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\u4f01\u696d\u7d50\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u306e\u300c\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u300d\u3068\u300c\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5\u300d<\/p>\n<p>\u300c\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u300d\u3067\u306f\u3001\u4f01\u696d\u7d50\u5408\u306e\u969b\u3001\u7d50\u5408\u306b\u95a2\u308f\u308b\u4f01\u696d\u540c\u58eb\u306e\u7acb\u5834\u306f\u5bfe\u7b49\u306a\u3082\u306e\u3068\u307f\u306a\u3057\u3001\u5404\u4f01\u696d\u306e\u7d50\u5408\u6642\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u306e\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u5358\u7d14\u306b\u5408\u7b97\u3057\u305f\u3082\u306e\u3092\u65b0\u7d50\u5408\u4f01\u696d\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u304b\u3064\u3066\u306f\u3001\u56fd\u969b\u7684\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u3082\u3001\u3053\u306e\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u4e00\u822c\u7684\u3067\u3042\u3063\u305f\u6642\u671f\u3082\u3042\u3063\u305f\u3002<\/p>\n<p>\u6b8a\u306b\u6211\u304c\u56fd\u306b\u304a\u3044\u3066\u306f\u3001\u5404\u4f01\u696d\u306e\u7acb\u5834\u3084\u30d7\u30e9\u30a4\u30c9\u3001\u5f93\u696d\u54e1\u9593\u306e\u878d\u548c\u3084\u30e2\u30e9\u30fc\u30eb\u306b\u914d\u616e\u3057\u3066\u3001\u300c\u5efa\u524d\u4e0a\u306e\u300d\u5bfe\u7b49\u5408\u4f75\u306e\u5f62\u306b\u3053\u3060\u308f\u308b\u50be\u5411\u304c\u5f37\u304b\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u6bd4\u8f03\u7684\u8fd1\u5e74\u307e\u3067\u3001\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u666e\u901a\u306b\u884c\u308f\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u65b9\u6cd5\u3067\u306f\u3001\u7d50\u5408\u3057\u305f\u4f01\u696d\u306e\u5229\u76ca\u5270\u4f59\u91d1\u3082\u305d\u306e\u307e\u307e\u7d50\u5408\u5f8c\u306e\u4f01\u696d\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b\u5f62\u306b\u306a\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u4f01\u696d\u306e\u53ef\u51e6\u5206\u5229\u76ca\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u3053\u306e\u4e8b\u304c\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u306f\u597d\u90fd\u5408\u3060\u3063\u305f\u3068\u3044\u3046\u4e8b\u60c5\u3082\u3042\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u9006\u306b\u3053\u306e\u4e8b\u304c2001\u5e74\u306e\u30a8\u30f3\u30ed\u30f3\u4e8b\u4ef6\u7b49\u306e\u4f01\u696d\u4e0d\u7965\u4e8b\u306e\u80cc\u666f\u306e\u8981\u56e0\u3068\u3082\u306a\u3063\u305f\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u300c\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5\u300d\u3067\u306f\u4f01\u696d\u7d50\u5408\u306e\u5b9f\u614b\u306b\u304a\u3044\u3066\u3001\u5404\u4f01\u696d\u304c\u5168\u304f\u5bfe\u7b49\u306e\u7acb\u5834\u3067\u7d50\u5408\u3055\u308c\u308b\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u5f97\u305a\u3001\u5fc5\u305a\u7d50\u5408\u3092\u4e3b\u5c0e\u3059\u308b\u5074\u306e\u4f01\u696d\u304c\u4ed6\u306e\u4f01\u696d\u3092\u8cfc\u5165\u3057\u53d6\u5f97(\u30d1\u30fc\u30c1\u30a7\u30b9)\u3059\u308b\u5f62\u3067\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u304c\u3001\u3088\u308a\u5b9f\u614b\u306b\u5373\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e8c\u3064\u306e\u65b9\u6cd5\u306f\u3001\u5b9f\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u3084EU\u306e\u6b27\u7c73\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001\u6bd4\u8f03\u7684\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u3001\u4e26\u5b58\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u7d50\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