{"id":35950,"date":"2014-01-20T16:13:46","date_gmt":"2014-01-20T07:13:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=35950"},"modified":"2014-01-20T16:07:07","modified_gmt":"2014-01-20T07:07:07","slug":"consolidated-report-3","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consolidated-report-3\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u9023\u7d50\u306e\u7bc4\u56f2\u53ca\u3073\u6301\u5206\u6cd5\u306e\u9069\u7528\u7bc4\u56f2\u306b\u95a2\u3059\u308b\u91cd\u8981\u6027\u306e\u539f\u5247\u306e\u9069\u7528\u7b49\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u7b49\u306e\u6539\u6b63"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: 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3px;\"><strong>\uff11\u3000\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/strong><\/h4>\n<p>\u7279\u5225\u76ee\u7684\u4f1a\u793e\u306e\u9023\u7d50\u53ca\u3073\u958b\u793a\u3068\u3057\u3066\u3001\u6b21\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u7528\u3044\u3066\u3044\u308b\uff08\uff31\uff12\u7b49\uff09\u3002<!--more--><br \/>\n\u3044\u305a\u308c\u3082\u73fe\u884c\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u5408\u308f\u305b\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u73fe\u884c\u5b9f\u52d9\u306b\u5f71\u97ff\u306f\u306a\u3044\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u5e73\u621026\u5e74\u6539\u6b63\u306e\u672c\u6307\u91dd\u306f\u3001\u5e73\u621020\u5e7412\u6708\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c22\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08<span style=\"text-decoration: underline; color: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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\">\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<\/div><\/div>\n<p>\u3053\u308c\u3089\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u304a\u3044\u3066\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306e\u8868\u793a\u304c\u6539\u6b63\u3055\u308c\u3066\u304a\u308a\u3001\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u300c\u5c11\u6570\u682a\u4e3b\u640d\u76ca\u8abf\u6574\u524d\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306f\u3001\u6539\u6b63\u5f8c\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u306f\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u6539\u6b63\u524d\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306f\u3001\u6539\u6b63\u5f8c\u306e\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\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u300c\u5f53\u671f\u7d14\u5229\u76ca\u300d\u306e\u5185\u5bb9\u304c\u5909\u308f\u3063\u3066\u3044\u308b\u304c\u3001\u5b9f\u52d9\u6307\u91dd\u7b2c52\u53f7\uff14\u9805\u306e\u300c\u9023\u7d50\u306e\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3067\u304d\u308b\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u300d\u306b\u304a\u3044\u3066\u3001\u5229\u76ca\u57fa\u6e96\u306f\u3001\u5f93\u6765\u3068\u540c\u69d8\u306b\u6b21\u306e\u7b97\u5f0f\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u6301\u5206\u6cd5\u306b\u3064\u3044\u3066\u306f\uff15\u9805\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u2462 \u5229\u76ca\u57fa\u6e96<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35951\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/sokuho-renketsu1-1.png\" alt=\"\" width=\"550\" height=\"83\" \/><\/p>\n<\/div>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621025\u5e74\uff19\u6708\u306b\u6539\u6b63\u3055\u308c\u305f\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\uff09\u3001\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\u306a\u3069\u306e\u4e00\u9023\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u3092\u8003\u616e\u3057\u3066\u3082\u3001\u5f93\u6765\u306e\u5229\u76ca\u57fa\u6e96\u306b\u4fc2\u308b\u7b97\u5f0f\u3092\u6539\u6b63\u3059\u308b\u5fc5\u8981\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u3068\u89e3\u3055\u308c\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3001\u300c\u9023\u7d50\u306e\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3067\u304d\u308b\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u300d\u53ca\u3073\u300c\u6301\u5206\u6cd5\u306e\u9069\u7528\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3067\u304d\u308b\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u975e\u9023\u7d50\u5b50\u4f1a\u793e\u7b49\u306b\u3064\u3044\u3066\u300d\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u3001\u4e0a\u8a18\u306e\u5229\u76ca\u57fa\u6e96\u3001\u5b9f\u52d9\u6307\u91dd\u7b2c52\u53f74-2\u9805\u53ca\u30735-2\u9805\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621025\u5e74\uff19\u6708\u306b\u6539\u6b63\u3055\u308c\u305f\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u7b2c39\u9805\u306e\u8868\u793a\u65b9\u6cd5\u306b\u4fc2\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3059\u308b\u3082\u306e\u3068\u3057\u3001\u65e9\u671f\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\uff08\u9023\u7d50\u4f1a\u8a08\u57fa\u6e9644-5\u9805\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5b9f\u52d9\u6307\u91dd\u7b2c52\u53f7\u306e\u9069\u7528\u306f\u5e73\u621026\u5e74\uff11\u670814\u65e5\u304b\u3089\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u95a2\u9023\u4f1a\u793e\u306b\u6301\u5206\u6cd5\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u6295\u8cc7\u640d\u76ca\u7b49\u306e\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306a\u3069\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p><strong>\u2160<\/strong>\u3067\u8ff0\u3079\u305f<span style=\"color: #b22222;\">\u2462<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u2464<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u7528\u8a9e\u4fee\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color: #556B2F ;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2460<\/span>\u3000\u300c\u9023\u7d50\u8abf\u6574\u52d8\u5b9a\u300d\u304b\u3089\u300c\u306e\u308c\u3093\u53c8\u306f\u8ca0\u306e\u306e\u308c\u3093\u300d\u3078\u306e\u7528\u8a9e\u4fee\u6b63<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2461<\/span>\u3000\u300c\u4f1a\u8a08\u51e6\u7406\u306e\u539f\u5247\u53ca\u3073\u624b\u7d9a\u300d\u304b\u3089\u300c\u4f1a\u8a08\u65b9\u91dd\u300d\u3078\u306e\u7528\u8a9e\u4fee\u6b63<\/p>\n<\/div>\n<p>\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621026\u5e74\uff11\u670814\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u3001\u5e73\u621025\u5e74\u306b\u6539\u6b63\u3055\u308c\u305f\u9023\u7d50\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3059\u308b\u3082\u306e\u3068\u304c\u3042\u308b\u306e\u3067\u3001\u5404\u5b9f\u52d9\u6307\u91dd\u3067\u78ba\u8a8d\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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  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