{"id":55383,"date":"2014-11-06T10:14:30","date_gmt":"2014-11-06T01:14:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=55383"},"modified":"2014-11-06T11:28:11","modified_gmt":"2014-11-06T02:28:11","slug":"permanent-assets-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-29\/","title":{"rendered":"\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c20\u56de\u3011\u300c\u5272\u5f15\u7387\u2461\u300d\uff5e\u5272\u5f15\u7387\u306e\u9078\u629e\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\u7b2c20\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u5272\u5f15\u7387\u2461\u300d<\/strong><\/h4>\n<p style=\"text-align: center;\">\u00a0\uff5e\u5272\u5f15\u7387\u306e\u9078\u629e\uff5e<\/p>\n<h5 style=\"text-align: center;\"><span style=\"font-size: 13px;\">\u00a0<\/span><\/h5>\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>\u5272\u5f15\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff16\u53f7\u3002\u4ee5\u4e0b\u300c\u6e1b\u640d\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff0945\u9805\u306b\u304a\u3044\u3066\u3001\uff14\u3064\u306e\u65b9\u6cd5\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a title=\"\u6e1b\u640d\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c19\u56de\u3011\u300c\u5272\u5f15\u7387\u2460\u300d\uff5e\u5272\u5f15\u8a08\u7b97\u306e\u8003\u3048\u65b9\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-27\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u3044\u3066\u3001\u4eca\u56de\u3082\u3001\u5272\u5f15\u7387\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\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\u9069\u7528\u6307\u91dd45\u9805<\/strong><\/h4>\n<p>\u6e1b\u640d\u9069\u7528\u6307\u91dd45\u9805\u306f\u3001\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u4fc2\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u305d\u306e\u898b\u7a4d\u5024\u304b\u3089\u4e56\u96e2\u3059\u308b\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u898b\u7a4d\u308a\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4f7f\u7528\u4fa1\u5024\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u5272\u5f15\u7387\u306f\u3001\u8ca8\u5e63\u306e\u6642\u9593\u4fa1\u5024\u3068\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u305d\u306e\u898b\u7a4d\u5024\u304b\u3089\u4e56\u96e2\u3059\u308b\u30ea\u30b9\u30af\u306e\u4e21\u65b9\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3068\u306a\u308b\u3068\u3057\u3001\u4ee5\u4e0b\u306b\u8ff0\u3079\u308b\uff14\u3064\u306e\u65b9\u6cd5\u53c8\u306f\u3053\u308c\u3089\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u305f\u3082\u306e\u3068\u306a\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd45\u9805\u3001126\u9805\u3001127\u9805\uff09\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 20px; border-radius: 20px;background-color:#98FB98;color:#2F4F4F;border-color:#98FB98;\">\n\t\t<p style=\"text-align: center;\"><strong>\u6e1b\u640d\u9069\u7528\u6307\u91dd45\u9805<\/strong><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<h4><span style=\"color: #228b22;\"><strong>\u2460\u3000\u8cc7\u7523\u306b\u56fa\u6709\u306e\u53ce\u76ca\u7387<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p><strong>\u4f01\u696d\u306e\u5185\u90e8\u7ba1\u7406\u76ee\u7684\u306e\u7d4c\u55b6\u8cc7\u6599\u3084\u4f7f\u7528\u8a08\u753b\u7b49\u306e\u5185\u90e8\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a\u3055\u308c\u308b\u3002<\/strong><\/div>\n<\/div>\n<p>\u5f53\u8a72\u4f01\u696d\u306b\u304a\u3051\u308b\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u56fa\u6709\u306e\u30ea\u30b9\u30af\u3092\u53cd\u6620\u3057\u305f\u53ce\u76ca\u7387\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u985e\u4f3c\u3057\u305f\u8a2d\u5099\u6295\u8cc7\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u7d99\u7d9a\u7684\u306b\u30cf\u30fc\u30c9\u30eb\u30fb\u30ec\u30fc\u30c8\u3092\u7528\u3044\u3066\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u4e8b\u696d\u90e8\u5225\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u6d3b\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u3092\u57fa\u790e\u3068\u3057\u3066\u3001\u7d4c\u55b6\u74b0\u5883\u306a\u3069\u306e\u4f01\u696d\u306e\u5916\u90e8\u8981\u56e0\u306b\u95a2\u3059\u308b\u60c5\u5831\u3084\u4f01\u696d\u304c\u7528\u3044\u3066\u3044\u308b\u5185\u90e8\u306e\u60c5\u5831\u306b\u7167\u3089\u3057\u4fee\u6b63\u3092\u52a0\u3048\u3001\u5f53\u8a72\u53ce\u76ca\u7387\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff61<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<h4><span