{"id":337,"date":"2018-07-11T16:35:04","date_gmt":"2018-07-11T07:35:04","guid":{"rendered":"http:\/\/www.i-kansa.com\/?p=337"},"modified":"2018-09-28T17:14:25","modified_gmt":"2018-09-28T08:14:25","slug":"%e2%96%a0%e5%b9%b3%e6%88%9030%e5%b9%b42%e6%9c%8816%e6%97%a5%e3%80%80%e3%80%8c%e7%a8%8e%e5%8a%b9%e6%9e%9c%e4%bc%9a%e8%a8%88%e3%81%ab%e4%bf%82%e3%82%8b%e4%bc%9a%e8%a8%88%e5%9f%ba%e6%ba%96%e3%80%8d","status":"publish","type":"post","link":"https:\/\/www.i-kansa.com\/?p=337","title":{"rendered":"\u25a0\u300e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u3000\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u5e73\u621030\u5e742\u670816\u65e5\uff08\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\uff09\u3000"},"content":{"rendered":"

\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3068\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306e\u89e3\u8aac\uff08\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u6d41\u52d5\u56fa\u5b9a\u306e\u8868\u793a\u306e\u6539\u6b63\u3084\u6ce8\u8a18\u306e\u6539\u6b63\u306a\u3069\uff09<\/h3>\n

\u7a0e\u52b9\u679c\u306e\u57fa\u6e96\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\uff09\u304c\u3001\u5e73\u621030\u5e746\u6708\u7b2c\u4e00\u56db\u534a\u671f\uff083\u6708\u6c7a\u7b97\u306e\u5834\u5408\uff09\u304b\u3089\u6539\u6b63\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u306e\u6539\u6b63\u70b9\u306f\u5927\u304d\u304f\u2160\uff0e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304a\u3088\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8868\u793a\u306b\u4fc2\u308b\u6539\u6b63\u3068\u2161\uff0e\u7a0e\u52b9\u679c\u6ce8\u8a18\u4e8b\u9805\u306e\u8ffd\u52a0\u306b\u5206\u3051\u3089\u308c\u308b\u3068\u3044\u3048\u307e\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3084\u3042\u307e\u308a\u9069\u7528\u306e\u53ef\u80fd\u6027\u306e\u7121\u3044\u6539\u6b63\u70b9\uff08\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u8ad6\u70b9\uff09\u3082\u542b\u3081\u3001\u305d\u308c\u305e\u308c\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u2160\uff0e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304a\u3088\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8868\u793a\u306b\u4fc2\u308b\u6539\u6b63\u306b\u3064\u3044\u3066<\/h3>\n

\u2606\u8868\u793a\u306e\u6539\u6b63\u306e\u8da3\u65e8\u306f\uff1f<\/h4>\n

\u21d2IFRS\u3084\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u3092\u56f3\u308b\u305f\u3081<\/p>\n

\u2606\u9069\u7528\u6642\u671f\u306f\uff1f<\/h4>\n

\u21d2\u5e73\u621030\u5e744\u67081\u65e5\u4ee5\u5f8c\u958b\u59cb\u5e74\u5ea6\u306e\u671f\u9996\uff08\u65e9\u671f\u9069\u7528\u53ef\uff09\u3088\u308a\u5f37\u5236\u9069\u7528\uff08\u5f53\u671f\uff11Q\uff09\u304b\u3089\uff01<\/p>\n

\u2606\u6539\u6b63\u306e\u6982\u8981\u306f<\/h4>\n

\u3010\u73fe\u884c\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304a\u3088\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u8868\u793a\u3011<\/p>\n

\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304a\u3088\u3073\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u3053\u308c\u3089\u306b\u95a2\u9023\u3057\u305f\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u5206\u985e\u306b\u57fa\u3065\u3044\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u6d41\u52d5\u8cc7\u7523\u307e\u305f\u306f\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u6d41\u52d5\u8ca0\u50b5\u307e\u305f\u306f\u56fa\u5b9a\u8ca0\u50b5\u3068\u3057\u3066\u8868\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u7279\u5b9a\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u306b\u95a2\u9023\u3057\u306a\u3044\u7e70\u8d8a\u6b20\u640d\u91d1\u7b49\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u7fcc\u671f\u306b\u89e3\u6d88\u3055\u308c\u308b\u898b\u8fbc\u307f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u3082\u306e\u306f\u6d41\u52d5\u8cc7\u7523\u3068\u3057\u3066\u3001\u305d\u308c\u4ee5\u5916\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u4fc2\u308b\u3082\u306e\u306f\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3068\u3057\u3066\u8868\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u3010\u6539\u6b63\u5f8c\u306e\u8868\u793a\u3011<\/h4>\n

