u884c\u308f\u308c\u305f\u3068\u3057\u305f\u3068\u304d\u306e\u640d\u76ca\u5f71\u97ff\u984d\u3092\u3001\u4f01\u696d\u7d50\u5408\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7279\u5225\u640d\u76ca\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u3001\u4f01\u696d\u7d50\u5408\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u4f75\u305b\u3066\u4f01\u696d\u7d50\u5408\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u8868\u793a\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5f53\u8a72\u4f01\u696d\u7d50\u5408\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u66ab\u5b9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u78ba\u5b9a\u306b\u3088\u308b\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\u984d\u306e\u898b\u76f4\u3057\u3092\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u5f53\u8a72\u4f01\u696d\u7d50\u5408\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3068\u4f75\u305b\u3066\u8868\u793a\u3059\u308b\u4f01\u696d\u7d50\u5408\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306e\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u3001\u6f5c\u5728\u682a\u5f0f\u8abf\u6574\u5f8c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u53ca\u3073\uff11\u682a\u5f53\u305f\u308a\u7d14\u8cc7\u7523\u306f\u3001\u5f53\u8a72\u898b\u76f4\u3057\u304c\u53cd\u6620\u3055\u308c\u305f\u5f8c\u306e\u91d1\u984d\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u652f\u914d\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5<\/strong>\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u7b2c26\u9805\u3001\u7b2c28\u9805\u304b\u3089\u7b2c30\u9805\u3001\u4e8b\u696d\u5206\u96e2\u4f1a\u8a08\u57fa\u6e96\u7b2c17\u9805\u304b\u3089\u7b2c19\u9805\uff09<\/p>\n<p>\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u3092\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u5834\u5408\u3084\u4e00\u90e8\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u307b\u304b\u3001\u5b50\u4f1a\u793e\u306e\u6642\u4fa1\u767a\u884c\u5897\u8cc7\u7b49\u306e\u5834\u5408\u306b\u306f\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u53d6\u5f15\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u3001\u89aa\u4f1a\u793e\u306e\u6301\u5206\u5909\u52d5\u306b\u3088\u308b\u5dee\u984d\u306f\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206<\/strong><\/p>\n<p>\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u5c11\u6570\u682a\u4e3b\u6301\u5206\u300d\u3092\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u300c\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u300d\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u8868\u793a\u305d\u306e\u4ed6\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u671f\u7d14\u5229\u76ca\u306e\u8868\u793a<\/strong>\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u7b2c39\u9805\uff09<\/p>\n<p>\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u5c11\u6570\u682a\u4e3b\u640d\u76ca\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306f\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306f\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u3001\uff12\u8a08\u7b97\u66f8\u65b9\u5f0f\u306e\u5834\u5408\u306b\u306f\u3001\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306b\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3092\u52a0\u6e1b\u3057\u3066\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3092\u8868\u793a\u3059\u308b\u3053\u3068\u3068\u3057\u3001\uff11\u8a08\u7b97\u66f8\u65b9\u5f0f\u306e\u5834\u5408\u306b\u306f\u3001\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306e\u76f4\u5f8c\u306b\u3001\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u53ca\u3073\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3092\u4ed8\u8a18\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\uff12\u8a08\u7b97\u66f8\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u305f\u5834\u5408\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6539\u6b63\u5f8c\u306e\u30a4\u30e1\u30fc\u30b8\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/ketsugo1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-28076\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/ketsugo1-1.png\" alt=\"\" width=\"650\" height=\"253\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u69d8\u5f0f\u306e\u5909\u66f4<\/strong><\/p>\n<p>\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u8868\u793a\u533a\u5206\u306b\u304a\u3051\u308b\u300c\u5c11\u6570\u682a\u4e3b\u6301\u5206\u300d\u3092\u300c\u975e\u652f\u914d\u682a\u4e3b\u6301\u5206\u300d\u3078\u3001\u5229\u76ca\u5270\u4f59\u91d1\u306e\u5909\u52d5\u4e8b\u7531\u306b\u304a\u3051\u308b\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3092\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3078\u6539\u3081\u3089\u308c\u305f\uff08\u682a\u4e3b\u8cc7\u672c\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff