{"id":943,"date":"2021-05-30T17:54:49","date_gmt":"2021-05-30T08:54:49","guid":{"rendered":"https:\/\/shiojiri.gr.jp\/blog\/?p=943"},"modified":"2021-05-30T18:16:55","modified_gmt":"2021-05-30T09:16:55","slug":"%e7%97%85%e9%99%a2%e3%81%a8%e5%86%85%e9%83%a8%e7%b5%b1%e5%88%b6%ef%bc%88%e5%8c%bb%e7%99%82%e6%b3%95%e6%94%b9%e6%ad%a3%e3%81%ab%e9%96%a2%e9%80%a3%e3%81%97%e3%81%a6%ef%bc%89","status":"publish","type":"post","link":"https:\/\/shiojiri.gr.jp\/blog\/?p=943","title":{"rendered":"\u75c5\u9662\u3068\u5185\u90e8\u7d71\u5236\uff08\u533b\u7642\u6cd5\u6539\u6b63\u306b\u95a2\u9023\u3057\u3066\uff09"},"content":{"rendered":"<p>\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5e73\u6210\uff12\uff10\u5e74\uff14\u6708\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u30fb\u76e3\u67fb\u300d\u306e\u5236\u5ea6\u3084\u3001\u5e73\u6210\uff11\uff18\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u305f\u4f1a\u793e\u6cd5\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u696d\u754c\u306b\u300c\u5185\u90e8\u7d71\u5236\u30d0\u30d6\u30eb\u300d\u3068\u3082\u547c\u3070\u308c\u308b\u6d3b\u6cc1\u3092\u547c\u3073\u307e\u3057\u305f\u3002<br \/>\n\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u76e3\u67fb\u306e\u305f\u3081\u76e3\u67fb\u6cd5\u4eba\u306e\u696d\u52d9\u306f\u5927\u5e45\u306b\u5897\u3048\u307e\u3057\u305f\u3057\u3001\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u72ec\u7acb\u3057\u3066\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30b1\u30fc\u30b9\u3082\u591a\u304f\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u304b\u3089\uff11\uff10\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u305f\u73fe\u5728\u3001\u5185\u90e8\u7d71\u5236\u3068\u3044\u3046\u8a00\u8449\u306f\u300c\u76e3\u67fb\u30b3\u30b9\u30c8\u5897\u300d\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u304c\u4e0d\u9069\u6b63\u300d\u3068\u304b\u3001\u300c\u91cd\u8981\u306a\u4e0d\u5099\u304c\u3042\u3063\u305f\u300d\u3068\u3044\u3063\u305f\u30de\u30a4\u30ca\u30b9\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3064\u3082\u306e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3057\u304b\u3057\u3053\u306e\u5185\u90e8\u7d71\u5236\u3001\u5b9f\u306f\u305d\u306e\u7279\u6027\u304b\u3089\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u3001\u75c5\u9662\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306a\u3069\u975e\u55b6\u5229\u3084\u516c\u7684\u306a\u5206\u91ce\u306b\u304a\u3044\u3066\u3082\u6709\u52b9\u3067\u3042\u308a\u3001\u307e\u305f\u5236\u5ea6\u4e0a\u3082\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u3068\u306a\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u75c5\u9662\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u3092\u4f8b\u306b\u3068\u3063\u3066\u3001\u305d\u306e\u6982\u8981\u3068\u6ce8\u610f\u70b9\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff11\uff0e\u75c5\u9662\u3068\u5185\u90e8\u7d71\u5236<\/strong><\/p>\n<p>\uff15\uff10\uff10\u5e8a\u3092\u8d85\u3048\u308b\u75c5\u5e8a\u6570\u3092