{"id":80634,"date":"2015-10-29T10:14:22","date_gmt":"2015-10-29T01:14:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=80634"},"modified":"2015-12-08T09:55:54","modified_gmt":"2015-12-08T00:55:54","slug":"general-rule-article-65","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-65\/","title":{"rendered":"\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u4f01\u696d\u5b9f\u52d9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u627f\u8a8d\u7533\u8acb\uff08\uff12\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u4f01\u696d\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u627f\u8a8d\u7533\u8acb\uff08\uff12\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u8896\u5c71\u3000\u559c\u4e45\u9020<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u4f01\u696d\u5b9f\u52d9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u627f\u8a8d\u7533\u8acb\uff08\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-64\/\" target=\"_blank\">\u7b2c\uff13\u56de<\/a>\u3067\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u5099\u4ed8\u3051\u3001\u4fdd\u5b58\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u304c\u3001\u7b2c\uff14\u56de\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u3092\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306e\u30c7\u30fc\u30bf\u306e\u4f5c\u6210\u30fb\u4fdd\u5b58\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u30b7\u30b9\u30c6\u30e0\u30fb\u4fdd\u5b58\u7b49\u306b\u4fc2\u308b\u8981\u4ef6<\/strong><\/h4>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u66f8\u9762\uff08\u7d19\uff09\u306b\u3088\u308b\u4fdd\u5b58\u306b\u4ee3\u3048\u3066\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u306b\u306f\u3001\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4ee5\u4e0b\u3001\u300c\u96fb\u5e33\u6cd5\u300d\uff09\u7b2c\uff14\u6761\u7b2c\uff11\u9805\u3001\u7b2c\uff12\u9805\u53ca\u3073\u7b2c\uff13\u9805\u306b\u57fa\u3065\u304f\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u96fb\u5e33\u6cd5\u3067\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u306e\u8981\u4ef6\u3068\u3057\u3066\u8a02\u6b63\u3084\u524a\u9664\u7b49\u306e\u5c65\u6b74\u3092\u6b8b\u3059\u30b7\u30b9\u30c6\u30e0\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u306a\u305c\u306a\u3089\u3070\u7d19\u306e\u5e33\u7c3f\u3068\u7570\u306a\u308a\u3001\u30c7\u30fc\u30bf\u3067\u4f5c\u6210\u3055\u308c\u305f\u5e33\u7c3f\u306f\u3001\u4fee\u6b63\u3057\u305f\u5f62\u8de1\u3092\u6b8b\u3059\u3053\u3068\u306a\u304f\u5bb9\u6613\u306b\u8a02\u6b63\u3084\u524a\u9664\u304c\u53ef\u80fd\u3067\u3042\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e33\u7c3f\u306e\u30c7\u30fc\u30bf\u3092\u7d19\u306e\u4fdd\u5b58\u306b\u4ee3\u3048\u3066\u4fdd\u5b58\u3059\u308b\u306b\u306f\u3001\u3053\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308a\u3001\u6c7a\u3081\u3089\u308c\u305f\u624b\u9806\u901a\u308a\u306b\u5165\u529b\u3055\u308c\u305f\u5e33\u7c3f\u306e\u30c7\u30fc\u30bf\u3092\u6cd5\u5b9a\u4fdd\u5b58\u671f\u9593\u4e2d\u3001\u898b\u8aad\u53ef\u80fd\u306a\u72b6\u614b\u3067\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u4fc2\u308b\u8981\u4ef6\u306f\u3001\u96fb\u5e33\u6cd5\u65bd\u884c\u898f\u5247\uff08\u4ee5\u4e0b\u3001\u300c\u898f\u5247\u300d\uff09\u7b2c\uff13\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u6761\u6587\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8981\u4ef6\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u300c\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u300d\u3068\u3001\u300c\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u300d\u306b\u5206\u304b\u308c\u308b\u3002\u300c\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u300d\u306f\u66f4\u306b\u300c\u8a02\u6b63\u30fb\u524a\u9664\u306e\u5c65\u6b74\u306e\u4fdd\u5b58\u300d\u3001\u300c\u76f8\u4e92\u95a2\u9023\u6027\u300d\u3001\u300c\u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u5099\u4ed8