{"id":114561,"date":"2017-01-26T10:12:10","date_gmt":"2017-01-26T01:12:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=114561"},"modified":"2017-01-25T11:06:47","modified_gmt":"2017-01-25T02:06:47","slug":"financial-statements-article-66","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-66\/","title":{"rendered":"\u3008\u696d\u7a2e\u5225\u3009\u4f1a\u8a08\u4e0d\u6b63\u306e\u50be\u5411\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u5b66\u6821\u6cd5\u4eba\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><span style=\"color: #7b6c3e;\"><strong>\u3008\u696d\u7a2e\u5225\u3009<\/strong><\/span><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u4f1a\u8a08\u4e0d\u6b63<span style=\"font-size: 20px;\">\u306e<\/span>\u50be\u5411<span style=\"font-size: 20px;\">\u3068<\/span>\u9632\u6b62\u7b56<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5b66\u6821\u6cd5\u4eba\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u4e2d\u8c37\u3000\u654f\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u672c\u9023\u8f09\u306e\u8da3\u65e8\u306b\u3064\u3044\u3066\u306f<a title=\"\u3008\u696d\u7a2e\u5225\u3009\u4f1a\u8a08\u4e0d\u6b63\u306e\u50be\u5411\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u81ea\u52d5\u8eca\u90e8\u54c1\u88fd\u9020\u696d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/financial-statements-article-54\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3092\u53c2\u7167<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3069\u306e\u3088\u3046\u306a\u696d\u7a2e\u696d\u614b\u304b\uff1f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p>\u5b66\u6821\u6cd5\u4eba\u306f\u3001\u6587\u90e8\u79d1\u5b66\u5927\u81e3\u3042\u308b\u3044\u306f\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306e\u8a8d\u53ef\u3092\u53d7\u3051\u3066\u3001\u5e7c\u7a1a\u5712\u3001\u5c0f\u5b66\u6821\u3001\u4e2d\u5b66\u6821\u3001\u9ad8\u6821\u3001\u5927\u5b66\u7b49\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3067\u3042\u308b\u3002\u7d44\u7e54\u3068\u3057\u3066\u306f\u5b66\u6821\u6cd5\u4eba\u672c\u90e8\u3068\u5404\u5b66\u6821\u304b\u3089\u306a\u3063\u3066\u304a\u308a\u3001\u7406\u4e8b\u9577\u4ee5\u4e0b\u8907\u6570\u540d\u306e\u7406\u4e8b\u304c\u7406\u4e8b\u4f1a\u3092\u69cb\u6210\u3057\u3066\u5b66\u6821\u6cd5\u4eba\u5168\u4f53\u306e\u7d4c\u55b6\u3092\u62c5\u3046\u4e00\u65b9\u3067\u3001\u5404\u5b66\u6821\u306f\u6821\u9577\u304c\u904b\u55b6\u3092\u59d4\u4efb\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u306e\u3088\u3046\u306b\u300c\u6301\u5206\u300d\u3068\u3044\u3046\u6982\u5ff5\u304c\u306a\u304f\u3001\u7406\u4e8b\u4e00\u4eba\u4e00\u4eba\u304c\u305d\u308c\u305e\u308c\u4e00\u7968\u3092\u6301\u3064\u305f\u3081\u3001\u305f\u3068\u3048\u7406\u4e8b\u9577\u3068\u3044\u3048\u3069\u3082\u3001\u4ed6\u306e\u7406\u4e8b\u306e\u8cdb\u6210\u306a\u3057\u306b\u306f\u81ea\u3089\u304c\u76ee\u6307\u3059\u6cd5\u