{"id":65148,"date":"2015-03-12T10:13:30","date_gmt":"2015-03-12T01:13:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=65148"},"modified":"2015-09-18T19:46:54","modified_gmt":"2015-09-18T10:46:54","slug":"financial-statements-article-33","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-33\/","title":{"rendered":"\u3014\u4f1a\u8a08\u4e0d\u6b63\u8abf\u67fb\u5831\u544a\u66f8\u3092\u8aad\u3080\u3015\u3000\u3010\u7b2c27\u56de\u3011\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e7412\u670812\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\u7b2c27\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u8abf\u67fb\u5831\u544a\u66f8\uff08\u5e73\u621026\u5e7412\u670812\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 style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u6982\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:15px; line-height:25px;-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\u5e7410\u670823\u65e5<br \/>\n\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kuwazawa.co.jp\/common\/dat\/2014\/1023\/1414045882787966056.pdf\" target=\"_blank\">\u5f53\u793e\u5f93\u696d\u54e1\u4e0d\u6b63\u884c\u70ba\u8abf\u67fb\u306b\u95a2\u3059\u308b\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8a2d\u7f6e\u306e\u304a\u77e5\u3089\u305b<\/a>\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;\"><strong><span style=\"color: #4682b4;\">\u3014\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u59d4\u54e1\u9577\uff1a\u5ca9\u672c\u3000\u52dd\u5f66\uff08\u5f01\u8b77\u58eb\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u59d4\u3000\u54e1\uff1a\u6797\u3000\u83dc\u3064\u307f\uff08\u5f01\u8b77\u58eb\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u59d4\u3000\u54e1\uff1a\u9152\u4e95\u3000\u7d14\u3000\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u59d4\u3000\u54e1\uff1a\u4e0a\u7530\u3000\u6075\u4e00\uff08\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\uff09<\/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;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u671f\u9593\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">2014\uff08\u5e73\u621026\uff09\u5e7410\u670823\u65e5\u304b\u308912\u670812\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;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u4f9d\u983c\u8005\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef<\/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;\"><strong><span style=\"color: #4682b4;\">\u3014\u8abf\u67fb\u76ee\u7684\u3015<\/span><\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff11\uff09\u3000\u4e0d\u9069\u5207\u306a\u884c\u70ba\u306e\u6709\u7121\u3001\u305d\u306e\u539f\u56e0\u306e\u7a76\u660e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff12\uff09\u3000\uff08\uff11\uff09\u985e\u4f3c\u884c\u70ba\u306e\u6709\u7121<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff13\uff09\u3000\u4f1a\u793e\u5185\u90e8\u306e\u7ba1\u7406\u4f53\u5236\u306e\u554f\u984c\u70b9\u306e\u62bd\u51fa\u30fb\u5206\u6790<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\uff14\uff09\u3000\u518d\u767a\u9632\u6b62\u7b56\u306e\u691c\u8a0e\u30fb\u63d0\u8a00<\/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;\"><strong><span style=\"color: #4682b4;\">\u3014\u9069\u6642\u958b\u793a\u3015<\/span><\/strong><\/p>\n<ul>\n<li>2014\uff08\u5e73\u621026\uff09\u5e7412\u670812\u65e5<br \/>\n\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kuwazawa.co.jp\/common\/dat\/2014\/1212\/14183643801534950837.pdf\" target=\"_blank\">\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u53d7\u9818\u3068\u5f53\u793e\u306e\u5bfe\u5fdc\u65b9\u91dd\u306b\u3064\u3044\u3066<\/a>\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>\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef\u306e\u6982\u8981<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#696969;\"><\/div>\n\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef\uff08\u4ee5\u4e0b\u300c\u30af\u30ef\u30b6\u30ef\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u306f\u30011951\u5e74\uff08\u662d\u548c26\u5e74\uff09\uff12\u6708\u8a2d\u7acb\u3002\u5efa\u8a2d\u8cc7\u6750\u306e\u8ca9\u58f2\u53ca\u3073\u5efa\u8a2d\u5de5\u4e8b\u306e\u65bd\u5de5\u3092\u4e3b\u305f\u308b\u4e8b\u696d\u3068\u3059\u308b\u3002\u9023\u7d50\u58f2\u4e0a\u9ad897,045\u767e\u4e07\u5186\u3001\u9023\u7d50\u7d4c\u5e38\u5229\u76ca1,721\u767e\u4e07\u5186\uff08\u6570\u5b57\u306f\u3044\u305a\u308c\u3082\u5e73\u621026\u5e74\uff13\u6708\u671f\uff09\u3002\u5f93\u696d\u54e1\u6570357\u540d\u3002\u672c\u5e97\u6240\u5728\u5730\u3001\u5317\u6d77\u9053\u672d\u5e4c\u5e02\u767d\u77f3\u533a\u3002\u672d\u5e4c\u8a3c\u5238\u53d6\u5f15\u6240\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>\u8abf\u67fb\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 \u8abf\u67fb\u306b\u81f3\u3063\u305f\u7d4c\u7def\u2015\u2015\u5916\u90e8\u304b\u3089\u306e\u6307\u6458<\/strong><\/h4>\n<p>\u672c\u4ef6\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4f1a\u8a08\u4e0d\u6b63\u306f\uff17\u3064\u306e\u4e8b\u6848\u3092\u6570\u3048\u308b\u304c\u3001\u305d\u306e\u3046\u3061\uff15\u4ef6\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u767a\u899a\u306e\u7d4c\u7def\u3068\u3057\u3066\u300c\u5916\u90e8\u304b\u3089\u30af\u30ef\u30b6\u30ef\u5f93\u696d\u54e1\u53e3\u5ea7\u306b\u4e0d\u9069\u5207\u306a\u91d1\u54e1\u304c\u6d41\u5165\u3057\u3066\u3044\u308b\u3068\u306e\u6307\u6458\u304c\u3042\u3063\u305f\u300d\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u300c\u5916\u90e8\u300d\u304c\u5177\u4f53\u7684\u306b\u4f55\u3092\u610f\u5473\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306b\u8a00\u53ca\u306f\u306a\u3044\u3002<\/p>\n<p>\u5e73\u621026\u5e74\uff19\u6708\u4e2d\u65ec\u3001\u3053\u3046\u3057\u305f\u6307\u6458\u3092\u53d7\u3051\u305f\u30af\u30ef\u30b6\u30ef\u306f\u3001\u5185\u90e8\u8abf\u67fb\u59d4\u54e1\u4f1a\u3092\u7d44\u7e54\u3057\u3066\u8abf\u67fb\u3092\u958b\u59cb\u3057\u305f\u304c\u3001\u300c\u65b0\u305f\u306a\u4e8b\u5b9f\u30fb\u4e8b\u4ef6\u304c\u767a\u899a\u3057\u305f\u3053\u3068\u3082\u3042\u308a\u300d\u3001\u5916\u90e8\u306e\u516c\u6b63\u4e2d\u7acb\u304b\u3064\u72ec\u7acb\u3057\u305f\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u8abf\u67fb\u3092\u59d4\u306d\u308b\u3053\u3068\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3088\u308a\u5224\u660e\u3057\u305f\u4e8b\u5b9f<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u4e0d\u9069\u5207\u306a\u4e8b\u6848\u306e\u6982\u8981\u3001\u88ab\u5bb3\u91d1\u984d<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u8abf\u67fb\u59d4\u54e1\u4f1a\u304c\u4e0d\u9069\u5207\u306a\u4e8b\u6848\u3067\u3042\u308b\u3068\u8a8d\u5b9a\u3057\u305f\u884c\u70ba\u306f\u4ee5\u4e0b\u306e\uff17\u3064\uff08\u4e8b\u6848\uff11\uff5e\uff17\uff09\u3067\u3042\u308a\u3001\u8abf\u67fb\u5831\u544a\u66f8\u4e0a\u306f\u3044\u305a\u308c\u3082\u533f\u540d\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u5e74\u4ee3\u3084\u7d4c\u6b74\u3092\u8aad\u3080\u9650\u308a\u3001\u5225\u3005\u306e\u884c\u70ba\u8005\u306b\u3088\u308b\u4e0d\u6b63\u884c\u70ba\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff11\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u67b6\u7a7a\u53d6\u5f15\u3084\u6c34\u5897\u53d6\u5f15\u3067\u637b\u51fa\u3057\u305f\u91d1\u54e1\u3092\u3001\u63a5\u5f85\u8cbb\u30fb\u4eba\u4ef6\u8cbb\u306b\u5145\u5f53\u3057\u3001\u307e\u305f\u306f\u79c1\u7684\u306b\u8cbb\u6d88\u3057\u305f<\/li>\n<\/ul>\n<p>\uff65\uff65\uff65\u640d\u5bb3\u984d49,759\u5343\u5186<\/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:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff12\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u53d6\u5f15\u5148\u304b\u3089\u306e\u8b1d\u793c\u3092\u500b\u4eba\u7684