\u3051\u300d\u306e\uff13\u3064\u306b\u5206\u304b\u308c\u3001\u300c\u53ef\u8996\u6027\u306e\u78ba\u4fdd\u300d\u306f\u3001\u300c\u898b\u8aad\u53ef\u80fd\u6027\u306e\u78ba\u4fdd\u300d\u3068\u300c\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u300d\u306b\u5206\u304b\u308c\u308b\u3002<\/p>\n<p>\u4fdd\u5b58\u3059\u308b\u3079\u304d\u5e33\u7c3f\u30c7\u30fc\u30bf\u306f\u3001\u6cd5\u5b9a\u4fdd\u5b58\u671f\u9593\u4e2d\u3001\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u3067\u660e\u77ad\u306a\u72b6\u614b\u3067\u51fa\u529b\u3055\u308c\u308b\u3053\u3068\u304c\u5fc5\u9808\u306e\u8981\u4ef6\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/denchouhou4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-80638\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/10\/denchouhou4-1.png\" alt=\"\u8a02\u6b63\u524a\u9664\u5c65\u6b74 \u76f8\u4e92\u95a2\u9023\u6027 \u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u5099\u4ed8\u3051 \u898b\u8aad\u53ef\u80fd\u6027 \u691c\u7d22\u6a5f\u80fd \u771f\u5b9f\u6027\u306e\u78ba\u4fdd \u53ef\u8996\u6027\u306e\u78ba\u4fdd \u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u3084\u524a\u9664\u3001\u8ffd\u52a0\u7b49\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3067\u304d\u308b\u304b \u8a02\u6b63\u524a\u9664\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u53c8\u306f\u3053\u308c\u3089\u306e\u5c65\u6b74\u304c\u6b8b\u308b \u30b7\u30b9\u30c6\u30e0\u304b 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Accountant Office 2014 all right reserved \u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u8981\u4ef6 \u3010\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\uff08\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u9664\u304f\uff09\u306e\u4fdd\u5b58\u306e\uff15\u8981\u4ef6\u3011\" width=\"650\" height=\"488\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/denchouhou4-1.png 1576w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/denchouhou4-1-300x225.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/10\/denchouhou4-1-1024x769.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FDF5E6;color:#000000;border-color:#FF4500;\">\n\t\t<p><strong><span style=\"color: #ff4500;\">\u2460<\/span>\u3000\u76f4\u63a5\u8a02\u6b63\u30fb\u524a\u9664<\/strong><br \/>\n\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u53c8\u306f\u524a\u9664\u304c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u3001\u5e33\u7c3f\u306e\u8a18\u9332\u3092\u76f4\u63a5\u8a02\u6b63\u53c8\u306f\u524a\u9664\u3057\u3001\u5f53\u8a72\u8a02\u6b63\u524d\u82e5\u3057\u304f\u306f\u524a\u9664\u524d\u306e\u8a18\u9332\u4e8b\u9805\u53c8\u306f\u5185\u5bb9\u304c\u5e33\u7c3f\u306e\u30c7\u30fc\u30bf\u81ea\u4f53\u306b\u6b8b\u308b\u3001\u3042\u308b\u3044\u306f\u5e33\u7c3f\u30c7\u30fc\u30bf\u3068\u306f\u5225\u306e\u30c7\u30fc\u30bf\u3068\u3057\u3066\u6b8b\u3059\u65b9\u6cd5\u3067\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u81ea\u52d5\u7684\u306b\u8a02\u6b63\u53c8\u306f\u524a\u9664\u306e\u30c7\u30fc\u30bf\u304c\u8a18\u9332\u3055\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><strong><span style=\"color: #ff4500;\">\u2461<\/span>\u3000\u53cd\u5bfe\u4ed5\u8a33\u306b\u3088\u308a\u8a02\u6b63\u30fb\u524a\u9664<\/strong><br \/>\n\u30c7\u30fc\u30bf\u306e\u8a02\u6b63\u53c8\u306f\u524a\u9664\u304c\u3067\u304d\u306a\u3044\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u306f\u3001\u53cd\u5bfe\u4ed5\u8a33\u3092\u884c\u3046\u3053\u3068\u3067\u7d50\u679c\u7684\u306b\u8a02\u6b63\u53c8\u306f\u524a\u9664\u3057\u305f\u3053\u3068\u3068\u540c\u3058\u52b9\u679c\u3092\u751f\u3058\u3055\u305b\u308b\u65b9\u6cd5\u3067\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u306f\u8a02\u6b63\u5f8c\u306e\u30c7\u30fc\u30bf\u306b\u3001\u5f53\u521d\u5165\u529b\u3055\u308c\u305f\u8a02\u6b63\u53c8\u306f\u524a\u9664\u524d\u306e\u8a18\u9332\u4e8b\u9805\u3092\u7279\u5b9a\u3059\u308b\u305f\u3081