{"id":78950,"date":"2015-10-05T11:02:44","date_gmt":"2015-10-05T02:02:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=78950"},"modified":"2015-10-07T11:29:32","modified_gmt":"2015-10-07T02:29:32","slug":"small-medium-report-4","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/small-medium-report-4\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868\uff5e\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d\u306e\u9069\u7528\u306a\u3069\u53d6\u6271\u3044\u3092\u660e\u78ba\u5316\uff5e"},"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: center;\"><strong>\u6539\u6b63\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u306e\u516c\u958b\u8349\u6848\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d\u306e\u9069\u7528\u306a\u3069\u53d6\u6271\u3044\u3092\u660e\u78ba\u5316\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621027\u5e7410\u6708\uff12\u65e5\u3001<a title=\"\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.hp.jicpa.or.jp\/specialized_field\/post_1829.html\" target=\"_blank\">\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a<\/a>\u3001<a title=\"\u65e5\u7a0e\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/indicator.html\" target=\"_blank\">\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a<\/a>\u3001<a title=\"\u5546\u5de5\u4f1a\u8b70\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jcci.or.jp\/news\/jcci-news\/2015\/1002160000.html\" target=\"_blank\">\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/a>\u3001<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/press_release\/domestic\/sme25\/\" target=\"_blank\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/a>\u306f\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u300111\u6708\uff12\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\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<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u516c\u958b\u8349\u6848\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\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:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u3000\u3044\u305a\u308c\u306e\u9805\u76ee\u3082\u3001\u4e2d\u5c0f\u4f1a\u8a08\u6307\u91dd\u306b\u304a\u3051\u308b\u73fe\u884c\u306e\u53d6\u6271\u3044\u306e\u660e\u78ba\u5316\u3092\u56f3\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u73fe\u884c\u306e\u53d6\u6271\u3044\u306e\u5909\u66f4\u3092\u610f\u56f3\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u3000\u300c\u4eca\u5f8c\u306e\u691c\u8a0e\u4e8b\u9805\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u9664\u53bb\u50b5\u52d9\u306b\u95a2\u3057\u3066\u3001\u4eca\u5f8c\u3001\u300c\u5404\u8ad6\u300d\u306e\u4e00\u9805\u76ee\u3068\u3057\u3066\u53d6\u6271\u3046\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u95a2\u4fc2\u8005\u306e\u610f\u898b\u3092\u8e0f\u307e\u3048\u3001\u30b3\u30b9\u30c8\u30fb\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u3082\u8003\u616e\u3057\u3066\u691c\u8a0e\u3092\u884c\u3063\u3066\u3044\u304f\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#C0C0C0;color:#000000;border-color:#696969;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #0000cd;\">\u2460<\/span>\u3000\u91cd\u8981\u6027\u306e\u539f\u5247<span style=\"font-size: 13px;\">\uff08<a title=\"\u65e5\u7a0e\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/pdf\/kaiseiansankou151002.pdf#page=6\" target=\"_blank\">\uff19\u9805\uff08\uff12\uff09<\/a>\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<p><span style=\"color: #3cb371;\"><strong>\u3010\u6539\u6b63\u6848\u3011<\/strong><\/span><br \/>\n\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u306f\u3001\u672c\u6307\u91dd\u306e\u3059\u3079\u3066\u306e\u9805\u76ee\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u300d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p><span style=\"color: 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13px;\">\uff08<a title=\"\u65e5\u7a0e\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/pdf\/kaiseiansankou151002.pdf#page=22\" target=\"_blank\">36\u9805<\/a>\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<p><span style=\"color: #3cb371;\"><strong>\u3010\u6539\u6b63\u6848\u3011<\/strong><\/span><br \/>\n\u300c\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u4e88\u6e2c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u6e1b\u640d\u304c\u751f\u3058\u305f\u3068\u304d<span style=\"text-decoration: underline;\">\u53c8\u306f\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u3079\u304d\u3068\u304d<\/span>\u306f\u3001\u305d\u306e\u6642\u306e\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u76f8\u5f53\u306e\u6e1b\u984d\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u300d\u3068\u3057\u3066\u3001\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3\u306e\u90e8\u5206\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p><span style=\"color: #9400d3;\"><strong>\u3010\u6539\u6b63\u306e\u8da3\u65e8\u3011<\/strong><\/span><br \/>\n\u4f1a\u793e\u8a08\u7b97\u898f\u5247\uff15\u6761\uff13\u9805\uff12\u53f7\u306e\u8868\u73fe\u306b\u5408\u308f\u305b\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #0000cd;\">\u2462<\/span>\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08<span style=\"font-size: 13px;\">\uff08<a title=\"\u65e5\u7a0e\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/pdf\/kaiseiansankou151002.pdf#page=33\" target=\"_blank\">61\u9805\uff08\uff15\uff09<\/a>\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<p><span style=\"color: #3cb371;\"><strong>\u3010\u6539\u6b63\u6848\u3011<\/strong><\/span><br \/>\n\u300c\u306a\u304a\u3001\u4e00\u6642\u5dee\u7570\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u306b\u306f<span style=\"text-decoration: underline;\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a08\u4e0a<\/span>\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u300d\u3068\u3057\u3066\u3001\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3\u306e\u8868\u73fe\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"color: #9400d3;\"><strong>\u3010\u6539\u6b63\u306e\u8da3\u65e8\u3011<\/strong><\/span><br \/>\n\u4e00\u6642\u5dee\u7570\u306b\u91cd\u8981\u6027\u304c\u306a\u3044\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u300c\u8981\u70b9\u300d\u306e\u8a18\u8f09\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u8868\u73fe\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #0000cd;\">\u2463<\/span>\u3000\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u6ce8\u8a18<span style=\"font-size: 13px;\">\uff08<a title=\"\u65e5\u7a0e\u9023\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/pdf\/kaiseiansankou151002.pdf#page=48\" target=\"_blank\">82\u9805<\/a>\uff09<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<p><strong><span style=\"color: #3cb371;\">\u3010\u6539\u6b63\u6848\u3011<\/span><\/strong><br \/>\n\u300c\u203b \u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\u300c\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u6ce8\u8a18\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u300d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p><strong><span style=\"color: #9400d3;\">\u3010\u6539\u6b63\u306e\u8da3\u65e8\u3011<\/span><\/strong><br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kakosyusei\/kakosyusei_1.pdf\" target=\"_blank\">\u4f1a\u8a08\u4e0a\u306e\u5909\u66f4\u53ca\u3073\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\uff09\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u500b\u5225\u6ce8\u8a18\u8868\u306b\u304a\u3051\u308b\u8aa4\u8b2c\u306e\u8a02\u6b63\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306f\u5fc5\u8981\u306a\u3044\u3053\u3068\u3092\u660e\u78ba\u5316\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\">\u2193\u304a\u85a6\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/span><\/h5>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621027\u5e7410\u6708\uff12\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u3001\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u306f\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u516c\u958b\u8349\u6848\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u300111\u6708\uff12\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,271,178,180,167,231,289],"tags":[493,491,629],"backnumber":[1813],"series":[1044],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-11 06:56:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/78950"}],"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=78950"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/78950\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=78950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=78950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=78950"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=78950"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=78950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}