\uff12\u3064\u306e\u65b9\u6cd5\u306e\u3044\u305a\u308c\u3092\u9078\u629e\u3059\u308b\u304b\u306f\u3001\u5404\u30b1\u30fc\u30b9\u306e\u5f53\u4e8b\u8005\u306b\u4efb\u3055\u308c\u3066\u3044\u305f\u6642\u4ee3\u304c\u5b58\u5728\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4f1a\u8a08\u57fa\u6e96\u306e\u6b74\u53f2\u7684\u5909\u9077\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u8868\u306b\u307e\u3068\u3081\u3066\u307f\u305f\u3002\u3053\u306e\u8868\u306b\u3082\u793a\u3057\u305f\u901a\u308a\u30012000\u5e74\u307e\u3067\u306f\u56fd\u969b\u7684\u57fa\u6e96\u3067\u3082\u3001\u65e5\u672c\u57fa\u6e96\u3067\u3082\u3001\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u3068\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5\u306e\u4e21\u8005\u304c\u4e26\u5b58\u3059\u308b\u5f62\u3067\u3042\u308a\u3001\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3092\u53d6\u308b\u304b\u306f\u3001\u305d\u306e\u7d50\u5408\u306e\u5b9f\u614b\u306b\u3088\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6211\u304c\u56fd\u3067\u306f\u30012003\u5e74\u306b\u81f3\u308b\u307e\u3067\u3001\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f53\u7cfb\u7684\u57fa\u6e96\u306f\u306a\u304f\u30012003\u5e74\u306b\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u304b\u3089\u51fa\u3055\u308c\u305f\u300c\u4f01\u696d\u7d50\u5408\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u304a\u3044\u3066\u3001\u521d\u3081\u3066\u305d\u306e\u57fa\u6e96\u304c\u51fa\u3055\u308c\u305f\u304c\u3001\u3053\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u4e21\u8005\u306e\u65b9\u6cd5\u304c\u4e26\u5b58\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u304c\u9078\u629e\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u3061\u65e9\u304f2001\u5e74\u304b\u3089\u300c\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u300d\u306f\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u3063\u305f\u3002\u3055\u3089\u306b\u307e\u305f\u3001\u56fd\u969b\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u3001IFRS\u3067\u306f\u30012004\u5e74\u306b\u65b0\u305f\u306a\u57fa\u6e96\u304c\u51fa\u3055\u308c\u3001\u4f01\u696d\u7d50\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u300c\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5\u300d\u306b\u3088\u308b\u3053\u3068\u306b\u7d71\u4e00\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u6839\u62e0\u3068\u3057\u3066\u306f\u3001\u4f01\u696d\u7d50\u5408\u306e\u5b9f\u614b\u3092\u53b3\u5bc6\u306b\u8abf\u3079\u308b\u6642\u3001\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u306e\u5b9a\u7fa9\u306b\u5f53\u3066\u306f\u307e\u308b\u3088\u3046\u306a\u5b8c\u5168\u306a\u5bfe\u7b49\u5408\u4f75\u3068\u3044\u3046\u3082\u306e\u306f\u3042\u308a\u5f97\u305a\u3001\u95a2\u4fc2\u3059\u308b\u4f01\u696d\u306e\u3046\u3061\u306e\u3044\u305a\u308c\u304b\u304c\u3001\u3053\u306e\u7d71\u5408\u306b\u3088\u308b\u4ed6\u793e\u306e\u8cfc\u5165\u53d6\u5f97\u3068\u898b\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3067\u3042\u308b\u3068\u3044\u3046\u8003\u3048\u304c\u3042\u308b\u3002\u7c73\u56fd\u4f1a\u8a08\u57fa\u6e96\u3084IFRS\u306a\u3069\u56fd\u969b\u7684\u4f1a\u8a08\u57fa\u6e96\u304c\u307b\u307c\u3053\u306e\u7acb\u5834\u3067\u3001\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5\u3067\u306e\u51e6\u7406\u306e\u307f\u3092\u8a8d\u3081\u308b\u65b9\u5411\u306b\u306a\u3063\u3066\u6765\u305f\u3053\u3068\u304b\u3089\u3001\u6bd4\u8f03\u7684\u6700\u8fd1\u307e\u3067\u3001\u4f8b\u5916\u7684\u30b1\u30fc\u30b9\u7b49\u3068\u3057\u3066\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u3092\u8a8d\u3081\u3066\u6765\u305f\u6211\u304c\u56fd\u306e\u4f1a\u8a08\u57fa\u6e96\u3082\u3053\u308c\u306b\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3057\u3066\u6765\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u4f01\u696d\u7d50\u5408\u306e\u4f1a\u8a08\u57fa\u6e96\u306e\u5909\u9077<\/p>\n<table cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\">\n<p>\u5e74\u5ea6<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u65e5\u672c<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u7c73\u56fd<\/p>\n<\/td>\n<td valign=\"top\">\n<p>IFRS<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>1950\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\uff08\u4f53\u7cfb\u7684\u4f1a\u8a08\u57fa\u6e96\u306a\u3057\uff09<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u4f1a\u8a08\u7814\u7a76\u5e83\u5831(ARB)40\u53f7<\/p>\n<p>E\u6cd5\u3068P\u6cd5\u306e\u4f7f\u3044\u5206\u3051<\/p>\n<\/td>\n<td valign=\"top\">\n<p>E\u6cd5\u3068P\u6cd5\u306e\u4f7f\u3044\u5206\u3051<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>1970\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\n<p>\u4f1a\u8a08\u539f\u5247\u5be9\u8b70\u4f1a(APB)\u610f\u898b\u66f816\u53f7<\/p>\n<p>\u540c\u3058\u304f\u4f7f\u3044\u5206\u3051<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>1998\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\n<p>\u6539\u8a02IAS22\u53f7<\/p>\n<p>\u540c\u3058\u304f\u4f7f\u3044\u5206\u3051<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>2001\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\n<p>\u7c73\u56fd\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a(FASB)\u306eSFAS141\u53f7<\/p>\n<p>E\u6cd5\u306e\u7981\u6b62<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>2002\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\n<p>IASB\u304b\u3089\u73fe\u884c\u57fa\u6e96\u6539\u6b63\u306e\u516c\u958b\u8349\u6848<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>2003\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/p>\n<p>\u300c\u4f01\u696d\u7d50\u5408\u306b\u4fc2\u308b<\/p>\n<p>\u4f1a\u8a08\u57fa\u6e96\u300d<\/p>\n<p>E\u6cd5\u3068P\u6cd5\u306e\u4f7f\u3044\u5206\u3051<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>2004\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\n<p>IAS22\u3092IFRS3\u3078<\/p>\n<p>E\u6cd5\u306e\u7981\u6b62<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>2007\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/p>\n<p>\u300c\u8ad6\u70b9\u306e\u6574\u7406\u300d<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">\n<p>2008\u5e74<\/p>\n<\/td>\n<td valign=\"top\">\n<p>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a<\/p>\n<p>E\u6cd5\u306e\u7981\u6b62<\/p>\n<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<td valign=\"top\">\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\uff08\u6ce8\uff09E\u6cd5\u30fb\u30fb\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\uff08Equity Pooling Method)<\/p>\n<p>\u3000\u3000\u3000P\u6cd5\u30fb\u30fb\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5(Purchase Method)<\/p>\n<p>&nbsp;<\/p>\n<p>\uff13\uff09\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u51e6\u7406\u306e\u5909\u9077<\/p>\n<p>\u4e0a\u8ff0\u306e\u3088\u3046\u306b\u30012003\u5e74\u306e\u300c\u4f01\u696d\u7d50\u5408\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3067\u306f\u4e21\u65b9\u306e\u51e6\u7406\u304c\u4e26\u5b58\u3057\u3066\u3044\u305f\u304c\u30012007\u5e74\u306e\u300c\u8ad6\u70b9\u306e\u6574\u7406\u300d\u3092\u7d4c\u3066\u30012008\u5e74\u3001\u300c\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c21\u53f7\uff09\u300d\u306b\u3088\u3063\u3066\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u3067\u3082\u3001\u516c\u5f0f\u306b\u300c\