{"id":96370,"date":"2016-05-24T17:17:54","date_gmt":"2016-05-24T08:17:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=96370"},"modified":"2017-04-12T12:46:29","modified_gmt":"2017-04-12T03:46:29","slug":"audit-report-22","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-22\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u30fb\uff23\uff27\u30b3\u30fc\u30c9\u7b49\u306b\u5bfe\u5fdc\u3057\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d\u3092\u5927\u5e45\u6539\u5b9a"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\u30fb\uff23\uff27\u30b3\u30fc\u30c9\u7b49\u306b\u5bfe\u5fdc\u3057<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d\u3092\u5927\u5e45\u6539\u5b9a<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u8ffd\u52a0\u60c5\u5831\uff1a2016\/6\/23\u30012016\/7\/8\u3015<br \/>\n\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/news\/information\/post-361.html\" target=\"_blank\">\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d\u306e\u8aa4\u690d\u306e\u8a02\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div>\n<h4><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff15\u670820\u65e5\u3001\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u306f<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\" href=\"http:\/\/www.kansa.or.jp\/news\/briefing\/post-357.html\" target=\"_blank\">\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d\uff08\u6539\u5b9a\u7248\uff09\u3092\u516c\u8868<\/a>\u3057\u305f\u3002<\/p>\n<p>\u76e3\u67fb\u5f79\u306e\u76e3\u67fb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u4e8b\u9805\u306f\u3001\u5b9f\u65bd\u8981\u9818\uff11\u518a\u3067\u7406\u89e3\u3067\u304d\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u524d\u56de\u306e\u6539\u5b9a\u3067\u3042\u308b<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/library\/regulations\/el-001-110812.html\" target=\"_blank\">\u5e73\u621023\u5e74\uff17\u6708\uff17\u65e5\u306e\u5b9f\u65bd\u8981\u9818<\/a>\u306f\u8868\u7d19\u306a\u3069\u3092\u542b\u3081\u3066381\u30da\u30fc\u30b8\u3067\u3042\u3063\u305f\u304c\u3001\u4eca\u56de\u306e\u6539\u5b9a\u5f8c\u306e\u5b9f\u65bd\u8981\u9818\u306f\u8868\u7d19\u306a\u3069\u3092\u542b\u3081\u3066479\u30da\u30fc\u30b8\u306b\u53ca\u3076\u5927\u90e8\u306e\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u672c\u7a3f\u3067\u306f\u5b9f\u65bd\u8981\u9818\u306b\u95a2\u3059\u308b\u7279\u5fb4\u3068\u601d\u308f\u308c\u308b\u8a18\u8f09\u306b\u3064\u3044\u3066\u8ff0\u3079\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e3b\u306a\u6539\u5b9a\u5185\u5bb9\u306f\u6b21\u306e\u3082\u306e\u306a\u3069\u3067\u3042\u308b\u3002<\/p>\n<p><!--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:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #3cb371;\">\u2460<\/span><\/strong>\u3000\u4f1a\u793e\u6cd5\u306e\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #3cb371;\">\u2461<\/span><\/strong>\u3000\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u30fb\u30b3\u30fc\u30c9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #3cb371;\">\u2462<\/span><\/strong>\u3000\u76e3\u67fb\u5f79\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u5b9a\u3078\u306e\u5bfe\u5fdc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #3cb371;\">\u2463<\/span><\/strong>\u3000\u5192\u982d\u306b\u300c\u7528\u8a9e\u89e3\u8aac\u300d\u3092\u63b2\u8f09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #3cb371;\">\u2464<\/span><\/strong>\u3000\u72ec\u7acb\u5f79\u54e1\u306e\u89e3\u8aac\u5185\u5bb9\u306e\u5909\u66f4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #3cb371;\">\u2465<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306e\u89e3\u8aac\u306e\u8ffd\u52a0<\/p>\n<\/div>\n<h4><strong>\uff11\u3000\u7528\u8a9e\u89e3\u8aac<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u89aa\u4f1a\u793e\u3001\u89aa\u4f1a\u793e\u7b49\u3001\u5b8c\u5168\u89aa\u4f1a\u793e\u3001\u5b8c\u5168\u89aa\u4f1a\u793e\u7b49\u3001\u6700\u7d42\u5b8c\u5168\u89aa\u4f1a\u793e\u3001\u6700\u7d42\u5b8c\u5168\u89aa\u4f1a\u793e\u7b49\u306