17\u9805\u53ca\u3073\u682a\u4e3b\u8cc7\u672c\u9069\u7528\u6307\u91dd\u7b2c6\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u66ab\u5b9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u78ba\u5b9a\u306e\u51e6\u7406\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u66ab\u5b9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u78ba\u5b9a\u5e74\u5ea6\u306e\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u307f\u306e\u8868\u793a\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6240\u8981\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\uff08\u682a\u4e3b\u8cc7\u672c\u4f1a\u8a08\u57fa\u6e96\u7b2c5-3\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306e\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/p>\n<p>EPS\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306f\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u300c\u5f53\u671f\u7d14\u640d\u5931\u300d\u306f\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u3068\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u305f\uff08EPS\u4f1a\u8a08\u57fa\u6e96\u7b2c12\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u7b2c58-2\u9805\u3001\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u7b2c44-5\u9805\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u4f1a\u8a08\u57fa\u6e96\u7b2c57-4\u9805\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/ketsugo1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-28077\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/ketsugo1-2.png\" alt=\"\" width=\"650\" height=\"619\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\u203b\u65e9\u671f\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001<strong>\u2462<\/strong>\u306e\u53d6\u6271\u3044\u3092\u9664\u304d\u3001\u3059\u3079\u3066\u3092\u540c\u6642\u306b\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\uff65\uff65\uff65\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\uff09<br \/>\n\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\uff65\uff65\uff65\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\uff09<br \/>\n\u4e8b\u696d\u5206\u96e2\u4f1a\u8a08\u57fa\u6e96\uff65\uff65\uff65\u300c\u4e8b\u696d\u5206\u96e2\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff17\u53f7\uff09<br \/>\n\u682a\u4e3b\u8cc7\u672c\u4f1a\u8a08\u57fa\u6e96\uff65\uff65\uff65\u300c\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff16\u53f7\uff09<br \/>\nEPS\u4f1a\u8a08\u57fa\u6e96\uff65\uff65\uff65\u300c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff12\u53f7\uff09<br \/>\n\u7d50\u5408\u5206\u96e2\u9069\u7528\u6307\u91dd\uff65\uff65\uff65\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c10\u53f7\uff09<br \/>\n\u682a\u4e3b\u8cc7\u672c\u9069\u7528\u6307\u91dd\uff65\uff65\uff65\u300c\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff19\u53f7\uff09<br \/>\nEPS\u9069\u7528\u6307\u91dd\uff65\uff65\uff65\u300c\uff11\u682a\u5f53\u305f\u308a\u5f53\u671f\u7d14\u5229\u76ca\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff14\u53f7\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u7d50\u5408\u306b\u304a\u3051\u308b\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\u306e\u3046\u3061\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u306b\u542b\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u6b63\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u3001\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u307e\u305f\u3001\u4e3b\u8981\u306a\u53d6\u5f97\u95a2\u9023\u8cbb\u7528\u3092\u6ce8\u8a18\u306b\u3088\u308a\u958b\u793a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<br \/>\n\u306a\u304a\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u53d6\u5f97\u539f\u4fa1\u306f\u3001\u5f93\u6765\u3068\u540c\u69d8\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u53ca\u3073\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306b\u5f93\u3063\u3066\u7b97\u5b9a\u3055\u308c\u308b\u3002<br \/>\n\u3053\u308c\u3089\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u5171\u901a\u652f\u914d\u4e0b\u306e\u53d6\u5f15\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3082\u540c\u69d8\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,242,182,290,232],"tags":[401,723,402],"backnumber":[1718],"series":[1102],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 00:55:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/28073"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=28073"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/28073\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=28073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=28073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=28073"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=28073"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=28073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}