{"id":114905,"date":"2017-02-16T10:12:45","date_gmt":"2017-02-16T01:12:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=114905"},"modified":"2017-02-15T16:50:13","modified_gmt":"2017-02-15T07:50:13","slug":"institutional-accounting-article-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-18\/","title":{"rendered":"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c15\u56de\u3011\u300c\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306e\u6570\u5024\u306b\u306f\u25b3\u3092\u3064\u3051\u308b\u306e\u304b\uff1f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d<\/span>\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306e\u6570\u5024\u306b\u306f\u25b3\u3092\u3064\u3051\u308b\u306e\u304b\uff1f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u77f3\u738b\u4e38\u3000\u5468\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #FF8C00; background-color: #fff8dc; border-radius: 10px; margin-bottom: 20px;\">\n<p>\uff13\u6708\u6c7a\u7b97\u306e\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u308b\u6642\u671f\u304c\u3084\u3063\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u6628\u5e74\u3001\u4e00\u6628\u5e74\u306b\u7d9a\u3044\u3066\u3001\u4eca\u5e74\u3082\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u6642\u306b\u9665\u308a\u3084\u3059\u3044<strong>\u300e\u3046\u3063\u304b\u308a\u30df\u30b9\u300f\u306e\u4e8b\u4f8b<\/strong>\u3068<strong>\u305d\u306e\u539f\u56e0<\/strong>\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u9593\u9055\u3044\u3055\u304c\u3057\u306e\u5f62\u3067\u304a\u8a71\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u30c1\u30e3\u30ec\u30f3\u30b8\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<p><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u3069\u3046\u3044\u3046\u9023\u8f09\u306a\u306e\uff1f\u300d\u3068\u6c17\u306b\u306a\u308b\u65b9\u306f\u3001<a title=\"\u8a08\u7b97\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u306e\u4e8b\u4f8b\u3068\u9632\u6b62\u7b56\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5f53\u671f\u306e\uff22\/\uff33\u306b\u524d\u671f\u306e\u6570\u5b57\u304c\u8f09\u3063\u3066\u3044\u308b\u30df\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306e\u5192\u982d\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eca\u56de\u306e\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u8a08\u7b97\u66f8\u985e\u306e\u30c9\u30e9\u30d5\u30c8\u306b\u306f\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u3064\u304d\u3082\u306e\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u3053\u3093\u306a\u30df\u30b9\u3092\u3088\u304f\u898b\u304b\u3051\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"padding-left: 30px;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b15\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u25b3\u3092\u4ed8\u3059\u5fc5\u8981\u306e\u306a\u3044\u6570\u5b57\u306b\u25b3\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114907\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-1.png\" alt=\"\" width=\"917\" height=\"565\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-1.png 917w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-1-300x184.png 300w\" sizes=\"(max-width: 917px) 100vw, 917px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b15\uff0d\uff11\u3011<\/strong><\/span>\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u3001\u672b\u5c3e\u90e8\u5206\u3092\u629c\u7c8b\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u4e2d\u306b\u8aa4\u3063\u3066\u3044\u308b\u7b87\u6240\u304c\uff11\u30f6\u6240\u3042\u308a\u307e\u3059\u304c\u3001\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>\u4eca\u56de\u306e\u4e8b\u4f8b\u306e\u30bf\u30a4\u30c8\u30eb\u304c\u300c\u25b3\u3092\u4ed8\u3059\u5fc5\u8981\u306e\u306a\u3044\u6570\u5b57\u306b\u25b3\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u25b3\u306e\u4ed8\u3055\u308c\u3066\u3044\u308b\u6570\u5b57\u304c\u9593\u9055