a\u3069\u306e\u3088\u3046\u306b\u3001\u7406\u89e3\u304c\u96e3\u3057\u3044\u7528\u8a9e\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u307f\u306a\u3059\u300d\u3068\u300c\u63a8\u5b9a\u3059\u308b\u300d\u3001\u300c\u305d\u306e\u4ed6\u300d\u3068\u300c\u305d\u306e\u4ed6\u306e\u300d\u306a\u3069\u306e\u7528\u8a9e\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff12\u3000\u5e8f\u7ae0\u306b\u304a\u3051\u308b\u76e3\u67fb\u5f79\u306e\u5f79\u5272\u7b49\u306e\u8a18\u8f09<\/strong><\/h4>\n<p>\u5e8f\u7ae0\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u76e3\u67fb\u5f79\u306e\u8077\u52d9\u5168\u4f53\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2460<\/span><\/strong>\u3000\u76e3\u67fb\u5f79\u306e\u57fa\u672c\u7684\u306a\u5f79\u5272<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2461<\/span><\/strong>\u3000\u76e3\u67fb\u5b9f\u52d9\u306e\u5728\u308a\u65b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2462<\/span><\/strong>\u3000\u5177\u4f53\u7684\u306a\u76e3\u67fb\u306e\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2463<\/span><\/strong>\u3000\u76e3\u67fb\u7d50\u679c\u306e\u5831\u544a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2464<\/span><\/strong>\u3000\u5e74\u9593\u306e\u76e3\u67fb\u6d3b\u52d5\u306e\u4e00\u89a7<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u3059\u3079\u3066\u306e\u76e3\u67fb\u5f79\u304c\u5b9f\u65bd\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u9805\uff08\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u300c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\uff09\u3068\u3001\u76e3\u67fb\u5f79\u304c\u81ea\u8eab\u306e\u5224\u65ad\u3067\u9078\u629e\u3057\u3066\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u9805\uff08\u4f1a\u793e\u6cd5\u306b\u304a\u3044\u3066\u300c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\uff09\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff13\u3000\u76e3\u67fb\u5f79\u5236\u5ea6\u306e\u7406\u89e3<\/strong><\/h4>\n<p>\u76e3\u67fb\u5f79\u304c\u6cd5\u5236\u5ea6\u306e\u8da3\u65e8\u3092\u6b63\u3057\u304f\u7406\u89e3\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u5236\u5ea6\u3084\u4ed5\u7d44\u307f\u306e\u89e3\u8aac\u3001\u76e3\u67fb\u5f79\u304c\u5b9f\u65bd\u3059\u3079\u304d\u4e8b\u9805\u306e\u624b\u9806\u306a\u3069\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8a18\u8f09\u4e8b\u9805\u306e\u6cd5\u7684\u6839\u62e0\u306b\u3064\u3044\u3066\u3001\u4f1a\u793e\u6cd5\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247\u3001\u4f1a\u793e\u8a08\u7b97\u898f\u5247\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u306a\u3069\u306e\u5185\u5bb9\u3092\u5f15\u7528\u3057\u3001\u6839\u62e0\u6cd5\u4ee4\u306e\u7d22\u5f15\u96c6\u3068\u3057\u3066\u306e\u6a5f\u80fd\u3092\u6301\u305f\u305b\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff14\u3000\u4f01\u696d\u4e0d\u7965\u4e8b\u767a\u751f\u6642\u306e\u5bfe\u5fdc\u53ca\u3073\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a<\/strong><\/h4>\n<p>\u4f01\u696d\u4e0d\u7965\u4e8b\u767a\u751f\u6642\u306e\u5bfe\u5fdc\u53ca\u3073\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306f\u3001\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/el001_160520_1a.pdf#page=337\" target=\"_blank\">\u7b2c\uff18\u7ae0\u306e\uff12\u3000\u4f01\u696d\u4e0d\u7965\u4e8b\u767a\u751f\u306e\u5bfe\u5fdc<\/a>\u300d\u3068\u3057\u3066\u72ec\u7acb\u3057\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\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\u621028\u5e74\uff15\u670820\u65e5\u3001\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u306f\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u5b9f\u65bd\u8981\u9818\u300d\uff08\u6539\u5b9a\u7248\uff09\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u76e3\u67fb\u5f79\u306e\u76e3\u67fb\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u4e8b\u9805\u306f\u3001\u5b9f\u65bd\u8981\u9818\uff11\u518a\u3067\u7406\u89e3\u3067\u304d\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<br 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