\u5099\u3048\u308b\u5927\u75c5\u9662\u306e\u5834\u5408\u3001\u533b\u30fb\u770b\u8b77\u30fb\u85ac\u5c40\u3084\u4e8b\u52d9\u5c40\u7b49\u975e\u5e38\u306b\u591a\u304f\u306e\u5f79\u8077\u54e1\u304c\u5f93\u4e8b\u3059\u308b\u7d44\u7e54\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u7d44\u7e54\u7ba1\u7406\u3092\u9069\u5207\u306b\u884c\u3046\u3053\u3068\u306f\u3001\u7ba1\u7406\u8005\u306e\u91cd\u5927\u306a\u8cac\u52d9\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u7d44\u7e54\u7ba1\u7406\u3092\u8003\u3048\u308b\u969b\u3001\u300c\u5185\u90e8\u7d71\u5236\u300d\u306f\u7d44\u7e54\u7ba1\u7406\u3092\u8003\u3048\u308b\u969b\u306b\u91cd\u8981\u304b\u3064\u4e0d\u53ef\u6b20\u306a\u6982\u5ff5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5185\u90e8\u7d71\u5236\u3092\u6d3b\u7528\u3057\u305f\u7d44\u7e54\u7ba1\u7406\u624b\u6cd5\u306f\u3001\u4e00\u822c\u7684\u306b\u682a\u5f0f\u4f1a\u793e\u306a\u3069\u306e\u55b6\u5229\u4f01\u696d\u306e\u3001\u3057\u304b\u3082\u8ca1\u52d9\u5831\u544a\u306b\u95a2\u3059\u308b\u5206\u91ce\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u5927\u75c5\u9662\u7b49\u306e\u533b\u7642\u6a5f\u95a2\u3082\u5927\u4f01\u696d\u3068\u540c\u69d8\u3001\u8077\u80fd\u5225\u3001\u968e\u5c64\u5225\u306b\u7d44\u7e54\u5316\u3055\u308c\u305f\u5b58\u5728\u3067\u3042\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u305f\u3081\u3001\u533b\u7642\u6a5f\u95a2\u306e\u7279\u6027\u306b\u7559\u610f\u3057\u306a\u304c\u3089\u3001\u533b\u7642\u6a5f\u95a2\u306b\u304a\u3044\u3066\u3082\u5185\u90e8\u7d71\u5236\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u306f\u3001\u7d44\u7e54\u7ba1\u7406\u3092\u9069\u5207\u306b\u884c\u3046\u305f\u3081\u306e\u624b\u6cd5\u3068\u3057\u3066\u5341\u5206\u306b\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u533b\u7642\u6a5f\u95a2\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u306f\u3001\u305d\u306e\u7279\u6027\u304b\u3089\u4e00\u822c\u306e\u4f01\u696d\u3068\u306f\u9069\u7528\u3059\u308b\u76ee\u7684\u3084\u5229\u7528\u3059\u308b\u69cb\u6210\u8981\u7d20\u304c\u7570\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u70b9\u306b\u5341\u5206\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u6210\uff12\uff17\u5e74\u306e\u533b\u7642\u6cd5\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u533b\u7642\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u4f1a\u8a08\u76e3\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3057\u305f\uff08\u6539\u6b63\u533b\u7642\u6cd5\u7b2c51\u6761\u53ca\u3073\u7b2c70\u6761\u306e14\uff09\u3002<br \/>\n\u3053\u306e\u300c\u516c\u8a8d\u4f1a\u8a08\u58eb\u7b49\u306b\u3088\u308b\u5916\u90e8\u76e3\u67fb\u300d\u306b\u3088\u3063\u3066\u3001\u304a\u3044\u3066\u306f\u3001\u76e3\u67fb\u306e\u5b9f\u65bd\u3084\u610f\u898b\u306b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u304c\u5927\u304d\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u70b9\u3067\u3082\u307e\u3059\u307e\u3059\u91cd\u8981\u6027\u304c\u5897\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff12\uff0e\u5185\u90e8\u7d71\u5236\u306e\u8aac\u660e<\/strong><\/p>\n<p>\uff11\uff19\uff19\uff12\u5e74\u306b\uff23\uff2f\uff33\uff2f\uff08\u300c\u30b3\u30bd\u300d\u3068\u8aad\u307f\u307e\u3059\u3002\u30c8\u30ec\u30c3\u30c9\u30a6\u30a7\u30a4\u59d4\u54e1\u4f1a\u7d44\u7e54\u59d4\u54e1\u4f1a\u306e\u7565\u79f0\uff09\u304c\u516c\u8868\u3057\u305f\u300c\u5185\u90e8\u7d71\u5236\u306e\u7d71\u5408\u7684\u67a0\u7d44\u307f\uff08\uff23\uff2f\uff33\uff2f\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\uff09\u300d\u306f\u3001\u5143\u3005\uff11\uff19\uff18\uff10\u5e74\u4ee3\u524d\u534a\u306b\u767a\u751f\u3057\u305f\u591a\u304f\u306e\u4f01\u696d\u306e\u7d4c\u55b6\u7834\u7dbb\u304c\u7aef\u7dd2\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff11\uff19\uff18\uff15\u5e74\u306b\u30a2\u30e1\u30ea\u30ab\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff08AICPA\uff09\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u4f1a\u8a08\u5b66\u4f1a\u3001\u8ca1\u52d9\u62c5\u5f53\u7d4c\u55b6\u8005\u5354\u4f1a\u3001\u5185\u90e8\u76e3\u67fb\u4eba\u5354\u4f1a\u3001\u5168\u7c73\u4f1a\u8a08\u4eba\u5354\u4f1a\u306b\u50cd\u304d\u304b\u3051\u3001\u300c\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u5168\u7c73\u59d4\u54e1\u4f1a\uff08The National Commission on Fraudulent Financial Reporting\uff09\u300d\uff08\u59d4\u54e1\u9577J.C.Treadway, Jr.\u306e\u540d\u524d\u3092\u4ed8\u3057\u3066\u30c8\u30ec\u30c3\u30c9\u30a6\u30a7\u30a4\u59d4\u54e1\u4f1a\uff09\u3092\u7d44\u7e54\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u30c8\u30ec\u30c3\u30c9\u30a6\u30a7\u30a4\u59d4\u54e1\u4f1a\u306f\u3001\u591a\u65b9\u9762\u306b\u308f\u305f\u308b\u691c\u8a0e\u3092\u884c\u3063\u3066\uff11\uff19\uff18\uff17\u5e74\u306b\u300c\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u300d\u3068\u984c\u3059\u308b\u30ec\u30dd\u30fc\u30c8\u3092\u516c\u8868\u3057\u3001\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u3092\u9632\u6b62\u3057\u767a\u898b\u3059\u308b\u305f\u3081\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u305d\u306e\u65b9\u7b56\u3092\u52e7\u544a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u52e7\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u91cd\u8981\u6027\u3092\u6307\u6458\u3057\u3001\u7279\u306b\u305d\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u57fa\u6e96\u306e\u8a2d\u5b9a\u3064\u3044\u3066\u8a00\u53ca\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u540c\u59d4\u54e1\u4f1a\u5185\u306b\u3001\u5185\u90e8\u7d71\u5236\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u63d0\u793a\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u524d\u8ff0\u306e\u7d44\u7e54\u59d4\u54e1\u4f1a\u304c\u7d44\u7e54\u3055\u308c\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\uff23\uff2f\uff33\uff2f\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3001\u5185\u90e8\u7d71\u5236\u306f\u3001\u4e8b\u696d\u4f53\u306e\u53d6\u7de0\u5f79\u3001\u7d4c\u55b6\u8005\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u69cb\u6