{"id":54628,"date":"2014-10-16T10:18:14","date_gmt":"2014-10-16T01:18:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=54628"},"modified":"2025-09-24T11:01:04","modified_gmt":"2025-09-24T02:01:04","slug":"corporation-article-236","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-236\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u304a\u3051\u308b\u300e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u300f\u304c\u4f01\u696d\u7d4c\u55b6\u3078\u4e0e\u3048\u308b\u5f71\u97ff\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u511f\u5374\u65b9\u6cd5\u3068\u8ab2\u7a0e\u306e\u516c\u5e73\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u304a\u3051\u308b\u300e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u300f\u304c<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4f01\u696d\u7d4c\u55b6\u3078\u4e0e\u3048\u308b\u5f71\u97ff<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u511f\u5374\u65b9\u6cd5\u3068\u8ab2\u7a0e\u306e\u516c\u5e73\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5c0f\u8c37\u3000\u7f8a\u592a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\u306e\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u3067\u306f\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306b\u4f34\u3046\u4ee3\u66ff\u8ca1\u6e90\u7b56\u3068\u3057\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306a\u898b\u76f4\u3057\u6848\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"padding-left: 30px;\"><strong>\u3010\u53c2\u8003\u8cc7\u6599\u2460\u3011<\/strong><br \/>\n<strong> \u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\uff08\u7b2c\uff13\u56de\u3000\u6cd5\u4eba\u8ab2\u7a0e\u30c7\u30a3\u30b9\u30ab\u30c3\u30b7\u30e7\u30f3\u30b0\u30eb\u30fc\u30d7\uff082014\u5e74\uff14\u670814\u65e5\uff09\uff09<\/strong><br \/>\n<strong> \u300c<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/discussion3\/2014\/__icsFiles\/afieldfile\/2014\/04\/14\/26dis33kai4.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\uff08\u6cd5\u4eba\u8ab2\u7a0e\uff24\uff27\uff13\uff09\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u30fb\u52a0\u901f\u5ea6\u511f\u5374<\/a>\u300d<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7d4c\u7def\u30fb\u73fe\u72b6\u3011<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u5efa\u7269\u306f\u300c\u5b9a\u984d\u6cd5\u300d\u3001\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306b\u3064\u3044\u3066\u306f\u300c\u5b9a\u984d\u6cd5\u300d\u53c8\u306f\u300c\u5b9a\u7387\u6cd5\u300d\u3092\u9078\u629e\u53ef\u80fd\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u5e73\u621019\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u56fd\u969b\u7684\u306a\u30a4\u30b3\u30fc\u30eb\u30d5\u30c3\u30c6\u30a4\u30f3\u30b0\u78ba\u4fdd\u306e\u89b3\u70b9\u304b\u3089\u3001\u511f\u5374\u53ef\u80fd\u9650\u5ea6\u984d\u53ca\u3073\u6b8b\u5b58\u4fa1\u984d\u3092\u5ec3\u6b62\u3059\u308b\u3068\u3068\u3082\u306b\u3001250%\u5b9a\u7387\u6cd5\u3092\u5c0e\u5165\u3002\u5e73\u621023\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u4f34\u3046\u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387\u3092\u5b9a\u984d\u6cd5\u306e250%\u304b\u3089200%\u306b\u5f15\u304d\u4e0b\u3052\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u304c\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u53ce\u76ca\u3092\u751f\u307f\u51fa\u3059\u6e90\u6cc9\u3067\u3042\u308a\u3001\u305d\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