4eba\u7d4c\u55b6\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u9006\u306b\u3001\u6559\u80b2\u73fe\u5834\u3067\u3042\u308b\u5404\u5b66\u6821\u3092\u9577\u5e74\u9810\u304b\u3063\u3066\u304d\u305f\u6821\u9577\u3092\u517c\u306d\u308b\u7406\u4e8b\u306b\u306f\u3001\u6a29\u529b\u304c\u96c6\u4e2d\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u3002<\/p>\n<p>\u5c11\u5b50\u9ad8\u9f62\u5316\u306e\u4e2d\u3067\u3001\u5b66\u6821\u6cd5\u4eba\u306e\u7d4c\u55b6\u57fa\u76e4\u306f\u3001\u3044\u304b\u306b\u591a\u304f\u306e\u512a\u79c0\u306a\u751f\u5f92\u3092\u96c6\u3081\u3089\u308c\u308b\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u305d\u308c\u3092\u5b9f\u73fe\u3057\u3001\u751f\u5f92\u4fdd\u8b77\u8005\u306e\u4fe1\u983c\u3092\u5f97\u3066\u3044\u308b\u6821\u9577\u306e\u767a\u8a00\u529b\u306f\u3001\u5fc5\u7136\u7684\u306b\u5927\u304d\u304f\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3069\u306e\u3088\u3046\u306a\u4e0d\u6b63\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u304b\uff1f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p>\u4e00\u822c\u7684\u306b\u5b66\u6821\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u3001\u4e88\u7b97\u8cac\u4efb\u8005\u306f\u6821\u9577\u3067\u3042\u308a\u3001\u4e88\u7b97\u4e8b\u52d9\u8cac\u4efb\u8005\u306f\u4e8b\u52d9\u9577\u3067\u3042\u308b\u3002\u307e\u305a\u3001\u4e88\u7b97\u8cac\u4efb\u8005\u3067\u3042\u308b\u6821\u9577\u306f\u3001\u7406\u4e8b\u4f1a\u304c\u6c7a\u5b9a\u3057\u305f\u4e88\u7b97\u7de8\u6210\u65b9\u91dd\u306b\u57fa\u3065\u3044\u3066\u4e8b\u696d\u8a08\u753b\u66f8\u3092\u4f5c\u6210\u3057\u3001\u4e88\u7b97\u4e8b\u52d9\u8cac\u4efb\u8005\u3068\u3068\u3082\u306b\u4e88\u7b97\u539f\u6848\u3092\u7de8\u6210\u3059\u308b\u3002\u5404\u6821\u9577\u304c\u7de8\u6210\u3057\u305f\u4e88\u7b97\u539f\u6848\u306f\u6cd5\u4eba\u672c\u90e8\u306b\u63d0\u51fa\u3055\u308c\u3001\u7406\u4e8b\u9577\u304c\u305d\u308c\u3089\u3092\u7d71\u5408\u3057\u3066\u5b66\u6821\u6cd5\u4eba\u5168\u4f53\u306e\u4e88\u7b97\u6848\u3092\u4f5c\u6210\u3059\u308b\u3002\u305d\u3057\u3066\u305d\u306e\u4e88\u7b97\u6848\u306f\u3001\u7406\u4e8b\u4f1a\u306e\u5be9\u8b70\u3092\u7d4c\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u5b66\u6821\u6cd5\u4eba\u306e\u7d4c\u55b6\u306f\u3053\u306e\u4e88\u7b97\u66f8\u306b\u57fa\u3065\u3044\u3066\u306a\u3055\u308c\u308b\u306e\u3067\u3042\u308a\u3001\u5b66\u6821\u6cd5\u4eba\u306e\u3059\u3079\u3066\u306e\u53d6\u5f15\u306f\u3001\u4e88\u7b97\u66f8\u306b\u53cd\u6620\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3053\u306e\u4e88\u7b97\u66f8\u304c\u6b63\u3057\u304f\u4f5c\u6210\u3055\u308c\u308b\u9650\u308a\u3001\u4f1a\u8a08\u4e0d\u6b63\u306e\u767a\u751f\u306f\u9632\u6b62\u3055\u308c\u308b\u3002\u3044\u308f\u3086\u308b\u4e88\u7b97\u7d71\u5236\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e8b\u696d\u8a08\u753b\u66f8\u3067\u60f3\u5b9a\u3055\u308c\u308b\u53d6\u