{"id":45312,"date":"2014-06-26T10:11:32","date_gmt":"2014-06-26T01:11:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=45312"},"modified":"2014-06-25T21:10:07","modified_gmt":"2014-06-25T12:10:07","slug":"permanent-assets-article-19","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-19\/","title":{"rendered":"\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c11\u56de\u3011\u300c\u4e8b\u696d\u306e\u7a2e\u985e\u30fb\u696d\u614b\u306b\u3088\u308a\u7570\u306a\u308b\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u300d"},"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\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e8b\u696d\u306e\u7a2e\u985e\u30fb\u696d\u614b\u306b\u3088\u308a\u7570\u306a\u308b\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u300d<\/strong><\/h4>\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><a title=\"\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c10\u56de\u3011\u300c\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-16\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u304a\u3044\u3066\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u6e1b\u640d\u4f1a\u8a08\u3067\u306f\u3001\u901a\u5e38\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\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\u306f\u3001\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306b\u95a2\u3057\u3066\u3001\u7d4c\u55b6\u306e\u5b9f\u614b\u304c\u9069\u5207\u306b\u53cd\u6620\u3055\u308c\u308b\u3088\u3046\u914d\u616e\u3057\u3066\u884c\u3046\u3068\u8ff0\u3079\u3001\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u3046\u624b\u9806\u3092\u4f8b\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5b9f\u52d9\u7684\u306a\u6307\u91dd\u3068\u3057\u3066\u5f79\u7acb\u3066\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd\uff17\u9805\u300170\u9805\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u300c\u4e8b\u696d\u306e\u7a2e\u985e\u30fb\u696d\u614b\u306b\u3088\u308a\u7570\u306a\u308b\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u300d\u3068\u3057\u3066\u3001\u6e1b\u640d\u9069\u7528\u6307\u91dd70\u9805\u3067\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\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>\uff11\u3000\u6e1b\u640d\u9069\u7528\u6307\u91dd70\u9805\u306e\u4f8b\u793a<\/strong><\/h4>\n<p>\u4e8b\u696d\u306e\u7a2e\u985e\u30fb\u696d\u614b\u306b\u3088\u308a\u7570\u306a\u308b\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3068\u3057\u3066\u3001\u6e1b\u640d\u9069\u7528\u6307\u91dd70\u9805\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u65b9\u6cd5\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><\/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;\"><strong><span style=\"color: #556b2f;\">\u2460<\/span><\/strong>\u3000\u4e8b\u696d\u306e\u7a2e\u985e\u3084\u696d\u614b\u306b\u3088\u3063\u3066\u306f\u3001\u8cc7\u7523\u304b\u3089\u751f\u305a\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30fb\u30d5\u30ed\u30fc\u304c\u4ed6\u306e\u8cc7\u7523\u304b\u3089\u751f\u305a\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30fb\u30d5\u30ed\u30fc\u3068\u76f8\u4e92\u88dc\u5b8c\u7684\u3067\u3042\u308b\u305f\u3081\u3001\u7ba1\u7406\u4f1a\u8a08\u4e0a\u3082\u5408\u7406\u7684\u306a\u5185\u90e8\u632f\u66ff\u4fa1\u984d\u3092\u7528\u3044\u3066\u53ce\u5165\u306e\u628a\u63e1\u3092\u884c\u3046\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u304c\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u5f53\u8a72\u4e8b\u696d\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u5927\u304d\u306a\u5358\u4f4d\u3067\u3057\u304b\u7d99\u7d9a\u7684\u306a\u53ce\u652f\u304c\u628a\u63e1\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u3010\u4f8b\u3011<\/span>\u3000\u4e00\u90e8\u306e\u96fb\u529b\u696d<span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2461<\/span><\/strong>\u3000\u8cc7\u7523\u306b\u4fc2\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306b\u898b\u7a4d\u8981\u7d20\u304c\u6975\u3081\u3066\u591a\u3044\u305f\u3081\u3001\u7ba1\u7406\u4f1a\u8a08\u4e0a\u3001\u8cc7\u7523\u3054\u3068\u53c8\u306f\u8907\u6570\u306e\u8cc7\u7523\u3092\u307e\u3068\u3081\u305f\u5358\u4f4d\u3067\u306f\u7d99\u