{"id":75361,"date":"2015-08-07T16:57:49","date_gmt":"2015-08-07T07:57:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=75361"},"modified":"2017-04-12T12:50:40","modified_gmt":"2017-04-12T03:50:40","slug":"audit-report-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-9\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u3001\uff23\uff27\u30b3\u30fc\u30c9\u30fb\u6539\u6b63\u4f1a\u793e\u6cd5\u3078\u5bfe\u5fdc\u3057\u305f\u6539\u5b9a\u7248\u306e\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e96\u300d\u53ca\u3073\u300c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u4fc2\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u57fa\u6e96\u300d\u3092\u516c\u8868"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: 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target=\"_blank\">\u610f\u898b\u52df\u96c6\u3057\u3066\u3044\u305f\u516c\u958b\u8349\u6848<\/a>\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>\u4eca\u56de\u306e\u6539\u5b9a\u306f\u3001\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u306e\u516c\u8868\u3001\u4f1a\u793e\u6cd5\u53ca\u3073\u6cd5\u52d9\u7701\u4ee4\u306e\u6539\u6b63\u306a\u3069\u3092\u8e0f\u307e\u3048\u305f\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\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<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/news\/briefing\/post-330.html\" target=\"_blank\">\u6539\u5b9a\u7248\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e96\u300d\u53ca\u3073\u300c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u4fc2\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u57fa\u6e96\u300d\u3092\u516c\u8868<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u76e3\u67fb\u5f79\u306e\u8077\u8cac\u7b49<\/strong><\/h4>\n<p>\u4e3b\u306a\u6539\u5b9a\u5185\u5bb9\u306f\u3001\u6b21\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:#006400;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u76e3\u67fb\u5f79\u306e\u8077\u8cac\uff08\uff12\u6761\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u76e3\u67fb\u5f79\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u3068\u5354\u50cd\u3057\u3066\u4f1a\u793e\u306e\u76e3\u7763\u6a5f\u80fd\u306e\u4e00\u7ffc\u3092\u62c5\u3044\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306e\u5229\u5bb3\u306b\u914d\u616e\u3059\u308b\u3068\u3068\u3082\u306b\u5354\u50cd\u306b\u52aa\u3081\u3066\u3001\u4e2d\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5275\u51fa\u3092\u5b9f\u73fe\u3057\u3001\u793e\u4f1a\u7684\u4fe1\u983c\u306b\u5fdc\u3048\u308b\u826f\u8cea\u306a\u4f01\u696d\u7d71\u6cbb\u4f53\u5236\u3092\u78ba\u7acb\u3059\u308b\u8cac\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: 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15px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u4f1a\u793e\u306e\u4e8b\u696d\u30fb\u8ca1\u52d9\u30fb\u7d44\u7e54\u7b49\u306b\u95a2\u3059\u308b\u5fc5\u8981\u306a\u77e5\u8b58\u3092\u53d6\u5f97\u3057\u3001\u76e3\u67fb\u5f79\u306e\u5f79\u5272\u3068\u8cac\u52d9\u3092\u5341\u5206\u306b\u7406\u89e3\u3059\u308b\u6a5f\u4f1a\u3092\u5f97\u308b\u3088\u3046\u306b\u52aa\u3081\u308b\u3053\u3068\u3002<\/p>\n<\/div>\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:#006400;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u76e3\u67fb\u8cbb\u7528\uff0812\u6761\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u306e\u52a9\u8a00\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u305d\u306e\u8cbb\u7528\u3092\u4f1a\u793e\u306b\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3092\u8e0f\u307e\u3048\u305f\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u300c\u7b2c\uff14\u7ae0\u3000\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3092\u8e0f\u307e\u3048\u305f\u5bfe\u5fdc\u300d\u3068\u3057\u3066\u3001\u4e3b\u306b\u6b21\u306e\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\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:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u53d6\u7de0\u5f79\u4f1a\u306e\u76e3\u7763\u6a5f\u80fd\u304c\u4f1a\u793e\u306e\u6301\u7d9a\u7684\u6210\u9577\u3068\u4e2d\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u3092\u4fc3\u3057\u304b\u3064\u53ce\u76ca\u529b\u30fb\u8cc7\u672c\u52b9\u7