\u6d41\u52d5\u8cc7\u7523\u3001\u6d41\u52d5\u8ca0\u50b5\u306b\u306f\u8868\u793a\u305b\u305a\u3001\u5168\u984d\u3092\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u3068\u3057\u3066\u3001\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306b\u3064\u3044\u3066\u56fa\u5b9a\u8ca0\u50b5\u3068\u3057\u3066\u8868\u793a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3084\u7e70\u8d8a\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306a\u3069\u3001\u7279\u5b9a\u306e\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u95a2\u9023\u3057\u306a\u3044\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306b\u3064\u3044\u3066\u306f\u3001\u5c06\u6765\u7a0e\u52b9\u679c\u304c\u5b9f\u73fe\u3059\u308b\u6642\u671f\u304c1\u5e74\u4ee5\u5185\u304b\u5426\u304b\uff08\u30ef\u30f3\u30a4\u30e4\u30fc\u30eb\u30fc\u30eb\uff09\u306b\u3088\u3063\u3066\u5206\u985e\u4e0d\u8981\u306b\u306a\u308b\u306e\u3067\u3001\u5f93\u6765\u3088\u308a\u7c21\u4fbf\u7684\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

<\/h4>\n

\u2606\u9069\u7528\u521d\u5e74\u5ea6\u306e\u53d6\u6271\u3044\u306f\uff1f<\/h4>\n

\u21d2\u65b0\u57fa\u6e96\u306b\u9061\u53ca\u3057\u3066\u6bd4\u8f03\u60c5\u5831\u3092\u7d44\u307f\u66ff\u3048\u308b\u3002<\/p>\n

\uff08\u306a\u304a\u3001\u3053\u3053\u3067\u306f\u3001\u5206\u985e\u2460\u306e\u4f1a\u793e\u3084\u5b50\u4f1a\u793e\u682a\u5f0f\u306b\u95a2\u3057\u3066\u306e\u8aac\u660e\u306f\u5272\u611b\u3057\u307e\u3059\uff09<\/p>\n

\u3010\u91cd\u8981Point\u3011<\/h3>\n

Point\u2460\u3000\u524d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u3092\u7d44\u307f\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/h4>\n

\u21d2\u3000\u524d\u671f\u306eB\/S\u3092\u7d44\u307f\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u969b\u3001\u7570\u306a\u308b\u7d0d\u7a0e\u4e3b\u4f53\u3054\u3068\u306b\u8868\u793a\u306e\u7d44\u66ff\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u6d41\u52d5\u3068\u56fa\u5b9a\u306e\u5206\u985e\u3067\u5404\u3005\u8cc7\u7523\u30fb\u8ca0\u50b5\u3068\u7570\u306a\u308b\u4f1a\u793e\uff08\u4f8b\u3048\u3070\u3001\u6d41\u52d5\u306f\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3001\u56fa\u5b9a\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306e\u6642\u306a\u3069\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u7d44\u66ff\u3092\u884c\u3046\u3068\u7dcf\u8cc7\u7523\u306e\u91d1\u984d\u3082\u5909\u66f4\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n

Point\u2461\u3000\u524d\u5e74\u540c\u56db\u534a\u671f\u306e\u6570\u5b57\u3082\u7d44\u307f\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/h4>\n

\u21d2\u3000\u4eca\u56de\u306e\u6539\u6b63\u306f\u3001\u5148\u306b\u8ff0\u3079\u305f\u3088\u3046\u306b\u6d41\u52d5\u3068\u56fa\u5b9a\u306e\u5206\u985e\u3067\u5404\u3005\u8cc7\u7523\u30fb\u8ca0\u50b5\u3068\u7570\u306a\u308b\u4f1a\u793e\u306e\u5834\u5408\u3001\u7dcf\u8cc7\u7523\u304c\u5909\u308f\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u56db\u534a\u671f\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u30cf\u30a4\u30e9\u30a4\u30c8\u60c5\u5831\u306b\u306f\u3001\u7dcf\u8cc7\u7523\u3092\u8a18\u8f09\u3059\u308b\u7b87\u6240\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u306b\u95a2\u3057\u3066\u3082\u3001\u7d44\u66ff\u306b\u3088\u308a\u7dcf\u8cc7\u7523\u304c\u5909\u66f4\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8981\u6ce8\u610f\u3068\u306a\u308b\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

