{"id":88756,"date":"2016-02-18T10:12:30","date_gmt":"2016-02-18T01:12:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=88756"},"modified":"2020-02-07T18:19:08","modified_gmt":"2020-02-07T09:19:08","slug":"accounting-article-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-42\/","title":{"rendered":"\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u56fd\u5185\u5b50\u4f1a\u793e\u306e\u696d\u7e3e\u60aa\u5316\u3068\u6e05\u7b97\u306e\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7d4c\u55b6\u4e0a\u306e\u767a\u751f\u4e8b\u8c61\u3067\u8003\u3048\u308b\u3015<\/strong><\/span><\/h4>\n<h2 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u5185\u5b50\u4f1a\u793e\u306e\u696d\u7e3e\u60aa\u5316\u3068\u6e05\u7b97\u306e\u5834\u5408\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>\u6e21\u9089\u3000\u5fb9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p><strong>\u5f53\u793e\uff08P\u793e\uff09\u306f\u4e0a\u5834\u3057\u3066\u3044\u308b\u7dcf\u5408\u96fb\u6a5f\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u3002\u6570\u5e74\u524d\u306b\u534a\u5c0e\u4f53\u3092\u88fd\u9020\u3059\u308bA\u793e\uff08\u534a\u5c0e\u4f53\u88fd\u9020\u306e\u307f\u3092\u4e8b\u696d\u3068\u3057\u3066\u3044\u308b\u975e\u4e0a\u5834\u4f1a\u793e\uff09\u3092\u8cb7\u53ce\u3057\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3057\u3066\u3044\u308b\u3002<\/strong><\/p>\n<p><strong>\u8cb7\u53ce\u5f53\u6642\u306f\u534a\u5c0e\u4f53\u4e8b\u696d\u304c\u597d\u8abf\u3067\u3042\u308a\u3001\u5f53\u6642\u306e\u5c06\u6765\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u8cb7\u53ce\u4fa1\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u305f\u3002\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3057\u305f\u5f8c\u3001\u88fd\u9020\u5b50\u4f1a\u793e\u3067\u5fc5\u8981\u306a\u8cc7\u91d1\u306f\u89aa\u4f1a\u793e\u304c\u878d\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/strong><\/p>\n<p><strong>\u4eca\u671f\u3001A\u793e\u306f\u3001\u534a\u5c0e\u4f53\u8ca9\u58f2\u4fa1\u683c\u306e\u6025\u6fc0\u306a\u4e0b\u843d\u306b\u3088\u308a\u5927\u5e45\u306a\u55b6\u696d\u640d\u5931\u3092\u8a08\u4e0a\u3057\uff08\u524d\u671f\u3068\u524d\u3005\u671f\u3082\u5c0f\u5e45\u306a\u304c\u3089\u55b6\u696d\u640d\u5931\u3092\u8a08\u4e0a\uff09\u3001P\u793e\u306b\u304a\u3051\u308bA\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4e0b\u843d\u3057\u305f\u3002\u3053\u306e\u72b6\u6cc1\u3092\u6253\u958b\u3059\u308b\u305f\u3081\u3001A\u793e\u306f\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u5411\u3051\u306e\u534a\u5c0e\u4f53\u306e\u751f\u7523\u306b\u6ce8\u529b\u3059\u308b\u518d\u5efa\u8a08\u753b\u3092\u7acb\u6848\u3057\u305f\u3002\u307e\u305f\u3001P\u793e\u306fA\u793e\u306e\u7d4c\u55b6\u518d\u5efa\u306e\u305f\u3081A\u793e\u306b\u5bfe\u3057\u3066\u878d\u8cc7\u3057\u3066\u3044\u308b\u8cc7\u91d1\u306e\u5f01\u6e08\u671f\u9593\u306e\u5ef6\u9577\u306b\u5fdc\u3058\u3066\u3044\u308b\u3002<\/strong><br \/>\n<strong> <\/strong><\/p>\n<p><strong>\u518d\u5efa\u8a08\u753b\u3067\u306fA\u793e\u306e\u696d\u7e3e\u304c\u56de\u5fa9\u3057\u3001A\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u306f\uff15\u5e74\u5f8c\u306b\u53d6\u5f97\u4fa1\u984d\u306e70%\u7a0b\u5ea6\u307e\u3067\u56de\u5fa9\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/strong><\/p>\n<p><strong>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001P\u793e\uff08\u89aa\u4f1a\u793e\uff09\u3001A\u793e\uff08\u5b50\u4f1a\u793e\uff09\u306e\u500b\u5225\u6c7a\u7b97\u4e0a\u53ca\u3073P\u793e\u306e\u9023\u7d50\u6c7a\u7b97\u4e0a\u3069\u306e\u3088\u3046\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u3002<\/strong><\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#4682B4;\"><\/div>\n<p>P\u793e\uff08\u89aa\u4f1a\u793e\uff09\u306e\u500b\u5225\u6c7a\u7b97\u4e0a\u306f\u3001<span style=\"color: #b22222;\"><strong>\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u3001\u95a2\u4fc2\u4f1a\u793e\u3078\u306e\u8cb8\u4ed8\u91d1\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002<\/strong><\/span>\u307e\u305f\u3001A\u793e\uff08\u5b50\u4f1a\u793e\uff09\u306e\u500b\u5225\u6c7a\u7b97\u4e0a\u306f\u3001<span style=\"color: #b22222;\"><strong>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/span>\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u3055\u3089\u306b\u3001\u306e\u308c\u3093\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u6c7a\u7b97\u4e0a<span style=\"color: #b22222;\"><strong>\u306e\u308c\u3093\u306e\u6e1b\u640d<\/strong><\/span>\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u307e\u305f\u3001\u696d\u7e3e\u56de\u5fa9\u304c\u5f53\u521d\u306e\u4e88\u5b9a\u3069\u304a\u308a\u306b\u9032\u307e\u305a\u3001A\u793e\u306e\u696d\u7e3e\u304c\u66f4\u306b\u60aa\u5316\u3057\u3001\u50b5\u52d9\u8d85\u904e\u306b\u9665\u308a\u3001\u6e05\u7b97\u304c\u4e88\u5b9a\u3055\u308c\u308b\u72b6\u6cc1\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001P\u793e\u306e\u500b\u5225\u6c7a\u7b97\u4e0a\u3001<span style=\"color: #b22222;\"><strong>\u5b50\u4f1a\u793e\u6574\u7406\u640d\u5931\u5f15\u5f53\u91d1<\/strong><\/span>\u306e\u8a08\u4e0a\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"line-height: 100%; margin-top: -0.5em; margin-bottom: -1.5em;\"><span style=\"font-size: 12px;\">\u3008\u7559\u610f\u70b9\u3009<br \/>\n\u672c\u7a3f\u306f\u4e00\u822c\u7684\u306b\u8003\u3048\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u3059\u3079\u3066\u3092\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"line-height: 