\u3044\u3067\u3042\u308b\u3053\u3068\u306f\u5bb9\u6613\u306b\u60f3\u50cf\u304c\u3064\u304f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3067\u3059\u3002\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u3000\u25b3199\u300d\u3067\u3059\u306d\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u304c\u306a\u305c\u9593\u9055\u3044\u306a\u306e\u304b\uff1f\u3068\u3044\u3046\u70b9\u306f\u3001\u5c11\u3057\u3084\u3084\u3053\u3057\u3044\u8a71\u306b\u306a\u308b\u306e\u3067\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u25b3\u3092\u4ed8\u3059\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u7b54\u3048\u3092\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114908\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-2.png\" alt=\"\" width=\"920\" height=\"792\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-2.png 920w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-2-300x258.png 300w\" sizes=\"(max-width: 920px) 100vw, 920px\" \/><\/a><\/p>\n<p>\u7b54\u3048\u306e\u65b9\u3067\u306f\u3001\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931199\u300d\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u25b3\u304c\u4ed8\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u308c\u304c\u672c\u6765\u306e\u8868\u793a\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u25b3\u3092\u4ed8\u3055\u306a\u3044\u7406\u7531\u306f\u7c21\u5358\u3067\u3059\u3002<\/p>\n<p>\u25b3\u304c\u306a\u304f\u3066\u3082\u3001\u79d1\u76ee\u540d\u3092\u898b\u308c\u3070\u305d\u306e\u6570\u5b57\u306e\u65b9\u5411\u6027\uff08\u30d7\u30e9\u30b9\u304b\u30de\u30a4\u30ca\u30b9\u304b\uff09\u304c\u81ea\u660e\u306a\u306e\u3067\u3001\u3042\u3048\u3066\u25b3\u3092\u4ed8\u3059\u5fc5\u8981\u6027\u304c\u4e4f\u3057\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3053\u3053\u3067\u306f\u3001\u300c\u5f53\u671f\u7d14\u5229\u76ca\u306b\u30d7\u30e9\u30b9\u3059\u308b\u300d\u3068\u3044\u3046\u65b9\u5411\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u3068\u306f<\/strong><\/h4>\n<p>\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u3068\u3044\u3046\u79d1\u76ee\u306f\u3001\u9023\u7d50\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u5b50\u4f1a\u793e\u306e\u4e2d\u306b\u3001100\uff05\u5b50\u4f1a\u793e\u4ee5\u5916\u306e\u4f1a\u793e\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u4f1a\u793e\u304c\u8d64\u5b57\u306e\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\uff30\u793e\uff08\u89aa\u4f1a\u793e\uff09\u304c\uff33\u793e\uff08\u5b50\u4f1a\u793e\uff09\u306e\u6301\u5206\u306e60\uff05\u3092\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u6b8b\u308a\u306e40\uff05\u3092\uff30\u793e\u4ee5\u5916\u306e\u682a\u4e3b\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u682a\u4e3b\u306e\u3053\u3068\u3092\u300c\u975e\u652f\u914d\u682a\u4e3b\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\uff33\u793e\u304c\u8d64\u5b57\u306e\u5834\u5408\u3001\uff30\u793e\u304c\uff33\u793e\u3092\u9023\u7d50\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u53d6\u308a\u8fbc\u3080\u8d64\u5b57\u984d\u306f\u3001\uff33\u793e\u306e\u8d64\u5b57\u984d\u306e60\uff05\u3067\u3042\u308a\u3001\u6b8b\u308a\u306e40\uff05\u90e8\u5206\u306f\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e40\uff05\u90e8\u5206\u306e\u8d64\u5b57\u984d\u304c\u3001\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u3092\u69cb\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u3067\u306f\u3001\u307e\u305a\u3001\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u640d\u76ca\u3092\u542b\u3081\u305f\u300c\u5f53\u671f\u7d14\u640d\u76ca\u300d\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u6b21\u306e\u6bb5\u968e\u3067\u3001\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u90e8\u5206\u3092\u8abf\u6574\uff08\u9664\u5916\uff09\u3057\u307e\u3059\u3002\u305d\u306e\u8abf\u6574\u306f\u3001\u5f53\u671f\u7d14\u640d\u76ca\u306b\u5bfe\u3057\u3066<span