{"id":56982,"date":"2014-11-27T10:12:34","date_gmt":"2014-11-27T01:12:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=56982"},"modified":"2015-01-28T10:53:37","modified_gmt":"2015-01-28T01:53:37","slug":"financial-statements-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-29\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c23\u56de\u3011\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u7b2c\uff12\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff17\u670828\u65e5\u4ed8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\" align=\"left\"><strong>\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"left\"><strong>\u3010\u7b2c23\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7b2c\uff12\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff17\u670828\u65e5\u4ed8\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p align=\"right\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p><strong><a title=\"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3010\u7b2c22\u56de\u3011\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u30fb\u300c\u7b2c\uff11\u6b21\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e74\uff16\u6708\uff12\u65e5\u4ed8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-28\/\" target=\"_blank\">\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d<\/a>\u300110\u670829\u65e5\u30ea\u30ea\u30fc\u30b9\u306b\u304a\u3044\u3066\u672c\u5e74\uff13\u5ea6\u76ee\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3092\u516c\u8868\u3057\u305f\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u306b\u304a\u3051\u308b\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u3001\u4eca\u56de\u306f\u7b2c\uff12\u56de\u76ee\u306e\u8abf\u67fb\u7d50\u679c\u3092\u691c\u8a3c\u3057\u305f\u3044\u3002<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\u306e\u6982\u8981<span style=\"font-size: 12px; color: #666699;\">\uff08\u518d\u63b2\uff09<\/span>\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<p>\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\uff2a\uff22\uff32\u300d\u3068\u3044\u3046\uff09\u306f\u30011997\uff08\u5e73\u6210\uff19\uff09\u5e74\u5275\u696d\u3002\u5275\u696d\u6642\u306e\u793e\u540d\u306f\u3001\u65e5\u672c\u4e8c\u8f2a\u8eca\u30ed\u30fc\u30c9\u30b5\u30fc\u30d3\u30b9\u682a\u5f0f\u4f1a\u793e\u3002\u305d\u306e\u5f8c\u3001\u5e73\u621011\u5e74\uff18\u6708\u306b\u73fe\u793e\u540d\u306b\u5909\u66f4\u3002<br \/>\n\uff2a\uff22\uff32\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u696d\u76ee\u7684\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/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>24\u6642\u9593365\u65e5\u5bfe\u5fdc\u306e\u7dcf\u5408\u751f\u6d3b\u30c8\u30e9\u30d6\u30eb\u89e3\u6c7a\u30b5\u30fc\u30d3\u30b9\u300c\u751f\u6d3b\u6551\u6025\u8eca\u300d\u3092\u5168\u56fd\u5c55\u958b\u3057\u3001\u30ac\u30e9\u30b9\u30fb\u6c34\u307e\u308f\u308a\u30fb\u30ab\u30ae\u30fb\u30d1\u30bd\u30b3\u30f3\u306e\u30c8\u30e9\u30d6\u30eb\u89e3\u6c7a\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u69d8\u3005\u306a\u304a\u56f0\u308a\u3054\u3068\u306b\u5bfe\u5fdc\u3002<\/p>\n<\/div>\n<p>\u9023\u7d50\u58f2\u4e0a\u9ad810,405\u767e\u4e07\u5186\u3001\u9023\u7d50\u7d4c\u5e38\u5229\u76ca141\u767e\u4e07\u5186\uff08\u6570\u5b57\u306f\u3044\u305a\u308c\u3082\u5e73\u621025\u5e74\uff19\u6708\u671f\uff09\u3002\u5f93\u696d\u54e1\u6570196\u540d\u3002\u672c\u5e97\u6240\u5728\u5730\u3001\u611b\u77e5\u770c\u540d\u53e4\u5c4b\u5e02\u3002\u6771\u8a3c\uff11\u90e8\u3001\u540d\u8a3c\uff11\u90e8\u4e0a\u5834\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u30102014\uff08\u5e73\u621026\uff09\u5e74\uff15\u6708\u4ee5\u964d\u306e\u9069\u6642\u958b\u793a\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/11\/fusei23-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-56957\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/11\/fusei23-1.png\" alt=\"5\u67082\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u53ca\u3073\u5e73\u621026\u5e749\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306e\u767a\u8868\u65e5\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 