{"id":88410,"date":"2016-02-25T10:15:43","date_gmt":"2016-02-25T01:15:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=88410"},"modified":"2016-03-02T14:56:19","modified_gmt":"2016-03-02T05:56:19","slug":"tax-effects-article-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-42\/","title":{"rendered":"\u5e73\u621028\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u6539\u6b63\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621028\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u6539\u6b63\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/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:#000000;\">\n\t\t<ul>\n<li>\u3010\u7b2c\uff11\u56de\u3011\u3000\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u53ca\u3073\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/li>\n<li>\u3010\u7b2c\uff12\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u6539\u6b63\u3000<span style=\"color: #b22222;\">\u203b\u672c\u7a3f<\/span><\/li>\n<li><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63<\/span><\/li>\n<li><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u91d1\u878d\u5e81\u306e\u5e73\u621026\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u5e73\u621027\u5e7412\u670810\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c55\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/zeikouka2015_2\/zeikouka2015_02.pdf\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848<\/a>\uff09\uff08\u4ee5\u4e0b\u3001\u300c\u7a0e\u7387\u9069\u7528\u6307\u91dd\u6848\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5e73\u621027\u5e7412\u670828\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015\/zeikouka_2015_1.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u56de\u53ce\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u4eca\u56de\u306f\u3001\u516c\u8868\u3055\u308c\u305f\uff12\u3064\u306e\u9069\u7528\u6307\u91dd\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\u306e\u4e3b\u306a\u6539\u6b63\u70b9<\/strong><\/h4>\n<p>\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5b9f\u52d9\u6307\u91dd\u306b\u3064\u3044\u3066\u3001\u57fa\u672c\u7684\u306b\u305d\u306e\u5185\u5bb9\u3092\u5f15\u304d\u7d99\u3044\u3060\u4e0a\u3067\u3001\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u898b\u76f4\u3057\u304c\u884c\u308f\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:#000000;\">\n\t\t<ul>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c\uff16\u53f7\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u3001\u540c\u7b2c10\u53f7\u300c\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u53ca\u3073\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u3046\u3061\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u5b9a\u3081<\/li>\n<\/ul>\n<ul>\n<li>\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u76e3\u59d466\u53f7\u300d\u3068\u3044\u3046\uff09\u300d\u53ca\u3073\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c70\u53f7\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c\u76e3\u59d470\u53f7\u300d\u3068\u3044\u3046\uff09\u300d\u306e\u3046\u3061\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u90e8\u5206<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3053\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e3b\u306a\u6539\u6b63\u70b9\u3011<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u4f01\u696d\u306e\u5206\u985e<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3051\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff13\uff09\u3000\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3051\u308b\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff14\uff09\u3000\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u300c\u5206\u985e\uff12\u300d\u53c8\u306f\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff15\uff09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff16\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff17\uff09\u3000\u672a\u9069\u7528\u306e\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u95a2\u3059\u308b\u6ce8\u8a18<\/strong><\/p>\n<\/div>\n<h4><strong>\uff08\uff11\uff09\u3000\u4f01\u696d\u306e\u5206\u985e<\/strong><\/h4>\n<p>\u76e3\u59d466\u53f7\u306b\u304a\u3044\u3066\u3001\u4f01\u696d\u3092\uff15\u3064\u306b\u5206\u985e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd\u306b\u304a\u3044\u3066\u3082\u57fa\u672c\u7684\u306b\u8e0f\u8972\u3057\u305f\u4e0a\u3067\u4e00\u90e8\u5fc5\u8981\u306a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3059\u308b\u969b\u306b\u3001\u56de\u53ce\u9069\u7528\u6307\u91dd\u7b2c16\u9805\u304b\u3089\u7b2c32\u9805\u306b\u5f93\u3063\u3066\u3001\u8981\u4ef6\u306b\u57fa\u3065\u304d\u4f01\u696d\u3092\u300c\u5206\u985e\uff11\u300d\uff5e\u300c\u5206\u985e\uff15\u300d\u306b\u5206\u985e\u3057\u3001\u5f53\u8a72\u5206\u985e\u306b\u5fdc\u3058\u3066\u3001\u56de\u53ce\u304c\u898b\u8fbc\u307e\u308c\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3092\u6c7a\u5b9a\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd15\uff09\u3002<\/p>\n<p>\u300c\u5206\u985e\uff11\u300d\uff5e\u300c\u5206\u985e\uff15\u300d\u306e\u8981\u4ef6\u306f\u3001\u76e3\u59d466\u53f7\u3068\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd15\u300117\u300119\u300122\u300126\u300130\uff09\u3002\u30dd\u30a4\u30f3\u30c8\u306f<span