210\u54e1\u306b\u3088\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u7bc4\u7587\u306b\u5206\u3051\u3089\u308c\u308b\u76ee\u7684\u306e\u9054\u6210\u306b\u95a2\u3057\u3066\u3001\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3001\u4e8b\u696d\u4f53\u306e\u53d6\u7de0\u5f79\u3001\u7d4c\u55b6\u8005\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u69cb\u6210\u54e1\u306b\u3088\u3063\u3066\u9042\u884c\u3055\u308c\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3042\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u696d\u52d9\u306e\u6709\u52b9\u6027\u3068\u52b9\u7387\u6027\uff08\u696d\u52d9\u6d3b\u52d5\uff09\u2026\u7d44\u7e54\u306e\u696d\u52d9\u304c\u76ee\u7684\u901a\u308a\u3001\u52b9\u7387\u3088\u304f\u5b9f\u884c\u3055\u308c\u308b\u304b<\/li>\n<li>\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\uff08\u8ca1\u52d9\u5831\u544a\uff09\u2026\u7d44\u7e54\u304c\u516c\u8868\u3059\u308b\u8ca1\u52d9\u60c5\u5831\u304c\u6b63\u3057\u3044\u304b<\/li>\n<li>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff08\u6cd5\u4ee4\u9075\u5b88\uff09\u2026\u7d44\u7e54\u304c\u5168\u4f53\u3068\u3057\u3066\u6cd5\u4ee4\u7b49\u3092\u9075\u5b88\u3057\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n<p>\u307e\u305f\uff23\uff2f\uff33\uff2f\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3001\u5185\u90e8\u7d71\u5236\u304c\u4e0b\u8a18\u306e\uff15\u3064\u306e\u8981\u7d20\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d71\u5236\u74b0\u5883\u2026\u7d44\u7e54\u306e\u98a8\u571f\u3084\u7d4c\u55b6\u8005\u306e\u59ff\u52e2\u306a\u3069<\/li>\n<li>\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u3068\u5bfe\u5fdc\u2026\u7d44\u7e54\u304c\u62b1\u3048\u308b\u30ea\u30b9\u30af\u306e\u8a8d\u8b58\u3084\u5bfe\u5fdc<\/li>\n<li>\u7d71\u5236\u6d3b\u52d5\u2026\u5185\u90e8\u7d71\u5236\u3092\u6709\u52b9\u306b\u3059\u308b\u305f\u3081\u5b9f\u969b\u306b\u884c\u308f\u308c\u308b\u6d3b\u52d5<\/li>\n<li>\u60c5\u5831\u3068\u4f1d\u9054\u2026\u7d44\u7e54\u5185\u5916\u306b\u304a\u3051\u308b\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3<\/li>\n<li>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u2026\u6d3b\u52d5\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u5185\u90e8\u7d71\u5236\u3092\u6574\u5099\u3057\u3001\u305d\u306e\u6574\u5099\u72b6\u6cc1\u306b\u3064\u3044\u3066\u30c6\u30b9\u30c8\u3084\u305d\u306e\u8a55\u4fa1\u3092\u901a\u3058\u3066\u554f\u984c\u70b9\u3092\u8a8d\u8b58\u3057\u3001\u3055\u3089\u306b\u30ec\u30d9\u30eb\u306e\u9ad8\u3044\u5185\u90e8\u7d71\u5236\u3092\u6574\u5099\u3057\u3066\u3044\u304f\u3068\u3044\u3046\uff30\uff24\uff23\uff21\u30b5\u30a4\u30af\u30eb\u3092\u7e70\u308a\u8fd4\u3059\u3053\u3068\u3067\u3001\u305d\u306e\u3088\u3046\u306a\u7d44\u7e54\u306b\u304a\u3044\u3066\u3082\u305d\u306e\u904b\u55b6\u30ec\u30d9\u30eb\u3092\u5927\u304d\u304f\u6539\u5584\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u00a0<a href=\"https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/COSOCUBE.