{"id":29673,"date":"2013-12-19T10:13:25","date_gmt":"2013-12-19T01:13:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=29673"},"modified":"2014-02-07T17:45:30","modified_gmt":"2014-02-07T08:45:30","slug":"financial-statements-article-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-18\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c12\u56de\u3011\u30a4\u30aa\u30f3\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u53f0\u6e7e\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u7965\u4e8b\u7b49\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\u66f8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u30a4\u30aa\u30f3\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\u30fb<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u53f0\u6e7e\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u4e0d\u7965\u4e8b\u7b49\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\u66f8\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09\u3000<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p><!--more--><\/p>\n<h4><strong>\u3010\u6982\u8981\u3011<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/fusei12-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-29689\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/fusei12-1.png\" alt=\"\" width=\"650\" height=\"848\" \/><\/a>\u00a0<\/strong><\/h4>\n<h4><\/h4>\n<h4><strong>\u3010\u30a4\u30aa\u30f3\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\u306e\u6982\u8981\u3011<\/strong><\/h4>\n<p>\u30a4\u30aa\u30f3\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300cAFS\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f1981\u5e74\u8a2d\u7acb\u3002\u65e7\u793e\u540d\u30a4\u30aa\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\u30022013\u5e74\uff14\u6708\u3001\u682a\u5f0f\u4f1a\u793e\u30a4\u30aa\u30f3\u9280\u884c\u3068\u7d4c\u55b6\u7d71\u5408\u306e\u3046\u3048\u3001\u9280\u884c\u6301\u682a\u4f1a\u793e\u3078\u79fb\u884c\u3057\u3001\u73fe\u5728\u306e\u793e\u540d\u3068\u306a\u308b\u3002\u55b6\u696d\u53ce\u76ca205,972\u767e\u4e07\u5186\u3001\u7d4c\u5e38\u5229\u76ca33,367\u767e\u4e07\u5186\u3002\u5f93\u696d\u54e1\u65709,230\u540d\uff08\u3044\u305a\u308c\u30822013\u5e74\uff13\u6708\u671f\uff09\u3002\u56fd\u5185\uff17\u793e\u3001\u6d77\u591623\u793e\u306e\u5b50\u4f1a\u793e\u3092\u6709\u3059\u308b\u3002\u6771\u8a3c\uff11\u90e8\u4e0a\u5834\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u8cc7\u672c\u95a2\u4fc2\u3011<\/strong><\/h4>\n<p>\u4eca\u822c\u3001\u4e0d\u6b63\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u30a4\u30aa\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u53f0\u6e7e\u53ca\u3073\u30a4\u30aa\u30f3\u30af\u30ec\u30b8\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\u53f0\u6e7e\uff08\u4e21\u793e\u3092\u5408\u308f\u305b\u3066\u300c\u53f0\u6e7e\u5b50\u4f1a\u793e\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u3001AFS\u306e100\uff05\u5b50\u4f1a\u793e\u3067\u3042\u308bAFS\u9999\u6e2f\u306e100\uff05\u5b50\u4f1a\u793e\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/fusei12-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-29691\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/fusei12-2.png\" alt=\"\" width=\"650\" height=\"104\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/fusei12-2.png 934w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/fusei12-2-300x47.