style=\"color: #cd5c5c;\">\u300c\u30d7\u30e9\u30b9\u3067\u3042\u308b\u5834\u5408\u300d<\/span>\u3068<span style=\"color: #4682b4;\">\u300c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\u5834\u5408\u300d<\/span>\u306e\uff12\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u975e\u652f\u914d\u682a\u4e3b\u304c\u5b58\u5728\u3059\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u9ed2\u5b57\u306e\u5834\u5408\u306f\u3001\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u9ed2\u5b57\u984d\u3092\u9023\u7d50\u4e0a\u306e\u5f53\u671f\u7d14\u640d\u76ca\u304b\u3089\u30de\u30a4\u30ca\u30b9\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u975e\u652f\u914d\u682a\u4e3b\u304c\u5b58\u5728\u3059\u308b\u9023\u7d50\u5b50\u4f1a\u793e\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3001\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u8d64\u5b57\u984d\u3092\u9023\u7d50\u4e0a\u306e\u5f53\u671f\u7d14\u640d\u76ca\u304b\u3089\u5dee\u3057\u5f15\u304d\u307e\u3059\u304c\u3001\u8d64\u5b57\u984d\uff08\u30de\u30a4\u30ca\u30b9\u6570\u5024\uff09\u3092\u30de\u30a4\u30ca\u30b9\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u7d50\u5c40\u3001\u640d\u5931\u984d\u306e\u6570\u5024\uff08\u7d76\u5bfe\u5024\uff09\u3092\u30d7\u30e9\u30b9\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u9023\u7d50\u4e0a\u306e\u5f53\u671f\u7d14\u640d\u76ca\u306b\u30d7\u30e9\u30b9\u3059\u308b\u3068\u3044\u3046\u8abf\u6574\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6574\u7406\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b<span style=\"border-bottom: double 3px #000000;\">\u5f53\u671f\u7d14\u5229\u76ca<\/span>\u300d<\/strong><br \/>\n<span style=\"color: #4682b4;\">\u21d2\u5f53\u671f\u7d14\u640d\u76ca\u304b\u3089\u30de\u30a4\u30ca\u30b9<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b<span style=\"border-bottom: double 3px #000000;\">\u5f53\u671f\u7d14\u640d\u5931<\/span>\u300d<\/strong><br \/>\n<span style=\"color: #cd5c5c;\">\u21d2\u5f53\u671f\u7d14\u640d\u76ca\u306b\u30d7\u30e9\u30b9<\/span><\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u79d1\u76ee\u540d\u3092\u898b\u308c\u3070\u3001\u305d\u306e\u6570\u5b57\u306e\u65b9\u5411\u6027\u304c\u81ea\u660e\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u30df\u30b9\u306e\u539f\u56e0\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u3042\u308b<\/strong><\/h4>\n<p>\u3067\u306f\u3001\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u305d\u306e\u539f\u56e0\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3092\u898b\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b15\uff0d\uff11\u3011<\/strong><\/span>\u306e\u4f1a\u793e\u306f\u4e0a\u5834\u4f1a\u793e\u306a\u306e\u3067\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3082\u4f5c\u6210\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u4f1a\u793e\u306e\u540c\u3058\u5e74\u5ea6\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u3001\u672b\u5c3e\u90e8\u5206\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114909\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-3.png\" alt=\"\" width=\"1057\" height=\"672\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-3.png 1057w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-3-300x190.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-3-1024x651.png 1024w\" sizes=\"(max-width: 1057px) 100vw, 