f\u91d1\u984d\u304c\u5c06\u6765\u306e\u53ce\u76ca\u306b\u5bfe\u3059\u308b\u8cbb\u7528\u306e\u4e00\u62ec\u524d\u6255\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u3053\u3068\u306b\u9451\u307f\u3001\u305d\u306e\u4f7f\u7528\u53c8\u306f\u6642\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u5f90\u3005\u306b\u8cbb\u7528\u5316\u3059\u308b\u4ed5\u7d44\u307f\u3002\u305d\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4e3b\u306b\u3001\u4ee5\u4e0b\u306e\u4e8c\u3064\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u6bce\u671f\u5747\u7b49\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u300c\u5b9a\u984d\u6cd5\u300d\u30fb\u30fb\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304c\u6982\u306d\u5747\u7b49\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u5408\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u6bce\u671f\u9996\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u306b\u4e00\u5b9a\u7387\u3092\u4e57\u3058\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u300c\u5b9a\u7387\u6cd5\u300d\u30fb\u30fb\u521d\u671f\u6bb5\u968e\u3067\u306e\u751f\u7523\u6027\u304c\u9ad8\u3044\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u9069\u5408\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u898b\u76f4\u3057\u306e\u8996\u70b9\u3011<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\uff08\u300c\u5b9a\u984d\u6cd5\u300d\u53c8\u306f\u300c\u5b9a\u7387\u6cd5\u300d\uff09\u306e\u9078\u629e\u306e\u67d4\u8edf\u6027\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u4f7f\u7528\u5b9f\u614b\u306b\u5408\u308f\u305b\u305f\u9069\u5207\u306a\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u6cd5\u4eba\u8ab2\u7a0e\u306b\u304a\u3044\u3066\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u9078\u629e\u5236\u3092\u8a8d\u3081\u3066\u3044\u308b\u7d50\u679c\u3001\u8ab2\u7a0e\u4e0a\u6709\u5229\u306a\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u304c\u9078\u629e\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; 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text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u5b9f\u614b\u3092\u8003\u616e\u3057\u306a\u3044<span style=\"text-decoration: underline;\">\u6cd5\u4eba\u306e\u4efb\u610f\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u9078\u629e\u53ef\u80fd\u6027\u306f\u7e2e\u6e1b<\/span>\u3057\u3066\u3044\u304f\u3079\u304d\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3000\u72ec\u306f2008\u5e74\u306b\u5b9a\u984d\u6cd5\u3092\u63a1\u7528\u3059\u308b\u306a\u3069\u3001\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u56fd\u969b\u7684\u306a\u52d5\u304d\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u3082\u898b\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"padding-left: 30px;\"><strong>\u3010\u53c2\u8003\u8cc7\u6599\u2461\u3011<\/strong><br \/>\n<strong> \u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\uff082014\u5e74\uff16\u670827\u65e5\uff09<\/strong><br \/>\n<strong> \u300c<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/zeicho\/2014\/__icsFiles\/afieldfile\/2014\/06\/27\/26zen10kai7..pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u306e\u6539\u9769\u306b\u3064\u3044\u3066<\/a>\u300d<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u73fe\u72b6\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3000<\/strong>\u6a5f\u68b0\u30fb\u88c5\u7f6e\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u5b9a\u984d\u6cd5\u3068200\uff05\u5b9a\u7387\u6cd5\u306e\u9078\u629e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b<span