style=\"color: #b22222;\">\u5c06\u6765\u306e\u72b6\u6cc1\u304c\u8981\u4ef6\u306b\u5165\u3063\u3066\u3044\u308b<\/span>\u3053\u3068\u3001\u53ca\u3073<span style=\"color: #b22222;\">\u4f1a\u8a08\u4e0a\u306e\u6307\u6a19\u3067\u3042\u308b\u5229\u76ca\u8981\u4ef6\u304b\u3089\u7a0e\u52d9\u4e0a\u306e\u6307\u6a19\u3067\u3042\u308b\u8ab2\u7a0e\u6240\u5f97\u8981\u4ef6\u3078\u5909\u66f4<\/span>\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/h28kaikei_ryui2-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-88411\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/h28kaikei_ryui2-1.png\" alt=\"\u5206\u985e \u76e3\u59d466\u53f7 \u56de\u53ce\u9069\u7528\u6307\u91dd \u5206\u985e\uff11 \u3010\u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6bce\u671f\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3011 \u671f\u672b\u306b\u304a\u3051\u308b\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u3092\u5341\u5206\u306b\u4e0a\u56de\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6bce\u671f\uff08\u5f53\u671f\u53ca\u3073\u304a\u304a\u3080\u306d\u904e\u53bb\uff13\u5e74\u4ee5\u4e0a\uff09\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4f1a\u793e\u7b49\u3067\u3001\u305d\u306e\u7d4c\u55b6\u74b0\u5883\u306b\u8457\u3057\u3044\u5909\u5316\u304c\u306a\u3044\u5834\u5408 \u6b21\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u4f01\u696d 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u6570\u5024\u306f\u3001\u8ca0\u306e\u5834\u5408\u3068\u306a\u308b\u5834\u5408\u3092\u542b\u3080\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd22\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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#b22222;\">\u3044\u305a\u308c\u3082\u6e80\u305f\u3055\u306a\u3044\u4f01\u696d<\/span>\u306f\u3001<span style=\"color: #b22222;\">\u904e\u53bb<\/span>\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u63a8\u79fb\u3001<span style=\"color: #b22222;\">\u5f53\u671f<\/span>\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u898b\u8fbc\u307f\u3001<span style=\"color: #b22222;\">\u5c06\u6765<\/span>\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u306e\u898b\u8fbc\u307f\u7b49\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3001\u5404\u5206\u985e\u306e\u8981\u4ef6\u304b\u3089\u306e<span style=\"color: #b22222;\">\u4e56\u96e2\u5ea6\u5408\u3044\u304c\u6700\u3082\u5c0f\u3055\u3044<\/span>\u3068\u5224\u65ad\u3055\u308c\u308b\u3082\u306e\u306b\u5206\u985e\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd16\uff09\u3002<\/p>\n<p>\u3053\u306e\u5224\u65ad\u306f\u3001\u5404\u5206\u985e\u306e\u8981\u4ef6\u304b\u3089\u306e\u4e56\u96e2\u5ea6\u5408\u3044\u3092\u5b9a\u91cf\u7684\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u306a\u3044\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd65\uff09\u3002\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u904e\u53bb\u3001\u5f53\u671f\u3001\u5c06\u6765\u306e\u60c5\u5831\u304b\u3089\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #b22222;\">\u539f\u5247\u3068\u3057\u3066<\/span>\u3001\u56de\u53ce\u53ef\u80fd\u6027\u304c\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u3046\u3061\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306e\u7b97\u5165\u6642\u671f\u304c\u500b\u5225\u306b\u7279\u5b9a\u3067\u304d\u306a\u3044\u304c<span style=\"color: #b22222;\">\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u3082\u306e<\/span>\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72<span style=\"color: #b22222;\">\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092<\/span><span style=\"color: #b22222;\">\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408<\/span>\u3001\u5f53\u8a72\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd21\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u682a\u5f0f\u306e\u6e1b\u640d\u640d\u5931\u3001\u5f79\u54e1\u9000\u8077\u6170\u52b4\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u306e\u3044\u305a\u308c\u304b\u306e\u6642\u70b9\u3067\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd75\u3001106\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3051\u308b\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593<\/strong><\/h4>\n<p>\u76e3\u59d466\u53f7\u3067\u306f\u3001\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u3067\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