\u306b\u53d7\u9818<\/li>\n<li>\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3001\u7b2c\u4e09\u8005\u3078\u306e\u8cc7\u91d1\u878d\u901a\u3092\u4f9d\u983c\uff08\u91d1\u984d\u306f15,825\u5343\u5186\uff1d\u30af\u30ef\u30b6\u30ef\u306e\u640d\u5bb3\u3067\u306f\u306a\u3044\uff09<\/li>\n<\/ul>\n<p>\uff65\uff65\uff65\u640d\u5bb3\u984d7,843\u5343\u5186<\/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:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff13\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u8acb\u8ca0\u4ee3\u91d1\u3092\u7740\u670d<\/li>\n<li>\u30af\u30ef\u30b6\u30ef\u4ee5\u5916\u306e\u65bd\u5de5\u696d\u8005\u3092\u7d39\u4ecb<\/li>\n<li>\u8cc7\u6750\u8ca9\u58f2\u4ee3\u91d1\u306e\u4ed6\u306e\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3078\u6d41\u7528<\/li>\n<\/ul>\n<p>\uff65\uff65\uff65\u640d\u5bb3\u984d882\u5343\u5186<\/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:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff14\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u4e0b\u8acb\u696d\u8005\u304b\u3089\u7d044,000\u4e07\u5186\u306e\u91d1\u54e1\u3092\u8d08\u4e0e\u306a\u3044\u3057\u8cb8\u4e0e\u3055\u308c\u3066\u3044\u305f<\/li>\n<\/ul>\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:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff15\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u696d\u52d9\u5916\u306b\u6a5f\u68b0\u30fb\u8eca\u4e21\u306e\u3042\u3063\u305b\u3093\u3092\u884c\u3044\u3001\u5229\u76ca\u3092\u5f97\u308b<\/li>\n<li>\u67b6\u7a7a\u767a\u6ce8\u306b\u3088\u308a\u8cc7\u91d1\u3092\u9084\u6d41\u3055\u305b\u3001\u79c1\u7684\u306b\u5229\u76ca\u3092\u5f97\u308b<\/li>\n<\/ul>\n<p>\uff65\uff65\uff65\u640d\u5bb3\u984d4,932\u5343\u5186<\/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:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff16\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u6c34\u5897\u767a\u6ce8\u306b\u3088\u308a\u8cc7\u91d1\u3092\u9084\u6d41\u3055\u305b\u3001\u4ea4\u969b\u8cbb\u3068\u3057\u3066\u4f7f\u7528<\/li>\n<li>\u30cf\u30a6\u30b9\u30e1\u30fc\u30ab\u30fc\u306e\u7d39\u4ecb\u624b\u6570\u6599\u3092\u53d7\u9818<\/li>\n<li>\u4e0d\u52d5\u7523\u58f2\u8cb7\u306e\u7d39\u4ecb\u624b\u6570\u6599\u3092\u53d7\u9818<\/li>\n<\/ul>\n<p>\uff65\uff65\uff65\u640d\u5bb3\u984d7,800\u5343\u5186<\/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:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff17\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u8cc7\u6750\u306e\u8ca9\u58f2\u4ee3\u91d1\u3092\u79c1\u7684\u306b\u53d7\u9818<\/li>\n<li>\u904e\u5927\u4ed5\u5165\u3092\u884c\u3063\u3066\u3001\u8cc7\u91d1\u3092\u9084\u6d41\u2192\u90e8\u7f72\u5185\u306e\u63a5\u5f85\u8cbb\u30fb\u4eba\u4ef6\u8cbb\u306b\u5145\u5f53\u3001\u79c1\u7684\u306b\u8cbb\u6d88<\/li>\n<\/ul>\n<p>\uff65\uff65\uff65\u640d\u5bb3\u984d42,741\u5343\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5831\u544a\u66f8\u306e\u4e2d\u3067\u6c17\u306b\u306a\u3063\u305f\u4e8b\u6848<\/strong><\/h4>\n<p><span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff12\u3011<\/strong><\/span>\u306e\u884c\u70ba\u8005\u306f\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u524d\u306b\u6b7b\u53bb\u3057\u305f\u305f\u3081\u3001\u4f9b\u8ff0\u304c\u5f97\u3089\u308c\u306a\u304b\u3063\u305f\u3068\u3059\u308b\u4e00\u65b9\u3001\u884c\u70ba\u8005\u304c\u4e0a\u53f8\u306b\u5145\u3066\u305f\u300c\u907a\u66f8\u300d\u306b\u306f\u3001\u300c\u672c\u4ef6\u306b\u95a2\u3057\u3066\u8cac\u4efb\u3092\u75db\u611f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u8a18\u3055\u308c\u3066\u3044\u305f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u304c\u3001\u884c\u70ba\u8005\u304c\u8cac\u4efb\u3092\u611f\u3058\u3066\u81ea\u6b7b\u3092\u9078\u3093\u3060\u3068\u3082\u53d7\u3051\u3068\u308c\u308b\u8a18\u8ff0\u3067\u3042\u308a\u3001\u300c\u4e0b\u8acb\u5148\u306e\u9078