{"id":100953,"date":"2016-08-04T10:10:01","date_gmt":"2016-08-04T01:10:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=100953"},"modified":"2016-08-03T16:16:34","modified_gmt":"2016-08-03T07:16:34","slug":"financial-instruments-article-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-instruments-article-44\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c120\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2465\u300c\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c120\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2465<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u7530\u4e2d\u3000\u826f\u4eae<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5FFFA;color:#000000;border-color:#2f4f4f;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><strong><span style=\"color: #2f4f4f;\">\uff3b\u3053\u308c\u307e\u3067\u53d6\u308a\u4e0a\u3052\u305f\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3053\u3061\u3089\uff3d<\/span><\/strong><\/p>\n<ul>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c105\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300c\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-39\/\" target=\"_blank\">\u3010\u7b2c105\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300c\u50b5\u52d9\u4fdd\u8a3c\u640d\u5931\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c106\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2461\u300c\u30dd\u30a4\u30f3\u30c8\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-40\/\" target=\"_blank\">\u3010\u7b2c106\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2461\u300c\u30dd\u30a4\u30f3\u30c8\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c115\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2462\u300c\u5de5\u5834\u9589\u9396\u640d\u5931\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/permanent-assets-article-39\/\" target=\"_blank\">\u3010\u7b2c115\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2462\u300c\u5de5\u5834\u9589\u9396\u640d\u5931\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c116\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2463\u300c\u30ea\u30b3\u30fc\u30eb\u640d\u5931\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-46\/\" target=\"_blank\">\u3010\u7b2c116\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2463\u300c\u30ea\u30b3\u30fc\u30eb\u640d\u5931\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<li><a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c117\u56de\u3011\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2464\u300c\u8a34\u8a1f\u640d\u5931\u5f15\u5f53\u91d1\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-47\/\" target=\"_blank\">\u3010\u7b2c117\u56de\u3011\u3000\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u2464\u300c\u8a34\u8a1f\u640d\u5931\u5f15\u5f53\u91d1\u300d<\/a><\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u975e\u4e0a\u5834\u5b50\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u304c\u60aa\u5316\u3057\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u5b9f\u8cea\u4fa1\u984d\u304c\u3042\u308b\u7a0b\u5ea6\u4e0b\u843d\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u4fc2\u308b\u640d\u5931\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u8ca1\u653f\u72b6\u614b\u7b49\u3092\u52d8\u6848\u3057\u3066\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u984d\u3092\u3001\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u5065\u5168\u6027\u306e\u89b3\u70b9\u304b\u3089\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3014\u524d\u63d0\u6761\u4ef6\u3015<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<ul>\n<li>\u5f53\u793e\u306fX1\u5e74\uff13\u6708\u306b\u3001\u30b0\u30eb\u30fc\u30d7\u4e8b\u696d\u62e1\u5927\u306e\u4e00\u74b0\u3067\u3001\u65b0\u898f\u4e8b\u696d\u3092\u55b6\u3080\u5b50\u4f1a\u793eA\u793e\u3092100\u767e\u4e07\u5186\u3067\u8a2d\u7acb\u3057\u305f\u3002<\/li>\n<\/ul>\n<ul>\n<li>A\u793e\u306f\u5f53\u521d\u4e8b\u696d\u8a08\u753b\u901a\u308a\u306e\u5b9f\u7e3e\u3092\u3042\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001X2\u5e74\uff13\u6708\u671f\u306b20\u767e\u4e07\u5186\u306e\u5f53\u671f\u7d14\u640d\u5931\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u5f53\u793e\u306fA\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u8a08\u753b\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u3001\u5065\u5168\u6027\u306e\u89b3\u70b9\u304b\u3089\u3001\u640d\u5931\u8ca0\u62c5\u304c\u898b\u8fbc\u307e\u308c\u308b\u91d1\u984d\uff0820\u767e\u4e07\u5186\uff09\u306b\u3064\u3044\u3066X2\u5e74\uff13\u6708\u671f\u306b\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u305f\u3002<\/li>\n<\/ul>\n<ul>\n<li>X3\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u3082\u3001A\u793e\u306f\u898b\u76f4\u3057\u5f8c\u306e\u4e8b\u696d\u8a08\u753b\u3092\u5927\u304d\u304f\u4e0b\u56de\u308b40\u767e\u4e07\u5186\u306e\u5f53\u671f\u7d14\u640d\u5931\u3092\u8a08\u4e0a\u3057\u3001\u8a2d\u7acb\u304b\u3089\u306e\u7d2f\u8a08\u640d\u5931\u306f60\u767e\u4e07\u5186\u3068\u306a\u308a\u3001\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u53d6\u5f97\u4fa1\u984d\u306b\u6bd4\u3079\u306650%\u7a0b\u5ea6\u4ee5\u4e0a\u4e0b\u843d\u3057\u305f\u305f\u3081\u3001\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3063\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><span