style=\"font-size: 11px;\">\u6ce8<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u5b9a\u984d\u6cd5\u306f\u3001\u511f\u5374\u8cbb\u306e\u984d\u304c\u6bce\u5e74\u540c\u984d\u3068\u306a\u308b\u511f\u5374\u65b9\u6cd5\u3002\u5b9a\u7387\u6cd5\u306f\u3001\u6bce\u671f\u9996\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u306b\u4e00\u5b9a\u7387\u3092\u4e57\u3058\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u511f\u5374\u65b9\u6cd5\u3067\u3042\u308a\u3001\u73fe\u884c\u3001\u521d\u5e74\u5ea6\u306e\u511f\u5374\u8cbb\u304c\u5b9a\u984d\u6cd5\u306e200\uff05\u3068\u306a\u308b\u3088\u3046\u511f\u5374\u7387\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6539\u9769\u306e\u65b9\u5411\u6027\u3011<\/strong><br \/>\n<strong>\u3000<\/strong>\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u9078\u629e\u306e\u67d4\u8edf\u6027\u306f\u3001\u8cc7\u7523\u306e\u4f7f\u7528\u5b9f\u614b\u306b\u5408\u308f\u305b\u305f\u9069\u5207\u306a\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u304c\u76ee\u7684\u3060\u304c\u3001\u5b9f\u969b\u306f\u305d\u306e\u6642\u3005\u306e\u640d\u76ca\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u7bc0\u7a0e\u52b9\u679c\u306e\u89b3\u70b9\u304b\u3089\u9078\u629e\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002\u7279\u306b\u521d\u671f\u306e\u511f\u5374\u9650\u5ea6\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u5b9a\u7387\u6cd5\u306f\u3001\u6240\u5f97\u64cd\u4f5c\u306e\u53ef\u80fd\u6027\u3092\u5927\u304d\u304f\u3059\u308b\u3002\u307e\u305f\u3001\u540c\u69d8\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u540c\u69d8\u306e\u4f7f\u7528\u5b9f\u614b\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6cd5\u4eba\u306b\u3088\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u4e0d\u5747\u8861\u3092\u751f\u3058\u3055\u305b\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u8fd1\u5e74IFRS\uff08\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\uff09\u306e\u5c0e\u5165\u3084\u4e8b\u696d\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u4f34\u3046\u30b0\u30eb\u30fc\u30d7\u5185\u4f1a\u8a08\u306e\u7d71\u4e00\u5316\u306a\u3069\u3092\u80cc\u666f\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u7387\u6cd5\u304b\u3089\u5b9a\u984d\u6cd5\u306b\u898b\u76f4\u3059\u52d5\u304d\u304c\u898b\u3089\u308c\u308b\u3002\u307e\u305f\u3001\u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u306e\u4e00\u74b0\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u304c\u56fd\u969b\u7684\u306a\u52d5\u304d\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u30c9\u30a4\u30c4\u3067\u306f2008 \u5e74\u306e\u6cd5\u4eba\u7a0e\u6539\u9769\u306b\u304a\u3044\u3066\u3001\u5b9a\u7387\u6cd5\u3092\u5ec3\u6b62\u3057\u5b9a\u984d\u6cd5\u306b\u4e00\u672c\u5316\u3057\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u306e\u3088\u3046\u306a\u89b3\u70b9\u304b\u3089\u3001<span style=\"text-decoration: underline;\">\u5b9a\u7387\u6cd5\u3092\u5ec3\u6b62\u3057\u3001\u5b9a\u984d\u6cd5\u306b\u4e00\u672c\u5316\u3059\u3079\u304d\u3067\u3042\u308b<\/span>\u3002\u305d\u306e\u969b\u3001\u30c7\u30d5\u30ec\u8131\u5374\u306b\u5411\u3051\u305f\u300c\u96c6\u4e2d\u6295\u8cc7\u4fc3\u9032\u671f\u9593\u300d\u306b\u304a\u3044\u3066\u69d8\u3005\u306a\u653f\u7b56\u5bfe\u5fdc\u304c\u63a1\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u306e\u6574\u5408\u6027\u3092\u8e0f\u307e\u3048\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u307e\u305f\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u4f7f\u7528\u5b9f\u614b\u306b\u5408\u308f\u305b\u3066\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u511f\u5374\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u304c\u4efb\u610f\u3067\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u3053\u306e\u5236\u5ea6\u306f\u9069\u6b63\u306a\u671f\u9593\u640d\u76ca\u306e\u8a08\u7b97\u3092\u640d\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u306e\u6307\u6458\u3082\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p>&nbsp;<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7d4c\u7def\u30fb\u73fe\u72b6\u3068\u8996\u70b9\u3092\u524d\u63d0\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u306a\u304b\u3001\u4f01\u696d\u5074\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8003\u3048\u65b9\u3084\u305d\u306e\u8a08\u4e0a\u306e\u610f\u5473\u306b\u3064\u3044\u3066\u3001\u3042\u3089\u305f\u3081\u3066\u691c\u8a0e\u3057\u305f\u3044\u3002<\/p>\n<p>\u4eca\u56de\u306f\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u511f\u5374\u65b9\u6cd5\u3068\u8ab2\u7a0e\u306e\u516c\u5e73\u300d\u3068\u3044\u3046\u8996\u70b9\u3067\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4169e1;\">\u25c6<\/span>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u5f90\u3005\u306b\u8a08\u4e0a\u3059\u308b\u8cbb\u7528<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u300c\u4f7f\u7528\u3057\u305f\u308a\u3001\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u3082\u306e\u300d\u3067\u3042\u308b\u3002<br \/>\n\u4f7f\u7528\u3084\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u8cc7\u7523\u304c\u305d\u306e\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u53d6\u5f97\u6642\u306b\u652f\u51fa\u3057\u305f\u8cc7\u91d1\u306f\u3001\u53d6\u5f97\u6642\u306e\u4e00\u6642\u306e\u8cbb\u7528\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f7f\u7528\u983b\u5ea6\u3084\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u6e1b\u5c11\u3057\u305f\u4fa1\u5024\uff08\u6e1b\u4fa1\uff09\u90e8\u5206\u3092\u5f90\u3005\u306b\u8cbb\u7528\u3068\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4169e1;\">\u25c6<\/span>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u58f2\u4e0a\u3052\u306b\u8ca2\u732e\u3059\u308b\u8cbb\u7528<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<p>\u3057\u304b\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u5f53\u671f\u306e\u8cbb\u7528\u306b\u8a08\u4e0a\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u5358\u306b\u6e1b\u4fa1\u3057\u305f\u90e8\u5206\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u3082\u306e\u3001\u3064\u307e\u308a\u58f2\u4e0a\u3052\u3092\u7372\u5f97\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u3063\u305f\u8cbb\u7528\u3068\u3057\u3066\u306e\u5074\u9762\u3082\u6301\u3061\u5408\u308f\u305b\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4169e1;\">\u25c6<\/span>\u640d\u76ca\u306e\u9762\u3068\u8cb8\u501f\u306e\u9762\u3068\u3057\u3066\u306e\u524d\u63d0<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<p>\u640d\u76ca\u306e\u9762\u304b\u3089\u6349\u3048\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306f\u3001\u5f53\u671f\u306e\u58f2\u4e0a\u3052\u306b\u8ca2\u732e\u3057\u305f\u539f\u4fa1\u3068\u3057\u3066\u306e\u9069\u6b63\