{"id":34993,"date":"2014-01-09T10:12:13","date_gmt":"2014-01-09T01:12:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=34993"},"modified":"2014-02-06T19:40:10","modified_gmt":"2014-02-06T10:40:10","slug":"permanent-assets-article-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-9\/","title":{"rendered":"\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u6e1b\u640d\u306e\u5146\u5019\u306e\u4f8b\u793a\u2460\u300d\uff5e\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u7b49\u304c\u7d99\u7d9a\u7684\u306a\u30de\u30a4\u30ca\u30b9\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6e1b\u640d\u306e\u5146\u5019\u306e\u4f8b\u793a\u2460\u300d<\/h4>\n<h5 style=\"text-align: center;\">\uff5e\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u7b49\u304c\u7d99\u7d9a\u7684\u306a\u30de\u30a4\u30ca\u30b9\uff5e<\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u300c\u6e1b\u640d\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u300c\u6e1b\u640d\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3092\u4f8b\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\u6e1b\u640d\u306e\u5146\u5019\u306e\u3046\u3061\u3001\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u7b49\u304c\u7d99\u7d9a\u7684\u306a\u30de\u30a4\u30ca\u30b9\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u6e1b\u640d\u306e\u5146\u5019\u306e\u4f8b\u793a<\/strong><\/h4>\n<p>\u6e1b\u640d\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u6e1b\u640d\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u3057\u3066\u3001\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u7b49\u304c\u7d99\u7d9a\u7684\u306a\u30de\u30a4\u30ca\u30b9\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u793a\u3057\u3066\u3044\u308b\u3002<!--more--><\/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:#696969;\">\n\t\t<p>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u3001\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u53c8\u306f\u3001\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\uff08\u6e1b\u640d\u4f1a\u8a08\u57fa\u6e96\u4e8c\uff11\u2460\uff09\u3002<\/p>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4e0a\u8a18\u306e\u6e1b\u640d\u306e\u5146\u5019\u3092\u8b58\u5225\u3059\u308b\u969b\u306e\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4><strong>\uff11\u3000\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca<\/strong><\/h4>\n<p>\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u300d\u3068\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u3067\u3042\u308b\u306e\u3067\u3001\u304a\u304a\u3080\u306d\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u640d\u76ca\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd12\u9805\uff081\uff09\uff09\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3001\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u300d\u306e\u628a\u63e1\u306f\u3001\u57fa\u672c\u7684\u306b\u4f01\u696d\u304c\u884c\u3046\u7ba1\u7406\u4f1a\u8a08\u4e0a\u306e\u640d\u76ca\u533a\u5206\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd12\u9805\u300178\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u7ba1\u7406\u4f1a\u8a08\u304c\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u3082\u3001\u6e1b\u640d\u4f1a\u8a08\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u30dd\u30a4\u30f3\u30c8<\/span>\u306b\u306a\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<br \/>\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:#556B2F;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #556b2f;\"><strong>\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u300d\u306b\u542b\u307e\u308c\u308b\u9805\u76ee<\/strong><\/span><\/p>\n<ul>\n<li><span>\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u672c\u793e\u8cbb\u7b49\u306e\u9593\u63a5\u7684\u306b\u751f\u305a\u308b\u8cbb\u7528<\/span><\/li>\n<li><span>\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306f\u539f\u4fa1\u6027\u3092\u6709\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u55b6\u696d\u640d\u76ca\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u9805\u76ee\u3067\u3082\u55b6\u696d\u4e0a\u306e\u53d6\u5f15\u306b\u95a2\u9023\u3057\u3066\u751f\u3058\u305f\u640d\u76ca<\/span><\/li>\n<\/ul>\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:#A0522D;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #a0522d;\"><strong>\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u300d\u306b\u542b\u307e\u308c\u306a\u3044\u9805\u76ee<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"line-height: 