{"id":107208,"date":"2016-10-27T10:10:05","date_gmt":"2016-10-27T01:10:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=107208"},"modified":"2016-10-27T10:39:54","modified_gmt":"2016-10-27T01:39:54","slug":"financial-accounting-article-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/","title":{"rendered":"\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9\u3000\u3010\u7b2c31\u56de\u3011\u300c\u5727\u7e2e\u8a18\u5e33\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c31\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5727\u7e2e\u8a18\u5e33\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>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u306f\u3058\u3081\u306b\u3011<\/strong><\/h4>\n<p>\u4eca\u56de\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002\u306a\u304a\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3084\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u7b97\u5b9a\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u89e3\u8aac\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u53ca\u3073\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u4e0a\u3001\u4e3b\u306a\u5727\u7e2e\u8a18\u5e33\u3068\u3057\u3066\u4ee5\u4e0b\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u5727\u7e2e\u8a18\u5e33\u300b<\/strong><\/p>\n<ul>\n<li>\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49<\/li>\n<li>\u5de5\u4e8b\u8ca0\u62c5\u91d1\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49<\/li>\n<li>\u4fdd\u967a\u91d1\u7b49\u3067\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u7b49<\/li>\n<li>\u4ea4\u63db\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u4e0a\u306e\u5727\u7e2e\u8a18\u5e33\u300b<\/strong><\/p>\n<ul>\n<li>\u53ce\u5bb9\u7b49\u306b\u4f34\u3044\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/li>\n<li>\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u5404\u30b9\u30c6\u30c3\u30d7\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u305d\u308c\u305e\u308c\u306e\u30da\u30fc\u30b8\u306b\u79fb\u52d5\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/2\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff11\u3000\u5727\u7e2e\u8a18\u5e33\u306e\u5206\u985e<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/3\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff12\u3000\u4ea4\u63db\u53d6\u5f15<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/4\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff13\u3000\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e<\/a><\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/08\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"\" style=\"text-align:center;\"><a class=\"button blue_b small\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/5\/\"  style=\"background-color:; color:#000000;font-family:georgia;font-weight:;-moz-border-radius: px; border-radius: px;#000000\" data-bg=\"\" data-hoverbg=\"\" data-text=\"#000000\" data-texthover=\"\">STEP\uff14\u3000\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49<\/a><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-0-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107212\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-0-1.png\" alt=\"\" width=\"1224\" height=\"2223\" \/><\/a><br \/>\n<!--more--><\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/2\/\">\u3010STEP\uff11\u3011\u5727\u7e2e\u8a18\u5e33\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/3\/\">\u3010STEP\uff12\u3011\u4ea4\u63db\u53d6\u5f15<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/4\/\">\u3010STEP\uff13\u3011\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/5\/\">\u3010STEP\uff14\u3011\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff11\u3011\u5727\u7e2e\u8a18\u5e33\u306e\u5206\u985e<\/strong><\/h4>\n<\/div>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5927\u304d\u3044\u753b\u50cf\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107213\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-1-1.png\" alt=\"\" width=\"1210\" height=\"378\" \/><\/a><\/p>\n<p>\u5727\u7e2e\u8a18\u5e33\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u76e3\u67fb\u7b2c\u4e00\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c43\u53f7\u300c\u5727\u7e2e\u8a18\u5e33\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u308a\u6271\u3044\uff08\u4ee5\u4e0b\u3001\u300c43\u53f7\u300d\u3068\u3044\u3046\uff09\u300d\u306b\u304a\u3044\u3066<span style=\"color: #b22222;\">\u300c\u4ea4\u63db\u53d6\u5f15\u300d\u3001\u300c\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e\u300d\u3001\u300c\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u300d<\/span>\u306e\uff13\u3064\u306b\u5206\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u3053\u306e\uff13\u3064\u306e\u5206\u985e\u306e\u3069\u308c\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u3092\u3001\u307e\u305a\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u4ea4\u63db\u3084\u63db\u5730\u51e6\u5206\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u306e\u5834\u5408\u3001\u300c\u4ea4\u63db\u53d6\u5f15\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u6b21\u306b<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/3\/\">\u3010STEP\uff12\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u53ce\u7528\u7b49\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u3084\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u3067\u53ce\u7528\u7b49\u306b\u985e\u3059\u308b\u5727\u7e2e\u8a18\u5e33\uff08\u5be9\u7406\u5ba4\u60c5\u5831\u7b2c\uff15\u53f7\uff12\uff0e\uff08\uff12\uff09\uff09\u306e\u5834\u5408\u3001\u300c\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u6b21\u306b<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/4\/\">\u3010STEP\uff13\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u306e\u5834\u5408\u3001\u300c\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u6b21\u306b<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/5\/\">\u3010STEP\uff14\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002\u307e\u305f\u3001\u4fdd\u967a\u5dee\u76ca\u306e\u5727\u7e2e\u8a18\u5e33\uff08\u4fdd\u967a\u91d1\u7b49\u3067\u540c\u4e00\u7a2e\u985e\u3001\u540c\u4e00\u7528\u9014\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u9650\u308b\uff09\u306e\u5834\u5408\u3082\u300c\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u6b21\u306b<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/5\/\">\u3010STEP\uff14\u3011<\/a>\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/2\/\">\u3010STEP\uff11\u3011\u5727\u7e2e\u8a18\u5e33\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/3\/\">\u3010STEP\uff12\u3011\u4ea4\u63db\u53d6\u5f15<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/4\/\">\u3010STEP\uff13\u3011\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/5\/\">\u3010STEP\uff14\u3011\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff12\u3011\u4ea4\u63db\u53d6\u5f15<\/strong><\/h4>\n<\/div>\n<h4><strong>\uff08\uff11\uff09\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u4ea4\u63db\u53d6\u5f15\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u7a0e\u52d9\u51e6\u7406\u3067\u306f\u3001\u539f\u5247\u3001\u4ea4\u63db\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u5727\u7e2e\u640d\u76f8\u5f53\u984d\u3092\u76f4\u63a5\u63a7\u9664\u3059\u308b\uff08<span style=\"color: #b22222;\">\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f<\/span>\uff09\u3002\u307e\u305f\u3001\u4ea4\u63db\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u3064\u3044\u3066\u3001\u5727\u7e2e\u640d\u76f8\u5f53\u984d\u3092\u76f4\u63a5\u63a7\u9664\u3057\u306a\u3044\u3067\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u305d\u306e\u4ea4\u63db\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u7d4c\u8cbb\u3068\u306e\u5408\u8a08\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u4e0b\u3089\u306a\u3044\u91d1\u984d\u3092\u4ea4\u63db\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/p>\n<p>\u4f1a\u8a08\u4e0a\u3001\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u6e1b\u984d\u3059\u308b\u305f\u3081\u3001\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u306e\u8003\u3048\u65b9\u306b\u7167\u3089\u3057\u3066\u9069\u5207\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4f1a\u8a08\u4e0a\u306f\u3001\u4ea4\u63db\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u53d6\u5f97\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u7d4c\u8cbb\u306e\u5408\u8a08\u984d\u3068\u3059\u308b\u51e6\u7406\uff08<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\uff09\u304c\u9069\u5207\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\uff0843\u53f7\u2161\uff11\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"text-decoration: underline;\">\u81ea\u5df1\u6240\u6709\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u4ea4\u63db\u306b\u540c\u4e00\u7a2e\u985e\u30fb\u540c\u4e00\u7528\u9014\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u304d\u306f\u3001\u8cc7\u7523\u9593\u306e\u9023\u7d9a\u6027\u53c8\u306f\u540c\u4e00\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u3067\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u3057\u3066\u51e6\u7406\u3057\u305f\u5834\u5408\uff08<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u3068\u3057\u305f\u5834\u5408\uff09\u3001\u76e3\u67fb\u4e0a\u59a5\u5f53\u306a\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span>\u3068\u3055\u308c\u3066\u3044\u308b\uff0843\u53f7\u4e00\uff11\u3001\u2162\uff11\uff09\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u8868\u793a<\/strong><\/h4>\n<p>\u4ea4\u63db\u53d6\u5f15\u306e\u5834\u5408\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u305d\u306e\u307e\u307e\