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u300d\u306f\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u3053\u306e\u9593\u306e\u4e8b\u60c5\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a73\u8ff0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305a\u3001\u4e21\u6cd5\u306e\u4f75\u5b58\u306b\u3064\u3044\u3066\u306e\u6839\u62e0\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<p>67. \u4f01\u696d\u7d50\u5408\u306b\u306f\u300c\u53d6\u5f97\u300d\u3068\u300c\u6301\u5206\u306e\u7d50\u5408\u300d\u3068\u3044\u3046\u7570\u306a\u308b\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u6709\u3059\u308b\u3082\u306e\u304c\u5b58\u5728\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u5b9f \u614b\u306b\u5bfe\u5fdc\u3059\u308b\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u306e\u8003\u3048\u65b9\u304c\u3042\u308b\u3002\u3053\u306e\u8003\u3048\u65b9\u306b\u3088\u308c\u3070\u3001\u307e\u305a\u300c\u53d6 \u5f97\u300d\u306b\u5bfe\u3057\u3066\u306f\u3001\u3042\u308b\u4f01\u696d\u304c\u4ed6\u306e\u4f01\u696d\u306e\u652f\u914d\u3092\u7372\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3044\u3046\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u91cd\u8996\u3057\u3001\u30d1\u30fc\u30c1\u30a7\u30b9 \u6cd5\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u308c\u306f\u3001\u4f01\u696d\u7d50\u5408\u306e\u591a\u304f\u306f\u3001\u5b9f\u8cea\u7684\u306b\u306f\u3044\u305a\u308c\u304b\u306e\u7d50\u5408\u5f53\u4e8b\u4f01\u696d\u306b\u3088\u308b \u65b0\u898f\u306e\u6295\u8cc7\u3068\u540c\u3058\u3067\u3042\u308a\u3001\u4ea4\u4ed8\u3059\u308b\u73fe\u91d1\u53ca\u3073\u682a\u5f0f\u7b49\u306e\u6295\u8cc7\u984d\u3092\u53d6\u5f97\u4fa1\u984d\u3068\u3057\u3066\u4ed6\u306e\u7d50\u5408\u5f53\u4e8b\u4f01\u696d\u304b\u3089\u53d7\u3051\u5165 \u308c\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3001\u73fe\u884c\u306e\u4e00\u822c\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u6574\u5408\u3059\u308b\u304b\u3089\u3067\u3042\u308b\u3002<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>68. \u4ed6\u65b9\u3001\u4f01\u696d\u7d50\u5408\u306e\u4e2d\u306b\u306f\u3001\u3044\u305a\u308c\u306e\u7d50\u5408\u5f53\u4e8b\u4f01\u696d\u3082\u4ed6\u306e\u7d50\u5408\u5f53\u4e8b\u4f01\u696d\u306b\u5bfe\u3059\u308b\u652f\u914d\u3092\u7372\u5f97\u3057\u305f\u3068\u306f\u5408\u7406 \u7684\u306b\u5224\u65ad\u3067\u304d\u306a\u3044\u300c\u6301\u5206\u306e\u7d50\u5408\u300d\u304c\u3042\u308b\u3002\u300c\u6301\u5206\u306e\u7d50\u5408\u300d\u3068\u306f\u3001\u3044\u305a\u308c\u306e\u4f01\u696d\uff08\u53c8\u306f\u4e8b\u696d\uff09\u306e\u682a\u4e3b\uff08\u53c8\u306f\u6301 \u5206\u4fdd\u6709\u8005\uff09\u3082\u4ed6\u306e\u4f01\u696d\uff08\u53c8\u306f\u4e8b\u696d\uff09\u3092\u652f\u914d\u3057\u305f\u3068\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u7d50\u5408\u5f8c\u4f01\u696d\u306e\u30ea\u30b9\u30af\u3084\u4fbf\u76ca\u3092\u5f15\u304d\u7d9a\u304d\u76f8\u4e92 \u306b\u5171\u6709\u3059\u308b\u3053\u3068\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u4e8b\u696d\u306e\u3059\u3079\u3066\u53c8\u306f\u4e8b\u5b9f\u4e0a\u306e\u3059\u3079\u3066\u3092\u7d71\u5408\u3057\u3066\uff11\u3064\u306e\u5831\u544a\u5358\u4f4d\u3068 \u306a\u308b\u3053\u3068\u3092\u3044\u3044\u3001\u3053\u306e\u300c\u6301\u5206\u306e\u7d50\u5408\u300d\u306b\u5bfe\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u3066\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u3092\u5e33\u7c3f\u4fa1\u984d\u3067\u5f15\u304d \u7d99\u3050\u4f1a\u8a08\u51e6\u7406\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u3053\u306e\u8003\u3048\u65b9\u306f\u3001\u3044\u305a\u308c\u306e\u7d50\u5408\u5f53\u4e8b\u4f01\u696d\u306e\u6301\u5206\u3082\u7d99\u7d9a\u304c\u65ad\u305f\u308c\u3066\u304a\u3089\u305a\u3001\u3044\u305a\u308c 