1057px\" \/><\/a><\/p>\n<p>\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u306e\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\uff08\u25b3\uff09\u300d\u306e\u6570\u5b57\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002\u300c\u25b3199\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306d\u3002<\/p>\n<p>\u3053\u306e\u4f1a\u793e\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u3060\u3051\u3067\u306a\u304f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u3082\u9593\u9055\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u3044\u3044\u3048\u3001\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3053\u3061\u3089\u306f\u3053\u308c\u3067\u6b63\u3057\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306b\u304a\u3044\u3066\u3001\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306b\u25b3\u3092\u4ed8\u3057\u3066\u3057\u307e\u3063\u305f\u306e\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306b\u304a\u3051\u308b\u3053\u306e\u8868\u793a\u65b9\u6cd5\u306b\u5f15\u304d\u305a\u3089\u308c\u3066\u3057\u307e\u3063\u305f\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u306a\u305c\u25b3\u3092\u4ed8\u3059\u306e\u304b\uff1f<\/strong><\/h4>\n<p>\u79d1\u76ee\u540d\u304b\u3089\u6570\u5b57\u306e\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u304c\u81ea\u660e\u306e\u5834\u5408\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u3042\u3063\u3066\u3082\u25b3\u3092\u4ed8\u3059\u5fc5\u8981\u306f\u306a\u3055\u305d\u3046\u306b\u601d\u3048\u307e\u3059\u304c\u3001\u306a\u305c\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306b\u306f\u3001\u25b3\u3092\u4ed8\u3059\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u3057\u304b\u3082\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u3001\u305d\u3082\u305d\u3082\u79d1\u76ee\u540d\u81ea\u4f53\u306b\u3082\u304b\u3063\u3053\u66f8\u304d\u3067\u25b3\u3092\u4ed8\u3057\u3066\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u7406\u7531\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u304c\uff12\u671f\u4f75\u8a18\uff08\u5f53\u671f\u3068\u524d\u671f\u3092\u4e26\u3079\u3066\u8a18\u8f09\uff09\u306e\u8868\u793a\u65b9\u5f0f\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114910\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-4.png\" alt=\"\" width=\"965\" height=\"733\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-4.png 965w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-4-300x227.png 300w\" sizes=\"(max-width: 965px) 100vw, 965px\" \/><\/a><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u524d\u671f\u304c\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b<span style=\"color: #cd5c5c;\">\u5f53\u671f\u7d14\u5229\u76ca<\/span>\u300d\u3067\u3001\u5f53\u671f\u304c\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b<span style=\"color: #4682b4;\">\u5f53\u671f\u7d14\u640d\u5931<\/span>\u300d\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u5229\u76ca\u306e\u30b1\u30fc\u30b9\u300d\u3068\u300c\u640d\u5931\u306e\u30b1\u30fc\u30b9\u300d\u3092\u4e26\u3079\u3066\u8a18\u8f09\u3059\u308b\u5834\u5408\u3001\u6570\u5b57\u306b\u30d7\u30e9\u30b9\u30fb\u30de\u30a4\u30ca\u30b9\u3092\u793a\u3059\u8a18\u53f7\u304c\u306a\u3051\u308c\u3070\u3001\u3069\u3061\u3089\u304c\u5229\u76ca\u3067\u3069\u3061\u3089\u304c\u640d\u5931\u304b\u5224\u5225\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u306d\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306e\u65b9\u306b\u306f\u25b3\u3092\u4ed8\u3057\u3066\u3001\u305d\u306e\u9055\u3044\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\uff12\u671f\u9023\u7d9a\u3067\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306e\u5834\u5408\u306f\u3001\u4eee\u306b\u25b3\u304c\u306a\u304f\u3066\u3082\u3001\u79d1\u76ee\u540d\u306f\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u3068\u8868\u793a\u3055\u308c\u308b\u306e\u3067\u3001\u305d\u308c\u3092\u898b\u308c\u3070\u640d\u5931\u3067\u3042\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u304c\u3001\u7fcc\u5e74\u5ea6\u304c\u5229\u76ca\u3068\u306a\u308c\u3070\u3001\u305d\u306e\u5e74\u5ea6\u306f\u640d\u5931\u3068\u5229\u76ca\u306e\u4f75\u8a18\u306b\u306a\u308a\u3001\u3084\u306f\u308a\u25b3\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u3001\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306b\u3064\u3044\u3066\u306f\u4e00\u8cab\u3057\u3066\u25b3\u3092\u4ed8\u3059\u3053\u3068\u306b\u3057\u3066\u3044\u308b\u306e\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u4e8b\u4f8b\u306f\u5b9f\u969b\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u304b\u3089\u629c\u7c8b\u3057\u305f\u3082\u306e\u3067\u3059\u304c\u3001\u305d\u3046\u306a\u3063\u3066\u3044\u307e\u3059\u306d\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114911\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-5.png\" alt=\"\" width=\"975\" height=\"688\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-5.png 