style=\"font-size: 12px;\">\uff08\u5358\u4f4d\uff1a\u767e\u4e07\u5186\uff09<\/span><\/h4>\n<h4><strong>\uff08X1\u5e74\uff13\u6708\u6c7a\u7b97\u6642\uff09<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5b50\u4f1a\u793e\u8a2d\u7acb\u306b\u4fc2\u308b\u5f53\u793e\u306e\u4ed5\u8a33<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100957\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-1.png\" alt=\"\" width=\"924\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-1.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-1-300x15.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/p>\n<p><strong>\u2461\u3000\u5b50\u4f1a\u793e\u8a2d\u7acb\u306b\u4fc2\u308bA\u793e\u306e\u4ed5\u8a33<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100958\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-2.png\" alt=\"\" width=\"924\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-2.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-2-300x15.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/p>\n<p><strong>\u2462\u3000\u9023\u7d50\u4ed5\u8a33<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100959\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-3.png\" alt=\"\" width=\"924\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-3.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-3-300x15.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/p>\n<h4><strong>\uff08X2\u5e74\uff13\u6708\u6c7a\u7b97\u6642\uff09<\/strong><\/h4>\n<p><strong>\u2463\u3000A\u793e\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u4fc2\u308b\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\uff08\u5f53\u793e\u306e\u4ed5\u8a33\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100960\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-4.png\" alt=\"\" width=\"924\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-4.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-4-300x15.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/p>\n<p><strong>\u2464\u3000\u9023\u7d50\u4ed5\u8a33<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100961\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-5.png\" alt=\"\" width=\"924\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-5.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-5-300x15.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100962\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-6.png\" alt=\"\" width=\"924\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-6.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-6-300x15.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/p>\n<h4><strong>\u00a0\uff08X3\u5e74\uff13\u6708\u6c7a\u7b97\u6642\uff09<\/strong><\/h4>\n<p><strong> \u2465\u3000A\u793e\u682a\u5f0f\u306e\u6e1b\u640d\u51e6\u7406\u53ca\u3073\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306e\u53d6\u5d29\u3057\uff08\u5f53\u793e\u306e\u4ed5\u8a33\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100963\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-7.png\" alt=\"\" width=\"924\" height=\"89\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-7.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-7-300x28.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/p>\n<p><strong>\u2466\u3000\u9023\u7d50\u4ed5\u8a33<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100964\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-8.png\" alt=\"\" width=\"924\" height=\"88\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-8.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-8-300x28.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100965\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-9.png\" alt=\"\" width=\"924\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-9.