5f15\u304c\u4e88\u7b97\u66f8\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u308c\u306f\u4f1a\u8a08\u4e0d\u6b63\u3068\u306a\u308b\u3002\u610f\u56f3\u7684\u306b\u4e88\u7b97\u66f8\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u53d6\u5f15\u306f\u3001\u5f53\u7136\u3001\u6c7a\u7b97\u66f8\u306b\u3082\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u7c3f\u5916\u53d6\u5f15\u3068\u306a\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b66\u6821\u6cd5\u4eba\u306b\u306f\u751f\u5f92\u4fdd\u8b77\u8005\u304b\u3089\u6388\u696d\u6599\u7b49\u306e\u69d8\u3005\u306a\u5165\u91d1\u304c\u3042\u308b\u3002\u5927\u534a\u306f\u9280\u884c\u53e3\u5ea7\u3078\u306e\u632f\u308a\u8fbc\u307f\u3067\u884c\u308f\u308c\u308b\u304c\u3001\u305d\u306e\u53e3\u5ea7\u306e\u958b\u8a2d\u306f\u6821\u9577\u306e\u6a29\u9650\u3067\u3042\u308b\u3002\u69d8\u3005\u306a\u6559\u80b2\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u308b\u4e2d\u3067\u3001\u5b66\u6821\u6cd5\u4eba\u672c\u90e8\u304c\u628a\u63e1\u3057\u3066\u3044\u306a\u3044\u53e3\u5ea7\u304c\u4e0d\u6b63\u306b\u958b\u8a2d\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3002<\/p>\n<p>\u5f53\u7136\u3001\u53e3\u5ea7\u540d\u306f\u5b66\u6821\u540d\u3067\u3042\u308a\u3001\u9280\u884c\u3084\u751f\u5f92\u4fdd\u8b77\u8005\u7b49\u306e\u5916\u90e8\u306e\u76ee\u304b\u3089\u306f\u4f55\u3089\u554f\u984c\u306a\u3044\u304c\u3001\u5b66\u6821\u6cd5\u4eba\u672c\u90e8\u306b\u53e3\u5ea7\u958b\u8a2d\u3092\u5831\u544a\u305b\u305a\u3001\u4e00\u90e8\u306e\u5b66\u6821\u95a2\u4fc2\u8005\u306e\u307f\u8a8d\u8b58\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4f1a\u8a08\u4e0d\u6b63\u306e\u8981\u56e0\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4e8b\u4f8b\u691c\u8a3c<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p>\u5e73\u621027\u5e74\uff13\u670817\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u5b66\u6821\u6cd5\u4eba\u5927\u962a\u7523\u696d\u5927\u5b66\u306e\u4e8b\u4f8b\u3092\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p>\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8\u306b\u3088\u308b\u3068\u3001\u5b66\u6821\u6cd5\u4eba\u304c\u8a2d\u7f6e\u3059\u308b\u5927\u962a\u6850\u852d\u4e2d\u5b66\u6821\u9ad8\u7b49\u5b66\u6821\u306b\u304a\u3044\u3066\u3001\u6a21\u64ec\u8a66\u9a13\u306e\u53d7\u9a13\u6599\u306b\u95a2\u3059\u308b\u7c3f\u5916\u53d6\u5f15\uff08152\u767e\u4e07\u5186\uff09\u3001\u526f\u6559\u6750\u8cbb\u53ca\u3073\u5b9f\u7fd2\u8cbb\u306b\u95a2\u3059\u308b\u7c3f\u5916\u53d6\u5f15\uff08332\u767e\u4e07\u5186\uff09\u3001\u691c\u5b9a\u8a66\u9a13\u306e\u53d7\u9a13\u6599\u306b\u95a2\u3059\u308b\u7c3f\u5916\u53d6\u5f15\uff0816\u767e\u4e07\u5186\uff09\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6a21\u64ec\u8a66\u9a13\u306e\u53d7\u9a13\u6599\u306b\u95a2\u3059\u308b\u7c3f\u5916\u53d6\u5f15<\/strong><\/h4>\n<p>\u5916\u90e8\u306e\u4e88\u5099\u6821\u3084\u6559\u80b2\u4e8