style=\"color: #228b22;\"><strong>\u2461\u3000\u8cc7\u672c\u30b3\u30b9\u30c8<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\"><strong>\u5f53\u8a72\u4f01\u696d\u306b\u8981\u6c42\u3055\u308c\u308b\u8cc7\u672c\u30b3\u30b9\u30c8<\/strong><\/div>\n<\/div>\n<p>\u4f01\u696d\u306e\u501f\u5165\u8cc7\u672c\u30b3\u30b9\u30c8\u3068\u81ea\u5df1\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u52a0\u91cd\u5e73\u5747\u3057\u305f\u8cc7\u672c\u30b3\u30b9\u30c8\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<h4><span style=\"color: #228b22;\"><strong>\u2462\u3000\u5e02\u5834\u5e73\u5747\u306e\u53ce\u76ca\u7387<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\"><strong>\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u985e\u4f3c\u3057\u305f\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u56fa\u6709\u306e\u30ea\u30b9\u30af\u3092\u53cd\u6620\u3057\u305f\u5e02\u5834\u5e73\u5747\u3068\u8003\u3048\u3089\u308c\u308b\u5408\u7406\u7684\u306a\u53ce\u76ca\u7387<\/strong><\/div>\n<\/div>\n<p>\u985e\u4f3c\u306e\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u306b\u304a\u3051\u308b\u9084\u5143\u5229\u56de\u308a\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<h4><span style=\"color: #228b22;\"><strong>\u2463\u3000\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\u306e\u5229\u7387<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\"><strong>\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u307f\u3092\u88cf\u4ed8\u3051\uff08\u3044\u308f\u3086\u308b\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\uff09\u3068\u3057\u3066\u5927\u90e8\u5206\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3063\u305f\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3089\u308c\u308b\u5229\u7387<\/strong><\/div>\n<\/div>\n<p>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u307f\u3092\u88cf\u4ed8\u3051\uff08\u3044\u308f\u3086\u308b\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\uff09\u3068\u3057\u3066\u5927\u90e8\u5206\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3063\u305f\u3068\u304d\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u3089\u308c\u308b\u5229\u7387\u304c\u5f97\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5229\u7387\u3092\u5272\u5f15\u7387\u3068\u3057\u3066\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u8ffd\u52a0\u501f\u5165\u5229\u5b50\u7387\u3092\u7528\u3044\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd127\u9805\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u5272\u5f15\u7387\u306e\u9078\u629e<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u6e1b\u640d\u9069\u7528\u6307\u91dd45\u9805\u3067\u306f\uff14\u3064\u306e\u5272\u5f15\u7387\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><span style=\"color: #228b22;\"><strong>\u2460\u8cc7\u7523\u306b\u56fa\u6709\u306e\u53ce\u76ca\u7387<\/strong><\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u7523\u306e\u30ea\u30b9\u30af\u3092\u6700\u3082\u3088\u304f\u628a\u63e1\u3057\u3066\u3044\u308b\u4f01\u696d\u5185\u90e8\u306e\u60c5\u5831\u3092\u7528\u3044\u3066\u3044\u308b\u3068\u3044\u3046\u9577\u6240\u304c\u3042\u308b\u4e00\u65b9\u3001\u30cf\u30fc\u30c9\u30eb\u30fb\u30ec\u30fc\u30c8\u306e\u8a2d\u5b9a\u306b\u95a2\u3057\u3066\u6063\u610f\u7684\u306a\u8981\u7d20\u304c\u542b\u307e\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3092\u6392\u9664\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u77ed\u6240\u304c\u898b\u3089\u308c\u308b\u3002<\/p>\n<p><span style=\"color: #228b22;\"><strong>\u2462\u5e02\u5834\u5e73\u5747\u306e\u53ce\u76ca\u7387<\/strong><\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u985e\u4f3c\u306e\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u306b\u304a\u3051\u308b\u9084\u5143\u5229\u56de\u308a\u306a\u3069\u3092\u5165\u624b\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u5b9f\u52d9\u4e0a\u3001\u5f53\u8a72\u53ce\u76ca\u7387\u3092\u5165\u624b\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u9650\u5b9a\u7684\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><span style=\"color: #228b22;\"><strong>\u2463\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\u306e\u5229\u7387<\/strong><\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u307f\u3092\u88cf\u4ed8\u3051\uff08\u3044\u308f\u3086\u308b\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\uff09\u3068\u3057\u3066\u5927\u90e8\u5206\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u884c\u3063\u305f\u3068\u304d\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u5b9f\u52d9\u4e0a\u3001\u5f53\u8a72\u5229\u7387\u3092\u5165\u624b\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u9650\u5b9a\u7684\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u3068\u3001\u4e0a\u5834\u4f1a\u793e\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u52d9\u4e0a\u3001<span style=\"color: #228b22;\"><strong>\u2461\u8cc7\u672c\u30b3\u30b9\u30c8<\/strong><\/span>\u306e\u5229\u7528\u304c\u591a\u304f\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u63a8\u5bdf\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u8cc7\u672c\u30b3\u30b9\u30c8\u306e\u5229\u7528<\/strong><\/h4>\n<p>\u6e1b\u640d\u9069\u7528\u6307\u91dd\u306e\u300c\uff3b\u8a2d\u4f8b\uff16\uff3d\u4f7f\u7528\u4fa1\u5024\u306e\u7b97\u5b9a\u306b\u7528\u3044\u3089\u308c\u308b\u5272\u5f15\u7387\uff08\u7b2c45\u9805\u53c2\u7167\uff09\u300d\u3067\u306f\u3001\u6e1b\u640d\u9069\u7528\u6307\u91dd45\u9805\u3067\u8ff0\u3079\u305f\u5272\u5f15\u7387\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u6570\u5b57\u3092\u3082\u3063\u3066\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\uff3b\u8a2d\u4f8b\uff16\uff3d\u306b\u304a\u3051\u308b\u8cc7\u672c\u30b3\u30b9\u30c8\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u8ff0\u3079\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p><strong>\u3010\u6e1b\u640d\u9069\u7528\u6307\u91dd\u3000\u8a2d\u4f8b\uff16\u3011<\/strong><br \/>\n\u5f53\u8a72\u4f01\u696d\u53ca\u3073\u5f53\u8a72\u8cc7\u7523A\u306b\u95a2\u9023\u3059\u308b\u30c7\u30fc\u30bf\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u524d\u63d0\u6761\u4ef6\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5f53\u8a72\u8cc7\u7523A\u306b\u985e\u4f3c\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u4fdd\u6709\u306e\u610f\u601d\u6c7a\u5b9a\u306e\u969b\u306b\u7528\u3044\u3066\u3044\u308b\u30cf\u30fc\u30c9\u30eb\u30fb\u30ec\u30fc\u30c8\uff1a\uff17\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u985e\u4f3c\u306e\u8cc7\u7523\u306e\u5e02\u5834\u306b\u304a\u3051\u308b\u5e73\u5747\u7684\u306a\u5229\u56de\u308a\uff1a2.7\uff05\uff08\u7a0e\u5f15\u5f8c\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u7121\u30ea\u30b9\u30af\u30ec\u30fc\u30c8\uff1a\uff11%<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000X\u793e\u304c\u4e0a\u5834\u3057\u3066\u3044\u308b\u5e02\u5834\u306e\u671f\u5f85\u53ce\u76ca\u7387\uff1a4.5%<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000X\u793e\u304c\u4e0a\u5834\u3057\u3066\u3044\u308b\u682a\u5f0f\u5e02\u5834\u306b\u304a\u3051\u308b\u682a\u4fa1\u6307\u6570\u306e\u52d5\u304d\u306b\u5bfe\u3059\u308bX\u793e\u682a\u4fa1\u306e\u52d5\u304d\u306e\u6bd4\u7387\u3092\u57fa\u6e96\u3068\u3057\u305f\u03b2\uff08\u30d9\u30fc\u30bf\uff09\u5024\uff1a1.2<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000X\u793e\u306e\u501f\u5165\u8cc7\u672c\u30b3\u30b9\u30c8\uff1a\uff13%<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2466\u3000\u4ed6\u4eba\u8cc7\u672c\u3068\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\uff1a\uff17\uff1a\uff13<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2467\u3000\u5f53\u8a72\u8cc7\u7523\u306e\u5927\u90e8\u5206\u3092\u30ce\u30f3\u30ea\u30b3\u30fc\u30b9\u306e\u501f\u5165\u3067\u8abf\u9054\u3057\u305f\u5834\u5408\u306e\u5229\u7387\uff1a6.5\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\">\u2468\u3000\u5b9f\u52b9\u7a0e\u7387\uff1a40\uff05<\/p>\n<p