{"id":89734,"date":"2016-03-10T10:15:11","date_gmt":"2016-03-10T01:15:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=89734"},"modified":"2016-03-09T15:52:42","modified_gmt":"2016-03-09T06:52:42","slug":"release-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/release-article-14\/","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\uff14\u56de\u3011\u300c\u91d1\u878d\u5e81\u306e\u5e73\u621026\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\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\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91d1\u878d\u5e81\u306e\u5e73\u621026\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u5be9\u67fb\u7d50\u679c\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><a title=\"\u5e73\u621028\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u53ca\u3073\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-18\/\" target=\"_blank\">\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<\/a><\/li>\n<li><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-42\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u6539\u6b63<\/a><\/li>\n<li><a title=\"\u5e73\u621028\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/reorganization-article-19\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u6539\u6b63<\/a><\/li>\n<li>\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\u3000<span style=\"color: #b22222;\">\u203b\u672c\u7a3f<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u5e73\u621027\u5e7411\u670820\u65e5\u306b\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/27\/sonota\/20151120-4.html\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u5be9\u67fb\u53ca\u3073\u60c5\u5831\u7b49\u6d3b\u7528\u5be9\u67fb\u306e\u5b9f\u65bd\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u30ec\u30d3\u30e5\u30fc\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u5e73\u621028\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u3068\u306a\u308b\u7b87\u6240\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u3001\u5e73\u621026\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u5be9\u67fb\u53ca\u3073\u60c5\u5831\u7b49\u6d3b\u7528\u5be9\u67fb\u306e\u5b9f\u65bd\u7d50\u679c\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-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u9000\u8077\u7d66\u4ed8<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u9000\u8077\u7d66\u4ed8<\/strong><\/h4>\n<p>\u9000\u8077\u7d66\u4ed8\u306e\u958b\u793a\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3001\u307e\u305f\u3001\u7559\u610f\u70b9\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u30ec\u30d3\u30e5\u30fc\uff13\uff0e\uff08\uff11\uff09\uff09\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffffff;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\uff08\uff11\uff09\u300b<\/strong><\/span><br \/>\n\u300c\u4f01\u696d\u306e\u63a1\u7528\u3059\u308b\u9000\u8077\u7d66\u4ed8\u5236\u5ea6\u306e\u6982\u8981\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u5236\u5ea6\u3068\u5b9f\u969b\u306b\u63a1\u7528\u3057\u3066\u3044\u308b\u5236\u5ea6\u304c<span style=\"color: #b22222;\">\u4e00\u81f4\u3057\u3066\u3044\u306a\u3044<\/span>\uff08\u4f8b\u3048\u3070\u3001\u904e\u5e74\u5ea6\u306b\u9000\u8077\u91d1\u5236\u5ea6\u306e\u5909\u66f4\u3092\u884c\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5f53\u8a72\u5909\u66f4\u306e\u5185\u5bb9\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\uff09\u3002<\/p>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\uff08\uff12\uff09\u300b<\/strong><\/span><br \/>\n\u300c\u4f01\u696d\u306e\u63a1\u7528\u3059\u308b\u9000\u8077\u7d66\u4ed8\u5236\u5ea6\u306e\u6982\u8981\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u3068\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u4ed6\u306e\u9805\u76ee\u306e\u8a18\u8f09\u5185\u5bb9\u304c<span style=\"color: #b22222;\">\u6574\u5408\u3057\u306a\u3044<\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u300c\u4f01\u696d\u306e\u63a1\u7528\u3059\u308b\u9000\u8077\u7d66\u4ed8\u5236\u5ea6\u306e\u6982\u8981\u300d\u306b\u304a\u3044\u3066\u306f\u3001\u5b9f\u969b\u306b\u63a1\u7528\u3057\u3066\u3044\u308b\u5236\u5ea6\u306e\u5185\u5bb9\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u3001<span style=\"color: #b22222;\">\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524715\u306e\uff18\u2460\u4e00\u300115\u306e\uff18\u306e\uff12\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e13\u2460\u4e00\u3001\uff18\u306e13\u306e\uff12\u2460\u4e00\u7b49\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u21d2<\/strong>\u3000\u5236\u5ea6\u5909\u66f4\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6ce8\u8a18\u5185\u5bb9\u3082\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u21d2<\/strong>\u3000\u8a08\u7b97\u66f8\u985e\u3067\u9000\u8077\u7d66\u4ed8\u5236\u5ea6\u306e\u6982\u8981\u306e\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u540c\u69d8\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\uff08\uff13\uff09\u300b<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u5e74\u91d1\u8cc7\u7523\u306e\u4e3b\u306a\u5185\u8a33\u300d\u306b\u304a\u3044\u3066\u3001\u5185\u8a33\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3057\u306a\u3044\u3067\u300c\u305d\u306e\u4ed6\u300d\u306b\u542b\u3081\u308b\u3053\u3068\u306b\u3088\u3063\u3066<span style=\"color: #b22222;\">\u300c\u305d\u306e\u4ed6\u300d\u306e\u5272\u5408\u304c\u904e\u5927<\/span>\u3068\u306a\u3063\u3066\u3044\u308b\u4e8b\u4f8b\u3084\u3001\u300c\u30aa\u30eb\u30bf\u30ca\u30c6\u30a3\u30d6<span style=\"color: #b22222; font-size: 12px;\">\uff08\u203b\uff09<\/span>\u300d\u3068\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u8cc7\u7523\u306b\u6027\u8cea\u3084\u30ea\u30b9\u30af\u306e\u7570\u306a\u308b\u91cd\u8981\u306a\u8cc7\u7523\u3092\u542b\u3093\u3067\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u65e8\u306e\u8aac\u660e\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u30aa\u30eb\u30bf\u30ca\u30c6\u30a3\u30d6\u3068\u306f\u3001\u682a\u5f0f\u3084\u50b5\u5238\u3068\u3044\u3063\u305f\u5f93\u6765\u306e\u8cc7\u7523\u4ee5\u5916\u306e\u3082\u306e\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u3092\u3044\u3046\u3002\u4f8b\u3048\u3070\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u30fb\u30ad\u30e3\u30d4\u30bf\u30eb\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u30fb\u30a8\u30af\u30a4\u30c6\u30a3\u3001\u30d8\u30c3\u30b8\u30fb\u30d5\u30a1\u30f3\u30c9\u3001\u5546\u54c1\u30d5\u30a1\u30f3\u30c9\u3001\u4e0d\u52d5\u7523\u8a3c\u5238\u5316\u5546\u54c1\u306a\u3069\u304c\u6295\u8cc7\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u300c\u5e74\u91d1\u8cc7\u7523\u306e\u4e3b\u306a\u5185\u8a33\u300d\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u5185\u5bb9\u304c\u660e\u77ad\u306b\u306a\u308b\u3088\u3046\u306b\u3001<span style=\"color: #b22222;\">\u9069\u5207\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u7b2c15\u306e\uff18\u2460\u516b\u30a4\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f315\u306e\uff18\u2466\uff08\uff11\uff09\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e13\u2460\u516d\u30a4\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff18\u306e13\u2464\uff08\uff11\uff09\u7b49\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u21d2\u3000<\/strong>\u8a08\u7b97\u66f8\u985e\u3067\u5e74\u91d1\u8cc7\u7523\u306e\u4e3b\u306a\u5185\u8a33\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u540c\u69d8\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\uff08\uff14\uff09\u300b<\/strong><\/span><br \/>\n\u81e8\u6642\u306b\u652f\u6255\u3063\u305f\u5272\u5897\u9000\u8077\u91d1\u306b\u3064\u3044\u3066\u3001<span style=\"color: #b22222;\">\u91cd\u8981\u6027\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u9023\u3059\u308b\u640d\u76ca\u300d\u306b\u304a\u3044\u3066\u958b\u793a\u3057\u3066\u3044\u306a\u3044<\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n<span style=\"color: #b22222;\">\u300c\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u9023\u3059\u308b\u640d\u76ca\u300d\u306b\u304a\u3044\u3066\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u306f\u3001\u4f1a\u8a08\u57fa\u6e96\u5909\u66f4\u6642\u5dee\u7570\u306e\u8cbb\u7528\u51e6\u7406\u984d\u3084\u81e8\u6642\u306b\u652f\u6255\u3063\u305f\u5272\u5897\u9000\u8077\u91d1\u7b49\u304c\u542b\u307e\u308c\u308b<\/span>\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524715\u306e\uff18\u2460\u4e94\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f315\u306e\uff18\u2463\uff08\uff12\uff09\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e13\u2460\u4e94\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff18\u306e13\u2463\uff08\uff12\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u21d2\u3000<\/strong>\u8a08\u7b97\u66f8\u985e\u3067\u9000\u8077\u7d66\u4ed8\u306b\u95a2\u9023\u3059\u308b\u640d\u76ca\u306e\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u540c\u69d8\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\uff08\uff15\uff09\u300b<\/strong><\/span><br \/>\n\u9000\u8077\u7d66\u4ed8\u4fe1\u8a17\u3068\u3057\u3066\u8a2d\u5b9a\u3057\u305f\u682a\u5f0f\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\">\u307f\u306a\u3057\u4fdd\u6709\u682a\u5f0f<\/span>\uff08\u7d14\u6295\u8cc7\u76ee\u7684\u4ee5\u5916\u306e\u76ee\u7684\u3067\u4fe1\u8a17\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304d\u8b70\u6c7a\u6a29\u306e\u884c\u4f7f\u3092\u6307\u56f3\u3059\u308b\u6a29\u9650\u7b49\u3092\u6709\u3059\u308b\u682a\u5f0f\uff09<span style=\"color: #b22222;\">\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u72b6\u6cc1\u300d\u306b\u304a\u3044\u3066\u958b\u793a\u3057\u3066\u3044\u306a\u3044<\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u9000\u8077\u7d66\u4ed8\u4fe1\u8a17\u306b\u542b\u307e\u308c\u308b\u307f\u306a\u3057\u4fdd\u6709\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30fb\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u72b6\u6cc1\u300d\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u9298\u67c4\u3084\u682a\u5f0f\u6570\u7b49\u3092\u958b\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u7b2c\u4e09\u53f7\u69d8\u5f0f\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0837\uff09\u3067\u6e96\u7528\u3059\u308b\u7b2c\u4e8c\u53f7\u69d8\u5f0f\u8a18\u8f09\u4e0a\u306e\u6ce8\u610f\uff0857\uff09a\uff08e\uff09ii\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49<\/strong><\/h4>\n<p>\u4f01\u696d\u7d50\u5408\u53ca\u3073\u4e8b\u696d\u5206\u96e2\u7b49\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3001\u307e\u305f\u3001\u7559\u610f\u70b9\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u30ec\u30d3\u30e5\u30fc\uff13\uff0e\uff08\uff12\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:#f4f4f9;color:#000000;border-color:#666699;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4><strong>\uff08\uff11\uff09\u3000\u4f01\u696d\u7d50\u5408\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><strong><\/strong><br \/>\n<span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2460\u300b<\/strong><\/span><br \/>\n\u4f01\u696d\u7d50\u5408\u7b49\u306e\u6ce8\u8a18\u3092\u5168\u304f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2461\u300b<\/strong><\/span><br \/>\n\u53d6\u5f97\u539f\u4fa1\u306e\u914d\u5206\u304c\u5b8c\u4e86\u305b\u305a\u3001\u306e\u308c\u3093\u7b49\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u66ab\u5b9a\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u65e8\u306e\u8a18\u8f09\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u914d\u5206\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u5177\u4f53\u7684\u306a\u7406\u7531\u306e\u8a18\u8f09\u304c\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2462\u300b<\/strong><\/span><br \/>\n\u306e\u308c\u3093\u53ca\u3073\u8ca0\u306e\u306e\u308c\u3093\u306e\u767a\u751f\u539f\u56e0\u3092\u5168\u304f\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2463\u300b<\/strong><\/span><br \/>\n\u4f01\u696d\u7d50\u5408\u304c\u671f\u9996\u306b\u5b8c\u4e86\u3057\u305f\u3068\u4eee\u5b9a\u3057\u305f\u3068\u304d\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306e\u6982\u7b97\u984d\u306b\u3064\u3044\u3066\u3001\u7b97\u5b9a\u304c\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u7279\u6bb5\u306e\u4e8b\u60c5\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u4f01\u696d\u7d50\u5408\u304c\u884c\u308f\u308c\u305f\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u4f01\u696d\u7d50\u5408\u7b49\u306e\u6982\u8981\u7b49\u3092\u6cd5\u4ee4\u306b\u5f93\u3063\u3066<span style=\"color: #b22222;\">\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524715\u306e12\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e17\u7b49\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u21d2\u3000<\/strong>\u8a08\u7b97\u66f8\u985e\u3067\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u540c\u69d8\u306e\u4f01\u696d\u7d50\u5408\u306e\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u540c\u69d8\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2464\u300b<\/strong><\/span><br \/>\n\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u3088\u308a\u65b0\u305f\u306b\u9023\u7d50\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u4e3b\u306a\u5185\u8a33\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><\/p>\n<ul>\n<li>\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u3088\u308a\u65b0\u305f\u306b\u9023\u7d50\u5b50\u4f1a\u793e\u3068\u306a\u3063\u305f\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u304a\u3044\u3066\u3001<span style=\"color: #b22222;\">\u5f53\u8a72\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u4e3b\u306a\u5185\u8a33\u3092\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524790\u2460\u4e8c\uff09\u3002<\/li>\n<li>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u4e8b\u696d\u306e\u8b72\u53d7\u3051\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u304a\u3044\u3066\u3001<span style=\"color: #b22222;\">\u5f53\u8a72\u4e8b\u696d\u306e\u8b72\u53d7\u3051\u306b\u3088\u308a\u5897\u52a0\u3057\u305f\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u4e3b\u306a\u5185\u8a33\u3092\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524790\u2460\u56db\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u4e8b\u696d\u5206\u96e2\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2460\u300b<\/strong><\/span><br \/>\n\u4e8b\u696d\u5206\u96e2\u7b49\u306e\u6ce8\u8a18\u3092\u5168\u304f\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u4e8b\u696d\u5206\u96e2\u7b49\u3092\u884c\u3063\u305f\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u4e8b\u696d\u5206\u96e2\u7b49\u306e\u6982\u8981\u7b49\u3092\u6cd5\u4ee4\u306b\u5f93\u3063\u3066<span style=\"color: #b22222;\">\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524715\u306e16\u300115\u306e17\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e23\u7b49\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u21d2<\/strong>\u3000\u8a08\u7b97\u66f8\u985e\u3067\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u540c\u69d8\u306e\u4e8b\u696d\u5206\u96e2\u7b49\u306e\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u540c\u69d8\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2461\u300b<\/strong><\/span><br \/>\n\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u304a\u3044\u3066\u3001\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u4e8b\u696d\u306e\u8b72\u6e21\u3092\u884c\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u5185\u8a33\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><\/p>\n<ul>\n<li>\u682a\u5f0f\u306e\u58f2\u5374\u306b\u3088\u308a\u9023\u7d50\u5b50\u4f1a\u793e\u3067\u306a\u304f\u306a\u3063\u305f\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u304a\u3044\u3066\u3001<span style=\"color: #b22222;\">\u5f53\u8a72\u4f1a\u793e\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u4e3b\u306a\u5185\u8a33\u3092\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524790\u2460\u4e09\uff09\u3002<\/li>\n<li>\u73fe\u91d1\u53ca\u3073\u73fe\u91d1\u540c\u7b49\u7269\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u4e8b\u696d\u306e\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9023\u7d50\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u4e8b\u9805\u306b\u304a\u3044\u3066\u3001<span style=\"color: #b22222;\">\u5f53\u8a72\u4e8b\u696d\u306e\u8b72\u6e21\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u4e3b\u306a\u5185\u8a33\u3092\u8a18\u8f09\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524790\u2460\u56db\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d<\/strong><\/h4>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3001\u307e\u305f\u3001\u7559\u610f\u70b9\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u30ec\u30d3\u30e5\u30fc\uff13\uff0e\uff08\uff13\uff09\uff09\u3002\u3053\u3053\u306e\u8a18\u8f09\u306e\u3059\u3079\u3066\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u53ca\u3073\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u4e21\u65b9\u3068\u3082\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\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:#f4f4f9;color:#000000;border-color:#666699;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4><strong>\uff08\uff11\uff09\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2460\u300b<\/strong><\/span><br \/>\n\u55b6\u696d\u6d3b\u52d5\u304b\u3089\u751f\u305a\u308b\u640d\u76ca\u304c\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u3066\u3044\u308b\u7b49\u3001\u6e1b\u640d\u306e\u5146\u5019\u306b\u3064\u3044\u3066\u614e\u91cd\u306a\u691c\u8a0e\u3092\u8981\u3059\u308b\u72b6\u6cc1\u306b\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001<span