{"id":115111,"date":"2017-03-02T10:13:34","date_gmt":"2017-03-02T01:13:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=115111"},"modified":"2017-03-01T14:46:28","modified_gmt":"2017-03-01T05:46:28","slug":"institutional-accounting-article-20","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-20\/","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\u7b2c17\u56de\u3011\u300c\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306f\u300e\u4e0b\u6bb5\u300f\u3067\u9593\u9055\u3044\u3084\u3059\u3044\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\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306f\u300e\u4e0b\u6bb5\u300f\u3067\u9593\u9055\u3044\u3084\u3059\u3044\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<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\u4f8b17\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u9805\u76ee\u306e\u540d\u79f0\u304c\u6570\u5b57\u3068\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u3042\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-mis17-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115116\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-1.png\" alt=\"\" width=\"1092\" height=\"909\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-1.png 1092w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-1-300x249.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-1-1024x852.png 1024w\" sizes=\"(max-width: 1092px) 100vw, 1092px\" \/><\/a><\/p>\n<p><strong><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b17\uff0d\uff11\u3011<\/span><\/strong>\u306f\u3001\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4e2d\u306b\uff11\u30f6\u6240\u3060\u3051\u9593\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p>\u5185\u5bb9\u7684\u306b\u306f\u3001\u305d\u3093\u306a\u306b\u96e3\u3057\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u3001\u898b\u3064\u3051\u306b\u304f\u3044\u3068\u3053\u308d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3067\u306f\u3001\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4e0a\u306e\u6bb5\u3068\u4e0b\u306e\u6bb5\u3092\u3088\u304f\u898b\u6bd4\u3079\u3066\u304f\u3060\u3055\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9593\u9055\u3044\u304c\u8d77\u304d\u308b\u5834\u6240\u306f\u6c7a\u307e\u3063\u3066\u3044\u308b<\/strong><\/h4>\n<p>\u3055\u3063\u305d\u304f\u3001\u7b54\u3048\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-mis17-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115117\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-2.png\" alt=\"\" width=\"1092\" height=\"979\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-2.png 1092w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-2-300x268.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-2-1024x918.png 1024w\" sizes=\"(max-width: 1092px) 100vw, 1092px\" \/><\/a><\/p>\n<p>\u4e0a\u306e\u89e3\u7b54\u306e\u3068\u304a\u308a\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u4e0b\u6bb5\u306e\u65b9\u3067\u9805\u76ee\u540d\u306b\u8aa4\u308a\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14<span style=\"border-bottom: 3px double #000000; color: #b22222;\">\u5229\u76ca<\/span>\u300d\u3068\u306a\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u306f\u3001\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14<span style=\"border-bottom: 3px double #000000; color: #b22222;\">\u640d\u5931<\/span>\u300d\u3068\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u6570\u5b57\u3092\u898b\u308b\u3068\u3001\u305d\u306e\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u6bb5\u306e\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u3068\u300c\u5229\u76ca\u5270\u4f59\u91d1\u300d\u306e\u4ea4\u308f\u308b\u30bb\u30eb\uff08\u9ec4\u8272\u3044\u30bb\u30eb\uff09\u304c\u25b338\u3068\u306a\u3063\u3066\u3044\u3066\u3001\u5f53\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u5931\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u306d\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u9805\u76ee\u540d\u306f\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14<span style=\"border-bottom: 3px double #000000; color: #b22222;\">\u5229\u76ca<\/span>\u300d\u3067\u306f\u306a\u304f\u3001\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14<span style=\"border-bottom: 3px double #000000; color: #b22222;\">\u640d\u5931<\/span>\u300d\u3068\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u4f5c\u6210\u8005\u3082\u3001\u305d\u308c\u3050\u3089\u3044\u306e\u3053\u3068\u306f\u308f\u304b\u3063\u3066\u3044\u305f\u3068\u601d\u3044\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u4e0a\u6bb5\u306e\u65b9\u306f\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14\u640d\u5931\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u6b8b\u5ff5\u306a\u304c\u3089\u3001\u4e0b\u6bb5\u306e\u65b9\u3067\u9593\u9055\u3048\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<br \/>\n\u305d\u306e\u539f\u56e0\u306f\u3001\u3053\u306e\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u3092\u8003\u3048\u3066\u307f\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u305d\u3089\u304f\u4f5c\u6210\u8005\u306f\u3001\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u306e\u4e00\u822c\u7684\u306a\u4f5c\u6210\u4f8b\uff08\u3042\u308b\u3044\u306f\u81ea\u793e\u306e\u524d\u5e74\u5ea6\u306e\u30d5\u30a9\u30fc\u30e0\uff09\u3092\u898b\u306a\u304c\u3089\u30d5\u30a9\u30fc\u30e0\u3092\u7528\u610f\u3057\u305f\u306f\u305a\u3067\u3059\u3002\u305d\u306e\u5f8c\u3001\u5f53\u5e74\u5ea6\u306e\u6570\u5b57\u3092\u5165\u529b\u3057\u3066\u3044\u304d\u307e\u3059\u304c\u3001\u3044\u3056\u6570\u5b57\u3092\u5165\u529b\u3059\u308b\u6bb5\u968e\u306b\u306a\u3063\u3066\u3001\u5f53\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u300c\u89aa\u4f1a\u793e\u682a\u4e3b\u306b\u5e30\u5c5e\u3059\u308b\u5f53\u671f\u7d14<span style=\"border-bottom: 3px double #000000; color: #b22222;\">\u640d\u5931<\/span>\u300d\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u304c\u3064\u3044\u305f\u306e\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u4e0a\u6bb5\u306e\u65b9\u3060\u3051\u306f\u300c\u5229\u76ca\u300d\u3092\u300c\u640d\u5931\u300d\u306b\u66f8\u304d\u63db\u3048\u305f\u3082\u306e\u306e\u3001\u4e0b\u6bb5\u306e\u65b9\u3092\u66f8\u304d\u63db\u3048\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u5b9f\u306f\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u9023\u7d50\u30fb\u500b\u5225\uff09\u306e\u4e0b\u6bb5\u90e8\u5206\u3068\u3044\u3046\u306e\u306f\u3001\u9593\u9055\u3044\u304c\u767a\u751f\u3057\u3084\u3059\u3044\u7b87\u6240\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u9023\u7d50\u30fb\u500b\u5225\uff09\u3068\u3044\u3046\u6c7a\u7b97\u66f8\u306f\u3001\u3082\u3068\u3082\u3068\u6a2a\u9577\u306e\u30d5\u30a9\u30fc\u30e0\u3067\u3042\u308a\u3001\u305d\u308c\u3092\u7e26\u9577\u306e\u7528\u7d19\u306b\u63b2\u8f09\u3059\u308b\u305f\u3081\u306b\u9014\u4e2d\u3067\u5206\u65ad\u3057\u3066\uff12\u6bb5\u66f8\u304d\u306b\u3059\u308b\u4f1a\u793e\u304c\u591a\u3044\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u666e\u901a\u306f\u4e0a\u6bb5\u306e\u65b9\u304b\u3089\u4f5c\u6210\u3057\u59cb\u3081\u308b\u305f\u3081\u3001\u4e0b\u6bb5\u306e\u4f5c\u696d\u306b\u79fb\u308b\u3053\u308d\u306b\u306f\u4f5c\u6210\u8005\u306e\u6ce8\u610f\u529b\u304c\u4f4e\u4e0b\u3057\u59cb\u3081\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e0b\u6bb5\u3067\u9593\u9055\u3044\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u985e\u4f3c\u4e8b\u4f8b\u306e\u7d39\u4ecb<\/strong><\/h4>\n<p>\u4e0b\u6bb5\u3067\u9593\u9055\u3044\u304c\u8d77\u304d\u305f\u4e8b\u4f8b\u3092\u3082\u3046\u4e00\u3064\u7d39\u4ecb\u3057\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\u4f8b17\uff0d\uff12\u3011<\/strong><\/span><br \/>\n<strong>\u4e0b\u6bb5\u306e\u9805\u76ee\u306e\u4e2d\u306b\u3001\u524a\u9664\u3057\u5fd8\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u3042\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-mis17-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115120\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-3.png\" alt=\"\" width=\"1294\" height=\"991\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-3.png 1294w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-3-300x229.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-3-1024x784.png 1024w\" sizes=\"(max-width: 1294px) 100vw, 1294px\" \/><\/a><\/p>\n<p>\u3053\u306e\u9023\u8f09\u3067\u306f\u3059\u3067\u306b\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u9023\u7d50\u30fb\u500b\u5225\uff09\u306b\u3064\u3044\u3066\u983b\u7e41\u306b\u8d77\u3053\u308b\u30df\u30b9\u3092<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\uff14\u56de\u3011\u300c\u4e0d\u8981\u306a\u300c\u884c\u300d\u3068\u300c\u5217\u300d\u306e\u524a\u9664\u5fd8\u308c\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-4\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3067\u3054\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u4e0d\u8981\u306a\u884c\u3084\u5217\u3092\u524a\u9664\u3057\u5fd8\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u30df\u30b9\u3067\u3059\u3002<strong><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b17\uff0d\uff12\u3011<\/span><\/strong>\u306f\u307e\u3055\u3057\u304f\u305d\u308c\u3067\u3059\u306d\u3002\u305f\u3060\u3057\u3001\u3053\u3053\u3067\u306f\u4e0b\u6bb5\u306e\u65b9\u3060\u3051\u3067\u305d\u306e\u30df\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b17\uff0d\uff12\u3011<\/strong><\/span>\u306f\u5178\u578b\u7684\u306a\u30ea\u30b5\u30a4\u30af\u30eb\u30fb\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p>\u524d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u300c\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u300d\u304c\u884c\u308f\u308c\u305f\u3051\u308c\u3069\u3082\u3001\u5f53\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u305d\u308c\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u524d\u5e74\u5ea6\u306e\u30d5\u30a9\u30fc\u30e0\u3092\u30b3\u30d4\u30fc\u3057\u3066\u5f53\u5e74\u5ea6\u7528\u306b\u4f7f\u7528\u3059\u308b\u306b\u969b\u3057\u3066\u300c\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