u671f\u9593\u304c\u304a\u304a\u3080\u306d\uff15\u5e74\u3068\u3055\u308c\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u3001\u5b9f\u52d9\u4e0a\u306f\u304a\u304a\u3080\u306d\uff15\u5e74\u3067\u306f\u306a\u304f\u3001\u4e00\u5f8b\uff15\u5e74\u3092\u9650\u5ea6\u3068\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u308a\u3092\u884c\u3046\u3053\u3068\u304c\u591a\u304b\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u786c\u76f4\u7684\u306a\u904b\u7528\u3067\u306f\u3001\u4f01\u696d\u306e\u5b9f\u614b\u3092\u53cd\u6620\u3057\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898b\u76f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306f\u3001\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff15\u5e74\uff09\u4ee5\u5185\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd23\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span style=\"color: #b22222;\">\u81e8\u6642\u7684\u306a\u539f\u56e0\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\u3092\u9664\u3044\u305f\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u5897\u6e1b\u3057\u3066\u3044\u308b\u539f\u56e0<\/span>\u3001<span style=\"color: #b22222;\">\u4e2d\u9577\u671f\u8a08\u753b<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u3092\u60f3\u5b9a\uff09\u3001<span style=\"color: #b22222;\">\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1<\/span>\u3001<span style=\"color: #b22222;\">\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u63a8\u79fb\u7b49\u3092\u52d8\u6848<\/span>\u3057\u3066\u3001<span style=\"color: #b22222;\">\uff15\u5e74\u3092\u8d85\u3048\u308b\u898b\u7a4d\u53ef\u80fd\u671f\u9593<\/span>\u306b\u304a\u3044\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3055\u308c\u305f\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u56de\u53ce\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092<span style=\"color: #b22222;\">\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408<\/span>\u3001\u5f53\u8a72\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3082\u306e\u3068\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd24\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u300c\u5206\u985e\uff12\u300d\u53c8\u306f\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u300c\u5206\u985e\uff14\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u3067\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u539f\u56e0\u3001\u4e2d\u9577\u671f\u8a08\u753b\u3001\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1\u3001\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u63a8\u79fb\u7b49\u3092\u52d8\u6848\u3057\u3066\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u308a\u3001\u4ee5\u4e0b\u306e<strong>\u2460<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300c\u5206\u985e\uff12\u300d\u306b\u3001<strong>\u2461<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460<\/strong>\u3000\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p><span style=\"color: #b22222;\">\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u539f\u56e0<\/span>\u3001<span style=\"color: #b22222;\">\u4e2d\u9577\u671f\u8a08\u753b<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u3092\u60f3\u5b9a\uff09\u3001<span style=\"color: #b22222;\">\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1<\/span>\u3001<span style=\"color: #b22222;\">\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u63a8\u79fb\u7b49\u3092\u52d8\u6848<\/span>\u3057\u3066\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001<span style=\"color: #b22222;\">\u5c06\u6765\u306b\u304a\u3044\u3066\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b<\/span>\u3053\u3068\u3092<span style=\"color: #b22222;\">\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d<\/span>\u306f\u3001<span style=\"color: #b22222;\">\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b<\/span>\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd28\uff09\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u53ef\u80fd\u306a\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd20\uff09\u3002\u3055\u3089\u306b\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u3068\u304a\u308a\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3082\u56de\u53ce\u53ef\u80fd\u6027\u3042\u308a\u3068\u5224\u65ad\u3059\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd21\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u904e\u53bb\u306b\u304a\u3044\u3066\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u4f01\u696d\u304c\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u306b\u3088\u308a\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u304c\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u3063\u305f\u5834\u5408\u306b\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u304c\u8a72\u5f53\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd91\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461<\/strong>\u3000\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/h4>\n<p><span