6\u67083\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 6\u670813\u65e5\t2014\u5e749\u6708\u671f\u7b2c2\u56db\u534a\u671f\u5831\u544a\u66f8 6\u670814\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u518d\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 7\u670828\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 8\u67088\u65e5\t\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u516c\u8868\u63aa\u7f6e\u53ca\u3073\u6539\u5584\u5831\u544a\u66f8\u306e\u63d0\u51fa\u8981\u6c42\u4e26\u3073\u306b\u540d\u53e4\u5c4b\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u6539\u5584\u5831\u544a\u66f8\u306e\u63d0\u51fa\u8981\u6c42\u306b\u3064\u3044\u3066 8\u670811\u65e5\t\u7279\u5225\u640d\u5931\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 8\u670822\u65e5\t\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u53ca\u3073\u540d\u53e4\u5c4b\u8a3c\u5238\u53d6\u5f15\u6240\u3078\u306e\u6539\u5584\u5831\u544a\u66f8\u306e\u63d0\u51fa\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 8\u670822\u65e5\t\u9023\u7d50\u5b50\u4f1a\u793e\u306e\u5f79\u54e1\u306e\u7570\u52d5\u53ca\u3073\u9078\u4efb\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 10\u670829\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b 11\u670811\u65e5\t\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\" width=\"550\" height=\"443\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u6982\u3000\u8981\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\uff08\u4e0d\u6b63\u767a\u899a\uff09\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2014\uff08\u5e73\u621026\uff09\u5e74\uff16\u670814\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u518d\u8a2d\u7f6e\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3015<\/strong><\/span><\/p>\n<ul>\n<li>\u59d4\u54e1\u9577\uff1a\u7384\u3000\u541b\u5148\uff08\u5f01\u8b77\u58eb\uff09<\/li>\n<li>\u59d4\u3000\u54e1\uff1a\u98db\u7530\u3000\u535a\uff08\u5f01\u8b77\u58eb\uff09<\/li>\n<li>\u59d4\u3000\u54e1\uff1a\u5b89\u7530\u3000\u5e78\u4e00\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u8abf\u67fb\u671f\u9593\u3015<\/strong><\/span><\/p>\n<p style=\"padding-left: 30px;\">2014\uff08\u5e73\u621026\uff09\u5e74\uff16\u670814\u65e5\u304b\u3089\uff17\u670825\u65e5\u307e\u3067<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u8abf\u67fb\u4f9d\u983c\u8005\u3015<\/strong><\/span><\/p>\n<p style=\"padding-left: 30px;\">\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u76ee\u7684\u3015<\/strong><\/span><\/p>\n<p style=\"padding-left: 30px;\">\u682a\u5f0f\u4f1a\u793e\u30d0\u30a4\u30ce\u30b9\u306e\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u4fc2\u3059\u308b\u96fb\u5b50\u30e1\u30fc\u30eb\u8abf\u67fb\u306e\u7bc4\u56f2\u3092\u5e83\u3052\u305f\u4e0a\u3067\u3001\u8ffd\u52a0\u306e\u8abf\u67fb\u3092\u5b9f\u65bd\u3057\u3001\u307e\u305f\u3001\u65e5\u672c\u96fb\u6e90\u6280\u8853\u793e\u682a\u5f0f\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u53ca\u3073\u8cb8\u4ed8\u306b\u95a2\u3059\u308b\u7591\u5ff5\u70b9\u306b\u3064\u3044\u3066\u3082\u3001\u8abf\u67fb\u3068\u8a55\u4fa1\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u9069\u6642\u958b\u793a\u3015<\/strong><\/span><\/p>\n<ul>\n<li>2014\uff08\u5e73\u621026\uff09\u5e74\uff17\u670828\u65e5<br \/>\n\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u5831\u544a\u66f8\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u518d\u8a2d\u7f6e\u306b\u81f3\u3063\u305f\u7d4c\u7def<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\uff15\u6708\uff12\u65e5\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u8abf\u67fb\u59d4\u54e1\u4f1a\uff08\u4ee5\u4e0b\u300c\u7b2c\uff11\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u300d\u3068\u3044\u3046\uff09\u3067\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u682a\u5f0f\u4f1a\u793e\u30d0\u30a4\u30ce\u30b9\uff08\u4ee5\u4e0b\u300c\u30d0\u30a4\u30ce\u30b9\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3051\u308b\u4e0d\u9069\u6b63\u306a\u58f2\u4e0a\u8a08\u4e0a\u306b\u3064\u3044\u3066\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u5f8c\u306e\uff16\u670813\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\uff2a\uff22\uff32\u306e2014\u5e74\uff19\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u5831\u544a\u66f8\u306b\u306f\u3001\u8ffd\u52a0\u60c5\u5831\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u8a18\u8f09\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7b2c\uff12\u6b21\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3088\u308a\u5224\u660e\u3057\u305f\u4e8b\u5b9f\uff08\u305d\u306e\u2460\u3000\u30d0\u30a4\u30ce\u30b9\u306b\u304a\u3051\u308b\u4e0d\u9069\u6b63\u306a\u58f2\u4e0a\u8a08\u4e0a\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u698a\u539f\u793e\u9577\u306e\u95a2\u4e0e\u53c8\u306f\u8a8d\u8b58<\/strong><\/h4>\n<p>e-mail\u8abf\u67fb\u53ca\u3073\u4ed6\u306e\u95a2\u4fc2\u8005\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u306b\u3088\u308c\u3070\u3001\u698a\u539f\u793e\u9577\u81ea\u8eab\u306f\u3001\u30d0\u30a4\u30ce\u30b9\u306e\u500b\u3005\u306e\u73fe\u5834\u3084\u6848\u4ef6\u7b49\u3092\u628a\u63e1\u3057\u3066\u304a\u3089\u305a\u3001\u4e0d\u9069\u6b63\u306a\u58f2\u4e0a\u8a08\u4e0a\u306b\u3064\u3044\u3066\u306e\u95a2\u4e0e\u53c8\u306f\u8a8d\u8b58\u3092\u63a8\u5bdf\u3055\u305b\u308b\u8a3c\u62e0\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u540c\u6c0f\u306e\u95a2\u4e0e\u53c8\u306f\u8a8d\u8b58\u304c\u3042\u3063\u305f\u3068\u307e\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\uff26\u6c0f\u306e\u95a2\u4e0e\u53c8\u306f\u8a8d\u8b58<\/strong><\/h4>\n<p>\uff26\u6c0f\u306b\u9001\u4fe1\u3055\u308c\u305fe-mail\u306b\u306f\u3001\u30d0\u30a4\u30ce\u30b9\u306b\u304a\u3051\u308b\u4e0d\u9069\u6b63\u306a\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u4fc2\u3059\u308b\u3082\u306e\u306f\u306a\u304f\u3001\u4ed6\u306e\u8a3c\u62e0\u304b\u3089\u3082\u3001\u540c\u6c0f\u304c\u4e0d\u9069\u6b63\u306a\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u4e0e\u53c8\u306f\u3053\u308c\u3092\u8a8d\u8b58\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u63a8\u8a8d\u3055\u305b\u308b\u3082\u306e\u306f\u306a\u304f\u3001\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u540c\u6c0f\u306b\u3064\u3044\u3066\u3001\u95a2\u4e0e\u53c8\u306f\u8a8d\u8b58\u304c\u3042\u3063\u305f\u3068\u307e\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\uff2a\uff22\uff32\u53d6\u7de0\u5f79\u304c\u672c\u4ef6\u6295\u878d\u8cc7\u3092\u5b9f\u884c\u3059\u308b\u3068\u5224\u65ad\u3057\u305f\u3053\u3068\u304c\u5584\u7ba1\u6ce8\u610f\u7fa9\u52d9\u9055\u53cd\u306b\u3042\u305f\u308b\u304b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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-15px;\"><strong>\uff08\uff12\uff09\u3000\u6295\u878d\u8cc7\u306b\u81f3\u3063\u305f\u7d4c\u7def<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\uff12\u6708\uff15\u65e5\u3001\uff2a\uff22\uff32\u698a\u539f\u793e\u9577\u306f\u3001\u77e5\u4eba\u3092\u4ecb\u3057\u3066\uff2e\uff24\uff27\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u539f\u7530\u514b\u5e73\uff08\u4ee5\u4e0b\u300