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u5831\u544a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8\u3011<\/strong><\/h4>\n<h4><strong>\uff11\u3000 \u8abf\u67fb\u7d50\u679c\u306b\u3088\u308a\u5224\u660e\u3057\u305f\u4e8b\u5b9f<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09 \u3000\u4e0d\u9069\u6b63\u306a\u53d6\u5f15\u767a\u899a\u306e\u7d4c\u7def<\/strong><\/p>\n<p>\u5f53\u521d\u3001AFS\u306f\u3001\u300c\u793e\u5185\u8abf\u67fb\u306b\u3088\u308a\u300d\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u5224\u660e\u3057\u305f\u3068\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3044\u305f\u304c\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3088\u308c\u3070\u3001\u4e0d\u6b63\u4f1a\u8a08\u306b\u95a2\u4e0e\u3057\u3066\u304d\u305f\u53f0\u6e7e\u5b50\u4f1a\u793e\u306e\u7dcf\u7d4c\u7406\u304c\u3001\u300c\u81ea\u5206\u304c\u884c\u3063\u3066\u3044\u308b\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u30a4\u30aa\u30f3\uff24\uff2e\uff21\u5927\u5b66<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3067\u5b66\u3076\u3053\u3068\u306e\u30ae\u30e3\u30c3\u30d7\u306b\u82e6\u3057\u307f\u300d\u3001\u300c\u6d77\u5916\u8cac\u4efb\u8005\u4f1a\u8b70\u306e\u5f8c\u81ea\u3089\u306e\u4e0d\u6b63\u884c\u70ba\u3092\u5410\u9732\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u6642\u70b9\u3067\u3001\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u524d\u4efb\u306e\u7dcf\u7d4c\u7406\u6642\u4ee3\u304b\u3089\uff17\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u3063\u3066\u7d9a\u3051\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u30a4\u30aa\u30f3\uff24\uff2e\uff21\u4f1d\u627f\u5927\u5b66\u300d\u3002\u958b\u6821\u306e\u969b\u306e\u30ea\u30ea\u30fc\u30b9\u306b\u3088\u308c\u3070\u3001\u300c\u5275\u696d\u3088\u308a\u57f9\u308f\u308c\u73fe\u5728\u307e\u3067\u53d7\u3051\u7d99\u304c\u308c\u3066\u304d\u305f\u4e0d\u5909\u306e\u7406\u5ff5\u3084\u4fa1\u5024\u89b3\u3092\u6b21\u4e16\u4ee3\u306b\u4f1d\u627f\u3057\u3066\u3044\u304f\u3053\u3068\u300d\u3092\u76ee\u7684\u306b\u3001\u7d0440\u540d\u3092\u56fd\u5185\u5916\u306e\u30a4\u30aa\u30f3\u30b0\u30eb\u30fc\u30d7\u304b\u3089\u516c\u52df\u3057\u3066\u53d7\u8b1b\u3055\u305b\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u300c<a title=\"\u30a4\u30aa\u30f3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.aeon.info\/news\/2012_1\/pdf\/120831R_2_1.pdf\" target=\"_blank\">\u6b21\u4e16\u4ee3\u7d4c\u55b6\u4eba\u6750\u80b2\u6210\u6a5f\u95a2\u300c\u30a4\u30aa\u30f3\uff24\uff2e\uff21\u4f1d\u627f\u5927\u5b66\u300d\u304c\uff19\u6708\uff11\u65e5\uff08\u571f\uff09\u958b\u6821<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff08\uff12\uff09 \u3000\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u6982\u8981<\/strong><\/p>\n<p><strong>\u2460\u3000\u5272\u8ce6\u58f2\u639b\u91d1\u306e\u904e\u5927\u8a08\u4e0a<\/strong><br \/>\n\u53f0\u6e7e\u5b50\u4f1a\u793e\u3067\u306f\u3001\u5229\u606f\u53ce\u5165\u7b49\u306e\u67b6\u7a7a\u8a08\u4e0a\u53ca\u3073\u55b6\u696d\u8cbb\u7528\u306e\u904e\u5c11\u8a08\u4e0a\u306b\u4f34\u3044\u3001\u5272\u8ce6\u58f2\u639b\u91d1\u3092\u904e\u5927\u306b\u8a08\u4e0a\u3057\u3066\u304a\u308a\u3001\u5224\u660e\u5206\u3060\u3051\u3067594,649\u5343\u53f0\u6e7e\u30c9\u30eb<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3068\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u91d1\u984d\u5168\u4f53\u306e\u7d0470\uff05\u304c\u3053\u306e\u624b\u53e3\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002<br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\uff11\u53f0\u6e7e\u30c9\u30eb\u306f\u7d043.35\u5186\u3002<\/span><\/p>\n<p><strong>\u2461\u3000\u672a\u53ce\u5165\u91d1\u7b49\u306e\u904e\u5927\u8a08\u4e0a<\/strong><br \/>\n\u53f0\u6e7e\u5b50\u4f1a\u793e\u3067\u306f\u3001\u511f\u5374\u6e08\u50b5\u6a29\u306e\u3046\u3061\u3001\u88c1\u5224\u6240\u306e\u5dee\u62bc\u5224\u6c7a\u3092\u5f97\u305f\u50b5\u6a29\u306e\u5168\u984d\u3092\u672a\u53ce\u5165\u91d1\u306b\u8a08\u4e0a\u3057\u3066\u3044\u308b\u304c\u3001\u5b9f\u969b\u306e\u56de\u53ce\u7387\u306f0.8\uff05\u7a0b\u5ea6\u306b\u3068\u3069\u307e\u3063\u3066\u304a\u308a\u3001\u672c\u6765\u306a\u3089\u3070\u3001\u56de\u53ce\u6642\u306b\u511f\u5374\u50b5\u6a29\u53d6\u7acb\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p><strong>\u2462\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u904e\u5c11\u8a08\u4e0a<\/strong><br \/>\n\u53f0\u6e7e\u5b50\u4f1a\u793e\u3067\u306f\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3059\u3079\u304d\u5ef6\u6ede\u50b5\u6a29\u3092\u6b63\u5e38\u50b5\u6a29\u3068\u3057\u3066\u865a\u507d\u8868\u793a\u3057\u305f\u50b5\u6a29\u6b8b\u9ad8\u7ba1\u7406\u8868\u3092\u4f5c\u6210\u3057\u3066\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u904e\u5c11\u8a08\u4e0a\u3092\u884c\u3063\u3066\u3044\u305f\u3002<\/p>\n<p><strong>\u2463\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u904e\u5927\u8a08\u4e0a<\/strong><br \/>\n\u5404\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u4e0a\u8a18\u306e\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3063\u3066\u904e\u5927\u306b\u8a08\u4e0a\u3055\u308c\u305f\u5229\u76ca\u30fb\u7d14\u8cc7\u7523\u3092\u3082\u3068\u306b\u305d\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u5224\u65ad\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4e0d\u9069\u6b63\u306b\u904e\u5927\u8a08\u4e0a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\uff13\uff09 \u3000\u5143\u8463\u4e8b\u306b\u3088\u308b\u4e0d\u6cd5\u9818\u5f97\u884c\u70ba<\/strong><\/p>\n<p>\u53f0\u6e7e\u5b50\u4f1a\u793e\u306e\u8ca1\u52d9\u30fb\u7d4c\u7406\u90e8\u9580\u306e\u30c8\u30c3\u30d7\u306e\u5730\u4f4d\u306b\u3042\u3063\u305f\u5143\u8463\u4e8b\u306f\u3001\u4f1a\u793e\u306e\u5c0f\u53e3\u73fe\u91d1\u304b\u3089\u81ea\u5df1\u306e\u9810\u91d1\u53e3\u5ea7\u3078\u9810\u3051\u5165\u308c\u3001\u53c8\u306f\u4f1a\u793e\u306e\u53e3\u5ea7\u304b\u3089\u9001\u91d1\u3059\u308b\u5f62\u3067\u3001\u5c11\u306a\u304f\u3068\u3082\uff12\u5104\u53f0\u6e7e\u30c9\u30eb\uff08\u7d04\uff16\u51047,000\u4e07\u5186\uff09\u4ee5\u4e0a\u306e\u91d1\u92ad\u3092\u9818\u5f97\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u8fd4\u6e08\u306e\u5b9f\u614b\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u81ea\u5df1\u540d\u7fa9\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6b8b\u9ad8\u306b\u3064\u3044\u3066\u8fd4\u6e08\u304c\u3042\u3063\u305f\u304b\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u308b\u5f62\u3067\u3001\u7d041,000\u4e07\u53f0\u6e7e\u30c9\u30eb\u306e\u50b5\u52d9\u3092\u514d\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u5143\u8463\u4e8b\u306f\u7d04\uff11\u51044,763\u4e07\u53f0\u6e7e\u30c9\u30eb\u3092\u4f1a\u793e\u9810\u91d1\u53e3\u5ea7\u3078\u8fd4\u6e08\u3057\u3066\u304a\u308a\u3001\u640d\u5bb3\u984d\u306f\u7d047,425\u4e07\u53f0\u6e7e\u30c9\u30eb\uff08\u7d04\uff12\u51045,000\u4e07\u5186\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u696d\u7e3e\u306b\u4e0e\u3048\u305f\u5f71\u97ff<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/fusei12-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-29698\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/fusei12-3.png\" alt=\"\" width=\"500\" height=\"203\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000 \u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u30fb\u4e0d\u6b63\u304c\u9577\u671f\u9593\u767a\u899a\u3057\u306a\u304b\u3063\u305f\u7406\u7531<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09 \u3000\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406<\/strong><\/p>\n<p>\u4ed6\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u540c\u69d8\u3001\u53f0\u6e7e\u5b50\u4f1a\u793e\uff12\u793e\u308230\u4ee3\u534a\u3070\u306e\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u304c\u82e5\u304f\u3057\u3066\u7d4c\u55b6\u8005\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5148\u884c\u6210\u529f\u4e8b\u4f8b\u306b\u5023\u3044\u3001\u65e9\u671f\u306e\u9ed2\u5b57\u5316\u3001\u682a\u5f0f\u4e0a\u5834\u3092\u76ee\u6a19\u306b\u3057\u3066\u3044\u305f\u304c\u3001\u640d\u5931\u8a08\u4e0a\u304c\u7d9a\u304d\u3001\u53f0\u6e7e\u9280\u884c\u7ba1\u7406\u5c40\u306e\u898f\u5b9a\u306b\u62b5\u89e6\u3059\u308b\u306e\u307f\u306a\u3089\u305a\u3001\u89aa\u4f1a\u793eAFS\u306e\u6240\u6709\u682a\u5f0f\u306b\u3064\u3044\u3066\u6e1b\u640d\u304c\u691c\u8a0e\u3055\u308c\u308b\u4e8b\u614b\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4e2d\u3067\u59cb\u3081\u3089\u308c\u305f\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u30c8\u30c3\u30d7\u81ea\u3089\u306e\u4e0d\u6b63\u3067\u3042\u308b\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u8463\u4e8b\u4f1a\u306e\u5f62\u9ab8\u5316\u3001\u76e3\u5bdf\u4eba\u30fb\u5185\u90e8\u76e3\u5bdf\u90e8\u9580\u306e\u6a5f\u80fd\u4e0d\u5168\u3001\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u6a5f\u80fd\u4e0d\u5168\u3082\u3042\u3044\u307e\u3063\u3066\u3001\u9577\u671f\u9593\u3001\u767a\u899a\u3059\u308b\u3053\u3068\u306a\u304f\u7d99\u7d9a\u3055\u308c\u308b\u306b\u81f3\u3063\u305f\u3002<\/p>\n<p><strong>\uff08\uff12\uff09 \u3000\u5b58\u5728\u3057\u305f\u4e0d\u6b63\u306e\u7aef\u7dd2<\/strong><\/p>\n<p><strong><\/strong>2008\u5e74\uff12\u6708\u3001\u5f53\u6642\u306e\u7dcf\u7d4c\u7406\u304c\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u8a34\u8a1f\u3067\u52dd\u8a34\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u3001\u305d\u306e\u5168\u984d\u3092\u672a\u53ce\u53ce\u76ca\u306b\u8a08\u4e0a\u3057\u3088\u3046\u3068\u3057\u3066\u3001\u73fe\u5730\u306e\u4f1a\u8a08\u76e3\u67fb\u4eba\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3066\u3001\u4fee\u6b63\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3066\u3001AFS\u61f2\u6212\u59d4\u54e1\u4f1a\u306f\u3001\u5f53\u6642\u306e\u7dcf\u7d4c\u7406\u3092\u6e1b\u4ff810\uff05\u3001\u914d\u7f6e\u8ee2\u63db\u3057\u3066\u793e\u9577\u4ed8\u7279\u547d\u90e8\u9577\u3068\u3057\u305f\u304c\u3001\u53f0\u6e7e\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u4ed6\u306b\u4e0d\u6b63\u4f1a\u8a08\u304c\u306a\u3044\u304b\u3068\u3044\u3063\u305f\u8abf\u67fb\u306f\u884c\u308f\u308c\u3066\u304a\u3089\u305a\u3001\u672c\u4ef6\u306e\u767a\u899a\u3092\u9045\u3089\u305b\u308b\u7d50\u679c\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u52a0\u76df\u5e97\u3067\u3042\u308b\u30d4\u30a2\u30ce\u8ca9\u58f2\u4f1a\u793e\u304c\u3001\u30d4\u30a2\u30ce\u4ee3\u91d1\u306b\u52a0\u3048\u3066\u30ec\u30c3\u30b9\u30f3\u4ee3\u91d1\u3092\u5206\u5272\u6255\u3044\u50b5\u6a29\u3068\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u540c\u52a0\u76df\u5e97\u304c2009\u5e74\u306b\u5012\u7523\u5f8c\u3001\u30ec\u30c3\u30b9\u30f3\u4ee3\u91d1\u306f\u6255\u3048\u306a\u3044\u3068\u3044\u3046\u30af\u30ec\u30fc\u30e0\u304c\u3042\u308a\u3001\u5ef6\u6ede\u50b5\u6a29\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u3001\u53f0\u6e7e\u5b50\u4f1a\u793e\u3067\u306f\u3001\u672a\u56de\u53ce\u306e\u50b5\u6a29\u306b\u3064\u3044\u3066\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3057\u3066\u304a\u3089\u305a\u3001\u3053\u3046\u3057\u305f\u4e8b\u5b9f\u304c\u8868\u9762\u5316\u3057\u305f\u306e\u306f2012\u5e74\uff15\u6708\u9803\