style=\"color: #b22222;\">\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u539f\u56e0<\/span>\u3001<span style=\"color: #b22222;\">\u4e2d\u9577\u671f\u8a08\u753b<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd\u3067\u306f\u3001\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u3092\u60f3\u5b9a\uff09\u3001<span style=\"color: #b22222;\">\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1<\/span>\u3001<span style=\"color: #b22222;\">\u904e\u53bb\uff08\uff13\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u63a8\u79fb\u7b49\u3092\u52d8\u6848<\/span>\u3057\u3066\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u308b\u5834\u5408\u3001<span style=\"color: #b22222;\">\u5c06\u6765\u306b\u304a\u3044\u3066\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u7a0b\u5ea6\u306f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u306f\u3001\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd29\uff09\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u5408\u7406\u7684\u306a\u898b\u7a4d\u53ef\u80fd\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff15\u5e74\uff09\u4ee5\u5185\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd23\u300129\uff09\u3002<br \/>\n\u3053\u308c\u306f\u3001\u76e3\u59d466\u53f7\u306b\u304a\u3051\u308b\u4f8b\u793a\u533a\u5206\u300c\uff14\u305f\u3060\u3057\u66f8\u300d\u306b\u76f8\u5f53\u3059\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u904e\u53bb\u306b\u304a\u3044\u3066\u696d\u7e3e\u306e\u60aa\u5316\u306b\u4f34\u3044\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u3066\u304a\u308a\u300c\u5206\u985e\uff14\u300d\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u4f01\u696d\u304c\u3001\u5f53\u671f\u306b\u4ee3\u66ff\u7684\u306a\u539f\u6750\u6599\u304c\u958b\u767a\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u696d\u7e3e\u306e\u56de\u5fa9\u304c\u898b\u8fbc\u307e\u308c\u3001\u305d\u306e\u72b6\u6cc1\u304c\u5c06\u6765\u3082\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u304a\u304a\u3080\u306d\uff13\u5e74\u304b\u3089\uff15\u5e74\u7a0b\u5ea6\u306f\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u3068\u304d\u304c\u8a72\u5f53\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd92\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u5206\u985e\uff14\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u3067\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u306e\u305f\u3060\u3057\u66f8\u306e\u90e8\u5206\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd24\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3055\u308c\u306a\u3044<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd89\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u5206\u985e\uff14\u300d\u306b\u4fc2\u308b\u5206\u985e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u304c\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3001\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u30b1\u30fc\u30b9\u306b\u6bd4\u3079\u3066\u591a\u304f\u306f\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd89\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/h28kaikei_ryui2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-88414\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/h28kaikei_ryui2-2.png\" alt=\"\u300c\u5206\u985e\uff14\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f01\u696d\u3067\u3001\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u304c\u751f\u3058\u305f\u539f\u56e0\u3001\u4e2d\u9577\u671f\u8a08\u753b\u3001\u904e\u53bb\u306b\u304a\u3051\u308b\u4e2d\u9577\u671f\u8a08\u753b\u306e\u9054\u6210\u72b6\u6cc1\u3001\u904e\u53bb\uff083\u5e74\uff09\u53ca\u3073\u5f53\u671f\u306e\u8ab2\u7a0e\u6240\u5f97\u53c8\u306f\u7a0e\u52d9\u4e0a\u306e\u6b20\u640d\u91d1\u306e\u63a8\u79fb\u7b49\u3092\u52d8\u6848\u3057\u3066\u3001\u5c06\u6765\u306e\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u524d\u8ab2\u7a0e\u6240\u5f97\u3092\u898b\u7a4d\u308b\u5834\u5408 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/h28kaikei_ryui2-2.png 1160w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/h28kaikei_ryui2-2-300x183.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/h28kaikei_ryui2-2-1024x626.