{
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  "api_url": "/api/directors/doira-yumiko.json",
  "updated": "2026-10-13",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/outside-directors/doira-yumiko/",
  "source": {
    "person": {
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        "コーポレート・ガバナンス報告書（社外取締役の属性・独立役員）",
        "有価証券報告書（役員の状況・略歴）",
        "招集通知・臨時報告書（選任議案の賛成比率）"
      ],
      "extraction": "各社の最新の CG 報告書と有報の役員の表から機械抽出し、漢字の氏名＋生年月で会社をまたいで名寄せ",
      "caveat": "兼務先は最新の断面（有報の役員の表が最新から 400 日以内）。経歴の行ごとの出典は refs が sources の id を指す"
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    "name": "土井良由美子",
    "last_name": "土井良",
    "first_name": "由美子",
    "romaji": "Doira Yumiko",
    "last_name_romaji": "Doira",
    "first_name_romaji": "Yumiko",
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        "end_at": null,
        "independent": null,
        "attribute": "公認会計士",
        "votes": [
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            "month": "2025/6",
            "ratio": 99.5
          },
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            "month": "2026/6",
            "ratio": 99.4
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        ],
        "company_html_url": "https://the-shashi.com/tse/1959/"
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        "org": "有限責任監査法人トーマツ",
        "stock_code": null,
        "role": "入所",
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        "row_text": "有限責任監査法人トーマツ入所",
        "refs": [
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      },
      {
        "ym": "2007-08",
        "kind": "他",
        "org": "資格",
        "stock_code": null,
        "role": "公認会計士登録",
        "current": false,
        "row_text": "公認会計士登録",
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        "current": false,
        "row_text": "長公認会計士事務所入所",
        "refs": [
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        "ym": "2020-05",
        "kind": "民間",
        "org": "土井良由美子公認会計士事務所",
        "stock_code": null,
        "role": "開業",
        "current": true,
        "row_text": "土井良由美子公認会計士事務所開業（現）",
        "refs": [
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        "kind": "民間",
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        "role": "取締役",
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        "row_text": "クラフティア 取締役（現）",
        "refs": [
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        "ym": "2025-06",
        "kind": "民間",
        "org": "九州リースサービス",
        "stock_code": null,
        "role": "社外取締役",
        "current": true,
        "row_text": "株式会社九州リースサービス 社外取締役（現）",
        "refs": [
          "r1"
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    ],
    "sources": [
      {
        "id": "r1",
        "type": "有価証券報告書",
        "title": "有価証券報告書",
        "by": "クラフティア",
        "date": "2026-06-25",
        "url": null,
        "note": "役員の状況"
      }
    ],
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    "list_api_url": "https://the-shashi.com/api/directors.json",
    "html_url": "https://the-shashi.com/outside-directors/doira-yumiko/"
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