{"id":5008,"date":"2021-09-20T11:35:04","date_gmt":"2021-09-20T02:35:04","guid":{"rendered":"https:\/\/zeirishic.com\/content\/?p=5008"},"modified":"2026-03-26T13:42:28","modified_gmt":"2026-03-26T04:42:28","slug":"%e3%83%98%e3%83%83%e3%82%b8%e4%bc%9a%e8%a8%88%e3%81%a8%e3%81%af%ef%bc%9f%e3%83%aa%e3%82%b9%e3%82%af%e3%82%92%e5%9b%9e%e9%81%bf%e3%81%a7%e3%81%8d%e3%82%8b%e3%83%98%e3%83%83%e3%82%b8%e5%8f%96%e5%bc%95","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/hedge-accounting\/","title":{"rendered":"\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u306f\uff1f\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u308b\u30d8\u30c3\u30b8\u53d6\u5f15\u30fb\u4f1a\u8a08\u306e\u4ed5\u7d44\u307f\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u30d8\u30c3\u30b8\u4f1a\u8a08\u300d\u3068\u306f\u3001\u70ba\u66ff\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u300c\u30d8\u30c3\u30b8\u53d6\u5f15\u300d\u3092\u3057\u305f\u3068\u304d\u306b\u884c\u308f\u308c\u308b\u51e6\u7406\u306e\u3053\u3068\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u300c\u30d8\u30c3\u30b8\u53d6\u5f15\u300d\u3084\u300c\u30d8\u30c3\u30b8\u4f1a\u8a08\u300d\u306e\u6982\u8981\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u57fa\u790e\u77e5\u8b58\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u30d8\u30c3\u30b8\u53d6\u5f15\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-2\">\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\">\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-4\">\u7e70\u5ef6\u30d8\u30c3\u30b8<\/a><\/li><li><a href=\"#i-5\">\u6642\u4fa1\u30d8\u30c3\u30b8<\/a><\/li><\/ul><\/li><li><a href=\"#2\">\u30d8\u30c3\u30b8\u4f1a\u8a08\u304c\u9069\u7528\u3055\u308c\u308b2\u3064\u306e\u8981\u4ef6<\/a><ul><li><a href=\"#i-6\">\u4e8b\u524d\u30c6\u30b9\u30c8<\/a><\/li><li><a href=\"#i-7\">\u4e8b\u5f8c\u30c6\u30b9\u30c8<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u30d8\u30c3\u30b8\u53d6\u5f15\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u30d8\u30c3\u30b8\uff08Hedge\uff09\u53d6\u5f15\u3068\u306f\u3001\u5916\u8ca8\u5efa\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u306a\u3069\uff08\u30d8\u30c3\u30b8\u5bfe\u8c61\uff09\u306b\u304b\u304b\u308b\u70ba\u66ff\u5909\u52d5\u30ea\u30b9\u30af\u306b\u5099\u3048\u3001\u4e8b\u524d\u306b\u70ba\u66ff\u4e88\u7d04\uff08\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\uff09\u3092\u5229\u7528\u3057\u3001\u53cd\u5bfe\u306e\u30dd\u30b8\u30b7\u30e7\u30f3\u3092\u7d44\u3080\u3053\u3068\u3067\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u53d6\u5f15\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u30d8\u30c3\u30b8\u53d6\u5f15\u306e\u300c\u30d8\u30c3\u30b8\u300d\u306b\u306f\u3001\u300c\u56de\u907f\u300d\u3068\u3044\u3046\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30d8\u30c3\u30b8\u5bfe\u8c61\uff1a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3055\u305b\u305f\u3044\u5916\u8ca8\u5efa\u91d1\u92ad\u50b5\u6a29\u50b5\u52d9<br \/>\n\u30d8\u30c3\u30b8\u624b\u6bb5\uff1a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15<br \/>\n\u30d8\u30c3\u30b8\u53d6\u5f15\uff1a\u30d8\u30c3\u30b8\u624b\u6bb5\u3068\u3057\u3066\u53d6\u5f15\u3059\u308b\u3053\u3068<\/p>\n<p>\u306a\u304a\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u306b\u306f\u3001\u300c\u58f2\u308a\u30d8\u30c3\u30b8\u300d\u3068\u300c\u8cb7\u3044\u30d8\u30c3\u30b8\u300d\u306e2\u7a2e\u985e\u306b\u5927\u304d\u304f\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\u3057\u307e\u3059\uff09<\/p>\n<p>\u3010\u58f2\u308a\u30d8\u30c3\u30b8\u3011<br \/>\n\u58f2\u308a\u30d8\u30c3\u30b8\u3068\u306f\u3001\u73fe\u5728\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u306a\u3069\u306e\u5546\u54c1\u306e\u5024\u4e0b\u304c\u308a\u30ea\u30b9\u30af\u3001\u3064\u307e\u308a\u640d\u5931\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u73fe\u6642\u70b9\u3067\u306e\u4fa1\u683c\u3067\u5c06\u6765\u306e\u4e00\u5b9a\u671f\u65e5\u306b\u5546\u54c1\u3092\u58f2\u308b\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3010\u8cb7\u3044\u30d8\u30c3\u30b8\u3011<br \/>\n\u8cb7\u3044\u30d8\u30c3\u30b8\u3068\u306f\u3001\u73fe\u5728\u624b\u5143\u306b\u8cc7\u91d1\u304c\u306a\u3044\u306a\u3069\u306e\u7406\u7531\u3067\u682a\u5f0f\u306a\u3069\u306e\u5546\u54c1\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u5c06\u6765\u306e\u73fe\u7269\u4fa1\u683c\u4e0a\u6607\u306a\u3069\u306e\u4fa1\u683c\u5909\u52d5\u306a\u3069\u306e\u30ea\u30b9\u30af\u306b\u5099\u3048\u3001\u73fe\u6642\u70b9\u3067\u306e\u4fa1\u683c\u3067\u5546\u54c1\u3092\u8cb7\u3044\u5efa\u3066\u308b\u3053\u3068\u3067\u53ce\u76ca\u6a5f\u4f1a\u306e\u55aa\u5931\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u65b9\u6cd5\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\uff08derivative\uff09\u3068\u306f\u3001\u65e5\u672c\u8a9e\u306b\u8a33\u3059\u3068\u300c\u6d3e\u751f\u7684\u306a\u300d\u3068\u3044\u3046\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u8a08\u7528\u8a9e\u3067\u306f\u3001\u901a\u8ca8\u3001\u682a\u5f0f\u3001\u50b5\u5238\u3001\u5916\u56fd\u70ba\u66ff\u306a\u3069\u539f\u8cc7\u7523\u3068\u547c\u3070\u308c\u308b\u91d1\u878d\u5546\u54c1\u304b\u3089\u6d3e\u751f\u3057\u305f\u53d6\u5f15\u300c\u91d1\u878d\u6d3e\u751f\u5546\u54c1\u300d\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5c06\u6765\u8d77\u3053\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u30ea\u30b9\u30af\u3092\u60f3\u5b9a\u3057\u3001\u8cc7\u7523\u904b\u7528\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3044\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6d41\u52d5\u6027\u306e\u5411\u4e0a\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306f\u53d6\u5f15\u304c\u8907\u96d1\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u3001\u3064\u307e\u308a\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u53d6\u5f15\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u3044\u308b\u624b\u6bb5\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u3010\u5148\u7269\u53d6\u5f15\u3011<br \/>\n\u5148\u7269\u53d6\u5f15\u3068\u306f\u3001\u3042\u308b\u8cc7\u7523\u3092\u5c06\u6765\u306e\u3042\u308b\u671f\u65e5\u306b\u3001\u4e00\u5b9a\u306e\u4fa1\u683c\u3067\u58f2\u8cb7\u3059\u308b\u3053\u3068\u3092\u7d04\u675f\u3059\u308b\u53d6\u5f15\u306e\u3053\u3068\u3002\u5546\u54c1\u7523\u7269\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u3010\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u3011<br \/>\n\u30aa\u30d7\u30b7\u30e7\u30f3\u53d6\u5f15\u3068\u306f\u3001\u3042\u308b\u8cc7\u7523\u3092\u5c06\u6765\u306e\u3042\u308b\u671f\u65e5\u306b\u3001\u4e00\u5b9a\u306e\u4fa1\u683c\u3067\u8cfc\u5165\u3059\u308b\u300c\u8cb7\u3046\u6a29\u5229\u300d\u3001\u3042\u308b\u3044\u306f\u300c\u58f2\u5374\u3059\u308b\u6a29\u5229\u300d\u306e\u53d6\u5f15\u306e\u3053\u3068\u3002\u682a\u4fa1\u30aa\u30d7\u30b7\u30e7\u30f3\u6a29\u5229\u3084\u91d1\u5229\u30aa\u30d7\u30b7\u30e7\u30f3\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u3010\u30b9\u30ef\u30c3\u30d7\u53d6\u5f15\u3011<br \/>\n\u30b9\u30ef\u30c3\u30d7\u53d6\u5f15\u3068\u306f\u3001\u91d1\u5229\u3084\u901a\u8ca8\u306a\u3069\u5c06\u6765\u767a\u751f\u3059\u308b\u304a\u91d1\u306e\u6d41\u308c\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\uff09\u3092\u7570\u306a\u308b\u7d4c\u6e08\u4e3b\u4f53\u540c\u58eb\u3067\u4e00\u5b9a\u671f\u9593\u4ea4\u63db\u3059\u308b\u53d6\u5f15\u306e\u3053\u3068\u3002\u7570\u306a\u308b\u901a\u8ca8\u3092\u4ea4\u63db\u3059\u308b\u300c\u901a\u8ca8\u30b9\u30ef\u30c3\u30d7\u300d\u3001\u7570\u306a\u308b\u7a2e\u985e\u306e\u91d1\u5229\u3092\u4ea4\u63db\u3059\u308b\u300c\u91d1\u5229\u30b9\u30ef\u30c3\u30d7\u300d\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u3010\u70ba\u66ff\u4e88\u7d04\uff08\u70ba\u66ff\u5148\u6e21\u53d6\u5f15\uff09\u3011<br \/>\n\u70ba\u66ff\u4e88\u7d04\u3068\u306f\u3001\u5c06\u6765\u306e\u4e00\u5b9a\u65e5\u3001\u3082\u3057\u304f\u306f\u4e00\u5b9a\u671f\u9593\u306b\u7279\u5b9a\u306e\u70ba\u66ff\u76f8\u5834\u3067\u5916\u56fd\u70ba\u66ff\u3092\u58f2\u8cb7\u3059\u308b\u3053\u3068\u3092\u5b9a\u3081\u305f\u4e88\u7d04\u3092\u884c\u3046\u53d6\u5f15\u306e\u3053\u3068\u3002\u5148\u7269\u53d6\u5f15\u3068\u3082\u3044\u3048\u308b\u3002<\/p>\n<h2><span id=\"i-3\">\u30d8\u30c3\u30b8\u4f1a\u8a08\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u682a\u5f0f\u3084\u50b5\u5238\u3001\u5916\u56fd\u70ba\u66ff\u3001\u9810\u8caf\u91d1\u306a\u3069\u8cc7\u7523\u5546\u54c1\u306e\u904b\u7528\u306b\u306f\u3001\u70ba\u66ff\u5909\u52d5\u3084\u91d1\u5229\u5909\u52d5\u3001\u4fa1\u683c\u5909\u52d5\u306a\u3069\u306e\u30ea\u30b9\u30af\u304c\u4f34\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\uff08\u30d8\u30c3\u30b8\uff09\u3059\u308b\u305f\u3081\u306b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u30d8\u30c3\u30b8\u4f1a\u8a08\u300d\u3068\u306f\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3092\u51e6\u7406\u3059\u308b\u7279\u6b8a\u306a\u4f1a\u8a08\u306e\u3053\u3068\u3067\u3059\u3002\u306a\u304a\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306b\u306f\u3001\u300c\u7e70\u5ef6\u30d8\u30c3\u30b8\u300d\u3068\u300c\u6642\u4fa1\u30d8\u30c3\u30b8\u300d\u306e2\u7a2e\u985e\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u306e\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u539f\u5247\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u3067\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-4\">\u7e70\u5ef6\u30d8\u30c3\u30b8<\/span><\/h3>\n<p>\u7e70\u5ef6\u30d8\u30c3\u30b8\u3068\u306f\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u306b\u304b\u304b\u308b\u6642\u4fa1\u3067\u8a55\u4fa1\u30fb\u8a08\u4e0a\u3055\u308c\u308b\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u306e\u640d\u76ca\u8a08\u4e0a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u8cc7\u7523\u306e\u640d\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u307e\u3067\u7e70\u308a\u5ef6\u3079\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e9625\u9805\u3067\u306f\u3001\u300c\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u3088\u308a\u751f\u3058\u308b\u6b63\u5473\u306e\u50b5\u6a29\u53ca\u3073\u50b5\u52d9\u306f\u3001\u6642\u4fa1\u3092\u3082\u3063\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\u3068\u3057\u3001 \u8a55\u4fa1\u5dee\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5f53\u671f\u306e\u640d\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3002\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u7e70\u5ef6\u30d8\u30c3\u30b8\u304c\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u539f\u5247\u7684\u306a\u51e6\u7406\u65b9\u6cd5\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/fv-kaiji.