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff15\uff09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u56de\u53ce\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u306b\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u304c\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\uff08\u4e0b\u8a18<strong>\uff08\uff16\uff09<\/strong>\u53c2\u7167\uff09\u306b\u304a\u3044\u3066\u3001<span style=\"color: #b22222;\">\u4ee5\u4e0b\u306e<span style=\"color: #dda0dd;\"><strong>\u2460<\/strong><\/span>\uff5e<span style=\"color: #dda0dd;\"><strong>\u2462<\/strong><\/span>\u306e\u9805\u76ee\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd49\uff08\uff13\uff09\uff09\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:#FAF0E6;color:#000000;border-color:#cd5c5c;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #dda0dd;\"><strong>\u2460<\/strong><\/span>\u3000 \u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u4e0d\u80fd\u306a\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u56de\u53ce\u3067\u304d\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd21\u305f\u3060\u3057\u66f8\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #dda0dd;\"><strong>\u2461<\/strong><\/span> \u3000\u300c\u5206\u985e\uff13\u300d\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u304a\u304a\u3080\u306d\uff15\u5e74\u3092<span style=\"color: #b22222;\">\u660e\u3089\u304b\u306b<\/span>\u8d85\u3048\u308b\u898b\u7a4d\u53ef\u80fd\u671f\u9593\u306b\u304a\u3044\u3066\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3055\u308c\u305f\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u56de\u53ce\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u53c2\u7167\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd24\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2 \u5358\u7d14\u306b\uff15\u5e74\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u306f\u306a\u304f\u3001<span style=\"color: #b22222;\">\u304a\u304a\u3080\u306d\uff15\u5e74\u3092\u660e\u3089\u304b\u306b\u8d85\u3048\u308b\u5834\u5408<\/span>\u306b\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #dda0dd;\"><strong>\u2462<\/strong><\/span> \u3000\u300c\u5206\u985e\uff14\u300d\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\uff15\u5e74\u8d85\u306b\u308f\u305f\u308a\u4e00\u6642\u5dee\u7570\u7b49\u52a0\u6e1b\u7b97\u524d\u8ab2\u7a0e\u6240\u5f97\u304c\u5b89\u5b9a\u7684\u306b\u751f\u3058\u308b\u3053\u3068\u3092\u4f01\u696d\u304c\u5408\u7406\u7684\u306a\u6839\u62e0\u3092\u3082\u3063\u3066\u8aac\u660e\u3059\u308b\u5834\u5408\u306b\u306f\u300c\u5206\u985e\uff12\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u53d6\u6271\u3044\uff08\u4e0a\u8a18<strong>\uff08\uff14\uff09<\/strong>\u2460\u53c2\u7167\u3002\u56de\u53ce\u9069\u7528\u6307\u91dd28\uff09<\/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:#000000;\">\n\t\t<h4><strong>\u3008\u9069\u7528\u521d\u5e74\u5ea6\u306e\u53d6\u6271\u3044\u3009<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u56de\u53ce\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u3001<span style=\"color: #dda0dd;\"><strong>\u2460<\/strong><\/span>\uff5e<span style=\"color: #dda0dd;\"><strong>\u2462<\/strong><\/span>\u306e\u9805\u76ee\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<br \/>\n\u3057\u304b\u3057\u3001<span style=\"color: #b22222;\">\u9061\u53ca\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u305a<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd123\uff09\u3001\u56de\u53ce\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u521d\u5e74\u5ea6\u306e\u671f\u9996\u6642\u70b9\u3067\u65b0\u305f\u306a\u4f1a\u8a08\u65b9\u91dd\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u3001\u524d\u5e74\u5ea6\u672b\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u984d\u3068\u306e\u5dee\u984d\u3092\u3001\u9069\u7528\u521d\u5e74\u5ea6\u306e<span style=\"color: #b22222;\">\u671f\u9996\u306e\u5229\u76ca\u5270\u4f59\u91d1\u53c8\u306f\u671f\u9996\u306e\u305d\u306e\u4ed6\u306e\u5305\u62ec\u5229\u76ca\u7d2f\u8a08\u984d\uff08\u8a55\u4fa1\u30fb\u63db\u7b97\u5dee\u984d\u7b49\uff09\u306b\u52a0\u6e1b\u3059\u308b<\/span>\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd49\uff08\uff14\uff09\uff09\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:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<h4><strong>\u3008\u6ce8\u8a18\u3009<\/strong><\/h4>\n<p>\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u306b\u4f34\u3046\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u305f\u3081\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\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>\uff08\u4ee5\u4e0b\u3001\u300c\u9061\u53ca\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u7b2c10\u9805\u306b\u5f93\u3063\u3066\u6ce8\u8a18\u3092\u884c\u3046\uff08\u4e0b\u8a18\u3001\uff08\u2170\uff09\uff5e\uff08\u2173\uff09\u53c2\u7167\uff09\u3002\u305f\u3060\u3057\u3001\u8868\u793a\u3059\u308b\u904e\u53bb\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u5bfe\u3059\u308b\u5f71\u97ff\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u9061\u53ca\u57fa\u6e96\u7b2c10\u9805\uff08\uff15\uff09\u305f\u3060\u3057\u66f8\u306e\u898f\u5b9a\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4e0b\u8a18\uff08\u2174\uff09\uff5e\uff08\u2176\uff09\u306e\u