387\u7b49\u306e\u6539\u5584\u3092\u56f3\u308b\u3079\u304f\u9069\u5207\u306b\u767a\u63ee\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3092\u76e3\u8996\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u81ea\u3089\u306e\u8077\u8cac\u306e\u7bc4\u56f2\u5185\u3067\u76e3\u7763\u6a5f\u80fd\u306e\u4e00\u90e8\u3092\u62c5\u3046\u3053\u3068\uff0813\u6761\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u76e3\u67fb\u5f79\u306f\u3001\u4e2d\u9577\u671f\u76ee\u7dda\u306e\u682a\u4e3b\u7b49\u3068\u5bfe\u8a71\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u95a2\u9023\u90e8\u7f72\u3068\u9023\u643a\u3057\u3001\u4f1a\u793e\u306e\u6301\u7d9a\u7684\u306a\u6210\u9577\u3068\u4e2d\u9577\u671f\u7684\u306a\u4f01\u696d\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u8cc7\u3059\u308b\u3088\u3046\u306b\u3001\u5408\u7406\u7684\u306a\u7bc4\u56f2\u5185\u3067\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\uff0814\u6761\uff09\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u6cd5\u52d9\u7701\u4ee4\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u4e3b\u306b\u6b21\u306e\u3053\u3068\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\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:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u88dc\u52a9\u4f7f\u7528\u4eba\u306e\u72ec\u7acb\u6027\u53ca\u3073\u6307\u793a\u306e\u5b9f\u52b9\u6027\u306e\u78ba\u4fdd\uff0819\u6761\u3002\u88dc\u52a9\u4f7f\u7528\u4eba\u306e\u9069\u5207\u306a\u54e1\u6570\u306e\u78ba\u4fdd\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u76e3\u67fb\u5f79\u3078\u306e\u5831\u544a\u306b\u95a2\u3059\u308b\u4f53\u5236\u7b49\uff0820\u6761\u3002\u5185\u90e8\u901a\u5831\u306b\u3088\u308b\u4e0d\u5229\u306a\u53d6\u6271\u3044\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u306e\u78ba\u4fdd\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u4fc2\u308b\u76e3\u67fb\uff0824\u6761\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u7af6\u696d\u53d6\u5f15\u53ca\u3073\u5229\u76ca\u76f8\u53cd\u53d6\u5f15\u7b49\u306e\u76e3\u67fb\uff0826\u6761\u3002\u500b\u5225\u6ce8\u8a18\u8868\u306b\u6ce8\u8a18\u3092\u8981\u3059\u308b\u89aa\u4f1a\u793e\u7b49\u3068\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u76e3\u67fb\u5f79\u306e\u610f\u898b\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2464<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u9078\u4efb\u7b49\u306e\u624b\u7d9a\uff0834\u6761\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u89e3\u4efb\u53c8\u306f\u4e0d\u518d\u4efb\u306e\u6c7a\u5b9a\u306e\u65b9\u91dd\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2465<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u5831\u916c\u7b49\u306e\u540c\u610f\u624b\u7d9a\uff0835\u6761\u3002\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u5831\u916c\u7b49\u306e\u984d\u306b\u540c\u610f\u3057\u305f\u7406\u7531\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2466<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4eba\u3068\u306e\u9023\u643a\uff0847\u6761\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2467<\/span>\u3000\u7b2c\u4e09\u8005\u5272\u5f53\u7b49\u306e\u76e3\u67fb\uff0849\u6761\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2468<\/span>\u3000\u591a\u91cd\u4ee3\u8868\u8a34\u8a1f\u7b49\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\uff0855\u6761\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u4fc2\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u57fa\u6e96\u306e\u6539\u5b9a<\/strong><\/h4>\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:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u4e8b\u696d\u5831\u544a\u8a18\u8f09\u4e8b\u9805\u306e\u76e3\u67fb\uff08\uff17\u6761\uff09<br \/>\n\u5f93\u6765\u306e\uff15\u6761\uff13\u9805\u304b\u3089\u72ec\u7acb\u3057\u305f\u898f\u5b9a\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u4e0d\u5099\u3078\u306e\u5bfe\u5fdc\u7b49\uff08\uff18\u6761\uff11\u9805\uff09<br \/>\n\u5f93\u6765\u306e\uff15\u6761\uff14\u9805\u304b\u3089\u79fb\u52d5\u3055\u305b\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u76e3\u67fb\u5f79\u5831\u544a\u4f53\u5236\uff0816\u6761\uff09<br \/>\n\u76e3\u67fb\u5f79\u306b\u5831\u544a\u3092\u3057\u305f\u8005\u53c8\u306f\u5185\u90e8\u901a\u5831\u30b7\u30b9\u30c6\u30e0\u306b\u60c5\u5831\u3092\u63d0\u4f9b\u3057\u305f\u8005\u304c\u3001\u5831\u544a\u3092\u3057\u305f\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u4e0d\u5229\u306a\u53d6\u6271\u3044\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u306b\u95a2\u3057\u3066\u65b0\u8a2d\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u76e3\u67fb\u8cbb\u7528\uff0818\u6761\uff09\u3092\u65b0\u8a2d\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong><span style=\"color: #666699;\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/span><\/strong><\/p>\n<ul>\n<li><span style=\"color: #666699;\">2015\/3\/10\u516c\u958b<\/span><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u3088\u308a\u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u6539\u6b63\u6cd5\u52d9\u7701\u4ee4\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u5bfe\u5fdc\u300d\u304c\u516c\u8868\uff5e\u5404\u6539\u6b63\u9805\u76ee\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u5185\u5bb9\u30fb\u7559\u610f\u70b9\u3092\u7d39\u4ecb\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-2\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u3088\u308a\u300c\u6539\u6b63\u4f1a\u793e\u6cd5\u53ca\u3073\u6539\u6b63\u6cd5\u52d9\u7701\u4ee4\u306b\u5bfe\u3059\u308b\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u52d9\u5bfe\u5fdc\u300d\u304c\u516c\u8868\uff5e\u5404\u6539\u6b63\u9805\u76ee\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u5185\u5bb9\u30fb\u7559\u610f\u70b9\u3092\u7d39\u4ecb\uff5e<\/a><\/li>\n<li><span style=\"color: #666699;\">2015\/4\/10\u516c\u958b<\/span><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u793e\u6cd5\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3092\u8e0f\u307e\u3048\u305f\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e96\u300d\u53ca\u3073\u300c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u4fc2\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u57fa\u6e96\u300d\u306e\u6539\u5b9a\u6848\u304c\u516c\u8868\uff5e\u300c\u76e3\u67fb\u5831\u544a\u306e\u3072\u306a\u578b\u300d\u306e\u5bfe\u5fdc\u53ca\u3073\u6539\u5b9a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3082\u660e\u3089\u304b\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-5\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u793e\u6cd5\u53ca\u3073\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9\u3092\u8e0f\u307e\u3048\u305f\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e96\u300d\u53ca\u3073\u300c\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u4fc2\u308b\u76e3\u67fb\u306e\u5b9f\u65bd\u57fa\u6e96\u300d\u306e\u6539\u5b9a\u6848\u304c\u516c\u8868\uff5e\u300c\u76e3\u67fb\u5831\u544a\u306e\u3072\u306a\u578b\u300d\u306e\u5bfe\u5fdc\u53ca\u3073\u6539\u5b9a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3082\u660e\u3089\u304b\u306b\uff5e<\/a><\/li>\n<li><span style=\"color: #666699;\">2015\/7\/2\u516c\u958b<\/span><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u3088\u308a\u300c\u4f1a\u793e\u6cd5\u53ca\u3073\u6cd5\u52d9\u7701\u4ee4\u306e\u6539\u6b63\u306b\u4f34\u3046\u76e3\u67fb\u5831\u544a\u306e\u6587\u4f8b\u300d\u304c\u516c\u8868\uff5e\u3072\u306a\u578b\u306e\u6539\u6b63\u524d\u306b\u3001\uff15\u6708\uff11\u65e5\u4ee5\u964d\u6c7a\u7b97\u671f\u3092\u8fce\u3048\u308b\u4f1a\u793e\u306b\u5411\u3051\u300c\u5bfe\u5fdc\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u500b\u6240\u300d\u306b\u9650\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-report-34\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u76e3\u67fb\u5f79\u5354\u4f1a\u3088\u308a\u300c\u4f1a\u793e\u6cd5\u53ca\u3073\u6cd5\u52d9\u7701\u4ee4\u306e\u6539\u6b63\u306b\u4f34\u3046\u76e3\u67fb\u5831\u544a\u306e\u6587\u4f8b\u300d\u304c\u516c\u8868\uff5e\u3072\u306a\u578b\u306e\u6539\u6b63\u524d\u306b\u3001\uff15\u6708\uff11\u65e5\u4ee5\u964d\u6c7a\u7b97\u671f\u3092\u8fce\u3048\u308b\u4f1a\u793e\u306b\u5411\u3051\u300c\u5bfe\u5fdc\u3092\u8003\u616e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u500b\u6240\u300d\u306b\u9650\u5b9a\uff5e<\/a><\/li>\n<\/ul>\n<\/div><\/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        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