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u3055\u308c\u308b\u305f\u3081\u3001\u5727\u7e2e\u640d\u53ca\u3073\u8b72\u6e21\u76ca\u306b\u95a2\u3059\u308b\u640d\u76ca\u8868\u793a\u306e\u554f\u984c\u306f\u751f\u3058\u306a\u3044\uff0843\u53f7\u2162\uff13\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff11\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u4ea4\u63db\u306b\u3088\u308a\u3001\u540c\u4e00\u7a2e\u985e\u30fb\u540c\u4e00\u7528\u9014\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u4ea4\u63db\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u3064\u3044\u3066\u3001\u76f4\u63a5\u63a7\u9664\u3057\u306a\u3044\u3067\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u3068\u305d\u306e\u4ea4\u63db\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u7d4c\u8cbb\u3068\u306e\u5408\u8a08\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u4e0b\u3089\u306a\u3044\u91d1\u984d\u3092\u4ea4\u63db\u53d6\u5f97\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u3059\u308b\u3002<\/p>\n<ul>\n<li>\u8b72\u6e21\u56fa\u5b9a\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3000\uff65\uff65\uff65\u300012,000<\/li>\n<li>\u53d6\u5f97\u56fa\u5b9a\u8cc7\u7523\u306e\u6642\u4fa1\u3000\uff65\uff65\uff65\u300015,000<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4ea4\u63db\u6642\u306e\u4f1a\u8a08\u51e6\u7406\u3011<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-108698\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-2-1.png\" alt=\"\" width=\"1016\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-2-1.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-2-1-300x13.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/2\/\">\u3010STEP\uff11\u3011\u5727\u7e2e\u8a18\u5e33\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/3\/\">\u3010STEP\uff12\u3011\u4ea4\u63db\u53d6\u5f15<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/4\/\">\u3010STEP\uff13\u3011\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/5\/\">\u3010STEP\uff14\u3011\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff13\u3011\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e<\/strong><\/h4>\n<\/div>\n<h4><strong>\uff08\uff11\uff09\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u53ce\u7528\u7b49\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u306e\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u3001\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u3068\u5727\u7e2e\u8a18\u5e33\u65b9\u5f0f\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/3\/\"><span style=\"text-decoration: underline;\">\u3010STEP\uff12\u3011<\/span><\/a>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u6e1b\u984d\u3059\u308b\u305f\u3081\u3001\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u306e\u8003\u3048\u65b9\u306b\u7167\u3089\u3057\u3066\u9069\u5207\u3067\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306f\u3001\u7a4d\u7acb\u91d1\u65b9\u5f0f\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u53ce\u7528\u7b49\u306b\u3088\u308a\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u65b0\u305f\u306b\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u304c\u3001\u8b72\u6e21\u8cc7\u7523\u3068\u540c\u4e00\u7a2e\u985e\u3001\u540c\u4e00\u7528\u9014\u3067\u3042\u308b\u7b49\u53d6\u5f97\u8cc7\u7523\u306e\u4fa1\u984d\u3068\u3057\u3066\u8b72\u6e21\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4ed8\u3059\u3053\u3068\u304c\u9069\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306b\u3001<span style=\"text-decoration: underline;\">\u8b72\u6e21\u76ca\u76f8\u5f53\u984d\u3092\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3057\u305f\u5834\u5408\uff08\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\uff09\u306f\u5f53\u9762\u3001\u76e3\u67fb\u4e0a\u59a5\u5f53\u306a\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span>\uff0843\u53f7\u4e00\uff12\u3001\u2162\uff12\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u53ce\u7528\u7b49\u306b\u3088\u308a\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u5727\u7e2e\u5bfe\u8c61\u8cc7\u7523\u3092\u53d6\u5f97\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u5727\u7e2e\u8a18\u5e33\u898b\u8fbc\u984d\u306f\u3001\u672a\u6c7a\u7b97\u7279\u5225\u52d8\u5b9a\u7b49\u306e\u9069\u5f53\u306a\u79d1\u76ee\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8ca0\u50b5\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\uff0843\u53f7\u4e00\uff08\u6ce8\uff12\uff09\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff12\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u571f\u5730\u304c\u53ce\u7528\u3055\u308c\u305f\u305f\u3081\u3001\u88dc\u511f\u91d1\u5168\u984d\u3067\u65b0\u305f\u306a\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u8b72\u6e21\u3057\u305f\u571f\u5730\u306e\u5e33\u7c3f\u4fa1\u984d\u3000\uff65\uff65\uff65\u300010,000<\/li>\n<li>\u88dc\u511f\u91d1\u3000