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-946\" src=\"https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/COSOCUBE-300x291.jpg\" alt=\"COSOCUBE\" width=\"300\" height=\"291\" srcset=\"https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/COSOCUBE-300x291.jpg 300w, https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/COSOCUBE.jpg 403w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><br \/>\nCOSO Cube<\/p>\n<p><strong>\uff13\uff0e\u533b\u7642\u6a5f\u95a2\u306e\u7279\u6b8a\u6027\u3068\u5185\u90e8\u7d71\u5236<\/strong><\/p>\n<p>\u533b\u7642\u6a5f\u95a2\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u7b49\u4e00\u822c\u7684\u306a\u55b6\u5229\u4f01\u696d\u3068\u9055\u3044\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u7279\u6027\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d4c\u55b6\u8005\u3092\u9802\u70b9\u3068\u3057\u305f\u7d44\u7e54\u4f53\u5236\u304b\u3089\u751f\u307e\u308c\u308b\u30c8\u30c3\u30d7\u30c0\u30a6\u30f3\u6027\u3068\u3001\u533b\u7642\u7b49\u306e\u73fe\u5834\u306b\u304a\u3051\u308b\u6d3b\u52d5\u304b\u3089\u884c\u308f\u308c\u308b\u30dc\u30c8\u30e0\u30a2\u30c3\u30d7\u6027\u304c\u7d44\u307f\u5408\u308f\u3055\u308c\u305f\u7d44\u7e54\u69cb\u9020<\/li>\n<li>\u8077\u5236\u306e\u5927\u304d\u306a\u9055\u3044\uff08\u533b\u7642\u3001\u770b\u8b77\u3001\u4e8b\u52d9\u7b49\uff09\u306b\u3088\u308b\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u3001\u90e8\u9580\u9593\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u306e\u96e3\u3057\u3055<\/li>\n<li>\u533b\u7642\u884c\u70ba\u3001\u533b\u85ac\u54c1\u306e\u53d6\u308a\u6271\u3044\u3084\u533b\u7642\u4fdd\u967a\u5236\u5ea6\uff08\u60a3\u8005\u304b\u3089\u76f4\u63a5\u3067\u306f\u306a\u304f\u3001\u533b\u7642\u4fdd\u967a\u306a\u3069\u304b\u3089\u5927\u90e8\u5206\u306e\u8a3a\u7642\u5831\u916c\u304c\u652f\u6255\u308f\u308c\u308b\uff09\u3092\u4e2d\u5fc3\u3068\u3057\u305f\u696d\u52d9\u306e\u7279\u6b8a\u6027\u3001\u8907\u96d1\u6027<\/li>\n<li>\u59d4\u54e1\u4f1a\uff08\u69d8\u3005\u306a\u76ee\u7684\u3092\u6301\u3064\u6a2a\u65ad\u7684\u7d44\u7e54\uff09\u306e\u5b58\u5728<\/li>\n<li>\u533b\u7642\u6cd5\u7b49\u6cd5\u4ee4\u306b\u52a0\u3048\u533b\u306e\u502b\u7406\u306b\u57fa\u3065\u304f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u610f\u8b58<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u7279\u6027\u3092\u7aef\u7684\u306b\u8868\u3059\u7d44\u7e54\u56f3\u306e\u4e8b\u4f8b\u3092\u4ee5\u4e0b\u306b\u63b2\u8f09\u3057\u307e\u3059\uff08WEB\u30da\u30fc\u30b8\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09<br \/>\n\u4e00\u822c\u7684\u306a\u4f1a\u793e\u3068\u4f3c\u305f\u30c8\u30c3\u30d7\u30c0\u30a6\u30f3\u306e\u7d44\u7e54\u306e\u4ed6\u3001\u5404\u7a2e\u306e\u59d4\u54e1\u4f1a\u304c\u8a2d\u7f6e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3089\u306e\u59d4\u54e1\u4f1a\u306b\u304a\u3051\u308b\u6d3b\u52d5\u306b\u3088\u3063\u3066\u533b\u7642\u6cd5\u4eba\u306e\u65b9\u91dd\u3092\u6c7a\u307e\u308b\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/\u7d44\u7e54\u56f3.