\u306e\u30c7\u30fc\u30bf\u9805\u76ee\u306a\u3069\u3092\u4ed8\u52a0\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u591a\u304f\u306eERP\u30b7\u30b9\u30c6\u30e0\u3067\u306f\u3053\u306e\u65b9\u6cd5\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd<\/strong><\/h4>\n<p>\u5e33\u7c3f\u306f\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e\u307b\u304b\u306b\u69d8\u3005\u306a\u88dc\u52a9\u7c3f\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u898f\u5247\u7b2c\uff13\u6761\u7b2c\uff11\u9805\u7b2c\uff12\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u3068\u305d\u308c\u4ee5\u5916\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u3068\u306e\u9593\u306b\u304a\u3044\u3066\u3001\u76f8\u4e92\u306b\u305d\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u2460\u3000\u500b\u5225\u306b\u8ee2\u8a18\u3059\u308b\u5834\u5408<\/strong><br \/>\n\u4e00\u65b9\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\uff08\u4f8b\u3048\u3070\u65e5\u8a08\u3084\u6708\u8a08\u306e\u3088\u3046\u306b\u500b\u3005\u306e\u8a18\u9332\u4e8b\u9805\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3092\u542b\u3080\uff09\u304c\u4ed6\u65b9\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u4e8b\u9805\u3068\u3057\u3066\u500b\u5225\u8ee2\u8a18\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u9023\u756a\u53f7\u7b49\u306e\u60c5\u5831\u3092\u53cc\u65b9\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u96c6\u8a08\u8ee2\u8a18\u3059\u308b\u5834\u5408<\/strong><br \/>\n\u4e00\u65b9\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u500b\u3005\u306e\u8a18\u9332\u4e8b\u9805\u3092\u96c6\u8a08\u3057\u3066\u4ed6\u65b9\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u8a18\u9332\u4e8b\u9805\u3068\u3057\u3066\u8ee2\u8a18\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4ed6\u65b9\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u6458\u8981\u6b04\u306a\u3069\u306b\u96c6\u8a08\u5bfe\u8c61\u9805\u76ee\uff08\u52d8\u5b9a\u79d1\u76ee\u53c8\u306f\u90e8\u9580\u7b49\uff09\u53ca\u3073\u96c6\u8a08\u7bc4\u56f2\uff08\u3007\u6708\u3007\u65e5\uff5e\u3007\u6708\u3007\u65e5\uff09\u3092\u8a18\u9332\u3057\u4fdd\u5b58\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u5099\u4ed8\u3051<\/strong><\/h4>\n<p>\u96fb\u5e33\u6cd5\u7b2c\uff14\u6761\uff11\u9805\u53c8\u306f\uff12\u9805\u306e\u627f\u8a8d\u3092\u5f97\u308b\u306b\u306f\u3001\u627f\u8a8d\u6e08\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u5099\u4ed8\u3051\u53ca\u3073\u4fdd\u5b58\u306b\u4f75\u305b\u3066\u4ee5\u4e0b\u306b\u63b2\u3052\u308b\u66f8\u985e\u3092\u5099\u3048\u4ed8\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e<span style=\"color: #0000cd;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3001<span style=\"color: #0000cd;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u627f\u8a8d\u6e08\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u696d\u52d9\u30fb\u4f1a\u8a08\u51e6\u7406\u306b\u5f53\u305f\u3063\u3066\u3001\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u81ea\u5df1\u958b\u767a\u3057\u305f\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e<\/p>\n<p style=\"padding-left: 15px;\">\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u306e\u69cb\u6210\u53ca\u3073\u5404\u30b7\u30b9\u30c6\u30e0\u9593\u306e\u30c7\u30fc\u30bf\u306e\u6d41\u308c\u306a\u3069\u3001\u96fb\u5b50\u8a08\u7b97\u6a5f\u306b\u3088\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4f5c\u6210\u306b\u4fc2\u308b\u51e6\u7406\u904e\u7a0b\u3092\u7dcf\u62ec\u7684\u306b\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u5099\u3048\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u306b\u969b\u3057\u3066\u4f5c\u6210\u3057\u305f\u66f8\u985e<\/p>\n<p style=\"padding-left: 