{"id":107387,"date":"2016-11-02T10:10:02","date_gmt":"2016-11-02T01:10:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=107387"},"modified":"2016-11-01T12:36:34","modified_gmt":"2016-11-01T03:36:34","slug":"financial-accounting-others-article-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-11\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u3000\u3010\u7b2c126\u56de\u3011ESOP\u2460\u300c\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d\u2015\u50b5\u52d9\u4fdd\u8a3c\u306e\u5c65\u884c\u304c\u751f\u3058\u306a\u3044\u5834\u5408"},"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\u7b2c126\u56de\u3011\u3000ESOP\u2460<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u300d<\/h4>\n<h5 style=\"text-align: center;\">\u2015\u50b5\u52d9\u4fdd\u8a3c\u306e\u5c65\u884c\u304c\u751f\u3058\u306a\u3044\u5834\u5408<\/h5>\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>\u7af9\u672c\u3000\u6cf0\u660e<\/strong><\/p>\n<p>&nbsp;<\/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:#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>\u5f0a\u793e\u306f\uff13\u6708\u6c7a\u7b97\u306e\u4e0a\u5834\u4f01\u696d\u3067\u3059\u3002\u73fe\u5728\u3001\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u3092\u62e1\u5145\u3059\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u5236\u5ea6\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5f53\u8a72\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5f71\u97ff\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>\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4fe1\u8a17\u304c\u4ee5\u4e0b\u306e<strong><span style=\"color: #4169e1;\">\uff08\uff11\uff09<\/span><\/strong>\u53ca\u3073<strong><span style=\"color: #4169e1;\">\uff08\uff12\uff09<\/span><\/strong>\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u671f\u672b\u306b\u304a\u3044\u3066\u4fe1\u8a17\u306e\u8ca1\u7523\u3092\u8cb4\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4169e1;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u59d4\u8a17\u8005\u304c\u4fe1\u8a17\u306e\u5909\u66f4\u3092\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><strong><span style=\"color: #4169e1;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u4f01\u696d\u306b\u4fe1\u8a17\u8ca1\u7523\u306e\u7d4c\u6e08\u7684\u52b9\u679c\u304c\u5e30\u5c5e\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4e8b\u4f8b\u306b\u3088\u308b\u89e3\u8aac\u3009<\/strong><\/h4>\n<p><strong>\u3008\u5f93\u696d\u54e1\u3078\u306e\u798f\u5229\u539a\u751f\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107397\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-1.png\" alt=\"\" width=\"1002\" height=\"720\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u4ed6\u76ca\u4fe1\u8a17\u306e\u8a2d\u5b9a\u6642\uff08X1\u5e74\uff14\u6708\uff09<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u524d\u63d0\u6761\u4ef6<\/h4>\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>\u7532\u793e\uff08\u6c7a\u7b97\u671f\uff13\u6708\u672b\uff09\u306f\u3001\u59d4\u8a17\u8005\u3068\u3057\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u4f01\u696d\u306e\u5f93\u696d\u54e1\u3092\u53d7\u76ca\u8005\u3001\u4fe1\u8a17\u9280\u884c\u3092\u53d7\u8a17\u8005\u3068\u3059\u308b\u4fe1\u8a17\u5951\u7d04\uff08\u6c7a\u7b97\u671f\uff13\u6708\u672b\uff09\u306b\u57fa\u3065\u304d\u3001\u91d1\u92ad100 \u306e\u4ed6\u76ca\u4fe1\u8a17\u306e\u8a2d\u5b9a\u3092\u884c\u3046\uff08\u5f53\u8a72\u91d1\u92ad\u306f\u3001\u4fe1\u8a17\u306e\u8a2d\u5b9a\u53ca\u3073\u904b\u55b6\u306e\u8af8\u8cbb\u7528\u306b\u7528\u3044\u3089\u308c\u308b\uff09\u3002\u7532\u793e\u306f\u3001\u4fe1\u8a17\u306e\u5909\u66f4\u3092\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-107403 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-2.png\" alt=\"X1\u5e744\u6708\uff08\u671f\u9996\uff09\u306e\u7532\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u95a2\u9023\u52d8\u5b9a\u306e\u307f\uff09 \u73fe\u91d1\u9810\u91d1 100 \u81ea\u5df1\u682a\u5f0f \u25b3 400\" width=\"524\" height=\"65\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-2.png 