\uff65\uff65\uff65\u300020,000<\/li>\n<li>\u5727\u7e2e\u9650\u5ea6\u984d\u3000\uff65\uff65\uff65\u300010,000<\/li>\n<li>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3000\uff65\uff65\uff65\u300035\uff05<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u7a4d\u7acb\u91d1\u65b9\u5f0f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107220\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-3-1.png\" alt=\"\" width=\"1016\" height=\"89\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -1.8em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5727\u7e2e\u9650\u5ea6\u984d10,000\uff0d\uff0810,000\u00d735\uff05\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u56fa\u5b9a\u8cc7\u7523\u5727\u7e2e\u7a4d\u7acb\u91d1\u306f\u3001\u571f\u5730\u306e\u58f2\u5374\u6642\u306b\u53d6\u308a\u5d29\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5727\u7e2e\u9650\u5ea6\u984d10,000\u00d735\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4f1a\u8a08\u4e0a\u306e\u571f\u5730\u306e\u8a08\u4e0a\u984d\u306f20,000\u3067\u3042\u308b\u3002\u4e00\u65b9\u3001\u7a0e\u52d9\u4e0a\u306e\u571f\u5730\u306e\u8a08\u4e0a\u984d\u306f\u300110,000\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u571f\u5730\uff1e\u7a0e\u52d9\u4e0a\u306e\u571f\u5730\u306e\u305f\u3081\u3001\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u304c\u751f\u3058\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u58f2\u5374\u306b\u3088\u308a\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3055\u308c\u305f\u5834\u5408\u3001\u53d6\u308a\u5d29\u3059\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107221\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-3-2.png\" alt=\"\" width=\"1016\" height=\"47\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.8em; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5727\u7e2e\u9650\u5ea6\u984d10,000<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u571f\u5730\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u52b9\u679c\u306e\u8a08\u4e0a\u306f\u306a\u3044\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u8868\u793a<\/strong><\/h4>\n<p>\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u53ce\u7528\u7b49\u306b\u4f34\u3046\u4ee3\u66ff\u8cc7\u7523\u306e\u53d6\u5f97\u3084\u3001\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306b\u3088\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u5834\u5408\u3001\u672c\u6765\u306a\u3089\u3001\u640d\u76ca\u8a08\u7b97\u4e0a\u3001\u5727\u7e2e\u640d\u3068\u8b72\u6e21\u76ca\u3068\u3092\u76f8\u6bba\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u304c\u3001<span style=\"text-decoration: underline;\">\u4e21\u5efa\u8868\u793a\u3057\u3066\u3082\u76e3\u67fb\u4e0a\u59a5\u5f53\u306a\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span>\uff0843\u53f7\u2162\uff13\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u5834\u5408\u3001\u53d6\u5f97\u8cc7\u7523\u306b\u3064\u304d<span style=\"text-decoration: underline;\">\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3063\u305f\u65e8\u53ca\u3073\u5727\u7e2e\u984d\u3092\u8ca1\u52d9\u8af8\u8868\u306b\u6ce8\u8a18\u3059\u308b<\/span>\u3002\u306a\u304a\u3001\u5f53\u8a72\u6ce8\u8a18\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u304c\u884c\u308f\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306e\u307f\u884c\u3048\u3070\u8db3\u308a\u308b\uff0843\u53f7\u4e00\uff08\u6ce8\uff13\uff09\u3001\u2162\uff15\uff09\u3002<\/p>\n<p><!--nextpage--><\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5404\u30b9\u30c6\u30c3\u30d7\u306b\u79fb\u52d5\u3059\u308b\u5834\u5408\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/\">\u3010\u306f\u3058\u3081\u306b\u3011<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/2\/\">\u3010STEP\uff11\u3011\u5727\u7e2e\u8a18\u5e33\u306e\u5206\u985e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/3\/\">\u3010STEP\uff12\u3011\u4ea4\u63db\u53d6\u5f15<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/4\/\">\u3010STEP\uff13\u3011\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e<\/a><\/li>\n<li><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/5\/\">\u3010STEP\uff14\u3011\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"-moz-border-radius: 0px; border-radius: 