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-949 aligncenter\" src=\"https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/\u7d44\u7e54\u56f3-292x300.jpg\" alt=\"\u7d44\u7e54\u56f3\" width=\"292\" height=\"300\" srcset=\"https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/\u7d44\u7e54\u56f3-292x300.jpg 292w, https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/\u7d44\u7e54\u56f3-624x640.jpg 624w, https:\/\/shiojiri.gr.jp\/blog\/wp-content\/uploads\/2021\/05\/\u7d44\u7e54\u56f3.jpg 722w\" sizes=\"auto, (max-width: 292px) 100vw, 292px\" \/><\/a>\u533b\u7642\u6cd5\u4eba\u85e4\u4e95\u4f1a\u3000\u5317\u6cb3\u5185\u85e4\u4e95\u75c5\u9662\u3000\u7d44\u7e54\u56f3<br \/>\nhttp:\/\/www.kitakawachi.fujiikai.jp\/guide\/organization.html<\/p>\n<p>\u533b\u7642\u6a5f\u95a2\u306e\u5185\u90e8\u7d71\u5236\u3001\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7279\u6027\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u7279\u6027\u3092\u8003\u616e\u3057\u3066\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3084\u69cb\u6210\u8981\u7d20\u3092\u5f53\u3066\u306f\u3081\u308b\u3068\u3001\u4e0b\u8a18\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2460<\/strong><strong>\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3068\u533b\u7642<\/strong><\/p>\n<ul>\n<li>\u696d\u52d9\u306e\u6709\u52b9\u6027\u3068\u52b9\u7387\u6027\uff08\u696d\u52d9\u6d3b\u52d5\uff09<br \/>\n\u75c5\u9662\u306e\u696d\u52d9\uff08\u8a3a\u7642\u884c\u70ba\u3084\u8cfc\u8cb7\u3001\u7dcf\u52d9\u3001\u8ca1\u52d9\u3001\u7d4c\u7406\u7b49\uff09\u304c\u9069\u5207\u306b\u884c\u308f\u308c\u3001\u307e\u305f\u52b9\u7387\u7684\u306b\u5b9f\u65bd\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\uff08\u8ca1\u52d9\u5831\u544a\uff09<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u8a08\u7b97\u66f8\u3001\u8ca1\u7523\u76ee\u9332\u3068\u3044\u3063\u305f\u3001\u75c5\u9662\u306b\u5fc5\u8981\u306a\u8ca1\u52d9\u66f8\u985e\u304c\u6b63\u3057\u304f\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\uff08\u6cd5\u4ee4\u9075\u5b88\uff09<br \/>\n\u533b\u7642\u6cd5\u3001\u85ac\u4e8b\u6cd5\u3068\u3044\u3063\u305f\u6cd5\u4ee4\u3092\u9075\u5b88\u3059\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u533b\u7642\u306b\u304a\u3051\u308b\u502b\u7406\u306b\u3064\u3044\u3066\u3082\u6b63\u3057\u3044\u59ff\u52e2\u3092\u4fdd\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u52b4\u50cd\u57fa\u6e96\u6cd5\u3001\u7a0e\u6cd5\u3068\u3044\u3063\u305f\u533b\u7642\u4ee5\u5916\u306e\u6cd5\u4ee4\u306b\u3064\u3044\u3066\u3082\u3001\u533b\u7642\u6a5f\u95a2\u306e\u7279\u6027\u306b\u7559\u610f\u3057\u3064\u3064\u9075\u5b88\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/li>\n<\/ul>\n<p><strong>\u2461<\/strong><strong>\u5185\u90e8\u7d71\u5236\u306e\u69cb\u6210\u8981\u7d20\u3068\u533b\u7642<\/strong><\/p>\n<ul>\n<li>\u7d71\u5236\u74b0\u5883<br \/>\n\u75c5\u9662\u306b\u304a\u3051\u308b\u7d4c\u55b6\u8005\uff08\u793e\u54e1\u3001\u8a55\u8b70\u54e1\u3001\u7406\u4e8b\u4f1a\u3001\u7406\u4e8b\u9577\u306a\u3069\uff09\u306e\u59ff\u52e2\u3001\u75c5\u9662\u306b\u304a\u3051\u308b\u7d44\u7e54\u98a8\u571f\u306a\u3069<\/li>\n<li>\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u3068\u5bfe\u5fdc<br \/>\n\u533b\u7642\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\uff08\u533b\u7642\u5b89\u5168\u5bfe\u7b56\uff09\u3001\u5468\u8fba\u696d\u52d9\u306b\u304a\u3051\u308b\u30ea\u30b9\u30af\u30de\u30cd\u30b8\u30e1\u30f3\u30c8<\/li>\n<li>\u7d71\u5236\u6d3b\u52d5<br \/>\n\u4e8b\u6545\u9632\u6b62\u6d3b\u52d5\u306a\u3069\u306e\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3001\u8a3a\u7642\u5831\u916c\u6388\u53d7\u30fb\u8cfc\u8cb7\u7b49\u8ca1\u52d9\u6d3b\u52d5\u306b\u4fc2\u308b\u627f\u8a8d\u4f53\u5236<\/li>\n<li>\u60c5\u5831\u3068\u4f1d\u9054<br \/>\n\u533b\u7642\u4e8b\u6545\u3001\u70b9\u6570\u6539\u5b9a\u7b49\u533b\u7642\u306b\u4fc2\u308b\u60c5\u5831\u306e\u53ce\u96c6\u3001\u7814\u4fee\u4f1a\u3084\u59d4\u54e1\u4f1a\u6d3b\u52d5\u306a\u3069<\/li>\n<li>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0<br \/>\n\u533b\u7642\u5b89\u5168\u7ba1\u7406\u4f53\u5236\u3001\u4e8b\u52d9\u624b\u7d9a\u7b49\u306b\u95a2\u3059\u308b\u691c\u67fb\u3084\u5185\u90e8\u76e3\u67fb<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0a\u3001\u5927\u5909\u7c21\u5358\u3067\u3059\u304c\u533b\u7642\u6a5f\u95a2\u306b\u304a\u3044\u3066\u5185\u90e8\u7d71\u5236\u304c\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3055\u308c\u308b\u304b\u3092\u8aac\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e0a\u5834\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5e73\u6210\uff12\uff10\u5e74\uff14\u6708\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u300c\u5185\u90e8\u7d71\u5236\u5831\u544a\u30fb\u76e3\u67fb\u300d\u306e\u5236\u5ea6\u3084\u3001\u5e73\u6210\uff11\uff18\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u305f\u4f1a\u793e\u6cd5\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u696d\u754c\u306b\u300c\u5185\u90e8\u7d71\u5236\u30d0\u30d6\u30eb\u300d\u3068\u3082\u547c\u3070\u308c\u308b\u6d3b\u6cc1\u3092\u547c\u3073\u307e\u3057\u305f\u3002 \u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u69cb\u7bc9\u3059\u308b\u305f\u3081\u306e\u30a2\u30c9\u30d0\u30a4\u30b9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,11,19],"tags":[],"class_list":["post-943","post","type-post","status-publish","format-standard","hentry","category-antifraud","category-11","category-internalcontrol"],"_links":{"self":[{"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/posts\/943","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=943"}],"version-history":[{"count":4,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/posts\/943\/revisions"}],"predecessor-version":[{"id":950,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=\/wp\/v2\/posts\/943\/revisions\/950"}],"wp:attachment":[{"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shiojiri.gr.jp\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}