b\u696d\u4f1a\u793e\u304c\u4e3b\u50ac\u3059\u308b\u6a21\u64ec\u8a66\u9a13\u306b\u304a\u3044\u3066\u3001\u5b66\u6821\u5074\u304c\u53d7\u9a13\u751f\u306e\u52df\u96c6\u3001\u4f1a\u5834\u63d0\u4f9b\u53ca\u3073\u8a66\u9a13\u76e3\u7763\u306a\u3069\u306e\u4e8b\u52d9\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u3001\u5b66\u6821\u5074\u304c\u751f\u5f92\u304b\u3089\u6b63\u898f\u306e\u53d7\u9a13\u6599\u3092\u5fb4\u53ce\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8ca0\u62c5\u3057\u305f\u4e8b\u52d9\u51e6\u7406\u8cbb\u7528\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u4e88\u5099\u6821\u7b49\u3078\u652f\u6255\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u53d6\u5f15\u304b\u3089\u767a\u751f\u3059\u308b\u5165\u91d1\u53ca\u3073\u51fa\u91d1\u3092\u7c3f\u5916\u306e\u3086\u3046\u3061\u3087\u9280\u884c\u53e3\u5ea7\u3092\u901a\u3057\u3066\u884c\u3063\u3066\u3044\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6850\u852d\u4e2d\u5b66\u6821\u540d\u7fa9\u306e\u3086\u3046\u3061\u3087\u9280\u884c\u53e3\u5ea7\u306f\u5e73\u6210\uff19\u5e74\u306b\u958b\u8a2d\u3055\u308c\u3001\u6850\u852d\u9ad8\u7b49\u5b66\u6821\u540d\u7fa9\u306e\u305d\u308c\u306f\u5e73\u6210\uff14\u5e74\u306b\u958b\u8a2d\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5165\u51fa\u91d1\u984d\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u5e73\u621016\u5e7411\u6708\u4ee5\u964d\u306e\u5206\u306b\u3068\u3069\u307e\u308a\u3001\u305d\u308c\u4ee5\u524d\u306e\u5206\u306f\u4e0d\u660e\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u6559\u5e2b\u304c\u751f\u5f92\u304b\u3089\u76f4\u63a5\u73fe\u91d1\u3067\u5fb4\u53ce\u3057\u305f\u53d7\u9a13\u6599\u306e\u4e00\u90e8\u304c\u9280\u884c\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u305a\u3001\u305d\u306e\u4f7f\u9014\u304c\u4e0d\u660e\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u3063\u305f\u3002<\/p>\n<p>\u3055\u3089\u306b\u306f\u3001\u3086\u3046\u3061\u3087\u53e3\u5ea7\u304b\u3089\u308a\u305d\u306a\u9280\u884c\u306b\u958b\u8a2d\u3057\u305f\u4fdd\u8b77\u8005\u89aa\u7766\u4f1a\u540d\u7fa9\u306e\u53e3\u5ea7\u3078\u8cc7\u91d1\u79fb\u52d5\u304c\u306a\u3055\u308c\u3001\u305d\u306e\u53e3\u5ea7\u304b\u3089\u5143\u6821\u9577\u306e\u500b\u4eba\u53e3\u5ea7\u306b\u6bce\u6708\u4e00\u5b9a\u984d\u304c\u632f\u308a\u8fbc\u307e\u308c\u3066\u3044\u305f\u4e8b\u5b9f\u3082\u767a\u899a\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u526f\u6559\u6750\u8cbb\u53ca\u3073\u5b9f\u7fd2\u8cbb\u306b\u95a2\u3059\u308b\u7c3f\u5916\u53d6\u5f15<\/strong><\/h4>\n<p>\u6388\u696d\u3067\u4f7f\u7528\u3059\u308b\u53c2\u8003\u66f8\u306a\u3069\u306e\u526f\u6559\u6750\u8cbb\u3084\u5b9f\u7fd2\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u5b66\u6821\u5074\u304c\u751f\u5f92\u304b\u3089\u5fb4\u53ce\u3057\u6559\u6750\u8ca9\u58f2\u4f1a\u793e\u306b\u652f\u6255\u3046\u304c\u3001\u6a21\u64ec\u8a66\u9a13\u306e\u53d7\