4e8b\u9805\u306e\u307f\u3092\u6ce8\u8a18\u3059\u308b\uff08\u56de\u53ce\u9069\u7528\u6307\u91dd49\uff08\uff15\uff09\u3001125\uff09\u3002\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u5b50\u4f1a\u793e\u306b\u3064\u3044\u3066\u3082\u5f71\u97ff\u984d\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2170\uff09\u3000\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u540d\u79f0<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2171\uff09\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u5909\u66f4\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u2172\uff09\u3000\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306b\u5f93\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u65e8\u53ca\u3073\u5f53\u8a72\u7d4c\u904e\u7684\u306a\u53d6\u6271\u3044\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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underline;\">\u5e73\u621028\u5e74\uff11\u670819\u65e5\u4ed8\u3051\u3067\u5ec3\u6b62<\/span>\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: 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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:#9400D3;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u65b0\u3057\u3044\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u540d\u79f0\u53ca\u3073\u6982\u8981<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u9069\u7528\u4e88\u5b9a\u65e5\uff08\u65e9\u671f\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u65e9\u671f\u9069\u7528\u4e88\u5b9a\u65e5\uff09\u306b\u95a2\u3059\u308b\u8a18\u8ff0<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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\/>\n<!--nextpage--><br \/>\n\uff08<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-42\/\">\u524d\u30da\u30fc\u30b8\u3078\u623b\u308b<\/a>\uff09<\/p>\n<h4><strong>\uff12\u3000\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u9069\u7528\u3059\u308b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\uff08\u6848\uff09\u300d\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u73fe\u884c\u3067\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8a08\u7b97\u306b\u7528\u3044\u308b\u7a0e\u7387\u306f\u3001<span style=\"text-decoration: 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style=\"text-decoration: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#3CB371;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\u304c\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff08\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u6848\u304c\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3092\u542b\u3080\uff09<\/strong><\/h4>\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:#000000;\">\n\t\t<p>\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6761\u4f8b\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\u53c8\u306f\u8d85\u904e\u8ab2\u7a0e\u306b\u3088\u308b\u7a0e\u7387\uff08\u4ee5\u4e0b\u3001\u300c\u8d85\u904e\u7a0e\u7387\u300d\u3068\u3044\u3046\uff09\uff09<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#3CB371;\"><\/div>\n<strong><\/strong><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u5f53\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u6539\u6b63\u3059\u308b\u305f\u3081\u306e\u6cd5\u5f8b\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\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:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2170\uff09\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u3066\u6539\u6b63\u3055\u308c\u305f\u6761\u4f8b\uff08\u4ee5\u4e0b\u300c\u6539\u6b63\u6761\u4f8b\u300d\u3068\u3044\u3046\uff09\u304c\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u5404\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8b70\u4f1a\u7b49\u3067\u6210\u7acb\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057\u3066\u3044\u308b<\/span>\u6761\u4f8b\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u7a0e\u7387\uff08\u6a19\u6e96\u7a0e\u7387\u53c8\u306f\u8d85\u904e\u7a0e\u7387\uff09<\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2171\uff09\u3000\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u3092\u53d7\u3051\u305f\u6539\u6b63\u6761\u4f8b\u304c\u6c7a\u7b97\u65e5\u4ee5\u524d\u306b\u5404\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u8b70\u4f1a\u7b49\u3067<span style=\"text-decoration: underline;\">\u6210\u7acb\u3057\u3066\u3044\u306a\u3044<\/span>\u5834\u5408\uff08\u6a19\u6e96\u7a0e\u7387\u306e\u5834\u5408\u306f\uff08\u30a2\uff09\u3001\u8d85\u904e\u7a0e\u7387\u306e\u5834\u5408\u306f\uff08\u30a4\uff09\uff09<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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#b22222;\">\u8d85\u3048\u308b\u6570\u5024\u3092\u52a0\u3048\u3066<\/span>\u7b97\u5b9a\u3059\u308b\u3002\u7b97\u5b9a\u3057\u305f\u7a0e\u7387\u304c\u3001\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5236\u9650\u7a0e\u7387\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u5236\u9650\u7a0e\u7387\u3068\u3059\u308b\uff08\u4ee5\u4e0b\u3001\u300c\u6570\u5024\u52a0\u7b97\u6cd5\u300d\u3068\u3044\u3046\uff09\u3002<\/li>\n<li>\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6a19\u6e96\u7a0e\u7387\u306b\u3001\u6c7a\u7b97\u65e5\u306b\u304a\u3044\u3066\u6210\u7acb\u3057\u3066\u3044\u308b\u6761\u4f8b\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u8d85\u904e\u7a0e\u7387\u306b\u304a\u3051\u308b\u6539\u6b63\u76f4\u524d\u306e\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u6a19\u6e96\u7a0e\u7387\u306b\u5bfe\u3059\u308b<span style=\"color: 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underline;\">\u7d71\u4e00\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3078\u306e\u5f71\u97ff\u306b\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u5834\u5408\u3001\u7d71\u4e00\u3057\u306a\u3044\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b<\/span>\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:18px; line-height:28px;-moz-border-radius: 30px; border-radius: 30px;background-color:#87CEEB;color:#0000CD;border-color:#87CEEB;\">\n\t\t<p style=\"text-align: center;\"><strong>\u300a\u3000\u8a2d\u3000\u4f8b\u3000\u300b<\/strong><\/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:#000000;\">\n\t\t<ul>\n<li>\u5f53\u793e\u306f\u6771\u4eac\u306b\u672c\u793e\u304c\u3042\u308a\u3001\u8cc7\u672c\u91d1\uff15\u5104\u5186\u3067\u3042\u308b\u3002<\/li>\n<li>\u73fe\u884c\u306e\u6761\u4f8b\u3067\u306f\u3001\u5e73\u621029\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u306f\u3001\u6a19\u6e96\u7a0e\u7387\u306f1.9\uff05\u3001\u8d85\u904e\u7a0e\u7387\u306f2.14\uff05\u306e\u9069\u7528\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u305f\u3002<\/li>\n<li>\u5e73\u621028\u5e74\uff13\u670831\u65e5\u306b\u56fd\u4f1a\u3067\u6539\u6b63\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u53ca\u3073\u6539\u6b63\u5730\u65b9\u7a0e\u6cd5\u7b49\u304c\u6539\u6b63\u3055\u308c\u305f\u3002\u306a\u304a\u3001\u3053\u3053\u3067\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u5ec3\u6b62\u3055\u308c\u305f\u5206\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u30fb\u6240\u5f97\u5272\u306e\u7a0e\u7387\u3092\u5f15\u304d\u4e0a\u3052\u3066\u3044\u308b\u3002<\/li>\n<li>\u4e00\u65b9\u3001\u5e73\u621028\u5e74\uff13\u670831\u65e5\u6642\u70b9\u3067\u6539\u6b63\u6761\u4f8b\u306f\u6210\u7acb\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<li>\u73fe\u884c\u306e\u7a0e\u7387\u53ca\u3073\u6539\u6b63\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-89923\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-3.png\" alt=\"\" width=\"553\" height=\"407\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u4e0b\u7dda\u90e8\u5206\u304c\u6539\u6b63\u70b9\u3067\u3042\u308b\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u8d85\u904e\u7a0e\u7387\uff09\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff12\uff09\u2461<\/strong>\uff08\u2171\uff09\uff08\u30a4\uff09\u306e\u3068\u304a\u308a\u3001\u7b97\u51fa\u65b9\u6cd5\u306f\uff12\u3064\u3042\u308b\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u6570\u5024\u52a0\u7b97\u6cd5<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u6761\u4f8b\u3067\u5e73\u621029\u5e74\uff13\u6708\u671f\u306b\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u6a19\u6e96\u7a0e\u7387\uff081.9\uff05)\u3068\u8d85\u904e\u7a0e\u7387\uff082.14\uff05\uff09\u306e\u5dee\u3092\u5e73\u621029\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u306b\u52a0\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 45px;\">\u5e73\u621029\u5e74\uff13\u6708\u671f\uff1a0.7\uff05\uff0b\uff082.14\uff05\uff0d1.9\uff05\uff09\uff1d0.94\uff05<\/p>\n<p style=\"padding-left: 45px;\">\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\uff1a3.6\uff05\uff0b\uff082.14\uff05\uff0d1.9\uff05\uff09\uff1d3.84\uff05<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u5272\u5408\u6cd5<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u6761\u4f8b\u3067\u5e73\u621029\u5e74\uff13\u6708\u671f\u306b\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u6a19\u6e96\u7a0e\u7387\uff081.9\uff05\uff09\u3068\u8d85\u904e\u7a0e\u7387\uff082.14\uff05\uff09\u306e\u5272\u5408\u3092\u5e73\u621029\u5e74\uff13\u6708\u671f\u4ee5\u964d\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u306b\u4e57\u3058\u308b\u3002<\/p>\n<p>\u5272\u5408\u6cd5\u306b\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u3092\u542b\u3080\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u3067\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3068\u542b\u307e\u306a\u3044\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u3067\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u3092\u542b\u307e\u306a\u3044\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u3067\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u306e\u307f\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 