19px;\">\u652f\u6255\u5229\u606f\u306a\u3069\u8ca1\u52d9\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca<\/span><\/li>\n<li><span style=\"line-height: 19px;\">\u5229\u76ca\u306b\u95a2\u9023\u3059\u308b\u91d1\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u3068\u3059\u308b\u7a0e\u91d1<\/span><\/li>\n<li><span style=\"line-height: 19px;\">\u5927\u898f\u6a21\u306a\u7d4c\u55b6\u6539\u5584\u8a08\u753b\u7b49\u306b\u3088\u308a\u751f\u3058\u305f\u4e00\u6642\u7684\u306a\u640d\u76ca<\/span><\/li>\n<\/ul>\n<\/div>\n<h4><strong>\uff12\u3000\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9<\/strong><\/h4>\n<p>\u300c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u300d\u3068\u306f\u3001\u304a\u304a\u3080\u306d\u904e\u53bb\uff12\u671f\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u3063\u305f\u3053\u3068\u3092\u6307\u3059\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd12\u9805\uff082\uff09\uff09\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u3000\u5f53\u671f\u306e\u898b\u8fbc\u307f\u304c\u660e\u3089\u304b\u306b\u30d7\u30e9\u30b9\u3068\u306a\u308b\u5834\u5408\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u3000\u300c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u898b\u8fbc\u307f\u300d\u3068\u306f\u3001\u524d\u671f\u3068\u5f53\u671f\u4ee5\u964d\u306e\u898b\u8fbc\u307f\u304c\u660e\u3089\u304b\u306b\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u5834\u5408\u3092\u6307\u3059\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u6e1b\u640d\u9069\u7528\u6307\u91dd\u306f\u3001\u5f53\u671f\u4ee5\u964d\u306b\u3064\u3044\u3066\u306e\u5177\u4f53\u7684\u306a\u5e74\u6570\u3092\u793a\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u4f8b\u3048\u3070\u3001\u7fcc\u671f\u306f\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u898b\u8fbc\u307f\u3060\u304c\u3001\u7fcc\u3005\u671f\u306f\u30d7\u30e9\u30b9\u306b\u306a\u308b\u306a\u3069\u3001\u3044\u304f\u3064\u304b\u306e\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u6e1b\u640d\u306e\u5146\u5019\u306b\u3064\u3044\u3066\u3001\u7d4c\u7406\u898f\u7a0b\u306b\u5b9a\u3081\u308b\u5834\u5408\u3067\u3082\u3001\u524d\u3005\u671f\u3001\u524d\u671f\u3001\u5f53\u671f\u3001\u7fcc\u671f\u3001\u7fcc\u3005\u671f\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u306e\u7d44\u307f\u5408\u308f\u305b\u3092\u8003\u616e\u3057\u3001\u8907\u96d1\u306a\u7d44\u307f\u5408\u308f\u305b\u3068\u3057\u3066\u898f\u5b9a\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u672c\u9023\u8f09<a title=\"\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u6e1b\u640d\u306e\u5146\u5019\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-8\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011<\/a>\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u6e1b\u640d\u306e\u5146\u5019\u306e\u8b58\u5225\u306f\u3001\u5b9f\u52d9\u4e0a\u3001\u5e45\u5e83\u304f\u884c\u3046\u3088\u3046\u306b\u3057\u3001\u6e1b\u640d\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u6e1b\u640d\u9069\u7528\u6307\u91dd\u306e\u4f8b\u793a\u306b\u9650\u3089\u305a\u3001\u305d\u306e\u8da3\u65e8\u3092\u8e0f\u307e\u3048\u3066\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u3001\u6e1b\u640d\u4f1a\u8a08\u57fa\u6e96\u53ca\u3073\u6e1b\u640d\u9069\u7528\u6307\u91dd\u306e\u8da3\u65e8\u3092\u659f\u914c\u3057\u3001\u753b\u4e00\u7684\u306a\u904b\u7528\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u7fcc\u671f\u306f\u30de\u30a4\u30ca\u30b9\u306e\u898b\u8fbc\u307f\u3060\u304c\u3001\u7fcc\u3005\u671f\u306f\u30d7\u30e9\u30b9\u3068\u306a\u308b\u898b\u8fbc\u307f\u3068\u306a\u308b\u3088\u3046\u306a\u5834\u5408\u3067\u3082\u3001\u4ed6\u306e\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u53ef\u80fd\u6027\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001<span