u9a13\u6599\u3068\u540c\u69d8\u3001\u3053\u306e\u53d6\u5f15\u304b\u3089\u767a\u751f\u3059\u308b\u5165\u91d1\u53ca\u3073\u51fa\u91d1\u3092\u7c3f\u5916\u306e\u3086\u3046\u3061\u3087\u9280\u884c\u53e3\u5ea7\u3092\u901a\u3057\u3066\u884c\u3063\u3066\u3044\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6850\u852d\u4e2d\u5b66\u6821\u540d\u7fa9\u306e\u3086\u3046\u3061\u3087\u9280\u884c\u53e3\u5ea7\u306f\u5e73\u6210\uff17\u5e74\u306b\u958b\u8a2d\u3055\u308c\u3001\u6850\u852d\u9ad8\u7b49\u5b66\u6821\u540d\u7fa9\u306e\u305d\u308c\u306f\u5e73\u6210\uff13\u5e74\u306b\u958b\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002\u526f\u6559\u6750\u8cbb\u3084\u5b9f\u7fd2\u8cbb\u306b\u3064\u3044\u3066\u306f\u4e00\u62ec\u8cfc\u5165\u306b\u3088\u308b\u5272\u5f15\u7b49\u304c\u3042\u308a\u3001\u6bce\u5e74\u304b\u306a\u308a\u306e\u4f59\u5270\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u3002\u3053\u308c\u3089\u306e\u4f59\u5270\u91d1\u306f\u4e8b\u52d9\u9577\u304c\u51fa\u91d1\u3057\u6e09\u5916\u6d3b\u52d5\u8cbb\u7528\u306b\u5145\u5f53\u3055\u308c\u3066\u3044\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u304c\u3001\u5b66\u6821\u6cd5\u4eba\u306e\u4e88\u7b97\u3068\u306f\u5225\u306e\u8cc7\u91d1\u304c\u6e96\u5099\u4f7f\u7528\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u306f\u5426\u3081\u306a\u3044\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5e73\u621023\u5e74\u5ea6\u4ee5\u964d\u306f\u5916\u90e8\u306e\u6587\u5177\u696d\u8005\u304c\u53d6\u5f15\u4e8b\u52d9\u3092\u53d6\u308a\u6271\u3046\u3088\u3046\u306b\u5909\u66f4\u3055\u308c\u3001\u6587\u5177\u696d\u8005\u540d\u7fa9\u306e\u9280\u884c\u53e3\u5ea7\u3092\u901a\u3057\u3066\u5165\u51fa\u91d1\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3002\u305f\u3060\u3001\u53e3\u5ea7\u6b8b\u9ad8\u306e\u7ba1\u7406\u306b\u5bfe\u3057\u3066\u306f\u3001\u4e8b\u52d9\u9577\u304c\u5b9f\u8cea\u7684\u306a\u5f71\u97ff\u529b\u3092\u53ca\u307c\u3057\u3066\u304a\u308a\u3001\u4f59\u5270\u8cc7\u91d1\u637b\u51fa\u306e\u624b\u6bb5\u3068\u3057\u3066\u5229\u7528\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u7591\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u691c\u5b9a\u8a66\u9a13\u306e\u53d7\u9a13\u6599\u306b\u95a2\u3059\u308b\u7c3f\u5916\u53d6\u5f15<\/strong><\/h4>\n<p>\u5916\u90e8\u306e\u696d\u8005\u304c\u4e3b\u50ac\u3059\u308b\u691c\u5b9a\u8a66\u9a13\uff08\u6f22\u5b57\u691c\u5b9a\u3001\u82f1\u8a9e\u691c\u5b9a\u3001\u6570\u5b66\u691c\u5b9a\u3001\u65e5\u672c\u8a9e\u691c\u5b9a\uff09\u306b\u304a\u3044\u3066\u3001\u5b66\u6821\u5074\u304c\u53d7\u9a13\u751f\u306e\u52df\u96c6\u3001\u4f1a\u5834\u63d0\u4f9b\u53ca\u3073\u8a66\u9a13\u76e3\u7763\u306a\u3069\u306e\u4e8b\u52d9\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u3001\u5b66\u6821\u5074\u304c\u751f\u5f92\u304b\u3089\u6b63\u898f\u306e\u53d7\u9a13\u6599\u3092\u5fb4\u53ce\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