{"id":115837,"date":"2017-03-23T10:14:42","date_gmt":"2017-03-23T01:14:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=115837"},"modified":"2017-03-22T11:23:57","modified_gmt":"2017-03-22T02:23:57","slug":"institutional-accounting-article-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/institutional-accounting-article-23\/","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\u7b2c20\u56de\u3011\u300c\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\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\u7b2c20\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u65b9\u91dd\u306b\u4fc2\u308b\u3046\u3063\u304b\u308a\u30df\u30b9\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\u4f8b20\uff0d\uff11\u3011<\/strong><\/span><br \/>\n<strong>\u4f1a\u8a08\u65b9\u91dd\u306e\u8a18\u8f09\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u6574\u5408\u3057\u3066\u3044\u306a\u3044\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-mis20-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115842\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-1.png\" alt=\"\u500b\u5225\u6ce8\u8a18\u8868  \u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96  \u8cb8\u5012\u5f15\u5f53\u91d1\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u50b5\u6a29\u306e\u8cb8\u5012\u306b\u3088\u308b\u640d\u5931\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u4e00\u822c\u50b5\u6a29\u306b\u3064\u3044\u3066\u306f\u8cb8\u5012\u5b9f\u7e3e\u7387\u306b\u3088\u308a\u3001\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u7b49\u7279\u5b9a\u306e\u50b5\u6a29\u306b\u3064\u3044\u3066\u306f\u500b\u5225\u306b\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3057\u3001\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u3092\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3059\u3002 \u8cde\u4e0e\u5f15\u5f53\u91d1\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u5f93\u696d\u54e1\u306e\u8cde\u4e0e\u652f\u7d66\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u652f\u7d66\u898b\u8fbc\u984d\u306b\u57fa\u3065\u304d\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3059\u3002  \u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u5f93\u696d\u54e1\u306e\u9000\u8077\u7d66\u4ed8\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u53ca\u3073\u5e74\u91d1\u8cc7\u7523\u306e\u898b\u8fbc\u984d\u306b\u57fa\u3065\u304d\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u306f\u3001\u5e74\u91d1\u8cc7\u7523\u306e\u898b\u8fbc\u984d\u304c\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u898b\u8fbc\u984d\u304b\u3089\u672a\u8a8d\u8b58\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u3092\u63a7\u9664\u3057\u305f\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u524d\u6255\u5e74\u91d1\u8cbb\u7528\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3059\u3002\u6570\u7406\u8a08\u7b97\u4e0a\u306e\u5dee\u7570\u306f\u3001\u305d\u306e\u767a\u751f\u6642\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u306e\u5e73\u5747\u6b8b\u5b58\u52e4\u52d9\u671f\u9593\u4ee5\u5185\u306e\u4e00\u5b9a\u306e\u5e74\u6570\uff0813\u5e74\uff09\u306b\u3088\u308b\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u6309\u5206\u3057\u305f\u984d\u3092\u305d\u308c\u305e\u308c\u767a\u751f\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002\" width=\"868\" height=\"527\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-1.png 868w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-1-300x182.png 300w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b20\uff0d\uff11\u3011<\/strong><\/span>\u306f\u3001\u8a08\u7b97\u66f8\u985e\u306e\u500b\u5225\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u300d\u3067\u3059\u3002<\/p>\n<p>\u5404\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u4e00\u8aad\u3057\u305f\u9650\u308a\u3001\u7279\u6bb5\u9593\u9055\u3044\u3068\u601d\u308f\u308c\u308b\u70b9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u308c\u3089\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u307f\u308b\u3068\u3001\u300c\u304a\u3084\u3063\uff1f\u300d\u3068\u601d\u308f\u308c\u308b\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115843\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-2.png\" alt=\"\u8cb8\u3000\u501f\u3000\u5bfe\u3000\u7167\u3000\u8868\t\t\t\t\t\t\t \uff08\u5e73\u6210\u3007\u5e743\u670831\u65e5\u73fe\u5728\uff09\t\t\t\t\t\t\t \t\t\t\t\t\t\t\uff08\u5358\u4f4d:\u767e\u4e07\u5186\uff09 \u79d1\u76ee\t\t\t\u91d1\u984d\t\u79d1\u76ee\t\t\t\u91d1\u984d \u8cc7 \u7523 \u306e \u90e8\t\t\t\t\u8ca0 \u50b5 \u306e \u90e8\t\t\t \u6d41\u52d5\u8cc7\u7523\t\t\t8,964\t\u6d41\u52d5\u8ca0\u50b5\t\t\t15,688 \t\u73fe\u91d1\u53ca\u3073\u9810\u91d1\t\t1,520\t\t\u652f\u6255\u624b\u5f62\t\t689 \t\u53d7\u53d6\u624b\u5f62\t\t574\t\t\u8cb7\u639b\u91d1\t\t2,961 \t\u58f2\u639b\u91d1\t\t3,011\t\t\u77ed\u671f\u501f\u5165\u91d1\t\t9,396 \t\u5546\u54c1\u53ca\u3073\u88fd\u54c1\t\t969\t\t\u672a\u6255\u91d1\t\t861 \t\u4ed5\u639b\u54c1\t\t1,227\t\t\u672a\u6255\u6cd5\u4eba\u7a0e\u7b49\t\t649 \t\u539f\u6750\u6599\u53ca\u3073\u8caf\u8535\u54c1\t\t567\t\t\u8cde\u4e0e\u5f15\u5f53\u91d1\t\t781 \t\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\t\t795\t\t\u305d\u306e\u4ed6\t\t349 \t\u305d\u306e\u4ed6\t\t365\t\u56fa\u5b9a\u8ca0\u50b5\t\t\t2,759 \t\u8cb8\u5012\u5f15\u5f53\u91d1\t\t\u25b365\t\t\u9577\u671f\u501f\u5165\u91d1\t\t2,500 \u56fa\u5b9a\u8cc7\u7523\t\t\t56,360\t\t\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\t\t259 \u3000\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\t\t\t39,145\t\u8ca0\u50b5\u5408\u8a08\t\t\t18,447 \t\u5efa\u7269\t\t15,846\t\u7d14\u8cc7\u7523 \u306e \u90e8\t\t\t \t\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\t\t\t\u682a\u4e3b\u8cc7\u672c\t\t\t40,555 \t\t\t\t\t\u8cc7\u672c\u91d1\t\t5,500 \u3000\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\t\t\t93\t\t\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\t\t \t\u5546\u6a19\u6a29\t\t25\t\t\t\t \t\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\t\t\t\t\t\t \t\t\t\t\t\t\t \u3000\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\t\t\t17,123\t\t\t\t \t\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\t\t10,557\t\t\t\t \t\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\t\t\t\t\t\t \t\t\t\t\t\t\t \t\u524d\u6255\u5e74\u91d1\u8cbb\u7528\t\t1,342\t\t\t\t \t\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\u30fb\t\t\t\t\t\t \t\t\t\t\t\t\t\" width=\"1047\" height=\"973\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-2.png 1047w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-2-300x278.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-2-1024x951.png 1024w\" sizes=\"(max-width: 1047px) 100vw, 1047px\" \/><\/a><\/p>\n<p>\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6587\u7ae0\u306b\u3001\u3069\u3053\u304b\u304a\u304b\u3057\u306a\u70b9\u306f\u898b\u3064\u304b\u308a\u307e\u3057\u305f\u304b\uff1f<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u304c\u898b\u5f53\u305f\u3089\u306a\u3044\uff1f<\/strong><\/h4>\n<p>\u3055\u3063\u305d\u304f\u3001\u7b54\u3048\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u6b63\u3057\u3044\u6ce8\u8a18\u6587\u7ae0\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115844\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-3.png\" alt=\"\" width=\"868\" height=\"612\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-3.png 868w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-3-300x211.png 300w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><\/p>\n<p>\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u6587\u7ae0\u4e2d\u3001\u8d64\u5b57\u306e\u90e8\u5206\u304c\u66f8\u304d\u6f0f\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u8cb8\u501f\u5bfe\u7167\u8868\u3092\u898b\u308b\u3068\u308f\u304b\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u4f1a\u793e\u306e\u3053\u306e\u5e74\u5ea6\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u306f\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306f\u56fa\u5b9a\u8ca0\u50b5\u306b\u8a08\u4e0a\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u3053\u306b\u3042\u308b\u306e\u306f\u9577\u671f\u501f\u5165\u91d1\u3068\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001<strong><span style=\"color: #cd5c5c;\">\u3010\u4e8b\u4f8b20\uff0d\uff11\u3011<\/span><\/strong>\u3067\u306f\u3001\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306f<br \/>\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>\u5f93\u696d\u54e1\u306e\u9000\u8077\u7d66\u4ed8\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3051\u308b\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u53ca\u3073\u5e74\u91d1\u8cc7\u7523\u306e\u898b\u8fbc\u984d\u306b\u57fa\u3065\u304d<span style=\"border-bottom: double 3px #B22222;\">\u8a08\u4e0a\u3057\u3066\u304a\u308a\u307e\u3059<\/span>\u3002<\/p>\n<\/div>\n\u3068\u66f8\u3044\u3066\u3042\u308a\u307e\u3059\u3002\u8a08\u4e0a\u3055\u308c\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6b63\u3057\u3044\u6ce8\u8a18\u6587\u7ae0\u306e\u65b9\u3067\u306f\u3001\u8d64\u5b57\u90e8\u5206\u306e\u3068\u304a\u308a\u3001\u300c\u305f\u3060\u3057\u3001\u30fb\u30fb\u30fb\u300d\u4ee5\u4e0b\u306e\u8a18\u8f09\u3092\u52a0\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u3068\u3044\u3046\u306e\u306f\u3001\u9000\u8077\u7d66\u4ed8\u50b5\u52d9\u3068\u5e74\u91d1\u8cc7\u7523\u306e\u91d1\u984d\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u3088\u3063\u3066\u306f\u3001\u501f\u65b9\u6b8b\u9ad8\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u4e0a\u300c\u524d\u6255\u5e74\u91d1\u8cbb\u7528\u300d\u3068\u3044\u3046\u79d1\u76ee\u3067\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8d64\u5b57\u90e8\u5206\u306e\u305f\u3060\u3057\u66f8\u304d\u306f\u3001\u305d\u306e\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u524d\u63b2\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u3082\u3001\u524d\u6255\u5e74\u91d1\u8cbb\u7528\u306e\u6b8b\u9ad8\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f1a\u8a08\u65b9\u91dd\u306e\u8a18\u8f09\u3067\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u767a\u751f\u3059\u308b\u4ed5\u7d44\u307f<\/strong><\/h4>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b20\uff0d\uff11\u3011<\/strong><\/span>\u306e\u3046\u3063\u304b\u308a\u30df\u30b9\u304c\u8d77\u304d\u305f\u539f\u56e0\u306f\u3001\u6ce8\u8a18\u306e\u6587\u7ae0\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u3001\u524d\u5e74\u5ea6\u306e\u6ce8\u8a18\u6587\u7ae0\u3092\u305d\u306e\u307e\u307e\u4f7f\u3063\u3066\u3057\u307e\u3063\u305f\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u9023\u8f09\u3092\u8aad\u3093\u3067\u3044\u305f\u3060\u3044\u3066\u3044\u308b\u65b9\u306a\u3089\u3082\u3046\u304a\u308f\u304b\u308a\u3067\u3059\u306d\u3002\u3053\u308c\u306f\u300c\u30ea\u30b5\u30a4\u30af\u30eb\u30fb\u30df\u30b9\u300d\u3067\u3059\u3002<\/p>\n<p>\u3082\u3057\u304f\u306f\u3001\u524d\u6255\u5e74\u91d1\u8cbb\u7528\u3092\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u65b0\u305f\u306a\u72b6\u6cc1\u306b\u5bfe\u51e6\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u610f\u5473\u3067\u300c\u30d5\u30a1\u30fc\u30b9\u30c8\u30bf\u30a4\u30e0\u30fb\u30df\u30b9\u300d\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u30df\u30b9\u306e\u5206\u985e\u81ea\u4f53\u306f\u305d\u308c\u307b\u3069\u91cd\u8981\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u306e\u624b\u306e\u201c\u3046\u3063\u304b\u308a\u30df\u30b9\u201d\u304c\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u8a18\u8f09\u90e8\u5206\u3067\u8d77\u304d\u3084\u3059\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u300c\u4f1a\u8a08\u65b9\u91dd\u306e\u8a18\u8f09\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u6c7a\u307e\u308a\u6587\u53e5\u3067\u3042\u308b\u3053\u3068\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u3002\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u3092\u904e\u4e0d\u8db3\u306a\u304f\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002\u307e\u305f\u3001\u4f1a\u8a08\u65b9\u91dd\u3068\u3044\u3046\u306e\u306f\u7d99\u7d9a\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u539f\u5247\u306a\u306e\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u6bce\u671f\u540c\u3058\u6587\u8a00\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8a08\u7b97\u66f8\u985e\u306e\u4f5c\u6210\u8005\u306f\u3001\u4f1a\u8a08\u65b9\u91dd\u306e\u8a18\u8ff0\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u524d\u5e74\u5ea6\u3068\u540c\u3058\u5185\u5bb9\u3092\u63b2\u8f09\u3057\u3066\u6e08\u307e\u305b\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\"><strong>\u3010\u4e8b\u4f8b20\uff0d\uff11\u3011<\/strong><\/span>\u306f\u3001\u307e\u3055\u306b\u305d\u3046\u3084\u3063\u3066\u4f5c\u3089\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u5f15\u5f53\u91d1\u306e\u8a18\u8ff0\u306b\u3064\u3044\u3066\u52a0\u7b46\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u308c\u3092\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\u3000BS\u3068\u4f1a\u8a08\u65b9\u91dd\u3092\u7a81\u304d\u5408\u305b\u3059\u308c\u3070\u3088\u3044<\/strong><\/h4>\n<p>\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u65b9\u91dd\u306e\u8a18\u8f09\u3067\u306f\u3001\u540c\u3058\u3088\u3046\u306a\u30df\u30b9\u304c\u3088\u304f\u8d77\u3053\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u3067\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\u4f8b20\uff0d\uff12\u3011<\/strong><\/span><br \/>\n<strong>\u4f1a\u8a08\u65b9\u91dd\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5f15\u5f53\u91d1\u306e\u4e2d\u306b\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\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-mis20-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-115840\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-4.png\" alt=\"\" width=\"898\" height=\"1475\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-4.png 898w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-4-182x300.png 182w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/01\/keisan-mis20-4-623x1024.png 623w\" sizes=\"(max-width: 898px) 100vw, 898px\" \/><\/a><br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u7a81\u304d\u5408\u305b\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff11\u3064\u3060\u3051\u5bfe\u5fdc\u3057\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u306d\u3002<\/p>\n<p>\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\uff08\u8d64\u5b57\u90e8\u5206\uff09\u3067\u3059\u3002\u3053\u308c\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u304c\u3082\u3057\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u306a\u3089\u3070\u3001\u300c\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u300d\u306e\u533a\u5206\u306b\u30de\u30a4\u30ca\u30b9\u8a08\u4e0a\uff08\u6570\u5b57\u306b\u25b3\u3092\u4ed8\u3059\uff09\u3055\u308c\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u524d\u671f\u307e\u3067\u6295\u8cc7\u640d\u5931\u5f15\u5f53\u91d1\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3044\u305f\u3051\u308c\u3069\u3082\u3001\u5f53\u671f\u672b\u306b\u306f\u6b8b\u9ad8\u304c\uff10\u5186\u3068\u306a\u308a\u3001\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u8a18\u8ff0\u306e\u65b9\u3067\u3053\u308c\u3092\u524a\u9664\u3057\u5fd8\u308c\u305f\u3053\u3068\u304c\u30df\u30b9\u306e\u539f\u56e0\u3067\u3059\u3002<\/p>\n<p>\u5f15\u5f53\u91d1\u306e\u4e2d\u306b\u306f\u3001\u5fc5\u305a\u3057\u3082\u6bce\u671f\u7d99\u7d9a\u7684\u306b\u8a08\u4e0a\u3055\u308c\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u5f15\u5f53\u91d1\u304c\u767a\u751f\u30fb\u6d88\u6ec5\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u308c\u306b\u5fdc\u3058\u3066\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u306e\u8a18\u8ff0\u3082\u898b\u76f4\u3057\u3066\u3044\u304b\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3059\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>\u5f15\u5f53\u91d1\u306e\u4f1a\u8a08\u65b9\u91dd\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u5f15\u5f53\u91d1\u3068\u306e\u5bfe\u5fdc\u95a2\u4fc2\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3001\u3046\u3063\u304b\u308a\u30df\u30b9\u3092\u9632\u3050\u30dd\u30a4\u30f3\u30c8\u3067\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\u4f8b20\uff0d\uff11\u3011\u306f\u3001\u8a08\u7b97\u66f8\u985e\u306e\u500b\u5225\u6ce8\u8a18\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u300d\u3067\u3059\u3002<br \/>\n\u5404\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u4e00\u8aad\u3057\u305f\u9650\u308a\u3001\u7279\u6bb5\u9593\u9055\u3044\u3068\u601d\u308f\u308c\u308b\u70b9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u308c\u3089\u306e\u8a08\u4e0a\u57fa\u6e96\u3092\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u307f\u308b\u3068\u3001\u300c\u304a\u3084\u3063\uff1f\u300d\u3068\u601d\u308f\u308c\u308b\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8cb8\u501f\u5bfe\u7167\u8868\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\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":[612,611,159],"backnumber":[1886],"series":[1000],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 20:03:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/115837"}],"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=115837"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/115837\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=115837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=115837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=115837"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=115837"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=115837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}