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\uff18\u6708\u306b\u306f\u3001\u76e3\u67fb\u90e8\u3068\u9999\u6e2f\u7d71\u62ec\u4f1a\u793e\u306b\u3088\u308a\u53f0\u6e7e\u5b50\u4f1a\u793e\u306e\u76e3\u67fb\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u901a\u5e38\u306e\u76e3\u67fb\u3068\u3057\u3066\u884c\u308f\u308c\u305f\u305f\u3081\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u8a08\u4e0a\u304c\u9069\u5207\u3060\u3063\u305f\u306e\u304b\u3069\u3046\u304b\u306a\u3069\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u8abf\u67fb\u3055\u308c\u305f\u5f62\u8de1\u304c\u306a\u3044\u30022008\u5e74\u306b\u7d9a\u304d\u3001\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u518d\u5ea6\u767a\u899a\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u9069\u6b63\u6027\u306f\u5341\u5206\u306b\u8abf\u67fb\u3055\u308c\u305a\u3001\u4e0d\u6b63\u4f1a\u8a08\u3092\u898b\u3064\u3051\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/p>\n<p><strong>\uff08\uff13\uff09 \u3000\u5143\u8463\u4e8b\u306b\u3088\u308b\u4e0d\u6cd5\u9818\u5f97\u884c\u70ba<\/strong><\/p>\n<p>\u53f0\u6e7e\u5b50\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u793e\u8ca1\u7523\u306e\u4e0d\u6cd5\u9818\u5f97\u3092\u4e88\u9632\u3057\u3001\u767a\u898b\u3059\u308b\u5185\u90e8\u7d71\u5236\u304c\u6574\u5099\u30fb\u904b\u7528\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2460<\/span>\u3000\u4e0d\u6b63\u4f1a\u8a08\u306e\u5f71\u97ff\u306b\u3088\u3063\u3066\u3001\u5c0f\u53e3\u73fe\u91d1\u3001\u58f2\u639b\u91d1\u306e\u5e33\u7c3f\u6b8b\u9ad8\u306f\u5b9f\u969b\u306e\u6b8b\u9ad8\u3068\u4e0d\u4e00\u81f4\u3068\u306a\u3063\u3066\u3044\u305f\u305f\u3081\u3001\u4e0d\u6b63\u884c\u70ba\u304c\u5bb9\u6613\u306b\u767a\u898b\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2461<\/span>\u3000\u8ca1\u52d9\u6a5f\u80fd\u3068\u7d4c\u7406\u6a5f\u80fd\u304c\u5206\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2462<\/span>\u3000\u8ca1\u52d9\u7d4c\u7406\u90e8\u9580\u3068\u50b5\u6a29\u7ba1\u7406\u90e8\u9580\u306e\u76f8\u4e92\u727d\u5236\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2463<\/span>\u3000\u30b8\u30e7\u30d6\u30fb\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u304c\u5b58\u5728\u305b\u305a\u3001\u5143\u8463\u4e8b\u304c10\u5e74\u4ee5\u4e0a\u8ca1\u52d9\u7d4c\u7406\u3092\u62c5\u5f53\u3057\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2464<\/span>\u3000\u9001\u91d1\u5148\u30fb\u9001\u91d1\u5143\u3092\u7279\u5b9a\u3059\u308b\u60c5\u5831\u304c\u4f1a\u8a08\u5e33\u7968\u4e0a\u8a18\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #000080;\">\u2465<\/span>\u3000\u73fe\u91d1\u5b9f\u67fb\u3001\u5e33\u7c3f\u9593\u306e\u7a81\u5408\u3068\u3044\u3063\u305f\u57fa\u790e\u7684\u306a\u7d71\u5236\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u5143\u8463\u4e8b\u306b\u3088\u308b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6b8b\u9ad8\u306e\u4e0d\u6b63\u5165\u91d1\u51e6\u7406\u306b\u95a2\u3057\u3066\u306f\u3001\u73fe\u5730\u793e\u54e1\u304b\u3089\u7dcf\u7d4c\u7406\u306e\u3082\u3068\u306b\u4e0d\u6b63\u306b\u95a2\u3059\u308b\u901a\u5831\u304c\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u901a\u5831\u3092\u53d7\u3051\u305f\u7dcf\u7d4c\u7406\u306f\u3001\u81ea\u5df1\u306e\u4e0d\u6b63\u4f1a\u8a08\u306e\u767a\u899a\u3092\u6050\u308c\u3001\u4f55\u3089\u306e\u8e0f\u307f\u8fbc\u3093\u3060\u8abf\u67fb\u3082\u884c\u308f\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u767a\u899a\u304c\u3055\u3089\u306b\u9045\u308c\u308b\u7d50\u679c\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000 \u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000 \u6d77\u5916\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u5185\u90e8\u7d71\u5236\u306e\u96e3\u3057\u3055<\/strong><\/p>\n<p>\u672c\u9023\u8f09\u3067\u3082\u3001\u3010<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff11\u56de\u3011\u6c96\u96fb\u6c17\u5de5\u696d\u30b9\u30da\u30a4\u30f3\u8ca9\u793e\u30fb\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u4ef6\u300c\u5916\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\u3011\u304b\u3089\u3010<a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c\uff13\u56de\u3011\u30cb\u30c1\u30ea\u30f3\u7c73\u56fd\u5b50\u4f1a\u793e\u30fb\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u300c\u8abf\u67fb\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-4\/\" target=\"_blank\">\u7b2c\uff13\u56de<\/a>\u3011\u307e\u3067\u7d9a\u3051\u3066\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u53d6\u308a\u4e0a\u3052\u305f\u304c\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u4e0d\u6b63\u3092\u3069\u3046\u9632\u6b62\u3057\u3001\u65e9\u671f\u306b\u767a\u898b\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u95a2\u5fc3\u306f\u3001\u65b0\u305f\u306a\u4e0d\u6b63\u306e\u767a\u899a\u304c\u5831\u3058\u3089\u308c\u308b\u305f\u3073\u306b\u3001\u9ad8\u307e\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u5831\u544a\u66f8\u306f\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u7d4c\u55b6\u3092\u4efb\u3055\u308c\u305f\u82e5\u3044\u65e5\u672c\u4eba\u99d0\u5728\u54e1\u304c\u3001\u8d64\u5b57\u4f53\u8cea\u3092\u96a0\u853d\u3059\u308b\u305f\u3081\u7c89\u98fe\u6c7a\u7b97\u3092\u7e70\u308a\u8fd4\u3059\u4e2d\u3001\u73fe\u5730\u96c7\u7528\u306e\u8463\u4e8b\u304c\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u4fbf\u4e57\u3059\u308b\u5f62\u3067\u4f1a\u793e\u306e\u91d1\u92ad\u3092\u4e0d\u6cd5\u306b\u9818\u5f97\u3057\u305f\u4e8b\u6848\u304c\u3001\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u767a\u751f\u3057\u3001\u304b\u3064\u3001\u9577\u671f\u9593\u767a\u899a\u3057\u306a\u304b\u3063\u305f\u306e\u304b\u306b\u3064\u3044\u3066\u3001\u7dbf\u5bc6\u306b\u8abf\u67fb\u3057\u305f\u5831\u544a\u66f8\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u53f0\u6e7e\u3067\u82e6\u6226\u3057\u3066\u3044\u305f\u30a4\u30aa\u30f3\u30b0\u30eb\u30fc\u30d7<\/strong><\/p>\n<p>\u672c\u4ef6\u3067\u554f\u984c\u3068\u306a\u3063\u305f\u53f0\u6e7e\u5b50\u4f1a\u793e\u306f1999\u5e74\u306b\u8a2d\u7acb\u3055\u308c\u3001\u305d\u306e\u5f8c\u30012003\u5e74\u306b\u3001\u30a4\u30aa\u30f3\u30b0\u30eb\u30fc\u30d7\u306e\u7dcf\u5408\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\u3067\u3042\u308b\u300c\u30b8\u30e3\u30b9\u30b3\u300d\u304c\u53f0\u6e7e\u306b\u9032\u51fa\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u3001\u305d\u306e\u9867\u5ba2\u306b\u5bfe\u3059\u308b\u5206\u5272\u6255\u3044\u30b5\u30fc\u30d3\u30b9\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u767a\u884c\u3092\u884c\u3063\u3066\u304d\u305f\u3002\u3057\u304b\u3057\u3001\u809d\u5fc3\u306e\u5e97\u8217\u3068\u5e97\u8217\u904b\u55b6\u4f1a\u793e\u306f\u30012007\u5e7412\u6708\u306b\u64a4\u9000\u3059\u308b\u3053\u3068\u304c\u6c7a\u307e\u308b\u3002<\/p>\n<p>\u305d\u3046\u3057\u305f\u72b6\u6cc1\u3067\u8fce\u3048\u305f2007\u5e7412\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u53f0\u6e7e\u5b50\u4f1a\u793e\u306e\u3046\u3061\u30af\u30ec\u30b8\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9\uff08\u53f0\u6e7e\uff09\u306f\u3001\u6c7a\u7b97\u671f\u5909\u66f4\u306e\u5f71\u97ff\u306710\u30f6\u6708\u6c7a\u7b97\u306b\u306a\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u524d\u5e74\u6bd4122\uff05\u306e\u55b6\u696d\u53ce\u76ca\u3092\u9