Point\u2462\u3000\u8ca1\u653f\u72b6\u614b\u306e\u5206\u6790\u3082\u7d44\u66ff\u5f8c\u306e\u91d1\u984d\u3067\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981<\/h4>\n

\u21d2\u3000\u7d4c\u7406\u306e\u72b6\u6cc1\u524d\u306b\u304a\u3044\u3066\u3001\u8ca1\u653f\u72b6\u614b\u306e\u5206\u6790\u3092\u524d\u5e74\u5ea6\u672b\u304b\u3089\u306e\u5897\u6e1b\u5185\u5bb9\u3092\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u6bd4\u8f03\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u4e0a\u8a18\u7d44\u66ff\u3092\u884c\u3063\u305f\u5f8c\u306e\u524d\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u306a\u308b\u305f\u3081\u3001\u9593\u9055\u308f\u306c\u3088\u3046\u7559\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u7d44\u5909\u3048\u5f8c\u306e\u6570\u5b57\u306b\u3088\u3063\u3066\u3044\u308b\u65e8\u7b49\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u8a18\u8f09\u4f8b\u3092\u898b\u308b\u9650\u308a\u3067\u306f\u7279\u6bb5\u3053\u308c\u3089\u306b\u89e6\u308c\u3066\u306f\u3044\u307e\u305b\u3093\u3002\u4eca\u5f8c\u306e\u958b\u793a\u72b6\u6cc1\u306b\u7559\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n

Point\u2463\u3000\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u7b2c\u4e00\u56db\u534a\u671f\u304b\u3089\u3059\u3050\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/h4>\n

\u21d2\u3000\u3053\u308c\u3089\u306e\u8868\u793a\u306e\u6539\u6b63\u306f\u3001\u5f53\u305f\u308a\u524d\u3067\u3059\u304c\u4eca\u56de\u306e\u7b2c\u4e00\u56db\u534a\u671f\u5831\u544a\u66f8\u3088\u308a\u5fc5\u8981\u306b\u306a\u3063\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u65e9\u76ee\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3001\u7559\u610f\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2161\uff0e\u7a0e\u52b9\u679c\u6ce8\u8a18\u4e8b\u9805\u306e\u8ffd\u52a0\u306b\u3064\u3044\u3066<\/h3>\n

\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u5e74\u5ea6\u672b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u6ce8\u8a18\u304c\u3001\u62e1\u5145\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5927\u304d\u306a\u70b9\u3068\u3057\u3066\u306f\u3001<\/p>\n

\u30fb\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n

\u30fb\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/p>\n

\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u3088\u308a\u5177\u4f53\u7684\u306b\u5206\u3051\u308b\u306e\u3067\u3042\u308c\u3070\u3001<\/p>\n

\u24b6\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u6570\u5024\u60c5\u5831<\/p>\n

\u24b7\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u5b9a\u6027\u7684\u306a\u60c5\u5831<\/p>\n

\u24b8\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u7e70\u8d8a\u671f\u9650\u5225\u306e\u6570\u5024\u60c5\u5831<\/p>\n

\u24b9\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u5b9a\u6027\u7684\u306a\u60c5\u5831<\/p>\n

\u306e4\u3064\u306b\u5206\u3051\u3089\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u305e\u308c\u89e3\u8aac\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u24b6\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u6570\u5024\u60c5\u5831<\/h5>\n

\uff08\u73fe\u3000\u884c\uff09\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5408\u8a08\u984d\u3092\u6ce8\u8a18\u3059\u308b\u306e\u307f<\/p>\n

\uff08\u6539\u6b63\u5f8c\uff09\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408<\/u>\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u3092\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u3082\u306e\u3068\u305d\u308c\u4ee5\u5916\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09<\/p>\n

 <\/p>\n

\u24b7\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5185\u8a33\u306b\u95a2\u3059\u308b\u5b9a\u6027\u7684\u306a\u60c5\u5831<\/h5>\n

