{"author_name":"katoributa2018","url":"https://column.hrm-office.jp/entry/2026/05/05/170000","published":"2026-05-05 17:00:00","width":"100%","image_url":null,"title":"\u793e\u52b4\u58eb\u00d7\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u304c\u8aad\u307f\u89e3\u304f\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08 \u7b2c2\u56de","version":"1.0","provider_url":"https://hatena.blog","author_url":"https://blog.hatena.ne.jp/katoributa2018/","categories":["\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u6cd5","\u9000\u8077\u91d1"],"provider_name":"Hatena Blog","height":"190","blog_title":"\u539f\u7530\u660c\u5f66\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u4e8b\u52d9\u6240\u30b3\u30e9\u30e0","blog_url":"https://column.hrm-office.jp/","description":"\u3010\u9023\u8f09\uff1a\u793e\u52b4\u58eb\u00d7\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u304c\u8aad\u307f\u89e3\u304f\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u3011 \u7b2c2\u56de\uff1a\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\uff08PBO\uff09\u306e\u8a08\u7b97\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u6570\u7406\u7684\u4eee\u5b9a \u7686\u69d8\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u524d\u56de\u306f\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08\u306e\u5168\u4f53\u50cf\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u307e\u3057\u305f\u3002 \u7b2c2\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u305d\u306e\u6838\u5fc3\u3067\u3042\u308b\u300c\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\uff08PBO\uff1aProjected Benefit Obligation\uff09\u300d\u304c\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u30d7\u30ed\u30bb\u30b9\u3067\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 1. PBO\u8a08\u7b97\u306e3\u30b9\u30c6\u30c3\u30d7 \u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u306e\u8a08\u7b97\u306f\u3001\u4e00\u8a00\u3067\u3044\u3048\u3070\u300c\u5c06\u6765\u306e\u898b\u7a4d\u984d\u3092\u3001\u73fe\u5728\u306e\u4fa1\u5024\u306b\u5f15\u304d\u76f4\u3059\u4f5c\u696d\u300d\u3067\u3059\u3002\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u8e0f\u307f\u307e\u3059\u3002 \u30b9\u30c6\u30c3\u30d7\u2460\uff1a\u5c06\u6765\u652f\u6255\u3046\u300c\u9000\u8077\u91d1\u300d\u3092\u4e88\u6e2c\u3059\u308b \u307e\u305a\u3001\u73fe\u5728\u5728\u7c4d\u3057\u3066\u3044\u308b\u5f93\u696d\u2026","type":"rich","html":"<iframe src=\"https://hatenablog-parts.com/embed?url=https%3A%2F%2Fcolumn.hrm-office.jp%2Fentry%2F2026%2F05%2F05%2F170000\" title=\"\u793e\u52b4\u58eb\u00d7\u30a2\u30af\u30c1\u30e5\u30a2\u30ea\u30fc\u304c\u8aad\u307f\u89e3\u304f\u9000\u8077\u7d66\u4ed8\u4f1a\u8a08 \u7b2c2\u56de - \u539f\u7530\u660c\u5f66\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u4e8b\u52d9\u6240\u30b3\u30e9\u30e0\" class=\"embed-card embed-blogcard\" scrolling=\"no\" frameborder=\"0\" style=\"display: block; width: 100%; height: 190px; max-width: 500px; margin: 10px 0px;\"></iframe>"}