655w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-2-300x37.png 300w\" sizes=\"(max-width: 524px) 100vw, 524px\" \/><\/p>\n<\/div>\n<h4>\uff08\uff12\uff09\u3000\u7532\u793e\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107404\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-3.png\" alt=\"\u4fe1\u8a17\u53e3 100 \uff0f \u73fe\u91d1\u9810\u91d1 100\" width=\"562\" height=\"38\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.8em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4fe1\u8a17\u8a2d\u5b9a\u3055\u308c\u305f\u91d1\u92ad\u306f\u3001\u4ea4\u4ed8\u3055\u308c\u308b\u682a\u5f0f\u306e\u53d6\u5f97\u3001\u4fe1\u8a17\u306e\u8a2d\u5b9a\u53ca\u3073\u904b\u55b6\u306e\u8af8\u8cbb\u7528\u306b\u7528\u3044\u3089\u308c\u308b\u305f\u3081\u3001\u3053\u3053\u3067\u306f\u4fe1\u8a17\u53e3\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h4><strong>\uff12\u3000\u4fe1\u8a17\u306b\u304a\u3051\u308b\u501f\u5165\u6642\uff08X1\u5e74\uff14\u6708\uff09<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u524d\u63d0\u6761\u4ef6<\/h4>\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>\u53d7\u8a17\u8005\u306f\u3001\u4fe1\u8a17\u306b\u3066\u3001\u4ed6\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089500\u306e\u501f\u5165\uff08\u4fe1\u8a17\u306f\u5e74\u9593\u5229\u606f20\u3092\u671f\u672b\u306b\u652f\u6255\u3046\uff09\u3092\u884c\u3044\u3001\u7532\u793e\u306f\u305d\u306e\u5168\u984d\u306b\u5bfe\u3057\u50b5\u52d9\u4fdd\u8a3c\u3092\u884c\u3046\uff08\u4fe1\u8a17\u306f\u7532\u793e\u306b\u5e74\u9593\u4fdd\u8a3c\u6599\uff15\u3092\u671f\u9996\u306b\u652f\u6255\u3046\uff09\u3002<\/p>\n<\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u7532\u793e\u306e\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107405\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-4.png\" alt=\"\" width=\"562\" height=\"38\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-4.png 703w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-4-300x20.png 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/p>\n<h4><strong>\uff13\u3000\u7532\u793e\u304b\u3089\u4fe1\u8a17\u3078\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u6642\uff08X1 \u5e74\uff14\u6708\uff09<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u524d\u63d0\u6761\u4ef6<\/h4>\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>\u7532\u793e\u306f\u3001\u4fe1\u8a17\u306b\u5bfe\u3057\u6642\u4fa1500\u3067\u3001\u52df\u96c6\u682a\u5f0f\u306e\u767a\u884c\u7b49\u306e\u624b\u7d9a\u306b\u3088\u308b\u81ea\u5df1\u682a\u5f0f250\u682a\uff08\u5e33\u7c3f\u4fa1\u984d400\uff09\u306e\u51e6\u5206\u3092\u884c\u3044\u3001\u91d1\u92ad500\u3092\u53d7\u3051\u53d6\u308b\u3002<\/p>\n<\/div>\n<h4>\uff08\uff12\uff09\u3000\u7532\u793e\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107406\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-5.png\" alt=\"\" width=\"562\" height=\"71\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-5.png 703w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-5-300x37.png 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -1.8em; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u4fe1\u8a17\u304b\u3089\u306e\u5bfe\u4fa1\u306e\u6255\u8fbc\u671f\u65e5\u306b\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3092\u8a8d\u8b58\u3059\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4fe1\u8a17\u306b\u304a\u3051\u308b\u7532\u793e\u682a\u5f0f\u306e\u58f2\u5374\u6642\uff08X1\u5e74\uff14\u6708\u304b\u3089X2\u5e74\uff13\u6708\uff09<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u524d\u63d0\u6761\u4ef6<\/h4>\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>\u53d7\u8a17\u8005\u306f\u3001\u4fe1\u8a17\u3092\u901a\u3058\u3066\u7532\u793e\u682a\u5f0f150\u682a\u3092\u7532\u793e\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u5bfe\u3057\u3066\u6642\u4fa1320\u3067\u58f2\u5374\u3059\u308b\u3002<\/p>\n<\/div>\n<h4>\uff08\uff12\uff09\u3000\u7532\u793e\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107408\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-6.png\" alt=\"\" width=\"562\" height=\"38\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-6.png 