\u5b9a\u306b\u95a2\u3057\u3066\u5f37\u3044\u5f71\u97ff\u529b\u3092\u6709\u3057\u3066\u3044\u305f\u300d\u3068\u3055\u308c\u308b\u3001<span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff12\u3011<\/strong><\/span>\u306e\u884c\u70ba\u8005\u306e\u6b7b\u53bb\u306e\u539f\u56e0\u3068\u4e0d\u6b63\u884c\u70ba\u306e\u95a2\u4fc2\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff13\u3011<\/strong><\/span>\u306e\u884c\u70ba\u8005\u306f\u3001\u5916\u90e8\u304b\u3089\u4ed6\u306e\u4e8b\u6848\u306b\u3064\u3044\u3066\u306e\u6307\u6458\u304c\u306a\u3055\u308c\u305f\u3068\u304d\u306b\u5931\u8e2a\u3057\u305f\u3082\u306e\u306e\u3001\u30af\u30ef\u30b6\u30ef\u306b\u3088\u3063\u3066\u635c\u7d22\u30fb\u767a\u898b\u304c\u306a\u3055\u308c\u3001\u8eab\u8fba\u8abf\u67fb\u3084\u4e8b\u60c5\u8074\u53d6\u306e\u7d50\u679c\u3001<span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff13\u3011<\/strong><\/span>\u304c\u767a\u899a\u3057\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u304c\u3001\u5916\u90e8\u304b\u3089\u306e\u300c\u4e0d\u9069\u5207\u306a\u91d1\u54e1\u306e\u6d41\u5165\u300d\u306e\u6307\u6458\u3092\u3001<span style=\"color: #333399;\"><strong>\u3010\u4e8b\u6848\uff13\u3011<\/strong><\/span>\u306e\u884c\u70ba\u8005\u304c\u3069\u3046\u3057\u3066\u77e5\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u306e\u304b\u3001\u5831\u544a\u66f8\u306b\u306f\u8a18\u8ff0\u304c\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u904e\u5e74\u5ea6\u6c7a\u7b97\u306b\u4e0e\u3048\u305f\u5f71\u97ff\u984d<\/strong><\/h4>\n<p>\u30af\u30ef\u30b6\u30ef\u306e12\u670812\u65e5\u4ed8\u30ea\u30ea\u30fc\u30b9\u306b\u3088\u308c\u3070\u3001\u904e\u5e74\u5ea6\u6c7a\u7b97\u306e\u4fee\u6b63\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u30b3\u30e1\u30f3\u30c8\u3055\u308c\u3066\u3044\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>\u5f53\u8a72\u4e0d\u6b63\u884c\u70ba\u304c\u904e\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u5b9f\u8cea\u7684\u306b\u8efd\u5fae\u3068\u5224\u65ad\u3057\u3001\u5f53\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u5fc5\u8981\u306a\u51e6\u7406\u3092\u884c\u3063\u305f\u3046\u3048\u3001\u5f53\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\u4ee5\u524d\u306e\u6c7a\u7b97\u8a02\u6b63\u306f\u884c\u308f\u306a\u3044\u3053\u3068\u3068\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p>\u540c\u65e5\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kuwazawa.co.jp\/common\/dat\/2014\/1212\/14183645991225168998.pdf\" target=\"_blank\">\u5e73\u621027\u5e74\uff13\u6708\u671f\u7b2c\uff12\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1<\/a>\u300d\u306b\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u55b6\u696d\u5916\u8cbb\u7528\u3068\u3057\u3066\u3001\u300c\u4e0d\u6b63\u95a2\u9023\u640d\u593171\u767e\u4e07\u5186\u300d\u3068\u3044\u3046\u8a18\u8f09\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u7279\u6bb5\u306e\u8a18\u8ff0\u306f\u306a\u304f\u3001\u30af\u30ef\u30b6\u30ef\u304c\u8a00\u3046\u300c\u5fc5\u8981\u306a\u51e6\u7406\u300d\u306e\u5168\u5bb9\u306f\u691c\u8a3c\u3067\u304d\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u95a2\u4fc2\u8005\u306e\u51e6\u5206\u30fb\u7d4c\u55b6\u8cac\u4efb<\/strong><\/h4>\n<p>\u540c\u30ea\u30ea\u30fc\u30b9\u3067\u306f\u3001\u4e0d\u6b63\u884c\u70ba\u3092\u4e3b\u4f53\u7684\u306b\u884c\u3063\u305f\u5f53\u4e8b\u8005\u53ca\u3073\u7ba1\u7406\u30fb\u76e3\u7763\u3059\u308b\u7acb\u5834\u306b\u3042\u3063\u305f\u4e0a\u53f8\u306b\u3064\u3044\u3066\u3001\u300c\u793e\u5185\u898f\u7a0b\u306b\u5247\u308a\u53b3\u6b63\u306a\u51e6\u5206\u3092\u884c\u3046\u300d\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u51e6\u5206\u5185\u5bb9\u306e\u5177\u4f53\u7684\u8a18\u8ff0\u3084\u3001\u79c1\u7684\u306b\u8cbb\u6d88\u3057\u305f\u91d1\u54e1\u306e\u8fd4\u9084\u8acb\u6c42\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u8a00\u53