054\u6210\u3057\u3066\u3001\u521d\u306e\u9ed2\u5b57\u6c7a\u7b97\u3092\u5831\u544a\u3057\u305f\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u306f\u3001\u3053\u306e\u671f\u306b\u6700\u521d\u306e\u7c89\u98fe\u6c7a\u7b97\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u308f\u3051\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e97\u8217\u306e\u64a4\u9000\u304c\u53f0\u6e7e\u5b50\u4f1a\u793e\u306e\u696d\u7e3e\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u3063\u305f\u306e\u304b\u306f\u4e0d\u660e\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u5831\u544a\u3092\u53d7\u3051\u305fAFS\u7d4c\u55b6\u9663\u306f\u3001\u4f55\u3082\u7591\u3046\u3053\u3068\u306a\u304f\u9ed2\u5b57\u6c7a\u7b97\u3092\u559c\u3093\u3060\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u9280\u884c\u6301\u682a\u4f1a\u793e\u3068\u3057\u3066\u306eAFS\u306e\u7ba1\u7406\u4f53\u5236<\/strong><\/p>\n<p>\u672c\u5831\u544a\u66f8\u3067\u306f\u3001\u9280\u884c\u6301\u682a\u4f1a\u793e\u3068\u3057\u3066\u30b9\u30bf\u30fc\u30c8\u3057\u305f\u3070\u304b\u308a\u306eAFS\u306b\u3064\u3044\u3066\u3001\u6cd5\u4ee4\u7b49\u9075\u5b88\u30fb\u5b50\u4f1a\u793e\u7ba1\u7406\u4f53\u5236\u306b\u95a2\u3059\u308b\u63d0\u8a00\u306b\u7d19\u5e45\u304c\u5272\u304b\u308c\u3066\u3044\u308b\u306e\u3082\u7279\u5fb4\u7684\u3067\u3042\u308b\u3002\u518d\u767a\u9632\u6b62\u7b56\u3068\u3057\u3066\u63b2\u3052\u3089\u308c\u305f\u4e0b\u8a18\u9805\u76ee\u306b\u3064\u3044\u3066\u3082\u3001<span style=\"color: #800000;\"><strong>\uff08\u30a2\uff09<\/strong><\/span>\u304b\u3089<span style=\"color: #800000;\"><strong>\uff08\u30aa\uff09<\/strong><\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u3082\u3063\u3071\u3089\u3001\u9280\u884c\u6301\u682a\u4f1a\u793e\u3068\u3057\u3066\u7d44\u7e54\u3092\u518d\u7de8\u3057\u305fAFS\u306b\u3064\u3044\u3066\u3001\u3042\u308b\u3079\u304d\u59ff\u3092\u63d0\u8a00\u3057\u305f\u3082\u306e\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008\u518d\u767a\u9632\u6b62\u7b56\u306e\u3046\u3061\u3001\u300c\u6cd5\u4ee4\u7b49\u9075\u5b88\u30fb\u5b50\u4f1a\u793e\u7ba1\u7406\u4f53\u5236\u300d\u3068\u3057\u3066\u63b2\u3052\u3089\u308c\u305f\u9805\u76ee\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\uff08\u30a2\uff09<\/strong><\/span>\u3000AFS\u306b\u304a\u3051\u308b\u4eba\u54e1\u306e\u62e1\u5145<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\uff08\u30a4\uff09<\/strong> <\/span>\u3000\u5b50\u4f1a\u793e\u306b\u3088\u308bAFS\u3078\u306e\u5831\u544a\u30fb\u627f\u8a8d\u7cfb\u7d71\u306e\u660e\u78ba\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\uff08\u30a6\uff09<\/strong><\/span> \u3000\u5b50\u4f1a\u793e\u7d44\u7e54\u4f53\u5236\u6574\u5099\u3078\u306e\u30b5\u30dd\u30fc\u30c8\u5f37\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\uff08\u30a8\uff09<\/strong><\/span> \u3000\u5b50\u4f1a\u793e\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u30fb\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u4f53\u5236\u69cb\u7bc9\u3078\u306e\u30b5\u30dd\u30fc\u30c8\u5f37\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\uff08\u30aa\uff09<\/strong><\/span> \u3000AFS\u8ca1\u52d9\u7d4c\u7406\u53ca\u3073\u6d77\u5916\u5b50\u4f1a\u793e\u9593\u306e\u8ca1\u52d9\u30fb\u7d4c\u7406\u306b\u95a2\u3059\u308b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\uff08\u30ab\uff09<\/strong> <\/span>\u3000\u6d77\u5916\u5b50\u4f1a\u793e\u8cac\u4efb\u8005\u306e\u5728\u4efb\u671f\u9593\u5236\u9650<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\uff08\u30ad\uff09<\/strong><\/span> \u3000\u76e3\u67fb\u4f53\u5236\u306e\u5145\u5b9f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