100%;\"><\/div><\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff11\u3000\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\uff08\u975e\u4e0a\u5834\uff09\u306e\u8a55\u4fa1<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u5b50\u4f1a\u793e\u682a\u5f0f\uff08\u53ca\u3073\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\uff09\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e9617\uff09\u304c\u3001\u5f53\u8a72\u682a\u5f0f\u306e\u767a\u884c\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316\u306b\u3088\u308a\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u3068\u304d\u306f\u3001\u76f8\u5f53\u306e\u6e1b\u984d\u3092\u884c\u3044\u3001\u8a55\u4fa1\u5dee\u984d\u306f\u5f53\u671f\u306e\u640d\u5931\u3068\u3057\u3066\u51e6\u7406\uff08\u6e1b\u640d\u51e6\u7406\uff09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e9621\uff09\u3002<\/p>\n<p>\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd92\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c48\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-5\/\" target=\"_blank\">\u3010\u7b2c48\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2463\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c49\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-6\/\" target=\"_blank\">\u3010\u7b2c49\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2464\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u30fb\u95a2\u9023\u4f1a\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c50\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-7\/\" target=\"_blank\">\u3010\u7b2c50\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2465\u300c\u6e80\u671f\u4fdd\u6709\u76ee\u7684\u50b5\u5238\u306e\u8a55\u4fa1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c51\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-8\/\" target=\"_blank\">\u3010\u7b2c51\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2466\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u8a55\u4fa1\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u5b50\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316\u306b\u3088\u308a\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u3068\u304d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u6e1b\u640d\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e9621\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u5834\u5408\u3001\u89aa\u4f1a\u793e\u304c\u5b50\u4f1a\u793e\u304b\u3089\u4e8b\u696d\u8a08\u753b\u7b49\u3092\u5165\u624b\u3057\u3001\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u5341\u5206\u306a\u8a3c\u62e0\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u6e1b\u640d\u3092\u3057\u306a\u3044\u3053\u3068\u3082\u4f8b\u5916\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u5f53\u8a72\u4e8b\u696d\u8a08\u753b\u7b49\u306f\u5408\u7406\u7684\u3067\u5b9f\u884c\u53ef\u80fd\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u304a\u304a\u3080\u306d\uff15\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u4fa1\u984d\u307e\u3067\u306e\u56de\u5fa9\u304c\u898b\u8fbc\u307e\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u56de\u5fa9\u53ef\u80fd\u6027\u306f\u6bce\u671f\u898b\u76f4\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u305d\u306e\u5f8c\u306e\u5b9f\u7e3e\u304c\u4e8b\u696d\u8a08\u753b\u7b49\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u4e8b\u696d\u8a08\u753b\u7b49\u306b\u57fa\u3065\u304f\u696d\u7e3e\u56de\u5fa9\u304c\u4e88\u5b9a\u3069\u304a\u308a\u9032\u307e\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u671f\u672b\u306b\u304a\u3044\u3066\u6e1b\u640d\u51e6\u7406\u306e\u8981\u5426\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd285\uff09\u3002<\/p>\n<p>\u672c\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\uff15\u5e74\u5f8c\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u53d6\u5f97\u4fa1\u984d\u307e\u3067\u56de\u5fa9\u3059\u308b\u3053\u3068\u306f\u898b\u8fbc\u307e\u308c\u306a\u3044\u305f\u3081\u3001\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u5341\u5206\u306a\u8a3c\u62e0\u306b\u3088\u3063\u3066\u88cf\u4ed8\u3051\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u3044\u3048\u305a\u3001\u6e1b\u640d\u640d\u5931\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\uff08<strong>\u3010\u56f3\uff11\u3011<\/strong>\uff09\u3002<\/p>\n<p><strong>\u3010\u56f3\uff11\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-88767 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-1.png\" alt=\"\" width=\"650\" height=\"250\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff12\u3000\u95a2\u4fc2\u4f1a\u793e\u3078\u306e\u8cb8\u4ed8\u91d1\u306b\u5bfe\u3059\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u50b5\u6a29\u306e\u56de\u53ce\u306b\u91cd\u5927\u306a\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u304b\u53c8\u306f\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408\uff08<strong>\u3010\u56f3\uff12\u3011<\/strong>\uff09\u306b\u306f\u3001\u50b5\u6a29\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd112\u3001113 \uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c86\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2467\u300c\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306e\u969b\u306e\u50b5\u6a29\u306e\u533a\u5206\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-17\/\" target=\"_blank\">\u3010\u7b2c86\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2467\u300c\u8cb8\u5012\u898b\u7a4d\u9ad8\u306e\u7b97\u5b9a\u306e\u969b\u306e\u50b5\u6a29\u306e\u533a\u5206\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c87\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2468\u300c\u4e00\u822c\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-18\/\" target=\"_blank\">\u3010\u7b2c87\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2468\u300c\u4e00\u822c\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c88\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2469\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-19\/\" target=\"_blank\">\u3010\u7b2c88\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u2469\u300c\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c89\u56de\u3011\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246a\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-20\/\" target=\"_blank\">\u3010\u7b2c89\u56de\u3011\u3000\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u246a\u300c\u7834\u7523\u66f4\u751f\u50b5\u6a29\u7b49\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u672c\u30b1\u30fc\u30b9\u3067\u306f\u3001P\u793e\u304cA\u793e\u306b\u5bfe\u3057\u3066\u878d\u8cc7\u3057\u305f\u8cc7\u91d1\u306e\u5f01\u6e08\u671f\u9593\u306e\u5ef6\u9577\u306b\u5fdc\u3058\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001P\u793e\u306eA\u793e\u306b\u5bfe\u3059\u308b\u878d\u8cc7\u8cc7\u91d1\u306e\u56de\u53ce\u306b\u91cd\u5927\u306a\u554f\u984c\u304c\u751f\u3058\u3066\u304a\u308a\u3001\u5f53\u8a72\u878d\u8cc7\u8cc7\u91d1\u306f\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u8a72\u5f53\u3059\u308b\uff08\u91d1\u878d\u5546\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd108\u3001112\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u3010\u56f3\uff12\u3011<\/strong><\/p>\n<p><strong>\u50b5\u52d9\u306e\u5f01\u6e08\u306b\u91cd\u5927\u306a\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\uff08\u53c8\u306f\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408\uff09\u306e\u4f8b\u793a\uff08\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd112\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2460\u3000\u50b5\u52d9\u306e\u5f01\u6e08\u306b\u91cd\u5927\u306a\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408<\/strong><\/p>\n<ul>\n<li>\u73fe\u306b\u50b5\u52d9\u306e\u5f01\u6e08\u304c\u304a\u304a\u3080\u306d\uff11\u5e74\u4ee5\u4e0a\u9045\u5ef6\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u5f01\u6e08\u671f\u9593\u306e\u5ef6\u9577\u53c8\u306f\u5f01\u6e08\u306e\u4e00\u6642\u68da\u4e0a\u3052\u53ca\u3073\u5143\u91d1\u53c8\u306f\u5229\u606f\u306e\u4e00\u90e8\u3092\u514d\u9664\u3059\u308b\u306a\u3069\u50b5\u52d9\u8005\u306b\u5bfe\u3057\u5f01\u6e08\u6761\u4ef6\u306e\u5927\u5e45\u306a\u7de9\u548c\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u2461\u3000\u50b5\u52d9\u306e\u5f01\u6e08\u306b\u91cd\u5927\u306a\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408<\/strong><\/p>\n<ul>\n<li>\u50b5\u52d9\u8005\u306e\u696d\u72b6\u304c\u4f4e\u8abf\u306a\u3044\u3057\u4e0d\u5b89\u5b9a\u306a\u5834\u5408<\/li>\n<li>\u8ca1\u52d9\u5185\u5bb9\u306b\u554f\u984c\u304c\u3042\u308a\u3001\u904e\u53bb\u306e\u7d4c\u55b6\u6210\u7e3e\u53c8\u306f\u7d4c\u55b6\u6539\u5584\u8a08\u753b\u306e\u5b9f\u884c\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u3066\u3082\u50b5\u52d9\u306e\u4e00\u90e8\u3092\u6761\u4ef6\u3069\u304a\u308a\u306b\u5f01\u6e08\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u300c\u8ca1\u52d9\u5185\u5bb9\u8a55\u4fa1\u6cd5\u300d\u53c8\u306f\u300c\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u898b\u7a4d\u6cd5\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u8cb8\u5012\u898b\u7a4d\u9ad8\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e9628\uff08\uff12\uff09 \uff09\uff08<strong>\u3010\u56f3\uff13\u3011<\/strong>\uff09\u3002<\/p>\n<p><strong>\u3010\u56f3\uff13\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-88774 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-2.png\" alt=\"(\u306e\u63a1\u7528\u304c\u671b\u307e\u3057\u3044) \u8ca1\u52d9\u5185\u5bb9\u8a55\u4fa1\u6cd5 YES NO \u5b9f\u969b\u306e\u56de\u53ce\u304c\u62c5\u4fdd\u51e6\u5206\u7b49\u306b\u3088\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u50b5\u52d9\u8005\u306e\u53ce\u76ca\u3092\u56de\u53ce\u539f\u8cc7\u3068\u3059\u308b\u65b9\u91dd\u3067\u3042\u308b\u304b\uff1f \u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308c\u308b\u304b\uff1f \uff08\u4f1a\u793e\u304c\u62c5\u5f53\u8005\u3092\u7f6e\u304f\u306a\u3069\u3057\u3066\u50b5\u6a29\u7ba1\u7406\u3092\u7d99\u7d9a\u7684\u306b\u884c\u3046\u3053\u3068\u304c\u524d\u63d0\uff09 \u62c5\u4fdd\u51e6\u5206\u7b49\u306b\u3088\u308b \u56de\u53ce\u65b9\u91dd\u306e\u5834\u5408 \u50b5\u52d9\u8005\u306e\u53ce\u76ca\u306b\u3088\u308b\u56de\u53ce\u65b9\u91dd\u306e\u5834\u5408 NO YES \u7d4c\u55b6\u7834\u7dbb\u306e\u72b6\u6cc1\u306b\u306f\u81f3\u3063\u3066\u3044\u306a\u3044\u304c\u3001\u50b5\u52d9\u306e\u5f01\u6e08\u306b\u91cd\u5927\u306a\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u308b\u304b\u53c8\u306f\u751f\u3058\u308b\u53ef\u80fd\u6027\u306e\u9ad8\u3044\u50b5\u6a29\u8005\u306b\u5bfe\u3059\u308b\u50b5\u6a29\" width=\"650\" height=\"751\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-2.png 940w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-2-259x300.png 259w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-2-886x1024.png 