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u3079\u304d\u3067\u3042\u308b\u3001\u3068\u3044\u3046\u524d\u63d0\u304c\u3042\u308a\u3001\u8cb8\u501f\u306e\u9762\u304b\u3089\u6349\u3048\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306f\u3001\u5f53\u671f\u306b\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u305f\u90e8\u5206\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3001\u6e1b\u4fa1\u3059\u308b\u3001\u3068\u3044\u3046\u524d\u63d0\u304c\u3042\u308b\u3002<br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306f\u3001\u4e0a\u8a18\u306e\u4e21\u8003\u3048\u65b9\u3092\u30d0\u30e9\u30f3\u30b9\u3088\u304f\u6c72\u307f\u53d6\u3063\u305f\u4e0a\u3067\u91d1\u984d\u3092\u7b97\u5b9a\u3057\u8a08\u4e0a\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4169e1;\">\u25c6<\/span>\u5408\u7406\u7684\u306b\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u9078\u629e\u80a2<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<p>\u73fe\u884c\u306e\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5b9a\u984d\u6cd5\u3084\u5b9a\u7387\u6cd5\u3001\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\u306a\u3069\u306e\u511f\u5374\u65b9\u6cd5\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3064\u307e\u308a\u3001\u5f53\u793e\u306e\u305d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4f7f\u7528\u72b6\u6cc1\u3084\u5f53\u671f\u306e\u58f2\u4e0a\u3052\u306b\u8ca2\u732e\u3059\u308b\u3042\u308a\u65b9\u306b\u3088\u308a\u3001\u9650\u3089\u308c\u305f\u7bc4\u56f2\u3067\u306f\u3042\u308b\u304c\u3001\u5408\u7406\u7684\u306b\u7b97\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u8907\u6570\u306e\u9078\u629e\u80a2\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4169e1;\">\u25c6<\/span>\u4f7f\u7528\u76ee\u7684\u306b\u3088\u308a\u511f\u5374\u65b9\u6cd5\u306f\u5909\u308f\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<p>\u511f\u5374\u65b9\u6cd5\u306e\u9078\u629e\u306b\u3042\u3063\u3066\u306f\u3001\u4f8b\u3048\u3070\u5668\u5177\u5099\u54c1\u3067\u3042\u308b\u30d1\u30bd\u30b3\u30f3\u3092\u4f8b\u306b\u3057\u3066\u307f\u308b\u3068\u3001\u5f53\u793e\u3067\u4f7f\u7528\u3059\u308b\u30d1\u30bd\u30b3\u30f3\u306f\u7dcf\u52d9\u306b\u304a\u3051\u308b\u4f7f\u7528\u3067\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308b\u60c5\u5831\u53ce\u96c6\u3084\u30e1\u30fc\u30eb\u3067\u306e\u3084\u308a\u3068\u308a\u3001\u5c0f\u898f\u6a21\u306e\u7d4c\u7406\u306a\u3069\u3001\u7dcf\u5408\u7684\u306a\u4e8b\u52d9\u51e6\u7406\u3092\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u76ee\u7684\u3067\u8cfc\u5165\u3057\u3001\uff14\uff5e\uff15\u5e74\u306b\u4e00\u5ea6\u7a0b\u5ea6\u5165\u66ff\u3048\u3092\u3059\u308c\u3070\u5341\u5206\u306b\u696d\u52d9\u304c\u9042\u884c\u3067\u304d\u308b\u3082\u306e\u3001\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u306b\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff14\u5e74\u3092\u304b\u3051\u3066\u5b9a\u984d\u6cd5\u3067\u511f\u5374\u3092\u3059\u308c\u3070\u5341\u5206\u306b\u671f\u9593\u640d\u76ca\u306e\u9069\u6b63\u5316\u3001\u8ca9\u58f2\u8cbb\u4e00\u822c\u8ca9\u7ba1\u8cbb\u3068\u3057\u3066\u306e\u8a08\u4e0a\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u540c\u3058\u30d1\u30bd\u30b3\u30f3\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u793e\u304c\u30c7\u30b6\u30a4\u30f3\u4f1a\u793e\u3067\u3042\u308b\u306a\u3069\u3001\u305d\u3053\u3067\u4f7f\u7528\u3059\u308b\u30d1\u30bd\u30b3\u30f3\u306f\u5e38\u306b\u6700\u65b