ca\u304c\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u5f53\u793e\u306e\u4fe1\u7528\u3092\u6bc0\u640d\u3057\u305f\u3053\u3068\u3092\u53b3\u7c9b\u304b\u3064\u771f\u646f\u306b\u53d7\u3051\u6b62\u3081\u300d\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u793e\u9577\u4ee5\u4e0b\u3001\u793e\u5916\u53d6\u7de0\u5f79\u3092\u9664\u304f\u53d6\u7de0\u5f79\u53ca\u3073\u5e38\u52e4\u76e3\u67fb\u5f79\u306e\u5831\u916c\u306e\u4e00\u90e8\u6e1b\u984d\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8abf\u67fb\u5831\u544a\u66f8\u306e\u7279\u5fb4<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\uff12\u7a2e\u985e\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u8abf\u67fb<\/strong><\/h4>\n<p>\u30af\u30ef\u30b6\u30ef\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u793e\u5185\u5411\u3051\u30a2\u30f3\u30b1\u30fc\u30c8\u300d\u3068\u300c\u4ed5\u5165\u5148\u5411\u3051\u30a2\u30f3\u30b1\u30fc\u30c8\u300d\u306e\uff12\u7a2e\u985e\u306e\u30a2\u30f3\u30b1\u30fc\u30c8\u306b\u3088\u308a\u3001\u767a\u899a\u3057\u305f\u4e8b\u6848\u4ee5\u5916\u306e\u985e\u4f3c\u4e8b\u6848\u306e\u6709\u7121\u3092\u691c\u8a3c\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u793e\u5185\u5411\u3051\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u306f\u3001\u4e0a\u8a18<strong><span style=\"color: #333399;\">\u3010\u4e8b\u6848\uff17\u3011<\/span><\/strong>\u304c\u81ea\u5df1\u7533\u544a\u3055\u308c\u3066\u304a\u308a\u3001\u5831\u544a\u66f8\u306b\u3088\u308c\u3070\u3001\u300c\u30a2\u30f3\u30b1\u30fc\u30c8\u5b9f\u65bd\u5f8c\u3001\u826f\u5fc3\u306e\u5475\u8cac\u306b\u60a9\u307f\u3001\u81ea\u5df1\u306e\u884c\u70ba\u3092\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u76f4\u63a5\u544a\u767d\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u767a\u899a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308a\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u300c\u7279\u7b46\u3059\u3079\u304d\u52b9\u679c\u300d\u3068\u81ea\u8cdb\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4ed5\u5165\u5148\u5411\u3051\u30a2\u30f3\u30b1\u30fc\u30c8\u3067\u306f\u3001\u65b0\u305f\u306a\u4e0d\u6b63\u306e\u4e8b\u6848\u306f\u78ba\u8a8d\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u539f\u56e0\u5206\u6790\u7dcf\u8ad6<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u5404\u4e8b\u6848\u3092\u901a\u5e95\u3057\u3066\u898b\u3089\u308c\u308b\u539f\u56e0\u3092\u300c\u7dcf\u8ad6\u300d\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u306b\u306f\u3001\u300c\u4f01\u696d\u98a8\u571f\u300d\u300c\u4eba\u4e8b\u7570\u52d5\u306e\u5c11\u306a\u3055\u300d\u300c\u662d\u548c56\u5e74\u9803\u304b\u3089\u306e\u30af\u30ef\u30b6\u30ef\u306e\u51ac\u306e\u6642\u4ee3\u300d\u300cM&amp;A\u306b\u3088\u308b\u62e1\u5927\u3068\u7d71\u5236\u4e0d\u5b8c\u5168\u300d\u300c\u4f1a\u793e\u306e\u76e3\u7763\u3001\u76e3\u67fb\u4f53\u5236\u300d\u300c\u4e0d\u5341\u5206\u306a\u898f\u7bc4\u610f\u8b58\u300d\u300c\u4e0d\u7965\u4e8b\u304b\u3089\u5b66\u3076\u59ff\u52e2\u306e\u4e0d\u8db3\u300d\u3068\u3044\u3046\uff17\u9805\u76ee\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u30af\u30ef\u30b6\u30ef\u306b\u7279\u6709\u306e\u539f\u56e0\u3068\u3057\u3066\u3001\u300c\u30af\u30ef\u30b6\u30ef\u51ac\u306e\u6642\u4ee3\u300d\u306b\u3064\u3044\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u6307\u6458\u3092\u53d6\u308a\u4e0a\u3052\u305f\u3044\u3002<\/p>\n<p>\u662d\u548c56\u5e74\u9803\u3001\u7d4c\u55b6\u5371\u6a5f\u306b\u9665\u3063\u305f\u30af\u30ef\u30b6\u30ef\u306f\u300c\u4ea4\u969b\u8cbb\u306f15,000\u5186\u307e\u3067\u300d\u3068\u3044\u3046\u793e\u5185\u30eb\u30fc\u30eb\u306b\u4ee3\u8868\u3055\u308c\u308b\u5039\u7d04\u4f53\u5236\u304c\u3068\u3089\u308c\u305f\u3002\u305d\u308c\u304b\u308930\u5e74\u4f59\u308a\u304c\u7d4c\u904e\u3057\u3066\u3082\u3001\u4ea4\u969b\u8cbb\u3092\u4e0a\u53f8\u306b\u8acb\u6c42\u3067\u304d\u306a\u3044\u72b6\u6cc