\"><strong>\uff08\u30af\uff09<\/strong> <\/span>\u3000\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u62e1\u5145<\/p>\n<\/div>\n<p><strong>\uff08\uff14\uff09\u3000\u95a2\u4fc2\u8005\u306e\u51e6\u5206<\/strong><\/p>\n<p>\uff19\u670825\u65e5\u4ed8\u306e\u30ea\u30ea\u30fc\u30b9\u3067\u306f\u3001\u53f0\u6e7e\u5b50\u4f1a\u793e\u306f\u3001\u53f0\u6e7e\u5b50\u4f1a\u793e\u306e\uff12\u4eba\u306e\u5143\u7dcf\u7d4c\u7406\u53ca\u3073\u5143\u8463\u4e8b\u306b\u3064\u3044\u3066\u306f\u3001\u53f0\u6e7e\u5546\u696d\u4f1a\u8a08\u6cd5\u9055\u53cd\u306e\u7591\u3044\u306b\u3088\u308a\u3001\u5143\u8463\u4e8b\u306b\u3064\u3044\u3066\u306f\u3053\u308c\u306b\u52a0\u3048\u3066\u53f0\u6e7e\u5211\u6cd5\u306b\u304a\u3051\u308b\u696d\u52d9\u4e0a\u6a2a\u9818\u7f6a\u7b49\u306e\u7591\u3044\u306b\u3088\u308a\u3001\u53f0\u6e7e\u306e\u6cd5\u52d9\u90e8\u8abf\u67fb\u5c40\u306b\u5211\u4e8b\u544a\u8a34\u3057\u305f\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u3053\u306e\uff13\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5211\u4e8b\u544a\u8a34\u306e\u524d\u65e5\u306b\u304a\u3044\u3066\u3001\u3059\u3067\u306b\u61f2\u6212\u89e3\u96c7\u51e6\u5206\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ed6\u793e\u306e\u4e0d\u6b63\u4e8b\u4f8b\u3067\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u305f\u969b\u306b\u300c\u5211\u4e8b\u544a\u8a34\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u304c\u3001\u672c\u4ef6\u306f\u3001\u65e5\u672c\u3068\u53f0\u6e7e\u306e\u5211\u4e8b\u544a\u8a34\u624b\u7d9a\u306e\u76f8\u9055\u3082\u3042\u308b\u3060\u308d\u3046\u304c\u3001\u975e\u5e38\u306b\u65e9\u3044\u6642\u70b9\u3067\u306e\u5211\u4e8b\u544a\u8a34\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u5f53\u521d\u3001AFS\u306f\u3001\u300c\u793e\u5185\u8abf\u67fb\u306b\u3088\u308a\u300d\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u304c\u5224\u660e\u3057\u305f\u3068\u30ea\u30ea\u30fc\u30b9\u3057\u3066\u3044\u305f\u304c\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3088\u308c\u3070\u3001\u4e0d\u6b63\u4f1a\u8a08\u306b\u95a2\u4e0e\u3057\u3066\u304d\u305f\u53f0\u6e7e\u5b50\u4f1a\u793e\u306e\u7dcf\u7d4c\u7406\u304c\u3001\u300c\u81ea\u5206\u304c\u884c\u3063\u3066\u3044\u308b\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u30a4\u30aa\u30f3\uff24\uff2e\uff21\u5927\u5b66\uff08\u6ce8\uff11\uff09\u306e\u5b66\u3076\u3053\u3068\u306e\u30ae\u30e3\u30c3\u30d7\u306b\u82e6\u3057\u307f\u300d\u3001\u300c\u6d77\u5916\u8cac\u4efb\u8005\u4f1a\u8b70\u306e\u5f8c\u81ea\u3089\u306e\u4e0d\u6b63\u884c\u70ba\u3092\u5410\u9732\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n\u3053\u306e\u6642\u70b9\u3067\u3001\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u524d\u4efb\u306e\u7dcf\u7d4c\u7406\u6642\u4ee3\u304b\u3089\uff17\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u3063\u3066\u7d9a\u3051\u3089\u308c\u3066\u3044\u305f\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":[178,236,167,182,290,277],"tags":[114,316,347,128],"backnumber":[1725],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 17:06:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/29673"}],"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=29673"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/29673\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=29673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=29673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=29673"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=29673"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=29673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}