0px;background-color:#FFCC99;color:#000000;border-color:#000000;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u3010STEP\uff14\u3011\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49<\/strong><\/h4>\n<\/div>\n<h4><strong>\uff08\uff11\uff09\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u306b\u3088\u308b\u5727\u7e2e\u8a18\u5e33\u306e\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u3001\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u3068\u5727\u7e2e\u8a18\u5e33\u65b9\u5f0f\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/3\/\">\u3010STEP\uff12\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u306f\u3001\u53d6\u5f97\u539f\u4fa1\u3092\u6e1b\u984d\u3059\u308b\u305f\u3081\u3001\u53d6\u5f97\u539f\u4fa1\u4e3b\u7fa9\u306e\u8003\u3048\u65b9\u306b\u7167\u3089\u3057\u3066\u9069\u5207\u3067\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u4e0a\u306f\u3001\u7a4d\u7acb\u91d1\u65b9\u5f0f\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3057\u305f\u5834\u5408\uff08\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\uff09\u3082\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u6ce8\u89e324\u306e\u8da3\u65e8\u306b\u7167\u3089\u3057\u3066\u3001\u76e3\u67fb\u4e0a\u59a5\u5f53\u306a\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span>\uff0843\u53f7\u4e00\uff08\u6ce8\uff11\uff09\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"text-decoration: underline;\">\u4fdd\u967a\u5dee\u76ca\u306b\u3064\u3044\u3066\u3082\u3001\u4fdd\u967a\u91d1\u7b49\u3067\u540c\u4e00\u7a2e\u985e\u3001\u540c\u4e00\u7528\u9014\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f\u3082\u76e3\u67fb\u4e0a\u3001\u59a5\u5f53\u306a\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046<\/span>\uff0843\u53f7\u2162\uff12\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u5eab\u88dc\u52a9\u91d1\u3001\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u3092\u53d7\u3051\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u5727\u7e2e\u5bfe\u8c61\u8cc7\u7523\u3092\u53d6\u5f97\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u5727\u7e2e\u8a18\u5e33\u898b\u8fbc\u984d\u306f\u3001\u672a\u6c7a\u7b97\u7279\u5225\u52d8\u5b9a\u7b49\u306e\u9069\u5f53\u306a\u79d1\u76ee\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u8ca0\u50b5\u306e\u90e8\u306b\u8a08\u4e0a\u3059\u308b\uff0843\u53f7\u4e00\uff08\u6ce8\uff12\uff09\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #228b22;\"><strong>\u300a\u8a2d\u4f8b\uff13\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#228B22;\"><\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">X\uff11\u5e74\u5ea6\u672b\u306b\u56fd\u5eab\u88dc\u52a9\u91d110,000\u3092\u53d7\u9818\u3057\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u5185\u306b\u5efa\u7269\u309230,000\u3067\u53d6\u5f97\u3057\u305f\u3002<\/p>\n<ul>\n<li>\u5727\u7e2e\u9650\u5ea6\u984d\u3000\uff65\uff65\uff65\u300010,000<\/li>\n<li>\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u306f35\uff05\u3068\u3059\u308b\u3002<\/li>\n<li>\u6e1b\u4fa1\u511f\u5374\u306f10\u5e74\u3001\u5b9a\u984d\u6cd5\u3068\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u5eab\u88dc\u52a9\u91d1\u306e\u53d7\u9818\uff08X\uff11\u5e74\u5ea6\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-108702\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-1.png\" alt=\"\" width=\"1016\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-1.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-1-300x14.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\uff08X\uff11\u5e74\u5ea6\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107237\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-2.png\" alt=\"\" width=\"1016\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-2.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-2-300x14.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u5727\u7e2e\u8a18\u5e33\uff08X\uff11\u5e74\u5ea6\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u7a4d\u7acb\u91d1\u65b9\u5f0f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107238\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-3.png\" alt=\"\" width=\"1016\" height=\"89\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-3.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-3-300x26.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -1.8em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5727\u7e2e\u9650\u5ea6\u984d10,000\uff0d\uff0810,000\u00d735\uff05\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u56fa\u5b9a\u8cc7\u7523\u5727\u7e2e\u7a4d\u7acb\u91d1\u306f\u3001\u5efa\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u3001\u58f2\u5374\u7b49\u306b\u3088\u308a\u53d6\u308a\u5d29\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5727\u7e2e\u9650\u5ea6\u984d10,000\u00d735\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4f1a\u8a08\u4e0a\u306e\u5efa\u7269\u306e\u8a08\u4e0a\u984d\u306f30,000\u3067\u3042\u308b\u3002\u4e00\u65b9\u3001\u7a0e\u52d9\u4e0a\u306e\u571f\u5730\u306e\u8a08\u4e0a\u984d\u306f\u300120,000\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u3057\u305f\u304c\u3063\u3066\u3001\u4f1a\u8a08\u4e0a\u306e\u5efa\u7269\uff1e\u7a0e\u52d9\u4e0a\u306e\u5efa\u7269\u306e\u305f\u3081\u3001\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u304c\u751f\u3058\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3001\u58f2\u5374\u7b49\u306b\u3088\u308a\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u304c\u89e3\u6d88\u3055\u308c\u305f\u5834\u5408\u3001\u53d6\u308a\u5d29\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-108703\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-4.png\" alt=\"\" width=\"1016\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-4.png 