1\u304c\u7d9a\u304d\u3001\u88cf\u91d1\u306e\u637b\u51fa\u306b\u81f3\u308b\u539f\u56e0\u3068\u306a\u3063\u305f\u3068\u3044\u3046\u306e\u304c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u6307\u6458\u3067\u3042\u308b\u3002\u30af\u30ef\u30b6\u30ef\u306e\u73fe\u53d6\u7de0\u5f79\u3092\u898b\u3066\u3082\u3001\u751f\u3048\u629c\u304d\u306e\u53d6\u7de0\u5f79\u306f\u3059\u3079\u3066\u300c\u51ac\u306e\u6642\u4ee3\u300d\u3092\u7d4c\u9a13\u3057\u3066\u304a\u308a\u3001\u4ea4\u969b\u8cbb\u4f7f\u7528\u3092\u6291\u5236\u3059\u308b\u4f01\u696d\u98a8\u571f\u306f\u5bb9\u6613\u306b\u63a8\u5bdf\u3067\u304d\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u539f\u56e0\u30e1\u30ab\u30cb\u30ba\u30e0<\/strong><\/h4>\n<p><a href=\"http:\/\/www.kuwazawa.co.jp\/common\/dat\/2014\/1212\/14183643801534950837.pdf#page=74\" target=\"_blank\">\u5831\u544a\u66f866\u9801<\/a>\u306b\u56f3\u793a\u3055\u308c\u3066\u3044\u308b\u300c\u539f\u56e0\u30e1\u30ab\u30cb\u30ba\u30e0\u300d\u306f\u3001\u6a0b\u53e3\u6674\u5f66\u300e\u7d44\u7e54\u4e0d\u7965\u4e8b\u7814\u7a76\u300f\uff082012\u5e74\u3001\u767d\u6843\u66f8\u623f\uff0934\u9801\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u56f3\u793a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002\u6f5c\u5728\u7684\u539f\u56e0\u3068\u3057\u3066\u3001\u300c\u30af\u30ef\u30b6\u30ef\u306e\u4f01\u696d\u98a8\u571f\u300d\u3068\u300c\u662d\u548c56\u5e74\u306e\u30af\u30ef\u30b6\u30ef\u306e\u7d4c\u55b6\u5371\u6a5f\u300d\u3092\u6839\u5e95\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u6a5f\u80fd\u4e0d\u5168\u3001\u4eba\u4e8b\u306e\u56fa\u5b9a\u5316\u306a\u3069\u3001\u5f93\u696d\u54e1\u306e\u9075\u6cd5\u610f\u8b58\u306e\u6b20\u5982\u306a\u3069\u306e\u8981\u56e0\u304c\u76f8\u4e92\u306b\u95a2\u4fc2\u3057\u3042\u3063\u3066\u3001\u4e0d\u6b63\u306e\u76f4\u63a5\u306e\u539f\u56e0\u3078\u3068\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u69d8\u5b50\u304c\u63cf\u304b\u308c\u3066\u3044\u3066\u3001\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u63d0\u8a00<\/strong><\/h4>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u63d0\u8a00\u306f\u3001\u6b21\u306e10\u9805\u76ee\u306b\u308f\u305f\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 15px; border-radius: 15px;background-color:honeydew;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff11\uff09<\/span>\u3000\u793e\u98a8\u30fb\u4f01\u696d\u98a8\u571f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff12\uff09<\/span>\u3000\u4eba\u4e8b\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff13\uff09<\/span>\u3000\u5f93\u696d\u54e1\u6559\u80b2\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff14\uff09<\/span>\u3000\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u898b\u76f4\u3057\u3068\u5f37\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff15\uff09<\/span>\u3000\u898f\u7a0b\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff16\uff09<\/span>\u3000\u5404\u7a2e\u624b\u7d9a\u306e\u30eb\u30fc\u30eb\u660e\u78ba\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff17\uff09<\/span>\u3000\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u6539\u5584<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff18\uff09<\/span>\u3000\u4ea4\u969b\u8cbb\u305d\u306e\u4ed6\u95a2\u9023\u8cbb\u7528\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff08\uff19\uff09<\/span>\u3000\u793e\u5916\u53d6\u7de0\u5f79\u306e\u6d3b\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\">\uff0810\uff09<\/span>\u3000\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u5c65\u884c\u72b6\u6cc1\u3092\u76e3\u8996\u3059\u308b\u6a5f\u95a2\u306e\u8a2d\u7f6e<\/p>\n<\/div>\n<p>\u3044\u304f\u3064\u304b\u3001\u7279\u5fb4\u7684\u306a\u63d0\u8a00\u3092\u898b\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u300c\u793e\u98a8\u30fb\u4f01\u696d\u98a8\u571f\u300d\u3068\u3057\u3066\u3001\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