\uff08\u73fe\u3000\u884c\uff09\u8a18\u8f09\u306a\u3057<\/p>\n

\uff08\u6539\u6b63\u5f8c\uff09\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\uff08\u5408\u8a08\u984d\uff09\u306b\u91cd\u8981\u306a\u5909\u52d5\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u5909\u52d5\u306e\u4e3b\u306a\u5185\u5bb9\u3092\u8a18\u8f09<\/p>\n

\u2606\u91cd\u8981\u6027\u306b\u95a2\u3057\u3066\u306e\u8003\u3048\u65b9<\/p>\n

\u30fb\u7a0e\u8ca0\u62c5\u7387\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u3001\u7a0e\u5f15\u304d\u524d\u5229\u76ca\u306e\u984d\u306b\u5bfe\u3059\u308b\u8a55\u4fa1\u6027\u5f15\u5f53\u91d1\u984d\uff08\u5408\u8a08\u984d\uff09\u306e\u5909\u52d5\u984d\u306e\u5272\u5408\u304c\u91cd\u8981\u306a\u5834\u5408\u306f\u958b\u793a\u3002<\/p>\n

\u30fb\u306a\u304a\u3001\u7a0e\u8ca0\u62c5\u7387\u3068\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3068\u306e\u9593\u306b\u91cd\u8981\u306a\u5dee\u7570\u304c\u306a\u304f\u3001\u7a0e\u7387\u5dee\u7570\u306e\u6ce8\u8a18\u3092\u7701\u7565\u3057\u3066\u3044\u308b\u5834\u5408\u3001\uff08\u4f8b\u3048\u3070\u3001\u5f53\u8a72\u5dee\u7570\u304c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e100\u5206\u306e\uff15\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\uff09\u3001\u5f53\u8a72\u5909\u52d5\u306e\u5185\u5bb9\u3092\u6ce8\u8a18\u3059\u308b\u3053\u3068\u306f\u8981\u3057\u306a\u3044\u3002<\/p>\n

\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b6330\u9805\uff09<\/p>\n

Point\u3000\u5236\u5ea6\u8da3\u65e8\u3092\u52d8\u6848\u3059\u308c\u3070\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5897\u6e1b\u304c\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306e100\u5206\u306e5\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8aac\u660e\u3092\u8981\u3059\u308b\u3068\u3044\u3046\u3088\u3046\u306b\u601d\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305f\u3068\u3048\u7a0e\u7387\u5dee\u7570\u306e\u6ce8\u8a18\u304c\u306a\u3044\u3068\u3044\u3048\u3069\u3001\u6ce8\u8a18\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u7559\u610f\u304c\u5fc5\u8981\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u24b8\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u7e70\u8d8a\u671f\u9650\u5225\u306e\u6570\u5024\u60c5\u5831<\/h5>\n

\u91cd\u8981\u306a\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u6ce8\u8a18\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u4ee5\u4e0b\u306e\u60c5\u5831\u3092\u7e70\u8d8a\u671f\u9650\u5225\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n

\u30fb\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4e57\u3058\u305f\u984d<\/p>\n

\u30fb\u8a55\u4fa1\u6027\u5f15\u5f53\u984d<\/p>\n

\u30fb\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u8a08\u4e0a\u984d<\/p>\n

\u306a\u304a\u3001\u24b6\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u6570\u5024\u60c5\u5831\u306e\u6ce8\u8a18\u4e8b\u9805\u3068\u3057\u3066\u3001\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306e\u5408\u8a08\u984d\u3092\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u3068\u5c06\u6765\u6e1b\u7523\u4e00\u6642\u5dee\u7570\u7b49\u306e\u5408\u8a08\u306b\u4fc2\u308b\u8a55\u4fa1\u6027\u5f15\u5f53\u984d\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u6570\u5024\u60c5\u5831\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b6336\u9805\uff09<\/p>\n