1016w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-4-300x13.png 300w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -1.8em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5727\u7e2e\u9650\u5ea6\u984d10,000<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u4f1a\u8a08\u4e0a\u3068\u7a0e\u52d9\u4e0a\u306e\u5efa\u7269\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u52b9\u679c\u306e\u8a08\u4e0a\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u6e1b\u4fa1\u511f\u5374\uff08X\uff12\u5e74\u5ea6\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2460\u3000\u7a4d\u7acb\u91d1\u65b9\u5f0f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107240\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-5.png\" alt=\"\" width=\"1018\" height=\"88\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-5.png 1018w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-5-300x25.png 300w\" sizes=\"(max-width: 1018px) 100vw, 1018px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -1.8em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000<span style=\"font-size: 12px;\">6,500\u00f710\u5e74<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000<span style=\"font-size: 12px;\">3,500\u00f710\u5e74<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2461\u3000\u76f4\u63a5\u6e1b\u984d\u65b9\u5f0f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107241\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-6.png\" alt=\"\" width=\"1018\" height=\"47\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-6.png 1018w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-4-6-300x13.png 300w\" sizes=\"(max-width: 1018px) 100vw, 1018px\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#228B22;\"><\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u8868\u793a<\/strong><\/h4>\n<p>\u56fd\u5eab\u88dc\u52a9\u91d1\u3084\u5de5\u4e8b\u8ca0\u62c5\u91d1\u7b49\u306b\u3064\u3044\u3066\u3082\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-24\/4\/\">\u3010STEP\uff13\u3011<\/a>\u306e\u4ea4\u63db\u53d6\u5f15\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u540c\u69d8\u306b\u672c\u6765\u306a\u3089\u3001\u640d\u76ca\u8a08\u7b97\u4e0a\u3001\u5727\u7e2e\u640d\u3068\u53d7\u5165\u76ca\u3068\u3092\u76f8\u6bba\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u304c\u3001<span style=\"text-decoration: 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#800000;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u4ee5\u4e0a\u3001\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u307e\u3068\u3081\u305f\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u518d\u63b2\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30a6\u30a3\u30f3\u30c9\u30a6\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-0-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-107212\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/f_chart31-0-1.png\" alt=\"\" width=\"1224\" height=\"2223\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u30d5\u30ed\u30fc\u30fb\u30c1\u30e3\u30fc\u30c8\u3092\u4f7f\u3063\u3066\u5b66\u3076\u4f1a\u8a08\u5b9f\u52d9 \u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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>\u4eca\u56de\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002\u306a\u304a\u3001\u5727\u7e2e\u8a18\u5e33\u306e\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3084\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u7b97\u5b9a\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u89e3\u8aac\u3057\u3066\u3044\u306a\u3044\u3002<br \/>\n\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u53ca\u3073\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u4e0a\u3001\u4e3b\u306a\u5727\u7e2e\u8a18\u5e33\u3068\u3057\u3066\u4ee5\u4e0b\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\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],"tags":[620,307],"backnumber":[1866],"series":[1167],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 05:12:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/107208"}],"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=107208"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/107208\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=107208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=107208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=107208"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=107208"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=107208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}