886w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff13\u3000\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u901a\u5e38\u306e\u8ca9\u58f2\u76ee\u7684\uff08\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306e\u88fd\u9020\u76ee\u7684\u3092\u542b\u3080\uff09\u3067\u4fdd\u6709\u3059\u308b\u68da\u5378\u8cc7\u7523\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u304c\u53d6\u5f97\u539f\u4fa1\u3088\u308a\u3082\u4e0b\u843d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3059\u308b\u3002<\/p>\n<p>\uff08\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff17\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c11\u56de\u3011\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2460\u300c\u5b9f\u5730\u68da\u5378\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inventory-article\/\" target=\"_blank\">\u3010\u7b2c11\u56de\u3011\u3000\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2460\u3000\u300c\u5b9f\u5730\u68da\u5378\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u300d<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c12\u56de\u3011\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2461\u300c\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff0d\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052\" href=\"https:\/\/profession-net.com\/professionjournal\/inventory-article-2\/\" target=\"_blank\">\u3010\u7b2c12\u56de\u3011\u3000\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2461\u3000\u300c\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff0d\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u57fa\u3065\u304f\u7c3f\u4fa1\u5207\u4e0b\u3052<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c13\u56de\u3011\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2462\u300c\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff0d\u6b63\u5e38\u306a\u55b6\u696d\u5faa\u74b0\u904e\u7a0b\u304b\u3089\u5916\u308c\u305f\u68da\u5378\u8cc7\u7523\" href=\"https:\/\/profession-net.com\/professionjournal\/inventory-article-3\/\" target=\"_blank\">\u3010\u7b2c13\u56de\u3011\u3000\u68da\u5378\u8cc7\u7523\u4f1a\u8a08\u2462\u3000\u300c\u68da\u5378\u8cc7\u7523\u8a55\u4fa1\u306e\u4f1a\u8a08\u51e6\u7406\u300d\uff0d\u6b63\u5e38\u306a\u55b6\u696d\u5faa\u74b0\u904e\u7a0b\u304b\u3089\u5916\u308c\u305f\u68da\u5378\u8cc7\u7523<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u901a\u5e38\u3001\u30e1\u30fc\u30ab\u30fc\u306f\u88fd\u9020\u30b3\u30b9\u30c8\u3092\u4e0a\u56de\u308b\u4fa1\u683c\u3067\u88fd\u54c1\u3092\u8ca9\u58f2\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u6d3b\u52d5\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u308b\u68da\u5378\u8cc7\u7523\u306e\u91d1\u984d\u306f\u3001\u8ca9\u58f2\u306b\u3088\u3063\u3066\u6700\u4f4e\u9650\u56de\u53ce\u3055\u308c\u308b\u3079\u304d\u30b3\u30b9\u30c8\u3092\u8868\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u672c\u30b1\u30fc\u30b9\u3067\u306f\u3001\u534a\u5c0e\u4f53\u8ca9\u58f2\u4fa1\u683c\u306f\u6025\u6fc0\u306b\u4e0b\u843d\u3057\u3066\u3044\u308b\u3002\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u304c\u53d6\u5f97\u539f\u4fa1\uff08\u88fd\u9020\u30b3\u30b9\u30c8\u306b\u5f15\u53d6\u8cbb\u7528\u7b49\u306e\u4ed8\u968f\u8cbb\u7528\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\uff09\u3088\u308a\u3082\u4e0b\u843d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001\u7c3f\u4fa1\u5207\u4e0b\u984d\u306b\u3064\u3044\u3066\u306f\u58f2\u4e0a\u539f\u4fa1\u3068\u3059\u308b\uff08\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff17\u300117\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff14\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3068\u306f\u3001\u8cc7\u7523\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u306b\u3088\u308a\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u3063\u305f\u72b6\u614b\u3067\u3042\u308a\u3001\u6e1b\u640d\u51e6\u7406\u3068\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u4e0b\u3067\u56de\u53ce\u53ef\u80fd\u6027\u3092\u53cd\u6620\u3055\u305b\u308b\u3088\u3046\u306b\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3042\u308b\u3002<\/p>\n<p>\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\uff08\u4ee5\u4e0b\u3001\u300c\u610f\u898b\u66f8\u300d\u3068\u3044\u3046\uff09\u4e09\uff13\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c20\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2460\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u640d\u5931\u306e\u65e9\u671f\u8a08\u4e0a\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article\/\" target=\"_blank\">\u3010\u7b2c20\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2460\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u76ee\u7684\u300d<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c21\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2461\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u300d\u2500\u6e1b\u640d\u640d\u5931\u306e\u6e2c\u5b9a\u307e\u3067\u306e\u6d41\u308c\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-2\/\" target=\"_blank\">\u3010\u7b2c21\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2461\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u300d<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c22\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2462\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u300d\u2500\u4f7f\u7528\u4fa1\u5024 vs \u6b63\u5473\u58f2\u5374\u4fa1\u984d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-3\/\" target=\"_blank\">\u3010\u7b2c22\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2462\u3000\u300c\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c80\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2463\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u8cc7\u7523\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-34\/\" target=\"_blank\">\u3010\u7b2c80\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2463\u3000\u300c\u6e1b\u640d\u4f1a\u8a08\u306e\u5bfe\u8c61\u8cc7\u7523\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c81\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2464\u300c\u904a\u4f11\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-35\/\" target=\"_blank\">\u3010\u7b2c81\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2464\u3000\u300c\u904a\u4f11\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c82\u56de\u3011\u6e1b\u640d\u4f1a\u8a08\u2465\u300c\u5171\u7528\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-36\/\" target=\"_blank\">\u3010\u7b2c82\u56de\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u2465\u3000\u300c\u5171\u7528\u8cc7\u7523\u306e\u53d6\u6271\u3044\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u672c\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306b\u696d\u7e3e\u304c\u60aa\u5316\u3057\u305f\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3092\u691c\u8a0e\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u307e\u305a\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306f\u3001\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304b\u3089\u6982\u306d\u72ec\u7acb\u3057\u305f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u3092\u751f\u307f\u51fa\u3059\u6700\u5c0f\u306e\u5358\u4f4d\u3067\u884c\u3046\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96 \u4e8c\uff16\uff08\uff11\uff09\uff09\u3002<\/p>\n<p>\u5b9f\u52d9\u7684\u306b\u306f\u3001\u7ba1\u7406\u4f1a\u8a08\u4e0a\u306e\u533a\u5206\u3084\u6295\u8cc7\u306e\u610f\u601d\u6c7a\u5b9a\uff08\u8cc7\u7523\u306e\u51e6\u5206\u3084\u4e8b\u696d\u306e\u5ec3\u6b62\u306b\u95a2\u3059\u308b\u610f\u601d\u6c7a\u5b9a\u3092\u542b\u3080\uff09\u3092\u884c\u3046\u969b\u306e\u5358\u4f4d\u7b49\u3092\u8003\u616e\u3057\u3066\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u65b9\u6cd5\u3092\u5b9a\u3081\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u610f\u898b\u66f8\u56db\uff12\uff08\uff16\uff09\uff09\u3002<\/p>\n<p>\u534a\u5c0e\u4f53\u4e8b\u696d\u90e8\u306e\u8cc7\u7523\u306e\u30b0\u30eb\u30fc\u30d4\u30f3\u30b0\u306e\u5358\u4f4d\uff08\u5de5\u5834\u3001\u55b6\u696d\u6240\u3001\u4e8b\u696d\u90e8\u7b49\uff09\u3092\u628a\u63e1\u3057\u3001<strong>\u3010\u56f3\uff14\u3011<\/strong>\u306e\u3088\u3046\u306b\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5f93\u3063\u3066\u3001\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u3044\u307b\u3069\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u304c\u3042\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6e1b\u640d\u306e\u5146\u5019\u306b\u306f<strong>\u3010\u56f3\uff15\u3011<\/strong>\u306e\u3088\u3046\u306b\uff14\u3064\u306e\u4f8b\u793a\u304c\u3042\u308a\u3001\u672c\u30b1\u30fc\u30b9\u306e\u5834\u5408\u306f\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u304b\u3089<strong>\u2460<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd11\u300112\uff09\u3002<\/p>\n<p>\u6e1b\u640d\u306e\u5146\u5019\u304c\u3042\u308b\u8cc7\u7523\u307e\u305f\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u3089\u304b\u3089\u5f97\u3089\u308c\u308b\u5272\u5f15\u524d\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u7dcf\u984d\u304c\u5e33\u7c3f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u6295\u8cc7\u984d\u306e\u56de\u53ce\u304c\u898b\u8fbc\u3081\u306a\u3044\u307b\u3069\u306e\u53ce\u76ca\u6027\u306e\u4f4e\u4e0b\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u3001\u5e33\u7c3f\u4fa1\u984d\u3092\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u307e\u3067\u6e1b\u984d\u3057\u3001\u5f53\u8a72\u6e1b\u5c11\u984d\u3092\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306f\u3001\u58f2\u5374\u3068\u4f7f\u7528\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u56de\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u306f\u6b63\u5473\u58f2\u5374\u4fa1\u984d\uff08\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u6642\u4fa1\u304b\u3089\u51e6\u5206\u8cbb\u7528\u898b\u8fbc\u984d\u3092\u63a7\u9664\u3057\u3066\u7b97\u51fa\u3055\u308c\u308b\u91d1\u984d\uff09\u3068\u4f7f\u7528\u4fa1\u5024\uff08\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u7d99\u7d9a\u7684\u4f7f\u7528\u3068\u4f7f\u7528\u5f8c\u306e\u51e6\u5206\u306b\u3088\u3063\u3066\u751f\u305a\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u73fe\u5728\u4fa1\u5024\uff09\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u65b9\u306e\u91d1\u984d\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u56f3\uff14\u3011\u3000\u6e1b\u640d\u4f1a\u8a08\u306e\u30b9\u30c6\u30c3\u30d7<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/kaikei-jisho1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-85786\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/kaikei-jisho1-2.png\" alt=\"\" width=\"650\" height=\"455\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/kaikei-jisho1-2.png 1077w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/kaikei-jisho1-2-300x210.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/kaikei-jisho1-2-1024x716.