{"id":114485,"date":"2017-01-19T10:12:51","date_gmt":"2017-01-19T01:12:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=114485"},"modified":"2017-01-18T17:00:28","modified_gmt":"2017-01-18T08:00:28","slug":"financial-accounting-others-article-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-others-article-18\/","title":{"rendered":"\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u6761\u4ef6\u5909\u66f4\u306e\u4f1a\u8a08\u51e6\u7406\u2460\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08<span style=\"font-size: 18px;\">\u3092<\/span>\u5b66\u3076<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5FFFA;color:#000000;border-color:#556B2F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2460<\/span><\/strong>\u3000\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u5909\u52d5\u3055\u305b\u308b\u6761\u4ef6\u5909\u66f4\uff08\u4eca\u56de\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2461<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u3092\u5909\u52d5\u3055\u305b\u308b\u6761\u4ef6\u5909\u66f4\uff08\u3010\u7b2c\uff18\u56de\u3011\u3092\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2462<\/span><\/strong>\u3000\u8cbb\u7528\u306e\u5408\u7406\u7684\u306a\u8a08\u4e0a\u671f\u9593\u3092\u5909\u52d5\u3055\u305b\u308b\u6761\u4ef6\u5909\u66f4\uff08\u3010\u7b2c\uff18\u56de\u3011\u3092\u53c2\u7167\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u2162\u3000\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u5909\u52d5\u3055\u305b\u308b\u6761\u4ef6\u5909\u66f4<\/strong><\/h4>\n<p>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u6a29\u5229\u78ba\u5b9a\u65e5\u4ee5\u524d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\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: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><strong>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff15\u9805<\/strong><br 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30px;\">\u6761\u4ef6\u5909\u66f4\u65e5\u4ee5\u5f8c\u306b\u304a\u3044\u3066\u3082\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\uff15\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u6761\u4ef6\u5909\u66f4\u524d\u304b\u3089\u884c\u308f\u308c\u3066\u304d\u305f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306b\u57fa\u3065\u304f\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306b\u3088\u308b\u8cbb\u7528\u8a08\u4e0a\u3092\u7d99\u7d9a\u3059\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<h4><strong>\uff12\u3000\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span><\/strong>\u306e\u6761\u4ef6\u5909\u66f4\u65e5\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u304c\u3001\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u4e0a\u56de\u308b\u5834\u5408\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u6761\u4ef6\u5909\u66f4\u306e\u52b9\u679c\u306b\u7740\u76ee\u3057\u3001\u6761\u4ef6\u5909\u66f4\u65e5\u5f8c\u306e\u5c06\u6765\u306e\u4f1a\u8a08\u671f\u9593\u306b\u308f\u305f\u308a\u8ffd\u52a0\u7684\u306a\u52b4\u50cd\u30b5\u30fc\u30d3\u30b9\u304c\u5f93\u696d\u54e1\u7b49\u304b\u3089\u63d0\u4f9b\u3055\u308c\u308b\u3053\u3068\u304c\u671f\u5f85\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u5c06\u6765\u306b\u308f\u305f\u308a\u914d\u5206\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\uff08\u8ca1\u52d9\u4f1a\u8a08\u57fa\u6e96\u6a5f\u69cb\u76e3\u4fee\u3001\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u7de8\u300e\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u5b8c\u5168\u8a73\u89e3\u3000\u6539\u8a02\u5897\u88dc\u7248\u300f\uff08\u7a0e\u52d9\u7d4c\u7406\u5354\u4f1a\u3001\u5e73\u621021\u5e74\uff18\u6708\uff09186\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #333399;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u306e\u6761\u4ef6\u5909\u66f4\u65e5\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u304c\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u3082\u3057\u3001\u4e0a\u8a18<strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span><\/strong>\u3068\u540c\u69d8\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u304a\u3046\u3068\u3059\u308b\u3068\u3001\u6761\u4ef6\u5909\u66f4\u306b\u3088\u308a\u8cbb\u7528\u3092\u6e1b\u984d\u3055\u305b\