Point \u4eca\u5f8c\u306f\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u671f\u9650\u3054\u3068\u306e\u8a55\u4fa1\u6027\u5f15\u5f53\u306e\u91d1\u984d\u306e\u6ce8\u8a18\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u4e00\u6642\u5dee\u7570\u306e\u89e3\u6d88\u4e8b\u696d\u5e74\u5ea6\u306a\u3069\u306b\u95a2\u3057\u3066\u3001\u3088\u308a\u9069\u5207\u306b\u7b97\u5b9a\u3057\u306a\u3044\u3068\u8aa4\u3063\u305f\u6ce8\u8a18\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u4f8b\u3048\u3070\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u8a8d\u5bb9\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3084\u305d\u306e\u4ed6\u4e00\u6642\u5dee\u7570\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u7b49\u8aa4\u3063\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u3059\u308b\u3068\u3001\u8aa4\u3063\u305f\u958b\u793a\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u24b9\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u95a2\u3059\u308b\u5b9a\u6027\u7684\u306a\u60c5\u5831<\/h5>\n

\u7a0e\u52d9\u4e0a\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306b\u4fc2\u308b\u91cd\u8981\u306a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u56de\u53ce\u53ef\u80fd\u3068\u5224\u65ad\u3057\u305f\u4e3b\u306a\u7406\u7531\u3092\u8a18\u8f09\u3059\u308b\u3002\u306a\u304a\u3001\u8a18\u8f09\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u7d14\u8cc7\u7523\u306e\u984d\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u984d\u306e\u5272\u5408\u304c\u91cd\u8981\u306a\u5834\u5408\u306f\u8a18\u8f09\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\u4e00\u90e8\u6539\u6b6347\u9805\uff09<\/p>\n

 <\/p>\n

\u306a\u304a\u3001\u3053\u308c\u3089\u6ce8\u8a18\u306b\u95a2\u3059\u308b\u6539\u6b63\u70b9\u3092\u65b0\u65e7\u6bd4\u8f03\u3067\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u2162\uff0e\u305d\u306e\u4ed6\u306e\u6539\u6b63\u70b9\u306b\u3064\u3044\u3066<\/h3>\n

\u305d\u306e\u4ed6\u306e\u6539\u6b63\u70b9\u306b\u95a2\u3057\u3066\u306f\u3001\u591a\u304f\u306e\u4f1a\u793e\u304c\u95a2\u9023\u3057\u306a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u7c21\u5358\u306b\u89e3\u8aac\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\uff11\uff0e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u306e\u53d6\u308a\u6271\u3044<\/h4>\n

\u3053\u308c\u306f\u3001\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u304a\u3044\u3066\u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa1\u304c\u4f1a\u8a08\u4e0a\u306e\u7c3f\u4fa1\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1\u3092\u6e1b\u8cc7\u3068\u3057\u305f\u6709\u511f\u6e1b\u8cc7\u3084\u9023\u7d50\u7d0d\u7a0e\u306e\u969b\u306b\u4fdd\u6709\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u3092\u5b9f\u65bd\u3057\u305f\u5834\u5408\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u56fd\u5185\u4f1a\u793e\u9593\u3067\u306e\u5bc4\u9644\u91d1\u6388\u53d7\u304c\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u6975\u3081\u3066\u7279\u6b8a\u306a\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n

\uff12\uff0e\u5206\u985e\uff11\u306b\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044<\/h4>\n

\u5206\u985e1\u306e\u4f1a\u793e\u306b\u95a2\u3059\u308b\u8a18\u8f09\u3067\u3059\u3002\u5b9f\u52d9\u7684\u306b\u306f\u3042\u307e\u308a\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u3068\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306e\u89e3\u8aac\uff08\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u6d41\u52d5\u56fa\u5b9a\u306e\u8868\u793a\u306e\u6539\u6b63\u3084\u6ce8\u8a18\u306e\u6539\u6b63\u306a\u3069\uff09 \u7a0e\u52b9\u679c\u306e\u57fa\u6e96\uff08\u7a0e\u52b9\u679c\u4f1a\u8a08\u57fa\u6e96\uff09\u304c\u3001\u5e73\u621030\u5e746\u6708\u7b2c\u4e00\u56db\u534a\u671f\uff083\u6708\u6c7a\u7b97\u306e\u5834\u5408\uff09\u304b\u3089\u6539\u6b63\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u306e\u6539 […]","protected":false},"author":4,"featured_media":25,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-337","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-3"],"_links":{"self":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts\/337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=337"}],"version-history":[{"count":11,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts\/337\/revisions"}],"predecessor-version":[{"id":634,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/posts\/337\/revisions\/634"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=\/wp\/v2\/media\/25"}],"wp:attachment":[{"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.i-kansa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}