u300d\u3068\u3044\u3046\u884c\u3092\u524a\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u305d\u308c\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u30df\u30b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f5c\u6210\u8005\u306f\u3001\u4e0a\u6bb5\u306e\u65b9\u3067\u306f\u9069\u5207\u306b\u524a\u9664\u3057\u305f\u3088\u3046\u3067\u3059\u304c\u3001\u4e0b\u6bb5\u306e\u65b9\u3067\u524a\u9664\u3057\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4e0a\u6bb5\u3068\u4e0b\u6bb5\u306e\u6574\u5408\u6027\u3092\u30c1\u30a7\u30c3\u30af\u3059\u3079\u3057<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u306e\u3068\u304a\u308a\u3001\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u9023\u7d50\u30fb\u500b\u5225\uff09\u306f\u4e0b\u6bb5\u306e\u65b9\u3067\u9593\u9055\u3044\u304c\u8d77\u304d\u3066\u3044\u306a\u3044\u304b\u3001\u5341\u5206\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u4e0a\u6bb5\u3068\u4e0b\u6bb5\u306e\u9805\u76ee\u540d\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u3001\u30df\u30b9\u306e\u9632\u6b62\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u6bb5\u3068\u4e0b\u6bb5\u304c\u6574\u5408\u3057\u3066\u3044\u306a\u3044\u4f8b\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u3042\u308a\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\u4f8b17\uff0d\uff13\u3011<\/strong><\/span><br \/>\n<strong>\u4e0a\u6bb5\u3068\u4e0b\u6bb5\u306e\u8868\u73fe\u304c\u4e0d\u4e00\u81f4\u3068\u306a\u3063\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-mis17-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115115\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-4.png\" alt=\"\" width=\"1109\" height=\"912\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-4.png 1109w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-4-300x246.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis17-4-1024x842.png 1024w\" sizes=\"(max-width: 1109px) 100vw, 1109px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b17\uff0d\uff13\u3011<\/strong><\/span>\u306f\u3001\u4e0b\u6bb5\u306e\u300c\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u4e2d\u306e\u5909\u52d5\u984d\u300d\u3092\u300c\u5f53\u9023\u7d50\u4f1a\u8a08\u5e74\u5ea6\u5909\u52d5\u984d\u300d\u3068\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u5185\u5bb9\u7684\u306b\u306f\u898b\u308c\u3070\u308f\u304b\u308b\u3053\u3068\u306a\u306e\u3067\u3001\u3053\u306e\u307e\u307e\u3067\u3082\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3082\u3068\u3082\u3068\u6a2a\u9577\u306e\u4e00\u7d9a\u304d\u306e\u8868\u3092\u4e8c\u6bb5\u66f8\u304d\u306b\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u7d4c\u7def\u3092\u8003\u3048\u308b\u3068\u3001\u4e0a\u6bb5\u3068\u4e0b\u6bb5\u3067\u5225\u306e\u8868\u73fe\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u306e\u306f\u304a\u304b\u3057\u3044\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30df\u30b9\u306b\u3082\u305c\u3072\u6c17\u3092\u3064\u3051\u3066\u304f\u3060\u3055\u3044\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>\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\uff08\u9023\u7d50\u30fb\u500b\u5225\uff09\u306e\u4f5c\u6210\u3001\u30c1\u30a7\u30c3\u30af\u306b\u969b\u3057\u3066\u306f\u3001\u300c\u4e0b\u6bb5\u3067\u30df\u30b9\u304c\u8d77\u3053\u308a\u3084\u3059\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u899a\u3048\u3066\u304a\u304f\u3068\u3001\u30df\u30b9\u306e\u9632\u6b62\u30fb\u767a\u898b\u306b\u5f79\u7acb\u3061\u307e\u3059\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\u4f8b17\uff0d\uff11\u3011\u306f\u9023\u7d50\u8a08\u7b97\u66f8\u985e\u306e\u9023\u7d50\u682a\u4e3b\u8cc7\u672c\u7b49\u5909\u52d5\u8a08\u7b97\u66f8\u3067\u3059\u3002<br \/>\n\u3053\u306e\u4e2d\u306b\uff11\u30f6\u6240\u3060\u3051\u9593\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3069\u3053\u3060\u304b\u308f\u304b\u308a\u307e\u3059\u304b\uff1f<br \/>\n\u5185\u5bb9\u7684\u306b\u306f\u3001\u305d\u3093\u306a\u306b\u96e3\u3057\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u3001\u898b\u3064\u3051\u306b\u304f\u3044\u3068\u3053\u308d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u3067\u306f\u3001\u30d2\u30f3\u30c8\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4e0a\u306e\u6bb5\u3068\u4e0b\u306e\u6bb5\u3092\u3088\u304f\u898b\u6bd4\u3079\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":[178,488,167,182,290,232],"tags":[611,327],"backnumber":[1883],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 07:21:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/115111"}],"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=115111"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/115111\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=115111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=115111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=115111"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=115111"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=115111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}