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\u58eb\u306e\u4ea4\u63db\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306b\u3082\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u5b9f\u73fe\u6982\u5ff5\u306b\u901a\u305a\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3067\u3082\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u305d\u306e\u5f8c\u306e\u56fd\u969b\u7684\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<p>70. \u300c\u53d6\u5f97\u300d\u53c8\u306f\u300c\u6301\u5206\u306e\u7d50\u5408\u300d\u306e\u3044\u305a\u308c\u306e\u7d4c\u6e08\u7684\u5b9f\u614b\u3092\u6709\u3059\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u7d50 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u3053\u3068\u306b\u3088\u3063\u3066\u3001\u76ae\u8089\u306b\u3082\u3001\u4e8c\u3064\u306e\u4f1a\u8a08\u539f\u5247\u304c\u4e26\u5217\u3057\u3066\u5b58\u5728\u3059\u308b\u3053\u3068\u306e\u554f\u984c\u70b9\u3092\u6d6e\u304d\u5f6b\u308a\u306b\u3057\u305f\u3001\u3068\u8a00\u3048\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u5927\u304d\u306a\u4e0d\u90fd\u5408\u306e\u767a\u751f\u3092\u76ee\u306e\u5f53\u305f\u308a\u306b\u3059\u308b\u3053\u3068\u304c\u3001\u65e5\u672c\u306e\u4f1a\u8a08\u57fa\u6e96\u304c\u6b27\u7c73\u306e\u305d\u308c\u306b\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3059\u308b\u6d41\u308c\u306b\u8235\u3092\u5207\u3063\u3066\u3044\u304f\u52d5\u304d\u3092\u52a0\u901f\u3055\u305b\u305f\u3001\u3068\u8a00\u3048\u308b\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u305d\u306e\u610f\u5473\u3067\u3001\u3053\u306eMUFG\u306e\u4f01\u696d\u7d50\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u5de1\u308b\u554f\u984c\u306f\u3001\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u3068\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5\u306e\u4e8c\u3064\u306e\u51e6\u7406\u65b9\u6cd5\u306e\u9055\u3044\u3001\u305d\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u6271\u308f\u308c\u65b9\u306e\u5404\u56fd\u306e\u5bfe\u5fdc\u306e\u671f\u9593\u7684\u5dee\u3001\u305d\u3057\u3066\u3001\u306e\u308c\u3093\u3068\u3044\u3046\u3082\u306e\u306e\u672c\u8cea\u3001\u306e\u308c\u3093\u306e\u6e1b\u640d\u4f1a\u8a08\u3001\u7b49\u3005\u3001\u69d8\u3005\u306a\u554f\u984c\u304c\u95a2\u4fc2\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3057\u3066\u304a\u305d\u3089\u304f\u3001\u4f01\u696d\u7d50\u5408\u306e\u4f1a\u8a08\u57fa\u6e96\u306b\u8907\u6570\u306e\u65b9\u6cd5\u304c\u4e26\u5b58\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u751f\u3058\u308b\u5927\u304d\u306a\u554f\u984c\u70b9\u3092\u660e\u3089\u304b\u306b\u793a\u3059\u30e2\u30c7\u30eb\u30b1\u30fc\u30b9\u3068\u3082\u8a00\u3048\u3001\u6211\u304c\u56fd\u306e\u4f01\u696d\u7d50\u5408\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u304c\u56fd\u969b\u7684\u57fa\u6e96\u306b\u30b3\u30f3\u30d0\u30fc\u30b8\u30a7\u30f3\u30b9\u3057\u3066\u3001\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5\u306b\u7d71\u4e00\u3055\u308c\u3066\u884c\u3063\u305f\u3053\u3068\u306e\u73fe\u5b9f\u7684\u8aac\u660e\u3068\u6839\u62e0\u306b\u3082\u306a\u308a\u3046\u308b\u8208\u5473\u6df1\u3044\u4e00\u4f8b\u3068\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\uff1c\u53c2\u8003\u6587\u732e\uff1e<\/p>\n<p>\u4e0a\u91ce\u96c4\u53f2. \u4f01\u696d\u7d50\u5408\u306b\u3088\u308b\u306e\u308c\u3093\u306e\u6e1b\u640d\u3068\u8a55\u4fa1\u3000\u5e74\u5831 \u7d4c\u55b6\u5206\u6790\u7814\u7a76 \u7b2c26\u53f7. 