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u308c\u3067\u306f\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u3092\u5f93\u696d\u54e1\u7b49\u306b\u3068\u3063\u3066\u3088\u308a\u4fa1\u5024\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u304b\u3048\u3063\u3066\u8cbb\u7528\u3092\u6e1b\u984d\u3055\u305b\u308b\u3068\u3044\u3046\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u306b\u306a\u308b\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e9656\u9805\uff09\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u304c\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u4ee5\u4e0b\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u6761\u4ef6\u5909\u66f4\u5f8c\u306b\u304a\u3044\u3066\u3082\u3001\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306b\u57fa\u3065\u304f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u984d\u306b\u3088\u308a\u8cbb\u7528\u8a08\u4e0a\u3092\u884c\u3046\u3001\u6761\u4ef6\u5909\u66f4\u524d\u304b\u3089\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e9656\u9805\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u8a18\u306e\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306e\u4e0a\u8a18<span style=\"color: #333399;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3068\u3044\u3046\u51e6\u7406\u3082\u3001\u6761\u4ef6\u5909\u66f4\u524d\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u3044\u3063\u305f\u3093\u53d6\u308a\u6d88\u3057\u305f\u3046\u3048\u3067\u3001\u65b0\u898f\u306e\u6761\u4ef6\u306b\u3088\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8cbb\u7528\u8a08\u4e0a\u984d\u3092\u524a\u6e1b\u3067\u304d\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u610f\u898b\u304c\u3042\u308b\uff08\u524d\u63b2\u66f8186\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u306f\u3001\u65b0\u305f\u306a\u6761\u4ef6\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u3068\u5f15\u63db\u3048\u306b\u3001\u5f53\u521d\u4ed8\u4e0e\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u53d6\u308a\u6d88\u3059\u5834\u5408\u306b\u306f\u3001\u5b9f\u8cea\u7684\u306b\u5f53\u521d\u4ed8\u4e0e\u3057\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u3068\u540c\u3058\u7d4c\u6e08\u5b9f\u614b\u3092\u6709\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u9650\u308a\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6761\u4ef6\u5909\u66f4\u3068\u307f\u306a\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3068\u3044\u3046\u5bfe\u5fdc\u304c\u53d6\u3089\u308c\u3066\u3044\u308b\uff08\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e9610\u9805\uff08\uff12\uff09\u306a\u304a\u66f8\u304d\uff09\u3002<\/p>\n<h4><strong>\uff13\u3000\u6570\u5024\u4f8b<\/strong><\/h4>\n<p>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u9069\u7528\u6307\u91dd\u306e\uff3b\u8a2d\u4f8b\uff13\uff0d\uff11\uff3d\u3067\u306f\u3001\u6b21\u306e\u6570\u5024\u4f8b\u3092\u3082\u3063\u3066\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u6761\u4ef6\u5909\u66f4\u306e\u4f1a\u8a08\u51e6\u7406\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\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><strong>\u3008\u524d\u63d0\u6761\u4ef6\u3009<\/strong><br \/>\nH\u793e\u306f\u3001X3\u5e74\uff16\u6708\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u3001\u5f93\u696d\u54e1\u306e\u3046\u3061\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u4ee5\u4e0a\u306e\u800575\u540d\u306b\u5bfe\u3057\u3066\u4ee5\u4e0b\u306e\u6761\u4ef6\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u3092\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3092\u6c7a\u8b70\u3057\u3001\u540c\u5e74\uff17\u6708\uff11\u65e5\u306b\u4ed8\u4e0e\u3057\u305f\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #3CB371; border-radius: 5px; background-color: #ffffff;\">\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2460<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6570<\/p>\n<ul>\n<li>\u5f93\u696d\u54e1\uff11\u540d\u5f53\u305f\u308a160\u500b\uff08\u5408\u8a0812,000\u500b\uff09<\/li>\n<li>\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4e00\u90e8\u884c\u4f7f\u306f\u3067\u304d\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/li>\n<li>\u4ed8\u4e0e\u3055\u308c\u305f\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306f\u3001\u4ed6\u8005\u306b\u8b72\u6e21\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2461<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u306b\u3088\u308a\u4e0e\u3048\u3089\u308c\u308b\u682a\u5f0f\u306e\u6570<\/p>\n<ul>\n<li>\u5408\u8a0812,000\u682a<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2462<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u6642\u306e\u6255\u8fbc\u91d1\u984d<\/p>\n<ul>\n<li>\uff11\u682a\u5f53\u305f\u308a75,000\u5186<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2463<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u78ba\u5b9a\u65e5<\/p>\n<ul>\n<li>X5\u5e74\uff16\u6708\u672b\u65e5<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2464<\/span><\/strong>\u3000\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u884c\u4f7f\u671f\u9593<\/p>\n<ul>\n<li>X5\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089X7\u5e74\uff16\u6708\u672b\u65e5<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2465<\/span><\/strong>\u3000\u4ed8\u4e0e\u65e5\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1<\/p>\n<ul>\n<li>8,000\u5186\uff0f\u500b<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2466<\/span><\/strong>\u3000<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u6761\u4ef6\u5909\u66f4<\/span><\/p>\n<ul>\n<li><span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">H\u793e\u306e\u682a\u5f0f\u306f\u5168\u4f53\u7684\u306a\u682a\u5f0f\u76f8\u5834\u306e\u4e0b\u843d\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4ed8\u4e0e\u65e5\u304b\u3089X4\u5e74\uff13\u6708\u307e\u3067\u682a\u4fa1\u306f\u3001\u4e00\u5ea6\u308275,000\u5186\u3092\u4e0a\u56de\u3089\u306a\u3044\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u306e\u9593\u306eH\u793e\u306e\u5e73\u5747\u682a\u4fa1\u306f30,000\u5186\u3067\u3042\u308a\u3001\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u52b9\u679c\u304c\u5927\u5e45\u306b\u5931\u308f\u308c\u305f\u3068\u8003\u3048\u3089\u308c\u305f\u3002<\/span><\/li>\n<li><span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u4fa1\u5024\u3092\u5fa9\u6d3b\u3055\u305b\u5f93\u696d\u54e1\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001X4\u5e74\uff16\u6708\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u884c\u4f7f\u6642\u306e\u6255\u8fbc\u91d1\u984d\u3092\uff11\u682a\u5f53\u305f\u308a75,000\u5186\u304b\u3089\uff11\u682a\u5f53\u305f\u308a31,000 \u5186\u306b\u884c\u4f7f\u6761\u4ef6\u306e\u4e00\u90e8\u5909\u66f4\u3092\u884c\u3063\u305f\u3002<\/span><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2467<\/span><\/strong>\u3000<span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">\u6761\u4ef6\u5909\u66f4\u65e5\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1<\/span><\/p>\n<ul>\n<li><span class=\"highlight\" style=\"background-color:#FFB6C1;color:#000000;\">9,000\u5186\uff0f\u500b<\/span><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2468<\/span><\/strong>\u3000\u9000\u8077\u8005\u6570<\/p>\n<ul>\n<li>\u5f93\u696d\u54e1\u306e\u9000\u8077\u306b\u3088\u308b\u5931\u52b9\u898b\u8fbc\u307f\u306f\u30bc\u30ed\u3068\u3059\u308b\u3002<\/li>\n<li>X5\u5e74\uff16\u6708\u672b\u307e\u3067\u306b\u5b9f\u969b\u306b\u9000\u8077\u3057\u305f\u306e\u306f\u3001\uff15\u540d\u3067\u3042\u3063\u305f\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #556b2f;\">\u2469<\/span><\/strong>\u3000\u65b0\u682a\u4e88\u7d04\u6a29\u884c\u4f7f\u6642\u306e\u4f1a\u8a08\u51e6\u7406<\/p>\n<ul>\n<li>\u65b0\u682a\u4e88\u7d04\u6a29\u304c\u884c\u4f7f\u3055\u308c\u305f\u969b\u3001\u65b0\u682a\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u884c\u4f7f\u306b\u4f34\u3046\u6255\u8fbc\u91d1\u984d\u53ca\u3073\u884c\u4f7f\u3055\u308c\u305f\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u8cc7\u672c\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px; margin-top: 18px;\">\u5e74\u5ea6\u3054\u3068\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u6570\u306e\u5b9f\u7e3e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-114493 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-1.png\" alt=\"\u672a\u884c\u4f7f\u6570 \uff08\u6b8b\u6570\uff09 \u5931\u52b9\u5206 \uff08\u7d2f\u8a08\uff09 \u884c\u4f7f\u5206 \uff08\u7d2f\u8a08\uff09 \u6458\u8981 \u4ed8\u4e0e\u6642 12,000 \uff0d \uff0d X4\uff0f3\u671f 11,840 160 \uff0d \u9000\u8077\u80051\u540d X5\uff0f3\u671f 11,520 480 \uff0d \u9000\u8077\u80052\u540d X6\uff0f3\u671f 8,000 800 3,200 X5\/4\uff5e6\u6708\u306e\u9000\u8077\u80052\u540d\u3001\u884c\u4f7f20\u540d X7\uff0f3\u671f 4,000 800 7,200 \u884c\u4f7f25\u540d X8\uff0f3\u671f \uff0d 1,120 10,880 \u884c\u4f7f23\u540d\u3001\u5931\u52b92\u540d\" width=\"553\" height=\"210\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-1.png 850w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-1-300x114.png 300w\" sizes=\"(max-width: 553px) 100vw, 553px\" \/><\/a><\/p>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-114502 aligncenter\" title=\"stockoption7-2\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-2.png\" alt=\"\u682a\u5f0f\u5831\u916c\u8cbb\u7528\u25cb\u25cb\u25cb\uff0f\u65b0\u682a\u4e88\u7d04\u6a29\u25cb\u25cb\u25cb\" width=\"550\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-2.png 786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-2-300x45.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114503\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-3.png\" alt=\"\" width=\"995\" height=\"556\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-3.png 995w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-3-300x167.png 300w\" sizes=\"(max-width: 995px) 100vw, 995px\" \/><\/a><\/p>\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><strong>\u3008X4\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-114505 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-4.png\" alt=\"\u682a\u5f0f\u5831\u916c\u8cbb\u7528 35,520,000\uff0f\u65b0\u682a\u4e88\u7d04\u6a29\u300035,520,000\" width=\"550\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-4.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-4-300x45.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u8a08\u7b97\u904e\u7a0b\uff09<br \/>\n35,520,000\u5186\uff1d8,000\u5186\uff0f\u500b\u00d7160\u500b\uff0f\u540d\u00d7\uff0875\u540d\uff0d\uff11\u540d\uff09\u00d7\uff19\u6708\uff0f24\u6708<\/p>\n<ul>\n<li>\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1a24\u30f6\u6708\uff08X3\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff16\u6708\uff09<\/li>\n<li>\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306e\u3046\u3061X4\u5e74\uff13\u6708\u672b\u307e\u3067\u306e\u671f\u9593\uff1a\uff19\u30f6\u6708\uff08X3\u5e74\uff17\u6708\u304b\u3089X4\u5e74\uff13\u6708\uff09<\/li>\n<\/ul>\n<\/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><strong>\u3008X5\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000X4\u5e74\uff16\u6708\u306e\u682a\u4e3b\u7dcf\u4f1a\u306b\u304a\u3044\u3066\u884c\u4f7f\u6761\u4ef6\u306e\u4e00\u90e8\u5909\u66f4\u3092\u884c\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u6761\u4ef6\u5909\u66f4\u65e5\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff089,000\u5186\uff0f\u500b\uff09\u306f\u3001\u4ed8\u4e0e\u65e5\u306e\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u516c\u6b63\u306a\u8a55\u4fa1\u5358\u4fa1\uff088,000\u5186\uff0f\u500b\uff09\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-114506 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-5.png\" alt=\"\u682a\u5f0f\u5831\u916c\u8cbb\u7528 53,760,000\uff0f\u65b0\u682a\u4e88\u7d04\u6a29\u300053,760,000\" width=\"550\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-5.png 786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-5-300x45.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u8a08\u7b97\u904e\u7a0b\uff09<br \/>\n\u3010\u4ed8\u4e0e\u5206\u3011<br \/>\n45,120,000\u5186\uff1d8,000\u5186\uff0f\u500b\u00d7160\u500b\uff0f\u540d\u00d7\uff0875\u540d\uff0d\uff13\u540d\uff09\u00d721\u6708\uff0f24\u6708\uff0d35,520,000 \u5186<\/p>\n<ul>\n<li>\u4ed8\u4e0e\u65e5\u304b\u3089\u306e\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1a24\u30f6\u6708\uff08X3\u5e747\u6708\u304b\u3089X5\u5e74\uff16\u6708\uff09<\/li>\n<li>\u4ed8\u4e0e\u65e5\u304b\u3089\u306e\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306e\u3046\u3061X5\u5e74\uff13\u6708\u672b\u307e\u3067\u306e\u671f\u9593\uff1a21\u30f6\u6708\uff08X3\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff13\u6708\uff09<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u3010\u6761\u4ef6\u5909\u66f4\u306b\u3088\u308b\u4fa1\u5024\u5897\u52a0\u5206\u3011<br \/>\n8,640,000\u5186\uff1d\uff089,000\u5186\uff0f\u500b\uff0d8,000\u5186\uff0f\u500b\uff09\u00d7160\u500b\uff0f\u540d\u00d7\uff0875\u540d\uff0d\uff13\u540d\uff09\u00d7\uff19\u6708\uff0f12\u6708<\/p>\n<ul>\n<li>\u6761\u4ef6\u5909\u66f4\u5f8c\u306e\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\uff1a12\u30f6\u6708\uff08X4\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff16\u6708\uff09<\/li>\n<li>\u6761\u4ef6\u5909\u66f4\u5f8c\u306e\u5bfe\u8c61\u52e4\u52d9\u671f\u9593\u306e\u3046\u3061X5\u5e74\uff13\u6708\u672b\u307e\u3067\u306e\u671f\u9593\uff1a\uff19\u30f6\u6708\uff08X4\u5e74\uff17\u6708\u304b\u3089X5\u5e74\uff13\u6708\uff09<\/li>\n<\/ul>\n<p>53,760,000\u5186\uff1d45,120,000\u5186\uff08\u4ed8\u4e0e\u5206\uff09\uff0b8,640,000\u5186\uff08\u6761\u4ef6\u5909\u66f4\u306b\u3088\u308b\u4fa1\u5024\u5897\u52a0\u5206\uff09<\/p>\n<\/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><strong>\u3008X6\u5e74\uff13\u6708\u671f\u306e\u4f1a\u8a08\u51e6\u7406\uff08\u6a29\u5229\u78ba\u5b9a\u65e5\u307e\u3067\uff09\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-114507 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-6.png\" alt=\"\u682a\u5f0f\u5831\u916c\u8cbb\u7528 11,520,000\uff0f\u65b0\u682a\u4e88\u7d04\u6a29\u300011,520,000\" width=\"550\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-6.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/stockoption7-6-300x45.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p>\uff08\u8a08\u7b97\u904e\u7a0b\uff09<br \/>\n\u3010\u4ed8\u4e0e\u5206\u3011<br \/>\n8,960,000\u5186\uff1d8,000\u5186\uff0f\u500b\u00d7160\u500b\uff0f\u540d\u00d7\uff0875\u540d\uff0d\uff15\u540d\uff09\u00d724\u6708\uff0f24\u6708\uff0d\uff0835,520,000\u5186\uff0b45,120,000\u5186\uff09<\/p>\n<p>\u3010\u6761\u4ef6\u5909\u66f4\u306b\u3088\u308b\u4fa1\u5024\u5897\u52a0\u5206\u3011<br \/>\n2,560,000\u5186\uff1d\uff089,000\u5186\uff0f\u500b\uff0d8,000\u5186\uff0f\u500b\uff09\u00d7160\u500b\uff0f\u540d\u00d7\uff0875\u540d\uff0d\uff15\u540d\uff09\u00d712\u6708\uff0f12\u6708\uff0d8,640,000\u5186<\/p>\n<p>11,520,000\u5186\uff1d8,960,000\u5186\uff08\u4ed8\u4e0e\u5206\uff09\uff0b2,560,000\u5186\uff08\u6761\u4ef6\u5909\u66f4\u306b\u3088\u308b\u4fa1\u5024\u5897\u52a0\u5206\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop\/stockop_s2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96<\/a>\u300d<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/asb\/asb_j\/documents\/docs\/stockop2\/stockop2.pdf\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd<\/a>\u300d<\/p>\n<\/div><\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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>\u4eca\u56de\u3068\u6b21\u56de\u306b\u308f\u305f\u308a\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff18\u53f7\u3002\u4ee5\u4e0b\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u53ca\u3073\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u9069\u7528\u6307\u91dd\u7b2c11\u53f7\u3002\u4ee5\u4e0b\u300c\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u9069\u7528\u6307\u91dd\u300d\u3068\u3044\u3046\uff09\u306b\u3057\u305f\u304c\u3063\u3066\u3001\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u4fc2\u308b\u6761\u4ef6\u5909\u66f4\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\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":[276,178,167,182,290,232],"tags":[524,333,337],"backnumber":[1877],"series":[901],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 02:47:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114485"}],"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=114485"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114485\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=114485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=114485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=114485"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=114485"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=114485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}