style=\"margin-bottom: 3px;\">\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u7528\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u501f\u5165\u8cc7\u672c\u30b3\u30b9\u30c8\u3068\u81ea\u5df1\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u52a0\u91cd\u5e73\u5747\u3057\u305f\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u7528\u3044\u308b\u3053\u3068\u3068\u306a\u308b\uff61<\/p>\n<ul>\n<li>\u501f\u5165\u8cc7\u672c\u30b3\u30b9\u30c8\u306f\u3001\u524d\u63d0\u6761\u4ef6\u2465\u304b\u3089\uff13%\u3067\u3042\u308b\uff61<\/li>\n<li>\u81ea\u5df1\u8cc7\u672c\u30b3\u30b9\u30c8\u306f\u682a\u4e3b\u304c\u4f01\u696d\u306b\u8981\u6c42\u3059\u308b\u53ce\u76ca\u7387\u3092\u8868\u3057\u3066\u304a\u308a\u3001\u6b21\u306e\u8cc7\u672c\u8cc7\u7523\u8a55\u4fa1\u30e2\u30c7\u30eb\uff08CAPM\uff09\u304b\u3089\u8a08\u7b97\u3059\u308b\u3002<br \/>\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:#000000;\">\n\t\t<p>\u81ea\u5df1\u8cc7\u672c\u30b3\u30b9\u30c8\uff1d\u7121\u30ea\u30b9\u30af\u30ec\u30fc\u30c8\uff0b\u30d9\u30fc\u30bf\u5024\u00d7\uff08\u682a\u5f0f\u5e02\u5834\u306e\u671f\u5f85\u53ce\u76ca\u7387\uff0d\u7121\u30ea\u30b9\u30af\u30ec\u30fc\u30c8\uff09<\/p>\n<\/div>\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:#000000;\">\n\t\t<p>\uff11\uff05\uff08\u7121\u30ea\u30b9\u30af\u30ec\u30fc\u30c8\uff09\uff0b1.2\uff08\u03b2\u5024\uff09\u00d7\uff084.5\uff05\uff08\u682a\u5f0f\u5e02\u5834\u306e\u671f\u5f85\u53ce\u76ca\u7387\uff09\uff0d\uff11\uff05\uff08\u7121\u30ea\u30b9\u30af\u30ec\u30fc\u30c8\uff09\uff09\uff1d5.2\uff05<\/p>\n<\/div><\/li>\n<\/ul>\n<p>\u4ed6\u4eba\u8cc7\u672c\u3068\u81ea\u5df1\u8cc7\u672c\u306e\u5272\u5408\u306f7\uff1a3\u3067\u3042\u308b\u304b\u3089\u3001\u7a0e\u5f15\u524d\u306e\u52a0\u91cd\u5e73\u5747\u3057\u305f\u8cc7\u672c\u30b3\u30b9\u30c8\uff08\u5272\u5f15\u7387\uff09\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u304b\u3089\u30014.7\uff05\u3068\u306a\u308b\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:#000000;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55389\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/genson20-1.png\" alt=\"\" width=\"553\" height=\"42\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/genson20-1.png 902w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/genson20-1-300x22.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/p>\n<\/div>\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><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-56553\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/11\/genson20-2.png\" alt=\"\" width=\"553\" height=\"63\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/genson20-2.png 990w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/genson20-2-300x34.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2163\u3000\u305d\u306e\u4ed6\u306e\u8ad6\u70b9<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u5272\u5f15\u7387\u7b97\u5b9a\u306e\u6642\u70b9\u3068\u7d99\u7d9a\u6027<\/strong><\/h4>\n<p>\u4f7f\u7528\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u7528\u3044\u3089\u308c\u308b\u5272\u5f15\u7387\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e<span style=\"text-decoration: underline;\">\u6e2c\u5b9a\u6642\u70b9\u306e\u5272\u5f15\u7387<\/span>\u3092\u7528\u3044\u3001<span style=\"text-decoration: underline;\">\u539f\u5247\u3068\u3057\u3066\u3001\u7fcc\u671f\u4ee5\u964d\u306e\u4f1a\u8a08\u671f\u9593\u306b\u304a\u3044\u3066\u3082\u540c\u4e00\u306e\u65b9\u6cd5<\/span>\u306b\u3088\u308a\u7b97\u5b9a\u3055\u308c\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd43\u9805\uff09\u3002<\/p>\n<p>\u6e1b\u640d\u4f1a\u8a08\u3067\u306f\u3001\u4f7f\u7528\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u73fe\u5728\u304b\u3089\u5c06\u6765\u306b\u308f\u305f\u308b\u56de\u53ce\u53ef\u80fd\u6027\u3092\u53cd\u6620\u3059\u308b\u306e\u3067\u3001\u6e1b\u640d\u640d\u5931\u3092\u6e2c\u5b9a\u3059\u308b\u969b\u306b\u7b97\u5b9a\u3055\u308c\u308b\u4f7f\u7528\u4fa1\u5024\u306f\u3001\u4eca\u5f8c\u751f\u305a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u3001\u73fe\u5728\u6642\u70b9\u306e\u5272\u5f15\u7387\u3092\u7528\u3044\u3066\u5272\u308a\u5f15\u3044\u305f\u73fe\u5728\u4fa1\u5024\u3068\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd124\u9805\uff09\u3002<\/p>\n<h4><strong>\uff12\u3000\u5272\u5f15\u7387\u306f\u7a0e\u5f15\u524d\u306e\u6570\u5024<\/strong><\/h4>\n<p>\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u7a0e\u5f15\u524d\u306e\u6570\u5024\u3067\u3042\u308b\u3053\u3068\u306b\u5bfe\u5fdc\u3057\u3066\u3001\u5272\u5f15\u7387\u3082\u7a0e\u5f15\u524d\u306e\u6570\u5024\u3092\u7528\u3044\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd43\u9805\uff09\u3002<\/p>\n<h4><strong>\uff13\u3000\u8907\u6570\u306e\u5272\u5f15\u7387\u306e\u5229\u7528<\/strong><\/h4>\n<p>\u4f7f\u7528\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u7528\u3044\u3089\u308c\u308b\u5272\u5f15\u7387\u306f\u3001\u5b9f\u52d9\u4e0a\u3001\u5358\u4e00\u306e\u5272\u5f15\u7387\u3092\u4f7f\u7528\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u898b\u7a4d\u3082\u3089\u308c\u308b\u671f\u9593\u306e\u3046\u3061\u7570\u306a\u308b\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u5408\u7406\u7684\u3067\u8aac\u660e\u53ef\u80fd\u306a\u4eee\u5b9a\u53ca\u3073\u4e88\u6e2c\u306b\u57fa\u3065\u304d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u898b\u7a4d\u5024\u304b\u3089\u4e56\u96e2\u3059\u308b\u30ea\u30b9\u30af\u3084\u8ca8\u5e63\u306e\u6642\u9593\u4fa1\u5024\u304c\u76f8\u9055\u3059\u308b\u305f\u3081\u3001\u7570\u306a\u308b\u671f\u9593\u306b\u3064\u3044\u3066\u7570\u306a\u308b\u5272\u5f15\u7387\u3092\u898b\u7a4d\u3082\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5272\u5f15\u7387\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd44\u9805\u3001125\u9805\uff09\u3002<\/p>\n<h4><strong>\uff14\u3000\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5272\u5f15\u7387<\/strong><\/h4>\n<p>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u3001\u9023\u7d50\u306e\u898b\u5730\u304b\u3089\u3001\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3044\u3066\u7528\u3044\u3089\u308c\u305f\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u5358\u4f4d\u304c\u898b\u76f4\u3055\u308c\u305f\u5834\u5408\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd10\u9805\uff09\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4f7f\u7528\u4fa1\u5024\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u5272\u5f15\u7387\u3082\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306b\u5fdc\u3058\u3066\u898b\u76f4\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd47\u9805\u3001128\u9805\uff09\u3002<\/p>\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><\/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>\u5272\u5f15\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c\uff16\u53f7\u3002\u4ee5\u4e0b\u300c\u6e1b\u640d\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff0945\u9805\u306b\u304a\u3044\u3066\u3001\uff14\u3064\u306e\u65b9\u6cd5\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u524d\u56de\u306b\u5f15\u304d\u7d9a\u3044\u3066\u3001\u4eca\u56de\u3082\u3001\u5272\u5f15\u7387\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\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","protected":false},"author":840,"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":[1768],"series":[1157],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 01:39:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/55383"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=55383"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/55383\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=55383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=55383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=55383"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=55383"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=55383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}