c\u539f\u7530\u793e\u9577\u300d\u3068\u3044\u3046\uff09\u3068\u9762\u4f1a\u3057\u3001\u8cc7\u91d1\u652f\u63f4\u306e\u8981\u8acb\u3092\u53d7\u3051\u305f\u3002\u539f\u7530\u793e\u9577\u304b\u3089\u3001\uff2e\uff24\uff27\u306e\u624b\u304c\u3051\u308b\uff2c\uff25\uff24\u7167\u660e\u30d3\u30b8\u30cd\u30b9\u306e\u5c06\u6765\u6027\u3092\u805e\u304b\u3055\u308c\u3001\u63d0\u643a\u306b\u3088\u308b\uff2a\uff22\uff32\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u698a\u539f\u793e\u9577\u306f\u3001\u6295\u8cc7\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u4f1d\u3048\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u3001\u8ca1\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u53ca\u3073\u682a\u4fa1\u7b97\u5b9a\u306a\u3069\u3092\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u3001\u4e26\u884c\u3057\u3066\u3001\uff2e\uff24\uff27\u88fd\uff2c\uff25\uff24\u7167\u660e\u3068\u4ed6\u793e\u88fd\u54c1\u3068\u306e\u30b9\u30da\u30c3\u30af\u306e\u6bd4\u8f03\u306a\u3069\u3001\u6280\u8853\u7684\u88cf\u4ed8\u3051\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u5e73\u621026\u5e74\uff12\u670827\u65e5\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3067\u53d6\u7de0\u5f79\u4f1a\u6c7a\u8b70\u3092\u884c\u3063\u305f\uff08\u305f\u3060\u3057\u4f1a\u793e\u6cd5370\u6761\u306b\u57fa\u3065\u304f\u307f\u306a\u3057\u6c7a\u8b70<span style=\"color: #b22222;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span><\/span>\uff09\u3002<\/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>\u3000<\/strong>\u5e73\u621026\u5e74\uff19\u6708\u307e\u3067\u306b\uff2e\uff24\uff27\u304c\u50b5\u52d9\u8d85\u904e\u3092\u8131\u3059\u308b\u3053\u3068\u53ca\u3073\u5229\u76ca\u8a08\u753b\u304c\u672a\u9054\u306e\u5834\u5408\u306b\u306f\u3001\u51fa\u8cc7\u306b\u3064\u3044\u3066\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3001<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u540c\u670828\u65e5\u306b29,000\u5343\u5186\u3092\u51fa\u8cc7\u3057\u3001121,000\u5343\u5186\u306e\u8cb8\u4ed8\u3051\u3092\u884c\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\uff2e\uff24\uff27\u306e\u5546\u54c1\u5728\u5eab\u306b\u5bfe\u3057\u3066\u96c6\u5408\u7269\u8b72\u6e21\u62c5\u4fdd\u3092\u3001\u58f2\u639b\u50b5\u6a29\u306b\u5bfe\u3057\u3066\u50b5\u6a29\u8b72\u6e21\u62c5\u4fdd\u306e\u8a2d\u5b9a\u3092\u53d7\u3051\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\uff2a\uff22\uff32\u306f\u3001\u540c\u6c7a\u8b70\u306b\u57fa\u3065\u304d\u3001\u540c\u670827\u65e5\u4ed8\u3067\u6295\u8cc7\u5951\u7d04\u66f8\u3092\u3001\u540c\u670828\u65e5\u4ed8\u3067\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u3092\u7de0\u7d50\u3057\u3001\u5b9f\u884c\u3057\u305f\u3002\u540c\u6642\u306b\u3001\u96c6\u5408\u7269\u6839\u8b72\u6e21\u62c5\u4fdd\u8a2d\u5b9a\u5951\u7d04\u53ca\u3073\u50b5\u6a29\u6839\u8b72\u6e21\u62c5\u4fdd\u8a2d\u5b9a\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u52d5\u7523\u8b72\u6e21\u767b\u8a18\u53ca\u3073\u50b5\u6a29\u8b72\u6e21\u767b\u8a18\u624b\u7d9a\u304c\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"color: #b22222;\">\uff08\u203b\uff09\u3000<\/span>\u4f1a\u793e\u6cd5\u7b2c370\u6761\uff08\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u306e\u7701\u7565\uff08\u4e00\u90e8\u629c\u7c8b\uff09\uff09<br \/>\n<strong>\u3000<\/strong>\u53d6\u7de0\u5f79\u4f1a\u8a2d\u7f6e\u4f1a\u793e\u306f\u3001\u53d6\u7de0\u5f79\u304c\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u306e\u76ee\u7684\u3067\u3042\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u63d0\u6848\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u63d0\u6848\u306b\u3064\u304d\u53d6\u7de0\u5f79\u306e\u5168\u54e1\u304c\u66f8\u9762\u53c8\u306f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308a\u540c\u610f\u306e\u610f\u601d\u8868\u793a\u3092\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u63d0\u6848\u3092\u53ef\u6c7a\u3059\u308b\u65e8\u306e\u53d6\u7de0\u5f79\u4f1a\u306e\u6c7a\u8b70\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u65e8\u3092\u5b9a\u6b3e\u3067\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u672c\u4ef6\u6295\u878d\u8cc7\u306e\u5224\u65ad\u5185\u5bb9\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\u4ee5\u4e0b\u306e\u5224\u65ad\u306b\u57fa\u3065\u304d\u3001\u672c\u4ef6\u6295\u878d\u8cc7\u306b\u3064\u3044\u3066\u305d\u306e\u5224\u65ad\u904e\u7a0b\u53ca\u3073\u5185\u5bb9\u306b\u8457\u3057\u304f\u4e0d\u5408\u7406\u306a\u70b9\u304c\u3042\u308b\u3068\u307e\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u304b\u3089\u3001\uff2a\uff22\uff32\u5404\u53d6\u7de0\u5f79\u304c\u5584\u7ba1\u6ce8\u610f\u7fa9\u52d9\u306b\u9055\u53cd\u3057\u305f\u3068\u307e\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff2e\uff24\uff27\u306e\uff2c\uff25\uff24\u7167\u660e\u4e8b\u696d\u3068\uff2a\uff22\uff32\u30b0\u30eb\u30fc\u30d7\u306e\u4e8b\u696d\u3092\u63d0\u643a\u3055\u305b\u308b\u3053\u3068\u306b\u7d4c\u55b6\u4e0a\u306e\u5408\u7406\u6027\u304c\u306a\u3044\u3068\u306f\u8a00\u3048\u305a\u3001\u63d0\u643a\u306e\u305f\u3081\u306e\u51fa\u8cc7\u306f\u3001\u5408\u7406\u6027\u304c\u3042\u308b\u3068\u8a00\u3048\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u51fa\u8cc7\u306b\u4fc2\u308b\u682a\u4fa1\u306f\u8a55\u4fa1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308a\u3001\u5f53\u8a72\u682a\u4fa1\u7b97\u5b9a\u3082\u3001\uff2e\uff24\uff27\u306e\u4e8b\u696d\u304c\u5229\u76ca\u8a08\u753b\u3069\u304a\u308a\u306b\u9032\u307e\u306a\u3044\u3053\u3068\u3092\u898b\u8fbc\u3093\u3067\u4f5c\u6210\u3055\u308c\u305f\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff2a\uff22\uff32\u306b\u3088\u308b\u51fa\u8cc7\u5f8c\u3001\uff2e\uff24\uff27\u306e\u58f2\u4e0a\u304c\u62e1\u5927\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8cb8\u4ed8\u3051\u306b\u3064\u3044\u3066\u306f\u30c8\u30fc\u30de\u30c4\u306b\u3088\u308b\u5728\u5eab\u8a55\u4fa1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u62c5\u4fdd\u3092\u6709\u52b9\u306b\u53d6\u5f97\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\uff2e\uff24\uff27\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8abf\u9054\u53ca\u3073\u4f7f\u9014\u306b\u95a2\u3059\u308b\u691c\u8a0e<\/strong><\/h4>\n<p>\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u306f\u3001\uff2e\uff24\uff27\u306b\u304a\u3051\u308b\u8cc7\u91d1\u8abf\u9054\u306b\u4e0d\u9069\u5207\u306a\u70b9\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3001\u307e\u305f\u3001\u8cc7\u91d1\u4f7f\u9014\u306b\u5408\u7406\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3057\u305f\u3068\u3053\u308d\u3001\u3044\u305a\u308c\u3082\u3001\u4e0d\u9069\u5207\u3068\u8a8d\u3081\u3089\u308c\u308b\u306b\u8db3\u308a\u308b\u7591\u7fa9\u306f\u78ba\u8a8d\u3067\u304d\u306a\u304b\u3063\u305f\u3001\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6539\u5584\u5831\u544a\u66f8<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306b\u3088\u308b\u516c\u8868\u63aa\u7f6e<\/strong><\/h4>\n<p>\uff2a\uff22\uff32\u306b\u3088\u308b\uff12\u5ea6\u306b\u308f\u305f\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u3092\u53d7\u3051\u3001\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u306f\u3001\uff18\u6708\uff18\u65e5\u3001\u300c<a title=\"\u6771\u4eac\u8a3c\u5238\u53d6\u5f15\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tse.or.jp\/listing\/kouhyou\/b7gje600000057sn-att\/JapanBestRescue-140808.pdf\" target=\"_blank\">\u516c\u8868\u63aa\u7f6e\u53ca\u3073\u6539\u5584\u5831\u544a\u66f8\u306e\u5fb4\u6c42\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u30ea\u30ea\u30fc\u30b9\u3057\u305f\u3002\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<br \/>\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><strong>\u3000<\/strong>\u30b8\u30e3\u30d1\u30f3\u30d9\u30b9\u30c8\u30ec\u30b9\u30ad\u30e5\u30fc\u30b7\u30b9\u30c6\u30e0\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u540c\u793e\u300d\u3068\u3044\u3046\u3002\uff09\u306f\u3001\u5e73\u621026\u5e74\uff16\u6708\uff13\u65e5\u306b\u3001\u540c\u793e\u5b50\u4f1a\u793e\u3067\u3042\u308b\u682a\u5f0f\u4f1a\u793e\u30d0\u30a4\u30ce\u30b9\uff08\u4ee5\u4e0b\u300c\u30d0\u30a4\u30ce\u30b9\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u304a\u3051\u308b\u4e0d\u9069\u5207\u306a\u58f2\u4e0a\u8a08\u4e0a\u7b49\u306b\u95a2\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u3092\u958b\u793a\u3057\u3001\u5e73\u621026\u5e74\uff16\u670816\u65e5\u306b\u904e\u5e74\u5ea6\u306e\u6c7a\u7b97\u77ed\u4fe1\u7b49\u306e\u8a02\u6b63\u3092\u958b\u793a\u3057\u307e\u3057\u305f\u3002\u52a0\u3048\u3066\u3001\u540c\u793e\u306f\u3001\u5e73\u621026\u5e74\uff16\u670814\u65e5\u306b\u3001\u8ffd\u52a0\u8abf\u67fb\u7b49\u3092\u884c\u3046\u305f\u3081\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u518d\u8a2d\u7f6e\u3092\u884c\u3044\u3001\u5e73\u621026\u5e74\uff17\u670828\u65e5\u306b\u8abf\u67fb\u5831\u544a\u66f8\u3092\u958b\u793a\u3057\u307e\u3057\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u3053\u308c\u3089\u306b\u3088\u308a\u3001\u30d0\u30a4\u30ce\u30b9\u306b\u304a\u3051\u308b\u9664\u67d3\u4e8b\u696d\u306b\u4fc2\u308b\u58f2\u4e0a\u8a08\u4e0a\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u3001\u9664\u67d3\u4f5c\u696d\u306e\u6708\u6b21\u51fa\u6765\u9ad8\u3068\u306f\u5408\u81f4\u3057\u306a\u3044\u5148\u884c\u8a08\u4e0a\u7b49\u3092\u884c\u3063\u3066\u3044\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u540c\u793e\u306f\u3001\u5e73\u621025\u5e74\uff19\u6708\u671f\u304b\u3089\u5e73\u621026\u5e74\uff19\u6708\u671f\u7b2c\uff11\u56db\u534a\u671f\u307e\u3067\u865a\u507d\u3068\u8a8d\u3081\u3089\u308c\u308b\u958b\u793a\u3092\u3057\u3066\u304a\u308a\u3001\u8a02\u6b63\u306e\u7d50\u679c\u3001\u5e73\u621025\u5e74\uff19\u6708\u671f\u306e\u9023\u7d50\u5f53\u671f\u7d14\u5229\u76ca\u304c382\u767e\u4e07\u5186\u306e\u9ed2\u5b57\u304b\u3089486\u767e\u4e07\u5186\u306e\u8d64\u5b57\uff08\u5f53\u671f\u7d14\u640d\u5931\uff09\u306b\u8ee2\u843d\u3059\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u307e\u3057\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u307e\u305f\u3001\u4e0d\u9069\u5207\u306a\u58f2\u4e0a\u8a08\u4e0a\u306f\u30d0\u30a4\u30ce\u30b9\u306e\u4ee3\u8868\u8005\u3092\u542b\u3080\u53d6\u7de0\u5f79\u306e\u4e3b\u5c0e\u306b\u3088\u308a\u884c\u308f\u308c\u3066\u3044\u305f\u3053\u3068\u3001\u30d0\u30a4\u30ce\u30b9\u306e\u7ba1\u7406\u90e8\u9577\u306e\u8077\u306b\u3042\u308b\u540c\u793e\u53d6\u7de0\u5f79\u306f\u30d0\u30a4\u30ce\u30b9\u306e\u7ba1\u7406\u696d\u52d9\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u76e3\u7763\u3092\u884c\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u3001\u540c\u793e\u53d6\u7de0\u5f79\u306e\u4e00\u90e8\u306f\u4e0d\u9069\u5207\u306a\u58f2\u4e0a\u8a08\u4e0a\u306e\u4e8b\u5b9f\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u304c\u3089\u3053\u308c\u3092\u653e\u7f6e\u3057\u3066\u3044\u305f\u3053\u3068\u7b49\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u672c\u4ef6\u306f\u3001\u9069\u6642\u958b\u793a\u306b\u4fc2\u308b\u9075\u5b88\u4e8b\u9805\u306b\u9055\u53cd\u3057\u3001\u304b\u3064\u3001\u6295\u8cc7\u8005\u306e\u6295\u8cc7\u5224\u65ad\u306b\u76f8\u5f53\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u516c\u8868\u3092\u8981\u3059\u308b\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