8ca0\u62c5\u3057\u305f\u4e8b\u52d9\u51e6\u7406\u8cbb\u7528\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u696d\u8005\u3078\u652f\u6255\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u53d6\u5f15\u304b\u3089\u767a\u751f\u3059\u308b\u5165\u91d1\u53ca\u3073\u51fa\u91d1\u3092\u3001\u6f22\u5b57\u691c\u5b9a\u306e\u5834\u5408\u306f\u7c3f\u5916\u306e\u56fd\u8a9e\u79d1\u6559\u54e1\u540d\u7fa9\u306e\u3086\u3046\u3061\u3087\u9280\u884c\u53e3\u5ea7\u3092\u901a\u3057\u3066\u884c\u3063\u3066\u3044\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621021\u5e74\u3054\u308d\u304b\u3089\u306f\u6587\u5177\u696d\u8005\u304c\u691c\u5b9a\u6599\u7b49\u306e\u53ce\u53d7\u3092\u542b\u3080\u4e8b\u52d9\u51e6\u7406\u3092\u884c\u3046\u3088\u3046\u306b\u306a\u308a\u3001\u4e8b\u52d9\u51e6\u7406\u8cbb\u7528\u306f\u4e8b\u52d9\u9577\u306e\u6307\u793a\u3067\u6587\u5177\u696d\u8005\u304c\u53d7\u9818\u3057\u3066\u3044\u305f\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3010\u53c2\u8003\u3011<br \/>\n\u300c<a title=\"\u5927\u962a\u7523\u696d\u5927\u5b66\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.osaka-sandai.ac.jp\/file\/upcontent\/osuhoujin\/20150325-32.pdf\" target=\"_blank\">\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u306e\u8abf\u67fb\u5831\u544a\u66f8<\/a>\u300d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u4e0d\u6b63\u306e\u9632\u6b62\u7b56<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p>\u5b66\u6821\u6cd5\u4eba\u306f\u8a8d\u53ef\u4e8b\u696d\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u7d4c\u7406\u898f\u7a0b\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306f\u8003\u3048\u306b\u304f\u304f\u3001\u904b\u7528\u65b9\u6cd5\u306b\u554f\u984c\u304c\u3042\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u624b\u7d9a\u3001\u7279\u306b\u9280\u884c\u5c4a\u51fa\u5370\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u5b66\u6821\u6cd5\u4eba\u672c\u90e8\u306e\u76e3\u8996\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u3064\u304d\u4e88\u7b97\u66f8\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u6559\u8077\u54e1\u5168\u54e1\u306b\u5468\u77e5\u5fb9\u5e95\u3059\u308b\u3068\u3082\u306b\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u6559\u80b2\u3092\u65e5\u5e38\u7684\u306b\u5b9f\u65bd\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u540c\u69d8\u306e\u4e0d\u6b63\u304c\u8d77\u3053\u308a\u3046\u308b\u696d\u7a2e\u696d\u614b\u306f\uff1f<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p>\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u3001\u533b\u7642\u6cd5\u4eba\u306a\u3069\u306f\u5b66\u6821\u6cd5\u4eba\u3068\u540c\u69d8\u306b\u73fe\u5834\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304c\u6700\u512a\u5148\u3055\u308c\u308b\u305f\u3081\u3001\u4e8b\u52d9\u51e6\u7406\u624b\u7d9a\u304c\u306a\u304a\u3056\u308a\u306b\u306a\u308a\u3084\u3059\u3044\u3002