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e9610\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d25\u9805<\/a><\/p>\n<h3><span id=\"i-5\">\u6642\u4fa1\u30d8\u30c3\u30b8<\/span><\/h3>\n<p>\u6642\u4fa1\u30d8\u30c3\u30b8\u3068\u306f\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u8cc7\u7523\u3082\u3057\u304f\u306f\u8ca0\u50b5\u306b\u304b\u304b\u308b\u76f8\u5834\u5909\u52d5\u3092\u640d\u76ca\u306b\u53cd\u6620\u3055\u305b\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u3001\u305d\u306e\u640d\u76ca\u3068\u30d8\u30c3\u30b8\u624b\u6bb5\u306b\u304b\u304b\u308b\u640d\u76ca\u3068\u3092\u540c\u4e00\u306e\u4f1a\u8a08\u671f\u9593\u306b\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e9632\u9805\u3067\u306f\u3001\u6642\u4fa1\u30d8\u30c3\u30b8\u304c\u9069\u7528\u3067\u304d\u308b\u4f8b\u5916\u30b1\u30fc\u30b9\u306b\u3068\u306f\u3001\u300c\u30d8\u30c3\u30b8\u5bfe\u8c61\u3067\u3042\u308b\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306b\u4fc2 \u308b\u76f8\u5834\u5909\u52d5\u7b49\u3092\u640d\u76ca\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u640d\u76ca\u3068\u30d8\u30c3\u30b8\u624b\u6bb5\u306b\u4fc2\u308b\u640d\u76ca\u3068\u3092\u540c \u4e00\u306e\u4f1a\u8a08\u671f\u9593\u306b\u8a8d\u8b58\u3059\u308b\u3002\u300d\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/fv-kaiji.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e9610\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d32\u9805<\/a><\/p>\n<h2><span id=\"2\">\u30d8\u30c3\u30b8\u4f1a\u8a08\u304c\u9069\u7528\u3055\u308c\u308b2\u3064\u306e\u8981\u4ef6<\/span><\/h2>\n<p>\u30d8\u30c3\u30b8\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u304b\u3069\u3046\u304b\u306f\u3001\u4f01\u696d\u5074\u306e\u4efb\u610f\u306b\u3088\u3063\u3066\u6c7a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u306e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e9631\u9805\u306b\u306f\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u306b\u30d8\u30c3\u30b8\u4f1a\u8a08\u304c\u9069\u7528\u3055\u308c\u308b\u8981\u4ef6\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>1\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u6642\u306b\u304a\u3044\u3066\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u304c\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u65b9\u91dd\u306b\u5f93\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068 \u304c\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u3063\u3066\u5ba2\u89b3\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3002<\/p>\n<p>\u2460 \u5f53\u8a72\u53d6\u5f15\u304c\u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u65b9\u91dd\u306b\u5f93\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u3001\u6587\u66f8\u306b\u3088\u308a\u78ba\u8a8d\u3067 \u304d\u308b\u3053\u3068\u3002<\/p>\n<p>\u2461 \u4f01\u696d\u306e\u30ea\u30b9\u30af\u7ba1\u7406\u65b9\u91dd\u306b\u95a2\u3057\u3066\u660e\u78ba\u306a\u5185\u90e8\u898f\u5b9a\u53ca\u3073\u5185\u90e8\u7d71\u5236\u7d44\u7e54\u304c\u5b58\u5728\u3057\u3001\u5f53\u8a72 \u53d6\u5f15\u304c\u3053\u308c\u306b\u5f93\u3063\u3066\u51e6\u7406\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3053\u3068\u3002<\/p>\n<p>2\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u6642\u4ee5\u964d\u306b\u304a\u3044\u3066\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u640d\u76ca\u304c\u9ad8\u3044\u7a0b\u5ea6\u3067\u76f8\u6bba\u3055\u308c\u308b \u72b6\u614b\u53c8\u306f\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u30ad\u30e3\u30c3\u30b7\u30e5\u30fb\u30d5\u30ed\u30fc\u304c\u56fa\u5b9a\u3055\u308c\u305d\u306e\u5909\u52d5\u304c\u56de\u907f\u3055\u308c\u308b\u72b6\u614b\u304c\u5f15\u304d \u7d9a\u304d\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u30d8\u30c3\u30b8\u624b\u6bb5\u306e\u52b9\u679c\u304c\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.asb.or.jp\/jp\/wp-content\/uploads\/fv-kaiji.