style=\"text-decoration: underline;\">\u753b\u4e00\u7684\u306b\uff12\u671f\u306b\u308f\u305f\u308b\u304b\u3069\u3046\u304b\u3060\u3051\u306b\u7740\u76ee\u3057\u3066\u6e1b\u640d\u306e\u5146\u5019\u306e\u8b58\u5225\u3092\u884c\u308f\u306a\u3044\u3088\u3046\u306b\u7559\u610f\u3059\u308b<\/span>\u3002<\/p>\n<h4><strong>\uff13\u3000\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc<\/strong><\/h4>\n<p>\u6e1b\u640d\u306e\u5146\u5019\u306e\u628a\u63e1\u306b\u306f\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u300d\u306b\u3088\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3042\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd12\u9805\uff083\uff09\uff09\u3002<\/p>\n<p>\u6b21\u306e\u3053\u3068\u306b\u6ce8\u610f\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 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underline;\">\u7ba1\u7406\u4f1a\u8a08\u304c\u3069\u306e\u3088\u3046\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u3082\u3001\u6e1b\u640d\u4f1a\u8a08\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u30dd\u30a4\u30f3\u30c8<\/span>\u306b\u306a\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306b\u3088\u3063\u3066\u3001\u6e1b\u640d\u306e\u5146\u5019\u3092\u8b58\u5225\u3059\u308b\u5834\u5408\u3001\u8a2d\u5099\u306e\u5927\u898f\u6a21\u306a\u5897\u5f37\u306e\u305f\u3081\u306e\u652f\u51fa\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd80\u9805\uff09\u3002<\/p>\n<h4><strong>\uff14\u3000\u4e8b\u696d\u306e\u7acb\u4e0a\u3052\u6642<\/strong><\/h4>\n<p>\u4e8b\u696d\u306e\u7acb\u4e0a\u3052\u6642\u306a\u3069\u4e88\u3081\u5408\u7406\u7684\u306a\u4e8b\u696d\u8a08\u753b\u304c\u7b56\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5f53\u8a72\u8a08\u753b\u306b\u3066\u5f53\u521d\u3088\u308a\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5b9f\u969b\u306e\u30de\u30a4\u30ca\u30b9\u306e\u984d\u304c\u5f53\u8a72\u8a08\u753b\u306b\u3066\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u30de\u30a4\u30ca\u30b9\u306e\u984d\u3088\u308a\u3082\u8457\u3057\u304f\u4e0b\u65b9\u306b\u4e56\u96e2\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u306b\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd12\u9805\uff084\uff09\u300181\u9805\uff09\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3068\u306f\u3001\u8cc7\u7523\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u3088\u308a\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u3063\u305f\u72b6\u614b\u3067\u3042\u308a\u3001\u6e1b\u640d\u640d\u5931\u306f\u5f53\u521d\u6295\u8cc7\u306e\u5931\u6557\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3068\u89e3\u3055\u308c\u308b\uff08\u672c\u9023\u8f09<a title=\"\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u7279\u5fb4\u2461\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-7\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3092\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u306e\u7acb\u4e0a\u3052\u6642\u306a\u3069\u3042\u3089\u304b\u3058\u3081\u5408\u7406\u7684\u306a\u4e8b\u696d\u8a08\u753b\u304c\u7b56\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u5f53\u521d\u306e\u6295\u8cc7\u6642\u70b9\u304b\u3089\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u300d\u53c8\u306f\u300c\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u300d\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u521d\u6295\u8cc7\u306e\u5931\u6557\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u306f\u306a\u3058\u307e\u305a\u3001\u6295\u8cc7\u5f8c\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u3088\u308a\u6e1b\u640d\u304c\u751f\u3058\u3066\u3044\u308b\u53ef\u80fd\u6027\u3092\u793a\u3059\u4e8b\u8c61\u3067\u306f\u306a\u3044\u3068\u89e3\u3055\u308c\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/newsj\/14\/singi\/f-20020809-1\/f-20020809c.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<br \/>\n\u300c<a title=\"ASBJ\/FASF\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/impair_2\/impair_2_s.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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    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