2009 P.91-97<\/p>\n<p>\u5ddd\u5143\u6df3. \u4f01\u696d\u7d50\u5408\u306b\u304a\u3051\u308b\u53d6\u5f97\u3068\u6301\u5206\u306e\u7d50\u5408. \u4f01\u696d\u4f1a\u8a08 2004 Vol.56 No.1 P.42-48<\/p>\n<p>\u4e94\u5341\u5d50\u5247\u592b. \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u304c\u5909\u3048\u308b\u4f01\u696d\u7d4c\u55b6. \u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u51fa\u7248\u793e. 2009. 371p.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>ISBN978-4-532-31457-6<\/p>\n<p>\u4f0a\u85e4\u90a6\u96c4. \u65b0\u30fb\u73fe\u4ee3\u4f1a\u8a08\u5165\u9580\uff08\u7b2c\uff13\u7248\uff09. \u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u51fa\u7248\u793e. 2018. 723p.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>ISBN978-4-532-13480-8<\/p>\n<p>EY\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba. \u300c\u306e\u308c\u3093\u300d\u306e\u4f1a\u8a08\u5b9f\u52d9. \u4e2d\u592e\u7d4c\u6e08\u793e. 2018. 277p<\/p>\n<p>ISBN978-4-502-26601-0<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u6ce8 1\uff1e<\/p>\n<p>Mitsubishi UFJ Financial Group<\/p>\n<p>Annual Report 2008 Year ended March 31, 2008<\/p>\n<p>p.44<\/p>\n<p>The merger of MTFG and UFJ Holdings was accounted for under the purchase method of accounting, and the assets and liabilities of UFJ Holdings and its subsidiaries were recorded at fair value as of October 1, 2005. The purchase price of UFJ Holdings amounted to \u00a54,406.1 billion, of which \u00a54,403.2 billion was recorded in capital surplus relating to the merger with UFJ Holdings and the direct acquisition costs of \u00a52.9 billion were included in the purchase price. The total fair value of UFJ Holdings\u2019 net assets acquired was \u00a52,673.0 billion and the goodwill relating to the merger with UFJ Holdings was \u00a51,733.1 billion.<\/p>\n<p>In the fiscal year ended March 31, 2008, we recorded an impairment of goodwill of \u00a5893.7 billion due to the recent global financial market instability that negatively affected the fair value of our reporting units for the purposes of our impairment testing. For further information, see Notes 2 and 10 to our consolidated financial statements included elsewhere in this Annual Report.\uff1c\u6ce8 2\uff1e<\/p>\n<p>Mitsubishi UFJ Financial Group<\/p>\n<p>Annual Report 2009 Year ended March 31, 2009<\/p>\n<p>(p.49)<\/p>\n<p>Establishment of Mitsubishi UFJ Financial Group<\/p>\n<p>In October 2005, MTFG merged with UFJ Holdings to form MUFG. At the same time, our respective trust banking and securities companies merged to form MUTB and MUS. Subsequently, our subsidiary commercial banks merged to form BTMU in January 2006, and our credit card subsidiaries merged to form Mitsubishi UFJ NICOS in April 2007.<\/p>\n<p>The merger marked the creation of a comprehensive financial group with a broad and balanced domestic and international network, and a diverse range of services provided by group companies, complemented by one of the largest customer bases in Japan.<\/p>\n<p>As part of our integration process, we successfully completed a significant project to fully integrate the IT systems of the merged commercial bank subsidiaries and the merged trust bank subsidiaries respectively in December 2008.<\/p>\n<p>The merger of MTFG and UFJ Holdings was accounted for under the purchase method of accounting, and the assets and liabilities of UFJ Holdings and its subsidiaries were recorded at fair value as of October 1, 2005. The purchase price of UFJ Holdings amounted to \u00a54,406.1 billion, of which \u00a54,403.2 billion was recorded in capital surplus relating to the merger with UFJ Holdings and the direct acquisition costs of \u00a52.9 billion were included in the purchase price. The total fair value of UFJ Holdings\u2019 net assets acquired was \u00a52,673.0 billion and the goodwill relating to the merger with UFJ Holdings was \u00a51,733.1 billion.