7d9a\u7684\u306a\u53ce\u652f\u306e\u628a\u63e1\u306b\u610f\u7fa9\u3092\u898b\u51fa\u305b\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u5f53\u8a72\u4e8b\u696d\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u5927\u304d\u306a\u5358\u4f4d\u3067\u3057\u304b\u7d99\u7d9a\u7684\u306a\u53ce\u652f\u304c\u628a\u63e1\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u3010\u4f8b\u3011<\/span>\u3000\u4e00\u90e8\u306e\u4fdd\u967a\u696d<span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2462<\/span><\/strong>\u3000\u7a00\u3067\u306f\u3042\u308b\u304c\u3001\u6cd5\u898f\u5236\u306b\u3088\u308a\u4f01\u696d\u306b\u88fd\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4f9b\u7d66\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u305f\u3081\u306b\u8ca9\u58f2\u4fa1\u683c\u306e\u8a31\u53ef\u5236\u3084\u5e83\u3044\u5b89\u5168\u7fa9\u52d9\u304c\u3042\u308a\u3001\u62e1\u5f35\u64a4\u9000\u304c\u81ea\u7531\u306b\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u4e8b\u696d\u306e\u81ea\u7531\u5ea6\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u7b49\u306b\u306f\u3001\u4f9b\u7d66\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u53c8\u306f\u8907\u6570\u306e\u8cc7\u7523\u3092\u5207\u308a\u96e2\u3057\u305f\u3068\u304d\u306b\u4ed6\u306e\u5358\u4f4d\u304b\u3089\u751f\u3058\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a4\u30f3\u30fb\u30d5\u30ed\u30fc\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u76f8\u4e92\u88dc\u5b8c\u7684\u306a\u5f71\u97ff\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u3010\u4f8b\u3011<\/span>\u3000\u4e00\u90e8\u306e\u9244\u9053\u696d<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u4e8b\u52d9\u5c40\uff0f\u8ca1\u56e3\u6cd5\u4eba\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\u7de8\u300e\u8b1b\u6f14\u9332\u30b7\u30ea\uff0d\u30baNo.\uff16\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u306b\u3064\u3044\u3066\u300f\uff08\u7b2c\u4e00\u6cd5\u898f\u3001\u5e73\u621015\u5e7412\u6708\uff0914\u30da\u30fc\u30b8<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u540c\u4e0a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u4e8b\u52d9\u5c40\uff0f\u8ca1\u56e3\u6cd5\u4eba\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\u7de8\u300e\u8b1b\u6f14\u9332\u30b7\u30ea\uff0d\u30baNo.\uff16\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u306b\u3064\u3044\u3066\u300f\uff08\u7b2c\u4e00\u6cd5\u898f\u3001\u5e73\u621015\u5e7412\u6708\uff0916\u30da\u30fc\u30b8<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u6e1b\u640d\u9069\u7528\u6307\u91dd\u306f\u3001\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u65b9\u6cd5\u3092\u4e00\u7fa9\u7684\u306b\u793a\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306e\u5b9f\u614b\u304c\u9069\u5207\u306b\u53cd\u6620\u3055\u308c\u308b\u3088\u3046\u914d\u616e\u3057\u3066\u884c\u3046\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u8a18\u3067\u4f8b\u793a\u3057\u305f\u696d\u7a2e\u306b\u5c5e\u3059\u308b\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u5fc5\u305a\u3053\u306e\u3088\u3046\u306a\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u306a\u3044\u3002\u307e\u305f\u3001\u4f8b\u793a\u3057\u305f\u696d\u7a2e\u4ee5\u5916\u3067\u3042\u3063\u3066\u3082\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u76f8\u4e92\u88dc\u5b8c\u6027\u3084\u7ba1\u7406\u4f1a\u8a08\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001<strong><span style=\"color: #556b2f;\">\u2460<\/span><\/strong>\u304b\u3089<strong><span style=\"color: #556b2f;\">\u2462<\/span><\/strong>\u306e\u3088\u3046\u306a\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u3046\u4f01\u696d\u3082\u3042\u308a\u3046\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u4f01\u696d\u306e\u7d99\u7d9a\u7684\u306a\u53ce\u652f\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5927\u304d\u3055\u3067\u3057\u304b\u628a\u63e1\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u304c\u3001\u7ba1\u7406\u4f1a\u8a08\u4e0a\u306e\u76ee\u7684\u3084\u52b9\u679c\u304b\u3089\u5408\u7406\u6027\u3092\u6709\u3059\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd70\u9805\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u3067\u8ff0\u3079\u305f\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u3042\u308b<span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u91d1\u878d\u5e81\u306eEDINET\uff09\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\">\u6771\u4eac\u96fb\u529b\uff08\u682a\uff09\uff08\u5e73\u621025\u5e74\uff13\u670831\u65e5\uff09<\/span><br \/>\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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u96fb\u6c17\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u767a\u96fb\u304b\u3089\u8ca9\u58f2\u307e\u3067\u3059\u3079\u3066\u306e\u8cc7\u7523\u304c\u4e00\u4f53\u3068\u306a\u3063\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u751f\u6210\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5ec3\u6b62\u3092\u6c7a\u5b9a\u3057\u3001\u4ee3\u66ff\u7684\u306a\u6295\u8cc7\u3082\u4e88\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u8cc7\u7523\u306e\u3046\u3061\u91cd\u8981\u306a\u3082\u306e\u3092\u9664\u304d\u5168\u4f53\u3092\uff11\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u96fb\u6c17\u4e8b\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u6bce\u3001\u5730\u70b9\u6bce\u306b\uff11\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u305d\u308c\u4ee5\u5916\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u500b\u5225\u306e\u8cc7\u7523\u6bce\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\">\u6771\u5317\u96fb\u529b\uff08\u682a\uff09\uff08\u5e73\u621025\u5e74\uff13\u670831\u65e5\uff09<\/span><br \/>\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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09 \u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u96fb\u6c17\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u767a\u96fb\u304b\u3089\u8ca9\u58f2\u307e\u3067\u3059\u3079\u3066\u306e\u8cc7\u7523\u304c\u4e00\u4f53\u3068\u306a\u3063\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u751f\u6210\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5168\u4f53\u3092\uff11\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"padding-left: 20px; margin-bottom: 3px;\">\u3000\u306a\u304a\u3001\u3053\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u306f\u6e1b\u640d\u306e\u5146\u5019\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6e1b\u640d\u640d\u5931\u306f\u8a8d\u8b58\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5efa\u8a2d\u696d\u3001\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u3046\u3061\u3001\u4e3b\u306a\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u5efa\u8a2d\u696d\u306b\u4fc2\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u72ec\u7acb\u3057\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u628a\u63e1\u3067\u304d\u308b\u4e8b\u696d\u6240\u7b49\u6bce\u306b\uff11\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u306b\u4fc2\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u6bce\u3001\u5730\u70b9\u6bce\u306b\uff11\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u4e0a\u8a18\u4ee5\u5916\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u500b\u5225\u306e\u8cc7\u7523\u6bce\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\">\u4e2d\u90e8\u74e6\u65af\uff08\u682a\uff09\uff08\u5e73\u621024\u5e7412\u670831\u65e5\uff09<\/span><br \/>\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>\u2460\u3000\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u8003\u3048\u65b9<br \/>\n<strong>\u3000<\/strong>\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u30ac\u30b9\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u30ac\u30b9\u306e\u88fd\u9020\u304b\u3089\u4f9b\u7d66\u8ca9\u58f2\u307e\u3067\u3059\u3079\u3066\u306e\u8cc7\u7523\u304c\u4e00\u4f53\u3068\u306a\u3063\u3066\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u751f\u6210\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5168\u4f53\u3092\u4e00\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u4e8b\u696d\u7528\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u7ba1\u7406\u4f1a\u8a08\u4e0a\u3067\u53ce\u652f\u3092\u628a\u63e1\u3057\u3066\u3044\u308b\u4e8b\u696d\u5358\u4f4d\u3067\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u3068\u904a\u4f11\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u7269\u4ef6\u5358\u4f4d\u3067\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\">\u7b2c\u4e00\u751f\u547d\u4fdd\u967a\uff08\u682a\uff09\uff08\u5e73\u621025\u5e74\uff13\u670831\u65e5\uff09<\/span><br \/>\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>\uff08\uff11\uff09\u3000\u8cc7\u7523\u3092\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3057\u305f\u65b9\u6cd5<br \/>\n<strong>\u3000<\/strong>\u4fdd\u967a\u4e8b\u696d\u7b49\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u967a\u4e8b\u696d\u7b49\u5168\u4f53\u3067\uff11\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4fdd\u967a\u4e8b\u696d\u7b49\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u306a\u3044\u8cc3\u8cb8\u4e0d\u52d5\u7523\u7b49\u53ca\u3073\u904a\u4f11\u4e0d\u52d5\u7523\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7269\u4ef6\u3054\u3068\u306b\uff11\u3064\u306e\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\">\u540d\u53e4\u5c4b\u9244\u9053\uff08\u682a\uff09\uff08\u5e73\u621025\u5e74\uff13\u670831\u65e5\uff09<\/span><br \/>\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>\uff08\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u65b9\u6cd5\uff09<br \/>\n<strong>\u3000<\/strong>\u5f53\u793e\u30b0\u30eb\u30fc\u30d7\u3067\u306f\u3001\u7ba1\u7406\u4f1a\u8a08\u4e0a\u306e\u533a\u5206\u306b\u5f93\u3044\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ea4\u901a\u4e8b\u696d\u53ca\u3073\u904b\u9001\u4e8b\u696d\u3067\u306f\u4e3b\u3068\u3057\u3066\u4e00\u4f53\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u8def\u7dda\u7db2\u5225\u3042\u308b\u3044\u306f\u652f\u5e97\u30fb\u55b6\u696d\u6240\u5225\u306a\u3069\u306b\u305d\u308c\u305e\u308c\u30b0\u30eb\u30fc\u30d7\u5316\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e0d\u52d5\u7523\u4e8b\u696d\u3067\u306f\u8cc3\u8cb8\u8cc7\u7523\u5225\u306a\u3069\u306b\u3001\u30ec\u30b8\u30e3\u30fc\u30fb\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u3001\u6d41\u901a\u4e8b\u696d\u53ca\u3073\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u3067\u306f\u65bd\u8a2d\u5225\u3001\u652f\u5e97\u5225\u3042\u308b\u3044\u306f\u7d71\u62ec\u652f\u5e97\u5225\u3001\u5e97\u8217\u5225\u3001\u5de5\u5834\u5225\u3042\u308b\u3044\u306f\u62e0\u70b9\u5225\u306b\u3001\u305d\u308c\u305e\u308c\u30b0\u30eb\u30fc\u30d7\u5316\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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<p style=\"text-align: left;\"><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\u3067\u63b2\u8f09\u3055\u308c\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u524d\u56de\u306b\u304a\u3044\u3066\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u6e1b\u640d\u4f1a\u8a08\u3067\u306f\u3001\u901a\u5e38\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u304c\u884c\u308f\u308c\u308b\u3002<br \/>\n\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\u306f\u3001\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306b\u95a2\u3057\u3066\u3001\u7d4c\u55b6\u306e\u5b9f\u614b\u304c\u9069\u5207\u306b\u53cd\u6620\u3055\u308c\u308b\u3088\u3046\u914d\u616e\u3057\u3066\u884c\u3046\u3068\u8ff0\u3079\u3001\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u3046\u624b\u9806\u3092\u4f8b\u793a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5b9f\u52d9\u7684\u306a\u6307\u91dd\u3068\u3057\u3066\u5f79\u7acb\u3066\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd\uff17\u9805\u300170\u9805\uff09\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,243,167,182,290,232],"tags":[530],"backnumber":[1750],"series":[1157],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 03:20:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/45312"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=45312"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/45312\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=45312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=45312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=45312"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=45312"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=45312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}