45px;\">\u5e73\u621029\u5e74\uff13\u6708\u671f \uff1a 0.7\uff05\u00d7\uff082.14\uff05\u00f71.9\uff05\uff09\uff1d0.79\uff05<\/p>\n<p style=\"padding-left: 45px;\">\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\uff1a 3.6\uff05\u00d7\uff082.14\uff05\u00f71.9\uff05\uff09\uff1d4.05\uff05<\/p>\n<p>\u5f53\u8a72\u8a2d\u4f8b\u3067\u306f\u3001<strong>\uff08\uff11\uff09<\/strong>\u6570\u5024\u52a0\u7b97\u6cd5\u306b\u3088\u308b\u6570\u5024\u3092\u63a1\u7528\u3057\u3001\u4e0a\u8a18\u8868\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a<\/strong><\/h4>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u53ca\u3073\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff09\u306b\u3064\u3044\u3066\u8d85\u904e\u7a0e\u7387\u9069\u7528\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5e73\u621029\u5e74\uff13\u6708\u671f\u307e\u3067\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-89929\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-4.png\" alt=\"\" width=\"650\" height=\"44\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-89930\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-5.png\" alt=\"\" width=\"517\" height=\"46\" \/><\/p>\n<p>\uff08\u53c2\u8003\uff09\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u53ca\u3073\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff09\u306b\u3064\u3044\u3066\u6a19\u6e96\u7a0e\u7387\u9069\u7528\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5e73\u621029\u5e74\uff13\u6708\u671f\u307e\u3067\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-89931\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-6.png\" alt=\"\" width=\"648\" height=\"46\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-6.png 1039w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-6-300x21.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-6-1024x72.png 1024w\" sizes=\"(max-width: 648px) 100vw, 648px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5e73\u621030\u5e74\uff13\u6708\u671f\u4ee5\u964d\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-89932\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-7.png\" alt=\"\" width=\"510\" height=\"41\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-7.png 827w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-7-300x23.png 300w\" sizes=\"(max-width: 510px) 100vw, 510px\" \/><\/p>\n<p>\u8a08\u7b97\u306e\u7d50\u679c\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-89933\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-8.png\" alt=\"\u3000\t\u5e73\u621028\u5e74 3\u6708\u671f\t\u5e73\u621029\u5e74 3\u6708\u671f\t\u5e73\u621030\u5e74 3\u6708\u671f\t\u5e73\u621031\u5e74 3\u6708\u671f \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387 \uff08\u8d85\u904e\u7a0e\u7387\u9069\u7528\u306e\u5834\u5408\uff09\t33.06\uff05\t30.90\uff05\t30.90\uff05\t30.66\uff05 \u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387 \uff08\u6a19\u6e96\u7a0e\u7387\u9069\u7528\u306e\u5834\u5408\uff09\t32.11\uff05\t29.97\uff05\t29.97\uff05\t29.74\uff05\" width=\"616\" height=\"194\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-8.png 770w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei_ryui2-8-300x94.png 300w\" sizes=\"(max-width: 616px) 100vw, 616px\" \/><\/a><\/p>\n<p>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u304c\u4f4e\u4e0b\u3059\u308b\u3053\u3068\u3067\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u304c\u6e1b\u5c11\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:3px;border-color:#87CEEB;\"><\/div>\n<h4><strong style=\"font-size: 1em;\">\uff08\uff13\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p><span style=\"color: #b22222;\">\u5e73\u621028\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b<\/span>\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u5e74\u5ea6\u672b\u306b\u4fc2\u308b\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u53ca\u3073\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u63d0\u6848\u3055\u308c\u3066\u3044\u308b\uff08\u7a0e\u7387\u9069\u7528\u6307\u91dd\u684810\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/zeikouka2015\/zeikouka_2015_1.pdf\" target=\"_blank\">\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd<\/a>\u300d<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c24\u53f7\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<\/li>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u516c\u958b\u8349\u6848\u7b2c55\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/exposure_draft\/zeikouka2015_2\/zeikouka2015_02.pdf\" 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