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3010\u56f3\uff15\u3011\u3000\u6e1b\u640d\u306e\u5146\u5019\u306e\u4f8b\u793a<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2460<\/span>\u3000\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u53c8\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u3001\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3001\u53c8\u306f\u3001\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2461<\/span>\u3000\u4f7f\u7528\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u304c\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u7bc4\u56f2\u53c8\u306f\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\u3092\u8457\u3057\u304f\u4f4e\u4e0b\u3055\u305b\u308b\u5909\u5316\u304c\u751f\u3058\u305f\u304b\u3001\u53c8\u306f\u3001\u751f\u305a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2462<\/span>\u3000\u7d4c\u55b6\u74b0\u5883\u306e\u8457\u3057\u3044\u60aa\u5316\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u304c\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u306b\u95a2\u9023\u3057\u3066\u3001\u7d4c\u55b6\u74b0\u5883\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u304b\u3001\u53c8\u306f\u3001\u60aa\u5316\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u2463<\/span>\u3000\u5e02\u5834\u4fa1\u683c\u306e\u8457\u3057\u3044\u4e0b\u843d\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u5e02\u5834\u4fa1\u683c\u304c\u8457\u3057\u304f\u4e0b\u843d\u3057\u305f\u3053\u3068\u306f\u3001\u6e1b\u640d\u306e\u5146\u5019\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff15\u3000\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u3046\u3061\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u308b\u306e\u306f\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u8ca0\u62c5\u984d\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u3092\u6709\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306e\u307f\u3067\u3042\u308b\u3002\u5c06\u6765\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u5341\u5206\u6027\u3084\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306e\u5b58\u5728\u7b49\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3057\u3001\u9069\u5207\u306a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d\u3092\u898b\u7a4d\u3082\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u306a\u304a\u3001\u5c06\u6765\u306e\u7a0e\u91d1\u8ca0\u62c5\u984d\u3092\u8efd\u6e1b\u3059\u308b\u52b9\u679c\u3092\u6709\u3059\u308b\u304b\u3069\u3046\u304b\uff08\u56de\u53ce\u53ef\u80fd\u6027\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u6c7a\u7b97\u65e5\u73fe\u5728\u3067\u898b\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\uff08\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd21\uff5e23\u53c2\u7167\uff09<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u25b7\u300e\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300f\u306b\u304a\u3051\u308b\u95a2\u9023\u8a18\u4e8b<\/strong><\/div>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c32\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d\u2500\u4f01\u696d\u4f1a\u8a08\u3068\u7a0e\u52d9\u306e\u76f8\u9055\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-25\/\" target=\"_blank\">\u3010\u7b2c32\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2460\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u300d<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c33\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-26\/\" target=\"_blank\">\u3010\u7b2c33\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2461\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u65b9\u6cd5\u300d\u2500\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3068\u7e70\u5ef6\u6cd5\u306b\u3064\u3044\u3066<br \/>\n<\/a><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c34\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-27\/\" target=\"_blank\">\u3010\u7b2c34\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2462\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u4e00\u6642\u5dee\u7570\u300d\uff5e \u4e00\u6642\u5dee\u7570\u306e\u985e\u578b<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c73\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-32\/\" target=\"_blank\">\u3010\u7b2c73\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2463\u300c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e\u7b97\u5b9a\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c74\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-33\/\" target=\"_blank\">\u3010\u7b2c74\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2464\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u300d<\/a><br \/>\n<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c75\u56de\u3011\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-34\/\" target=\"_blank\">\u3010\u7b2c75\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u2465\u300c\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d\u306e\u8a08\u4e0a\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306f\u3001\u5b9f\u52d9\u7684\u306b\u306f\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\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u300d\u3068\u3044\u3046\uff09\u300d\u306b\u304a\u3051\u308b\u4f1a\u793e\u533a\u5206\u306b\u5f93\u3063\u3066\u56de\u53ce\u53ef\u80fd\u6027\u3092\u5224\u65ad\u3057\u305f\u3046\u3048\u3067\u8a08\u4e0a\u3055\u308c\u308b\uff08<strong>\u3010\u56f3\uff16\u3011<\/strong>\uff09\u3002<\/p>\n<p><strong>\u3010\u56f3\uff16\u3011\u3000\u5c06\u6765\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u3088\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u6307\u91dd<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/kaikei-jisho1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-85787\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/01\/kaikei-jisho1-3.png\" alt=\"\u4f1a\u793e\u533a\u5206\t\u72b6\u6cc1\t\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad \u2460\t\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\t\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u3002 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\/><\/a><\/p>\n<p>\u4eca\u56de\u306e\u3088\u3046\u306b\u5927\u5e45\u306a\u55b6\u696d\u640d\u5931\u306e\u8a08\u4e0a\u3092\u4f34\u3044\u306a\u304c\u3089\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u793e\u533a\u5206\u304c<strong>\u2462<\/strong>\u304b\u3089<strong>\u2463<\/strong>\u3078\u306e\u5909\u66f4\u3082\u3057\u304f\u306f<strong>\u2463<\/strong>\u304b\u3089<strong>\u2464<\/strong>\u3078\u306e\u5909\u66f4\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u671f\u672b\u6642\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3092\u898b\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF0F5;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span><\/strong>\u3000\u5e73\u621027\u5e7412\u670828\u65e5\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u3088\u308a\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c26\u53f7\u300c\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u9069\u7528\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u304c\u5e73\u621028\u5e74\uff11\u670819\u65e5\u4ed8\u3051\u3067\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u306f\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u53ca\u3073\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff08\u65e9\u671f\u9069\u7528\u53ef\uff09\u305f\u3081\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\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u3092\u65e9\u671f\u9069\u7528\u3059\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c66\u53f7\u3092\u9069\u7528\u3059\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u306a\u304a\u3001\u56de\u53ce\u53ef\u80fd\u6027\u9069\u7528\u6307\u91dd\u306e\u9069\u7528\u306b\u969b\u3057\u3066\u306f\u3001<strong>\u3010\u56f3\uff16\u3011<\/strong>\u306e<strong>\u2461<\/strong>\u304b\u3089<strong>\u2463<\/strong>\u306e\u4f1a\u793e\u3067\u306f\u4f1a\u793e\u533a\u5206\uff08\u5206\u985e\uff09\u3084\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306b\u5909\u66f4\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff16\u3000\u306e\u308c\u3093\u306e\u6e1b\u640d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u89aa\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u7c3f\u4fa1\u3092\u6e1b\u640d\u51e6\u7406\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u7c3f\u4fa1\u304c\u9023\u7d50\u4e0a\u306e\u5b50\u4f1a\u793e\u306e\u8cc7\u672c\u306e\u89aa\u4f1a\u793e\u6301\u5206\u984d\u3068\u306e\u308c\u3093\u672a\u511f\u5374\u984d\uff08\u501f\u65b9\uff09\u3068\u306e\u5408\u8a08\u984d\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001\u4e0b\u56de\u3063\u305f\u984d\u306e\u3046\u3061\u3001\u306e\u308c\u3093\u306e\u672a\u511f\u5374\u984d\uff08\u501f\u65b9\uff09\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306e\u308c\u3093\u511f\u5374\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd32)<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>P\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u3001A\u793e\u682a\u5f0f\u306e\u7c3f\u4fa1\u3092\u6e1b\u640d\u51e6\u7406\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u7c3f\u4fa1\u304c\u9023\u7d50\u4e0a\u306eA\u793e\u306e\u8cc7\u672c\u306eP\u793e\u6301\u5206\u3068\u306e\u308c\u3093\u672a\u511f\u5374\u984d\uff08\u501f\u65b9\uff09\u3068\u306e\u5408\u8a08\u3092\u4e0b\u56de\u3063\u305f\u5834\u5408\u306b\u306f\u3001A\u793e\u53d6\u5f97\u6642\u306b\u898b\u8fbc\u307e\u308c\u305f\u8d85\u904e\u53ce\u76ca\u529b\u7b49\u306e\u6e1b\u5c11\u3092\u53cd\u6620\u3059\u308b\u305f\u3081\u306b\u3001A\u793e\u682a\u5f0f\u306e\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u7c3f\u4fa1\u3068\u3001\u9023\u7d50\u4e0a\u306eA\u793e\u306e\u8cc7\u672c\u306eP\u793e\u6301\u5206\u984d\u3068\u306e\u308c\u3093\u672a\u511f\u5374\u984d\uff08\u501f\u65b9\uff09\u3068\u306e\u5408\u8a08\u984d\u3068\u306e\u5dee\u984d\u306e\u3046\u3061\u3001\u306e\u308c\u3093\u672a\u511f\u5374\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u308c\u3093\u7d14\u501f\u65b9\u6b8b\u9ad8\u304b\u3089\u63a7\u9664\u3057\u3001\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u306e\u308c\u3093\u511f\u5374\u984d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd32\uff09\uff08<strong>\u3010\u56f3\uff17\u3011<\/strong>\uff09\u3002<\/p>\n<p><strong>\u3010\u56f3\uff17\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-88785 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-3.png\" alt=\"\" width=\"650\" height=\"425\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff17\u3000\u5b50\u4f1a\u793e\u6574\u7406\u640d\u5931\u5f15\u5f53\u91d1<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#4682B4;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h3 style=\"padding-left: 30px;\"><span style=\"color: #4682b4;\"><strong>\u25b7Point<\/strong><\/span><\/h3>\n<p>\u5b50\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316\u304c\u7d99\u7d9a\u3057\u3001\u50b5\u52d9\u8d85\u904e\u306b\u9665\u3063\u305f\u5834\u5408\u7b49\u306b\u306f\u3001\u5b50\u4f1a\u793e\u306e\u6e05\u7b97\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u640d\u5931\u984d\u3092\u898b\u7a4d\u3082\u308a\u3001\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\uff08\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u3000\u6ce8\u89e318 \u53c2\u7167\uff09<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u89e3\u8aac\u300b<\/strong><\/h4>\n<p>A\u793e\u306e\u518d\u5efa\u8a08\u753b\u304c\u8a08\u753b\u901a\u308a\u306b\u9032\u307e\u305a\u3001\u8ca1\u653f\u72b6\u614b\u306e\u60aa\u5316\u304c\u7d99\u7d9a\u3057\u3001\u50b5\u52d9\u8d85\u904e\u306b\u9665\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001A\u793e\u306e\u6e05\u7b97\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u640d\u5931\u984d\u3092\u898b\u7a4d\u3082\u308a\u3001\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>A\u793e\u304c\u50b5\u52d9\u8d85\u904e\u306b\u9665\u3063\u305f\u5834\u5408\u3001A\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u682a\u5f0f\u306e\u6e1b\u640d\u306b\u304a\u3044\u3066\u306f\u30bc\u30ed\u307e\u3067\u3057\u304b\u8a55\u4fa1\u3092\u5207\u308a\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u682a\u4e3b\u6709\u9650\u8cac\u4efb\u306b\u304a\u3044\u3066\u306f\u51fa\u8cc7\u984d\u307e\u3067\u306e\u8cac\u4efb\u304c\u539f\u5247\u3067\u306f\u3042\u308b\u304c\u3001\u5b9f\u52d9\u4e0aP\u793e\u306f\u3001A\u4f1a\u793e\u306e\u50b5\u52d9\u8d85\u904e\u984d\u7b49\u306b\u3064\u3044\u3066\u89aa\u4f1a\u793e\u306e\u8cac\u4efb\u306b\u304a\u3044\u3066\u6700\u7d42\u7684\u306b\u8ca0\u62c5\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u89aa\u4f1a\u793e\u306e\u640d\u5931\u8ca0\u62c5\u898b\u8fbc\u984d\u3092P\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u53cd\u6620\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001A\u793e\u306b\u5bfe\u3057\u3066\u306e\u8cb8\u4ed8\u91d1\u3068A\u793e\u306e\u6e05\u7b97\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u640d\u5931\u984d\u3092\u6bd4\u8f03\u3057\u3066\u3001\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u984d\u307e\u3067\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u305d\u308c\u3067\u3082\u306a\u304a\u3001\u672a\u624b\u5f53\u306e\u640d\u5931\u898b\u8fbc\u984d\u304c\u6b8b\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72P\u793e\u306e\u8ca0\u62c5\u306b\u3064\u3044\u3066\u3001\u5b50\u4f1a\u793e\u6574\u7406\u640d\u5931\u5f15\u5f53\u91d1\u7b49\u306e\u540d\u79f0\u3067\u8ca0\u50b5\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\uff08<strong>\u3010\u56f3\uff18\u3011<\/strong>\uff09\u3002<\/p>\n<p><strong>\u3010\u56f3\uff18\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-88797 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/02\/kaikei-jisho2-4.png\" alt=\"A\u793eB\/S \u8cc7\u7523 \u8ca0\u50b5 \u6e05\u7b97\u306b\u4f34\u3046 \u640d\u5931\u898b\u8fbc\u984d \u8cb8\u4ed8\u91d1\u306b\u5bfe\u3057\u3066 \u5168\u984d\u8cb8\u5012\u5f15\u5f53\u91d1\u8a08\u4e0a \u5f15\u5f53\u91d1\u8a08\u4e0a\u3000\u50b5\u52d9\u8d85\u904e\u984d\u3000\u5b50\u4f1a\u793e\u6574\u7406\u640d\u5931\u5f15\u5f53\u91d1\" width=\"650\" height=\"303\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3010\u691c\u8a0e\u4e8b\u9805\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3011<br 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height=\"960\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3010\u53c2\u8003\u3011<br \/>\n\u30fb\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff08ASBJ\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf\" target=\"_blank\">\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/impair_2\/impair_2_s.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<br \/>\n\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<\/p>\n<p>\u30fb\u91d1\u878d\u5e81\uff08\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/newsj\/14\/singi\/f-20020809-1\/f-20020809c.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d<\/p>\n<p>\u30fb\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08JICPA\uff09<br \/>\n\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<br \/>\n\u300c\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u8cc7\u672c\u9023\u7d50\u624b\u7d9a\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5f53\u793e\uff08P\u793e\uff09\u306f\u4e0a\u5834\u3057\u3066\u3044\u308b\u7dcf\u5408\u96fb\u6a5f\u30e1\u30fc\u30ab\u30fc\u3067\u3042\u308b\u3002\u6570\u5e74\u524d\u306b\u534a\u5c0e\u4f53\u3092\u88fd\u9020\u3059\u308bA\u793e\uff08\u534a\u5c0e\u4f53\u88fd\u9020\u306e\u307f\u3092\u4e8b\u696d\u3068\u3057\u3066\u3044\u308b\u975e\u4e0a\u5834\u4f1a\u793e)\u3092\u8cb7\u53ce\u3057\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3057\u3066\u3044\u308b\u3002<br \/>\n\u8cb7\u53ce\u5f53\u6642\u306f\u534a\u5c0e\u4f53\u4e8b\u696d\u304c\u597d\u8abf\u3067\u3042\u308a\u3001\u5f53\u6642\u306e\u5c06\u6765\u8a08\u753b\u306b\u57fa\u3065\u3044\u3066\u8cb7\u53ce\u4fa1\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u305f\u3002\u5b8c\u5168\u5b50\u4f1a\u793e\u5316\u3057\u305f\u5f8c\u3001\u88fd\u9020\u5b50\u4f1a\u793e\u3067\u5fc5\u8981\u306a\u8cc7\u91d1\u306f\u89aa\u4f1a\u793e\u304c\u878d\u8cc7\u3092\u884c\u3063\u3066\u3044\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":[178,167,182,290],"tags":[506,505,530,373,159],"backnumber":[1832],"series":[941],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 22:31:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/88756"}],"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=88756"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/88756\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=88756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=88756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=88756"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=88756"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=88756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}