<\/p>\n<p>We test goodwill for impairment annually or more frequently if events or changes in circumstances indicate that goodwill may be impaired. In the fiscal year ended March 31, 2009, we recorded \u00a5845.8 billion of impairment related to goodwill, including the goodwill recorded in connection with our acquisitions other than the merger with UFJ Holdings, due to the global financial crisis and recession that negatively affected the fair value of certain of our reporting units for the purposes of our impairment testing, compared to \u00a5893.7 billion of impairment related to goodwill recorded in the previous fiscal year. For further information, see \u201cItem 3. Key Information\u2015Risk Factors\u2015If the goodwill recorded in connection with our acquisitions becomes impaired, we may be required to record impairment charges, which may adversely affect our financial results and price of our securities,\u201d and Note 9 to our consolidated financial statements included elsewhere in this Annual Report.<\/p>\n<p>\uff1c\u6ce8 3\uff1e<\/p>\n<p>\uff08\u682a\uff09MUFG\u3000\u5e73\u621020\u5e74\uff082008\u5e74\uff093\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3000<\/p>\n<p>P.19<\/p>\n<p>(\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u696d\u7e3e)<\/p>\n<p>\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u696d\u7e3e\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3057\u305f\u3002 \u8cc7\u7523\u306e\u90e8\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u4e2d5\u51467,121\u5104\u5186\u5897\u52a0\u3057\u3066\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u672b\u6b8b\u9ad8\u306f192\u5146<\/p>\n<p>9,931\u5104\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4e3b\u306a\u5185\u8a33\u306f\u3001\u8cb8\u51fa\u91d188\u51465,388\u5104\u5186\u3001\u6709\u4fa1\u8a3c\u523840\u51468,516\u5104\u5186\u3001\u73fe\u91d1\u9810\u3051\u91d110 \u51462,816\u5104\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u8ca0\u50b5\u306e\u90e8\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u4e2d6\u51466,361\u5104\u5186\u5897\u52a0\u3057\u3066\u3001 \u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u672b\u6b8b\u9ad8\u306f183\u51463,934\u5104\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4e3b\u306a\u5185\u8a33\u306f\u3001\u9810\u91d1\u30fb\u8b72\u6e21\u6027\u9810\u91d1128\u51466,266\u5104\u5186 \u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u640d\u76ca\u306e\u72b6\u6cc1\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u7d4c\u5e38\u53ce\u76ca\u306f\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u6bd42,999\u5104\u5186\u5897\u52a0\u3057\u3066\u30016\u51463,939\u5104\u5186\u3068\u306a\u308a \u307e\u3057\u305f\u3002\u4e3b\u306a\u5185\u8a33\u306f\u3001\u8cc7\u91d1\u904b\u7528\u53ce\u76ca\u304c3\u51468,679\u5104\u5186\u3001\u5f79\u52d9\u53d6\u5f15\u7b49\u53ce\u76ca\u304c1\u51462,494\u5104\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u307e \u3059\u3002\u307e\u305f\u3001\u7d4c\u5e38\u8cbb\u7528\u306f\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u6bd47,279\u5104\u5186\u5897\u52a0\u3057\u3066\u30015\u51463,649\u5104\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4e3b\u306a\u5185\u8a33 \u306f\u3001\u8cc7\u91d1\u8abf\u9054\u8cbb\u7528\u304c2\u5146278\u5104\u5186\u3001\u55b6\u696d\u7d4c\u8cbb\u304c2\u51461,578\u5104\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7d50\u679c\u3001\u7d4c\u5e38\u5229\u76ca\u306f\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u6bd44,280\u5104\u5186\u6e1b\u5c11\u3057\u3066\u30011\u5146290\u5104\u5186\u3068\u306a\u308a\u3001\u5f53\u671f\u7d14\u5229\u76ca\u306f\u524d\u9023 \u7d50\u4f1a\u8a08\u5e74\u5ea6\u6bd42,443\u5104\u5186\u6e1b\u5c11\u3057\u3066\u30016,366\u5104\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\uff1c\u6ce8 4\uff1e<\/p>\n<p>Mitsubishi UFJ Financial Group<\/p>\n<p>Annual Report 2008 Year ended March 31, 2008<\/p>\n<p>\uff08P.3\uff09 <span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><span class=\"Apple-converted-space\">\u00a0<\/span>\uff1c\u6ce8 5\uff1e<\/p>\n<p>Mitsubishi UFJ Financial Group<\/p>\n<p>Annual Report 2009 Year ended March 31, 2009<\/p>\n<p>(P.3\uff09 <span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>\uff1c\u6ce8 6&gt;<\/p>\n<p>\uff08\u682a\uff09MUFG\u3000\u5e73\u621021\u5e74\uff082009\u5e74\uff093\u6708\u671f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3000<\/p>\n<p>P.18<\/p>\n<p>(\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u696d\u7e3e)<\/p>\n<p>\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u696d\u7e3e\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3057\u305f\u3002 \u8cc7\u7523\u306e\u90e8\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u4e2d5\u51467,407\u5104\u5186\u5897\u52a0\u3057\u3066\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u672b\u6b8b\u9ad8\u306f198\u5146<\/p>\n<p>7,339\u5104\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4e3b\u306a\u5185\u8a33\u306f\u3001\u8cb8\u51fa\u91d192\u5146568\u5104\u5186\u3001\u6709\u4fa1\u8a3c\u523848\u51463,141\u5104\u5186\u3001\u73fe\u91d1\u9810\u3051\u91d16\u5146 5,623\u5104\u5186\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u8ca0\u50b5\u306e\u90e8\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u4e2d6\u51467,697\u5104\u5186\u5897\u52a0\u3057\u3066\u3001\u5f53 \u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u672b\u6b8b\u9ad8\u306f190\u51461,632\u5104\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4e3b\u306a\u5185\u8a33\u306f\u3001\u9810\u91d1\u30fb\u8b72\u6e21\u6027\u9810\u91d1127\u51467,201\u5104\u5186\u3068 \u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u640d\u76ca\u306e\u72b6\u6cc1\u306b\u3064\u304d\u307e\u3057\u3066\u306f\u3001\u7d4c\u5e38\u53ce\u76ca\u306f\u524d\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u6bd47,164\u5104\u5186\u6e1b\u5c11\u3057\u3066\u30015\u51466,774\u5104\u5186\u3068\u306a\u308a 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\u8a08\u5e74\u5ea6\u6bd48,935\u5104\u5186\u6e1b\u5c11\u3057\u3066\u30012,569\u5104\u5186\u306e\u640d\u5931\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f01\u696d\u7d50\u5408\u4f1a\u8a08\u306b\u304a\u3051\u308b\u6301\u5206\u30d7\u30fc\u30ea\u30f3\u30b0\u6cd5\u3068\u30d1\u30fc\u30c1\u30a7\u30b9\u6cd5\u306b\u3064\u3044\u3066 \u30fc\u4e09\u83f1UFJ\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30b0\u30eb\u30fc\u30d7\u306e\u4f01\u696d\u7d50\u5408\u3092\u4f8b\u3068\u3057\u3066\u30fc \u4f1a\u8a08\u7814\u7a76\u79d1\u3000\u4f1a\u8a08\u5b66\u5c02\u653b 2018\u5e74\u5165\u5b66\u3000\u677e\u8cc0\u3000\u6b63\u8003 2020\u5e741\u6708\u63d0\u51fa 1)\u306f\u3058\u3081\u306b \u6025\u901f\u306b\u9032\u5c55\u3059\u308b\u7d4c &hellip; <a href=\"http:\/\/www.matsuga.net\/senior_blog\/2020\/8124\/\" class=\"more-link\">\u7d9a\u304d\u3092\u8aad\u3080 <span class=\"screen-reader-text\">\u4f1a\u8a08\u7814\u7a76\u79d1\u5352\u696d\u30ec\u30dd\u30fc\u30c8<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":4695,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-graduate_school"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" 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