975w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-5-300x211.png 300w\" sizes=\"(max-width: 975px) 100vw, 975px\" \/><\/a><\/p>\n<p>\u305d\u3057\u3066\u3053\u306e\u4f1a\u793e\u3067\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306b\u3064\u3044\u3066\u4e00\u8cab\u3057\u3066\u25b3\u3092\u4ed8\u3057\u3066\u3044\u308b\u4e00\u65b9\u3001\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3067\u306f\u25b3\u3092\u3068\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114906\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-6.png\" alt=\"\" width=\"874\" height=\"611\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-6.png 874w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis15-6-300x209.png 300w\" sizes=\"(max-width: 874px) 100vw, 874px\" \/><\/a><\/p>\n<p>\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306b\u95a2\u3059\u308b\u25b3\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u3001\u7d0d\u5f97\u3057\u3066\u3044\u305f\u3060\u3051\u305f\u3067\u3057\u3087\u3046\u304b\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><span style=\"color: #cd5c5c;\">\u3008\u4eca\u56de\u306e\u307e\u3068\u3081\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u306f\u3001\u4f1a\u793e\u6cd5\u8a08\u7b97\u66f8\u985e\u3068\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u3067\u306f\u25b3\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFB6C1;\"><\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u3010\u4e8b\u4f8b15\uff0d\uff11\u3011\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9023\u7d50\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066\u3001\u672b\u5c3e\u90e8\u5206\u3092\u629c\u7c8b\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u4e2d\u306b\u8aa4\u3063\u3066\u3044\u308b\u7b87\u6240\u304c\uff11\u30f6\u6240\u3042\u308a\u307e\u3059\u304c\u3001\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<br \/>\n\u4eca\u56de\u306e\u4e8b\u4f8b\u306e\u30bf\u30a4\u30c8\u30eb\u304c\u300c\u25b3\u3092\u4ed8\u3059\u5fc5\u8981\u306e\u306a\u3044\u6570\u5b57\u306b\u25b3\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u25b3\u306e\u4ed8\u3055\u308c\u3066\u3044\u308b\u6570\u5b57\u304c\u9593\u9055\u3044\u3067\u3042\u308b\u3053\u3068\u306f\u5bb9\u6613\u306b\u60f3\u50cf\u304c\u3064\u304f\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u305d\u3046\u3067\u3059\u3002\u300c\u975e\u652f\u914d\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u3000\u25b3199\u300d\u3067\u3059\u306d\u3002<br \/>\n\u3057\u304b\u3057\u3001\u3053\u308c\u304c\u306a\u305c\u9593\u9055\u3044\u306a\u306e\u304b\uff1f\u3068\u3044\u3046\u70b9\u306f\u3001\u5c11\u3057\u3084\u3084\u3053\u3057\u3044\u8a71\u306b\u306a\u308b\u306e\u3067\u3059\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":[178,488,167,182,290,232],"tags":[497,611,302,327,159],"backnumber":[1881],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 12:25:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114905"}],"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=114905"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/114905\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=114905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=114905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=114905"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=114905"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=114905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}