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-9-300x15.png 300w\" sizes=\"(max-width: 924px) 100vw, 924px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u975e\u4e0a\u5834\u5b50\u4f1a\u793e\u7b49\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u4fc2\u308b\u6e1b\u640d\u51e6\u7406<\/strong><\/h4>\n<p>\u5b50\u4f1a\u793e\u7b49\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306f\u3001\u901a\u5e38\u306f\u30b0\u30eb\u30fc\u30d7\u306e\u4e8b\u696d\u6226\u7565\u3084\u4e8b\u696d\u62e1\u5927\u7b49\u306e\u7406\u7531\u306b\u3088\u308a\u5b9f\u65bd\u3055\u308c\u3001\u6295\u8cc7\u984d\u3092\u4e0a\u56de\u308b\u30ea\u30bf\u30fc\u30f3\u304c\u671f\u5f85\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u7279\u306b\u65b0\u898f\u30d3\u30b8\u30cd\u30b9\u306e\u958b\u62d3\u7b49\u306b\u304a\u3044\u3066\u306f\u640d\u5931\u8a08\u4e0a\u304c\u5148\u884c\u3059\u308b\u4f8b\u3082\u591a\u304f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u73fe\u884c\u306e\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf\" target=\"_blank\">\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d\u3084\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u6642\u4fa1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u682a\u5f0f\u306e\u6e1b\u640d\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u53d6\u5f97\u4fa1\u984d\u306b\u6bd4\u3079\u306650\uff05\u7a0b\u5ea6\u4ee5\u4e0a\u4e0b\u843d\u3057\u305f\u5834\u5408\u306b\u76f8\u5f53\u306e\u6e1b\u984d\u3092\u3059\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u52d9\u7684\u306b\u306f\u3001\u4f1a\u793e\u3067\u5b9a\u3081\u305f\u6e1b\u640d\u30eb\u30fc\u30eb\u306b\u5f93\u3044\u300150\uff05\u7a0b\u5ea6\u4ee5\u4e0a\u306e\u4e0b\u843d\u304c\u898b\u3089\u308c\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4e00\u5b9a\u7a0b\u5ea6\u306e\u4e0b\u843d\u304c\u6570\u5e74\u9593\u7d9a\u3044\u305f\u5834\u5408\u7b49\u306b\u306f\u3001\u76f8\u5f53\u306e\u6e1b\u984d\u3092\u3059\u308b\u4e8b\u4f8b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u975e\u4e0a\u5834\u5b50\u4f1a\u793e\u7b49\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306b\u4fc2\u308b\u6e1b\u640d\u51e6\u7406\u306f\u3001\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u304c\u516c\u8868\u3055\u308c\u305f\u5e73\u621012\u5e74\u9803\u306b\u305d\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u305d\u308c\u4ee5\u524d\u306e\u4f1a\u8a08\u5b9f\u52d9\u3067\u306f\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c22\u53f7\u300c\u5b50\u4f1a\u793e\u53c8\u306f\u95a2\u4fc2\u4f1a\u793e\u306e\u682a\u5f0f\u53ca\u3073\u3053\u308c\u3089\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u8a55\u4fa1\u306e\u53d6\u6271\u3044\u300d\uff08\u5e73\u621012\u5e74\uff17\u6708\uff16\u65e5\u4ed8\u3067\u5ec3\u6b62\uff09\u306b\u304a\u3044\u3066\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u5b9a\u7740\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306e\u9069\u7528\u5f8c\u306b\u304a\u3044\u3066\u3082\u3001\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c71\u53f7\u300c\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306b\u4fc2\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u304c\u5e73\u621013\u5e74\uff14\u670817\u65e5\u306b\u516c\u8868\u3055\u308c\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u3088\u308b\u6e1b\u640d\u51e6\u7406\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u25c6\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100966\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-10.png\" alt=\"\u8a72\u5f53\u8981\u4ef6 \uff08\u2160\u53c8\u306f\u2161\u306e\u5834\u5408\uff09 \u2160 \u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u72b6\u6cc1\u306b\u306f\u81f3\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u306e\u3001\u5b9f\u8cea\u4fa1\u984d\u304c\u3042\u308b\u7a0b\u5ea6\u4f4e\u4e0b\u3057\u305f\u3068\u304d\u306b\u3001\u5065\u5168\u6027\u306e\u89b3\u70b9\u304b\u3089\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3057\u3066\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3002 \u305f\u3060\u3057\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u5b9f\u8cea\u4fa1\u984d\u306e\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u5ba2\u89b3\u7684\u306b\u78ba\u5b9f\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u7b49\u3001\u904e\u5ea6\u306b\u4fdd\u5b88\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002 \u2161 \u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u3082\u306e\u306e\u3001\u4f1a\u793e\u306f\u305d\u306e\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u898b\u8fbc\u3081\u308b\u3068\u5224\u65ad\u3057\u3066\u6e1b\u640d\u51e6\u7406\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u304c\u3001\u56de\u5fa9\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306f\u3042\u304f\u307e\u3067\u3082\u5c06\u6765\u306e\u4e88\u6e2c\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u56de\u5fa9\u53ef\u80fd\u6027\u306e\u5224\u65ad\u3092\u4e07\u5168\u306b\u884c\u3046\u3053\u3068\u306f\u5b9f\u52d9\u4e0a\u56f0\u96e3\u306a\u3068\u304d\u304c\u3042\u308b\u3053\u3068\u306b\u9451\u307f\u3001\u5065\u5168\u6027\u306e\u89b3\u70b9\u304b\u3089\u3001\u3053\u306e\u30ea\u30b9\u30af\u306b\u5099\u3048\u3066\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3002 \u4f8b\u3048\u3070\u3001\u56de\u5fa9\u53ef\u80fd\u6027\u306e\u5224\u65ad\u306e\u6839\u62e0\u3068\u306a\u308b\u518d\u5efa\u8a08\u753b\u7b49\u304c\u5916\u90e8\u306e\u8981\u56e0\u306b\u4f9d\u5b58\u3059\u308b\u5ea6\u5408\u3044\u304c\u9ad8\u3044\u5834\u5408\u7b49\u304c\u6319\u3052\u3089\u308c\u308b\u3002\" width=\"976\" height=\"527\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-10.png 976w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-10-300x161.png 300w\" sizes=\"(max-width: 976px) 100vw, 976px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.5em; padding-left: 15px;\"><span style=\"font-size: 13px;\">\uff08\u203b\uff09\u3000\u672c\u4e8b\u4f8b\u3067\u306f\u4e0a\u8a18<strong>\u2160<\/strong>\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\uff08\u4ed5\u8a33<strong>\u2463<\/strong>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u5b50\u4f1a\u793e\u7b49\u306e\u8ca1\u653f\u72b6\u614b\u304c\u60aa\u5316\u3057\u3001\u305d\u306e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4f4e\u4e0b\u306b\u76f8\u5f53\u3059\u308b\u984d\u3092\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 13px;\">\uff08\u203b\uff09\u3000\u672c\u4e8b\u4f8b\u3067\u306fA\u793e\u304cX2\u5e74\uff13\u6708\u671f\u306b\u8a08\u4e0a\u3057\u305f20\u767e\u4e07\u5186\u306e\u5f53\u671f\u7d14\u640d\u5931\u304cA\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u306e\u4f4e\u4e0b\u306b\u76f8\u5f53\u3059\u308b\u984d\u3068\u3057\u3066\u3001\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\uff08\u4ed5\u8a33<strong>\u2463<\/strong>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p><strong>\u25c6\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u306e\u53d6\u5d29\u3057\u304c\u5fc5\u8981\u306a\u5834\u5408<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-100967\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/basic-ac120-11.png\" alt=\"\u8a72\u5f53\u8981\u4ef6 \uff08\u2162\u53c8\u306f\u2163\u306e\u5834\u5408\uff09 \u2162 \u5f15\u5f53\u91d1\u8a08\u4e0a\u5f8c\u3001\u4e0a\u8ff0\u2160\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u5b50\u4f1a\u793e\u7b49\u306e\u8ca1\u653f\u72b6\u614b\u304c\u66f4\u306b\u60aa\u5316\u3057\u3066\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408\u3001\u53c8\u306f\u4e0a\u8ff0\u2161\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u306e\u56de\u5fa9\u53ef\u80fd\u6027\u304c\u898b\u8fbc\u3081\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5f15\u5f53\u91d1\u3092\u53d6\u308a\u5d29\u3057\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u6e1b\u640d\u51e6\u7406\u3059\u308b\u3002 \u2163 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976px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.5em; padding-left: 15px;\"><span style=\"font-size: 13px;\">\uff08\u203b\uff09\u3000\u672c\u4e8b\u4f8b\u3067\u306f\u4e0a\u8a18<strong>\u2162<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u3092\u53d6\u308a\u5d29\u3057\u3001A\u793e\u682a\u5f0f\u3092\u6e1b\u640d\u51e6\u7406\u3057\u3066\u3044\u307e\u3059\uff08\u4ed5\u8a33<strong>\u2465<\/strong>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/p>\n<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c10\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/fv-kaiji\/fv-kaiji.pdf\" target=\"_blank\">\u91d1\u878d\u5546\u54c1\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a> \u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09<\/li>\n<li>\u4f1a\u8a08\u5236\u5ea6\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c14\u53f7\u300c\u91d1\u878d\u5546\u54c1\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09<\/li>\n<\/ul>\n<\/div>\n<span style=\"color: #b22222;\">\u203b\uff19\u6708\u306f\u9000\u8077\u7d66\u4ed8\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\uff3bQuestion\uff3d\u975e\u4e0a\u5834\u5b50\u4f1a\u793e\u306e\u8ca1\u653f\u72b6\u614b\u304c\u60aa\u5316\u3057\u3001\u5f53\u8a72\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u5b9f\u8cea\u4fa1\u984d\u304c\u3042\u308b\u7a0b\u5ea6\u4e0b\u843d\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290,232,250],"tags":[429,530,498],"backnumber":[1855],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 18:32:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/100953"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=100953"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/100953\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=100953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=100953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=100953"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=100953"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=100953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}