0\u6a5f\u80fd\u3092\u5099\u3048\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3088\u3046\u306a\u524d\u63d0\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5c11\u306a\u304f\u3068\u3082\uff12\uff5e\uff13\u5e74\u5468\u671f\u3067\u6700\u65b0\u6a5f\u80fd\u3092\u5099\u3048\u305f\u65b0\u3057\u3044\u3082\u306e\u3092\u65e9\u3005\u306b\u8cfc\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4f1a\u793e\u3068\u306a\u308b\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u4f1a\u793e\u304c\u4f7f\u7528\u3059\u308b\u30d1\u30bd\u30b3\u30f3\u3067\u3042\u308c\u3070\u3001\u5b9a\u7387\u6cd5\u306b\u3088\u308a\u65e9\u671f\u511f\u5374\u3092\u5b9f\u73fe\u3055\u305b\u308b\u3079\u304d\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f8b\u3048\u3070\u6a5f\u68b0\u88c5\u7f6e\u3067\u3042\u308c\u3070\u305d\u306e\u751f\u7523\u72b6\u6cc1\u3084\u7a3c\u50cd\u72b6\u6cc1\u306b\u3088\u308a\u3001\u3055\u3089\u306b\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u751f\u7523\u6570\u3084\u7a3c\u50cd\u6642\u9593\u3082\u3001\u305d\u306e\u6a5f\u68b0\u88c5\u7f6e\u306e\u8a2d\u5099\u306e\u7a2e\u985e\u306b\u3088\u308a\u69d8\u3005\u3067\u3042\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u751f\u7523\u6570\u3084\u7a3c\u50cd\u6642\u9593\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u511f\u5374\u9650\u5ea6\u984d\u4ee5\u4e0b\u306e\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306b\u3088\u308b\u511f\u5374\u4e0d\u8db3\u3092\u8a8d\u3081\u3066\u3044\u308b\u306e\u3067\u3001\u8a08\u4e0a\u3059\u308b\u511f\u5374\u8cbb\u306f\u58f2\u4e0a\u3052\u306b\u5bfe\u3059\u308b\u8ca2\u732e\u5ea6\u3084\u4f7f\u7528\u72b6\u6cc1\u306b\u3088\u308a\u52a0\u6e1b\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u9006\u306b\u901a\u5e38\u306e\u7a3c\u50cd\u3092\u8d85\u3048\u305f\u751f\u7523\u3092\u884c\u3063\u305f\u306e\u3067\u3042\u308c\u3070\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u306b\u3088\u308a\u5897\u52a0\u511f\u5374\u306a\u3069\u306e\u7279\u5225\u306a\u8ffd\u52a0\u306e\u511f\u5374\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4169e1;\">\u25c6<\/span>\u9078\u629e\u306e\u6a5f\u4f1a\u306f\u4e0d\u516c\u5e73\u3067\u306f\u306a\u3044<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#4169E1;\"><\/div>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u305d\u306e\u9078\u629e\u80a2\u304c\u591a\u69d8\u306b\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f1a\u793e\u3054\u3068\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u306e\u4ed5\u65b9\u306b\u3088\u3063\u3066\u306f\u3001\u6cd5\u4eba\u9593\u306e\u7a0e\u8ca0\u62c5\u306e\u4e0d\u5747\u8861\u3092\u751f\u3058\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3001\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308b\u3088\u3046\u3067\u3042\u308b\u304c\u3001\u6cd5\u5f8b\u4e0a\u306e\u300c\u516c\u5e73\u300d\u3068\u306f\u3001\u540c\u4e00\u6761\u4ef6\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\uff21\u4e8b\u696d\u8005\u304c\u8a31\u3055\u308c\u308b\u306e\u306b\uff22\u4e8b\u696d\u8005\u306f\u8a31\u3055\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u5834\u5408\u306b\u521d\u3081\u3066\u4e0d\u516c\u5e73\u3068\u3055\u308c\u308b\u306e\u3067\u3042\u308a\u3001\uff21\u4e8b\u696d\u8005\u306b\u3082\uff22\u4e8b\u696d\u8005\u306b\u3082\u5747\u7b49\u306b\u305d\u306e\u9078\u629e\u306e\u6a5f\u4f1a\u304c\u4e0e\u3048\u3089\u308c\u3066\u304a\u308a\u3001\u304b\u3064\u305d\u306e\u9078\u629e\u80a2