15px;\">\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u306b\u969b\u3057\u3066\u4f5c\u6210\u3057\u305f\u30b7\u30b9\u30c6\u30e0\u4ed5\u69d8\u66f8\u3001\u30b7\u30b9\u30c6\u30e0\u8a2d\u8a08\u66f8\u3001\u30d5\u30a1\u30a4\u30eb\u5b9a\u7fa9\u66f8\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u4ed5\u69d8\u66f8\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u30ea\u30b9\u30c8\u306a\u3069\u306e\u66f8\u985e\u3092\u5099\u3048\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\uff08\uff13\uff09<\/span><\/strong>\u3000\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u64cd\u4f5c\u8aac\u660e\u66f8<\/p>\n<p style=\"padding-left: 15px;\">\u5165\u51fa\u529b\u8981\u9818\u306a\u3069\u306e\u5177\u4f53\u7684\u306a\u64cd\u4f5c\u65b9\u6cd5\u3092\u8a18\u8f09\u3057\u305f\u64cd\u4f5c\u30de\u30cb\u30e5\u30a2\u30eb\u3001\u904b\u7528\u30de\u30cb\u30e5\u30a2\u30eb\u306a\u3069\u306e\u66f8\u985e\u3092\u5099\u3048\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff08\uff14\uff09<\/strong><\/span>\u3000\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u4e26\u3073\u306b\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u5099\u4ed8\u3051\u53ca\u3073\u4fdd\u5b58\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u624b\u7d9a\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u66f8\u985e<\/p>\n<p style=\"padding-left: 15px;\">\u5165\u51fa\u529b\u51e6\u7406\u306e\u624b\u9806\u3001\u65e5\u7a0b\u53ca\u3073\u62c5\u5f53\u90e8\u7f72\u4e26\u3073\u306b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u7b49\u306e\u624b\u9806\u53ca\u3073\u62c5\u5f53\u90e8\u7f72\u306a\u3069\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u66f8\u985e\u304c\u8a72\u5f53\u3057\u3001\u3053\u308c\u306b\u306f\u8a18\u9332\u4e8b\u9805\u306e\u8a02\u6b63\u53c8\u306f\u524a\u9664\u53ca\u3073\u8ffd\u52a0\u3092\u3059\u308b\u305f\u3081\u306e\u5165\u51fa\u529b\u51e6\u7406\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u95a2\u4fc2\u66f8\u985e\u306e\u5099\u4ed8\u3051\u304c\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u3084\u6a5f\u5668\u306e\u64cd\u4f5c\u8981\u9818\u7b49\u3092\u660e\u77ad\u306b\u3059\u308b\u3053\u3068\u3082\u4e00\u3064\u306e\u7406\u7531\u3068\u3055\u308c\u308b\u304c\u3001\u91cd\u8981\u306a\u306e\u306f\u3001\u5f53\u8a72\u627f\u8a8d\u6e08\u307f\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u304c\u4f5c\u6210\u3055\u308c\u308b\u696d\u52d9\u30fb\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u5168\u4f53\u304c\u4fef\u77b0\u3067\u304d\u308b\u66f8\u985e\u3084\u958b\u767a\u95a2\u4fc2\u66f8\u985e\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068\u3067\u3001\u6cd5\u4ee4\u306e\u8981\u4ef6\u306b\u6e80\u305f\u3055\u308c\u305f\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u308a\u5e33\u7c3f\u306e\u8a18\u9332\u304c\u884c\u308f\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u4e00\u5b9a\u7a0b\u5ea6\u62c5\u4fdd\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u3001\u6cd5\u4ee4\u306b\u57fa\u3065\u3044\u305f\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u7b49\u306b\u3088\u308a\u3001\u6cd5\u4ee4\u306b\u6cbf\u3063\u305f\u5165\u529b\u624b\u9806\u3067\u5f53\u8a72\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u304c\u84c4\u7a4d\u3055\u308c\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u898b\u8aad\u53ef\u80fd\u6027\u306e\u78ba\u4fdd<\/strong><\/h4>\n<p>\u7d19\u306e\u5e33\u7c3f\u66f8\u985e\u3068\u7570\u306a\u308a\u30c7\u30fc\u30bf\u306f\u3001\u305d\u308c\u81ea\u4f53\u3067\u306f\u8aad\u307f\u53d6\u308b\u3053\u3068\u306f\u4e0d\u53ef\u80fd\u306a\u305f\u3081\u3001\u8aad\u307f\u53d6\u308c\u308b\u72b6\u614b\u306b\u5909\u63db\u3057\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3084\u30d7\u30ea\u30f3\u30bf\u306b\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u3067\u660e\u77ad\u306a\u72b6\u614b\u3067\u51fa\u529b\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u898f\u5247\u7b2c\uff13\u6761\u7b2c\uff11\u9805\u7b2c\uff14\u53f7\u306b\u304a\u3044\u3066\u306f\u3001\u627f\u8a8d\u6e08\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u5099\u4ed8\u3051\u53ca