306f\u3001\u30af\u30ef\u30b6\u30ef\u306b\u3064\u3044\u3066\u300c\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9802\u70b9\u3068\u3057\u3001\u5098\u306e\u9aa8\u306e\u3088\u3046\u306b\u5404\u90e8\u7f72\u304c\u5358\u72ec\u3067\u30c8\u30c3\u30d7\u307e\u3067\u76f4\u7d50\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u7d44\u7e54\u300d\u3067\u3042\u308b\u3068\u6307\u6458\u3057\u3001\u300c\u5404\u90e8\u9580\u306e\u81ea\u5f8b\u7684\u306a\u9023\u643a\u3084\u6539\u5584\u3068\u3044\u3046\u610f\u8b58\u304c\u6b20\u843d\u3057\u3066\u3044\u308b\u300d\u3068\u3057\u3066\u3001\u6539\u5584\u3092\u6c42\u3081\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5973\u6027\u7ba1\u7406\u8077\u304c\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3082\u554f\u984c\u8996\u3057\u3001\u5973\u6027\u5f93\u696d\u54e1\u306e\u7a4d\u6975\u7684\u306a\u767b\u7528\u3084\u5916\u90e8\u304b\u3089\u306e\u30d8\u30c3\u30c9\u30cf\u30f3\u30c6\u30a3\u30f3\u30b0\u306b\u3088\u308a\u3001\u7d44\u7e54\u306e\u6d3b\u6027\u5316\u3092\u8003\u3048\u308b\u3079\u304d\u3067\u3042\u308b\u3001\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u898b\u76f4\u3057\u3068\u5f37\u5316\u300d\u3067\u306f\u3001\u305d\u308c\u305e\u308c\uff12\u540d\u3057\u304b\u5c02\u5f93\u8005\u306e\u3044\u306a\u3044\u5185\u90e8\u76e3\u67fb\u5ba4\u3068\u6cd5\u52d9\u90e8\u9580\u306b\u3064\u3044\u3066\u3001\u5897\u54e1\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u5f53\u7136\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u3046\u3048\u3067\u3001\u65b0\u305f\u306b\u300c\u58f2\u4e0a\u9ad8\u30fb\u4ed5\u5165\u9ad8\u306b\u4fc2\u308b\u8a3c\u7968\u3092\u7cbe\u67fb\u3059\u308b\u3053\u3068\u3067\u4e0d\u900f\u660e\u306a\u53d6\u5f15\u3092\u3042\u3076\u308a\u51fa\u305b\u308b\u90e8\u7f72\u300d\u3092\u3001\u5404\u5206\u91ce\u306b\u7cbe\u901a\u3057\u305f60\u6b73\u5b9a\u5e74\u8005\u3092\u4e2d\u5fc3\u306b\u3057\u3066\u65b0\u8a2d\u3059\u308b\u3068\u3044\u3046\u5bfe\u7b56\u3092\u8b1b\u3058\u3066\u3001\u300c\u65e9\u671f\u306e\u4e0d\u6b63\u767a\u898b\u3092\u53ef\u80fd\u3068\u3057\u3001\u3072\u3044\u3066\u306f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u4e0d\u6b63\u3092\u884c\u3063\u3066\u3082\u767a\u898b\u3055\u308c\u308b\u3068\u3044\u3046\u727d\u5236\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u3079\u304d\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u63d0\u8a00\u306f\u3001\u5b9a\u5e74\u5f8c\u306e\u5f93\u696d\u54e1\u306e\u7a4d\u6975\u7684\u306a\u6d3b\u7528\u3068\u3044\u3046\u70b9\u304b\u3089\u3082\u8208\u5473\u6df1\u3044\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u63d0\u8a00\u3092\u53d7\u3051\u3066\u3001\u30af\u30ef\u30b6\u30ef\u304c12\u670812\u65e5\u306e\u30ea\u30ea\u30fc\u30b9\u3067\u516c\u8868\u3057\u305f\u518d\u767a\u9632\u6b62\u306b\u5411\u3051\u305f\u53d6\u308a\u7d44\u307f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 15px; border-radius: 15px;background-color:#FDF5E6;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\uff08\uff11\uff09<\/span>\u3000\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6559\u80b2\u306e\u5145\u5b9f<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\uff08\uff12\uff09<\/span>\u3000\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u30fb\u727d\u5236\u6a5f\u80fd\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\uff08\uff13\uff09<\/span>\u3000\u4eba\u4e8b\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u9069\u5207\u306a\u5b9f\u65bd<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\uff08\uff14\uff09<\/span>\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\uff08\uff15\uff09<\/span>\u3000\u5185\u90e8\u901a\u5831\u5236\u5ea6\u306e\u5f37\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ba55d3;\">\uff08\uff16\uff09<\/span>\u3000M&amp;A\u6642\u306e\u6cd5\u52d9\u30c7\u30e5\u30fc\u30c7\u30ea\u30b8\u30a7\u30f3\u30b9\u306e\u5b9f\u65bd\u