\u3092\u4e8b\u696d\u8005\u81ea\u3089\u304c\u5224\u65ad\u3057\u3001\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u306f\u305d\u306e\u7d50\u679c\u3001\u305f\u3068\u3048\u7a0e\u8ca0\u62c5\u304c\u4e0d\u5747\u8861\u306b\u306a\u308d\u3046\u3068\u3082\u300c\u8ab2\u7a0e\u306e\u516c\u5e73\u300d\u306f\u5b88\u3089\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u7559\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3080\u3057\u308d\u3001\u7279\u5b9a\u306e\u4f1a\u793e\u306e\u4f7f\u7528\u76ee\u7684\u306b\u9069\u3057\u3066\u3044\u306a\u3044\u511f\u5374\u65b9\u6cd5\u306e\u5f37\u8981\u304c\u3042\u308b\u3053\u3068\u306e\u307b\u3046\u304c\u8ab2\u7a0e\u306e\u516c\u5e73\u3092\u963b\u5bb3\u3059\u308b\u6050\u308c\u304c\u3042\u308b\u3002\u3064\u307e\u308a\u30c7\u30b6\u30a4\u30f3\u4f1a\u793e\u3067\u4f7f\u7528\u3059\u308b\u30d1\u30bd\u30b3\u30f3\u3068\u4e00\u822c\u4f1a\u793e\u3067\u4f7f\u7528\u3059\u308b\u30d1\u30bd\u30b3\u30f3\u3067\u306f\u3001\u305d\u306e\u4f7f\u7528\u72b6\u6cc1\u3084\u76ee\u7684\u304c\u5168\u304f\u9055\u3046\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u540c\u3058\u300c\u30d1\u30bd\u30b3\u30f3\u300d\u3068\u3044\u3046\u5668\u5177\u306e\u7a2e\u985e\u306b\u3088\u308a\u3001\u4e00\u822c\u4e8b\u52d9\u6a5f\u5668\u3068\u3057\u3066\u4f7f\u7528\u3057\u305f\u5834\u5408\u306b\u9069\u3057\u305f\u511f\u5374\u65b9\u6cd5\u3057\u304b\u8a8d\u3081\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3001\u3068\u3044\u3046\u306e\u306f\u30eb\u30fc\u30eb\u5909\u66f4\u3068\u3044\u3046\u8996\u70b9\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u3055\u3055\u304b\u30c8\u30f3\u30c1\u30f3\u30ab\u30f3\u3067\u3042\u308b\u3053\u3068\u306f\u3044\u3046\u307e\u3067\u3082\u306a\u3044\u3002<\/p>\n<p>\u56fd\u304c\u5b9a\u3081\u305f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\uff14\u5e74\u306e\u8cc7\u7523\u3067\u3042\u308d\u3046\u304c10\u5e74\u306e\u8cc7\u7523\u3067\u3042\u308d\u3046\u304c\u3001\u3055\u3089\u306b\u5b9a\u984d\u6cd5\u3067\u511f\u5374\u3059\u308b\u3068\u5b9a\u3081\u3088\u3046\u304c\u3001\u5b9f\u52d9\u4e0a\u3001\uff12\uff5e\uff13\u5e74\u3067\u8cb7\u63db\u3048\u304c\u5fc5\u8981\u3068\u306a\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u56fd\u306e\u601d\u60d1\u306b\u306f\u95a2\u4fc2\u306a\u304f\u3001\u6642\u671f\u65e9\u3005\u306b\u8cb7\u63db\u3048\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u3064\u307e\u308a\u3001\u8cb7\u63db\u3048\u304c\u5b9f\u73fe\u3067\u304d\u308b\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u4f1a\u8a08\u7684\u306b\u306f\u591a\u984d\u306e\u6b8b\u5b58\u5e33\u7c3f\u4fa1\u984d\u3092\u9664\u5374\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3067\u3042\u308d\u3046\u304b\u3089\u3001\u6b63\u3057\u3044\u671f\u9593\u640d\u76ca\u306e\u9069\u6b63\u5316\u306f\u56f3\u308c\u306a\u3044\u7d50\u679c\u3068\u306a\u308b\u3002\u9006\u306b\u8cb7\u63db\u3048\u304c\u5b9f\u73fe\u3067\u304d\u306a\u3044\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u4f7f\u7528\u3059\u308b\u6a5f\u5668\u304c\u53e4\u3044\u305f\u3081\u306b\u540c\u696d\u3068\u306e\u7af6\u5408\u306b\u6557\u308c\u3001\u6dd8\u6c70\u3055\u308c\u308b\u4f1a\u793e\u304c\u5897\u3048\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3067\u304d\u308b\u3002<br \/>\n\u672c\u672b\u8ee2\u5012\u3068\u306f\u307e\u3055\u306b\u3053\u306e\u3053\u3068\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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