703w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-6-300x20.png 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/p>\n<h4><strong>\uff15\u3000\u7532\u793e\u306e\u6c7a\u7b97\u6642\uff08X2\u5e74\uff13\u6708\uff09<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u524d\u63d0\u6761\u4ef6<\/h4>\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>\u7532\u793e\u306e\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u4fe1\u8a17\u306e\u8ca1\u7523\u3092\u7532\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3002\u306a\u304a\u3001\u4fe1\u8a17\u306b\u304a\u3044\u3066\u306f\u5f53\u671f\u306b\u8af8\u8cbb\u752810\u3001\u652f\u6255\u5229\u606f20\u53ca\u3073\u652f\u6255\u4fdd\u8a3c\u6599\uff15\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-107409 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-7.png\" alt=\"X2\u5e743\u6708\u671f\u306e\u4fe1\u8a17\u306e\u8a66\u7b97\u8868 \u73fe\u91d1\u9810\u91d1 385 \u501f\u5165\u91d1 500 \u7532\u793e\u682a\u5f0f 200 \u4fe1\u8a17\u5143\u672c 100 \u8af8\u8cbb\u7528 10 \u7532\u793e\u682a\u5f0f\u58f2\u5374\u76ca 20 \u652f\u6255\u5229\u606f 20 \u652f\u6255\u4fdd\u8a3c\u6599 5\" width=\"525\" height=\"198\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-7.png 656w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-7-300x112.png 300w\" sizes=\"(max-width: 525px) 100vw, 525px\" \/><\/p>\n<\/div>\n<h4>\uff08\uff12\uff09\u3000\u7532\u793e\u306e\u4f1a\u8a08\u51e6\u7406<\/h4>\n<p><strong>\u2460\u3000\u4fe1\u8a17\u306e\u8ca1\u7523\u3092\u7532\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107410\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-8.png\" alt=\"\" width=\"562\" height=\"170\" \/><\/p>\n<p><strong>\u2461\u3000\u4fe1\u8a17\u8a2d\u5b9a\u6642\u306b\u4fe1\u8a17\u53e3\u3068\u3057\u305f100\u3092\u4fe1\u8a17\u5143\u672c\u3068\u76f8\u6bba<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107412\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-9.png\" alt=\"\" width=\"562\" height=\"38\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-9.png 703w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-9-300x20.png 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/p>\n<p><strong>\u2462\u3000\u4fe1\u8a17\u306e\u640d\u76ca\u306f\u3001\u5f93\u696d\u54e1\u306b\u5e30\u5c5e\u3059\u308b\u305f\u3081\u3001\u4fe1\u8a17\u53e3\u306b\u632f\u308a\u66ff\u3048<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107414\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-10.png\" alt=\"\" width=\"562\" height=\"104\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-10.png 703w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-10-300x55.png 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/p>\n<p><strong>\u2463\u3000\u4fe1\u8a17\u306b\u304a\u3051\u308b\u7532\u793e\u682a\u5f0f\u3092\u81ea\u5df1\u682a\u5f0f\u306b\u632f\u308a\u66ff\u3048<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107418\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-11.png\" alt=\"\" width=\"562\" height=\"38\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-11.png 703w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-11-300x20.png 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/p>\n<div style=\"padding: 10px; border: 3px dotted #999999; background-color: #ffffff;\"><strong>\uff08\u53c2\u8003\uff09<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"wp-image-107419 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-12.png\" alt=\"X2\u5e743\u6708\u671f\u306e\u7532\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868\uff08\u95a2\u9023\u9805\u76ee\u306e\u307f\uff09 \u73fe\u91d1\u9810\u91d1 890 \u501f\u5165\u91d1 500 \u4fe1\u8a17\u53e3 15 \u305d\u306e\u4ed6\u8cc7\u672c\u5270\u4f59\u91d1 100 \u305d\u306e\u4ed6\u5229\u76ca\u5270\u4f59\u91d1 5 \u81ea\u5df1\u682a\u5f0f \u25b3 200&lt;\/div&gt; X2\u5e743\u6708\u671f\u306e\u7532\u793e\u306e\u640d\u76ca\u8a08\u7b97\u66f8\uff08\u95a2\u9023\u9805\u76ee\u306e\u307f\uff09 \u53d7\u53d6\u4fdd\u8a3c\u6599 