u516c\u8868\u63aa\u7f6e\u3092\u884c\u3046\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u307e\u305f\u3001\u672c\u4ef6\u306f\u3001\u540c\u793e\u306e\u9069\u6642\u958b\u793a\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306e\u4f53\u5236\u306e\u4e0d\u5099\u306b\u8d77\u56e0\u3059\u308b\u4e0d\u9069\u5207\u306a\u958b\u793a\u3067\u3042\u308a\u3001\u540c\u793e\u306e\u9069\u6642\u958b\u793a\u4f53\u5236\u306b\u3064\u3044\u3066\u6539\u5584\u306e\u5fc5\u8981\u6027\u304c\u9ad8\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u7d4c\u7def\u53ca\u3073\u6539\u5584\u63aa\u7f6e\u3092\u8a18\u8f09\u3057\u305f\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u53d6\u7de0\u5f79\u53ca\u3073\u76e3\u67fb\u5f79\u306e\u8f9e\u4efb<\/strong><\/h4>\n<p>\u6539\u5584\u5831\u544a\u66f8\u3067\u306f\u3001\u30d0\u30a4\u30ce\u30b9\u306b\u304a\u3051\u308b\u4e0d\u9069\u5207\u306a\u58f2\u4e0a\u8a08\u4e0a\u306b\u95a2\u4e0e\u3057\u3001\u53c8\u306f\u3053\u308c\u3092\u8a8d\u8b58\u3057\u3066\u3044\u305f\u6e6f\u5ddd\u793e\u9577\u3001\u7af9\u5185\u53d6\u7de0\u5f79\u53ca\u3073\uff2a\uff22\uff32\u7ba1\u7406\u90e8\u7d4c\u7406\u30b0\u30eb\u30fc\u30d7\u30fb\u30b7\u30cb\u30a2\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\uff24\u6c0f\uff08\u7b2c\uff11\u6b21\u8abf\u67fb\u5831\u544a\u66f8\u3067\u306f\uff39\u6c0f\u3068\u3055\u308c\u3066\u3044\u305f\uff09\u306f\u3001\uff18\u670825\u65e5\u958b\u50ac\u4e88\u5b9a\u306e\u30d0\u30a4\u30ce\u30b9\u81e8\u6642\u682a\u4e3b\u7dcf\u4f1a\u3067\u8f9e\u4efb\u3057\u3001\u65b0\u4efb\u53d6\u7de0\u5f79\u304c\u9078\u4efb\u3055\u308c\u308b\u3053\u3068\u304c\u5831\u544a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u6539\u5584\u63aa\u7f6e<\/strong><\/h4>\n<p>\u6539\u5584\u5831\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u6539\u5584\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u5b50\u4f1a\u793e\u306e\u7ba1\u7406\u4f53\u5236\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u9069\u5207\u306a\u696d\u52d9\u624b\u9806\u306e\u9078\u5b9a\u53ca\u3073\u904b\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u65b0\u898f\u4e8b\u696d\u306b\u5bfe\u3059\u308b\u4e8b\u524d\u8abf\u67fb\u53ca\u3073\u7740\u624b\u5f8c\u306e\u30ea\u30b9\u30af\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u5236\u5ea6\u306e\u6574\u5099<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u904e\u5270\u306a\u63a5\u5f85\u306b\u4f9d\u5b58\u3059\u308b\u55b6\u696d\u624b\u6cd5\u306e\u7981\u6b62<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u76e3\u67fb\u5f79\u4f1a\u5ba4\u306e\u8a2d\u7f6e\u53ca\u3073\u5185\u90e8\u76e3\u67fb\u5ba4\u306e\u62e1\u5145<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2465<\/span>\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58\u306e\u5fb9\u5e95<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2466<\/span>\u3000\u5f53\u793e\u53d6\u7de0\u5f79\u4f1a\u306e\u6d3b\u6027\u5316<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\uff13\u5ea6\u76ee\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8a2d\u7f6e\u3078\uff0d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n\u518d\u767a\u9632\u6b62\u7b56\u3092\u5b9f\u884c\u4e2d\u306e\uff2a\uff22\uff32\u306b\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u5143\u95a2\u4fc2\u8005\u304b\u3089\u544a\u767a\u6587\u66f8\u304c\u5c4a\u3044\u305f\u306e\u306f\u3001\u5e73\u621026\u5e7410\u670820\u65e5\u3002\uff2a\uff22\uff32\u306f\u3001\u300c\u544a\u767a\u6587\u66f8\u306b\u4fc2\u308b\u8a18\u8f09\u5185\u5bb9\u7b49\u306b\u306f\u4fe1\u6191\u6027\u306b\u7591\u7fa9\u304c\u3042\u308b\u300d\u3068\u3057\u306a\u304c\u3089\u3082\u3001\uff13\u5ea6\u76ee\u306e\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306b\u8e0f\u307f\u5207\u3063\u305f\u3002<\/p>\n<p>\u305