<\/p>\n<p>\u73fe\u5834\u306b\u4efb\u305b\u3063\u304d\u308a\u3067\u6cd5\u4eba\u672c\u90e8\u306e\u5f37\u529b\u306a\u76e3\u8996\u304c\u306a\u3044\u5834\u5408\u3001\u540c\u69d8\u306e\u4e0d\u6b63\u304c\u8d77\u3053\u308a\u3046\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u3002<\/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\u3008\u696d\u7a2e\u5225\u3009\u4f1a\u8a08\u4e0d\u6b63\u306e\u50be\u5411\u3068\u9632\u6b62\u7b56\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>\u5b66\u6821\u6cd5\u4eba\u306f\u3001\u6587\u90e8\u79d1\u5b66\u5927\u81e3\u3042\u308b\u3044\u306f\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306e\u8a8d\u53ef\u3092\u53d7\u3051\u3066\u3001\u5e7c\u7a1a\u5712\u3001\u5c0f\u5b66\u6821\u3001\u4e2d\u5b66\u6821\u3001\u9ad8\u6821\u3001\u5927\u5b66\u7b49\u3092\u904b\u55b6\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3067\u3042\u308b\u3002\u7d44\u7e54\u3068\u3057\u3066\u306f\u5b66\u6821\u6cd5\u4eba\u672c\u90e8\u3068\u5404\u5b66\u6821\u304b\u3089\u306a\u3063\u3066\u304a\u308a\u3001\u7406\u4e8b\u9577\u4ee5\u4e0b\u8907\u6570\u540d\u306e\u7406\u4e8b\u304c\u7406\u4e8b\u4f1a\u3092\u69cb\u6210\u3057\u3066\u5b66\u6821\u6cd5\u4eba\u5168\u4f53\u306e\u7d4c\u55b6\u3092\u62c5\u3046\u4e00\u65b9\u3067\u3001\u5404\u5b66\u6821\u306f\u6821\u9577\u304c\u904b\u55b6\u3092\u59d4\u4efb\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u682a\u5f0f\u4f1a\u793e\u306e\u3088\u3046\u306b\u300c\u6301\u5206\u300d\u3068\u3044\u3046\u6982\u5ff5\u304c\u306a\u304f\u3001\u7406\u4e8b\u4e00\u4eba\u4e00\u4eba\u304c\u305d\u308c\u305e\u308c\u4e00\u7968\u3092\u6301\u3064\u305f\u3081\u3001\u305f\u3068\u3048\u7406\u4e8b\u9577\u3068\u3044\u3048\u3069\u3082\u3001\u4ed6\u306e\u7406\u4e8b\u306e\u8cdb\u6210\u306a\u3057\u306b\u306f\u81ea\u3089\u304c\u76ee\u6307\u3059\u6cd5\u4eba\u7d4c\u55b6\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u9006\u306b\u3001\u6559\u80b2\u73fe\u5834\u3067\u3042\u308b\u5404\u5b66\u6821\u3092\u9577\u5e74\u9810\u304b\u3063\u3066\u304d\u305f\u6821\u9577\u3092\u517c\u306d\u308b\u7406\u4e8b\u306b\u306f\u6a29\u529b\u304c\u96c6\u4e2d\u3059\u308b\u5834\u5408\u3082\u3042\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":[178,236,167,182,290,277],"tags":[114,316,457,128],"backnumber":[1878],"series":[911],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 19:09:01","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114561"}],"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=114561"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114561\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=114561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=114561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=114561"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=114561"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=114561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}