style=\"color: #b22222;\">\u4f01\u696d\u72ec\u81ea\u306b\u8a2d\u5b9a\u3057\u305f\u57fa\u6e96\u306b\u3088\u3063\u3066\u691c\u8a0e\u3057\u305f\u3060\u3051\u3067\u3001\u5341\u5206\u306a\u691c\u8a0e\u3092\u884c\u308f\u306a\u3044\u307e\u307e\u6e1b\u640d\u306e\u5146\u5019\u304c\u7121\u3044\u3082\u306e\u3068\u5224\u65ad<\/span>\u3057\u3001\u305d\u306e\u5f8c\u306e\u691c\u8a0e\u3092\u7701\u7565\u3057\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u6e1b\u640d\u306e\u5146\u5019\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b22222;\">\u4f01\u696d\u5185\u90e8\u306e\u60c5\u5831\uff08\u640d\u76ca\u5831\u544a\u7b49\uff09\u53ca\u3073\u4f01\u696d\u5916\u90e8\u306e\u60c5\u5831\uff08\u5e02\u5834\u4fa1\u683c\u7b49\uff09\u306b\u57fa\u3065\u304d\u3001\u9069\u5207\u306b\u8b58\u5225\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\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<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u6e1b\u640d\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u300d\u4e8c\uff11\u7b49\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2461\u300b<\/strong><\/span><br \/>\n\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306b\u969b\u3057\u3066\u7528\u3044\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u898b\u7a4d\u308a\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u306e\u5927\u5e45\u306a\u640d\u76ca\u6539\u5584\u3092\u898b\u8fbc\u3093\u3067\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e<span style=\"color: #b22222;\">\u6839\u62e0\u304c\u5341\u5206\u306b\u8aac\u660e\u3055\u308c\u306a\u3044<\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u3001<span style=\"color: #b22222;\">\u4f01\u696d\u306e\u56fa\u6709\u306e\u4e8b\u60c5\u3092\u53cd\u6620\u3057\u305f\u5408\u7406\u7684\u3067\u8aac\u660e\u53ef\u80fd\u306a\u4eee\u5b9a\u53ca\u3073\u4e88\u6e2c\u306b\u57fa\u3065\u3044\u3066\u898b\u7a4d\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u6e1b\u640d\u57fa\u6e96\u4e8c\uff14\uff0e\uff08\uff11\uff09\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2462\u300b<\/strong><\/span><br \/>\n\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306b\u969b\u3057\u3066\u7528\u3044\u308b\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306e\u898b\u7a4d\u308a\u306b\u304a\u3044\u3066\u3001\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u73fe\u5728\u306e\u4fa1\u5024\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e<span style=\"color: #b22222;\">\u5408\u7406\u7684\u306a\u8a2d\u5099\u6295\u8cc7\u306b\u95a2\u9023\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u304c\u8003\u616e\u3055\u308c\u3066\u3044\u306a\u3044<\/span>\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u306f\u3001\u8cc7\u7523\u53c8\u306f\u8cc7\u7523\u30b0\u30eb\u30fc\u30d7\u306e\u73fe\u5728\u306e\u4fa1\u5024\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e<span style=\"color: #b22222;\">\u5408\u7406\u7684\u306a\u8a2d\u5099\u6295\u8cc7\u306b\u95a2\u9023\u3059\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30a2\u30a6\u30c8\u30fb\u30d5\u30ed\u30fc\u3092\u8003\u616e\u3057\u3066\u898b\u7a4d\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\uff08\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/ketsugou-2\/ketsugou-2_11.pdf\" target=\"_blank\">\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\uff08\u4ee5\u4e0b\u3001\u300c\u6e1b\u640d\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u300d38\uff08\uff12\uff09\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2463\u300b<\/strong><\/span><br \/>\n\u4f7f\u7528\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306e\u5272\u5f15\u7387\u306b\u3064\u3044\u3066\u3001\uff08\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u7a0e\u5f15\u524d\u306e\u6570\u5024\u3067\u3042\u308b\u304c\uff09\u7a0e\u5f15\u5f8c\u306e\u6570\u5024\u3092\u7528\u3044\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u4f7f\u7528\u4fa1\u5024\u306e\u7b97\u5b9a\u306b\u7528\u3044\u308b<span style=\"color: #b22222;\">\u5c06\u6765\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u7a0e\u5f15\u524d\u306e\u6570\u5024<\/span>\u3067\u3042\u308b\u3053\u3068\u306b\u5bfe\u5fdc\u3057\u3066\u3001<span style=\"color: #b22222;\">\u5272\u5f15\u7387\u3082\u7a0e\u5f15\u524d\u306e\u6570\u5024<\/span>\u3092\u7528\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6e1b\u640d\u9069\u7528\u6307\u91dd43\uff09\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u6e1b\u640d\u640d\u5931\u306e\u958b\u793a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2460\u300b<\/strong><\/span><br \/>\n\u56de\u53ce\u53ef\u80fd\u4fa1\u984d\uff08\u6b63\u5473\u58f2\u5374\u4fa1\u984d\u53c8\u306f\u4f7f\u7528\u4fa1\u5024\uff09\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u8a18\u8f09\u304c\u5341\u5206\u3067\u306a\u304f\u3001\u8a08\u4e0a\u3057\u305f\u6e1b\u640d\u640d\u5931\u306e\u91d1\u984d\u306e\u6839\u62e0\u304c\u8aad\u307f\u53d6\u308c\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2461\u300b<\/strong><\/span><br \/>\n\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u5185\u5bb9\uff08\u7528\u9014\u3001\u7a2e\u985e\u3001\u5834\u6240\u306a\u3069\uff09\u3092\u306f\u3058\u3081\u3001\u4f1a\u8a08\u57fa\u6e96\u306b\u5b9a\u3081\u3089\u308c\u305f\u6ce8\u8a18\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u8a18\u8f09\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u6e1b\u640d\u640d\u5931\u3092\u8a8d\u8b58\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6e1b\u640d\u640d\u5931\u306e\u5185\u5bb9\u3092\u660e\u77ad\u306b\u6ce8\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524763\u306e\uff12\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u524795\u306e\uff13\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u21d2\u3000<\/strong>\u8a08\u7b97\u66f8\u985e\u3067\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3068\u540c\u69d8\u306e\u6e1b\u640d\u640d\u5931\u306e\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u540c\u69d8\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p>\u305d\u306e\u4ed6\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u304c\u78ba\u8a8d\u3055\u308c\u3001\u307e\u305f\u3001\u7559\u610f\u70b9\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u30ec\u30d3\u30e5\u30fc\uff13\uff0e\uff08\uff14\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:#f4f4f9;color:#000000;border-color:#666699;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u91cd\u8981\u6027\u306e\u5224\u65ad\uff08\u4e0a\u5834\u4f1a\u793e\u53ca\u3073\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u4e21\u65b9\u3068\u3082\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff09<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2460\u300b<\/strong><\/span><br \/>\n<span style=\"color: #b22222;\">\u8cea\u7684\u91cd\u8981\u6027<\/span>\uff08\u5f53\u8a72\u4e8b\u9805\u306e\u6027\u8cea\u7b49\uff09\u306b\u3064\u3044\u3066\u5168\u304f\u8003\u616e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2461\u300b<\/strong><\/span><br \/>\n\u91d1\u984d\u7684\u91cd\u8981\u6027\u306b\u3064\u3044\u3066<span style=\"color: #b22222;\">\u5358\u4e00\u306e\u6307\u6a19\u306e\u307f<\/span>\uff08\u4f8b\u3048\u3070\u3001\u7dcf\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u6bd4\u7387\u306e\u307f\uff09\u3092\u691c\u8a0e\u3057\u3001\u305d\u306e\u4ed6\u306e\u6307\u6a19\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u91cd\u8981\u6027\u304c\u4e4f\u3057\u3044\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u91cd\u8981\u6027\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u3001<span style=\"color: #b22222;\">\u614e\u91cd\u304b\u3064\u7dcf\u5408\u7684\u306b\u691c\u8a0e\u3059\u3079\u304d<\/span>\u3067\u3042\u308b\uff08\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e3\u300d\u6ce8\uff11\u3001\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>\u300d35\u7b49\uff09\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u7279\u5225\u640d\u5931\u306e\u958b\u793a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2460\u300b<\/strong><\/span><br \/>\n\u4e8b\u696d\u6574\u7406\u640d\u5931\u3084\u4e8b\u696d\u69cb\u9020\u6539\u5584\u8cbb\u7528\u3068\u3044\u3063\u305f\u62bd\u8c61\u7684\u306a\u79d1\u76ee\u540d\u306b\u3088\u3063\u3066\u63b2\u8a18\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u5185\u5bb9\u3092\u793a\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u6ce8\u8a18\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2461\u300b<\/strong><\/span><br \/>\n\u4e0a\u8a18\u306e\u3088\u3046\u306a\u62bd\u8c61\u7684\u306a\u79d1\u76ee\u540d\u3067\u8a08\u4e0a\u3057\u3066\u3044\u308b\u640d\u5931\u306e\u4e2d\u306b\u3001\u6e1b\u640d\u640d\u5931\u306a\u3069\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u3088\u3063\u3066\u5185\u5bb9\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u640d\u5931\u3092\u542b\u3093\u3067\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u958b\u793a\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><\/p>\n<ul>\n<li>\u7279\u5225\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u79d1\u76ee\u540d\u306b\u3088\u308b\u3060\u3051\u3067\u306f\u305d\u306e\u767a\u751f\u539f\u56e0\u53c8\u306f\u6027\u683c\u3092\u793a\u3059\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u3001\u6ce8\u8a18\u306b\u3088\u3063\u3066\u793a\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524763\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f362\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u524795\u306e\uff13\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f395\u306e\uff12\u2461\uff09\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 40px;\"><strong>\u21d2<\/strong>\u3000\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3082\u8ffd\u52a0\u60c5\u5831\u3068\u3057\u3066\u691c\u8a0e\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/p>\n<ul>\n<li>\u7279\u5225\u640d\u5931\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u57fa\u6e96\u7b49\u3067\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u6ce8\u8a18\u306e\u307b\u304b\u306b\u8ffd\u52a0\u3057\u3066\u6ce8\u8a18\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u304a\u3051\u308b\u8a08\u4e0a\u79d1\u76ee\u540d\u7b49\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5f53\u8a72\u640d\u5931\u306e\u5b9f\u8cea\u7684\u306a\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u5224\u65ad\u3059\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 40px;\"><strong>\u21d2<\/strong>\u3000\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3082\u8ffd\u52a0\u60c5\u5831\u3068\u3057\u3066\u691c\u8a0e\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4><strong>\uff08\uff13\uff09\u3000\u91d1\u878d\u5546\u54c1\u306e\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2460\u300b<\/strong><\/span><br \/>\n\u91cd\u8981\u6027\u306e\u3042\u308b\u91d1\u878d\u5546\u54c1\u306b\u3064\u3044\u3066\u3001\u6ce8\u8a18\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3057\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u4fdd\u6709\u3057\u3066\u3044\u308b\u91d1\u878d\u5546\u54c1\u306e\u72b6\u6cc1\u53ca\u3073\u6642\u4fa1\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524715\u306e\uff15\u306e\uff12\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e\uff16\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u21d2\u3000<\/strong>\u8a08\u7b97\u66f8\u985e\u306e\u6ce8\u8a18\u306b\u304a\u3044\u3066\u3082\u3001\u540c\u69d8\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2461\u300b<\/strong><\/span><br \/>\n\u70ba\u66ff\u4e88\u7d04\u53d6\u5f15\u7b49\u306e\u6642\u4fa1\u3068\u3057\u3066\u3001\u70ba\u66ff\u4e88\u7d04\u7b49\u306b\u3088\u308a\u751f\u3058\u308b\u50b5\u6a29\u53c8\u306f\u50b5\u52d9\u306e\u6642\u4fa1\u3067\u306f\u306a\u304f\u3001\u70ba\u66ff\u4e88\u7d04\u7b49\u306e\u5951\u7d04\u984d\u306e\u8a55\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u95a2\u3059\u308b\u6ce8\u8a18\u306b\u304a\u3044\u3066\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306e\u6642\u4fa1\u306f\u3001<span style=\"color: #b22222;\">\u53d6\u5f15\u306b\u3088\u308a\u751f\u3058\u308b\u50b5\u6a29\u53c8\u306f\u50b5\u52d9\u306e\u6642\u4fa1\u3092\u8a18\u8f09\u3059\u308b<\/span>\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u70ba\u66ff\u4e88\u7d04\u53d6\u5f15\u7b49\u306e\u6642\u4fa1\u3068\u3057\u3066\u8a18\u8f09\u3059\u3079\u304d\u91d1\u984d\u306f\u3001<span style=\"color: #b22222;\">\u70ba\u66ff\u4e88\u7d04\u7b49\u306e\u5951\u7d04\u984d\u306e\u8a55\u4fa1\u984d\u3067\u306f\u306a\u3044<\/span>\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\uff12\uff0834\uff09\u300115\u306e\uff17\u3001\u53ca\u3073\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\uff0841\u9805\uff09\u3001\uff18\u306e\uff18\uff09\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4><strong>\uff08\uff14\uff09\u3000\u5076\u767a\u50b5\u52d9\uff08\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u3092\u542b\u3080\uff09<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2460\u300b<\/strong><\/span><br \/>\n\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u3068\u3057\u305f\u5c06\u6765\u306e\u8cbb\u7528\u30fb\u640d\u5931\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a18\u8f09\u304c\u5341\u5206\u3067\u306a\u3044\uff08\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u9664\u5374\u306b\u95a2\u3059\u308b\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u6e1b\u640d\u640d\u5931\u3068\u3057\u3066\u8a8d\u8b58\u3059\u3079\u304d\u984d\u3068\u3001\u5f53\u8a72\u5f15\u5f53\u91d1\u3067\u8a8d\u8b58\u3059\u308b\u640d\u5931\u306e\u7bc4\u56f2\u306e\u9055\u3044\u3092\u660e\u77ad\u306b\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\uff09\u3002<\/p>\n<p><span style=\"color: #666699;\"><strong>\u300a\u4e8b\u4f8b\u2461\u300b<\/strong><\/span><br \/>\n\u5f53\u671f\u306b\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306e\u6839\u62e0\u306b\u3064\u3044\u3066\u8a18\u8f09\u304c\u5341\u5206\u3067\u306a\u3044\uff08\u4f8b\u3048\u3070\u3001\u5c06\u6765\u306e\u4e8b\u8c61\uff08\u707d\u5bb3\u7b49\uff09\u3078\u306e\u5bfe\u7b56\u306b\u95a2\u3059\u308b\u5f15\u5f53\u91d1\u306b\u3064\u3044\u3066\u3001\u5c06\u6765\u3067\u306f\u306a\u304f\u5f53\u671f\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u6839\u62e0\u3092\u660e\u77ad\u306b\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b1b1ce;\"><\/div>\n<p><span style=\"color: #ff6347;\"><strong>\u3008\u7559\u610f\u70b9\u3009<\/strong><\/span><br \/>\n\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5404\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u306e\u7406\u7531\u3001\u8a08\u7b97\u306e\u57fa\u790e\u305d\u306e\u4ed6\u306e\u8a2d\u5b9a\u306e\u6839\u62e0\u3092\u660e\u77ad\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u524713\u2464\u4e09\u3001\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f313\uff0d\uff15\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\uff18\u306e\uff12\u516d\u3001\u8ca1\u52d9\u8af8\u8868\u7b49\u898f\u5247\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff18\u306e\uff12\uff0d\uff16\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u21d2\u3000<\/strong>\u8a08\u7b97\u66f8\u985e\u306e\u6ce8\u8a18\u306b\u304a\u3044\u3066\u3082\u3001\u540c\u69d8\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\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\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li><a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/news\/27\/sonota\/20151120-4\/01.pdf\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u5be9\u67fb\u53ca\u3073\u60c5\u5831\u7b49\u6d3b\u7528\u5be9\u67fb\u306e\u5b9f\u65bd\u7d50\u679c\u306b\u3064\u3044\u3066<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>\u5e73\u621027\u5e7411\u670820\u65e5\u306b\u300c\u5e73\u621026\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u5be9\u67fb\u53ca\u3073\u60c5\u5831\u7b49\u6d3b\u7528\u5be9\u67fb\u306e\u5b9f\u65bd\u7d50\u679c\u306b\u3064\u3044\u3066\uff08\u4ee5\u4e0b\u3001\u300c\u30ec\u30d3\u30e5\u30fc\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\u306e\u5185\u5bb9\u306f\u3001\u4e0a\u5834\u4f1a\u793e\u306e\u307f\u306a\u3089\u305a\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u5e73\u621028\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u3068\u306a\u308b\u7b87\u6240\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u3001\u5e73\u621026\u5e74\u5ea6\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u30ec\u30d3\u30e5\u30fc\u306e\u91cd\u70b9\u30c6\u30fc\u30de\u5be9\u67fb\u53ca\u3073\u60c5\u5831\u7b49\u6d3b\u7528\u5be9\u67fb\u306e\u5b9f\u65bd\u7d50\u679c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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":[178,167,182,290,232,269],"tags":[401,611,530,138,159],"backnumber":[1835],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 08:14:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/89734"}],"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=89734"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/89734\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=89734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=89734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=89734"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=89734"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=89734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}