\u3073\u4fdd\u5b58\u3092\u3059\u308b\u5834\u6240\u306b\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u3092\u95b2\u89a7\u3059\u308b\u305f\u3081\u306e\u30d1\u30bd\u30b3\u30f3\u3001\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u3092\u8a2d\u7f6e\u3059\u308b\u3068\u3068\u3082\u306b\u3053\u308c\u3089\u306e\u64cd\u4f5c\u8aac\u660e\u66f8\u3092\u5099\u3048\u4ed8\u3051\u308b\u3053\u3068\u3001\u53ca\u3073\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u3092\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306e\u753b\u9762\u3084\u66f8\u9762\u306b\u3001\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u3001\u901f\u3084\u304b\u306b\u51fa\u529b\u3067\u304d\u308b\u3053\u3068\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d0d\u7a0e\u5730\u7b49\u306e\u4fdd\u5b58\u5834\u6240\u306b\u5099\u3048\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u30d1\u30bd\u30b3\u30f3\u3068\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u304c\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u30b5\u30fc\u30d0\u7b49\u3068\u304c\u901a\u4fe1\u56de\u7dda\u3067\u63a5\u7d9a\u3055\u308c\u308b\u306a\u3069\u3057\u3066\u3001\u5f53\u8a72\u4fdd\u5b58\u5834\u6240\u306b\u304a\u3044\u3066\u5e33\u7c3f\u7b49\u306e\u30c7\u30fc\u30bf\u3092\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u306e\u753b\u9762\u53ca\u3073\u66f8\u9762\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u306b\u5f93\u3063\u305f\u72b6\u614b\u3067\u3001\u901f\u3084\u304b\u306b\u51fa\u529b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u306f\u4fdd\u5b58\u5834\u6240\u306b\u4fdd\u5b58\u7b49\u304c\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff16\u3000\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/strong><\/h4>\n<p>\u627f\u8a8d\u6e08\u307f\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u3092\u4f5c\u6210\u3059\u308b\u30b7\u30b9\u30c6\u30e0\u306b\u304a\u3044\u3066\u5e33\u7c3f\u30c7\u30fc\u30bf\u3092\u95b2\u89a7\u3059\u308b\u5834\u5408\u3084\u3001\u5e33\u7c3f\u30c7\u30fc\u30bf\u306e\u95b2\u89a7\u7528\u306b\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u691c\u7d22\u6a5f\u80fd\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u691c\u7d22\u9805\u76ee<\/strong><\/h4>\n<p>\u627f\u8a8d\u6e08\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u8a18\u9332\u4e8b\u9805\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u306b\u3088\u308a\u691c\u7d22\u3067\u304d\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#BA55D3;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #ba55d3;\">\u2460<\/span><\/strong>\u3000\u53d6\u5f15\u5e74\u6708\u65e5\u3001\u52d8\u5b9a\u79d1\u76ee\u3001\u53d6\u5f15\u91d1\u984d\u305d\u306e\u4ed6\u306e\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u305f\u4e3b\u8981\u306a\u8a18\u8f09\u9805\u76ee\uff08\u4ee5\u4e0b\u3001\u300c\u8a18\u9332\u9805\u76ee\u300d\uff09\u3092\u691c\u7d22\u306e\u6761\u4ef6\u3068\u3057\u3066\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: 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title=\"\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u4f01\u696d\u5b9f\u52d9\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u627f\u8a8d\u7533\u8acb\uff08\uff13\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-67\/\" target=\"_blank\">\u7b2c\uff15\u56de<\/a>\uff09\u3067\u306f\u3001\u96fb\u5e33\u6cd5\u306e\u8981\u4ef6\u306b\u57fa\u3065\u3044\u305f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306b\u3042\u305f\u3063\u3066\u306e\u554f\u984c\u70b9\u3068\u89e3\u6c7a\u7b56\u53ca\u3073\u7a0e\u52d9\u8abf\u67fb\u5bfe\u7b56\u3001\u305d\u3057\u3066\u3053\u308c\u3089\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u627f\u8a8d\u7533\u8acb\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u4e8b\u9805\u3001\u7533\u8acb\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p style=\"text-align: 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