3068\u4e2d\u9014\u5165\u793e\u793e\u54e1\u3078\u306e\u6559\u80b2<\/p>\n<\/div>\n<p>\u3044\u305a\u308c\u306e\u8a18\u8ff0\u3082\u62bd\u8c61\u7684\u3067\u3001\u5177\u4f53\u7b56\u306e\u691c\u8a0e\u306f\u3053\u308c\u304b\u3089\u3068\u3044\u3063\u305f\u611f\u304c\u5426\u3081\u306a\u3044\u3002\u304b\u306a\u308a\u5177\u4f53\u7b56\u306b\u307e\u3067\u8e0f\u307f\u8fbc\u3093\u3067\u3044\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u63d0\u8a00\u304c\u3069\u3053\u307e\u3067\u751f\u304b\u3055\u308c\u308b\u304b\u3001\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u30af\u30ef\u30b6\u30ef\u306f\u3001\uff12\u670816\u65e5\u306b\u306a\u3063\u3066\u3001\u300c<a title=\"\u682a\u5f0f\u4f1a\u793e\u30af\u30ef\u30b6\u30ef\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kuwazawa.co.jp\/common\/dat\/2015\/0216\/1424068339688175997.pdf\" target=\"_blank\">\u5916\u90e8\u901a\u5831\u7a93\u53e3\u306e\u8a2d\u7f6e\u306b\u3064\u3044\u3066<\/a>\u300d\u3068\u3044\u3046\u30ea\u30ea\u30fc\u30b9\u3092\u51fa\u3057\u3001\u540c\u793e\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u300c\u5f79\u8077\u54e1\u306e\u884c\u70ba\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5916\u90e8\u901a\u5831\u7a93\u53e3\u300d\u3068\u3057\u3066\u3001\u540c\u793e\u7dcf\u52d9\u90e8\u9577\u3001\u9867\u554f\u5f01\u8b77\u58eb\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u7d39\u4ecb\u3057\u3066\u3044\u308b\u3002\u305f\u3060\u3001\u3053\u306e\u30ea\u30ea\u30fc\u30b9\u81ea\u4f53\u3082\u3001\u300c\u5916\u90e8\u300d\u3068\u306f\u8ab0\u3092\u6307\u3059\u306e\u304b\u3001\u901a\u5831\u5bfe\u8c61\u3068\u306a\u308b\u300c\u884c\u70ba\u300d\u3068\u306f\u4f55\u304b\u3001\u306a\u3069\u306b\u3064\u3044\u3066\u306e\u8a00\u53ca\u304c\u306a\u304f\u3001\u5177\u4f53\u6027\u306b\u6b20\u3051\u305f\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u63d0\u8a00\u306e\u6700\u5f8c\u306b\u7f6e\u304b\u308c\u305f\u300c\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u5831\u544a\u66f8\u306e\u5c65\u884c\u72b6\u6cc1\u3092\u76e3\u8996\u3059\u308b\u6a5f\u95a2\u306e\u8a2d\u7f6e\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u4f55\u3089\u30ea\u30ea\u30fc\u30b9\u304c\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\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<\/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>\u672c\u4ef6\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4f1a\u8a08\u4e0d\u6b63\u306f\uff17\u3064\u306e\u4e8b\u6848\u3092\u6570\u3048\u308b\u304c\u3001\u305d\u306e\u3046\u3061\uff15\u4ef6\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u767a\u899a\u306e\u7d4c\u7def\u3068\u3057\u3066\u300c\u5916\u90e8\u304b\u3089\u30af\u30ef\u30b6\u30ef\u5f93\u696d\u54e1\u53e3\u5ea7\u306b\u4e0d\u9069\u5207\u306a\u91d1\u54e1\u304c\u6d41\u5165\u3057\u3066\u3044\u308b\u3068\u306e\u6307\u6458\u304c\u3042\u3063\u305f\u300d\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3057\u304b\u3057\u3001\u300c\u5916\u90e8\u300d\u304c\u5177\u4f53\u7684\u306b\u4f55\u3092\u610f\u5473\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u8abf\u67fb\u5831\u544a\u66f8\u306b\u8a00\u53ca\u306f\u306a\u3044\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":[178,236,167,182,290,277],"tags":[114,316,128],"backnumber":[1785],"series":[1148],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-09 17:06:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/65148"}],"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=65148"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/65148\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=65148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=65148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=65148"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=65148"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=65148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}