5\" width=\"529\" height=\"266\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-12.png 661w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/basic-ac126-12-300x151.png 300w\" sizes=\"(max-width: 529px) 100vw, 529px\" \/><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3008\u4f1a\u8a08\u51e6\u7406\u306e\u89e3\u8aac\u3009<\/strong><\/h4>\n<p>\u5f93\u696d\u54e1\u3078\u306e\u798f\u5229\u539a\u751f\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306f\u3001\u6982\u306d\u4e0a\u8a18\u306e\u4e8b\u4f8b\u306e\u3088\u3046\u306a\u53d6\u5f15\u304b\u3089\u69cb\u6210\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u3067\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4fe1\u8a17\u304c\u4ee5\u4e0b\u306e<strong><span style=\"color: #4169e1;\">\uff08\uff11\uff09<\/span><\/strong>\u53ca\u3073<span style=\"color: #4169e1;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u671f\u672b\u306b\u304a\u3044\u3066\u4fe1\u8a17\u306e\u8ca1\u7523\u3092\u8cb4\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u300c\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\u7b2c\uff13\u9805\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4169e1;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u59d4\u8a17\u8005\u304c\u4fe1\u8a17\u306e\u5909\u66f4\u3092\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\"><span style=\"color: #4169e1;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u4f01\u696d\u306b\u4fe1\u8a17\u8ca1\u7523\u306e\u7d4c\u6e08\u7684\u52b9\u679c\u304c\u5e30\u5c5e\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408<\/p>\n<p>\u306a\u304a\u3001\u672c\u4e8b\u4f8b\u3067\u306f\u3001\u52df\u96c6\u682a\u5f0f\u306e\u767a\u884c\u7b49\u306e\u624b\u7d9a\u306b\u3088\u308b\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3088\u3063\u3066\u4fe1\u8a17\u304c\u7532\u793e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u53d6\u5f97\u306f\u3001\u52df\u96c6\u682a\u5f0f\u306e\u767a\u884c\u7b49\u306e\u624b\u7d9a\u306b\u3088\u308b\u65b0\u682a\u767a\u884c\u3084\u5e02\u5834\u304b\u3089\u306e\u682a\u5f0f\u53d6\u5f97\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6b21\u56de\u306f\u3001\u53d7\u7d66\u6a29\u3092\u4ed8\u4e0e\u3055\u308c\u305f\u5f93\u696d\u54e1\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\uff08\u4fe1\u8a17\u304c\u5e02\u5834\u304b\u3089\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\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>\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c30\u53f7\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/kansoka2015\/kansoka_2015_5.pdf\" target=\"_blank\">\u5f93\u696d\u54e1\u7b49\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u53d6\u5f15\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/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<\/p><\/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>\u5f0a\u793e\u306f\uff13\u6708\u6c7a\u7b97\u306e\u4e0a\u5834\u4f01\u696d\u3067\u3059\u3002\u73fe\u5728\u3001\u5f93\u696d\u54e1\u306e\u798f\u5229\u539a\u751f\u3092\u62e1\u5145\u3059\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306b\u4fe1\u8a17\u3092\u901a\u3058\u3066\u81ea\u793e\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u5236\u5ea6\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u3053\u3067\u3001\u5f53\u8a72\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5f71\u97ff\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":[276,178,167,182,290,232],"tags":[524,534],"backnumber":[1867],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 11:08:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/107387"}],"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=107387"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/107387\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=107387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=107387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=107387"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=107387"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=107387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}