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u4f01\u696d\u4f1a\u8a08\u57fa\u6e9610\u53f7\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d31\u9805<\/a><\/p>\n<p>\u4e0a\u8a18\u306e\u6761\u4ef6\u304b\u3089\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u884c\u3046\u524d\u3068\u5f8c\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u884c\u3046\u524d\u306e\u8981\u4ef6\u306f\u300c\u4e8b\u524d\u30c6\u30b9\u30c8\u300d\u3001\u30d8\u30c3\u30b8\u53d6\u5f15\u306e\u5f8c\u306e\u8981\u4ef6\u306f\u300c\u4e8b\u5f8c\u30c6\u30b9\u30c8\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002\u3067\u306f\u3001\u4e0a\u8a18\u3067\u5f15\u7528\u3057\u305f\u8981\u4ef6\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-6\">\u4e8b\u524d\u30c6\u30b9\u30c8<\/span><\/h3>\n<p>\u4e8b\u524d\u30c6\u30b9\u30c8\u3001\u3064\u307e\u308a\u30d8\u30c3\u30b8\u53d6\u5f15\u524d\u306e\u8981\u4ef6\u3068\u306f\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u884c\u3046\u76ee\u7684\u3084\u53d6\u5f15\u306e\u8a73\u7d30\u3001\u624b\u6bb5\uff08\u53d6\u5f15\u7d04\u5b9a\u65e5\u3001\u671f\u9593\u3001\u5272\u5408\u306a\u3069\uff09\u3001\u4e88\u6e2c\u3057\u305f\u6709\u52b9\u6027\u3001\u4f1a\u8a08\u306e\u65b9\u6cd5\u3092\u6587\u7ae0\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u30d8\u30c3\u30b8\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306b\u751f\u3058\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u30ea\u30b9\u30af\u3092\u60f3\u5b9a\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u6bb5\u3067\u30ea\u30b9\u30af\u3092\u56de\u907f\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u306a\u3069\u3092\u6587\u7ae0\u306b\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u3059\u308b\u524d\u306b\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u3092\u6587\u7ae0\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u3067\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-7\">\u4e8b\u5f8c\u30c6\u30b9\u30c8<\/span><\/h3>\n<p>\u30d8\u30c3\u30b8\u53d6\u5f15\u3092\u3057\u305f\u5f8c\u306b\u884c\u308f\u308c\u308b\u4e8b\u5f8c\u30c6\u30b9\u30c8\u3068\u306f\u3001\u7d99\u7d9a\u7684\u306b\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u306b\u9ad8\u3044\u6709\u52b9\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u30d8\u30c3\u30b8\u53d6\u5f15\u306e\u5024\u52d5\u304d\u3068\u30d8\u30c3\u30b8\u5bfe\u8c61\u306e\u5024\u52d5\u304d\u304c\u76f8\u6bba\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u30ea\u30b9\u30af\u304c\u4f4e\u4e0b\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u3001\u6c7a\u7b97\u65e5\u3092\u542b\u307f\u3001\u5c11\u306a\u304f\u3068\u30826\u30f6\u6708\u306b1\u56de\u7a0b\u5ea6\u306e\u983b\u5ea6\u3067\u30c1\u30a7\u30c3\u30af\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6709\u52b9\u6027\u8a55\u4fa1\u306e\u65b9\u6cd5\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\u30fb\u30ea\u30b9\u30af\u7ba1\u7406\u65b9\u91dd\u30fb\u7ba1\u7406\u65b9\u6cd5\u3068\u6574\u5408\u6027\u304c\u4fdd\u305f\u308c\u3066\u3044\u308b\u304b\uff1f<br \/>\n\u30fb\u5f53\u521d\u5b9a\u3081\u305f\u6709\u52b9\u6027\u8a55\u4fa1\u306e\u65b9\u6cd5\u304c\u3001\u30d8\u30c3\u30b8\u671f\u9593\u3092\u901a\u3058\u3066\u4e00\u8cab\u3057\u3066\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u304b\uff1f<br \/>\n\u30fb\u6709\u52b9\u8a55\u4fa1\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u306f\u3001\u30d8\u30c3\u30b8\u4f1a\u8a08\u3092\u9069\u7528\u3067\u304d\u308b\u304b\u3069\u3046\u304b\uff1f<br 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