d\u306e\u76ee\u7684\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u70b9\u3092\u6319\u3052\u3066\u3044\u308b\uff08\u540c\u670829\u65e5\u30ea\u30ea\u30fc\u30b9\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff11\uff09<\/span>\u3000\u4ee3\u8868\u53d6\u7de0\u5f79\u500b\u4eba\u306b\u3088\u308b\u7532\u793e\u3078\u306e\u51fa\u8cc7\u306e\u6709\u7121\u53ca\u3073\u5b50\u4f1a\u793e\u30fb\u95a2\u9023\u4f1a\u793e\u3078\u306e\u8a72\u5f53\u6027\u306e\u6709\u7121<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff12\uff09<\/span>\u3000\u95a2\u9023\u5f53\u4e8b\u8005\u306e\u7bc4\u56f2\u3068\u7db2\u7f85\u6027<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff13\uff09<\/span>\u3000<span style=\"color: #cd5c5c;\">\uff08\uff11\uff09<\/span>\u3092\u542b\u3080\u4ee3\u8868\u53d6\u7de0\u5f79\u500b\u4eba\u306b\u3088\u308b\u51fa\u8cc7\u7b49\u306e\u8cc7\u91d1\u306e\u6d41\u308c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff14\uff09<\/span>\u3000\u682a\u5f0f\u4f1a\u793e\u30d0\u30a4\u30ce\u30b9\u306e\u4e0d\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u95a2\u4e0e\u306e\u6709\u7121<\/p>\n<\/div>\n<p>\u4eca\u822c\u306e\u544a\u767a\u6587\u66f8\u306f\uff2a\uff22\uff32\u698a\u539f\u793e\u9577\u306b\u95a2\u308f\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u904e\u53bb\uff12\u56de\u306e\u8abf\u67fb\u59d4\u54e1\u4f1a\u3068\u306f\u8abf\u67fb\u306e\u7bc4\u56f2\u3092\u7570\u306b\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u304c\u3001\u7b2c\uff13\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u3069\u306e\u3088\u3046\u306a\u7d50\u8ad6\u3092\u5c0e\u304f\u306e\u304b\u3001\u6ce8\u76ee\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u672c\u7a3f\u57f7\u7b46\u4e2d\u306e11\u670811\u65e5\u3001\u7b2c\uff13\u6b21\u8abf\u67fb\u5831\u544a\u66f8\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u7b2c\uff13\u6b21\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u5185\u5bb9\u3092\u691c\u8a3c\u306e\u3046\u3048\u3001\u6b21\u56de\u306e\u672c\u9023\u8f09\u3067\u53d6\u308a\u4e0a\u3052\u305f\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: right;\">\uff08\u7b2c24\u56de\uff0812\/4\u516c\u958b\uff09\u3078\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u3053\u308c\u306b\u52a0\u3048\u3066\u3001\u4f1a\u8a08\u76e3\u67fb\u4eba\u3067\u3042\u308b\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\u30c8\u30fc\u30de\u30c4\uff08\u4ee5\u4e0b\u300c\u30c8\u30fc\u30de\u30c4\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u5e73\u621026\u5e74\uff19\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u306b\u304a\u3044\u3066\u51fa\u8cc7\u3057\u3001\u95a2\u9023\u4f1a\u793e\u3068\u3057\u3066\u3044\u308b\u65e5\u672c\u96fb\u6e90\u6280\u8853\u793e\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\uff2e\uff24\uff27\u300d\u3068\u3044\u3046\uff09\u306e\u51fa\u8cc7\u306b\u95a2\u3059\u308b\u6e1b\u640d\u51e6\u7406\u53ca\u3073\uff2e\uff24\uff27\u5411\u3051\u8cb8\u4ed8\u91d1\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u8a08\u4e0a\u306a\u3069\u306e\u4e00\u9023\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u7d4c\u6e08\u5408\u7406\u6027\u306b\u3064\u3044\u3066\u306e\u7591\u7fa9\u3092\u6307\u6458\u3057\u3066\u304a\u308a\u3001\u518d\u8a2d\u7f6e\u3055\u308c\u305f\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\uff08\u4ee5\u4e0b\u300c\u7b2c\uff12\u6b21\u8abf\u67fb\u59d4\u54e1\u4f1a\u300d\u3068\u3044\u3046\uff09\u306b\u3088\u308a\u3001\u8abf\u67fb\u3068\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u305f\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":[178,236,167,182,290,277],"tags":[114,128],"backnumber":[1771],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 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